修正

backend/sql/insert_opening_balances_2024.sql

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+-- 2024年度（2024年6月1日～2025年5月31日）期首残高データ
+-- ★残高試算表_20250724.pdfより
+
+-- 既存データを削除（2024年度のみ）
+DELETE FROM opening_balances WHERE fiscal_year = 2024;
+
+-- 期首残高データの挿入
+INSERT INTO opening_balances (fiscal_year, account_id, opening_debit, opening_credit) VALUES
+-- 現金（101）
+(2024, (SELECT account_id FROM accounts WHERE account_code = '101'), 878375, 0),
+
+-- 普通預金（102）- UFJ/0788058 として登録
+(2024, (SELECT account_id FROM accounts WHERE account_code = '102'), 11246013, 0),
+
+-- 売掛金（201）
+(2024, (SELECT account_id FROM accounts WHERE account_code = '201'), 5269872, 0),
+
+-- 仮払金（203）
+(2024, (SELECT account_id FROM accounts WHERE account_code = '203'), 1284834, 0),
+
+-- 買掛金（501）
+(2024, (SELECT account_id FROM accounts WHERE account_code = '501'), 0, 9933067),
+
+-- 未払金（502）
+(2024, (SELECT account_id FROM accounts WHERE account_code = '502'), 0, 840000),
+
+-- 未払法人税等（504）
+(2024, (SELECT account_id FROM accounts WHERE account_code = '504'), 0, 94700),
+
+-- 未払消費税等（505）
+(2024, (SELECT account_id FROM accounts WHERE account_code = '505'), 0, 1498400),
+
+-- 預り金（506）
+(2024, (SELECT account_id FROM accounts WHERE account_code = '506'), 0, 61300),
+
+-- 資本金（601）
+(2024, (SELECT account_id FROM accounts WHERE account_code = '601'), 0, 6000000);
+
+-- 繰越利益剰余金（602）は自動計算されるため入力不要
+
+-- 確認用クエリ
+SELECT 
+    a.account_code,
+    a.account_name,
+    ob.opening_debit,
+    ob.opening_credit
+FROM opening_balances ob
+JOIN accounts a ON ob.account_id = a.account_id
+WHERE ob.fiscal_year = 2024
+ORDER BY a.account_code;

backend/sql/insert_opening_balances_2025.sql

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+-- 既存の期首残高データを削除
+DELETE FROM opening_balances;
+
+-- 2025年度（2025年6月1日～2026年5月31日）期首残高データ
+-- ★残高試算表_20250724.pdf の「当期残高」列より（2025年5月31日時点）
+
+INSERT INTO opening_balances (fiscal_year, account_id, opening_debit, opening_credit) VALUES
+-- 現金（101）: 0
+
+-- 普通預金（102）: 3,231,129
+(2025, (SELECT account_id FROM accounts WHERE account_code = '102'), 3231129, 0),
+
+-- 売掛金（201）: 3,083,000
+(2025, (SELECT account_id FROM accounts WHERE account_code = '201'), 3083000, 0),
+
+-- 未収入金（202）: 17,842,822（短期貸付金の代わり）
+(2025, (SELECT account_id FROM accounts WHERE account_code = '202'), 17842822, 0),
+
+-- 前渡金（203 仮払金）: 387,400
+(2025, (SELECT account_id FROM accounts WHERE account_code = '203'), 387400, 0),
+
+-- 工具器具備品（406）: 345,383
+(2025, (SELECT account_id FROM accounts WHERE account_code = '406'), 345383, 0),
+
+-- 差入保証金（410）: 220,000
+(2025, (SELECT account_id FROM accounts WHERE account_code = '410'), 220000, 0),
+
+-- 買掛金（501）: 9,376,260（貸方）
+(2025, (SELECT account_id FROM accounts WHERE account_code = '501'), 0, 9376260),
+
+-- 未払金（502）: 0
+
+-- 未払費用（503）: 1,087,312（貸方）
+(2025, (SELECT account_id FROM accounts WHERE account_code = '503'), 0, 1087312),
+
+-- 未払法人税等（504）: 1,525,500（貸方）
+(2025, (SELECT account_id FROM accounts WHERE account_code = '504'), 0, 1525500),
+
+-- 未払消費税等（505）: 1,245,200（貸方）
+(2025, (SELECT account_id FROM accounts WHERE account_code = '505'), 0, 1245200),
+
+-- 預り金（506）: 669,316（貸方）
+(2025, (SELECT account_id FROM accounts WHERE account_code = '506'), 0, 669316),
+
+-- 資本金（601）: 6,000,000（貸方）
+(2025, (SELECT account_id FROM accounts WHERE account_code = '601'), 0, 6000000);
+
+-- 繰越利益剰余金（602）: 5,206,146 は自動計算されるため入力不要
+
+-- 確認用クエリ
+SELECT 
+    a.account_code,
+    a.account_name,
+    ob.opening_debit,
+    ob.opening_credit
+FROM opening_balances ob
+JOIN accounts a ON ob.account_id = a.account_id
+WHERE ob.fiscal_year = 2025
+ORDER BY a.account_code;
+
+-- 合計確認
+SELECT 
+    SUM(opening_debit) as total_debit,
+    SUM(opening_credit) as total_credit,
+    SUM(opening_debit) - SUM(opening_credit) as diff
+FROM opening_balances
+WHERE fiscal_year = 2025;