233 lines
7.1 KiB
Python
233 lines
7.1 KiB
Python
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
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cur.execute("""
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SELECT account_id, debit, credit
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FROM journal_lines
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WHERE journal_entry_id = %s
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""", (journal_entry_id,))
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lines = cur.fetchall()
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if not lines:
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raise HTTPException(status_code=400, detail="仕訳明細が存在しません")
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# 逆仕訳ヘッダ
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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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""", (entry_date, f"【修正】{description}"))
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new_entry_id = cur.fetchone()[0]
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# 逆仕訳明細（借贷反転）
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for account_id, debit, credit in 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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new_entry_id,
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account_id,
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credit,
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debit
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))
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return {
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"message": "逆仕訳を作成しました",
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"reversed_journal_entry_id": new_entry_id
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}
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