Updated GL system allows changing account defaults and add/updating journal entries

server/services/glAccounts.js

@@ -0,0 +1,105 @@
+const { all, audit, now, one, run } = require('../db');
+
+// Per-company chart of accounts plus the GL "posting defaults" — the fallback accounts the
+// depreciation and PM ledgers post to when an asset doesn't carry its own. Every change (account
+// create/update/delete and a defaults change) is logged via audit() for the Activity & Audit Trail.
+
+const TYPES = ['asset', 'contra_asset', 'liability', 'equity', 'revenue', 'expense'];
+const BALANCES = ['debit', 'credit'];
+// Used as a last-resort fallback if a company somehow has no defaults row (seed normally creates one).
+const FALLBACK_DEFAULTS = { asset_account: '1500', accumulated_account: '1590', expense_account: '6400', pm_expense_account: '6450', pm_clearing_account: '2000' };
+
+function fromRow(row) {
+  if (!row) return null;
+  return { ...row, active: Boolean(row.active) };
+}
+
+function listAccounts(companyId) {
+  return all('SELECT * FROM gl_accounts WHERE entity_id = ? ORDER BY code', [companyId]).map(fromRow);
+}
+
+function getAccount(id, companyId) {
+  return fromRow(one('SELECT * FROM gl_accounts WHERE id = ? AND entity_id = ?', [id, companyId]));
+}
+
+function normalize(body) {
+  return {
+    code: String(body.code || '').trim(),
+    name: String(body.name || '').trim(),
+    type: TYPES.includes(body.type) ? body.type : 'asset',
+    normal_balance: BALANCES.includes(body.normal_balance) ? body.normal_balance : 'debit',
+    description: body.description ? String(body.description).trim() : null,
+    active: body.active === false ? 0 : 1
+  };
+}
+
+function createAccount(body, userId, companyId) {
+  const input = normalize(body);
+  if (!input.code) throw Object.assign(new Error('An account code is required'), { status: 400 });
+  if (!input.name) throw Object.assign(new Error('An account name is required'), { status: 400 });
+  if (one('SELECT id FROM gl_accounts WHERE entity_id = ? AND code = ?', [companyId, input.code])) {
+    throw Object.assign(new Error(`Account ${input.code} already exists`), { status: 400 });
+  }
+  const ts = now();
+  const result = run(
+    `INSERT INTO gl_accounts (entity_id, code, name, type, normal_balance, description, active, created_by, created_at, updated_at)
+     VALUES (?, ?, ?, ?, ?, ?, ?, ?, ?, ?)`,
+    [companyId, input.code, input.name, input.type, input.normal_balance, input.description, input.active, userId, ts, ts]
+  );
+  const account = getAccount(result.lastInsertRowid, companyId);
+  audit(userId, 'create', 'gl_account', result.lastInsertRowid, null, account);
+  return account;
+}
+
+function updateAccount(id, body, userId, companyId) {
+  const before = getAccount(id, companyId);
+  if (!before) return null;
+  const input = normalize({ ...before, ...body });
+  if (input.code !== before.code && one('SELECT id FROM gl_accounts WHERE entity_id = ? AND code = ? AND id <> ?', [companyId, input.code, id])) {
+    throw Object.assign(new Error(`Account ${input.code} already exists`), { status: 400 });
+  }
+  run(
+    'UPDATE gl_accounts SET code = ?, name = ?, type = ?, normal_balance = ?, description = ?, active = ?, updated_at = ? WHERE id = ?',
+    [input.code, input.name, input.type, input.normal_balance, input.description, input.active, now(), id]
+  );
+  const after = getAccount(id, companyId);
+  audit(userId, 'update', 'gl_account', id, before, after);
+  return after;
+}
+
+function deleteAccount(id, userId, companyId) {
+  const before = getAccount(id, companyId);
+  if (!before) return false;
+  run('DELETE FROM gl_accounts WHERE id = ?', [id]);
+  audit(userId, 'delete', 'gl_account', id, before, null);
+  return true;
+}
+
+// ---- Posting defaults -------------------------------------------------------
+
+function getDefaults(companyId) {
+  const row = one('SELECT * FROM gl_account_defaults WHERE entity_id = ?', [companyId]);
+  if (!row) return { entity_id: companyId, ...FALLBACK_DEFAULTS };
+  return row;
+}
+
+function saveDefaults(body, userId, companyId) {
+  const before = getDefaults(companyId);
+  const keys = ['asset_account', 'accumulated_account', 'expense_account', 'pm_expense_account', 'pm_clearing_account'];
+  const next = {};
+  for (const key of keys) next[key] = body[key] !== undefined ? (String(body[key] || '').trim() || null) : (before[key] || null);
+  run(
+    `INSERT INTO gl_account_defaults (entity_id, asset_account, accumulated_account, expense_account, pm_expense_account, pm_clearing_account, updated_at)
+     VALUES (?, ?, ?, ?, ?, ?, ?)
+     ON CONFLICT(entity_id) DO UPDATE SET
+       asset_account = excluded.asset_account, accumulated_account = excluded.accumulated_account,
+       expense_account = excluded.expense_account, pm_expense_account = excluded.pm_expense_account,
+       pm_clearing_account = excluded.pm_clearing_account, updated_at = excluded.updated_at`,
+    [companyId, next.asset_account, next.accumulated_account, next.expense_account, next.pm_expense_account, next.pm_clearing_account, now()]
+  );
+  const after = getDefaults(companyId);
+  audit(userId, 'update', 'gl_account_defaults', companyId, before, after);
+  return after;
+}
+
+module.exports = { TYPES, createAccount, deleteAccount, getAccount, getDefaults, listAccounts, saveDefaults, updateAccount };