arrr-erp/app/modules/accounting/automatic_voucher_service.py

from __future__ import annotations

import json
from datetime import datetime, timezone

from sqlalchemy import select

from app.modules.accounting.chart_models import AccountingChartLedger
from app.modules.accounting.chart_service import effective_role
from app.modules.accounting.voucher_engine_models import (
    AccountingVoucherDraft,
    AccountingVoucherItemLine,
    AccountingVoucherLine,
)


def _s(value):
    return str(value or "").strip()


def _utcnow():
    return datetime.now(timezone.utc)


def _ledger_candidates(db, *, tenant_id: int, client_id: int, tally_guid: str):
    rows = list(
        db.execute(
            select(AccountingChartLedger).where(
                AccountingChartLedger.tenant_id == int(tenant_id),
                AccountingChartLedger.client_id == int(client_id),
                AccountingChartLedger.tally_guid == _s(tally_guid),
            )
        ).scalars().all()
    )
    return rows


def _match_by_role(rows, roles, name_hint=""):
    roles = set(roles)
    hint = _s(name_hint).casefold()

    ranked = []
    for row in rows:
        role = effective_role(row)
        if role not in roles:
            continue
        score = 100
        if hint:
            name = row.name.casefold()
            if hint == name:
                score += 100
            elif hint in name or name in hint:
                score += 40
            for token in [t for t in hint.replace("-", " ").split() if len(t) >= 4]:
                if token in name:
                    score += 5
        ranked.append((score, row))

    ranked.sort(key=lambda pair: (-pair[0], pair[1].name))
    return ranked[0][1] if ranked else None


def _name_match(rows, text, allowed_roles=None):
    target = _s(text).casefold()
    if not target:
        return None

    ranked = []
    for row in rows:
        role = effective_role(row)
        if allowed_roles and role not in set(allowed_roles):
            continue
        name = row.name.casefold()
        score = 0
        if target == name:
            score = 300
        elif target in name or name in target:
            score = 180
        else:
            tokens = [t for t in target.replace("-", " ").replace(".", " ").split() if len(t) >= 4]
            score = sum(12 for token in tokens if token in name)
        if score:
            ranked.append((score, row))

    ranked.sort(key=lambda pair: (-pair[0], pair[1].name))
    return ranked[0][1] if ranked else None


def _append_line(draft, line_no, ledger, side, amount, note=""):
    if amount <= 0 or ledger is None:
        return line_no
    draft.lines.append(
        AccountingVoucherLine(
            line_no=line_no,
            ledger_name=ledger.name,
            ledger_role_code=effective_role(ledger),
            dr_cr=side,
            amount=round(float(amount), 2),
            line_note=note,
        )
    )
    return line_no + 1


def _audit_area(voucher_type, roles):
    areas = []
    if roles & {"SALES", "DIRECT_INCOME", "OTHER_INCOME"}:
        areas.append("Revenue & Other Income")
    if roles & {"PURCHASE", "DIRECT_EXPENSE", "INDIRECT_EXPENSE", "SUPPLIER"}:
        areas.append("Purchases & Expenses")
    if roles & {"BANK", "CASH"}:
        areas.append("Cash & Bank")
    if roles & {"GST_INPUT", "GST_OUTPUT", "TAX_OTHER"}:
        areas.append("GST & Taxes")
    if roles & {"CUSTOMER"}:
        areas.append("Trade Receivables")
    if not areas:
        areas.append("General Ledger")
    return " · ".join(dict.fromkeys(areas))


def create_bank_draft(
    db,
    *,
    tenant_id: int,
    client_id: int,
    tally_guid: str,
    company_name: str,
    source_row: dict,
    bank_ledger_name: str,
    user_id: int,
):
    rows = _ledger_candidates(
        db,
        tenant_id=tenant_id,
        client_id=client_id,
        tally_guid=tally_guid,
    )

    bank = _name_match(rows, bank_ledger_name, {"BANK", "CASH"})
    if bank is None:
        raise ValueError(
            f"Bank/Cash ledger '{bank_ledger_name}' was not found in the client's Chart of Accounts."
        )

    direction = _s(source_row.get("direction")).upper()
    amount = round(abs(float(source_row.get("amount") or 0)), 2)
    party_hint = source_row.get("party") or source_row.get("narration") or ""
    category = _s(source_row.get("category")).lower()
    narration = _s(source_row.get("narration"))

    contra_hint = _s(source_row.get("contra_hint"))
    counter = None
    voucher_type = ""

    if contra_hint:
        counter = _name_match(rows, party_hint, {"BANK", "CASH"})
        if counter:
            voucher_type = "Contra"

    if not counter:
        if direction == "DEBIT":
            voucher_type = "Payment"
            role_order = (
                {"SUPPLIER"},
                {"DIRECT_EXPENSE", "INDIRECT_EXPENSE"},
                {"FIXED_ASSET", "CURRENT_ASSET"},
                {"LOAN"},
                {"CAPITAL"},
            )
        else:
            voucher_type = "Receipt"
            role_order = (
                {"CUSTOMER"},
                {"DIRECT_INCOME", "OTHER_INCOME", "SALES"},
                {"LOAN"},
                {"CAPITAL"},
            )

        for roles in role_order:
            counter = _name_match(rows, party_hint, roles)
            if counter:
                break

    if not counter and category:
        if direction == "DEBIT":
            counter = _name_match(rows, category, {"DIRECT_EXPENSE", "INDIRECT_EXPENSE", "PURCHASE"})
        else:
            counter = _name_match(rows, category, {"DIRECT_INCOME", "OTHER_INCOME", "SALES"})

    if not counter:
        raise ValueError(
            "Counter-ledger could not be resolved confidently from the bank transaction. "
            "Review the Chart of Accounts / historical learning before auto-creating this voucher."
        )

    draft = AccountingVoucherDraft(
        tenant_id=int(tenant_id),
        client_id=int(client_id),
        tally_guid=tally_guid,
        company_name=company_name,
        voucher_type=voucher_type,
        business_nature=voucher_type.upper(),
        voucher_date=source_row.get("date") or datetime.now().date().isoformat(),
        reference=source_row.get("reference") or "",
        narration=narration,
        source_type="bank",
        source_record_type=source_row.get("source_table") or "bank",
        source_record_id=source_row.get("source_id") or "",
        source_evidence_json=json.dumps(source_row, ensure_ascii=False, default=str),
        total_debit=amount,
        total_credit=amount,
        status="draft",
        created_by_user_id=int(user_id),
        updated_at_utc=_utcnow(),
    )

    if voucher_type == "Contra":
        if direction == "DEBIT":
            _append_line(draft, 1, counter, "DR", amount, "Matched own-bank transfer")
            _append_line(draft, 2, bank, "CR", amount, narration)
        else:
            _append_line(draft, 1, bank, "DR", amount, narration)
            _append_line(draft, 2, counter, "CR", amount, "Matched own-bank transfer")
    elif voucher_type == "Payment":
        _append_line(draft, 1, counter, "DR", amount, narration)
        _append_line(draft, 2, bank, "CR", amount, narration)
    else:
        _append_line(draft, 1, bank, "DR", amount, narration)
        _append_line(draft, 2, counter, "CR", amount, narration)

    roles = {line.ledger_role_code for line in draft.lines}
    draft.audit_area = _audit_area(voucher_type, roles)

    db.add(draft)
    db.commit()
    db.refresh(draft)
    return draft


def create_eway_invoice_draft(
    db,
    *,
    tenant_id: int,
    client_id: int,
    tally_guid: str,
    company_name: str,
    invoice: dict,
    user_id: int,
):
    rows = _ledger_candidates(
        db,
        tenant_id=tenant_id,
        client_id=client_id,
        tally_guid=tally_guid,
    )

    direction = _s(invoice.get("direction")).upper()
    if direction not in {"PURCHASE", "SALES"}:
        raise ValueError("E-Way Bill direction could not be identified as Purchase or Sales.")

    party_name = invoice.get("party_name") or ""
    if direction == "PURCHASE":
        party = _name_match(rows, party_name, {"SUPPLIER"})
        main = _match_by_role(rows, {"PURCHASE"})
        input_cgst = _name_match(rows, "input cgst", {"GST_INPUT"})
        input_sgst = _name_match(rows, "input sgst", {"GST_INPUT"})
        input_igst = _name_match(rows, "input igst", {"GST_INPUT"})
        cess_ledger = _name_match(rows, "input cess", {"GST_INPUT", "TAX_OTHER"})
        voucher_type = "Purchase"
        item_side = "DR"
        party_side = "CR"
    else:
        party = _name_match(rows, party_name, {"CUSTOMER"})
        main = _match_by_role(rows, {"SALES"})
        input_cgst = _name_match(rows, "output cgst", {"GST_OUTPUT"})
        input_sgst = _name_match(rows, "output sgst", {"GST_OUTPUT"})
        input_igst = _name_match(rows, "output igst", {"GST_OUTPUT"})
        cess_ledger = _name_match(rows, "output cess", {"GST_OUTPUT", "TAX_OTHER"})
        voucher_type = "Sales"
        item_side = "CR"
        party_side = "DR"

    if party is None:
        raise ValueError(
            f"{'Supplier' if direction == 'PURCHASE' else 'Customer'} ledger for "
            f"'{party_name}' could not be resolved confidently."
        )
    if main is None:
        raise ValueError(
            f"No {'Purchase' if direction == 'PURCHASE' else 'Sales'} ledger is classified "
            "in the client's Chart of Accounts."
        )

    taxable = round(float(invoice.get("taxable_value") or 0), 2)
    cgst = round(float(invoice.get("cgst") or 0), 2)
    sgst = round(float(invoice.get("sgst") or 0), 2)
    igst = round(float(invoice.get("igst") or 0), 2)
    cess = round(float(invoice.get("cess") or 0), 2)
    gross = round(taxable + cgst + sgst + igst + cess, 2)

    draft = AccountingVoucherDraft(
        tenant_id=int(tenant_id),
        client_id=int(client_id),
        tally_guid=tally_guid,
        company_name=company_name,
        voucher_type=voucher_type,
        business_nature=direction,
        voucher_date=invoice.get("invoice_date") or datetime.now().date().isoformat(),
        reference=invoice.get("invoice_no") or invoice.get("eway_bill_no") or "",
        narration=(
            f"E-Way Bill {invoice.get('eway_bill_no') or '-'}"
            f" · {party_name}"
        ),
        source_type="ewaybill",
        source_record_type=invoice.get("source_table") or "ewaybill",
        source_record_id=",".join([x for x in invoice.get("source_ids", []) if x])[:120],
        source_evidence_json=json.dumps(invoice, ensure_ascii=False, default=str),
        total_debit=gross,
        total_credit=gross,
        status="draft",
        created_by_user_id=int(user_id),
        updated_at_utc=_utcnow(),
    )

    line_no = 1
    # Accounting lines remain required for semantic/audit classification.
    if direction == "PURCHASE":
        line_no = _append_line(draft, line_no, main, "DR", taxable, "Stock item taxable value")
        line_no = _append_line(draft, line_no, input_cgst, "DR", cgst, "Input CGST")
        line_no = _append_line(draft, line_no, input_sgst, "DR", sgst, "Input SGST")
        line_no = _append_line(draft, line_no, input_igst, "DR", igst, "Input IGST")
        line_no = _append_line(draft, line_no, cess_ledger, "DR", cess, "Input Cess")
        _append_line(draft, line_no, party, "CR", gross, party_name)
    else:
        line_no = _append_line(draft, line_no, party, "DR", gross, party_name)
        line_no = _append_line(draft, line_no, main, "CR", taxable, "Stock item taxable value")
        line_no = _append_line(draft, line_no, input_cgst, "CR", cgst, "Output CGST")
        line_no = _append_line(draft, line_no, input_sgst, "CR", sgst, "Output SGST")
        line_no = _append_line(draft, line_no, input_igst, "CR", igst, "Output IGST")
        _append_line(draft, line_no, cess_ledger, "CR", cess, "Output Cess")

    for index, item in enumerate(invoice.get("items") or [], 1):
        item_amount = round(float(item.get("taxable_value") or 0), 2)
        qty = float(item.get("quantity") or 0)
        rate = float(item.get("rate") or 0)
        if not rate and qty:
            rate = item_amount / qty

        draft.items.append(
            AccountingVoucherItemLine(
                line_no=index,
                stock_item_name=_s(item.get("item_name")),
                hsn_sac=_s(item.get("hsn")),
                quantity=qty,
                unit=_s(item.get("unit")),
                rate=round(rate, 4),
                amount=item_amount,
                dr_cr=item_side,
                accounting_ledger_name=main.name,
                godown_name="",
                source_item_json=json.dumps(item, ensure_ascii=False, default=str),
            )
        )

    roles = {line.ledger_role_code for line in draft.lines}
    draft.audit_area = _audit_area(voucher_type, roles)
    draft.audit_flags_json = json.dumps(
        ["stock-item-wise", "eway-bill-source", "external-evidence"],
        separators=(",", ":"),
    )

    db.add(draft)
    db.commit()
    db.refresh(draft)
    return draft