feat(finance): show invoice balances in treasury and split payroll

Issued invoices feed debtors, creditors, and period profit without a second income document. Payroll is split into setup, staged payment, and a filtered report.

Co-authored-by: Cursor <cursoragent@cursor.com>

apps/api/src/treasury/invoice-ledger.ts

@@ -0,0 +1,212 @@
+import { Prisma } from '@prisma/client';
+import { PrismaService } from '../prisma/prisma.service';
+
+const OPEN_INVOICE_STATUSES = ['issued', 'partially_paid', 'paid'] as const;
+
+export type InvoicePartyPosition = {
+  key: string;
+  partyKind: 'person' | 'company';
+  partyName: string;
+  /** فاکتورهای عادی به‌علاوهٔ ماندهٔ اول دورهٔ مثبت */
+  billed: Prisma.Decimal;
+  /** برگشتی‌ها و اضافه‌دریافت، برای ستون تسویه‌شدهٔ بدهکار */
+  offset: Prisma.Decimal;
+  /** مثبت = طلب ما، منفی = بدهی ما */
+  net: Prisma.Decimal;
+};
+
+type Bucket = {
+  key: string;
+  partyKind: 'person' | 'company';
+  partyName: string;
+  sales: Prisma.Decimal;
+  credits: Prisma.Decimal;
+  paid: Prisma.Decimal;
+  opening: Prisma.Decimal;
+};
+
+function zero() {
+  return new Prisma.Decimal(0);
+}
+
+function round2(value: Prisma.Decimal) {
+  return value.toDecimalPlaces(2);
+}
+
+/** همان فرمول ماندهٔ فاکتور: جمع ردیف‌ها − تخفیف + مالیات، برگشتی منفی. */
+export function signedInvoicePayable(invoice: {
+  kind: string;
+  discountAmount: Prisma.Decimal;
+  taxPercent: Prisma.Decimal;
+  lineItems: Array<{ quantity: Prisma.Decimal; unitPrice: Prisma.Decimal }>;
+}) {
+  const subtotal = invoice.lineItems.reduce(
+    (sum, line) => sum.plus(line.quantity.mul(line.unitPrice)),
+    zero(),
+  );
+  const discount = invoice.discountAmount ?? zero();
+  const taxable = Prisma.Decimal.max(subtotal.minus(discount), 0);
+  const tax = taxable.mul(invoice.taxPercent ?? 0).div(100);
+  const signed = round2(subtotal.minus(discount).plus(tax));
+  return invoice.kind === 'credit' ? signed.neg() : signed;
+}
+
+export async function internalBooksEnabled(prisma: PrismaService, organizationId: string) {
+  const connections = await prisma.accountingConnection.count({
+    where: { organizationId, enabled: true },
+  });
+  return connections === 0;
+}
+
+/**
+ * ماندهٔ طرف‌حساب از فاکتور صادرشده و ماندهٔ اول دوره.
+ * سند درآمد جدا ساخته نمی‌شود تا همان فروش دو بار طلب نشود.
+ * اگر حسابداری بیرونی وصل باشد، خالی برمی‌گردد.
+ */
+export async function loadInvoicePartyPositions(
+  prisma: PrismaService,
+  organizationId: string,
+): Promise<InvoicePartyPosition[]> {
+  if (!(await internalBooksEnabled(prisma, organizationId))) return [];
+
+  const [invoices, openings] = await Promise.all([
+    prisma.invoice.findMany({
+      where: { organizationId, status: { in: [...OPEN_INVOICE_STATUSES] } },
+      select: {
+        kind: true,
+        discountAmount: true,
+        taxPercent: true,
+        personId: true,
+        companyId: true,
+        person: { select: { firstName: true, lastName: true } },
+        company: { select: { name: true } },
+        lineItems: { select: { quantity: true, unitPrice: true } },
+        payments: { select: { amount: true } },
+      },
+    }),
+    prisma.partyOpeningBalance.findMany({
+      where: { organizationId },
+      select: {
+        personId: true,
+        amount: true,
+        person: { select: { firstName: true, lastName: true } },
+      },
+    }),
+  ]);
+
+  const buckets = new Map<string, Bucket>();
+  const ensure = (
+    key: string,
+    partyKind: 'person' | 'company',
+    partyName: string,
+  ) => {
+    const current = buckets.get(key);
+    if (current) return current;
+    const created: Bucket = {
+      key,
+      partyKind,
+      partyName,
+      sales: zero(),
+      credits: zero(),
+      paid: zero(),
+      opening: zero(),
+    };
+    buckets.set(key, created);
+    return created;
+  };
+
+  for (const invoice of invoices) {
+    const personId = invoice.personId;
+    const companyId = invoice.companyId;
+    const party = personId
+      ? {
+          key: `person:${personId}`,
+          partyKind: 'person' as const,
+          partyName:
+            `${invoice.person?.firstName ?? ''} ${invoice.person?.lastName ?? ''}`.trim() ||
+            'مشتری',
+        }
+      : companyId
+        ? {
+            key: `company:${companyId}`,
+            partyKind: 'company' as const,
+            partyName: invoice.company?.name?.trim() || 'شرکت',
+          }
+        : null;
+    if (!party) continue;
+    const bucket = ensure(party.key, party.partyKind, party.partyName);
+    const payable = signedInvoicePayable(invoice);
+    if (payable.greaterThan(0)) bucket.sales = bucket.sales.plus(payable);
+    else if (payable.lessThan(0)) bucket.credits = bucket.credits.plus(payable.abs());
+    const paid = invoice.payments.reduce((sum, row) => sum.plus(row.amount), zero());
+    bucket.paid = bucket.paid.plus(paid);
+  }
+
+  for (const opening of openings) {
+    if (opening.amount.equals(0)) continue;
+    const bucket = ensure(
+      `person:${opening.personId}`,
+      'person',
+      `${opening.person.firstName} ${opening.person.lastName}`.trim() || 'مشتری',
+    );
+    bucket.opening = bucket.opening.plus(opening.amount);
+  }
+
+  const positions: InvoicePartyPosition[] = [];
+  for (const bucket of buckets.values()) {
+    const net = round2(
+      bucket.opening.plus(bucket.sales).minus(bucket.credits).minus(bucket.paid),
+    );
+    if (net.equals(0)) continue;
+    const billed = round2(bucket.sales.plus(Prisma.Decimal.max(bucket.opening, 0)));
+    const offset = round2(billed.minus(net));
+    positions.push({
+      key: bucket.key,
+      partyKind: bucket.partyKind,
+      partyName: bucket.partyName,
+      billed,
+      offset: Prisma.Decimal.max(offset, 0),
+      net,
+    });
+  }
+  return positions;
+}
+
+/** فروش و برگشتیِ فاکتورهای صادرشده در بازه. وجه نقد را دوباره جمع نمی‌کند. */
+export async function invoiceSalesInPeriod(
+  prisma: PrismaService,
+  organizationId: string,
+  from: Date | null,
+  to: Date | null,
+) {
+  const empty = { sales: '0.00', credits: '0.00', net: '0.00' };
+  if (!(await internalBooksEnabled(prisma, organizationId))) return empty;
+
+  const invoices = await prisma.invoice.findMany({
+    where: { organizationId, status: { in: [...OPEN_INVOICE_STATUSES] } },
+    select: {
+      kind: true,
+      discountAmount: true,
+      taxPercent: true,
+      issuedAt: true,
+      createdAt: true,
+      lineItems: { select: { quantity: true, unitPrice: true } },
+    },
+  });
+
+  let sales = zero();
+  let credits = zero();
+  for (const invoice of invoices) {
+    const when = invoice.issuedAt ?? invoice.createdAt;
+    if (from && when < from) continue;
+    if (to && when > to) continue;
+    const payable = signedInvoicePayable(invoice);
+    if (payable.greaterThan(0)) sales = sales.plus(payable);
+    else if (payable.lessThan(0)) credits = credits.plus(payable.abs());
+  }
+  return {
+    sales: round2(sales).toFixed(2),
+    credits: round2(credits).toFixed(2),
+    net: round2(sales.minus(credits)).toFixed(2),
+  };
+}

apps/api/src/treasury/treasury-ops.service.ts

@@ -5,6 +5,7 @@ import ExcelJS from 'exceljs';
 import type { TreasuryPartyBalanceDto } from '@mento/shared';
 import { PrismaService } from '../prisma/prisma.service';
 import type { Actor } from '../common/record-scope';
+import { invoiceSalesInPeriod } from './invoice-ledger';
 
 function dec(value: Prisma.Decimal | number | string | null | undefined) {
   return new Prisma.Decimal(value ?? 0);
@@ -36,9 +37,15 @@ export class TreasuryOpsService {
   async listPayroll(actor: Actor) {
     const rows = await this.prisma.financialPayroll.findMany({
       where: { organizationId: actor.organizationId },
-      include: { movements: true },
+      include: {
+        movements: {
+          where: { voidedAt: null },
+          include: { account: { select: { name: true } } },
+          orderBy: { occurredAt: 'desc' },
+        },
+      },
       orderBy: { dueDate: 'desc' },
-      take: 100,
+      take: 500,
     });
     const users = await this.prisma.user.findMany({
       where: { id: { in: rows.map((row) => row.userId) } },
@@ -88,7 +95,13 @@ export class TreasuryOpsService {
         notes: input.notes?.trim() || null,
         createdById: actor.userId,
       },
-      include: { movements: true },
+      include: {
+        movements: {
+          where: { voidedAt: null },
+          include: { account: { select: { name: true } } },
+          orderBy: { occurredAt: 'desc' },
+        },
+      },
     });
     const user = await this.prisma.user.findUnique({ where: { id: row.userId }, select: { fullName: true } });
     return this.payrollDto(row, user?.fullName ?? '');
@@ -327,6 +340,8 @@ export class TreasuryOpsService {
     sheet.addRow(['شاخص', 'این دوره', 'دوره قبل']);
     const rows: Array<[string, string, string]> = [
       ['درآمد ثبت‌شده', data.current.bookedIncome, data.previous.bookedIncome],
+      ['فروش فاکتور', data.current.invoiceSales, data.previous.invoiceSales],
+      ['فاکتور برگشتی', data.current.invoiceCredits, data.previous.invoiceCredits],
       ['هزینه ثبت‌شده', data.current.bookedExpense, data.previous.bookedExpense],
       ['سود عملیاتی', data.current.operatingProfit, data.previous.operatingProfit],
       ['ورود وجه', data.current.cashIn, data.previous.cashIn],
@@ -411,10 +426,15 @@ export class TreasuryOpsService {
       amount: money(amount),
       share: bookedExpense.equals(0) ? '0' : amount.div(bookedExpense).mul(100).toFixed(1),
     }));
+    const invoiceSales = await invoiceSalesInPeriod(this.prisma, organizationId, from, to);
     return {
       bookedIncome: money(bookedIncome),
+      invoiceSales: invoiceSales.sales,
+      invoiceCredits: invoiceSales.credits,
       bookedExpense: money(bookedExpense),
-      operatingProfit: money(bookedIncome.minus(bookedExpense)),
+      operatingProfit: money(
+        bookedIncome.plus(invoiceSales.net).minus(bookedExpense),
+      ),
       cashIn: money(cashIn),
       cashOut: money(cashOut),
       cashNet: money(cashIn.minus(cashOut)),
@@ -480,7 +500,13 @@ export class TreasuryOpsService {
       payable: Prisma.Decimal;
       dueDate: Date;
       status: string;
-      movements: Array<{ amount: Prisma.Decimal; voidedAt: Date | null }>;
+      movements: Array<{
+        id: string;
+        amount: Prisma.Decimal;
+        voidedAt: Date | null;
+        occurredAt: Date;
+        account?: { name: string } | null;
+      }>;
     },
     fullName: string,
   ) {
@@ -500,6 +526,14 @@ export class TreasuryOpsService {
       remaining: money(left.isNegative() ? 0 : left),
       dueDate: row.dueDate.toISOString(),
       status: row.status,
+      payments: row.movements
+        .filter((item) => !item.voidedAt)
+        .map((item) => ({
+          id: item.id,
+          amount: money(item.amount),
+          occurredAt: item.occurredAt.toISOString(),
+          accountName: item.account?.name ?? '',
+        })),
     };
   }
 

apps/api/src/treasury/treasury.service.ts

@@ -25,6 +25,7 @@ import { PrismaService } from '../prisma/prisma.service';
 import { LocalFileStorage } from '../storage/local-file.storage';
 import { StorageQuotaService } from '../billing/storage-quota.service';
 import type { Actor } from '../common/record-scope';
+import { loadInvoicePartyPositions, invoiceSalesInPeriod } from './invoice-ledger';
 import { TreasuryReceivablesService } from './treasury-receivables.service';
 
 const INCOME_CATEGORIES = ['فروش خدمات', 'فروش کالا', 'سایر درآمدها'];
@@ -753,7 +754,34 @@ export class TreasuryService {
       current.remaining = current.remaining.plus(rawRemaining);
       buckets.set(key, current);
     }
+
+    const invoiceParties = await loadInvoicePartyPositions(this.prisma, actor.organizationId);
+    for (const party of invoiceParties) {
+      const onDebtorSide = party.net.greaterThan(0);
+      if (kind === 'income' && !onDebtorSide) continue;
+      if (kind === 'expense' && onDebtorSide) continue;
+      const remaining = party.net.abs();
+      const amount = onDebtorSide ? party.billed : Prisma.Decimal.max(party.billed, remaining);
+      const settled = Prisma.Decimal.max(amount.minus(remaining), 0);
+      const current = buckets.get(party.key) ?? {
+        key: party.key,
+        partyKind: party.partyKind,
+        partyName: party.partyName,
+        amount: new Prisma.Decimal(0),
+        settled: new Prisma.Decimal(0),
+        remaining: new Prisma.Decimal(0),
+      };
+      current.amount = current.amount.plus(amount);
+      current.settled = current.settled.plus(settled);
+      current.remaining = current.remaining.plus(remaining);
+      if (!current.partyName || current.partyName === 'بدون طرف حساب') {
+        current.partyName = party.partyName;
+      }
+      buckets.set(party.key, current);
+    }
+
     return [...buckets.values()]
+      .filter((row) => row.remaining.greaterThan(0))
       .sort((a, b) => b.remaining.comparedTo(a.remaining))
       .map((row) => ({
         key: row.key,
@@ -1092,6 +1120,17 @@ export class TreasuryService {
     }
     const bookedIncome = dec(income._sum.amount);
     const bookedExpense = dec(expense._sum.amount);
+    const invoiceSales = await invoiceSalesInPeriod(
+      this.prisma,
+      actor.organizationId,
+      from,
+      to,
+    );
+    const invoiceParties = await loadInvoicePartyPositions(this.prisma, actor.organizationId);
+    for (const party of invoiceParties) {
+      if (party.net.greaterThan(0)) receivables = receivables.plus(party.net);
+      else payables = payables.plus(party.net.abs());
+    }
     const totalBalance = accounts.reduce(
       (sum, account) => sum.plus(account.balance),
       new Prisma.Decimal(0),
@@ -1101,7 +1140,7 @@ export class TreasuryService {
       actualReceipts: money(dec(receipts._sum.amount)),
       bookedExpense: money(bookedExpense),
       actualPayments: money(dec(payments._sum.amount)),
-      operatingProfit: money(bookedIncome.minus(bookedExpense)),
+      operatingProfit: money(bookedIncome.plus(invoiceSales.net).minus(bookedExpense)),
       receivables: money(receivables),
       payables: money(payables),
       totalBalance: money(totalBalance),