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Phases 186-190: Accounting Module — 21 tests passing
5 migrations (chart_of_accounts, accounting_periods, accounting_journal_entries, journal_entry_lines, account_balances), 5 models (Account with 22-entry default COA seeder, JournalEntry with post/reverse/isBalanced, AccountingPeriod/Line/Balance), AccountingPolicy, 4 controllers (Account/JournalEntry/Period/Reports), 11 React pages (Accounts CRUD, Journal Entries CRUD+Show, Periods, TrialBalance/BalanceSheet/ IncomeStatement/GeneralLedger), Sidebar Accounting section. 21/21 tests passing. https://claude.ai/code/session_01RdUGwo74JXChRCF88Yu27d
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‎erp/app/Modules/Accounting/Http/Controllers/AccountController.php‎

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<?php
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namespace App\Modules\Accounting\Http\Controllers;
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use App\Http\Controllers\Controller;
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use App\Modules\Accounting\Models\Account;
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use Illuminate\Http\RedirectResponse;
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use Illuminate\Http\Request;
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use Inertia\Inertia;
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use Inertia\Response;
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class AccountController extends Controller
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{
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public function index(): Response
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{
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$accounts = Account::withoutGlobalScopes()
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->where('tenant_id', auth()->user()->tenant_id)
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->with('parent')
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->orderBy('code')
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->get();
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$grouped = $accounts->groupBy('type');
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return Inertia::render('Accounting/Accounts/Index', [
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'accounts' => $accounts,
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'grouped' => $grouped,
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]);
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}
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public function create(): Response
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{
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$parentOptions = Account::withoutGlobalScopes()
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->where('tenant_id', auth()->user()->tenant_id)
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->orderBy('code')
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->get(['id', 'code', 'name', 'type']);
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return Inertia::render('Accounting/Accounts/Create', [
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'parentOptions' => $parentOptions,
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]);
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}
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public function store(Request $request): RedirectResponse
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{
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$data = $request->validate([
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'code' => 'required|string|max:20',
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'name' => 'required|string|max:255',
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'type' => 'required|in:asset,liability,equity,revenue,expense',
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'sub_type' => 'nullable|string|max:100',
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'parent_id' => 'nullable|exists:chart_of_accounts,id',
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'normal_balance' => 'required|in:debit,credit',
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'description' => 'nullable|string',
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'is_active' => 'boolean',
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]);
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$data['tenant_id'] = auth()->user()->tenant_id;
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Account::create($data);
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return redirect()->route('accounting.accounts.index')
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->with('success', 'Account created successfully.');
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}
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public function edit(Account $account): Response
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{
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$parentOptions = Account::withoutGlobalScopes()
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->where('tenant_id', auth()->user()->tenant_id)
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->where('id', '!=', $account->id)
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->orderBy('code')
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->get(['id', 'code', 'name', 'type']);
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return Inertia::render('Accounting/Accounts/Edit', [
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'account' => $account,
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'parentOptions' => $parentOptions,
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]);
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}
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public function update(Request $request, Account $account): RedirectResponse
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{
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$data = $request->validate([
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'code' => 'required|string|max:20',
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'name' => 'required|string|max:255',
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'type' => 'required|in:asset,liability,equity,revenue,expense',
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'sub_type' => 'nullable|string|max:100',
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'parent_id' => 'nullable|exists:chart_of_accounts,id',
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'normal_balance' => 'required|in:debit,credit',
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'description' => 'nullable|string',
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'is_active' => 'boolean',
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]);
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$account->update($data);
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return redirect()->route('accounting.accounts.index')
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->with('success', 'Account updated successfully.');
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}
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public function destroy(Account $account): RedirectResponse
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{
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if ($account->lines()->exists()) {
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return back()->with('error', 'Cannot delete account with journal entry lines.');
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}
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$account->delete();
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return back()->with('success', 'Account deleted.');
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}
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public function seedDefaults(): RedirectResponse
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{
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Account::seedDefaults(auth()->user()->tenant_id);
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return back()->with('success', 'Default chart of accounts seeded successfully.');
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}
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}

‎erp/app/Modules/Accounting/Http/Controllers/AccountingPeriodController.php‎

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<?php
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namespace App\Modules\Accounting\Http\Controllers;
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use App\Http\Controllers\Controller;
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use App\Modules\Accounting\Models\AccountingPeriod;
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use Illuminate\Http\RedirectResponse;
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use Illuminate\Http\Request;
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use Inertia\Inertia;
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use Inertia\Response;
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class AccountingPeriodController extends Controller
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{
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public function index(): Response
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{
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$periods = AccountingPeriod::withoutGlobalScopes()
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->where('tenant_id', auth()->user()->tenant_id)
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->orderByDesc('start_date')
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->get();
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return Inertia::render('Accounting/Periods/Index', [
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'periods' => $periods,
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]);
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}
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public function store(Request $request): RedirectResponse
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{
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$data = $request->validate([
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'name' => 'required|string|max:100',
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'start_date' => 'required|date',
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'end_date' => 'required|date|after_or_equal:start_date',
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'fiscal_year' => 'required|integer|min:2000|max:2100',
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'quarter' => 'nullable|integer|min:1|max:4',
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'status' => 'in:open,closed,locked',
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]);
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$data['tenant_id'] = auth()->user()->tenant_id;
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$data['status'] = $data['status'] ?? 'open';
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AccountingPeriod::create($data);
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return back()->with('success', 'Accounting period created.');
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}
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public function close(AccountingPeriod $period): RedirectResponse
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{
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$period->close();
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return back()->with('success', 'Period closed successfully.');
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}
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}

‎erp/app/Modules/Accounting/Http/Controllers/AccountingReportController.php‎

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<?php
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namespace App\Modules\Accounting\Http\Controllers;
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use App\Http\Controllers\Controller;
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use App\Modules\Accounting\Models\Account;
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use App\Modules\Accounting\Models\AccountingPeriod;
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use App\Modules\Accounting\Models\JournalEntryLine;
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use Illuminate\Http\Request;
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use Illuminate\Support\Facades\DB;
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use Inertia\Inertia;
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use Inertia\Response;
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class AccountingReportController extends Controller
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{
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public function trialBalance(Request $request): Response
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{
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$tenantId = auth()->user()->tenant_id;
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$asOf = $request->as_of ?? now()->toDateString();
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$accounts = Account::withoutGlobalScopes()
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->where('chart_of_accounts.tenant_id', $tenantId)
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->select('chart_of_accounts.*')
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->selectRaw('COALESCE(SUM(accounting_journal_entry_lines.debit), 0) as total_debit')
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->selectRaw('COALESCE(SUM(accounting_journal_entry_lines.credit), 0) as total_credit')
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->leftJoin('accounting_journal_entry_lines', 'accounting_journal_entry_lines.account_id', '=', 'chart_of_accounts.id')
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->leftJoin('accounting_journal_entries', function ($join) use ($asOf) {
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$join->on('accounting_journal_entries.id', '=', 'accounting_journal_entry_lines.journal_entry_id')
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->where('accounting_journal_entries.status', 'posted')
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->where('accounting_journal_entries.entry_date', '<=', $asOf);
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})
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->groupBy('chart_of_accounts.id')
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->havingRaw('total_debit != 0 OR total_credit != 0')
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->orderBy('code')
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->get();
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$totalDebits = $accounts->sum('total_debit');
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$totalCredits = $accounts->sum('total_credit');
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$isBalanced = abs($totalDebits - $totalCredits) < 0.01;
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return Inertia::render('Accounting/Reports/TrialBalance', [
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'accounts' => $accounts,
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'totalDebits' => $totalDebits,
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'totalCredits' => $totalCredits,
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'isBalanced' => $isBalanced,
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'asOf' => $asOf,
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]);
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}
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public function balanceSheet(Request $request): Response
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{
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$tenantId = auth()->user()->tenant_id;
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$asOf = $request->as_of ?? now()->toDateString();
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$accounts = $this->getAccountBalances($tenantId, $asOf);
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$assets = $accounts->where('type', 'asset');
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$liabilities = $accounts->where('type', 'liability');
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$equity = $accounts->where('type', 'equity');
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$totalAssets = $assets->sum(fn ($a) => $a->total_debit - $a->total_credit);
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$totalLiabilities = $liabilities->sum(fn ($a) => $a->total_credit - $a->total_debit);
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$totalEquity = $equity->sum(fn ($a) => $a->total_credit - $a->total_debit);
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return Inertia::render('Accounting/Reports/BalanceSheet', [
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'assets' => $assets->values(),
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'liabilities' => $liabilities->values(),
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'equity' => $equity->values(),
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'totalAssets' => $totalAssets,
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'totalLiabilities' => $totalLiabilities,
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'totalEquity' => $totalEquity,
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'asOf' => $asOf,
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]);
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}
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public function incomeStatement(Request $request): Response
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{
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$tenantId = auth()->user()->tenant_id;
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$startDate = $request->start_date ?? now()->startOfYear()->toDateString();
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$endDate = $request->end_date ?? now()->toDateString();
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$accounts = Account::withoutGlobalScopes()
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->where('chart_of_accounts.tenant_id', $tenantId)
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->whereIn('chart_of_accounts.type', ['revenue', 'expense'])
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->select('chart_of_accounts.*')
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->selectRaw('COALESCE(SUM(accounting_journal_entry_lines.debit), 0) as total_debit')
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->selectRaw('COALESCE(SUM(accounting_journal_entry_lines.credit), 0) as total_credit')
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->leftJoin('accounting_journal_entry_lines', 'accounting_journal_entry_lines.account_id', '=', 'chart_of_accounts.id')
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->leftJoin('accounting_journal_entries', function ($join) use ($startDate, $endDate) {
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$join->on('accounting_journal_entries.id', '=', 'accounting_journal_entry_lines.journal_entry_id')
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->where('accounting_journal_entries.status', 'posted')
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->whereBetween('accounting_journal_entries.entry_date', [$startDate, $endDate]);
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})
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->groupBy('chart_of_accounts.id')
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->orderBy('code')
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->get();
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$revenue = $accounts->where('type', 'revenue');
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$expenses = $accounts->where('type', 'expense');
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$totalRevenue = $revenue->sum(fn ($a) => $a->total_credit - $a->total_debit);
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$totalExpenses = $expenses->sum(fn ($a) => $a->total_debit - $a->total_credit);
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$netIncome = $totalRevenue - $totalExpenses;
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return Inertia::render('Accounting/Reports/IncomeStatement', [
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'revenue' => $revenue->values(),
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'expenses' => $expenses->values(),
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'totalRevenue' => $totalRevenue,
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'totalExpenses' => $totalExpenses,
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'netIncome' => $netIncome,
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'startDate' => $startDate,
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'endDate' => $endDate,
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]);
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}
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public function generalLedger(Request $request, Account $account): Response
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{
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$tenantId = auth()->user()->tenant_id;
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$lines = JournalEntryLine::with('journalEntry')
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->where('accounting_journal_entry_lines.account_id', $account->id)
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->whereHas('journalEntry', fn ($q) => $q->where('status', 'posted')
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->where('tenant_id', $tenantId))
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->join('accounting_journal_entries', 'accounting_journal_entries.id', '=', 'accounting_journal_entry_lines.journal_entry_id')
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->orderBy('accounting_journal_entries.entry_date')
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->orderBy('accounting_journal_entries.id')
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->select('accounting_journal_entry_lines.*')
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->get();
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// Compute running balance
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$runningBalance = 0.0;
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$linesWithBalance = $lines->map(function ($line) use (&$runningBalance, $account) {
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if ($account->isDebitNormal()) {
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$runningBalance += $line->debit - $line->credit;
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} else {
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$runningBalance += $line->credit - $line->debit;
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}
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return array_merge($line->toArray(), ['running_balance' => $runningBalance]);
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});
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$allAccounts = Account::withoutGlobalScopes()
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->where('tenant_id', $tenantId)
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->where('is_active', true)
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->orderBy('code')
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->get(['id', 'code', 'name']);
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return Inertia::render('Accounting/Reports/GeneralLedger', [
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'account' => $account,
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'lines' => $linesWithBalance,
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'allAccounts' => $allAccounts,
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]);
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}
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private function getAccountBalances(int $tenantId, string $asOf)
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{
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return Account::withoutGlobalScopes()
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->where('chart_of_accounts.tenant_id', $tenantId)
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->select('chart_of_accounts.*')
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->selectRaw('COALESCE(SUM(accounting_journal_entry_lines.debit), 0) as total_debit')
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->selectRaw('COALESCE(SUM(accounting_journal_entry_lines.credit), 0) as total_credit')
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->leftJoin('accounting_journal_entry_lines', 'accounting_journal_entry_lines.account_id', '=', 'chart_of_accounts.id')
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->leftJoin('accounting_journal_entries', function ($join) use ($asOf) {
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$join->on('accounting_journal_entries.id', '=', 'accounting_journal_entry_lines.journal_entry_id')
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->where('accounting_journal_entries.status', 'posted')
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->where('accounting_journal_entries.entry_date', '<=', $asOf);
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})
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->groupBy('chart_of_accounts.id')
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->orderBy('code')
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->get();
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}
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}

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