新規作成

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