Bundles a set of bookkeeping-correctness fixes developed together.
Correction / storno flow
- correctEntry resolves (and seeds standard BAS) accounts for the
corrected lines BEFORE writing the storno. The old order created and
posted the storno first, then hit AccountsNotInChartError on the
corrected lines and had to cancel it again — leaving a voided 0 kr
storno in the chain and permanently burning a voucher number (an
unexplained BFNAR 2013:2 gap). It now fails fast with nothing written.
- correctEntry re-points the bank transaction and underlag from the
reversed original to the live corrected entry, so the transaction keeps
reading as booked (and stays correctable) and the underlag travels with
it. recordateEntry delegates both relinks to correctEntry.
- reverseEntry (engine) clears transactions.journal_entry_id for rows
booked by the reversed entry, so a plain storno returns the bank row to
"Att bokföra" with a re-booking affordance. The agent paths did this
manually; the dashboard reverse route did not.
- findUnresolvableAccounts replaces findMissingActiveAccounts in the
categorize routes: a standard BAS account merely absent from the chart
is seeded on demand by the engine, so pre-validation must not 400 on it
— only unknown numbers or deactivated accounts block.
- CorrectionChain dims cancelled (0 kr) entries and labels them so they
no longer render like a live storno.
Report accuracy
- calculateVatLiability() (lib/reports/kpi.ts) is shared by the KPI route,
the KPI xlsx export and the MCP period-summary tool, and uses the same
26xx accounts as the momsdeklaration (ruta 49). Reverse-charge and
import pairs (e.g. 2614 credit + 2645 debit) net to zero instead of
inflating the receivable (#715). VAT_OUTPUT_ACCOUNTS / VAT_INPUT_ACCOUNTS
are derived from ACCOUNT_RUTA so the widget can never drift from the
declaration.
- Kassaflödesanalys records erhållna aktieägartillskott (2093) as a
financing inflow and counts överkursfond (2086/2097) toward nyemission.
2093 was previously unmapped, so any contribution broke the 19xx
reconciliation by exactly the contributed amount (#716). Wired through
the report type, both PDF templates, the K3 PDF, the dashboard client
and the årsredovisning summary type.
Agent guidance
- shared-rules: describe the real Accounted correction flow (Rätta rader /
Rätta datum / Radera verifikat, on-demand BAS backfill) so the assistant
stops inventing flows that don't exist.
- verifikation-draft: clearer locked-period guidance.
Tests cover all of the above (storno fail-fast + seeding + relink,
reverseEntry unlink, findUnresolvableAccounts, VAT netting and the
cashflow reconciliation cases).
Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
* fix(mcp): update workflow descriptions for transaction categorization and approval processes
* feat: implement account validation for transaction categorization to handle inactive accounts
* fix(tests): stub findMissingAccountsMock to ensure no missing accounts during batch-categorize tests
* fix(errors): ensure deterministic sorting of account numbers in AccountsNotInChartError
