20251215滴修正

2025-12-15 14:49:59 +09:00
parent 74dcb88fe6
commit b6751ced18
11 changed files with 851 additions and 46 deletions
--- a/backend/app/main.py
+++ b/backend/app/main.py
@@ -61,7 +61,8 @@ app.include_router(general_ledger_router)
 from app.modules.opening_balances.lock_router import router as opening_balance_lock_router
 app.include_router(opening_balance_lock_router)

-
+from app.routers import journal_entries
+app.include_router(journal_entries.router)



--- a/backend/app/modules/journal_entry.py
+++ b/backend/app/modules/journal_entry.py
@@ -0,0 +1,16 @@
+from pydantic import BaseModel
+from typing import List
+from decimal import Decimal
+from datetime import date
+
+
+class JournalLine(BaseModel):
+    account_id: int
+    debit: Decimal = Decimal("0")
+    credit: Decimal = Decimal("0")
+
+
+class JournalEntryRequest(BaseModel):
+    entry_date: date
+    description: str
+    lines: List[JournalLine]
--- a/backend/app/modules/opening_balances/router.py
+++ b/backend/app/modules/opening_balances/router.py
@@ -1,7 +1,7 @@
 from fastapi import APIRouter, HTTPException, Query
-from pydantic import BaseModel
-from typing import List
-from decimal import Decimal
+from pydantic import BaseModel, field_validator
+from typing import List, Optional, Tuple
+from decimal import Decimal, InvalidOperation

 from app.core.database import get_connection

@@ -15,13 +15,33 @@ class OpeningBalanceItem(BaseModel):
    debit: Decimal = Decimal("0")
    credit: Decimal = Decimal("0")

+    @field_validator("debit", "credit", mode="before")
+    @classmethod
+    def to_decimal(cls, v):
+        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):
+        # 同時に > 0 は不可（0/0 は許容：行スキップ用）
+        debit = info.data.get("debit", Decimal("0"))
+        if v > 0 and Decimal(debit) > 0:
+            raise ValueError("借方と貸方を同時に入力しないでください")
+        return v
+

 class OpeningBalanceRequest(BaseModel):
    fiscal_year: int
    balances: List[OpeningBalanceItem]


-# ---------- GET：期首残高取得 ----------
+# ---------- GET：期首残高取得（BS のみ） ----------

@router.get("", summary="期首残高取得")
 def get_opening_balances(
@@ -41,68 +61,142 @@ def get_opening_balances(
              ON o.account_id = a.account_id
             AND o.fiscal_year = %s
            WHERE a.is_active = true
+              AND a.account_type IN ('asset','liability','equity')
            ORDER BY a.account_code
        """, (fiscal_year,))
        return cur.fetchall()


-# ---------- POST：期首残高保存 ----------
+# ---------- 内部 util：繰越利益（剰余金）アカウント検索 ----------
+
+def _find_retained_earnings(cur) -> Optional[Tuple[int, str]]:
+    """
+    可能な名称で繰越利益（剰余金）科目を探す。
+    優先：'繰越利益剰余金' → '繰越利益'
+    戻り値： (account_id, account_name) or None
+    """
+    cur.execute("""
+        SELECT account_id, account_name
+          FROM accounts
+         WHERE is_active = true
+           AND account_type = 'equity'
+           AND account_name IN ('繰越利益剰余金','繰越利益')
+         ORDER BY CASE account_name
+                    WHEN '繰越利益剰余金' THEN 1
+                    WHEN '繰越利益'       THEN 2
+                    ELSE 99
+                  END
+         LIMIT 1
+    """)
+    row = cur.fetchone()
+    return (row["account_id"], row["account_name"]) if row else None
+
+
+# ---------- POST：期首残高保存（BSのみ・繰越利益は自動計算） ----------

@router.post("", summary="期首残高保存")
 def save_opening_balances(req: OpeningBalanceRequest):

-    # 年度锁定チェック
-    cur.execute("""
-        SELECT is_locked
-            FROM fiscal_year_locks
-            WHERE fiscal_year = %s
-    """, (req.fiscal_year,))
-
-    row = cur.fetchone()
-    if row and row["is_locked"]:
-        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。"
-        )
-
-    total_debit = Decimal("0")
-    total_credit = Decimal("0")
-
-    for b in req.balances:
-        total_debit += b.debit
-        total_credit += b.credit
-
-    if total_debit != total_credit:
-        raise HTTPException(
-            status_code=400,
-            detail="借方合計と貸方合計が一致していません。"
-        )
-
    with get_connection() as conn, conn.cursor() as cur:
-
-        # 既存データ削除（年度単位）
+        # 年度ロック
        cur.execute("""
-            DELETE FROM opening_balances
+            SELECT is_locked
+              FROM fiscal_year_locks
             WHERE fiscal_year = %s
        """, (req.fiscal_year,))
+        row = cur.fetchone()
+        if row and row["is_locked"]:
+            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。")
+
+        # 全 BS 科目取得（存在性/種別チェック用）
+        cur.execute("""
+            SELECT account_id, account_type, account_name
+              FROM accounts
+             WHERE is_active = true
+        """)
+        acc_map = {r["account_id"]: (r["account_type"], r["account_name"]) for r in cur.fetchall()}
+
+        # 入力の整形：BSのみ採用・繰越利益は無視（後で自動作成）
+        bs_items: List[OpeningBalanceItem] = []
+        total_debit = Decimal("0")
+        total_credit = Decimal("0")

-        # 再登録
        for b in req.balances:
+            # 科目存在
+            if b.account_id not in acc_map:
+                raise HTTPException(status_code=400, detail=f"存在しない科目IDです：{b.account_id}")
+
+            acc_type, acc_name = acc_map[b.account_id]
+
+            # 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）
+            if acc_name in ("繰越利益剰余金", "繰越利益"):
+                continue
+
+            # BS 以外は不可
+            if acc_type not in ("asset", "liability", "equity"):
+                raise HTTPException(status_code=400, detail=f"BS科目のみ設定可能です（{acc_name}）")
+
+            # 0/0 はスキップ
            if b.debit == 0 and b.credit == 0:
                continue

+            # 集計（繰越利益を除く）
+            total_debit += b.debit
+            total_credit += b.credit
+            bs_items.append(b)
+
+        # 繰越利益（剰余金）を自動計算
+        diff = total_debit - total_credit  # 借方合計 − 貸方合計
+        re_account = _find_retained_earnings(cur)
+
+        # 既存データ削除（年度単位）
+        cur.execute("DELETE FROM opening_balances WHERE fiscal_year = %s", (req.fiscal_year,))
+
+        # 再登録：BS各行
+        for b in bs_items:
            cur.execute("""
                INSERT INTO opening_balances
                    (fiscal_year, account_id, opening_debit, opening_credit)
-                VALUES
-                    (%s, %s, %s, %s)
-            """, (
-                req.fiscal_year,
-                b.account_id,
-                b.debit,
-                b.credit
-            ))
+                VALUES (%s, %s, %s, %s)
+            """, (req.fiscal_year, b.account_id, b.debit, b.credit))
+
+        # 自動：繰越利益（剰余金）
+        re_inserted = None
+        if re_account:
+            re_id, re_name = re_account
+            if diff > 0:
+                # 借方が大 → その差額を「繰越利益（剰余金）の貸方」
+                cur.execute("""
+                    INSERT INTO opening_balances (fiscal_year, account_id, opening_debit, opening_credit)
+                    VALUES (%s, %s, %s, %s)
+                """, (req.fiscal_year, re_id, Decimal("0"), diff))
+                re_inserted = {"account_id": re_id, "name": re_name, "debit": "0", "credit": str(diff)}
+            elif diff < 0:
+                # 贷方が大 → その差額を「繰越利益（剰余金）の借方」
+                cur.execute("""
+                    INSERT INTO opening_balances (fiscal_year, account_id, opening_debit, opening_credit)
+                    VALUES (%s, %s, %s, %s)
+                """, (req.fiscal_year, re_id, -diff, Decimal("0")))
+                re_inserted = {"account_id": re_id, "name": re_name, "debit": str(-diff), "credit": "0"}
+            else:
+                # 完全一致 → 追加不要
+                pass
+        else:
+            # 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
+            if diff != 0:
+                raise HTTPException(
+                    status_code=400,
+                    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。"
+                )

        conn.commit()

-    return {"message": "期首残高を保存しました。"}
+    return {
+        "message": "期首残高を保存しました。",
+        "totals": {
+            "debit": str(total_debit),
+            "credit": str(total_credit),
+            "diff_before_retained": str(diff)
+        },
+        "retained_earnings_auto": re_inserted
+    }
--- a/backend/app/routers/init.py
+++ b/backend/app/routers/init.py
--- a/backend/app/routers/accounts.py
+++ b/backend/app/routers/accounts.py
--- a/backend/app/routers/journal_entries.py
+++ b/backend/app/routers/journal_entries.py
@@ -0,0 +1,232 @@
+from fastapi import APIRouter, HTTPException, Query
+from typing import Optional
+from decimal import Decimal
+from datetime import date
+
+from app.core.database import get_connection
+from app.models.journal_entry import JournalEntryRequest
+
+router = APIRouter(prefix="/journal-entries", tags=["仕訳"])
+
+
+# -------------------------------------------------
+# 仕訳登録
+# -------------------------------------------------
+@router.post("", summary="仕訳登録")
+def create_journal_entry(req: JournalEntryRequest):
+
+    if len(req.lines) < 2:
+        raise HTTPException(status_code=400, detail="仕訳行は2行以上必要です")
+
+    if req.entry_date < date(2025, 6, 1):
+        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")
+
+    debit_total = Decimal("0")
+    credit_total = Decimal("0")
+
+    for line in req.lines:
+        if line.debit < 0 or line.credit < 0:
+            raise HTTPException(status_code=400, detail="金額は正数で入力してください")
+
+        if line.debit > 0 and line.credit > 0:
+            raise HTTPException(status_code=400, detail="同一行で借方・貸方の同時入力は不可です")
+
+        debit_total += line.debit
+        credit_total += line.credit
+
+    if debit_total != credit_total:
+        raise HTTPException(
+            status_code=400,
+            detail=f"借方合計({debit_total})と貸方合計({credit_total})が一致しません"
+        )
+
+    with get_connection() as conn, conn.cursor() as cur:
+
+        # 期首ロック確認
+        cur.execute("""
+            SELECT is_locked
+            FROM opening_balance_locks
+            WHERE fiscal_year = 2025
+        """)
+        row = cur.fetchone()
+        if not row or not row[0]:
+            raise HTTPException(status_code=400, detail="期首残高が確定（lock）されていません")
+
+        # ヘッダ登録
+        cur.execute("""
+            INSERT INTO journal_entries (entry_date, description)
+            VALUES (%s, %s)
+            RETURNING journal_entry_id
+        """, (req.entry_date, req.description))
+        journal_entry_id = cur.fetchone()[0]
+
+        # 明細登録
+        for line in req.lines:
+            cur.execute("""
+                INSERT INTO journal_lines
+                (journal_entry_id, account_id, debit, credit)
+                VALUES (%s, %s, %s, %s)
+            """, (
+                journal_entry_id,
+                line.account_id,
+                line.debit,
+                line.credit
+            ))
+
+    return {
+        "message": "仕訳を登録しました",
+        "journal_entry_id": journal_entry_id
+    }
+
+
+# -------------------------------------------------
+# 仕訳一覧取得
+# -------------------------------------------------
+@router.get("", summary="仕訳一覧取得")
+def list_journal_entries(
+    from_date: Optional[str] = Query(None),
+    to_date: Optional[str] = Query(None),
+    keyword: Optional[str] = Query(None)
+):
+    sql = """
+      SELECT
+        je.journal_entry_id,
+        je.entry_date,
+        je.description,
+        SUM(jl.debit)  AS debit_total,
+        SUM(jl.credit) AS credit_total
+      FROM journal_entries je
+      JOIN journal_lines jl
+        ON jl.journal_entry_id = je.journal_entry_id
+      WHERE 1=1
+    """
+    params = []
+
+    if from_date:
+        sql += " AND je.entry_date >= %s"
+        params.append(from_date)
+    if to_date:
+        sql += " AND je.entry_date <= %s"
+        params.append(to_date)
+    if keyword:
+        sql += " AND je.description ILIKE %s"
+        params.append(f"%{keyword}%")
+
+    sql += """
+      GROUP BY je.journal_entry_id, je.entry_date, je.description
+      ORDER BY je.entry_date DESC, je.journal_entry_id DESC
+    """
+
+    with get_connection() as conn, conn.cursor() as cur:
+        cur.execute(sql, params)
+        rows = cur.fetchall()
+
+    return [
+        {
+            "journal_entry_id": r[0],
+            "entry_date": r[1],
+            "description": r[2],
+            "debit_total": r[3],
+            "credit_total": r[4],
+        }
+        for r in rows
+    ]
+
+
+# -------------------------------------------------
+# 仕訳明細取得
+# -------------------------------------------------
+@router.get("/{journal_entry_id}", summary="仕訳明細取得")
+def get_journal_entry(journal_entry_id: int):
+    with get_connection() as conn, conn.cursor() as cur:
+
+        cur.execute("""
+          SELECT entry_date, description
+          FROM journal_entries
+          WHERE journal_entry_id = %s
+        """, (journal_entry_id,))
+        header = cur.fetchone()
+        if not header:
+            raise HTTPException(status_code=404, detail="仕訳が存在しません")
+
+        cur.execute("""
+          SELECT
+            jl.account_id,
+            a.account_code,
+            a.account_name,
+            jl.debit,
+            jl.credit
+          FROM journal_lines jl
+          JOIN accounts a ON a.account_id = jl.account_id
+          WHERE jl.journal_entry_id = %s
+        """, (journal_entry_id,))
+        lines = cur.fetchall()
+
+    return {
+        "entry_date": header[0],
+        "description": header[1],
+        "lines": [
+            {
+                "account_id": l[0],
+                "account_code": l[1],
+                "account_name": l[2],
+                "debit": l[3],
+                "credit": l[4]
+            } for l in lines
+        ]
+    }
+
+
+# -------------------------------------------------
+# 逆仕訳生成（修正仕訳）
+# -------------------------------------------------
+@router.post("/{journal_entry_id}/reverse", summary="逆仕訳生成")
+def reverse_journal_entry(journal_entry_id: int):
+    with get_connection() as conn, conn.cursor() as cur:
+
+        # 元仕訳取得
+        cur.execute("""
+            SELECT entry_date, description
+            FROM journal_entries
+            WHERE journal_entry_id = %s
+        """, (journal_entry_id,))
+        header = cur.fetchone()
+        if not header:
+            raise HTTPException(status_code=404, detail="仕訳が存在しません")
+
+        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
+    }
--- a/backend/app/routers/opening_balances.py
+++ b/backend/app/routers/opening_balances.py