修正

2026-01-13 16:29:34 +09:00
parent 59e8e8625d
commit c753e89f49
11 changed files with 1046 additions and 121 deletions
--- a/backend/sql/insert_opening_balances_2024.sql
+++ b/backend/sql/insert_opening_balances_2024.sql
@@ -0,0 +1,50 @@
+-- 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;