fix(server): sale receipt cost gl entries

packages/server/src/modules/SaleReceipts/SaleReceiptCostGLEntries.ts

@@ -0,0 +1,143 @@
+import * as R from 'ramda';
+import { Knex } from 'knex';
+import { Inject, Injectable } from '@nestjs/common';
+import { TenantModelProxy } from '../System/models/TenantBaseModel';
+import { InventoryCostLotTracker } from '../InventoryCost/models/InventoryCostLotTracker';
+import { LedgerStorageService } from '../Ledger/LedgerStorage.service';
+import { groupInventoryTransactionsByTypeId } from '../InventoryCost/utils';
+import { Ledger } from '../Ledger/Ledger';
+import { AccountNormal } from '@/interfaces/Account';
+import { ILedgerEntry } from '../Ledger/types/Ledger.types';
+import { increment } from '@/utils/increment';
+
+@Injectable()
+export class SaleReceiptCostGLEntries {
+  constructor(
+    private readonly ledgerStorage: LedgerStorageService,
+
+    @Inject(InventoryCostLotTracker.name)
+    private readonly inventoryCostLotTracker: TenantModelProxy<
+      typeof InventoryCostLotTracker
+    >,
+  ) {}
+
+  /**
+   * Writes journal entries from sales receipts.
+   * @param {Date} startingDate - Starting date.
+   * @param {Knex.Transaction} trx - Transaction.
+   */
+  public writeInventoryCostJournalEntries = async (
+    startingDate: Date,
+    trx?: Knex.Transaction,
+  ): Promise<void> => {
+    const inventoryCostLotTrans = await this.inventoryCostLotTracker()
+      .query()
+      .where('direction', 'OUT')
+      .where('transaction_type', 'SaleReceipt')
+      .where('cost', '>', 0)
+      .modify('filterDateRange', startingDate)
+      .orderBy('date', 'ASC')
+      .withGraphFetched('receipt')
+      .withGraphFetched('item')
+      .withGraphFetched('itemEntry');
+
+    const ledger = this.getInventoryCostLotsLedger(inventoryCostLotTrans);
+
+    await this.ledgerStorage.commit(ledger, trx);
+  };
+
+  /**
+   * Retrieves the inventory cost lots ledger.
+   */
+  private getInventoryCostLotsLedger = (
+    inventoryCostLots: InventoryCostLotTracker[],
+  ) => {
+    const inventoryTransactions =
+      groupInventoryTransactionsByTypeId(inventoryCostLots);
+
+    const entries = inventoryTransactions
+      .map(this.getSaleReceiptCostGLEntries)
+      .flat();
+    return new Ledger(entries);
+  };
+
+  /**
+   * Builds the common GL entry fields for a sale receipt cost.
+   */
+  private getReceiptCostGLCommonEntry = (
+    inventoryCostLot: InventoryCostLotTracker,
+  ) => {
+    return {
+      currencyCode: inventoryCostLot.receipt.currencyCode,
+      exchangeRate: inventoryCostLot.receipt.exchangeRate,
+
+      transactionType: inventoryCostLot.transactionType,
+      transactionId: inventoryCostLot.transactionId,
+
+      transactionNumber: inventoryCostLot.receipt.receiptNumber,
+      referenceNumber: inventoryCostLot.receipt.referenceNo,
+
+      date: inventoryCostLot.date,
+      indexGroup: 20,
+      costable: true,
+      createdAt: inventoryCostLot.createdAt,
+
+      debit: 0,
+      credit: 0,
+
+      branchId: inventoryCostLot.receipt.branchId,
+    };
+  };
+
+  /**
+   * Retrieves the inventory cost GL entry for a single lot.
+   */
+  private getInventoryCostGLEntry = R.curry(
+    (
+      getIndexIncrement: () => number,
+      inventoryCostLot: InventoryCostLotTracker,
+    ): ILedgerEntry[] => {
+      const commonEntry = this.getReceiptCostGLCommonEntry(inventoryCostLot);
+      const costAccountId =
+        inventoryCostLot.costAccountId || inventoryCostLot.item.costAccountId;
+
+      const description = inventoryCostLot.itemEntry?.description || null;
+
+      const costEntry = {
+        ...commonEntry,
+        debit: inventoryCostLot.cost,
+        accountId: costAccountId,
+        accountNormal: AccountNormal.DEBIT,
+        itemId: inventoryCostLot.itemId,
+        note: description,
+        index: getIndexIncrement(),
+      };
+
+      const inventoryEntry = {
+        ...commonEntry,
+        credit: inventoryCostLot.cost,
+        accountId: inventoryCostLot.item.inventoryAccountId,
+        accountNormal: AccountNormal.DEBIT,
+        itemId: inventoryCostLot.itemId,
+        note: description,
+        index: getIndexIncrement(),
+      };
+      return [costEntry, inventoryEntry];
+    },
+  );
+
+  /**
+   * Builds GL entries for a group of sale receipt cost lots.
+   * - Cost of goods sold -> Debit
+   * - Inventory assets -> Credit
+   */
+  public getSaleReceiptCostGLEntries = (
+    inventoryCostLots: InventoryCostLotTracker[],
+  ): ILedgerEntry[] => {
+    const getIndexIncrement = increment(0);
+    const getInventoryLotEntry =
+      this.getInventoryCostGLEntry(getIndexIncrement);
+
+    return inventoryCostLots.map((t) => getInventoryLotEntry(t)).flat();
+  };
+}