新規作成

backend/app/core/database.py

@@ -0,0 +1,14 @@
+import os
+from psycopg import connect
+from psycopg.rows import dict_row
+
+
+def get_connection():
+    return connect(
+        host=os.getenv("DB_HOST"),
+        port=os.getenv("DB_PORT"),
+        dbname=os.getenv("DB_NAME"),
+        user=os.getenv("DB_USER"),
+        password=os.getenv("DB_PASSWORD"),
+        row_factory=dict_row,
+    )

backend/app/main.py

@@ -0,0 +1,44 @@
+from dotenv import load_dotenv
+load_dotenv()
+
+from fastapi import FastAPI, Request
+from fastapi.responses import JSONResponse
+from pydantic import ValidationError
+
+# FastAPI アプリケーション作成
+app = FastAPI(
+    title="日本小規模企業向け会計システム"
+)
+
+@app.exception_handler(ValidationError)
+async def validation_exception_handler(request: Request, exc: ValidationError):
+    # ここでは最初のエラーだけ簡潔に返す（必要に応じて整形）
+    first = exc.errors()[0]
+    msg = first.get("msg", "入力値が不正です。")
+    return JSONResponse(status_code=400, content={"detail": msg})
+
+# ─────────────────────────
+# ルート（稼働確認）
+# ─────────────────────────
+@app.get("/", summary="稼働確認")
+def root():
+    return {"status": "ok"}
+
+# ─────────────────────────
+# ルーター登録（※ 必ず app 定義の後）
+# ─────────────────────────
+from app.modules.accounts.router import router as accounts_router
+app.include_router(accounts_router)
+
+
+from app.modules.journals.router import router as journals_router
+app.include_router(journals_router)
+
+
+from app.modules.ledger.router import router as ledger_router
+app.include_router(ledger_router)
+
+
+from app.modules.trial_balance.router import router as trial_balance_router
+app.include_router(trial_balance_router)
+

backend/app/modules/accounts/router.py

@@ -0,0 +1,66 @@
+from fastapi import APIRouter, HTTPException
+from pydantic import BaseModel, field_validator
+from enum import Enum
+from psycopg.errors import UniqueViolation, CheckViolation, StringDataRightTruncation
+from app.core.database import get_connection
+
+router = APIRouter(prefix="/accounts", tags=["科目マスタ"])
+
+class AccountType(str, Enum):
+    asset = "asset"
+    liability = "liability"
+    equity = "equity"
+    revenue = "revenue"
+    expense = "expense"
+
+class AccountCreate(BaseModel):
+    account_code: str
+    account_name: str
+    account_type: AccountType
+
+    @field_validator("account_code")
+    @classmethod
+    def validate_code(cls, v: str):
+        if not v.isdigit():
+            raise ValueError("科目コードは数字のみで入力してください")
+        if len(v) > 20:
+            raise ValueError("科目コードが長すぎます（20文字以内）")
+        return v
+
+    @field_validator("account_name")
+    @classmethod
+    def validate_name(cls, v: str):
+        if not v.strip():
+            raise ValueError("科目名を入力してください")
+        if len(v) > 100:
+            raise ValueError("科目名が長すぎます（100文字以内）")
+        return v
+
+@router.get("/", summary="科目一覧取得")
+def list_accounts():
+    with get_connection() as conn, conn.cursor() as cur:
+        cur.execute("""
+            SELECT account_id, account_code, account_name, account_type, is_active
+            FROM accounts ORDER BY account_code
+        """)
+        return cur.fetchall()
+
+@router.post("/", summary="科目登録", status_code=201)
+def create_account(data: AccountCreate):
+    try:
+        with get_connection() as conn, conn.cursor() as cur:
+            cur.execute("""
+                INSERT INTO accounts (account_code, account_name, account_type)
+                VALUES (%s, %s, %s) RETURNING account_id
+            """, (data.account_code, data.account_name, data.account_type.value))
+            new_id = cur.fetchone()["account_id"]
+            conn.commit()
+            return {"account_id": new_id}
+
+    except UniqueViolation:
+        # 409 也行；这里按你的要求统一 400
+        raise HTTPException(status_code=400, detail="この科目コードは既に登録されています。")
+    except StringDataRightTruncation:
+        raise HTTPException(status_code=400, detail="入力文字数が制限を超えています。")
+    except CheckViolation:
+        raise HTTPException(status_code=400, detail="入力値が不正です。")

backend/app/modules/journals/router.py

@@ -0,0 +1,111 @@
+from fastapi import APIRouter, HTTPException
+from pydantic import BaseModel, field_validator
+from typing import List
+from decimal import Decimal, InvalidOperation
+from psycopg.errors import ForeignKeyViolation, CheckViolation
+from app.core.database import get_connection
+
+router = APIRouter(prefix="/journals", tags=["仕訳"])
+
+class JournalLine(BaseModel):
+    account_id: int
+    debit: Decimal = Decimal("0")
+    credit: Decimal = Decimal("0")
+
+    @field_validator("debit", "credit", mode="before")
+    @classmethod
+    def to_decimal(cls, v):
+        # 允许传 0 / 整数 / 字符串
+        try:
+            d = Decimal(str(v))
+        except InvalidOperation:
+            raise ValueError("金額は数値で入力してください")
+        if d < 0:
+            raise ValueError("金額は0以上で入力してください")
+        return d
+
+    @field_validator("credit")
+    @classmethod
+    def exclusive_debit_credit(cls, v, info):
+        # 不能借贷同时 > 0，也不能都为 0 的校验在整体里做
+        return v
+
+class JournalCreate(BaseModel):
+    journal_date: str  # YYYY-MM-DD
+    description: str
+    lines: List[JournalLine]
+
+    @field_validator("journal_date")
+    @classmethod
+    def validate_date(cls, v: str):
+        # 简单校验格式，严格校验可用 datetime.date.fromisoformat
+        if len(v) != 10 or v[4] != "-" or v[7] != "-":
+            raise ValueError("日付はYYYY-MM-DD形式で入力してください")
+        return v
+
+    @field_validator("description")
+    @classmethod
+    def validate_desc(cls, v: str):
+        if not v.strip():
+            raise ValueError("摘要を入力してください")
+        if len(v) > 255:
+            raise ValueError("摘要が長すぎます（255文字以内）")
+        return v
+
+@router.post("/", summary="仕訳登録", status_code=201)
+def create_journal(data: JournalCreate):
+    # 1) 行必須
+    if not data.lines:
+        raise HTTPException(status_code=400, detail="仕訳明細を1行以上入力してください。")
+
+    # 2) 借貸排他 & 非ゼロ
+    for i, l in enumerate(data.lines, start=1):
+        if l.debit > 0 and l.credit > 0:
+            raise HTTPException(status_code=400, detail=f"{i}行目：借方と貸方を同時に入力しないでください。")
+        if l.debit == 0 and l.credit == 0:
+            raise HTTPException(status_code=400, detail=f"{i}行目：金額が未入力です（借方または貸方のどちらかに金額を入力）。")
+
+    # 3) 借貸一致
+    debit_total = sum(l.debit for l in data.lines)
+    credit_total = sum(l.credit for l in data.lines)
+    if debit_total != credit_total:
+        raise HTTPException(status_code=400, detail="借方合計と貸方合計が一致しません。")
+
+    # 4) 仕訳に使う科目が全て存在するか事前チェック
+    account_ids = sorted({l.account_id for l in data.lines})
+    with get_connection() as conn, conn.cursor() as cur:
+        cur.execute(
+            "SELECT account_id FROM accounts WHERE account_id = ANY(%s)",
+            (account_ids,)
+        )
+        found = {row["account_id"] for row in cur.fetchall()}
+        missing = [a for a in account_ids if a not in found]
+        if missing:
+            raise HTTPException(
+                status_code=400,
+                detail=f"存在しない科目IDが含まれています：{missing}"
+            )
+
+        try:
+            # 5) 登録（ヘッダ → 明細）
+            cur.execute(
+                "INSERT INTO journal_entries (journal_date, description) VALUES (%s, %s) RETURNING journal_id",
+                (data.journal_date, data.description),
+            )
+            jid = cur.fetchone()["journal_id"]
+
+            for l in data.lines:
+                cur.execute(
+                    """INSERT INTO journal_lines (journal_id, account_id, debit, credit)
+                       VALUES (%s, %s, %s, %s)""",
+                    (jid, l.account_id, l.debit, l.credit),
+                )
+
+            conn.commit()
+            return {"journal_id": jid}
+
+        except ForeignKeyViolation:
+            # 理论上到不了（我们前面已做存在性检查），兜底
+            raise HTTPException(status_code=400, detail="科目IDが不正です。")
+        except CheckViolation:
+            raise HTTPException(status_code=400, detail="金額の指定が不正です。")

backend/app/modules/ledger/router.py

@@ -0,0 +1,109 @@
+from fastapi import APIRouter, HTTPException, Query
+from typing import Optional, List, Dict, Any
+from decimal import Decimal
+from datetime import date
+from app.core.database import get_connection
+
+router = APIRouter(prefix="/ledger", tags=["元帳"])
+
+def to_decimal(x) -> Decimal:
+    if isinstance(x, Decimal):
+        return x
+    return Decimal(str(x or 0))
+
+@router.get("/{account_id}", summary="科目別元帳（残高推移）")
+def get_ledger(
+    account_id: int,
+    date_from: Optional[str] = Query(None, description="YYYY-MM-DD"),
+    date_to: Optional[str] = Query(None, description="YYYY-MM-DD"),
+):
+    # 1) 科目存在チェック
+    with get_connection() as conn, conn.cursor() as cur:
+        cur.execute("""
+            SELECT account_id, account_code, account_name, account_type
+              FROM accounts
+             WHERE account_id = %s
+        """, (account_id,))
+        account = cur.fetchone()
+        if not account:
+            raise HTTPException(status_code=404, detail="指定した科目が見つかりません。")
+
+        # 2) 期間デフォルト（最小〜最大）
+        if not date_from:
+            cur.execute("""
+                SELECT MIN(j.journal_date) AS min_d
+                  FROM journal_entries j
+                  JOIN journal_lines l ON l.journal_id = j.journal_id
+                 WHERE l.account_id = %s
+            """, (account_id,))
+            row = cur.fetchone()
+            date_from = (row["min_d"] or date.today()).isoformat()
+
+        if not date_to:
+            cur.execute("""
+                SELECT MAX(j.journal_date) AS max_d
+                  FROM journal_entries j
+                  JOIN journal_lines l ON l.journal_id = j.journal_id
+                 WHERE l.account_id = %s
+            """, (account_id,))
+            row = cur.fetchone()
+            date_to = (row["max_d"] or date.today()).isoformat()
+
+        # 3) 期首残高（date_from より前）
+        cur.execute("""
+            SELECT COALESCE(SUM(l.debit - l.credit), 0) AS opening
+              FROM journal_lines l
+              JOIN journal_entries j ON j.journal_id = l.journal_id
+             WHERE l.account_id = %s
+               AND j.journal_date < %s
+        """, (account_id, date_from))
+        opening = to_decimal(cur.fetchone()["opening"])
+
+        # 4) 期間内明細
+        cur.execute("""
+            SELECT j.journal_date, j.journal_id, j.description,
+                   l.debit, l.credit
+              FROM journal_lines l
+              JOIN journal_entries j ON j.journal_id = l.journal_id
+             WHERE l.account_id = %s
+               AND j.journal_date BETWEEN %s AND %s
+             ORDER BY j.journal_date, j.journal_id, l.line_id
+        """, (account_id, date_from, date_to))
+        rows = cur.fetchall()
+
+    # 5) 残高推移の計算（借方−貸方）
+    balance = opening
+    out_rows: List[Dict[str, Any]] = []
+    total_debit = Decimal("0")
+    total_credit = Decimal("0")
+
+    for r in rows:
+        d = to_decimal(r["debit"])
+        c = to_decimal(r["credit"])
+        total_debit += d
+        total_credit += c
+        balance += (d - c)
+        out_rows.append({
+            "date": r["journal_date"].isoformat(),
+            "journal_id": r["journal_id"],
+            "description": r["description"],
+            "debit": str(d),
+            "credit": str(c),
+            "balance": str(balance)  # 借方残を正とする（借方−貸方）
+        })
+
+    result = {
+        "account": {
+            "id": account["account_id"],
+            "code": account["account_code"],
+            "name": account["account_name"],
+            "type": account["account_type"],
+        },
+        "period": {"from": date_from, "to": date_to},
+        "opening_balance": str(opening),
+        "total_debit": str(total_debit),
+        "total_credit": str(total_credit),
+        "closing_balance": str(balance),
+        "rows": out_rows
+    }
+    return result

backend/app/modules/trial_balance/router.py

@@ -0,0 +1,94 @@
+from fastapi import APIRouter, HTTPException, Query
+from decimal import Decimal
+from typing import Dict, Any, List
+from app.core.database import get_connection
+
+router = APIRouter(prefix="/trial-balance", tags=["試算表"])
+
+def D(x) -> Decimal:
+    return Decimal(str(x or 0))
+
+@router.get("", summary="試算表（全科目）")
+def get_trial_balance(
+    date_from: str = Query(..., description="YYYY-MM-DD"),
+    date_to: str = Query(..., description="YYYY-MM-DD"),
+):
+    if date_from > date_to:
+        raise HTTPException(status_code=400, detail="期間指定が不正です。")
+
+    with get_connection() as conn, conn.cursor() as cur:
+
+        # 全科目取得
+        cur.execute("""
+            SELECT account_id, account_code, account_name, account_type
+              FROM accounts
+             WHERE is_active = true
+             ORDER BY account_code
+        """)
+        accounts = cur.fetchall()
+
+        result_accounts: List[Dict[str, Any]] = []
+
+        total_opening = Decimal("0")
+        total_debit = Decimal("0")
+        total_credit = Decimal("0")
+        total_closing = Decimal("0")
+
+        for acc in accounts:
+            aid = acc["account_id"]
+
+            # 期首残高
+            cur.execute("""
+                SELECT COALESCE(SUM(l.debit - l.credit), 0) AS opening
+                  FROM journal_lines l
+                  JOIN journal_entries j ON j.journal_id = l.journal_id
+                 WHERE l.account_id = %s
+                   AND j.journal_date < %s
+            """, (aid, date_from))
+            opening = D(cur.fetchone()["opening"])
+
+            # 当期
+            cur.execute("""
+                SELECT
+                    COALESCE(SUM(l.debit), 0) AS debit,
+                    COALESCE(SUM(l.credit), 0) AS credit
+                  FROM journal_lines l
+                  JOIN journal_entries j ON j.journal_id = l.journal_id
+                 WHERE l.account_id = %s
+                   AND j.journal_date BETWEEN %s AND %s
+            """, (aid, date_from, date_to))
+            row = cur.fetchone()
+            debit = D(row["debit"])
+            credit = D(row["credit"])
+
+            closing = opening + debit - credit
+
+            total_opening += opening
+            total_debit += debit
+            total_credit += credit
+            total_closing += closing
+
+            result_accounts.append({
+                "account_id": aid,
+                "account_code": acc["account_code"],
+                "account_name": acc["account_name"],
+                "account_type": acc["account_type"],
+                "opening_balance": str(opening),
+                "debit": str(debit),
+                "credit": str(credit),
+                "closing_balance": str(closing),
+            })
+
+    return {
+        "period": {
+            "from": date_from,
+            "to": date_to
+        },
+        "totals": {
+            "opening_balance": str(total_opening),
+            "debit": str(total_debit),
+            "credit": str(total_credit),
+            "closing_balance": str(total_closing)
+        },
+        "accounts": result_accounts
+    }