accounting modules

app/assets/utils/classes_ac/FinancialReports.php

@@ -0,0 +1,23 @@
+<?php
+/**
+ * FinancialReports
+ *
+ * Generates all financial statements from ac_balance + ac_journal_line.
+ * Read-only — no writes.
+ */
+class FinancialReports
+{
+    private PDO $pdo;
+    private int $companyId;
+
+    public function __construct(PDO $pdo, int $company_id)
+    {
+        $this->pdo       = $pdo;
+        $this->companyId = $company_id;
+    }
+
+    // TODO: getTrialBalance(string $from_period, string $to_period, ?int $dept_id): array
+    // TODO: getProfitAndLoss(string $from_period, string $to_period, ?int $dept_id): array
+    // TODO: getBalanceSheet(string $as_of_period, ?int $dept_id): array
+    // TODO: getGLMovement(string $account_code, string $from_period, string $to_period): array
+}