Public/Add-LedgerAccrual.ps1
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<# .SYNOPSIS Creates an accrual with automatic reversal in the next period. .DESCRIPTION Creates two coupled verifications: one that moves an expense or revenue to a balance sheet account (accrual), and a reversal that undoes it at a specified future date. This implements the matching principle by recognising costs and revenues in the correct period. Both verifications reference each other in their descriptions. The reversal is always the mirror image of the accrual (same accounts, opposite amounts). .PARAMETER JournalPath Path to the journal (.ledger directory). .PARAMETER FiscalYear Fiscal year for the accrual verification (format: yyyy-MM_yyyy-MM). .PARAMETER Date Date for the accrual verification. .PARAMETER Description Description for both verifications. The function appends cross-reference text. .PARAMETER ExpenseAccount The expense (or revenue) account to relieve in the accrual period. .PARAMETER AccrualAccount The balance sheet account that holds the accrual (e.g., 1730 or 2990). .PARAMETER Amount The amount to accrue. Always positive — the function determines debit/credit direction. .PARAMETER ReversalFiscalYear Fiscal year for the reversal verification. Must already exist. .PARAMETER ReversalDate Date for the reversal verification. .EXAMPLE Add-LedgerAccrual -JournalPath .\mycompany.ledger -FiscalYear '2024-01_2024-12' ` -Date '2024-12-31' -Description 'Förutbetald försäkring Q1 2025' ` -ExpenseAccount '6310' -AccrualAccount '1730' -Amount 12000 ` -ReversalFiscalYear '2025-01_2025-12' -ReversalDate '2025-01-01' Creates an accrual on 2024-12-31 (debit 1730, credit 6310) and a reversal on 2025-01-01 (debit 6310, credit 1730). .EXAMPLE Add-LedgerAccrual -JournalPath .\ab.ledger -FiscalYear '2024-01_2024-12' ` -Date '2024-12-31' -Description 'Förutbetald hyra jan' ` -ExpenseAccount '5010' -AccrualAccount '1710' -Amount 8000 ` -ReversalFiscalYear '2025-01_2025-12' -ReversalDate '2025-01-01' Accrues a prepaid rent expense of 8000 kr at year-end with automatic reversal in January. #> function Add-LedgerAccrual { [CmdletBinding(SupportsShouldProcess)] param ( [Parameter()] [string]$JournalPath, [Parameter(ValueFromPipelineByPropertyName)] [Alias('Name')] [string]$FiscalYear, [Parameter(Mandatory)] [datetime]$Date, [Parameter(Mandatory)] [string]$Description, [Parameter(Mandatory)] [string]$ExpenseAccount, [Parameter(Mandatory)] [string]$AccrualAccount, [Parameter(Mandatory)] [decimal]$Amount, [Parameter(Mandatory)] [string]$ReversalFiscalYear, [Parameter(Mandatory)] [datetime]$ReversalDate ) process { $JournalPath = Resolve-LedgerJournalPath -JournalPath $JournalPath -SchemaCheck Write $journalLock = $null try { $journalLock = Enter-LedgerJournalLock -JournalPath $JournalPath Assert-LedgerJournalSchema -Path $JournalPath -Write $FiscalYear = Resolve-LedgerFiscalYear -FiscalYear $FiscalYear -JournalPath $JournalPath if ($Amount -le 0) { throw "Amount must be positive. Got: $Amount" } # Verify reversal fiscal year exists $reversalYearDir = Join-Path $JournalPath $ReversalFiscalYear if (-not (Test-Path $reversalYearDir)) { throw "Reversal fiscal year '$ReversalFiscalYear' does not exist. Create it first with New-LedgerFiscalYear." } if (-not $PSCmdlet.ShouldProcess("$FiscalYear -> $ReversalFiscalYear", "Add accrual of $Amount with reversal")) { return } # Create accrual: debit balance sheet account, credit expense account Add-LedgerEntry -JournalPath $JournalPath -FiscalYear $FiscalYear ` -Date $Date -Description "$Description (periodisering)" -Rows @( @{ Account = $AccrualAccount; Amount = $Amount } @{ Account = $ExpenseAccount; Amount = -$Amount } ) # Create reversal: debit expense account, credit balance sheet account Add-LedgerEntry -JournalPath $JournalPath -FiscalYear $ReversalFiscalYear ` -Date $ReversalDate -Description "$Description (återföring)" -Rows @( @{ Account = $ExpenseAccount; Amount = $Amount } @{ Account = $AccrualAccount; Amount = -$Amount } ) [PSCustomObject]@{ AccrualDate = $Date AccrualFiscalYear = $FiscalYear ReversalDate = $ReversalDate ReversalFiscalYear = $ReversalFiscalYear ExpenseAccount = $ExpenseAccount AccrualAccount = $AccrualAccount Amount = $Amount Description = $Description } } finally { Exit-LedgerJournalLock -Lock $journalLock } } } |