修正

backend/app/modules/opening_balances/router.py

@@ -0,0 +1,55 @@
+# backend/app/modules/opening_balances/router.py
+from fastapi import APIRouter, HTTPException
+from psycopg.errors import ForeignKeyViolation
+from app.core.database import get_connection
+from app.modules.opening_balances.schema import OpeningBalanceCreate
+
+router = APIRouter(
+    prefix="/opening-balances",
+    tags=["期首残高"]
+)
+
+@router.post("/", summary="期首残高 登録/更新")
+def upsert_opening_balance(data: OpeningBalanceCreate):
+    try:
+        with get_connection() as conn, conn.cursor() as cur:
+            cur.execute("""
+                INSERT INTO opening_balances
+                    (fiscal_year, account_id, opening_debit, opening_credit)
+                VALUES (%s, %s, %s, %s)
+                ON CONFLICT (fiscal_year, account_id)
+                DO UPDATE SET
+                    opening_debit = EXCLUDED.opening_debit,
+                    opening_credit = EXCLUDED.opening_credit
+            """, (
+                data.fiscal_year,
+                data.account_id,
+                data.opening_debit,
+                data.opening_credit
+            ))
+            conn.commit()
+        return {"result": "ok"}
+
+    except ForeignKeyViolation:
+        raise HTTPException(
+            status_code=400,
+            detail="存在しない科目が指定されています"
+        )
+
+
+@router.get("/{fiscal_year}", summary="期首残高一覧取得")
+def list_opening_balances(fiscal_year: int):
+    with get_connection() as conn, conn.cursor() as cur:
+        cur.execute("""
+            SELECT
+                a.account_code,
+                a.account_name,
+                a.account_type,
+                ob.opening_debit,
+                ob.opening_credit
+            FROM opening_balances ob
+            JOIN accounts a ON a.account_id = ob.account_id
+            WHERE ob.fiscal_year = %s
+            ORDER BY a.account_code
+        """, (fiscal_year,))
+        return cur.fetchall()