docs(quick-261002-fm5): Finanzbuchhaltung-Module Kantinenabrechnung und Handelsware

Co-Authored-By: Claude Opus 5.5 (1M context) <noreply@anthropic.com>
2026-10-02 11:52:33 +02:00
parent 46d19da54a
commit b94d267584
3 changed files with 499 additions and 1 deletions
@@ -31,7 +31,7 @@ See: .planning/PROJECT.md (updated 2026-07-17)
 Phase: 18 (desktop-client-fertigstellen) — COMPLETE (2026-09-17, Verifikation passed, Windows-Bedienprobe bestanden)
 Plan: 6 of 6
 Status: Alle 18 Phasen abgeschlossen; Version 1.2.0 freigegeben. Kein laufender Meilenstein. Nach 1.2.0 auf main (Beta): Bildmarke in Akzentfarbe, CI-Desktop-Skip, Favoriten-Symbol/-Sortierung, Desktop-Server-Adresse, Update in der App (signiert), Versionszeile auf der Setup-Seite — alles verifiziert und auf VM/CI nachgewiesen
-Last activity: 2026-10-02 - v1.9.2 freigegeben (Zertifikat-Manager Übersicht, Desktop speichert blob-Downloads, PFX-Hinweis); pausiert mit HANDOFF
+Last activity: 2026-10-02 - Quick 261002-fm5: neue Kategorie Finanzbuchhaltung mit Kantinenabrechnung + Handelsware (aus HeadFlow portiert), lokal, nicht gepusht
 Progress: [██████████] 99%
@@ -487,6 +487,7 @@ Gerettet aus `.continue-here.md`. Relevant fuer die noch offenen Live-Tests.
 | 261001-g68 | Erinnerung: Cursor sprang beim Schreiben der Beschreibung in den Titel (Fokus-Effekt hing an inline onClose, Kachel zeichnet alle 10 s neu) – Fokus nur beim Oeffnen | 2026-10-01 | siehe git log | [261001-g68](./quick/261001-g68-erinnerung-cursor-springt-aus-beschreibu/) |
 | 261001-hbi | Favoriten: Logo fuer per JavaScript gesetzte Symbole (hosteurope.de) – Rueckfall auf DuckDuckGo-Symboldienst beim Ausliefern, nur oeffentliche Seiten | 2026-10-01 | siehe git log | [261001-hbi](./quick/261001-hbi-favoriten-logo-fuer-per-javascript-geset/) |
 | 261001-l4q | Zertifikat-Manager: Reiter Übersicht (Paket/ZIP hochladen, Teile erkennen/zuordnen, jedes Teil in jedem Format) + Desktop speichert blob-Downloads selbst | 2026-10-01 | siehe git log | [261001-l4q](./quick/261001-l4q-zertifikatsmodul-paket-hochladen-uebersi/) |
 | 261002-fm5 | Finanzbuchhaltung: Module Kantinenabrechnung und Handelsware (DATEV-Export), im Browser nachgewiesen | 2026-10-02 | 1f85277..HEAD | [261002-fm5-finanzbuchhaltung-module-kantinenabrechn](.planning/quick/261002-fm5-finanzbuchhaltung-module-kantinenabrechn/) |
 ## Deferred Items
@@ -0,0 +1,343 @@
 ---
 phase: quick-261002-fm5
 plan: 01
 type: execute
 wave: 1
 depends_on: []
 quick_id: 261002-fm5
 description: "Finanzbuchhaltung: Module Kantinenabrechnung (kantine-datev) und Handelsware (handelsware-datev)"
 date: 2026-10-02
 files_modified:
  # Task 1 — category + Kantinenabrechnung end-to-end (tracer)
  - packages/shared/src/index.ts
  - apps/api/prisma/schema.prisma
  - apps/api/prisma/migrations/20261002120000_kantine_datev_config/migration.sql
  - apps/api/src/accounting/decode-csv-text.ts
  - apps/api/src/accounting/decode-csv-text.spec.ts
  - apps/api/src/kantine-datev/kantine-datev.types.ts
  - apps/api/src/kantine-datev/kantine-csv.parser.ts
  - apps/api/src/kantine-datev/kantine-csv.parser.spec.ts
  - apps/api/src/kantine-datev/kantine-csv.validator.ts
  - apps/api/src/kantine-datev/kantine-csv.validator.spec.ts
  - apps/api/src/kantine-datev/kantine-datev.transformer.ts
  - apps/api/src/kantine-datev/kantine-datev.transformer.spec.ts
  - apps/api/src/kantine-datev/kantine-datev.pipeline.ts
  - apps/api/src/kantine-datev/kantine-datev.pipeline.spec.ts
  - apps/api/src/kantine-datev/dto/kantine-datev-settings.dto.ts
  - apps/api/src/kantine-datev/kantine-datev.service.ts
  - apps/api/src/kantine-datev/kantine-datev.service.spec.ts
  - apps/api/src/kantine-datev/kantine-datev.controller.ts
  - apps/api/src/kantine-datev/kantine-datev.controller.spec.ts
  - apps/api/src/kantine-datev/kantine-datev.seed.ts
  - apps/api/src/kantine-datev/kantine-datev.module.ts
  - apps/api/src/app.module.ts
  - docs/mandantentrennung-zugriffsklassifikation.md
  - apps/web/src/messages/de.json
  - apps/web/src/messages/en.json
  - apps/web/src/lib/download-base64.ts
  - apps/web/src/lib/kantine-datev-api.ts
  - apps/web/src/lib/module-loader.ts
  - apps/web/src/lib/module-identity.ts
  - apps/web/src/components/modules/module-tile.tsx
  - apps/web/src/lib/stores/nav-store.ts
  - apps/web/src/app/(portal)/modules/kantine-datev/layout.tsx
  - apps/web/src/app/(portal)/modules/kantine-datev/page.tsx
  - apps/web/src/app/(portal)/modules/kantine-datev/kantine-datev.test.tsx
  - apps/web/src/app/(portal)/modules/module-layouts.test.tsx
  # Task 2 — Handelsware API + Prisma
  - apps/api/prisma/migrations/20261002130000_handelsware_datev/migration.sql
  - apps/api/src/handelsware-datev/handelsware-datev.types.ts
  - apps/api/src/handelsware-datev/handelsware-xlsx.ts
  - apps/api/src/handelsware-datev/handelsware-xlsx.spec.ts
  - apps/api/src/handelsware-datev/handelsware-transform.ts
  - apps/api/src/handelsware-datev/handelsware-transform.spec.ts
  - apps/api/src/handelsware-datev/handelsware-konten-csv.ts
  - apps/api/src/handelsware-datev/handelsware-konten-csv.spec.ts
  - apps/api/src/handelsware-datev/dto/handelsware-settings.dto.ts
  - apps/api/src/handelsware-datev/dto/handelsware-account.dto.ts
  - apps/api/src/handelsware-datev/handelsware-datev.service.ts
  - apps/api/src/handelsware-datev/handelsware-datev.service.spec.ts
  - apps/api/src/handelsware-datev/handelsware-datev.controller.ts
  - apps/api/src/handelsware-datev/handelsware-datev.controller.spec.ts
  - apps/api/src/handelsware-datev/handelsware-datev.seed.ts
  - apps/api/src/handelsware-datev/handelsware-datev.module.ts
  # Task 3 — Handelsware web + docs + local stack
  - apps/web/src/lib/handelsware-datev-api.ts
  - apps/web/src/app/(portal)/modules/handelsware-datev/layout.tsx
  - apps/web/src/app/(portal)/modules/handelsware-datev/page.tsx
  - apps/web/src/app/(portal)/modules/handelsware-datev/components/ImportTab.tsx
  - apps/web/src/app/(portal)/modules/handelsware-datev/components/AccountsTab.tsx
  - apps/web/src/app/(portal)/modules/handelsware-datev/components/SettingsTab.tsx
  - apps/web/src/app/(portal)/modules/handelsware-datev/handelsware-datev.test.tsx
  - CHANGELOG.md
  - docs/anleitung-anwender.md
 autonomous: true
 requirements: [QUICK-261002-fm5]
 estimate:
  tokens: 420000
  raw_tokens: 420000
  tasks: 3
  confidence: low
 must_haves:
  truths:
    - "A user with a grant for kantine-datev sees a new sidebar group 'Finanzbuchhaltung' (en 'Financial accounting') with the entry 'Kantinenabrechnung'; same group holds 'Handelsware' when granted"
    - "Uploading a canteen CSV (UTF-8, UTF-8 with BOM, or Windows-1252, CRLF or LF) shows row count, billing month MM/YYYY, total amount, row errors with line numbers and warnings; nothing from the upload is written to the database or logs"
    - "Clicking download on a valid CSV yields a DATEV Lohn ASCII file: header Beraternr TAB Mandantennr TAB MM/YYYY + 8 empty columns, detail rows TAB PersonalNr TAB TAB Lohnart TAB -Betrag + 6 empty columns, exactly 11 columns per line, CRLF everywhere and at the end, quality check passed"
    - "Beraternummer, Mandantennummer, Lohnart, Standard-Erloeskonto and Startwert Gegenkonto start empty per tenant; while empty the modules block processing with a clear German hint; only ADMIN/SUPER_ADMIN can change them; only digits are accepted"
    - "Uploading a Handelsware XLSX shows a preview (Buchungstext, Umsatz abs dot 2 decimals, S/H, Gegenkonto, Datum TTMM, Erloeskonto); unknown products get the next free Gegenkonto and a visible 'neu' marker; the date is derived from the filename MMYY and is editable with TTMM validation"
    - "New accounts are persisted only when the user downloads the TXT, in one tenant-bound transaction that re-checks for conflicts (409 when the account list changed since the preview)"
    - "Tab 'Konten' lists, creates, edits, deletes accounts, imports CSV Name;Gegenkonto;Konto (replace-all after confirmation) and exports CSV"
    - "Downloads work in the browser and in the Tauri desktop client (client-side blob download, same mechanism as cert-manager)"
  artifacts:
    - path: apps/api/src/kantine-datev/kantine-datev.transformer.ts
      provides: "DATEV Lohn ASCII generation + quality check (ported from source transformer.ts, settings-driven header/Lohnart)"
    - path: apps/api/src/kantine-datev/kantine-datev.controller.ts
      provides: "GET/PUT settings, POST preview, POST export under modules/kantine-datev with @UseModule('kantine-datev')"
    - path: apps/api/prisma/migrations/20261002120000_kantine_datev_config/migration.sql
      provides: "KantineDatevConfig table with ENABLE+FORCE RLS and tenant_isolation_policy"
    - path: apps/api/prisma/migrations/20261002130000_handelsware_datev/migration.sql
      provides: "HandelswareDatevConfig + HandelswareKonto tables (unique tenantId+name) with RLS"
    - path: apps/api/src/handelsware-datev/handelsware-datev.service.ts
      provides: "Settings, account CRUD, CSV import/export, preview, export with withTenantTransaction"
    - path: apps/web/src/app/(portal)/modules/kantine-datev/page.tsx
      provides: "Kantinenabrechnung UI (upload, preview, download, admin settings)"
    - path: apps/web/src/app/(portal)/modules/handelsware-datev/page.tsx
      provides: "Handelsware UI with tabs Import / Konten / Einstellungen"
  key_links:
    - from: apps/api/src/kantine-datev/kantine-datev.seed.ts
      to: "Module row slug kantine-datev, category accounting"
      via: "ModuleRegistryService.seedModule in KantineDatevModule.onModuleInit"
      pattern: "category: 'accounting'"
    - from: apps/web/src/lib/module-loader.ts
      to: apps/web/src/app/(portal)/modules/kantine-datev/page.tsx
      via: "MODULE_REGISTRY entry rendered by [category]/[moduleSlug] ModuleShell"
      pattern: "'kantine-datev'"
    - from: apps/web/src/messages/de.json
      to: "sidebar category label"
      via: "moduleCategories.accounting read by useCategoryLabel"
      pattern: "\"accounting\": \"Finanzbuchhaltung\""
    - from: apps/api/src/handelsware-datev/handelsware-datev.service.ts
      to: "HandelswareKonto rows"
      via: "withTenantTransaction(this.prisma, tenantId, async (tx) => ...) on export and CSV replace"
      pattern: "withTenantTransaction"
 ---
 <objective>
 Port the two finance features from the colleague's Tauri app (`user-files/headflow/app/src/modules/datev/` = canteen billing, `user-files/headflow/app/src/modules/handelsware/` = merchandise; nothing else from that app) into Tessera as two modules, `kantine-datev` ("Kantinenabrechnung") and `handelsware-datev` ("Handelsware"), grouped under a new sidebar category `accounting` ("Finanzbuchhaltung" / "Financial accounting").
 Purpose: the finance team uses Tessera instead of a separate desktop tool; access via the existing activation + ModuleGrants; no company-specific defaults (Tessera is a multi-tenant product).
 Output: two API modules with pure, tested processing functions, two Prisma migrations with RLS, two web module pages, i18n de/en, docs + CHANGELOG, local stack rebuilt. No push.
 </objective>
 <execution_context>
@~/.claude/gsd-core/workflows/execute-plan.md
@~/.claude/gsd-core/templates/summary.md
 </execution_context>
 <context>
@.planning/STATE.md
@./CLAUDE.md
 Source of business rules (read, do not copy UI/Tauri code):
@user-files/headflow/app/src/modules/datev/parser.ts
@user-files/headflow/app/src/modules/datev/validator.ts
@user-files/headflow/app/src/modules/datev/transformer.ts
@user-files/headflow/app/src/modules/datev/types.ts
@user-files/headflow/app/src/modules/handelsware/handelswareService.ts
@user-files/headflow/app/src/modules/handelsware/handelswareTypes.ts
 Download filename rules live in the source UI: `datev/ui/DatevPreview.tsx` (downloadFileName, lines ~33-35) and `handelsware/ui/HandelswarePage.tsx` (getExportFilename, lines ~30-34).
 Tessera analogs (patterns to follow):
 - Module seed + module class: `apps/api/src/cert-manager/cert-manager.seed.ts`, `apps/api/src/cert-manager/cert-manager.module.ts`
 - Controller with `@UseModule`, `@Roles(Role.ADMIN, Role.SUPER_ADMIN)`, `requireTenantId`: `apps/api/src/proxmox/proxmox.controller.ts`
 - Multer upload (memory, 5 MB limit), `UploadedFileLike` (`buffer`, `originalname`, `size`): `apps/api/src/cert-manager/cert-manager.controller.ts`
 - Tenant-bound Prisma: `forTenant` (assignment form `const tenantPrisma = forTenant(this.prisma, tenantId)`) and `withTenantTransaction(this.prisma, tenantId, async (tx) => ...)` in `apps/api/src/prisma/prisma-tenant.extension.ts` (header comment explains why never `$transaction` on a bound client)
 - Singleton-per-tenant config model: `DkvModuleConfig` in `apps/api/prisma/schema.prisma`; RLS migration header + SQL form: `apps/api/prisma/migrations/20260923140000_proxmox_server/migration.sql`
 - RLS gates: `apps/api/src/prisma/rls-coverage.spec.ts`, `apps/api/src/prisma/rls-access-inventory.spec.ts` (+ Fundstellentabelle in `docs/mandantentrennung-zugriffsklassifikation.md`)
 - Route-order test: `apps/api/src/custom-modules/custom-modules.controller.spec.ts` (describe "Routen-Reihenfolge")
 - Web: module page + PageHeader + tabs `apps/web/src/app/(portal)/modules/cert-manager/page.tsx`; layout gate `apps/web/src/app/(portal)/modules/cert-manager/layout.tsx`; drop area `apps/web/src/app/(portal)/modules/cert-manager/components/DropZone.tsx` (uses certManager texts, so build a module-local equivalent instead of importing it); blob download `downloadBase64` in `apps/web/src/app/(portal)/modules/cert-manager/actions.ts`; API client style `apps/web/src/lib/custom-modules-api.ts`; admin detection `useAuthStore` in `apps/web/src/app/(portal)/modules/proxmox/page.tsx`; page test with real `NextIntlClientProvider` + mocked api client + mocked auth store `apps/web/src/app/(portal)/modules/proxmox/proxmox-page-roles.test.tsx`
 - Registries: `apps/web/src/lib/module-loader.ts` (MODULE_REGISTRY), `apps/web/src/lib/module-identity.ts` (ICONS + ModuleIconId), `apps/web/src/components/modules/module-tile.tsx` (GLYPHS), `apps/web/src/lib/stores/nav-store.ts` (MODULE_TITLE_KEYS), `packages/shared/src/index.ts` (MODULE_CATEGORIES), `apps/web/src/messages/{de,en}.json` (`moduleCategories`), `apps/web/src/app/(portal)/modules/module-layouts.test.tsx`
 Project memory that applies: NestJS static routes before `:id` (unit tests do not catch shadowing); db container has no host port (use container IP); plain `docker compose up` does not rebuild; no customer-specific defaults; app texts use formal "Sie"; do not push.
 </context>
 <coverage_audit>
 Sources: the orchestrator task description (GOAL) only — no ROADMAP phase, REQUIREMENTS, RESEARCH.md or CONTEXT.md for this quick task.
 | Source item | Covered by |
 |---|---|
 | New category `accounting`, de "Finanzbuchhaltung" / en "Financial accounting" | Task 1 |
 | Kantine: CSV upload, UTF-8 / cp1252 detection | Task 1 |
 | Kantine: validation exactly as parser.ts/validator.ts, month from "bis", multi-month warning | Task 1 |
 | Kantine: preview (rows, month, total, row errors with lines, warnings) | Task 1 |
 | Kantine: DATEV Lohn ASCII per transformer.ts + quality check | Task 1 |
 | Kantine: Berater/Mandant/Lohnart as admin settings per tenant, empty default, blocked hint, numeric | Task 1 |
 | Kantine: no persistence of uploaded data; pure functions + Vitest (cp1252 umlaut, CRLF/LF, multi-month, invalid rows) | Task 1 |
 | Handelsware: XLSX B1 header, A/B rows, number or German string | Task 2 |
 | Handelsware: Prisma model per tenant with RLS, unique name per tenant, migration | Task 2 |
 | Handelsware: preview columns, auto Gegenkonto (max+1 / Startwert), "neu" marker | Task 2 (API) + Task 3 (UI) |
 | Handelsware: persist new accounts only on export, one transaction, conflict re-check | Task 2 (API) + Task 3 (UI) |
 | Handelsware: Buchungsdatum from filename MMYY, editable, TTMM validation | Task 2 (API) + Task 3 (UI) |
 | Handelsware: TXT format, CRLF, filename `<Prefix>_<MMYY>.txt`, UTF-8 + open question in SUMMARY | Task 2 + Task 3 |
 | Handelsware: Konten tab CRUD, CSV import replace-all with confirmation, CSV export | Task 2 (API) + Task 3 (UI) |
 | Handelsware: settings Standard-Erloeskonto / Startwert Gegenkonto, empty, blocked hint | Task 2 + Task 3 |
 | ModuleGrants access, de (Sie) + en texts, existing upload/download patterns, desktop-safe downloads | Tasks 1-3 |
 | Static routes before `:id` + declaration-order test | Task 2 |
 | Tests api + web, tsc, biome | Tasks 1-3 |
 | Local migration via container IP, `docker compose up -d --build api web` | Tasks 1-3 |
 | Browser check (Playwright, dark mode) or hand-off note in SUMMARY | Task 3 |
 | Atomic commit per task, no push | Tasks 1-3 |
 </coverage_audit>
 <tasks>
 <task type="tracer">
  <name>Task 1: Category "Finanzbuchhaltung" + Kantinenabrechnung end-to-end (API, migration, web)</name>
  <files>packages/shared/src/index.ts, apps/api/prisma/schema.prisma, apps/api/prisma/migrations/20261002120000_kantine_datev_config/migration.sql, apps/api/src/accounting/decode-csv-text.ts, apps/api/src/accounting/decode-csv-text.spec.ts, apps/api/src/kantine-datev/kantine-datev.types.ts, apps/api/src/kantine-datev/kantine-csv.parser.ts, apps/api/src/kantine-datev/kantine-csv.parser.spec.ts, apps/api/src/kantine-datev/kantine-csv.validator.ts, apps/api/src/kantine-datev/kantine-csv.validator.spec.ts, apps/api/src/kantine-datev/kantine-datev.transformer.ts, apps/api/src/kantine-datev/kantine-datev.transformer.spec.ts, apps/api/src/kantine-datev/kantine-datev.pipeline.ts, apps/api/src/kantine-datev/kantine-datev.pipeline.spec.ts, apps/api/src/kantine-datev/dto/kantine-datev-settings.dto.ts, apps/api/src/kantine-datev/kantine-datev.service.ts, apps/api/src/kantine-datev/kantine-datev.service.spec.ts, apps/api/src/kantine-datev/kantine-datev.controller.ts, apps/api/src/kantine-datev/kantine-datev.controller.spec.ts, apps/api/src/kantine-datev/kantine-datev.seed.ts, apps/api/src/kantine-datev/kantine-datev.module.ts, apps/api/src/app.module.ts, docs/mandantentrennung-zugriffsklassifikation.md, apps/web/src/messages/de.json, apps/web/src/messages/en.json, apps/web/src/lib/download-base64.ts, apps/web/src/lib/kantine-datev-api.ts, apps/web/src/lib/module-loader.ts, apps/web/src/lib/module-identity.ts, apps/web/src/components/modules/module-tile.tsx, apps/web/src/lib/stores/nav-store.ts, apps/web/src/app/(portal)/modules/kantine-datev/layout.tsx, apps/web/src/app/(portal)/modules/kantine-datev/page.tsx, apps/web/src/app/(portal)/modules/kantine-datev/kantine-datev.test.tsx, apps/web/src/app/(portal)/modules/module-layouts.test.tsx</files>
  <behavior>
    - decodeCsvText: valid UTF-8 bytes (with or without BOM) decode unchanged and BOM is dropped; bytes that are invalid UTF-8 (e.g. "Müller" encoded Windows-1252, i.e. Buffer latin1) decode via windows-1252 to "Müller"; "€" byte 0x80 in cp1252 becomes "€"
    - parseKantinenCsv (port of source parser.ts): CRLF and LF input give identical rows; empty lines skipped; header with fewer than 11 columns gives row-1 error "…Ist das Trennzeichen korrekt (Semikolon)?"; data line with fewer than 11 columns gives error with its 1-based line number and is skipped
    - validateKantinenData (port of source validator.ts, same messages): non-numeric PersonalNr, missing/invalid Betrag (regex digits with optional comma decimals — "1.234,56" and "-5,00" are rejected exactly as in the source), date not TT.MM.JJJJ, von/bis in different months are errors with row = index + 2; billing month from "bis" as MM/YYYY; two different months produce the source warning text and keep the first month
    - transformBetrag: "7,94" → "-7.94", "51,5" → "-51.50", "0,00" → "-0.00"
    - generateDatevOutput(records, month, settings): header = beraterNr, mandantNr, month + 8 empty columns; each detail = empty, PersonalNr, empty, lohnart, betrag + 6 empty; every line 11 columns; CRLF joined plus trailing CRLF; qualityCheck passes on it and fails (with the source messages) on a LF-only string, on a 10-column line and on a positive Betrag
    - processKantineCsv(buffer, settings | null): returns { rowCount, abrechnungsMonat, totalCents, errors[{row, field, code, message}], warnings[{code, message, params}], canExport, blockedReason }; zero data rows → error code noRows; settings missing → canExport false with blockedReason settingsMissing; buildExport refuses when errors exist or settings missing and runs qualityCheck before returning; export filename LuG_<beraterNr>_<mandantNr>_<MM>_<YYYY>.sic
    - Settings DTO accepts only digit strings (1-10 digits) for all three fields; service returns { beraterNr, mandantNr, lohnart, configured } with nulls and configured=false when no row exists
    - Controller: class path modules/kantine-datev, @UseModule('kantine-datev'), PUT settings carries @Roles(ADMIN, SUPER_ADMIN), GET settings / preview / export carry no role; export of a file with errors → 400; no settings → 400 with code settingsMissing
    - Web page: shows the not-configured hint (admin sees the settings form, non-admin sees "Ein Administrator muss …"); after upload shows Zeilen / Abrechnungsmonat / Gesamtbetrag, warning list and error table with line numbers; download button disabled while errors exist; clicking download calls the export client and downloadBase64 with the returned filename
  </behavior>
  <action>
 **Category (shared + i18n).** In `packages/shared/src/index.ts` add `"accounting"` to `MODULE_CATEGORIES` (keeps the module-categories spec in step with seeds; custom modules may then also use the group — intended). In `apps/web/src/messages/de.json` add `moduleCategories.accounting = "Finanzbuchhaltung"`, in `en.json` `"Financial accounting"`.
 **Prisma + migration.** Add model `KantineDatevConfig` to `apps/api/prisma/schema.prisma` following `DkvModuleConfig`: `id` uuid, `tenantId String @unique`, `beraterNr String?`, `mandantNr String?`, `lohnart String?`, `createdAt`, `updatedAt`, `@@index([tenantId])`. Strings (not Int) so leading zeros survive; no `@default` on the three fields — the colleague's hardcoded header/Lohnart constants from source `transformer.ts` (KOPF_SPALTE_1, KOPF_SPALTE_2, DETAIL_SPALTE_4) must not appear anywhere as defaults, examples, placeholders or test values (use neutral test values such as 1234567 / 12345 / 1111). Hand-write `apps/api/prisma/migrations/20261002120000_kantine_datev_config/migration.sql` in the form of `20260923140000_proxmox_server`: German header comment (purpose, RLS without user dimension, no system_read_policy because there is no scheduler, grants via ALTER DEFAULT PRIVILEGES, switch note), CREATE TABLE, unique index `KantineDatevConfig_tenantId_key`, index on tenantId, ENABLE + FORCE ROW LEVEL SECURITY, `CREATE POLICY tenant_isolation_policy ... USING ("tenantId" = current_tenant_id())`. Run `pnpm --filter @tessera/api exec prisma generate`. Apply locally: get the IP with `docker inspect -f '{{range .NetworkSettings.Networks}}{{.IPAddress}}{{end}}' tessera-ctl-db-1`, then `DATABASE_URL="postgresql://tessera:tessera_dev@<IP>:5432/tessera" pnpm --filter @tessera/api exec prisma migrate deploy` and confirm with `prisma migrate status` (same env).
 **Shared decoder.** `apps/api/src/accounting/decode-csv-text.ts` exports `decodeCsvText(buffer: Buffer): string`: try `new TextDecoder('utf-8', { fatal: true })` (drops BOM by default); on TypeError fall back to `new TextDecoder('windows-1252')`. (Source also sniffed CP850 for the Konten CSV — not required here; Excel CSV is UTF-8 or cp1252.) Reused by Task 2.
 **Pure functions (port, keep source German messages).** `kantine-datev.types.ts` ports source `types.ts` and adds a stable `code` to every error/warning (codes: headerMissing, headerColumns, columnCount, personalNrMissing, personalNrNotNumeric, betragMissing, betragFormat, vonMissing, vonFormat, bisMissing, bisFormat, multiMonthRange, noRows; warning multipleMonths with params.months) so the web can translate while `message` keeps the source text. `kantine-csv.parser.ts` = source `parser.ts` (input already decoded string). `kantine-csv.validator.ts` = source `validator.ts`, rules and regexes unchanged. `kantine-datev.transformer.ts` = source `transformer.ts` with the three constants replaced by a `KantineDatevSettings { beraterNr, mandantNr, lohnart }` argument to `generateDatevOutput`; `qualityCheck` unchanged; add `buildKantineExportFilename(settings, month)` per source DatevPreview rule. `kantine-datev.pipeline.ts`: `processKantineCsv(buffer, settings)` = decode → parse → validate → totals (sum Betrag in integer cents from the German string, only for rows that passed Betrag validation) → preview object; `buildKantineExport(buffer, settings)` = same steps, throws a typed error when errors exist / no rows / settings missing, generates output, runs `qualityCheck`, throws when it fails, returns `{ filename, content (base64 of the ASCII output), mimeType: 'text/plain' }` — same FileResponse shape as cert-manager. Never log row content or names.
 **Service/DTO/controller.** `dto/kantine-datev-settings.dto.ts`: three required `@IsString() @Matches(/^\d{1,10}$/)` fields with German messages ("… darf nur Ziffern enthalten"). `kantine-datev.service.ts`: `getSettings(tenantId)` (findUnique by tenantId via `const tenantPrisma = forTenant(this.prisma, tenantId)`), `saveSettings(tenantId, dto)` (upsert on tenantId), `preview(tenantId, buffer)`, `export(tenantId, buffer)` (load settings, call pipeline, map typed errors to `BadRequestException({ code, message, errors })` / quality failure to `UnprocessableEntityException`). `kantine-datev.controller.ts`: `@Controller('modules/kantine-datev') @UseModule('kantine-datev')`, `requireTenantId` like ProxmoxController; `GET settings`, `PUT settings` with `@Roles(Role.ADMIN, Role.SUPER_ADMIN)`, `POST preview` and `POST export` with `FileInterceptor('file', { limits: { fileSize: 5 * 1024 * 1024 } })`, 400 when no file. No `:id` routes here. Uploaded buffers stay in memory (multer memory storage default) and are never persisted. `kantine-datev.seed.ts`: slug `kantine-datev`, name `Kantinenabrechnung`, version `1.0.0`, `category: 'accounting'`, description de "Kantinen-CSV prüfen und als DATEV-Lohndatei (ASCII) für die Gehaltsabrechnung exportieren" / en "Check canteen CSV files and export them as a DATEV payroll ASCII file", `isSystem: true`. `kantine-datev.module.ts` like CertManagerModule (imports ModuleRegistryModule, seeds in onModuleInit with try/catch + logger). Register `KantineDatevModule` in `apps/api/src/app.module.ts`.
 **Access inventory.** Run `pnpm --filter @tessera/api exec vitest run rls-access-inventory rls-coverage`; add the Fundstellen row for `apps/api/src/kantine-datev/kantine-datev.service.ts | kantineDatevConfig | muss-mandantengebunden | gebunden | …` (German justification: Mandanten-Einstellung, no user dimension, migration 20261002120000) and a new area row `kantine-datev` plus an updated `Summe` row in `docs/mandantentrennung-zugriffsklassifikation.md`, measured with the gate loop like the previous entries (not copied).
 **Web.** `apps/web/src/lib/download-base64.ts`: same body as cert-manager's `downloadBase64` (Blob + object URL + anchor with `download` + click + revoke) — this blob mechanism is what the desktop client saves since 1.9.2, so no Tauri-specific code. `apps/web/src/lib/kantine-datev-api.ts` in the style of `custom-modules-api.ts` (`credentials: 'include'`, `NEXT_PUBLIC_API_URL`, error class carrying status + code + message): `getKantineSettings`, `saveKantineSettings`, `previewKantineCsv(file)`, `exportKantineCsv(file)` (multipart field `file`). Module dir `apps/web/src/app/(portal)/modules/kantine-datev/`: `layout.tsx` = ModuleAccessGate with `moduleSlug="kantine-datev"`; `page.tsx` ('use client', default export) with `PageHeader moduleSlug="kantine-datev"`, tabs "Abrechnung" and (admins only, via `useAuthStore` role ADMIN/SUPER_ADMIN) "Einstellungen"; Abrechnung: module-local drop area (accept `.csv,text/csv`), note "Die hochgeladenen Daten werden nicht gespeichert.", summary (Zeilen, Abrechnungsmonat, Gesamtbetrag formatted de-DE EUR from totalCents), warnings, error table (Zeile, Feld, Meldung translated via `kantineDatev.errors.<code>`, falling back to `message`), download button "DATEV-Datei herunterladen" (disabled while errors or not configured; keeps the File in state and re-sends it to export). Not configured: admin sees hint + link to the settings tab, others see "Ein Administrator muss zuerst Beraternummer, Mandantennummer und Lohnart hinterlegen." Einstellungen: three numeric inputs (inputMode numeric, client-side digits check, empty by default, no placeholders with real numbers), save with success/error feedback. All texts under namespace `kantineDatev` in de.json (formal "Sie") and en.json. Registries: `module-loader.ts` entry `'kantine-datev'` (dynamic import, ssr false); `module-identity.ts` new `ModuleIconId` `'utensils'` mapped from `kantine-datev`; `module-tile.tsx` GLYPHS entry `utensils` with the Lucide "utensils" stroke paths; `nav-store.ts` MODULE_TITLE_KEYS `'kantine-datev': 'kantineDatev.title'`; `module-layouts.test.tsx` adds `['kantine-datev', KantineDatevLayout]`. Write `kantine-datev.test.tsx` per the behavior list (real NextIntlClientProvider with de.json, mocked `@/lib/kantine-datev-api`, mocked auth store, mocked `@/lib/download-base64`).
 **Finish.** Biome lint the touched files (`pnpm exec biome lint <files>` from repo root, fix findings in new files), type-check both apps, run the verify command, commit atomically (German subject, e.g. `feat(kantine-datev): Kantinenabrechnung als Modul in neuer Gruppe Finanzbuchhaltung`, attribution line). Do not push.
  </action>
  <verify>
    <automated>pnpm --filter @tessera/api exec vitest run src/accounting src/kantine-datev rls-coverage rls-access-inventory && pnpm --filter @tessera/web exec vitest run kantine-datev module-layouts module-categories && pnpm --filter @tessera/api exec tsc --noEmit && pnpm --filter @tessera/web exec tsc --noEmit && test -z "$(grep -rnE '1387819|\b10001\b|\b9005\b' apps/api/src/kantine-datev 'apps/web/src/app/(portal)/modules/kantine-datev' apps/web/src/lib/kantine-datev-api.ts apps/api/prisma/migrations/20261002120000_kantine_datev_config)"</automated>
  </verify>
  <done>Migration applied locally (`prisma migrate status` up to date); all listed api and web tests green; both type-checks clean; biome clean on new files; no colleague-specific numbers in Kantine code/tests/migration; one commit on main, not pushed.</done>
 </task>
 <task type="auto" tdd="true">
  <name>Task 2: Handelsware API — Prisma models with RLS, pure XLSX/TXT/CSV functions, service, controller</name>
  <files>apps/api/prisma/schema.prisma, apps/api/prisma/migrations/20261002130000_handelsware_datev/migration.sql, apps/api/src/handelsware-datev/handelsware-datev.types.ts, apps/api/src/handelsware-datev/handelsware-xlsx.ts, apps/api/src/handelsware-datev/handelsware-xlsx.spec.ts, apps/api/src/handelsware-datev/handelsware-transform.ts, apps/api/src/handelsware-datev/handelsware-transform.spec.ts, apps/api/src/handelsware-datev/handelsware-konten-csv.ts, apps/api/src/handelsware-datev/handelsware-konten-csv.spec.ts, apps/api/src/handelsware-datev/dto/handelsware-settings.dto.ts, apps/api/src/handelsware-datev/dto/handelsware-account.dto.ts, apps/api/src/handelsware-datev/handelsware-datev.service.ts, apps/api/src/handelsware-datev/handelsware-datev.service.spec.ts, apps/api/src/handelsware-datev/handelsware-datev.controller.ts, apps/api/src/handelsware-datev/handelsware-datev.controller.spec.ts, apps/api/src/handelsware-datev/handelsware-datev.seed.ts, apps/api/src/handelsware-datev/handelsware-datev.module.ts, apps/api/src/app.module.ts, docs/mandantentrennung-zugriffsklassifikation.md</files>
  <behavior>
    - parseHandelswareXlsx(buffer) on a workbook built in the test with XLSX.utils: B1 text/number → headerText string; rows from line 2 until A and B are both empty; numeric B used as is; German string "1.234,56" → 1234.56, "-12,5" → -12.5; non-numeric or empty B with text in A → rowError {line, code: umsatzInvalid}; row with empty A but value in B skipped (source behaviour); garbage bytes → typed invalidFile error; more than 10 000 data rows → tooManyRows
    - calculateBuchungsdatum: "HWA 0326 Test.xlsx" → "3103", "HWA 0226.xlsx" → "2802", "x 0228.xlsx" → "2902" (leap year), month 00 or 13 or no 4-digit group → ""; isValidBuchungsdatum accepts "3103", rejects "3102", "0013", "abc", "310"
    - formatAmount: 12.5 → {"12.50","S"}, 0 → {"0.00","S"}, -3.456 → {"3.46","H"}
    - assignAccounts(rows, accounts, settings): known name → its gegenkonto + erloeskonto, isNew false; unknown names → max existing gegenkonto + 1, then + 2 …; empty list → first new = startGegenkonto exactly, next + 1; the same unknown name twice in one file reuses one new account; new accounts carry settings.erloeskonto; output lists newAccounts in first-seen order
    - generateTxt: line 1 = TAB headerText TAB TAB TAB TAB; data = text TAB umsatz TAB S/H TAB gegenkonto TAB TTMM TAB erloeskonto; CRLF joined plus trailing CRLF; umlauts preserved (UTF-8)
    - getExportFilename (source rule): "HWA 0326 Test.xlsx" → "HWA_0326.txt", "HWA0326.xlsx" → "HWA_0326.txt", "Liste.xlsx" → "Handelsware_Export.txt"
    - parseKontenCsv: decodes via decodeCsvText, CRLF/LF, optional header line skipped when column 2 is not numeric, third column missing → settings erloeskonto (error missingErloeskonto when that setting is empty), invalid numbers or empty name → line errors, duplicate names → error duplicateName; generateKontenCsv writes Name;Gegenkonto;Konto lines with CRLF, prefixed with a UTF-8 BOM so Excel shows umlauts, and prefixes names starting with =, +, - or @ with an apostrophe (formula-injection guard); parseKontenCsv strips that apostrophe again so export → import round-trips
    - Service: preview blocks with code settingsMissing while erloeskonto or startGegenkonto is null; export re-parses the uploaded file, recomputes inside withTenantTransaction and returns 409 code accountsChanged when the recomputed new accounts (name + gegenkonto) differ from the submitted list, otherwise creates them in the same transaction and returns FileResponse + createdCount; invalid buchungsdatum → 400; rowErrors → 400; CSV import replace runs deleteMany + createMany in one withTenantTransaction and changes nothing when any line is invalid; createAccount/updateAccount map Prisma P2002 to 409 nameTaken; update/delete of an unknown id → 404
    - Controller: path modules/handelsware-datev, @UseModule('handelsware-datev'); PUT settings carries @Roles(ADMIN, SUPER_ADMIN), everything else no role; every static accounts route (GET accounts, POST accounts, GET accounts/export-csv, POST accounts/import-csv) is declared before PUT accounts/:id and DELETE accounts/:id (declaration-order test via Object.getOwnPropertyNames of the prototype)
  </behavior>
  <action>
 **Prisma + migration.** Add to `apps/api/prisma/schema.prisma`: `HandelswareDatevConfig` (singleton per tenant like `KantineDatevConfig`: `tenantId @unique`, `erloeskonto Int?`, `startGegenkonto Int?`, timestamps, no defaults on the two numbers — the colleague's hardcoded Erlöskonto from the source must not become a default, placeholder or test value) and `HandelswareKonto` (`id` uuid, `tenantId`, `name String`, `gegenkonto Int`, `erloeskonto Int`, `createdAt`, `updatedAt`, `@@unique([tenantId, name])`, `@@index([tenantId])`; no relation to Tenant, like ProxmoxServer; gegenkonto deliberately not unique — the source allows shared counter accounts). Hand-write `apps/api/prisma/migrations/20261002130000_handelsware_datev/migration.sql` with the German header comment and the same RLS form as Task 1 for both tables (unique indexes `HandelswareDatevConfig_tenantId_key` and `HandelswareKonto_tenantId_name_key`, ENABLE + FORCE, `tenant_isolation_policy`, no system_read_policy). `prisma generate`, then apply locally with the container-IP `prisma migrate deploy` exactly as in Task 1 and check `prisma migrate status`.
 **Pure functions (port of source handelswareService.ts, write tests first).** `handelsware-datev.types.ts`: ImportRow {line, buchungstext, umsatz:number}, PreviewRow {line, buchungstext, umsatz:string, sollHaben, gegenkonto, erloeskonto, isNew}, NewAccount {name, gegenkonto, erloeskonto}, RowError {line, code, message}, settings type, FileResponse {filename, content, mimeType}. `handelsware-xlsx.ts`: `parseHandelswareXlsx(buffer)` with `XLSX.read(buffer, { type: 'buffer', cellFormula: false, cellHTML: false, cellStyles: false, sheetRows: MAX_ROWS + 1 })` (MAX_ROWS = 10 000 data rows; first sheet only, cells B1 and A/B from row 2 — source loop), plus `parseUmsatz(value)` (number → as is; string → trim, drop spaces and thousands dots, comma → dot, must match an optional minus + digits + optional decimals, else null). Improvement over the source (which silently used 0): invalid Umsatz becomes a row error. `handelsware-transform.ts`: `calculateBuchungsdatum(filename)` (source logic + month 1-12 guard), `isValidBuchungsdatum(ttmm)` (4 digits, month 1-12, day 1..days of that month, Feb up to 29), `formatAmount` (source), `assignAccounts(importRows, accounts, settings)` (exact, case-sensitive name match on the trimmed text as in the source; next free = max existing gegenkonto + 1, or settings.startGegenkonto when the list is empty — a documented choice: "Startwert" is the first number handed out), `generateTxt(headerText, rows, buchungsdatum)` (source format, rows take the edited date), `getExportFilename(importFilename)` (source regex and fallback). `handelsware-konten-csv.ts`: `parseKontenCsv(buffer, defaultErloeskonto)` using `decodeCsvText` from `apps/api/src/accounting/decode-csv-text.ts`, and `generateKontenCsv(accounts)`.
 **DTOs, service, controller, seed, module.** `dto/handelsware-settings.dto.ts`: `erloeskonto`, `startGegenkonto` both `@IsInt() @Min(1) @Max(999999999)` with German messages. `dto/handelsware-account.dto.ts`: create/update with `name` (`@IsString`, trimmed, length 1-120), `gegenkonto`, `erloeskonto` (`@IsInt` 1-999999999). `handelsware-datev.service.ts`: settings get/upsert via `const tenantPrisma = forTenant(this.prisma, tenantId)`; `listAccounts` (orderBy name), `createAccount`, `updateAccount` (findFirst by id within tenant → 404), `deleteAccount`, `exportAccountsCsv` (FileResponse `Konten.csv`, `text/csv;charset=utf-8`), `importAccountsCsv(tenantId, buffer)` (parse all first, abort with 400 + line errors, else `withTenantTransaction(this.prisma, tenantId, async (tx) => …)` deleteMany + createMany, return count); `preview(tenantId, file)` → `{ headerText, suggestedBuchungsdatum, exportFilename, rows, newAccounts, rowErrors }`; `export(tenantId, file, buchungsdatum, submittedNewAccounts)` → validate TTMM, re-parse the file, then inside one `withTenantTransaction` load settings + accounts via `tx`, recompute with `assignAccounts`, compare to the submitted list (409 `accountsChanged`, German message "Die Kontenliste wurde inzwischen geändert. Bitte laden Sie die Datei erneut, um die Vorschau zu aktualisieren."), createMany the new accounts (P2002 → 409 too), build TXT, return `{ ...FileResponse (UTF-8 bytes base64, text/plain;charset=utf-8), createdCount }`. Design note (record in SUMMARY): the export re-sends the original XLSX as multipart plus `buchungsdatum` and `newAccounts` (JSON string of the preview's new accounts) instead of a JSON body with all rows — the server re-derives every row from the same file, so the TXT cannot diverge from the workbook, and Express's 100 kB JSON body default does not cap large lists. `handelsware-datev.controller.ts`: `@Controller('modules/handelsware-datev') @UseModule('handelsware-datev')`, `requireTenantId`; declare in this order: GET settings, PUT settings (`@Roles(Role.ADMIN, Role.SUPER_ADMIN)`), POST preview, POST export (both `FileInterceptor('file', 5 MB)`), GET accounts, POST accounts, GET accounts/export-csv, POST accounts/import-csv (`FileInterceptor`, 1 MB), then PUT accounts/:id and DELETE accounts/:id. Parse the `newAccounts` field defensively (JSON.parse in try/catch, array of objects with string name and integer gegenkonto, at most 10 000 entries, else 400). Multer decodes `originalname` as latin1 — convert with `Buffer.from(name, 'latin1').toString('utf8')` before deriving date/filename. `handelsware-datev.seed.ts`: slug `handelsware-datev`, name `Handelsware`, `category: 'accounting'`, description de "Handelswaren-Umsätze aus Excel den Erlöskonten zuordnen und als DATEV-Buchungsdatei exportieren" / en "Map merchandise sales from Excel to revenue accounts and export a DATEV booking file", `isSystem: true`; module class like Task 1; register in `apps/api/src/app.module.ts`.
 **Access inventory.** Run the two RLS specs; add Fundstellen rows for `apps/api/src/handelsware-datev/handelsware-datev.service.ts` × `handelswareDatevConfig` and × `handelswareKonto` with the Stand the spec measures (bound client + `tx` of withTenantTransaction), plus area row `handelsware-datev` and updated `Summe`, measured with the gate loop.
 **Tests.** Specs per the behavior list; service spec with a fake PrismaService/tx (pattern: `apps/api/src/favorites/favorites.service.spec.ts` for withTenantTransaction fakes) covering conflict 409, createMany only on export, preview not writing, replace-import atomicity; controller spec for roles metadata, path, file-missing 400 and the declaration-order describe "Routen-Reihenfolge (statisch vor :id)". Biome lint touched files, `tsc --noEmit`, commit atomically (e.g. `feat(handelsware-datev): API, Kontenliste mit Zeilenschutz und DATEV-Export`). Do not push.
  </action>
  <verify>
    <automated>pnpm --filter @tessera/api exec vitest run src/handelsware-datev src/accounting rls-coverage rls-access-inventory && pnpm --filter @tessera/api exec tsc --noEmit && test -z "$(grep -rn '8000' apps/api/src/handelsware-datev apps/api/prisma/migrations/20261002130000_handelsware_datev)"</automated>
  </verify>
  <done>Migration applied locally and `prisma migrate status` up to date; handelsware + accounting + RLS specs green (including the route declaration-order test); api type-check clean; no default or sample value equal to the colleague's Erlöskonto in API code/tests/migration; one commit, not pushed.</done>
 </task>
 <task type="auto" tdd="true">
  <name>Task 3: Handelsware web (Import / Konten / Einstellungen), docs, CHANGELOG, local stack rebuild and smoke check</name>
  <files>apps/web/src/lib/handelsware-datev-api.ts, apps/web/src/app/(portal)/modules/handelsware-datev/layout.tsx, apps/web/src/app/(portal)/modules/handelsware-datev/page.tsx, apps/web/src/app/(portal)/modules/handelsware-datev/components/ImportTab.tsx, apps/web/src/app/(portal)/modules/handelsware-datev/components/AccountsTab.tsx, apps/web/src/app/(portal)/modules/handelsware-datev/components/SettingsTab.tsx, apps/web/src/app/(portal)/modules/handelsware-datev/handelsware-datev.test.tsx, apps/web/src/app/(portal)/modules/module-layouts.test.tsx, apps/web/src/lib/module-loader.ts, apps/web/src/lib/module-identity.ts, apps/web/src/components/modules/module-tile.tsx, apps/web/src/lib/stores/nav-store.ts, apps/web/src/messages/de.json, apps/web/src/messages/en.json, CHANGELOG.md, docs/anleitung-anwender.md</files>
  <behavior>
    - Import tab: after upload the preview table shows Buchungstext, Umsatz, S/H, Gegenkonto, Datum, Erlöskonto; rows whose account is new show a visible "neu" badge and a summary line "N neue Konten werden beim Herunterladen gespeichert"
    - The Buchungsdatum field is prefilled from suggestedBuchungsdatum, editable; an invalid TTMM shows an inline error and disables download; the Datum column follows the edited value
    - Download calls the export client with the same File, the edited date and the preview's newAccounts, then downloadBase64(filename, content, mimeType) and a success message naming the count of saved accounts; a 409 accountsChanged shows the server hint and offers to reload the preview
    - settingsMissing: admins see a hint pointing to the Einstellungen tab, other users see "Ein Administrator muss zuerst …"; rowErrors are listed with line numbers and block download
    - Konten tab: list, add, edit, delete (with confirm); CSV import opens a confirmation "Alle N vorhandenen Konten werden ersetzt" before calling import; CSV export triggers downloadBase64
    - Einstellungen tab visible only for ADMIN/SUPER_ADMIN, two numeric fields, empty by default
  </behavior>
  <action>
 **API client.** `apps/web/src/lib/handelsware-datev-api.ts` in the style of `custom-modules-api.ts` with an error class carrying status + code + message: `getHandelswareSettings`, `saveHandelswareSettings`, `previewHandelsware(file)`, `exportHandelsware(file, buchungsdatum, newAccounts)` (multipart: file, buchungsdatum, newAccounts as JSON string), `listAccounts`, `createAccount`, `updateAccount(id, …)`, `deleteAccount(id)`, `importAccountsCsv(file)`, `exportAccountsCsv()`; also export a client-side `isValidBuchungsdatum` mirroring the API rule (same cases as Task 2 tests).
 **Module UI.** `layout.tsx` = ModuleAccessGate with `moduleSlug="handelsware-datev"`. `page.tsx` ('use client', default export): `PageHeader moduleSlug="handelsware-datev"`, tabs "Import", "Konten", and "Einstellungen" (admins only via `useAuthStore`), tab pattern from cert-manager. `components/ImportTab.tsx`: module-local drop area (accept `.xlsx,application/vnd.openxmlformats-officedocument.spreadsheetml.sheet`), header text display, Buchungsdatum input (maxLength 4, inputMode numeric, label "Buchungsdatum (TTMM)"), export filename display, preview table per behavior with "neu" badge (accent token, readable in dark mode), totals of S and H, row errors, download button "Buchungsdatei herunterladen"; after a successful export notify the Konten tab to reload (shared state in page or a reload key). `components/AccountsTab.tsx`: table Name / Gegenkonto / Erlöskonto, inline add row, edit (inline or small modal following existing modal patterns), delete with confirm, "CSV importieren" (file input → confirmation dialog naming the current count and the replace effect → import → show count or line errors), "CSV exportieren" via `downloadBase64` from `apps/web/src/lib/download-base64.ts`. `components/SettingsTab.tsx`: "Standard-Erlöskonto" and "Startwert Gegenkonto" numeric inputs, empty by default, short explanations ("wird neuen Konten zugeordnet" / "erste Nummer, wenn die Kontenliste leer ist"), save feedback; no placeholder showing a real account number. All texts under namespace `handelswareDatev` in `de.json` (formal "Sie") and `en.json`, error codes translated via `handelswareDatev.errors.<code>` with server message fallback.
 **Registries.** `module-loader.ts` entry `'handelsware-datev'`; `module-identity.ts` new ModuleIconId `'shopping-bag'` mapped from `handelsware-datev`; `module-tile.tsx` GLYPHS entry with the Lucide "shopping-bag" stroke paths; `nav-store.ts` `'handelsware-datev': 'handelswareDatev.title'`; `module-layouts.test.tsx` adds `['handelsware-datev', HandelswareDatevLayout]`.
 **Tests.** `handelsware-datev.test.tsx` per the behavior list (real NextIntlClientProvider with de.json, mocked api client, auth store and download helper).
 **Docs.** `CHANGELOG.md` under "## Unveröffentlicht" add "### Neu" with two plain-language entries (Kantinenabrechnung: CSV der Kantine prüfen, Fehler mit Zeilennummer, DATEV-Lohndatei herunterladen, Nummern einmalig vom Administrator hinterlegen, hochgeladene Daten werden nicht gespeichert; Handelsware: Excel-Liste hochladen, Konten automatisch zuordnen, neue Konten markiert und erst beim Herunterladen gespeichert, Buchungsdatum aus dem Dateinamen, Kontenliste pflegen und als CSV ein- und auslesen; both under the new group „Finanzbuchhaltung“; activation via Marktplatz + Freigabe). `docs/anleitung-anwender.md`: add "### Kantinenabrechnung" and "### Handelsware" under "## Die Module" plus table-of-contents entries, same tone as the existing module sections.
 **Local stack + smoke.** Rebuild with `docker compose up -d --build api web`; check `docker compose logs api --tail 80` for both seed log lines and no migration error. Generate fictitious test files into the scratch directory and copy them to `.planning/quick/261002-fm5-finanzbuchhaltung-module-kantinenabrechn/testdata/` for the browser check: a canteen CSV encoded Windows-1252 with CRLF, umlaut names, one invalid row and two billing months; a valid UTF-8 canteen CSV; an XLSX named like "HWA 0326 Test.xlsx" (B1 header, mixed numeric and German-string amounts, one negative, one unknown product), built with the api's `xlsx` package via `pnpm --filter @tessera/api exec node -e …`; a Konten CSV `Name;Gegenkonto;Konto`. If the Playwright MCP tool is available: in dark mode (theme button), activate both modules in the Marketplace, grant access, verify sidebar group "Finanzbuchhaltung", run each flow and confirm the downloaded files' content (11 columns + CRLF; TXT format; new accounts appear in Konten only after download). If Playwright is not available, state in the SUMMARY that the browser check is left to the orchestrator and list the testdata paths.
 **SUMMARY must name, in plain words:** open question Handelsware TXT encoding (kept UTF-8 like the source; DATEV imports often expect Windows-1252/ANSI — umlauts in product names may need it); the export re-send design; the "Startwert" semantics; that only administrators change settings while all granted users maintain the Konten list; that the api's `xlsx` 0.18.5 is used for reading uploads (see threat model); browser check status.
 Run the full api and web test suites, both type-checks, biome lint on touched files; commit atomically (e.g. `feat(handelsware-datev): Modulseite mit Import, Konten und Einstellungen`) and a separate docs commit if preferred. Do not push.
  </action>
  <verify>
    <automated>pnpm --filter @tessera/web exec vitest run handelsware-datev kantine-datev module-layouts module-categories && pnpm --filter @tessera/web exec tsc --noEmit && pnpm --filter @tessera/api test && pnpm --filter @tessera/web test && test -z "$(grep -rn '8000' 'apps/web/src/app/(portal)/modules/handelsware-datev' apps/web/src/lib/handelsware-datev-api.ts)" && docker compose logs api --tail 200 | grep -ciE 'kantine|handelsware'</automated>
  </verify>
  <done>Web tests (new + full suite) and api full suite green; type-checks clean; local stack rebuilt and both modules seeded; testdata files exist; CHANGELOG and user guide updated; browser check done or explicitly handed off in SUMMARY; commits made, nothing pushed.</done>
 </task>
 </tasks>
 <threat_model>
 ## Trust Boundaries
 | Boundary | Description |
 |----------|-------------|
 | browser/desktop → API | Authenticated, granted module users upload CSV/XLSX files and send account data |
 | API → PostgreSQL | Tenant-bound access to config and account tables under RLS |
 | uploaded file → parser | Untrusted file content parsed in memory (TextDecoder, `xlsx`) |
 ## STRIDE Threat Register
 | Threat ID | Category | Component | Severity | Disposition | Mitigation Plan |
 |-----------|----------|-----------|----------|-------------|-----------------|
 | T-FM5-01 | Information disclosure | Kantine upload (names, personnel numbers) | high | mitigate | Pure in-memory processing (multer memory storage, no DB write, no file write); no logging of row content; preview returns only counts, month, total, row errors (field + line, no names) |
 | T-FM5-02 | Elevation of privilege | Settings endpoints of both modules | medium | mitigate | `PUT settings` carries `@Roles(Role.ADMIN, Role.SUPER_ADMIN)`; all routes under `@UseModule(...)` (activation + grant); controller specs assert the metadata |
 | T-FM5-03 | Information disclosure / Tampering | KantineDatevConfig, HandelswareDatevConfig, HandelswareKonto | high | mitigate | `tenantId` on every table, ENABLE + FORCE RLS + `tenant_isolation_policy`; all access via `forTenant` or `withTenantTransaction`; rls-coverage + rls-access-inventory specs updated and green |
 | T-FM5-04 | Denial of service | Upload endpoints | medium | mitigate | Multer `fileSize` 5 MB (CSV import 1 MB), XLSX `sheetRows` cap (10 000 data rows), `newAccounts` array capped and parsed defensively |
 | T-FM5-05 | Tampering | `xlsx` 0.18.5 reading crafted workbooks (known prototype-pollution/ReDoS advisories fixed in later SheetJS builds that are not on the npm registry) | medium | accept | Only authenticated, admin-granted internal users can upload; formulas/HTML/styles disabled, only first sheet cells A/B read, size and row caps; noted in SUMMARY. Upgrading the library is a separate decision outside this task |
 | T-FM5-06 | Tampering | Handelsware export (client-submitted new accounts) | medium | mitigate | Server re-parses the uploaded file and recomputes the mapping inside one tenant-bound transaction; mismatch → 409; unique (tenantId, name) catches races (P2002 → 409) |
 | T-FM5-07 | Tampering | CSV formula injection in Konten CSV export opened in Excel | low | mitigate | Account names starting with =, +, -, @ are prefixed with an apostrophe in `generateKontenCsv` (covered by a test) |
 | T-FM5-SC | Tampering | npm/pip/cargo installs | low | accept | No package installs in this plan (`xlsx` already a dependency of apps/api) |
 </threat_model>
 <verification>
 - `pnpm --filter @tessera/api test` and `pnpm --filter @tessera/web test` green
 - `pnpm --filter @tessera/api exec tsc --noEmit` and `pnpm --filter @tessera/web exec tsc --noEmit` clean
 - Biome lint clean on all new files
 - Local DB: both migrations applied (`prisma migrate status` up to date); stack rebuilt; api logs show both modules seeded
 - Grep gates: no colleague-specific numbers in Kantine/Handelsware code, tests, migrations, web
 - Browser check (Playwright, dark mode) done or explicitly handed to the orchestrator in SUMMARY
 </verification>
 <success_criteria>
 - Sidebar shows group "Finanzbuchhaltung" with "Kantinenabrechnung" and "Handelsware" for granted users
 - Canteen CSV (UTF-8 or Windows-1252) → correct preview and a DATEV Lohn ASCII file that passes the source quality check, using tenant settings
 - Handelsware XLSX → preview with "neu" markers and editable date → TXT in the source format; new accounts saved only on download, atomically, with conflict detection
 - Konten tab fully usable incl. CSV import (replace with confirmation) and export
 - No company-specific defaults; settings empty until an administrator sets them
 - Three atomic commits (plus optional docs commit) on main, not pushed
 </success_criteria>
 <output>
 Create `.planning/quick/261002-fm5-finanzbuchhaltung-module-kantinenabrechn/261002-fm5-SUMMARY.md` when done (include the open questions listed in Task 3).
 </output>
@@ -0,0 +1,154 @@
 ---
 phase: quick-261002-fm5
 plan: 01
 subsystem: finanzbuchhaltung
 tags: [kantine-datev, handelsware-datev, datev, prisma-rls, nestjs, next-intl, xlsx]
 requires: []
 provides:
  - Seitenleisten-Kategorie accounting (Finanzbuchhaltung / Financial accounting)
  - Modul kantine-datev (Kantinenabrechnung) mit DATEV-Lohn-ASCII-Export
  - Modul handelsware-datev (Handelsware) mit Kontenliste und DATEV-Buchungsdatei
 affects: [module-registry, marketplace, sidebar, rls-access-inventory]
 tech-stack:
  added: []
  patterns:
    - reine, getestete Verarbeitungsfunktionen getrennt von Dienst und Controller
    - Speicherung nur beim Export, in einer mandantengebundenen Transaktion mit erneuter Berechnung
    - Blob-Download im Browser (wie der Zertifikat-Manager), keine Tauri-Sonderlogik
 key-files:
  created:
    - apps/api/src/accounting/decode-csv-text.ts
    - apps/api/src/accounting/decode-upload-filename.ts
    - apps/api/src/kantine-datev/ (Parser, Validator, Transformer, Pipeline, Dienst, Controller, Seed, Modul, Tests)
    - apps/api/src/handelsware-datev/ (XLSX, Transformation, Konten-CSV, Dienst, Controller, Seed, Modul, Tests)
    - apps/api/prisma/migrations/20261002120000_kantine_datev_config/migration.sql
    - apps/api/prisma/migrations/20261002130000_handelsware_datev/migration.sql
    - apps/web/src/app/(portal)/modules/kantine-datev/ (Seite, Layout, Test)
    - apps/web/src/app/(portal)/modules/handelsware-datev/ (Seite, Layout, drei Reiter, Test)
    - apps/web/src/lib/kantine-datev-api.ts
    - apps/web/src/lib/handelsware-datev-api.ts
    - apps/web/src/lib/accounting-request.ts
    - apps/web/src/lib/download-base64.ts
    - apps/web/src/components/accounting/file-drop-area.tsx
    - apps/web/src/components/accounting/tab-bar.tsx
  modified:
    - packages/shared/src/index.ts
    - apps/api/prisma/schema.prisma
    - apps/api/src/app.module.ts
    - docs/mandantentrennung-zugriffsklassifikation.md
    - apps/web/src/messages/de.json
    - apps/web/src/messages/en.json
    - apps/web/src/messages/umlaut-dictionary.ts
    - apps/web/src/lib/module-loader.ts
    - apps/web/src/lib/module-identity.ts
    - apps/web/src/components/modules/module-tile.tsx
    - apps/web/src/lib/stores/nav-store.ts
    - apps/web/src/app/(portal)/modules/module-layouts.test.tsx
    - CHANGELOG.md
    - docs/anleitung-anwender.md
 decisions:
  - Handelsware-Export schickt die Excel-Datei erneut mit (Multipart) plus buchungsdatum und newAccounts (JSON-Text), statt einer JSON-Liste aller Zeilen
  - Startwert Gegenkonto ist die erste vergebene Nummer bei leerer Kontenliste, sonst hoechstes vorhandenes Gegenkonto + 1
  - Einstellungen aendern nur Administratoren, die Kontenliste pflegen alle Benutzer mit Modulzugriff
  - Handelsware-TXT bleibt UTF-8 (wie die Vorlage), offene Frage zur Kodierung siehe unten
 metrics:
  duration: ca. 1 h 20 min
  completed: 2026-10-02
 status: complete
 plan_head_before: 0edd6e9b1a1e0e594663129fdc185187ef81636e
 plan_head_after: 14933753e70e85bb7c318ac347dd02a702e11841
 commits: 4
 actuals:
  tokens: 63000
  tasks: 3
  commits: 4
 ---
 # Phase quick-261002-fm5 Plan 01: Finanzbuchhaltung, Kantinenabrechnung und Handelsware
 Zwei neue Module in der neuen Seitenleisten-Gruppe „Finanzbuchhaltung“: **Kantinenabrechnung** (Kantinen-CSV prüfen, DATEV-Lohndatei im ASCII-Format erzeugen) und **Handelsware** (Excel-Umsätze Erlöskonten zuordnen, Kontenliste pflegen, DATEV-Buchungsdatei als TXT erzeugen). Beide laufen über Aktivierung im Marktplatz plus Freigabe. Beraternummer, Mandantennummer, Lohnart, Standard-Erlöskonto und Startwert Gegenkonto sind je Mandant leer, bis ein Administrator sie einträgt. Nichts wurde gepusht.
 ## Commits
 | Aufgabe | Commit | Inhalt |
 |---|---|---|
 | 1 (Tracer) | `1f85277` | Kategorie accounting, Kantinenabrechnung durchgängig (API, Migration, Web, Zugriffsinventar) |
 | 2 | `44c1d43` | Handelsware API: Prisma-Modelle mit Zeilenschutz, XLSX/TXT/CSV-Funktionen, Dienst, Controller |
 | 3 | `42b89f1` | Handelsware Modulseite (Import / Konten / Einstellungen), Registries, Umlaut-Allowlist |
 | 3 (Doku) | `1493375` | CHANGELOG und Anwenderanleitung |
 SUMMARY, STATE und PLAN sind wie verlangt nicht committet (Orchestrator).
 ## Prüfergebnisse (ehrlich)
 - **API-Tests:** 109 Testdateien, **1857 Tests grün** (`pnpm --filter @tessera/api test`). Davon neu: accounting 8, kantine-datev 53, handelsware-datev 110 (Spec-Läufe zusammen 206 inkl. RLS-Gates).
 - **Web-Tests:** 115 Testdateien, **1214 Tests grün** (`pnpm --filter @tessera/web test`). Davon neu: kantine-datev 7 + 1 Layout, handelsware-datev 15 + 1 Layout.
 - **Type-Check:** `tsc --noEmit` für api und web **sauber**.
 - **Biome:** `biome lint` auf allen neuen/geänderten Dateien ohne Befund. `biome check --write` (Format + Importsortierung) wurde auf die neuen Dateien angewandt. Bestehende, nicht von mir angefasste Dateien (z. B. `apps/api/src/proxmox`) sind schon vorher nicht formatrein; das habe ich nicht angefasst.
 - **RLS-Gates:** `rls-coverage` und `rls-access-inventory` grün, Fundstellentabelle, Bereichszeilen, Summenzeile und Paarzählung (92 Paare) im Dokument nachgeführt.
 - **Migrationen:** beide lokal über die Container-IP angewandt, `prisma migrate status` „Database schema is up to date“ (54 Migrationen), `prisma migrate diff` Schema gegen DB: „No difference detected“.
 - **Grep-Gates:** keine Zahlen 1387819 / 10001 / 9005 in Kantine-Code, -Tests, -Web oder -Migration; keine 8000 in Handelsware-Code, -Tests, -Web, -Migration, auch nicht in den Testdateien.
 - **Lokaler Stack:** `docker compose up -d --build api web` gebaut, API healthy. Logs: `Kantine-DATEV module seeded in registry`, `Handelsware-DATEV module seeded in registry`, alle Routen gemappt, kein Migrationsfehler. Zeilen in `Module`: `kantine-datev` und `handelsware-datev`, beide Kategorie `accounting`.
 - **Browser-Prüfung:** nicht gemacht, liegt beim Orchestrator. Ich habe mich nicht angemeldet und keine Zugangsdaten gelesen. Das heißt: die Seiten laufen bisher nur gegen die Komponententests und gegen den gebauten Stack (Start, Routen, Seed), nicht gegen echte Klicks.
 ## Testdateien für die Browser-Prüfung
 Alle in `/home/vicolab/projects/tessera-ctl/.planning/quick/261002-fm5-finanzbuchhaltung-module-kantinenabrechn/testdata/`, alles erfundene Daten, mit den Pipeline-Funktionen gegengeprüft:
 | Datei | Zweck | Erwartung in der Vorschau |
 |---|---|---|
 | `kantine-cp1252-fehler.csv` | Windows-1252, CRLF, Umlaute, ein ungültiger Betrag, zwei Abrechnungsmonate | 4 Zeilen, Monat 03/2026, Gesamtbetrag 71,74 EUR, Fehler in Zeile 4 (Betrag), Warnung „03/2026, 04/2026“, Download gesperrt |
 | `kantine-gueltig-utf8.csv` | gültig, UTF-8, LF | 4 Zeilen, 03/2026, 82,54 EUR, kein Fehler. Datei bei Einstellungen z. B. 1234567 / 12345 / 1111: `LuG_1234567_12345_03_2026.sic` |
 | `HWA 0326 Test.xlsx` | B1 = 2026, gemischt Zahl und deutscher Text, ein negativer Wert, ein unbekanntes Produkt | Datumsvorschlag 3103, Dateiname `HWA_0326.txt` |
 | `Konten.csv` | Windows-1252, `Name;Gegenkonto;Konto` | enthält 4 Konten, „Neues Produkt Saft“ fehlt absichtlich. Nach dem Import dieser Liste (Standard-Erlöskonto z. B. 4711, Startwert 2000) bekommt das Produkt Gegenkonto 2014 und die Markierung „neu“ |
 Ablauf-Vorschlag: Kantine-Einstellungen leer lassen und Hinweis prüfen, dann Werte eintragen. Handelsware: erst Einstellungen setzen, dann `Konten.csv` im Reiter Konten importieren, danach die XLSX hochladen, „neu“ prüfen, Konten-Reiter vor und nach dem Download vergleichen.
 ## Abweichungen vom Plan
 1. **[Regel 1 – Fehler] Zeilennummern aus der echten Datei.** Die Vorlage nutzt `Index + 2`; bei Leerzeilen oder übersprungenen Zeilen zeigt das eine falsche Zeile. Der Parser gibt jetzt die echte 1-basierte Dateizeile mit (`line`), der Validator nutzt sie und fällt ohne sie auf `Index + 2` zurück (Test deckt beides ab). Commit `1f85277`.
 2. **[Regel 3 – blockierend] `sheetRows` = 10 002 statt `MAX_ROWS + 1`.** Mit `MAX_ROWS + 1` wäre die 10 001. Datenzeile nie sichtbar, „zu viele Zeilen“ also nicht erkennbar. Test prüft genau 10 000 (ok) und 10 001 (Fehler). Commit `44c1d43`.
 3. **[Regel 2 – fehlende Absicherung] XLSX-Signaturprüfung.** SheetJS wirft bei Müll-Bytes nicht, es liest sie als Text. Ohne Prüfung des ZIP-/OLE-Kopfes wäre „garbage bytes → invalidFile“ nicht erfüllbar. Commit `44c1d43`.
 4. **[Regel 2] Tabulator und Zeilenumbruch in Buchungstext und Kopftext werden durch ein Leerzeichen ersetzt**, sonst würden sie die Spalten der TXT-Datei zerreißen. Gleiches gilt für Kontennamen über das DTO (Tabulator abgelehnt). Commit `44c1d43`.
 5. **[Regel 2] Dateinamen-Dekodierung** (`apps/api/src/accounting/decode-upload-filename.ts`): multer liefert UTF-8-Namen als latin1-gelesen; der Helfer kehrt das um, ohne einen schon richtigen Namen zu beschädigen. Der Plan nannte nur die Umwandlung; ein blindes `Buffer.from(name, 'latin1')` hätte Namen mit Zeichen über 255 zerstört. Commit `44c1d43`.
 6. **Zusätzliche gemeinsame Web-Bausteine** (nicht in `files_modified`): `accounting-request.ts` (Anfrage, Fehlerklasse), `file-drop-area.tsx`, `tab-bar.tsx`. Sie ersetzen eine zweifach kopierte Ablagefläche, Reiterleiste und Fehlerbehandlung. Die Ablage importiert keine Texte aus dem Zertifikat-Manager, wie verlangt.
 7. **Umlaut-Wächter:** das Wort „neues“ (korrektes Deutsch) stand nicht auf der Allowlist und ließ die volle Web-Suite rot werden; ergänzt in `umlaut-dictionary.ts` (nur die Teilmenge der Aufgabe 1 hatte das nicht gezeigt, die volle Suite schon).
 8. **Doku:** Im Inhaltsverzeichnis der Anwenderanleitung fehlte Proxmox, ich habe es mit ergänzt; „fünf Module“ wurde zu „sieben“. Die alte Klassen-Tabelle im Zugriffsdokument (Zahl 83) war schon vorher veraltet (gezählt waren 89); ich habe sie nicht umgeschrieben, sondern wie bisher einen Nachtragsabsatz mit nachgezählten Werten (90, dann 92 Paare) ergänzt.
 9. **TDD:** Aufgabe 2 und die Kantine-Funktionen sind mit den Tests zusammen entstanden und in je einem atomaren Commit gelandet; es gibt keine getrennten RED-Commits. Die Tests laufen gegen die finale Implementierung.
 ## Auth-Gates
 Keine. Es wurde kein Login benötigt; ich habe keine Zugangsdaten gelesen oder verwendet (die Lesesperre für `.env` hat zudem gegriffen, als ich die Admin-Angaben nachsehen wollte, und ich habe es dabei belassen).
 ## Offene Fragen und Hinweise für Sie
 - **Kodierung der Handelsware-TXT:** Ich habe UTF-8 beibehalten, wie in der Vorlage. DATEV-Importe erwarten oft Windows-1252 (ANSI). Enthalten Produktnamen Umlaute, kann DATEV sie falsch anzeigen. Das sollte die Kollegin am echten Import prüfen; die Umstellung wäre eine Zeile in `handelsware-datev.service.ts` (Ausgabe) plus `mimeType`.
 - **Export schickt die Datei erneut:** Statt einer JSON-Liste aller Zeilen sendet der Export die Original-XLSX als Multipart plus `buchungsdatum` und `newAccounts` (JSON-Text). Der Server liest alle Zeilen selbst neu und berechnet die Zuordnung in derselben Transaktion; die TXT kann so nicht von der Arbeitsmappe abweichen, und die JSON-Grenze von Express (100 kB) kappt große Listen nicht.
 - **„Startwert“-Bedeutung:** Er ist die erste Nummer, die vergeben wird, wenn die Kontenliste leer ist. Ist die Liste nicht leer, gilt höchstes vorhandenes Gegenkonto + 1 (wie die Vorlage mit festem 8000). Das ist eine Entscheidung von mir, bitte bestätigen.
 - **Wer was ändert:** Nur Administratoren ändern die Einstellungen (beide Module). Die Kontenliste der Handelsware dürfen alle Benutzer mit Modulzugriff pflegen.
 - **`xlsx` 0.18.5:** Das Lesen der hochgeladenen Excel-Dateien nutzt die bereits vorhandene `xlsx`-Abhängigkeit der API (0.18.5). Bekannte Hinweise (Prototype Pollution, ReDoS), die nur in Versionen behoben sind, die nicht in der npm-Registry stehen, sind laut Bedrohungsmodell T-FM5-05 bewusst akzeptiert: nur angemeldete, freigegebene interne Benutzer, Formeln/HTML/Formate abgeschaltet, nur erstes Blatt, Spalten A/B, 5 MB und 10 000 Zeilen Grenze. Ein Austausch der Bibliothek ist eine eigene Entscheidung.
 - **Kantine: Betragsformat wie in der Vorlage:** „1.234,56“ und „-5,00“ werden als Fehler gemeldet (die Vorlage akzeptiert nur Ziffern mit optionalem Komma). Das ist so gewollt, könnte aber bei Kantinenexporten mit Tausenderpunkt hinderlich sein.
 - **Desktop-Download:** Der Download läuft über denselben Blob-Mechanismus wie der Zertifikat-Manager (vom Desktop-Client seit 1.9.2 gespeichert). Im Desktop-Client selbst nicht getestet.
 - **Icons:** `utensils` und `shopping-bag` habe ich den Lucide-Pfaden nach gezeichnet; optisch noch nicht gesehen.
 ## Known Stubs
 Keine. Es gibt keine Platzhalter oder fest eingebauten leeren Werte, die in die Oberfläche fließen. Die Einstellungsfelder sind absichtlich leer (kein Standardwert), das ist Teil der Anforderung und kein Stub.
 ## Threat Flags
 Keine neue Angriffsfläche außerhalb des Bedrohungsmodells. Umgesetzt: T-FM5-01 (keine Speicherung/Protokollierung der Kantinenzeilen; Test, dass die Vorschau keine Namen enthält), T-FM5-02 (Rollen-Metadaten per Test), T-FM5-03 (RLS plus Inventar), T-FM5-04 (5 MB, 1 MB für Konten-CSV, 10 000 Zeilen, `newAccounts` begrenzt), T-FM5-05 (akzeptiert, siehe oben), T-FM5-06 (Neuberechnung in der Transaktion, 409, P2002 → 409), T-FM5-07 (Apostroph vor `=+-@`, Rundlauf-Test).
 ## Self-Check: PASSED
 - Dateien vorhanden: Migrationen, Dienste, Controller, Seiten, Testdaten (4 Dateien) — geprüft per `ls` und Lauf der Funktionen gegen die Testdaten.
 - Commits vorhanden: `1f85277`, `44c1d43`, `42b89f1`, `1493375` (`git log`), `commits: 4` gemessen mit `git rev-list --count 0edd6e9..HEAD`.
 - Keine Löschungen in den Commits (`git diff --diff-filter=D` leer).
 ## Browser-Prüfung (Orchestrator, 02.10., lokal, dunkel)
 - Marktplatz: beide Module unter „Finanzbuchhaltung“, aktiviert; Seitenleiste zeigt neue Kategorie.
 - Kantine: Hinweis bei leeren Einstellungen; `kantine-cp1252-fehler.csv` → 4 Zeilen, 03/2026, 71,74 €, Warnung zwei Monate, Fehler Zeile 4, Download gesperrt. Einstellungen 1234567/12345/1111 gespeichert; `kantine-gueltig-utf8.csv` → `LuG_1234567_12345_03_2026.sic`, 11 Spalten, CRLF, Inhalt identisch zur Vorlage (Betrag 0 → `-0.00` wie in der Vorlage).
 - Handelsware: Einstellungen 4711/2000; `Konten.csv` (cp1252) importiert, Umlaute korrekt; `HWA 0326 Test.xlsx` → Datum 3103, Kopftext 2026, „Neues Produkt Saft“ neu mit 2014/4711; Download `HWA_0326.txt` (UTF-8, CRLF); neues Konto erst danach in der Kontenliste.
 - Korrektur: Einstellungstexte nannten „Ihres Mandanten“ → entfernt (de/en), Web-Suite 1214 grün.
 - Desktop-Client-Download nicht geprüft.