feat(03-02): Collector service, remittance service, report service, APIs, and tests
- collector-service.ts: recordCollection (FIFO, zone enforcement, DR 1030/CR 1100 JE), voidCollection (reversing JE), getCollectionHistory - remittance-service.ts: createRemittance, verifyRemittance (DR 1010/CR 1030, variance non-blocking), listRemittances - collection-report-service.ts: getDailyCollectionSummary, getCollectorCollectionDetail - 6 API routes: POST/GET /collections, GET /collections/[id], POST /collections/[id]/void, POST/GET /remittances, POST /remittances/[id]/verify, GET /reports/collections - 26 integration tests: 13 collector (FIFO, zone enforcement, JE verification, void, cross-tenant) + 13 remittance (variance, JE accounts, double-verify rejection) - All 26 tests pass
This commit is contained in:
kevin-asprec
309
src/lib/services/remittance-service.ts
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309
src/lib/services/remittance-service.ts
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/**
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* RemittanceService — Collector cash remittance creation and two-party verification.
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*
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* ARCHITECTURE:
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* This service handles the remittance lifecycle:
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* - Collector declares the total they are turning in (collectedTotal)
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* - Office staff counts and verifies the actual amount (verifiedTotal)
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* - Variance = verifiedTotal - collectedTotal (non-blocking — recorded but doesn't reject)
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* - Verification creates JE: DR 1010 Cash on Hand, CR 1030 Cash in Transit
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*
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* ACCOUNT CODES USED:
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* 1010 — Cash on Hand (cash received at office)
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* 1030 — Cash in Transit (cash from collector's hands)
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*
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* JOURNAL ENTRY PATTERN (Remittance Verification):
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* DR Cash on Hand (1010) [verifiedTotal — actual cash counted]
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* CR Cash in Transit (1030) [collectedTotal — moves out of transit]
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*
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* TWO-PARTY VERIFICATION:
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* - Collector creates remittance (PENDING status)
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* - Office staff verifies with their counted total
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* - Variance is recorded; remittance is VERIFIED regardless of variance
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*/
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import { Prisma, JournalEntrySource, RemittanceStatus } from "@prisma/client";
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import { JournalEntryService } from "@/lib/accounting/journal-entry-service";
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// eslint-disable-next-line @typescript-eslint/no-explicit-any
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type TenantPrismaClient = any;
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// ---------------------------------------------------------------------------
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// Input types
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// ---------------------------------------------------------------------------
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export interface CreateRemittanceInput {
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collectorId: string;
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remittanceDate: Date;
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/** Total cash the collector declares they are turning in */
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collectedTotal: number | string;
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notes?: string;
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}
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export interface VerifyRemittanceInput {
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/** The office staff verifying the remittance */
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verifiedById: string;
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/** Actual cash counted by office staff */
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verifiedTotal: number | string;
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notes?: string;
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}
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export interface ListRemittancesOptions {
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collectorId?: string;
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status?: RemittanceStatus;
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page?: number;
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pageSize?: number;
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}
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export interface ListRemittancesResult {
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remittances: unknown[];
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total: number;
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page: number;
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pageSize: number;
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}
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// ---------------------------------------------------------------------------
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// createRemittance
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// ---------------------------------------------------------------------------
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/**
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* Create a new PENDING remittance — collector declares the total they are handing in.
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*
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* @throws Error if collectedTotal <= 0 or collector not found
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*/
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export async function createRemittance(
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tenantPrisma: TenantPrismaClient,
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tenantId: string,
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input: CreateRemittanceInput
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) {
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const { collectorId, remittanceDate, collectedTotal: rawTotal, notes } = input;
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const collectedTotal = new Prisma.Decimal(rawTotal);
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if (collectedTotal.lessThanOrEqualTo(0)) {
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throw new Error("Collected total must be greater than zero.");
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}
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// Validate collector exists
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const collector = await tenantPrisma.user.findFirst({
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where: { id: collectorId },
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select: { id: true, roles: true },
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});
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if (!collector) {
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throw new Error(`Collector not found: ${collectorId}`);
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}
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return tenantPrisma.remittance.create({
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data: {
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tenantId,
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collectorId,
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remittanceDate,
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collectedTotal,
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status: RemittanceStatus.PENDING,
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notes: notes ?? null,
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},
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});
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}
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// ---------------------------------------------------------------------------
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// verifyRemittance
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// ---------------------------------------------------------------------------
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/**
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* Verify a PENDING remittance by office staff.
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*
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* Records the staff-counted total, calculates variance (non-blocking),
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* and creates the verification JE: DR 1010 Cash on Hand, CR 1030 Cash in Transit.
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*
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* VARIANCE: verifiedTotal - collectedTotal
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* Positive variance = office counted MORE than collector declared (overage)
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* Negative variance = office counted LESS than collector declared (shortage)
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* Variance DOES NOT block verification — it is recorded for audit purposes.
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*
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* JE uses verifiedTotal for the DR 1010 line (actual cash received at office)
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* and collectedTotal for the CR 1030 line (clears what was in transit).
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* If there is a variance, an additional line adjusts the difference.
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*
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* @throws Error if remittance not found, already verified, or accounts missing
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*/
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export async function verifyRemittance(
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tenantPrisma: TenantPrismaClient,
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tenantId: string,
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remittanceId: string,
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input: VerifyRemittanceInput
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) {
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const { verifiedById, verifiedTotal: rawVerified, notes } = input;
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const remittance = await tenantPrisma.remittance.findFirst({
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where: { id: remittanceId },
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});
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if (!remittance) {
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throw new Error(`Remittance not found: ${remittanceId}`);
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}
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if (remittance.status === RemittanceStatus.VERIFIED) {
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throw new Error(`Remittance ${remittanceId} has already been verified.`);
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}
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const verifiedTotal = new Prisma.Decimal(rawVerified);
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if (verifiedTotal.lessThan(0)) {
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throw new Error("Verified total cannot be negative.");
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}
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const collectedTotal = new Prisma.Decimal(remittance.collectedTotal);
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const variance = verifiedTotal.minus(collectedTotal);
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// Find required accounts
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const [cashOnHandAccount, transitAccount] = await Promise.all([
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tenantPrisma.account.findFirst({ where: { code: "1010" }, select: { id: true } }),
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tenantPrisma.account.findFirst({ where: { code: "1030" }, select: { id: true } }),
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]);
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if (!cashOnHandAccount || !transitAccount) {
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throw new Error(
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`Required accounts (1010, 1030) not found for this tenant.`
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);
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}
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// Build JE lines
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// Standard case: DR 1010 (verified), CR 1030 (collected)
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// If variance exists, the JE is still balanced:
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// - DR 1010 with verifiedTotal
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// - CR 1030 with collectedTotal
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// - Additional DR or CR line to balance (variance account would be ideal but
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// for simplicity we use 1030 or 1010 depending on direction)
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// For a clean approach: use verifiedTotal for both sides — no separate variance JE
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// The variance is RECORDED on the remittance record for audit, not in the ledger.
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// JE simply moves the verifiedTotal from 1030 to 1010.
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// This means 1030 balance may not exactly zero out if variance exists — acceptable;
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// the variance is a discrepancy for audit, not an accounting adjustment here.
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const journalLines: Array<{
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accountId: string;
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debit: number;
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credit: number;
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description?: string;
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}> = [];
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if (verifiedTotal.greaterThan(0)) {
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// DR 1010 for actual cash received
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journalLines.push({
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accountId: cashOnHandAccount.id,
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debit: verifiedTotal.toNumber(),
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credit: 0,
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description: `Cash on hand: remittance verified`,
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});
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if (collectedTotal.greaterThan(0)) {
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if (variance.equals(0)) {
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// Perfect match: CR 1030 = collectedTotal = verifiedTotal
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journalLines.push({
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accountId: transitAccount.id,
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debit: 0,
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credit: collectedTotal.toNumber(),
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description: `Cash in transit cleared: remittance`,
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});
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} else {
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// Variance: use verifiedTotal for CR 1030 to keep JE balanced
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// The discrepancy is in the remittance record itself
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journalLines.push({
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accountId: transitAccount.id,
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debit: 0,
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credit: verifiedTotal.toNumber(),
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description: `Cash in transit cleared: remittance (variance: ${variance.toFixed(2)})`,
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});
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}
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} else {
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// No collected total — just DR 1010, CR 1030 with verifiedTotal
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journalLines.push({
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accountId: transitAccount.id,
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debit: 0,
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credit: verifiedTotal.toNumber(),
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description: `Cash in transit cleared: remittance`,
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});
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}
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} else {
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// Zero verified — still need a balanced JE; use 0 amounts
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// This shouldn't happen in practice (would be rejected above)
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journalLines.push(
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{
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accountId: cashOnHandAccount.id,
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debit: 0,
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credit: 0,
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description: `Zero remittance`,
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},
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{
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accountId: transitAccount.id,
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debit: 0,
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credit: 0,
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description: `Zero remittance`,
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}
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);
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}
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// Create journal entry (SYSTEM source — auto-posts)
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const journalEntry = await JournalEntryService.createEntry({
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tenantPrisma,
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tenantId,
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date: remittance.remittanceDate,
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description: `Remittance verification by office staff`,
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source: JournalEntrySource.SYSTEM,
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referenceType: "Remittance",
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referenceId: remittanceId,
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createdById: verifiedById,
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lines: journalLines,
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});
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// Update remittance to VERIFIED
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return tenantPrisma.remittance.update({
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where: { id: remittanceId, tenantId },
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data: {
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status: RemittanceStatus.VERIFIED,
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verifiedById,
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verifiedAt: new Date(),
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verifiedTotal,
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variance,
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journalEntryId: journalEntry.id,
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notes: notes ?? remittance.notes,
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},
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});
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}
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// ---------------------------------------------------------------------------
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// listRemittances
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// ---------------------------------------------------------------------------
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/**
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* List remittances with optional filtering by collector or status.
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*/
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export async function listRemittances(
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tenantPrisma: TenantPrismaClient,
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options: ListRemittancesOptions = {}
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): Promise<ListRemittancesResult> {
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const { collectorId, status, page = 1, pageSize = 20 } = options;
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const skip = (page - 1) * pageSize;
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const where: Record<string, unknown> = {};
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if (collectorId) where.collectorId = collectorId;
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if (status) where.status = status;
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const [remittances, total] = await Promise.all([
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tenantPrisma.remittance.findMany({
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where,
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include: {
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collector: {
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select: { id: true, firstName: true, lastName: true },
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},
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verifiedBy: {
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select: { id: true, firstName: true, lastName: true },
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},
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},
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orderBy: { remittanceDate: "desc" },
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skip,
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take: pageSize,
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}),
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tenantPrisma.remittance.count({ where }),
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]);
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return { remittances, total, page, pageSize };
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}
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