HOA_Financial_Platform/backend/src/modules/accounts/accounts.service.ts

import { Injectable, NotFoundException, BadRequestException } from '@nestjs/common';
import { TenantService } from '../../database/tenant.service';
import { CreateAccountDto } from './dto/create-account.dto';
import { UpdateAccountDto } from './dto/update-account.dto';

@Injectable()
export class AccountsService {
  constructor(private tenant: TenantService) {}

  async findAll(fundType?: string, includeArchived?: boolean) {
    const conditions: string[] = [];
    const params: any[] = [];

    if (!includeArchived) {
      conditions.push('a.is_active = true');
    }
    if (fundType) {
      params.push(fundType);
      conditions.push(`a.fund_type = $${params.length}`);
    }

    const whereClause = conditions.length ? 'WHERE ' + conditions.join(' AND ') : '';

    const sql = `
      SELECT a.*,
        CASE
          WHEN a.account_type IN ('asset', 'expense')
            THEN COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0)
          ELSE COALESCE(SUM(jel.credit), 0) - COALESCE(SUM(jel.debit), 0)
        END as balance
      FROM accounts a
      LEFT JOIN journal_entry_lines jel ON jel.account_id = a.id
      LEFT JOIN journal_entries je ON je.id = jel.journal_entry_id
        AND je.is_posted = true AND je.is_void = false
      ${whereClause}
      GROUP BY a.id
      ORDER BY a.account_number
    `;
    return this.tenant.query(sql, params);
  }

  async findOne(id: string) {
    const rows = await this.tenant.query('SELECT * FROM accounts WHERE id = $1', [id]);
    if (!rows.length) throw new NotFoundException('Account not found');
    return rows[0];
  }

  async create(dto: CreateAccountDto) {
    const existing = await this.tenant.query(
      'SELECT id FROM accounts WHERE account_number = $1',
      [dto.accountNumber],
    );
    if (existing.length) {
      throw new BadRequestException(`Account number ${dto.accountNumber} already exists`);
    }

    const insertResult = await this.tenant.query(
      `INSERT INTO accounts (account_number, name, description, account_type, fund_type, parent_account_id, is_1099_reportable, interest_rate)
       VALUES ($1, $2, $3, $4, $5, $6, $7, $8)
       RETURNING id`,
      [
        dto.accountNumber,
        dto.name,
        dto.description || null,
        dto.accountType,
        dto.fundType,
        dto.parentAccountId || null,
        dto.is1099Reportable || false,
        dto.interestRate || null,
      ],
    );
    const accountId = Array.isArray(insertResult[0]) ? insertResult[0][0].id : insertResult[0].id;
    const account = await this.findOne(accountId);

    // Create opening balance journal entry if initialBalance is provided and non-zero
    if (dto.initialBalance && dto.initialBalance !== 0) {
      const balanceDate = dto.initialBalanceDate ? new Date(dto.initialBalanceDate) : new Date();
      const year = balanceDate.getFullYear();
      const month = balanceDate.getMonth() + 1;

      // Find the current fiscal period
      const periods = await this.tenant.query(
        'SELECT id FROM fiscal_periods WHERE year = $1 AND month = $2',
        [year, month],
      );
      if (periods.length) {
        const fiscalPeriodId = periods[0].id;
        const absAmount = Math.abs(dto.initialBalance);

        // Determine debit/credit based on account type
        const isDebitNormal = ['asset', 'expense'].includes(dto.accountType);
        const acctDebit = isDebitNormal ? absAmount : 0;
        const acctCredit = isDebitNormal ? 0 : absAmount;

        // Determine equity offset account based on fund type (auto-create if missing)
        const equityAccountNumber = dto.fundType === 'reserve' ? '3100' : '3000';
        const equityName = dto.fundType === 'reserve' ? 'Reserve Fund Balance' : 'Operating Fund Balance';
        let equityRows = await this.tenant.query(
          'SELECT id FROM accounts WHERE account_number = $1',
          [equityAccountNumber],
        );
        if (!equityRows.length) {
          await this.tenant.query(
            `INSERT INTO accounts (account_number, name, account_type, fund_type, is_system)
             VALUES ($1, $2, 'equity', $3, true)`,
            [equityAccountNumber, equityName, dto.fundType],
          );
          equityRows = await this.tenant.query(
            'SELECT id FROM accounts WHERE account_number = $1',
            [equityAccountNumber],
          );
        }

        // Create the journal entry (use provided balance date or today)
        const entryDate = dto.initialBalanceDate || new Date().toISOString().split('T')[0];
        const jeInsert = await this.tenant.query(
          `INSERT INTO journal_entries (entry_date, description, entry_type, fiscal_period_id, is_posted, posted_at, created_by)
           VALUES ($1::date, $2, 'opening_balance', $3, true, NOW(), $4)
           RETURNING id`,
          [
            entryDate,
            `Opening balance for ${dto.name}`,
            fiscalPeriodId,
            '00000000-0000-0000-0000-000000000000',
          ],
        );
        const jeId = Array.isArray(jeInsert[0]) ? jeInsert[0][0].id : jeInsert[0].id;

        // Line 1: debit/credit the target account
        await this.tenant.query(
          `INSERT INTO journal_entry_lines (journal_entry_id, account_id, debit, credit, memo)
           VALUES ($1, $2, $3, $4, $5)`,
          [jeId, accountId, acctDebit, acctCredit, 'Opening balance'],
        );

        // Line 2: balancing entry to equity offset account
        if (equityRows.length) {
          await this.tenant.query(
            `INSERT INTO journal_entry_lines (journal_entry_id, account_id, debit, credit, memo)
             VALUES ($1, $2, $3, $4, $5)`,
            [jeId, equityRows[0].id, acctCredit, acctDebit, `Opening balance for ${dto.name}`],
          );
        }
      }
    }

    // Auto-set as primary if this is the first asset account for this fund_type
    if (dto.accountType === 'asset') {
      const existingPrimary = await this.tenant.query(
        'SELECT id FROM accounts WHERE fund_type = $1 AND is_primary = true AND id != $2',
        [dto.fundType, accountId],
      );
      if (!existingPrimary.length) {
        await this.tenant.query(
          'UPDATE accounts SET is_primary = true WHERE id = $1',
          [accountId],
        );
      }
    }

    return this.findOne(accountId);
  }

  async update(id: string, dto: UpdateAccountDto) {
    const account = await this.findOne(id);
    if (account.is_system && dto.accountType && dto.accountType !== account.account_type) {
      throw new BadRequestException('Cannot change type of system account');
    }

    // Handle isPrimary: clear other primary accounts in the same fund_type first
    if (dto.isPrimary === true) {
      await this.tenant.query(
        `UPDATE accounts SET is_primary = false
         WHERE fund_type = (SELECT fund_type FROM accounts WHERE id = $1)
           AND is_primary = true`,
        [id],
      );
    }

    const sets: string[] = [];
    const params: any[] = [];
    let idx = 1;

    if (dto.name !== undefined) { sets.push(`name = $${idx++}`); params.push(dto.name); }
    if (dto.description !== undefined) { sets.push(`description = $${idx++}`); params.push(dto.description); }
    if (dto.accountNumber !== undefined) { sets.push(`account_number = $${idx++}`); params.push(dto.accountNumber); }
    if (dto.accountType !== undefined) { sets.push(`account_type = $${idx++}`); params.push(dto.accountType); }
    if (dto.fundType !== undefined) { sets.push(`fund_type = $${idx++}`); params.push(dto.fundType); }
    if (dto.is1099Reportable !== undefined) { sets.push(`is_1099_reportable = $${idx++}`); params.push(dto.is1099Reportable); }
    if (dto.isActive !== undefined) { sets.push(`is_active = $${idx++}`); params.push(dto.isActive); }
    if (dto.isPrimary !== undefined) { sets.push(`is_primary = $${idx++}`); params.push(dto.isPrimary); }
    if (dto.interestRate !== undefined) { sets.push(`interest_rate = $${idx++}`); params.push(dto.interestRate); }

    if (!sets.length) return account;

    sets.push(`updated_at = NOW()`);
    params.push(id);

    await this.tenant.query(
      `UPDATE accounts SET ${sets.join(', ')} WHERE id = $${idx}`,
      params,
    );
    return this.findOne(id);
  }

  async setPrimary(id: string) {
    const account = await this.findOne(id);

    // Clear other primary accounts in the same fund_type
    await this.tenant.query(
      `UPDATE accounts SET is_primary = false
       WHERE fund_type = $1 AND is_primary = true`,
      [account.fund_type],
    );

    // Set this account as primary
    await this.tenant.query(
      `UPDATE accounts SET is_primary = true, updated_at = NOW()
       WHERE id = $1`,
      [id],
    );
    return this.findOne(id);
  }

  async setOpeningBalance(id: string, dto: { targetBalance: number; asOfDate: string; memo?: string }) {
    return this.adjustBalance(id, dto, 'opening_balance');
  }

  async bulkSetOpeningBalances(dto: { asOfDate: string; entries: { accountId: string; targetBalance: number }[] }) {
    let processed = 0, skipped = 0;
    const errors: string[] = [];

    for (const entry of dto.entries) {
      try {
        const result = await this.setOpeningBalance(entry.accountId, {
          targetBalance: entry.targetBalance,
          asOfDate: dto.asOfDate,
        });
        if (result.message === 'No adjustment needed') skipped++;
        else processed++;
      } catch (err: any) {
        errors.push(`${entry.accountId}: ${err.message}`);
      }
    }
    return { processed, skipped, errors };
  }

  async adjustBalance(id: string, dto: { targetBalance: number; asOfDate: string; memo?: string }, entryType = 'adjustment') {
    const account = await this.findOne(id);

    // Get current balance for this account using trial balance logic
    const balanceRows = await this.tenant.query(
      `SELECT
        CASE
          WHEN a.account_type IN ('asset', 'expense')
            THEN COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0)
          ELSE COALESCE(SUM(jel.credit), 0) - COALESCE(SUM(jel.debit), 0)
        END as balance
      FROM accounts a
      LEFT JOIN journal_entry_lines jel ON jel.account_id = a.id
      LEFT JOIN journal_entries je ON je.id = jel.journal_entry_id
        AND je.is_posted = true AND je.is_void = false
        AND je.entry_date <= $1
      WHERE a.id = $2
      GROUP BY a.id, a.account_type`,
      [dto.asOfDate, id],
    );

    const currentBalance = balanceRows.length ? parseFloat(balanceRows[0].balance) : 0;
    const difference = dto.targetBalance - currentBalance;

    if (difference === 0) {
      return { message: 'No adjustment needed' };
    }

    // Find fiscal period for the asOfDate
    const asOf = new Date(dto.asOfDate);
    const year = asOf.getFullYear();
    const month = asOf.getMonth() + 1;

    const periods = await this.tenant.query(
      'SELECT id FROM fiscal_periods WHERE year = $1 AND month = $2',
      [year, month],
    );
    if (!periods.length) {
      throw new BadRequestException(`No fiscal period found for ${year}-${String(month).padStart(2, '0')}`);
    }
    const fiscalPeriodId = periods[0].id;

    // Determine the equity offset account based on fund_type
    const equityAccountNumber = account.fund_type === 'reserve' ? '3100' : '3000';
    const equityRows = await this.tenant.query(
      'SELECT id, account_type FROM accounts WHERE account_number = $1',
      [equityAccountNumber],
    );
    if (!equityRows.length) {
      throw new BadRequestException(
        `Equity offset account ${equityAccountNumber} not found`,
      );
    }
    const equityAccount = equityRows[0];

    // Calculate debit/credit for the target account line
    // For debit-normal accounts (asset, expense): increase = debit, decrease = credit
    // For credit-normal accounts (liability, equity, income): increase = credit, decrease = debit
    const isDebitNormal = ['asset', 'expense'].includes(account.account_type);
    const absDifference = Math.abs(difference);

    let targetDebit: number;
    let targetCredit: number;

    if (isDebitNormal) {
      // Debit-normal: positive difference means we need more debit
      targetDebit = difference > 0 ? absDifference : 0;
      targetCredit = difference > 0 ? 0 : absDifference;
    } else {
      // Credit-normal: positive difference means we need more credit
      targetDebit = difference > 0 ? 0 : absDifference;
      targetCredit = difference > 0 ? absDifference : 0;
    }

    // Balancing line to equity account is the opposite
    const equityDebit = targetCredit > 0 ? targetCredit : 0;
    const equityCredit = targetDebit > 0 ? targetDebit : 0;

    const defaultMemo = entryType === 'opening_balance'
      ? `Opening balance for ${account.name}`
      : `Balance adjustment to ${dto.targetBalance}`;
    const memo = dto.memo || defaultMemo;

    // Create journal entry
    const jeRows = await this.tenant.query(
      `INSERT INTO journal_entries (entry_date, description, entry_type, fiscal_period_id, is_posted, posted_at, created_by)
       VALUES ($1, $2, $3, $4, true, NOW(), $5)
       RETURNING *`,
      [
        dto.asOfDate,
        memo,
        entryType,
        fiscalPeriodId,
        '00000000-0000-0000-0000-000000000000',
      ],
    );

    const journalEntry = jeRows[0];

    // Create the two journal entry lines
    await this.tenant.query(
      `INSERT INTO journal_entry_lines (journal_entry_id, account_id, debit, credit, memo)
       VALUES ($1, $2, $3, $4, $5)`,
      [journalEntry.id, id, targetDebit, targetCredit, memo],
    );

    await this.tenant.query(
      `INSERT INTO journal_entry_lines (journal_entry_id, account_id, debit, credit, memo)
       VALUES ($1, $2, $3, $4, $5)`,
      [journalEntry.id, equityAccount.id, equityDebit, equityCredit, memo],
    );

    return journalEntry;
  }

  async transferFunds(dto: {
    fromAccountId: string;
    toAccountId: string;
    amount: number;
    transferDate: string;
    memo?: string;
  }) {
    if (dto.amount <= 0) throw new BadRequestException('Transfer amount must be positive');
    if (dto.fromAccountId === dto.toAccountId) throw new BadRequestException('Cannot transfer to the same account');

    const fromAccount = await this.findOne(dto.fromAccountId);
    const toAccount = await this.findOne(dto.toAccountId);

    if (fromAccount.account_type !== 'asset') throw new BadRequestException('Source account must be an asset account');
    if (toAccount.account_type !== 'asset') throw new BadRequestException('Destination account must be an asset account');

    // Find fiscal period
    const asOf = new Date(dto.transferDate);
    const year = asOf.getFullYear();
    const month = asOf.getMonth() + 1;
    const periods = await this.tenant.query(
      'SELECT id FROM fiscal_periods WHERE year = $1 AND month = $2',
      [year, month],
    );
    if (!periods.length) {
      throw new BadRequestException(`No fiscal period found for ${year}-${String(month).padStart(2, '0')}`);
    }

    const memo = dto.memo || `Transfer from ${fromAccount.name} to ${toAccount.name}`;

    // Create journal entry: debit destination (increase), credit source (decrease)
    const jeRows = await this.tenant.query(
      `INSERT INTO journal_entries (entry_date, description, entry_type, fiscal_period_id, is_posted, posted_at, created_by)
       VALUES ($1, $2, 'transfer', $3, true, NOW(), $4)
       RETURNING *`,
      [dto.transferDate, memo, periods[0].id, '00000000-0000-0000-0000-000000000000'],
    );
    const je = jeRows[0];

    // Credit source account (reduces asset balance)
    await this.tenant.query(
      `INSERT INTO journal_entry_lines (journal_entry_id, account_id, debit, credit, memo)
       VALUES ($1, $2, 0, $3, $4)`,
      [je.id, dto.fromAccountId, dto.amount, memo],
    );

    // Debit destination account (increases asset balance)
    await this.tenant.query(
      `INSERT INTO journal_entry_lines (journal_entry_id, account_id, debit, credit, memo)
       VALUES ($1, $2, $3, 0, $4)`,
      [je.id, dto.toAccountId, dto.amount, memo],
    );

    return je;
  }

  async getTrialBalance(asOfDate?: string) {
    const dateFilter = asOfDate
      ? `AND je.entry_date <= $1`
      : '';
    const params = asOfDate ? [asOfDate] : [];

    const sql = `
      SELECT
        a.id, a.account_number, a.name, a.account_type, a.fund_type,
        COALESCE(SUM(jel.debit), 0) as total_debits,
        COALESCE(SUM(jel.credit), 0) as total_credits,
        CASE
          WHEN a.account_type IN ('asset', 'expense')
            THEN COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0)
          ELSE COALESCE(SUM(jel.credit), 0) - COALESCE(SUM(jel.debit), 0)
        END as balance
      FROM accounts a
      LEFT JOIN journal_entry_lines jel ON jel.account_id = a.id
      LEFT JOIN journal_entries je ON je.id = jel.journal_entry_id
        AND je.is_posted = true AND je.is_void = false
        ${dateFilter}
      WHERE a.is_active = true
      GROUP BY a.id, a.account_number, a.name, a.account_type, a.fund_type
      ORDER BY a.account_number
    `;
    return this.tenant.query(sql, params);
  }
}