rckrdmrd
4b6240311d
Financial Schema (50-57): - 50-financial-schema.sql: Schema + 10 ENUMs - 51-financial-accounts.sql: account_types, accounts, account_mappings - 52-financial-journals.sql: fiscal_years, fiscal_periods, journals - 53-financial-entries.sql: journal_entries, journal_entry_lines - 54-financial-invoices.sql: invoices, invoice_lines - 55-financial-payments.sql: payments, payment_invoice_allocations - 56-financial-taxes.sql: taxes, tax_groups - 57-financial-bank-reconciliation.sql: bank_statements, bank_statement_lines, rules Purchases Matching (46): - 46-purchases-matching.sql: purchase_order_matching, purchase_matching_lines, matching_exceptions Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
163 lines
6.7 KiB
SQL
163 lines
6.7 KiB
SQL
-- =============================================================
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-- ARCHIVO: 52-financial-journals.sql
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-- DESCRIPCION: Diarios contables y periodos fiscales
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-- VERSION: 1.0.0
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-- PROYECTO: ERP-Core V2
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-- FECHA: 2026-01-20
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-- DEPENDE DE: 50-financial-schema.sql, 51-financial-accounts.sql
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-- =============================================================
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-- =====================
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-- TABLA: fiscal_years
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-- Anos fiscales
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-- =====================
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CREATE TABLE IF NOT EXISTS financial.fiscal_years (
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id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
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-- Multi-tenant
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tenant_id UUID NOT NULL REFERENCES auth.tenants(id) ON DELETE CASCADE,
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company_id UUID,
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-- Identificacion
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name VARCHAR(100) NOT NULL, -- Ej: "Ejercicio 2026"
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code VARCHAR(20) NOT NULL, -- Ej: "FY2026"
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-- Periodo
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date_from DATE NOT NULL,
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date_to DATE NOT NULL,
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-- Estado
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status financial.period_status_enum DEFAULT 'open',
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-- Audit columns
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created_at TIMESTAMPTZ DEFAULT CURRENT_TIMESTAMP,
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created_by UUID REFERENCES auth.users(id),
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updated_at TIMESTAMPTZ DEFAULT CURRENT_TIMESTAMP,
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updated_by UUID REFERENCES auth.users(id),
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-- Validaciones
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CONSTRAINT chk_fiscal_years_dates CHECK (date_to > date_from),
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UNIQUE(tenant_id, code)
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);
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-- Indices para fiscal_years
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CREATE INDEX IF NOT EXISTS idx_financial_fiscal_years_tenant ON financial.fiscal_years(tenant_id);
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CREATE INDEX IF NOT EXISTS idx_financial_fiscal_years_code ON financial.fiscal_years(code);
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CREATE INDEX IF NOT EXISTS idx_financial_fiscal_years_status ON financial.fiscal_years(status);
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CREATE INDEX IF NOT EXISTS idx_financial_fiscal_years_dates ON financial.fiscal_years(date_from, date_to);
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-- =====================
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-- TABLA: fiscal_periods
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-- Periodos fiscales (meses o trimestres dentro de un ano fiscal)
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-- =====================
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CREATE TABLE IF NOT EXISTS financial.fiscal_periods (
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id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
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-- Multi-tenant
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tenant_id UUID NOT NULL REFERENCES auth.tenants(id) ON DELETE CASCADE,
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-- Relacion con ano fiscal
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fiscal_year_id UUID NOT NULL REFERENCES financial.fiscal_years(id) ON DELETE CASCADE,
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-- Identificacion
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code VARCHAR(20) NOT NULL, -- Ej: "2026-01", "Q1-2026"
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name VARCHAR(100) NOT NULL, -- Ej: "Enero 2026", "Primer Trimestre 2026"
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-- Periodo
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date_from DATE NOT NULL,
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date_to DATE NOT NULL,
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-- Estado
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status financial.period_status_enum DEFAULT 'open',
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-- Cierre
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closed_at TIMESTAMPTZ,
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closed_by UUID REFERENCES auth.users(id),
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-- Audit columns
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created_at TIMESTAMPTZ DEFAULT CURRENT_TIMESTAMP,
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created_by UUID REFERENCES auth.users(id),
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updated_at TIMESTAMPTZ DEFAULT CURRENT_TIMESTAMP,
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updated_by UUID REFERENCES auth.users(id),
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-- Validaciones
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CONSTRAINT chk_fiscal_periods_dates CHECK (date_to >= date_from),
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UNIQUE(tenant_id, fiscal_year_id, code)
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);
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-- Indices para fiscal_periods
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CREATE INDEX IF NOT EXISTS idx_financial_fiscal_periods_tenant ON financial.fiscal_periods(tenant_id);
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CREATE INDEX IF NOT EXISTS idx_financial_fiscal_periods_year ON financial.fiscal_periods(fiscal_year_id);
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CREATE INDEX IF NOT EXISTS idx_financial_fiscal_periods_code ON financial.fiscal_periods(code);
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CREATE INDEX IF NOT EXISTS idx_financial_fiscal_periods_status ON financial.fiscal_periods(status);
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CREATE INDEX IF NOT EXISTS idx_financial_fiscal_periods_dates ON financial.fiscal_periods(date_from, date_to);
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CREATE INDEX IF NOT EXISTS idx_financial_fiscal_periods_open ON financial.fiscal_periods(tenant_id, status) WHERE status = 'open';
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-- =====================
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-- TABLA: journals
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-- Diarios contables (ventas, compras, caja, banco, general)
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-- =====================
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CREATE TABLE IF NOT EXISTS financial.journals (
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id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
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-- Multi-tenant
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tenant_id UUID NOT NULL REFERENCES auth.tenants(id) ON DELETE CASCADE,
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company_id UUID,
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-- Identificacion
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name VARCHAR(255) NOT NULL,
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code VARCHAR(20) NOT NULL,
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-- Tipo de diario
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journal_type financial.journal_type_enum NOT NULL,
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-- Cuenta por defecto (para asientos automaticos)
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default_account_id UUID REFERENCES financial.accounts(id) ON DELETE SET NULL,
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-- Secuencia para numeracion
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sequence_id UUID, -- FK a sistema de secuencias si existe
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-- Moneda preferida
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currency_id UUID,
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-- Estado
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active BOOLEAN DEFAULT TRUE,
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-- Audit columns con soft delete
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created_at TIMESTAMPTZ DEFAULT CURRENT_TIMESTAMP,
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created_by UUID REFERENCES auth.users(id),
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updated_at TIMESTAMPTZ DEFAULT CURRENT_TIMESTAMP,
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updated_by UUID REFERENCES auth.users(id),
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deleted_at TIMESTAMPTZ,
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-- Unicidad por tenant
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UNIQUE(tenant_id, code)
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);
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-- Indices para journals
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CREATE INDEX IF NOT EXISTS idx_financial_journals_tenant ON financial.journals(tenant_id);
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CREATE INDEX IF NOT EXISTS idx_financial_journals_company ON financial.journals(company_id);
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CREATE INDEX IF NOT EXISTS idx_financial_journals_code ON financial.journals(code);
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CREATE INDEX IF NOT EXISTS idx_financial_journals_type ON financial.journals(journal_type);
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CREATE INDEX IF NOT EXISTS idx_financial_journals_default_account ON financial.journals(default_account_id);
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CREATE INDEX IF NOT EXISTS idx_financial_journals_active ON financial.journals(tenant_id) WHERE active = TRUE AND deleted_at IS NULL;
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CREATE INDEX IF NOT EXISTS idx_financial_journals_by_type_active ON financial.journals(tenant_id, journal_type) WHERE active = TRUE AND deleted_at IS NULL;
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-- =====================
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-- COMENTARIOS
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-- =====================
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COMMENT ON TABLE financial.fiscal_years IS 'Anos fiscales para organizacion contable';
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COMMENT ON COLUMN financial.fiscal_years.code IS 'Codigo unico del ano fiscal (ej: FY2026)';
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COMMENT ON COLUMN financial.fiscal_years.status IS 'Estado: open (permite movimientos), closed (no permite movimientos)';
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COMMENT ON TABLE financial.fiscal_periods IS 'Periodos fiscales (meses o trimestres) dentro de un ano fiscal';
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COMMENT ON COLUMN financial.fiscal_periods.code IS 'Codigo del periodo (ej: 2026-01, Q1-2026)';
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COMMENT ON COLUMN financial.fiscal_periods.closed_at IS 'Fecha y hora de cierre del periodo';
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COMMENT ON COLUMN financial.fiscal_periods.closed_by IS 'Usuario que cerro el periodo';
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COMMENT ON TABLE financial.journals IS 'Diarios contables para agrupar asientos por tipo de operacion';
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COMMENT ON COLUMN financial.journals.code IS 'Codigo unico del diario (ej: VTAS, COMP, CAJA, BCO)';
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COMMENT ON COLUMN financial.journals.journal_type IS 'Tipo: sale (ventas), purchase (compras), cash (caja), bank (banco), general';
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COMMENT ON COLUMN financial.journals.default_account_id IS 'Cuenta por defecto para asientos automaticos';
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COMMENT ON COLUMN financial.journals.sequence_id IS 'Referencia a secuencia para numeracion automatica';
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