reports: huvudbok and verifikationslista; fiscal_year.reopen

report.general_ledger lists every account with activity or IB, its
postings in date order with a running saldo, and Omslutning/Utgående
saldo; accounts?/from?/to? narrow it. report.voucher_list lists the
year's vouchers with rows and totals, with an optional series filter.

fiscal_year.reopen undoes a close (owner-only, confirm:true, audited) so
the Räkenskapsår screen can toggle the status.

3 files changed, 315 insertions, 2 deletions

diff --git a/src/commands.c b/src/commands.c
index 64212f7..1034b31 100644
--- a/src/commands.c
+++ b/src/commands.c
@@ -1842,6 +1842,41 @@ static yyjson_mut_val *h_fiscal_year_close(struct req *r)
     return yyjson_mut_obj(r->rdoc);
 }
 
+static yyjson_mut_val *h_fiscal_year_reopen(struct req *r)
+{
+    int64_t id = 0;
+    int confirm = 0;
+    arg_int(r->args, "id", &id);
+    arg_bool(r->args, "confirm", &confirm);
+    if (id <= 0 || !confirm)
+        return fail(r, "INVALID_ARGS", "id and confirm:true are required");
+    if (r->dry_run) {
+        yyjson_mut_val *o = yyjson_mut_obj(r->rdoc);
+        yyjson_mut_obj_add_bool(r->rdoc, o, "dry_run", true);
+        return o;
+    }
+    sqlite3_stmt *st = NULL;
+    if (sqlite3_prepare_v2(
+            r->db,
+            "UPDATE fiscal_years SET status='open', closed_at=NULL,"
+            " closed_by=NULL WHERE org_id=?1 AND id=?2 AND status='closed'",
+            -1, &st, NULL) != SQLITE_OK)
+        return fail(r, "INTERNAL", "database error");
+    sqlite3_bind_int64(st, 1, r->org_id);
+    sqlite3_bind_int64(st, 2, id);
+    int rc = sqlite3_step(st);
+    sqlite3_finalize(st);
+    if (rc != SQLITE_DONE)
+        return fail(r, "INTERNAL", sqlite3_errmsg(r->db));
+    if (sqlite3_changes(r->db) == 0)
+        return fail(r, "NOT_FOUND", "closed fiscal year not found");
+    char *reqjson = audit_args_json(r->args);
+    audit_append(r->db, r->org_id, r->sess->user_id, r->sess->token_id,
+                 "fiscal_year.reopen", reqjson, "OK", NULL);
+    free(reqjson);
+    return yyjson_mut_obj(r->rdoc);
+}
+
 static yyjson_mut_val *h_period_lock(struct req *r)
 {
     int64_t fy = 0;
@@ -3529,6 +3564,42 @@ static yyjson_mut_val *h_report_vat(struct req *r)
     return res;
 }
 
+static yyjson_mut_val *h_report_general_ledger(struct req *r)
+{
+    int64_t fy = 0;
+    if (req_fy(r, &fy) != 0)
+        return NULL;
+    yyjson_val *accounts = yyjson_obj_get(r->args, "accounts");
+    if (accounts && !yyjson_is_arr(accounts))
+        return fail(r, "INVALID_ARGS", "accounts must be an array of strings");
+    char *err = NULL;
+    yyjson_mut_val *res = report_general_ledger(
+        r->rdoc, r->db, r->org_id, fy, arg_str(r->args, "from"),
+        arg_str(r->args, "to"), accounts, &err);
+    if (!res) {
+        yyjson_mut_val *e = fail(r, "INTERNAL", err ? err : "report failed");
+        free(err);
+        return e;
+    }
+    return res;
+}
+
+static yyjson_mut_val *h_report_voucher_list(struct req *r)
+{
+    int64_t fy = 0;
+    if (req_fy(r, &fy) != 0)
+        return NULL;
+    char *err = NULL;
+    yyjson_mut_val *res = report_voucher_list(
+        r->rdoc, r->db, r->org_id, fy, arg_str(r->args, "series"), &err);
+    if (!res) {
+        yyjson_mut_val *e = fail(r, "INTERNAL", err ? err : "report failed");
+        free(err);
+        return e;
+    }
+    return res;
+}
+
 static unsigned char *read_file(const char *path, size_t *out_len)
 {
     FILE *f = fopen(path, "rb");
@@ -3723,8 +3794,10 @@ const struct command g_commands[] = {
       h_fiscal_year_get },
     { "fiscal_year.open", "Open a new fiscal year", PERM_OWNER, 1, 1, 1,
       h_fiscal_year_open },
-    { "fiscal_year.close", "Close a fiscal year (irreversible)", PERM_OWNER, 1,
-      1, 0, h_fiscal_year_close },
+    { "fiscal_year.close", "Close a fiscal year", PERM_OWNER, 1, 1, 0,
+      h_fiscal_year_close },
+    { "fiscal_year.reopen", "Reopen a closed fiscal year", PERM_OWNER, 1, 1, 1,
+      h_fiscal_year_reopen },
     { "period.lock", "Lock a period through a date", PERM_OWNER, 1, 1, 1,
       h_period_lock },
     { "period.unlock", "Remove a period lock", PERM_OWNER, 1, 1, 1,
@@ -3764,6 +3837,10 @@ const struct command g_commands[] = {
       h_report_balance_sheet },
     { "report.vat", "Momsdeklaration ruta för ruta", PERM_READ, 1, 0, 0,
       h_report_vat },
+    { "report.general_ledger", "Huvudbok", PERM_READ, 1, 0, 0,
+      h_report_general_ledger },
+    { "report.voucher_list", "Verifikationslista", PERM_READ, 1, 0, 0,
+      h_report_voucher_list },
     { "sie.export", "Export SIE 4 (PC8)", PERM_READ, 1, 0, 0, h_sie_export },
     { "sie.import", "Import SIE 4 into an empty fiscal year", PERM_WRITE, 1, 1,
       1, h_sie_import },
diff --git a/src/reports.c b/src/reports.c
index ee2bbe1..11c65f2 100644
--- a/src/reports.c
+++ b/src/reports.c
@@ -471,3 +471,232 @@ yyjson_mut_val *report_vat(yyjson_mut_doc *doc, sqlite3 *db, int64_t org_id,
                               " before filing");
     return res;
 }
+
+/* ---------------- huvudbok (general ledger) ---------------- */
+
+static int str_in_arr(yyjson_val *arr, const char *s)
+{
+    if (!arr)
+        return 1;
+    size_t n = yyjson_arr_size(arr);
+    for (size_t i = 0; i < n; i++) {
+        yyjson_val *v = yyjson_arr_get(arr, i);
+        if (v && yyjson_is_str(v) && strcmp(yyjson_get_str(v), s) == 0)
+            return 1;
+    }
+    return 0;
+}
+
+static yyjson_mut_val *last_voucher_json(yyjson_mut_doc *doc, sqlite3 *db,
+                                         int64_t org_id, int64_t fy_id)
+{
+    sqlite3_stmt *st = NULL;
+    if (sqlite3_prepare_v2(
+            db,
+            "SELECT series,number FROM vouchers"
+            " WHERE org_id=?1 AND fiscal_year_id=?2"
+            " ORDER BY series DESC, number DESC LIMIT 1",
+            -1, &st, NULL) != SQLITE_OK)
+        return NULL;
+    sqlite3_bind_int64(st, 1, org_id);
+    sqlite3_bind_int64(st, 2, fy_id);
+    yyjson_mut_val *o = NULL;
+    if (sqlite3_step(st) == SQLITE_ROW) {
+        o = yyjson_mut_obj(doc);
+        yyjson_mut_obj_add_strcpy(doc, o, "series",
+                                  (const char *)sqlite3_column_text(st, 0));
+        yyjson_mut_obj_add_int(doc, o, "number", sqlite3_column_int64(st, 1));
+    }
+    sqlite3_finalize(st);
+    return o;
+}
+
+yyjson_mut_val *report_general_ledger(yyjson_mut_doc *doc, sqlite3 *db,
+                                      int64_t org_id, int64_t fy_id,
+                                      const char *from, const char *to,
+                                      yyjson_val *accounts, char **err)
+{
+    struct fy_info fy;
+    if (load_fy(db, org_id, fy_id, &fy, err) != 0)
+        return NULL;
+    if (!from)
+        from = fy.start;
+    if (!to)
+        to = fy.end;
+    yyjson_mut_val *bal =
+        balance_query(doc, db, org_id, fy.id, from, to, NULL, err);
+    if (!bal)
+        return NULL;
+    sqlite3_stmt *rs = NULL;
+    if (sqlite3_prepare_v2(
+            db,
+            "SELECT v.series,v.number,v.date,COALESCE(v.description,''),"
+            "r.debit_ore,r.credit_ore,COALESCE(r.description,'')"
+            " FROM voucher_rows r"
+            " JOIN vouchers v ON v.org_id=r.org_id AND v.id=r.voucher_id"
+            " JOIN accounts a ON a.org_id=r.org_id AND a.id=r.account_id"
+            " WHERE r.org_id=?1 AND a.number=?2 AND v.fiscal_year_id=?3"
+            " AND v.series <> 'IB' AND v.date BETWEEN ?4 AND ?5"
+            " ORDER BY v.date,v.series,v.number,r.id",
+            -1, &rs, NULL) != SQLITE_OK) {
+        set_err(err, "database error");
+        return NULL;
+    }
+    yyjson_mut_val *out = yyjson_mut_arr(doc);
+    size_t nbal = yyjson_mut_arr_size(bal);
+    for (size_t i = 0; i < nbal; i++) {
+        yyjson_mut_val *row = yyjson_mut_arr_get(bal, i);
+        const char *acc =
+            yyjson_mut_get_str(yyjson_mut_obj_get(row, "account"));
+        if (!acc || !*acc || !str_in_arr(accounts, acc))
+            continue;
+        int64_t ib = yyjson_mut_get_int(yyjson_mut_obj_get(row, "ib_ore"));
+        int64_t d = yyjson_mut_get_int(yyjson_mut_obj_get(row, "debit_ore"));
+        int64_t c = yyjson_mut_get_int(yyjson_mut_obj_get(row, "credit_ore"));
+        if (ib == 0 && d == 0 && c == 0)
+            continue;
+        const char *name =
+            yyjson_mut_get_str(yyjson_mut_obj_get(row, "name"));
+        yyjson_mut_val *ao = yyjson_mut_arr_add_obj(doc, out);
+        yyjson_mut_obj_add_strcpy(doc, ao, "account", acc);
+        yyjson_mut_obj_add_strcpy(doc, ao, "name", name ? name : "");
+        yyjson_mut_obj_add_int(doc, ao, "ib_ore", ib);
+        yyjson_mut_val *rows = yyjson_mut_arr(doc);
+        int64_t saldo = ib;
+        sqlite3_bind_int64(rs, 1, org_id);
+        sqlite3_bind_text(rs, 2, acc, -1, SQLITE_TRANSIENT);
+        sqlite3_bind_int64(rs, 3, fy.id);
+        sqlite3_bind_text(rs, 4, from, -1, SQLITE_TRANSIENT);
+        sqlite3_bind_text(rs, 5, to, -1, SQLITE_TRANSIENT);
+        while (sqlite3_step(rs) == SQLITE_ROW) {
+            int64_t rd = sqlite3_column_int64(rs, 4);
+            int64_t rc = sqlite3_column_int64(rs, 5);
+            saldo += rd - rc;
+            yyjson_mut_val *ro = yyjson_mut_arr_add_obj(doc, rows);
+            yyjson_mut_obj_add_strcpy(
+                doc, ro, "series",
+                (const char *)sqlite3_column_text(rs, 0));
+            yyjson_mut_obj_add_int(doc, ro, "number",
+                                   sqlite3_column_int64(rs, 1));
+            yyjson_mut_obj_add_strcpy(
+                doc, ro, "date",
+                (const char *)sqlite3_column_text(rs, 2));
+            yyjson_mut_obj_add_strcpy(
+                doc, ro, "description",
+                (const char *)sqlite3_column_text(rs, 3));
+            yyjson_mut_obj_add_int(doc, ro, "debit_ore", rd);
+            yyjson_mut_obj_add_int(doc, ro, "credit_ore", rc);
+            yyjson_mut_obj_add_strcpy(
+                doc, ro, "row_description",
+                (const char *)sqlite3_column_text(rs, 6));
+            yyjson_mut_obj_add_int(doc, ro, "saldo_ore", saldo);
+        }
+        sqlite3_reset(rs);
+        yyjson_mut_obj_add_val(doc, ao, "rows", rows);
+        yyjson_mut_obj_add_int(doc, ao, "debit_ore", d);
+        yyjson_mut_obj_add_int(doc, ao, "credit_ore", c);
+        yyjson_mut_obj_add_int(doc, ao, "ub_ore", ib + d - c);
+    }
+    sqlite3_finalize(rs);
+
+    yyjson_mut_val *o = yyjson_mut_obj(doc);
+    yyjson_mut_obj_add_val(doc, o, "fiscal_year", fy_json(doc, &fy));
+    yyjson_mut_obj_add_strcpy(doc, o, "from", from);
+    yyjson_mut_obj_add_strcpy(doc, o, "to", to);
+    yyjson_mut_val *lv = last_voucher_json(doc, db, org_id, fy_id);
+    if (lv)
+        yyjson_mut_obj_add_val(doc, o, "last_voucher", lv);
+    yyjson_mut_obj_add_val(doc, o, "accounts", out);
+    return o;
+}
+
+/* ---------------- verifikationslista (voucher list) ---------------- */
+
+yyjson_mut_val *report_voucher_list(yyjson_mut_doc *doc, sqlite3 *db,
+                                    int64_t org_id, int64_t fy_id,
+                                    const char *series, char **err)
+{
+    struct fy_info fy;
+    if (load_fy(db, org_id, fy_id, &fy, err) != 0)
+        return NULL;
+    char sql[256];
+    snprintf(sql, sizeof sql,
+             "SELECT id,series,number,date,COALESCE(description,'')"
+             " FROM vouchers WHERE org_id=?1 AND fiscal_year_id=?2%s"
+             " ORDER BY series,number",
+             series ? " AND series=?3" : "");
+    sqlite3_stmt *st = NULL;
+    if (sqlite3_prepare_v2(db, sql, -1, &st, NULL) != SQLITE_OK) {
+        set_err(err, "database error");
+        return NULL;
+    }
+    sqlite3_bind_int64(st, 1, org_id);
+    sqlite3_bind_int64(st, 2, fy.id);
+    if (series)
+        sqlite3_bind_text(st, 3, series, -1, SQLITE_TRANSIENT);
+    sqlite3_stmt *rs = NULL;
+    if (sqlite3_prepare_v2(
+            db,
+            "SELECT a.number,a.name,r.debit_ore,r.credit_ore,"
+            "COALESCE(r.description,'') FROM voucher_rows r"
+            " JOIN accounts a ON a.org_id=r.org_id AND a.id=r.account_id"
+            " WHERE r.org_id=?1 AND r.voucher_id=?2 ORDER BY r.id",
+            -1, &rs, NULL) != SQLITE_OK) {
+        sqlite3_finalize(st);
+        set_err(err, "database error");
+        return NULL;
+    }
+    yyjson_mut_val *vouchers = yyjson_mut_arr(doc);
+    int64_t t_debit = 0, t_credit = 0;
+    while (sqlite3_step(st) == SQLITE_ROW) {
+        int64_t vid = sqlite3_column_int64(st, 0);
+        yyjson_mut_val *vo = yyjson_mut_arr_add_obj(doc, vouchers);
+        yyjson_mut_obj_add_int(doc, vo, "id", vid);
+        yyjson_mut_obj_add_strcpy(doc, vo, "series",
+                                  (const char *)sqlite3_column_text(st, 1));
+        yyjson_mut_obj_add_int(doc, vo, "number", sqlite3_column_int64(st, 2));
+        yyjson_mut_obj_add_strcpy(doc, vo, "date",
+                                  (const char *)sqlite3_column_text(st, 3));
+        yyjson_mut_obj_add_strcpy(doc, vo, "description",
+                                  (const char *)sqlite3_column_text(st, 4));
+        yyjson_mut_val *vrows = yyjson_mut_arr(doc);
+        sqlite3_bind_int64(rs, 1, org_id);
+        sqlite3_bind_int64(rs, 2, vid);
+        while (sqlite3_step(rs) == SQLITE_ROW) {
+            yyjson_mut_val *ro = yyjson_mut_arr_add_obj(doc, vrows);
+            yyjson_mut_obj_add_strcpy(
+                doc, ro, "account",
+                (const char *)sqlite3_column_text(rs, 0));
+            yyjson_mut_obj_add_strcpy(
+                doc, ro, "name",
+                (const char *)sqlite3_column_text(rs, 1));
+            int64_t rd = sqlite3_column_int64(rs, 2);
+            int64_t rc = sqlite3_column_int64(rs, 3);
+            yyjson_mut_obj_add_int(doc, ro, "debit_ore", rd);
+            yyjson_mut_obj_add_int(doc, ro, "credit_ore", rc);
+            yyjson_mut_obj_add_strcpy(
+                doc, ro, "description",
+                (const char *)sqlite3_column_text(rs, 4));
+            t_debit += rd;
+            t_credit += rc;
+        }
+        sqlite3_reset(rs);
+        yyjson_mut_obj_add_val(doc, vo, "rows", vrows);
+    }
+    sqlite3_finalize(rs);
+    sqlite3_finalize(st);
+
+    yyjson_mut_val *o = yyjson_mut_obj(doc);
+    yyjson_mut_obj_add_val(doc, o, "fiscal_year", fy_json(doc, &fy));
+    yyjson_mut_obj_add_strcpy(doc, o, "from", fy.start);
+    yyjson_mut_obj_add_strcpy(doc, o, "to", fy.end);
+    yyjson_mut_val *lv = last_voucher_json(doc, db, org_id, fy_id);
+    if (lv)
+        yyjson_mut_obj_add_val(doc, o, "last_voucher", lv);
+    yyjson_mut_obj_add_val(doc, o, "vouchers", vouchers);
+    yyjson_mut_val *tot = yyjson_mut_obj(doc);
+    yyjson_mut_obj_add_int(doc, tot, "debit_ore", t_debit);
+    yyjson_mut_obj_add_int(doc, tot, "credit_ore", t_credit);
+    yyjson_mut_obj_add_val(doc, o, "totals", tot);
+    return o;
+}
diff --git a/src/reports.h b/src/reports.h
index 37d5f67..d4a0545 100644
--- a/src/reports.h
+++ b/src/reports.h
@@ -19,5 +19,12 @@ yyjson_mut_val *report_balance_sheet(yyjson_mut_doc *doc, sqlite3 *db,
                                      const char *to, char **err);
 yyjson_mut_val *report_vat(yyjson_mut_doc *doc, sqlite3 *db, int64_t org_id,
                            const char *from, const char *to, char **err);
+yyjson_mut_val *report_general_ledger(yyjson_mut_doc *doc, sqlite3 *db,
+                                      int64_t org_id, int64_t fy_id,
+                                      const char *from, const char *to,
+                                      yyjson_val *accounts, char **err);
+yyjson_mut_val *report_voucher_list(yyjson_mut_doc *doc, sqlite3 *db,
+                                    int64_t org_id, int64_t fy_id,
+                                    const char *series, char **err);
 
 #endif