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', cwip_account: '1800', gain_account: '7200', loss_account: '7300', proceeds_account: '1010', retained_earnings_account: '3900' }; const DEFAULT_KEYS = Object.keys(FALLBACK_DEFAULTS); 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 next = {}; for (const key of DEFAULT_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, cwip_account, gain_account, loss_account, proceeds_account, retained_earnings_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, cwip_account = excluded.cwip_account, gain_account = excluded.gain_account, loss_account = excluded.loss_account, proceeds_account = excluded.proceeds_account, retained_earnings_account = excluded.retained_earnings_account, updated_at = excluded.updated_at`, [companyId, next.asset_account, next.accumulated_account, next.expense_account, next.pm_expense_account, next.pm_clearing_account, next.cwip_account, next.gain_account, next.loss_account, next.proceeds_account, next.retained_earnings_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 };