20251215滴修正
This commit is contained in:
FNOS-WIN11ENT\choshoukaku
@@ -61,7 +61,8 @@ app.include_router(general_ledger_router)
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from app.modules.opening_balances.lock_router import router as opening_balance_lock_router
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app.include_router(opening_balance_lock_router)
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from app.routers import journal_entries
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app.include_router(journal_entries.router)
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16
backend/app/modules/journal_entry.py
Normal file
16
backend/app/modules/journal_entry.py
Normal file
@@ -0,0 +1,16 @@
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from pydantic import BaseModel
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from typing import List
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from decimal import Decimal
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from datetime import date
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class JournalLine(BaseModel):
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account_id: int
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debit: Decimal = Decimal("0")
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credit: Decimal = Decimal("0")
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class JournalEntryRequest(BaseModel):
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entry_date: date
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description: str
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lines: List[JournalLine]
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@@ -1,7 +1,7 @@
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from fastapi import APIRouter, HTTPException, Query
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from pydantic import BaseModel
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from typing import List
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from decimal import Decimal
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from pydantic import BaseModel, field_validator
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from typing import List, Optional, Tuple
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from decimal import Decimal, InvalidOperation
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from app.core.database import get_connection
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@@ -15,13 +15,33 @@ class OpeningBalanceItem(BaseModel):
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debit: Decimal = Decimal("0")
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credit: Decimal = Decimal("0")
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@field_validator("debit", "credit", mode="before")
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@classmethod
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def to_decimal(cls, v):
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try:
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d = Decimal(str(v))
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except InvalidOperation:
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raise ValueError("金額は数値で入力してください")
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if d < 0:
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raise ValueError("金額は0以上で入力してください")
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return d
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@field_validator("credit")
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@classmethod
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def exclusive_debit_credit(cls, v, info):
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# 同時に > 0 は不可（0/0 は許容：行スキップ用）
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debit = info.data.get("debit", Decimal("0"))
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if v > 0 and Decimal(debit) > 0:
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raise ValueError("借方と貸方を同時に入力しないでください")
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return v
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class OpeningBalanceRequest(BaseModel):
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fiscal_year: int
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balances: List[OpeningBalanceItem]
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# ---------- GET：期首残高取得 ----------
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# ---------- GET：期首残高取得（BS のみ） ----------
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@router.get("", summary="期首残高取得")
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def get_opening_balances(
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@@ -41,68 +61,142 @@ def get_opening_balances(
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ON o.account_id = a.account_id
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AND o.fiscal_year = %s
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WHERE a.is_active = true
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AND a.account_type IN ('asset','liability','equity')
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ORDER BY a.account_code
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""", (fiscal_year,))
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return cur.fetchall()
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# ---------- POST：期首残高保存 ----------
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# ---------- 内部 util：繰越利益（剰余金）アカウント検索 ----------
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def _find_retained_earnings(cur) -> Optional[Tuple[int, str]]:
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"""
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可能な名称で繰越利益（剰余金）科目を探す。
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優先：'繰越利益剰余金' → '繰越利益'
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戻り値： (account_id, account_name) or None
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"""
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cur.execute("""
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SELECT account_id, account_name
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FROM accounts
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WHERE is_active = true
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AND account_type = 'equity'
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AND account_name IN ('繰越利益剰余金','繰越利益')
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ORDER BY CASE account_name
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WHEN '繰越利益剰余金' THEN 1
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WHEN '繰越利益' THEN 2
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ELSE 99
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END
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LIMIT 1
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""")
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row = cur.fetchone()
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return (row["account_id"], row["account_name"]) if row else None
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# ---------- POST：期首残高保存（BSのみ・繰越利益は自動計算） ----------
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@router.post("", summary="期首残高保存")
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def save_opening_balances(req: OpeningBalanceRequest):
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# 年度锁定チェック
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cur.execute("""
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SELECT is_locked
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FROM fiscal_year_locks
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WHERE fiscal_year = %s
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""", (req.fiscal_year,))
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row = cur.fetchone()
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if row and row["is_locked"]:
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raise HTTPException(
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status_code=400,
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detail="この会計年度の期首残高は既に確定されています。"
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)
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total_debit = Decimal("0")
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total_credit = Decimal("0")
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for b in req.balances:
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total_debit += b.debit
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total_credit += b.credit
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if total_debit != total_credit:
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raise HTTPException(
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status_code=400,
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detail="借方合計と貸方合計が一致していません。"
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)
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with get_connection() as conn, conn.cursor() as cur:
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# 既存データ削除（年度単位）
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# 年度ロック
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cur.execute("""
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DELETE FROM opening_balances
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SELECT is_locked
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FROM fiscal_year_locks
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WHERE fiscal_year = %s
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""", (req.fiscal_year,))
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row = cur.fetchone()
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if row and row["is_locked"]:
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raise HTTPException(status_code=400, detail="この会計年度の期首残高は既に確定されています。")
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# 全 BS 科目取得（存在性/種別チェック用）
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cur.execute("""
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SELECT account_id, account_type, account_name
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FROM accounts
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WHERE is_active = true
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""")
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acc_map = {r["account_id"]: (r["account_type"], r["account_name"]) for r in cur.fetchall()}
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# 入力の整形：BSのみ採用・繰越利益は無視（後で自動作成）
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bs_items: List[OpeningBalanceItem] = []
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total_debit = Decimal("0")
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total_credit = Decimal("0")
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# 再登録
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for b in req.balances:
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# 科目存在
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if b.account_id not in acc_map:
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raise HTTPException(status_code=400, detail=f"存在しない科目IDです：{b.account_id}")
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acc_type, acc_name = acc_map[b.account_id]
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# 繰越利益（剰余金）は前端から送られても無視（自動計算対象）
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if acc_name in ("繰越利益剰余金", "繰越利益"):
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continue
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# BS 以外は不可
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if acc_type not in ("asset", "liability", "equity"):
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raise HTTPException(status_code=400, detail=f"BS科目のみ設定可能です（{acc_name}）")
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# 0/0 はスキップ
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if b.debit == 0 and b.credit == 0:
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continue
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# 集計（繰越利益を除く）
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total_debit += b.debit
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total_credit += b.credit
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bs_items.append(b)
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# 繰越利益（剰余金）を自動計算
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diff = total_debit - total_credit # 借方合計 − 貸方合計
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re_account = _find_retained_earnings(cur)
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# 既存データ削除（年度単位）
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cur.execute("DELETE FROM opening_balances WHERE fiscal_year = %s", (req.fiscal_year,))
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# 再登録：BS各行
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for b in bs_items:
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cur.execute("""
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INSERT INTO opening_balances
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(fiscal_year, account_id, opening_debit, opening_credit)
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VALUES
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(%s, %s, %s, %s)
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""", (
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req.fiscal_year,
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b.account_id,
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b.debit,
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b.credit
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))
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VALUES (%s, %s, %s, %s)
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""", (req.fiscal_year, b.account_id, b.debit, b.credit))
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# 自動：繰越利益（剰余金）
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re_inserted = None
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if re_account:
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re_id, re_name = re_account
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if diff > 0:
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# 借方が大 → その差額を「繰越利益（剰余金）の貸方」
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cur.execute("""
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INSERT INTO opening_balances (fiscal_year, account_id, opening_debit, opening_credit)
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VALUES (%s, %s, %s, %s)
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""", (req.fiscal_year, re_id, Decimal("0"), diff))
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re_inserted = {"account_id": re_id, "name": re_name, "debit": "0", "credit": str(diff)}
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elif diff < 0:
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# 贷方が大 → その差額を「繰越利益（剰余金）の借方」
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cur.execute("""
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INSERT INTO opening_balances (fiscal_year, account_id, opening_debit, opening_credit)
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VALUES (%s, %s, %s, %s)
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""", (req.fiscal_year, re_id, -diff, Decimal("0")))
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re_inserted = {"account_id": re_id, "name": re_name, "debit": str(-diff), "credit": "0"}
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else:
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# 完全一致 → 追加不要
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pass
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else:
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# 繰越利益科目が登録されていない場合：差額が 0 でないなら警告
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if diff != 0:
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raise HTTPException(
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status_code=400,
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detail="差額がありますが『繰越利益（剰余金）』科目が見つかりません。先に科目マスタを登録してください。"
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)
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conn.commit()
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return {"message": "期首残高を保存しました。"}
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return {
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"message": "期首残高を保存しました。",
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"totals": {
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"debit": str(total_debit),
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"credit": str(total_credit),
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"diff_before_retained": str(diff)
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},
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"retained_earnings_auto": re_inserted
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}
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0
backend/app/routers/__init__.py
Normal file
0
backend/app/routers/__init__.py
Normal file
0
backend/app/routers/accounts.py
Normal file
0
backend/app/routers/accounts.py
Normal file
232
backend/app/routers/journal_entries.py
Normal file
232
backend/app/routers/journal_entries.py
Normal file
@@ -0,0 +1,232 @@
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from fastapi import APIRouter, HTTPException, Query
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from typing import Optional
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from decimal import Decimal
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from datetime import date
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from app.core.database import get_connection
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from app.models.journal_entry import JournalEntryRequest
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router = APIRouter(prefix="/journal-entries", tags=["仕訳"])
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# -------------------------------------------------
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# 仕訳登録
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# -------------------------------------------------
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@router.post("", summary="仕訳登録")
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def create_journal_entry(req: JournalEntryRequest):
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if len(req.lines) < 2:
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raise HTTPException(status_code=400, detail="仕訳行は2行以上必要です")
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if req.entry_date < date(2025, 6, 1):
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raise HTTPException(status_code=400, detail="仕訳日は2025-06-01以降である必要があります")
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debit_total = Decimal("0")
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credit_total = Decimal("0")
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for line in req.lines:
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if line.debit < 0 or line.credit < 0:
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raise HTTPException(status_code=400, detail="金額は正数で入力してください")
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if line.debit > 0 and line.credit > 0:
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raise HTTPException(status_code=400, detail="同一行で借方・貸方の同時入力は不可です")
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debit_total += line.debit
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credit_total += line.credit
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if debit_total != credit_total:
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raise HTTPException(
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status_code=400,
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detail=f"借方合計({debit_total})と貸方合計({credit_total})が一致しません"
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)
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with get_connection() as conn, conn.cursor() as cur:
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# 期首ロック確認
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cur.execute("""
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SELECT is_locked
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FROM opening_balance_locks
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WHERE fiscal_year = 2025
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""")
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row = cur.fetchone()
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if not row or not row[0]:
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raise HTTPException(status_code=400, detail="期首残高が確定（lock）されていません")
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# ヘッダ登録
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cur.execute("""
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INSERT INTO journal_entries (entry_date, description)
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VALUES (%s, %s)
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RETURNING journal_entry_id
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""", (req.entry_date, req.description))
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journal_entry_id = cur.fetchone()[0]
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# 明細登録
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for line in req.lines:
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cur.execute("""
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INSERT INTO journal_lines
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(journal_entry_id, account_id, debit, credit)
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VALUES (%s, %s, %s, %s)
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""", (
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journal_entry_id,
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line.account_id,
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line.debit,
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line.credit
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))
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return {
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"message": "仕訳を登録しました",
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"journal_entry_id": journal_entry_id
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}
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# -------------------------------------------------
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# 仕訳一覧取得
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# -------------------------------------------------
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@router.get("", summary="仕訳一覧取得")
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def list_journal_entries(
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from_date: Optional[str] = Query(None),
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to_date: Optional[str] = Query(None),
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keyword: Optional[str] = Query(None)
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):
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sql = """
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SELECT
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je.journal_entry_id,
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je.entry_date,
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je.description,
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SUM(jl.debit) AS debit_total,
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SUM(jl.credit) AS credit_total
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FROM journal_entries je
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JOIN journal_lines jl
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ON jl.journal_entry_id = je.journal_entry_id
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WHERE 1=1
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"""
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params = []
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if from_date:
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sql += " AND je.entry_date >= %s"
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params.append(from_date)
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if to_date:
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sql += " AND je.entry_date <= %s"
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params.append(to_date)
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if keyword:
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sql += " AND je.description ILIKE %s"
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params.append(f"%{keyword}%")
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sql += """
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GROUP BY je.journal_entry_id, je.entry_date, je.description
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ORDER BY je.entry_date DESC, je.journal_entry_id DESC
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"""
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with get_connection() as conn, conn.cursor() as cur:
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cur.execute(sql, params)
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rows = cur.fetchall()
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return [
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{
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"journal_entry_id": r[0],
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"entry_date": r[1],
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"description": r[2],
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"debit_total": r[3],
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"credit_total": r[4],
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}
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for r in rows
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]
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# -------------------------------------------------
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# 仕訳明細取得
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# -------------------------------------------------
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@router.get("/{journal_entry_id}", summary="仕訳明細取得")
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def get_journal_entry(journal_entry_id: int):
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with get_connection() as conn, conn.cursor() as cur:
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cur.execute("""
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SELECT entry_date, description
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FROM journal_entries
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WHERE journal_entry_id = %s
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""", (journal_entry_id,))
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header = cur.fetchone()
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if not header:
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raise HTTPException(status_code=404, detail="仕訳が存在しません")
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cur.execute("""
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SELECT
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jl.account_id,
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a.account_code,
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a.account_name,
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jl.debit,
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jl.credit
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FROM journal_lines jl
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JOIN accounts a ON a.account_id = jl.account_id
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WHERE jl.journal_entry_id = %s
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""", (journal_entry_id,))
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lines = cur.fetchall()
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return {
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"entry_date": header[0],
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"description": header[1],
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"lines": [
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{
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"account_id": l[0],
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"account_code": l[1],
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"account_name": l[2],
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"debit": l[3],
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"credit": l[4]
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} for l in lines
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]
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}
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# -------------------------------------------------
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# 逆仕訳生成（修正仕訳）
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# -------------------------------------------------
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@router.post("/{journal_entry_id}/reverse", summary="逆仕訳生成")
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def reverse_journal_entry(journal_entry_id: int):
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with get_connection() as conn, conn.cursor() as cur:
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# 元仕訳取得
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cur.execute("""
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SELECT entry_date, description
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FROM journal_entries
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WHERE journal_entry_id = %s
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""", (journal_entry_id,))
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header = cur.fetchone()
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if not header:
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raise HTTPException(status_code=404, detail="仕訳が存在しません")
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|
||||
entry_date, description = header
|
||||
|
||||
cur.execute("""
|
||||
SELECT account_id, debit, credit
|
||||
FROM journal_lines
|
||||
WHERE journal_entry_id = %s
|
||||
""", (journal_entry_id,))
|
||||
lines = cur.fetchall()
|
||||
if not lines:
|
||||
raise HTTPException(status_code=400, detail="仕訳明細が存在しません")
|
||||
|
||||
# 逆仕訳ヘッダ
|
||||
cur.execute("""
|
||||
INSERT INTO journal_entries (entry_date, description)
|
||||
VALUES (%s, %s)
|
||||
RETURNING journal_entry_id
|
||||
""", (entry_date, f"【修正】{description}"))
|
||||
new_entry_id = cur.fetchone()[0]
|
||||
|
||||
# 逆仕訳明細（借贷反転）
|
||||
for account_id, debit, credit in lines:
|
||||
cur.execute("""
|
||||
INSERT INTO journal_lines
|
||||
(journal_entry_id, account_id, debit, credit)
|
||||
VALUES (%s, %s, %s, %s)
|
||||
""", (
|
||||
new_entry_id,
|
||||
account_id,
|
||||
credit,
|
||||
debit
|
||||
))
|
||||
|
||||
return {
|
||||
"message": "逆仕訳を作成しました",
|
||||
"reversed_journal_entry_id": new_entry_id
|
||||
}
|
||||
0
backend/app/routers/opening_balances.py
Normal file
0
backend/app/routers/opening_balances.py
Normal file
Binary file not shown.
41
backend/sql/001_accounts_bs_master.sql
Normal file
41
backend/sql/001_accounts_bs_master.sql
Normal file
@@ -0,0 +1,41 @@
|
||||
-- =========================
|
||||
-- BS 科目マスタ（3桁コード）
|
||||
-- =========================
|
||||
|
||||
-- 資産
|
||||
INSERT INTO accounts (account_code, account_name, account_type) VALUES
|
||||
('101', '現金', 'asset'),
|
||||
('102', '普通預金', 'asset'),
|
||||
('103', '当座預金', 'asset'),
|
||||
('104', '定期預金', 'asset'),
|
||||
('201', '売掛金', 'asset'),
|
||||
('202', '未収入金', 'asset'),
|
||||
('203', '仮払金', 'asset'),
|
||||
('204', '前払費用', 'asset'),
|
||||
('205', '立替金', 'asset'),
|
||||
('301', '有価証券', 'asset'),
|
||||
('401', '建物', 'asset'),
|
||||
('402', '建物附属設備', 'asset'),
|
||||
('403', '構築物', 'asset'),
|
||||
('404', '機械装置', 'asset'),
|
||||
('405', '車両運搬具', 'asset'),
|
||||
('406', '工具器具備品', 'asset'),
|
||||
('407', '土地', 'asset'),
|
||||
('408', 'ソフトウェア', 'asset');
|
||||
|
||||
-- 負債
|
||||
INSERT INTO accounts (account_code, account_name, account_type) VALUES
|
||||
('501', '買掛金', 'liability'),
|
||||
('502', '未払金', 'liability'),
|
||||
('503', '未払費用', 'liability'),
|
||||
('504', '未払法人税等', 'liability'),
|
||||
('505', '未払消費税等', 'liability'),
|
||||
('506', '預り金', 'liability'),
|
||||
('507', '前受金', 'liability'),
|
||||
('508', '短期借入金', 'liability'),
|
||||
('509', '長期借入金', 'liability');
|
||||
|
||||
-- 純資産
|
||||
INSERT INTO accounts (account_code, account_name, account_type) VALUES
|
||||
('601', '資本金', 'equity'),
|
||||
('602', '繰越利益剰余金', 'equity');
|
||||
Reference in New Issue
Block a user