Add opening balance, manual transactions, and cross-currency transfers

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

src/routes/(app)/companies/[companyId]/accounts/+page.server.ts

@@ -8,8 +8,45 @@ import {
 } from '$lib/server/db/schema.js';
 import { requireCompanyRoleAny } from '$lib/server/authorization.js';
 import { logCompanyEvent } from '$lib/server/audit.js';
+import {
+	postTransaction,
+	postTransfer,
+	type CompanyAccountTxnType
+} from '$lib/server/accounts/ledger.js';
 import { and, asc, eq, isNull, sql } from 'drizzle-orm';
 
+const MANUAL_TXN_TYPES = ['deposit', 'adjustment'] as const;
+type ManualTxnType = (typeof MANUAL_TXN_TYPES)[number];
+
+function parseManualTxnType(v: FormDataEntryValue | null): ManualTxnType | null {
+	const s = v?.toString();
+	if (!s) return null;
+	return (MANUAL_TXN_TYPES as readonly string[]).includes(s) ? (s as ManualTxnType) : null;
+}
+
+function parseDate(v: FormDataEntryValue | null): Date | null {
+	const s = v?.toString();
+	if (!s) return null;
+	const d = new Date(s);
+	return Number.isNaN(d.getTime()) ? null : d;
+}
+
+function parsePositiveAmount(v: FormDataEntryValue | null): string | null {
+	const s = v?.toString();
+	if (!s) return null;
+	const n = Number(s);
+	if (!Number.isFinite(n) || n <= 0) return null;
+	return n.toFixed(2);
+}
+
+function parseSignedAmount(v: FormDataEntryValue | null): string | null {
+	const s = v?.toString();
+	if (!s) return null;
+	const n = Number(s);
+	if (!Number.isFinite(n) || n === 0) return null;
+	return n.toFixed(2);
+}
+
 const ACCOUNT_TYPES = [
 	'bank',
 	'credit_card',
@@ -253,41 +290,61 @@ export const actions: Actions = {
 		const f = parsed.fields;
 
 		const sortOrder = await nextAccountSortOrder(params.companyId);
+		const openingBalance = parseSignedAmount(fd.get('openingBalance'));
+		const openingBalanceDate =
+			parseDate(fd.get('openingBalanceDate')) ?? new Date();
 
-		const [inserted] = await db
+		const inserted = await db.transaction(async (tx) => {
-			.insert(companyAccounts)
+			const [row] = await tx
-			.values({
+				.insert(companyAccounts)
-				companyId: params.companyId,
+				.values({
-				sortOrder,
+					companyId: params.companyId,
-				createdBy: user.id,
+					sortOrder,
-				accountType: f.accountType,
+					createdBy: user.id,
-				name: f.name,
+					accountType: f.accountType,
-				currency: f.currency,
+					name: f.name,
-				notes: f.notes,
+					currency: f.currency,
-				bankName: f.bankName,
+					notes: f.notes,
-				accountNumber: f.accountNumber,
+					bankName: f.bankName,
-				branch: f.branch,
+					accountNumber: f.accountNumber,
-				swiftBic: f.swiftBic,
+					branch: f.branch,
-				iban: f.iban,
+					swiftBic: f.swiftBic,
-				accountHolderName: f.accountHolderName,
+					iban: f.iban,
-				cardBrand: f.cardBrand,
+					accountHolderName: f.accountHolderName,
-				last4: f.last4,
+					cardBrand: f.cardBrand,
-				cardholderName: f.cardholderName,
+					last4: f.last4,
-				expiryMonth: f.expiryMonth,
+					cardholderName: f.cardholderName,
-				expiryYear: f.expiryYear,
+					expiryMonth: f.expiryMonth,
-				creditLimit: f.creditLimit,
+					expiryYear: f.expiryYear,
-				statementCloseDay: f.statementCloseDay,
+					creditLimit: f.creditLimit,
-				paymentDueDay: f.paymentDueDay,
+					statementCloseDay: f.statementCloseDay,
-				externalAccountId: f.externalAccountId
+					paymentDueDay: f.paymentDueDay,
-			})
+					externalAccountId: f.externalAccountId
-			.returning({ id: companyAccounts.id });
+				})
+				.returning({ id: companyAccounts.id });
+
+			if (openingBalance !== null) {
+				await postTransaction(tx, {
+					accountId: row.id,
+					companyId: params.companyId,
+					type: 'opening_balance',
+					amount: openingBalance,
+					currency: f.currency,
+					occurredAt: openingBalanceDate,
+					description: 'Opening balance',
+					createdBy: user.id
+				});
+			}
+
+			return row;
+		});
 
 		await logCompanyEvent(
 			params.companyId,
 			user.id,
 			'account_created',
-			`Account "${parsed.fields.name}" created`,
+			`Account "${parsed.fields.name}" created${openingBalance !== null ? ` with opening balance ${openingBalance} ${f.currency}` : ''}`,
-			{ accountId: inserted.id, accountType: parsed.fields.accountType }
+			{ accountId: inserted.id, accountType: parsed.fields.accountType, openingBalance }
 		);
 
 		return { success: true, action: 'addAccount' };
@@ -502,5 +559,137 @@ export const actions: Actions = {
 		});
 
 		return { success: true, action: 'reorderAccounts' };
+	},
+
+	postTransfer: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, [
+			'admin',
+			'manager',
+			'accountant'
+		]);
+		const fd = await request.formData();
+		const fromAccountId = trimOrNull(fd.get('fromAccountId'));
+		const toAccountId = trimOrNull(fd.get('toAccountId'));
+		const amount = parsePositiveAmount(fd.get('amount'));
+		const occurredAt = parseDate(fd.get('occurredAt'));
+		const description = trimOrNull(fd.get('description'));
+		const reference = trimOrNull(fd.get('reference'));
+		const fxRate = trimOrNull(fd.get('fxRate'));
+		const destinationAmount = trimOrNull(fd.get('destinationAmount'));
+
+		if (!fromAccountId || !toAccountId) {
+			return fail(400, { action: 'postTransfer', error: 'Both from and to accounts are required' });
+		}
+		if (fromAccountId === toAccountId) {
+			return fail(400, { action: 'postTransfer', error: 'From and to accounts must differ' });
+		}
+		if (!amount) {
+			return fail(400, { action: 'postTransfer', error: 'Amount must be a positive number' });
+		}
+		if (!occurredAt) {
+			return fail(400, { action: 'postTransfer', error: 'Valid date is required' });
+		}
+
+		try {
+			await postTransfer({
+				fromAccountId,
+				toAccountId,
+				companyId: params.companyId,
+				amount,
+				occurredAt,
+				description,
+				reference,
+				fxRate,
+				destinationAmount,
+				createdBy: user.id
+			});
+		} catch (err) {
+			const msg = err instanceof Error ? err.message : 'Transfer failed';
+			return fail(400, { action: 'postTransfer', error: msg });
+		}
+
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			'account_transfer_posted',
+			`Transferred ${amount} from account ${fromAccountId} to ${toAccountId}`,
+			{ fromAccountId, toAccountId, amount, fxRate, destinationAmount }
+		);
+
+		return { success: true, action: 'postTransfer' };
+	},
+
+	addManualTransaction: async ({ request, locals, params }) => {
+		const { user } = await requireCompanyRoleAny(locals, params.companyId, [
+			'admin',
+			'manager',
+			'accountant'
+		]);
+		const fd = await request.formData();
+		const accountId = trimOrNull(fd.get('accountId'));
+		const type = parseManualTxnType(fd.get('type'));
+		const amount = parseSignedAmount(fd.get('amount'));
+		const occurredAt = parseDate(fd.get('occurredAt'));
+		const description = trimOrNull(fd.get('description'));
+		const reference = trimOrNull(fd.get('reference'));
+
+		if (!accountId) {
+			return fail(400, { action: 'addManualTransaction', error: 'Account is required' });
+		}
+		if (!type) {
+			return fail(400, {
+				action: 'addManualTransaction',
+				error: 'Type must be deposit or adjustment'
+			});
+		}
+		if (!amount) {
+			return fail(400, {
+				action: 'addManualTransaction',
+				error: 'Amount must be a non-zero number'
+			});
+		}
+		if (!occurredAt) {
+			return fail(400, { action: 'addManualTransaction', error: 'Valid date is required' });
+		}
+
+		const [acct] = await db
+			.select({
+				id: companyAccounts.id,
+				currency: companyAccounts.currency,
+				name: companyAccounts.name
+			})
+			.from(companyAccounts)
+			.where(
+				and(
+					eq(companyAccounts.id, accountId),
+					eq(companyAccounts.companyId, params.companyId),
+					isNull(companyAccounts.deletedAt)
+				)
+			)
+			.limit(1);
+		if (!acct) error(404, 'Account not found');
+
+		const txnType: CompanyAccountTxnType = type;
+		await postTransaction(db, {
+			accountId,
+			companyId: params.companyId,
+			type: txnType,
+			amount,
+			currency: acct.currency,
+			occurredAt,
+			description,
+			reference,
+			createdBy: user.id
+		});
+
+		await logCompanyEvent(
+			params.companyId,
+			user.id,
+			'account_transaction_added',
+			`${type} of ${amount} ${acct.currency} recorded on "${acct.name}"`,
+			{ accountId, type, amount }
+		);
+
+		return { success: true, action: 'addManualTransaction' };
 	}
 };

src/routes/(app)/companies/[companyId]/accounts/+page.svelte

@@ -37,16 +37,57 @@
 	const ACCOUNT_TYPES = Object.keys(ACCOUNT_TYPE_LABELS) as AccountType[];
 
 	let showAddForm = $state(false);
+	let showTransferModal = $state(false);
+	let showManualTxnModal = $state(false);
 	let editingId = $state<string | null>(null);
 	let confirmDeleteId = $state<string | null>(null);
 	let addType = $state<AccountType>('bank');
+	let transferFrom = $state<string>('');
+	let transferTo = $state<string>('');
+
+	const activeAccounts = $derived(data.accounts.filter((a) => !a.isArchived));
+	const fromAccount = $derived(activeAccounts.find((a) => a.id === transferFrom));
+	const toAccount = $derived(activeAccounts.find((a) => a.id === transferTo));
+	const isCrossCurrency = $derived(
+		fromAccount && toAccount && fromAccount.currency !== toAccount.currency
+	);
 
 	function openAdd() {
 		showAddForm = !showAddForm;
+		showTransferModal = false;
+		showManualTxnModal = false;
 		editingId = null;
 		confirmDeleteId = null;
 	}
 
+	function openTransfer() {
+		showTransferModal = true;
+		showAddForm = false;
+		showManualTxnModal = false;
+		editingId = null;
+		confirmDeleteId = null;
+		if (activeAccounts.length >= 2) {
+			transferFrom = activeAccounts[0].id;
+			transferTo = activeAccounts[1].id;
+		}
+	}
+
+	function openManualTxn() {
+		showManualTxnModal = true;
+		showAddForm = false;
+		showTransferModal = false;
+		editingId = null;
+		confirmDeleteId = null;
+	}
+
+	function todayIso(): string {
+		const d = new Date();
+		const yyyy = d.getFullYear();
+		const mm = String(d.getMonth() + 1).padStart(2, '0');
+		const dd = String(d.getDate()).padStart(2, '0');
+		return `${yyyy}-${mm}-${dd}`;
+	}
+
 	function formatAmount(amount: string, currency: string): string {
 		const n = Number(amount);
 		const fmt = new Intl.NumberFormat(undefined, {
@@ -326,13 +367,33 @@
 				expenses, invoice payments, transfers, and manual entries.
 			</p>
 		</div>
-		<button
+		<div class="flex flex-wrap gap-2">
-			type="button"
+			{#if activeAccounts.length >= 1}
-			onclick={openAdd}
+				<button
-			class="rounded-md bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700"
+					type="button"
-		>
+					onclick={openManualTxn}
-			{showAddForm ? 'Cancel' : '+ New Account'}
+					class="rounded-md border border-gray-300 px-4 py-2 text-sm font-medium text-gray-700 hover:bg-gray-50 dark:border-gray-600 dark:text-gray-200 dark:hover:bg-gray-700"
-		</button>
+				>
+					Record Transaction
+				</button>
+			{/if}
+			{#if activeAccounts.length >= 2}
+				<button
+					type="button"
+					onclick={openTransfer}
+					class="rounded-md border border-gray-300 px-4 py-2 text-sm font-medium text-gray-700 hover:bg-gray-50 dark:border-gray-600 dark:text-gray-200 dark:hover:bg-gray-700"
+				>
+					Transfer
+				</button>
+			{/if}
+			<button
+				type="button"
+				onclick={openAdd}
+				class="rounded-md bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700"
+			>
+				{showAddForm ? 'Cancel' : '+ New Account'}
+			</button>
+		</div>
 	</header>
 
 	{#if form?.error}
@@ -377,6 +438,38 @@
 
 			{@render accountFields(addType, 'add')}
 
+			<fieldset class="mt-4 rounded-md border border-gray-200 p-3 dark:border-gray-600">
+				<legend class="px-2 text-xs font-medium text-gray-500 dark:text-gray-400">
+					Opening balance (optional)
+				</legend>
+				<div class="grid grid-cols-1 gap-4 md:grid-cols-2">
+					<div>
+						<label for="add-openingBalance" class={labelCls}>
+							Opening Balance
+							<span class="ml-1 text-xs text-gray-400">(negative for credit-card debt)</span>
+						</label>
+						<input
+							id="add-openingBalance"
+							name="openingBalance"
+							type="number"
+							step="0.01"
+							placeholder="0.00"
+							class={inputCls}
+						/>
+					</div>
+					<div>
+						<label for="add-openingBalanceDate" class={labelCls}>As of Date</label>
+						<input
+							id="add-openingBalanceDate"
+							name="openingBalanceDate"
+							type="date"
+							value={todayIso()}
+							class={inputCls}
+						/>
+					</div>
+				</div>
+			</fieldset>
+
 			<div class="mt-4 flex justify-end gap-2">
 				<button
 					type="button"
@@ -395,6 +488,221 @@
 		</form>
 	{/if}
 
+	{#if showTransferModal}
+		<form
+			method="POST"
+			action="?/postTransfer"
+			use:enhance={() => async ({ result, update, formElement }) => {
+				await update({ reset: false });
+				if (result.type === 'success') {
+					showTransferModal = false;
+					formElement.reset();
+				}
+			}}
+			class="rounded-lg border border-gray-200 bg-white p-6 dark:border-gray-700 dark:bg-gray-800"
+		>
+			<h2 class="mb-4 font-semibold text-gray-900 dark:text-white">Transfer Between Accounts</h2>
+			<div class="grid grid-cols-1 gap-4 md:grid-cols-2">
+				<div>
+					<label for="xfer-from" class={labelCls}>From <span class="text-red-500">*</span></label>
+					<select id="xfer-from" name="fromAccountId" required bind:value={transferFrom} class={inputCls}>
+						{#each activeAccounts as a (a.id)}
+							<option value={a.id}>{a.name} ({a.currency})</option>
+						{/each}
+					</select>
+				</div>
+				<div>
+					<label for="xfer-to" class={labelCls}>To <span class="text-red-500">*</span></label>
+					<select id="xfer-to" name="toAccountId" required bind:value={transferTo} class={inputCls}>
+						{#each activeAccounts as a (a.id)}
+							<option value={a.id}>{a.name} ({a.currency})</option>
+						{/each}
+					</select>
+				</div>
+				<div>
+					<label for="xfer-amount" class={labelCls}>
+						Amount <span class="text-red-500">*</span>
+						{#if fromAccount}<span class="ml-1 text-xs text-gray-400">({fromAccount.currency})</span>{/if}
+					</label>
+					<input
+						id="xfer-amount"
+						name="amount"
+						type="number"
+						step="0.01"
+						min="0.01"
+						required
+						class={inputCls}
+					/>
+				</div>
+				<div>
+					<label for="xfer-date" class={labelCls}>Date <span class="text-red-500">*</span></label>
+					<input
+						id="xfer-date"
+						name="occurredAt"
+						type="date"
+						value={todayIso()}
+						required
+						class={inputCls}
+					/>
+				</div>
+
+				{#if isCrossCurrency}
+					<div class="md:col-span-2">
+						<p class="mb-2 text-xs text-amber-600 dark:text-amber-400">
+							Cross-currency transfer: enter either an FX rate OR a destination amount.
+						</p>
+					</div>
+					<div>
+						<label for="xfer-rate" class={labelCls}>
+							FX Rate
+							{#if fromAccount && toAccount}
+								<span class="ml-1 text-xs text-gray-400"
+									>(1 {fromAccount.currency} = ? {toAccount.currency})</span
+								>
+							{/if}
+						</label>
+						<input
+							id="xfer-rate"
+							name="fxRate"
+							type="number"
+							step="0.00000001"
+							min="0"
+							placeholder="e.g. 36.5"
+							class={inputCls}
+						/>
+					</div>
+					<div>
+						<label for="xfer-destAmt" class={labelCls}>
+							— or — Destination Amount
+							{#if toAccount}<span class="ml-1 text-xs text-gray-400">({toAccount.currency})</span>{/if}
+						</label>
+						<input
+							id="xfer-destAmt"
+							name="destinationAmount"
+							type="number"
+							step="0.01"
+							min="0"
+							placeholder="e.g. 36500.00"
+							class={inputCls}
+						/>
+					</div>
+				{/if}
+
+				<div class="md:col-span-2">
+					<label for="xfer-description" class={labelCls}>Description</label>
+					<input
+						id="xfer-description"
+						name="description"
+						type="text"
+						placeholder="Optional note"
+						class={inputCls}
+					/>
+				</div>
+				<div class="md:col-span-2">
+					<label for="xfer-reference" class={labelCls}>Reference</label>
+					<input id="xfer-reference" name="reference" type="text" class={inputCls} />
+				</div>
+			</div>
+			<div class="mt-4 flex justify-end gap-2">
+				<button
+					type="button"
+					onclick={() => (showTransferModal = false)}
+					class="rounded-md border border-gray-300 px-4 py-2 text-sm font-medium text-gray-700 hover:bg-gray-50 dark:border-gray-600 dark:text-gray-200 dark:hover:bg-gray-700"
+				>
+					Cancel
+				</button>
+				<button
+					type="submit"
+					class="rounded-md bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700"
+				>
+					Post Transfer
+				</button>
+			</div>
+		</form>
+	{/if}
+
+	{#if showManualTxnModal}
+		<form
+			method="POST"
+			action="?/addManualTransaction"
+			use:enhance={() => async ({ result, update, formElement }) => {
+				await update({ reset: false });
+				if (result.type === 'success') {
+					showManualTxnModal = false;
+					formElement.reset();
+				}
+			}}
+			class="rounded-lg border border-gray-200 bg-white p-6 dark:border-gray-700 dark:bg-gray-800"
+		>
+			<h2 class="mb-4 font-semibold text-gray-900 dark:text-white">Record Transaction</h2>
+			<div class="grid grid-cols-1 gap-4 md:grid-cols-2">
+				<div>
+					<label for="mtxn-account" class={labelCls}>Account <span class="text-red-500">*</span></label>
+					<select id="mtxn-account" name="accountId" required class={inputCls}>
+						{#each activeAccounts as a (a.id)}
+							<option value={a.id}>{a.name} ({a.currency})</option>
+						{/each}
+					</select>
+				</div>
+				<div>
+					<label for="mtxn-type" class={labelCls}>Type <span class="text-red-500">*</span></label>
+					<select id="mtxn-type" name="type" required class={inputCls}>
+						<option value="deposit">Deposit (credit)</option>
+						<option value="adjustment">Adjustment (debit or credit)</option>
+					</select>
+				</div>
+				<div>
+					<label for="mtxn-amount" class={labelCls}>
+						Amount <span class="text-red-500">*</span>
+						<span class="ml-1 text-xs text-gray-400">(positive = credit, negative = debit)</span>
+					</label>
+					<input
+						id="mtxn-amount"
+						name="amount"
+						type="number"
+						step="0.01"
+						required
+						class={inputCls}
+					/>
+				</div>
+				<div>
+					<label for="mtxn-date" class={labelCls}>Date <span class="text-red-500">*</span></label>
+					<input
+						id="mtxn-date"
+						name="occurredAt"
+						type="date"
+						value={todayIso()}
+						required
+						class={inputCls}
+					/>
+				</div>
+				<div class="md:col-span-2">
+					<label for="mtxn-description" class={labelCls}>Description</label>
+					<input id="mtxn-description" name="description" type="text" class={inputCls} />
+				</div>
+				<div class="md:col-span-2">
+					<label for="mtxn-reference" class={labelCls}>Reference</label>
+					<input id="mtxn-reference" name="reference" type="text" class={inputCls} />
+				</div>
+			</div>
+			<div class="mt-4 flex justify-end gap-2">
+				<button
+					type="button"
+					onclick={() => (showManualTxnModal = false)}
+					class="rounded-md border border-gray-300 px-4 py-2 text-sm font-medium text-gray-700 hover:bg-gray-50 dark:border-gray-600 dark:text-gray-200 dark:hover:bg-gray-700"
+				>
+					Cancel
+				</button>
+				<button
+					type="submit"
+					class="rounded-md bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700"
+				>
+					Record
+				</button>
+			</div>
+		</form>
+	{/if}
+
 	{#if data.accounts.length === 0}
 		<div
 			class="rounded-lg border border-dashed border-gray-300 bg-white p-10 text-center dark:border-gray-700 dark:bg-gray-800"