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accounting workflows

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This commit is contained in:
Thanakorn S
2026-05-20 10:17:02 +07:00
parent 04a683bd02
commit 7396db6ffc
199 changed files with 23539 additions and 5345 deletions
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app/assets/utils/classes_ac/FinancialReports.php
+474 -6
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@@ -2,8 +2,8 @@
/**
* FinancialReports
*
* Generates all financial statements from ac_balance + ac_journal_line.
* Read-only — no writes.
* Generates all financial statements from td_gl + td_gl_item joined with md_account.
* Read-only — no writes. All results are reusable across API endpoints and future reports.
*/
class FinancialReports
{
@@ -16,8 +16,476 @@ class FinancialReports
$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
// ── Trial Balance ─────────────────────────────────────────────────────────
// Returns every posting account with brought-forward balance, period movement,
// and carry-forward balance for the selected date range.
private function normalizeDate(string $date, bool $end_of_month = false): string
{
$date = trim($date);
if (preg_match('/^\d{4}-\d{2}-\d{2}$/', $date)) {
return $date;
}
if (preg_match('/^\d{4}-\d{2}$/', $date)) {
return $end_of_month ? date('Y-m-t', strtotime($date . '-01')) : $date . '-01';
}
return date('Y-m-d');
}
public function getTrialBalance(string $from_date, string $to_date, int $dept_id = 0): array
{
$from_date = $this->normalizeDate($from_date);
$to_date = $this->normalizeDate($to_date, true);
$sth = $this->pdo->prepare("
SELECT
a.account_code,
a.account_name,
a.account_type,
COALESCE(SUM(CASE WHEN COALESCE(g.journal_date, DATE(g.created_at)) < :from_date THEN i.debit ELSE 0 END), 0) AS opening_debit,
COALESCE(SUM(CASE WHEN COALESCE(g.journal_date, DATE(g.created_at)) < :from_date THEN i.credit ELSE 0 END), 0) AS opening_credit,
COALESCE(SUM(CASE WHEN COALESCE(g.journal_date, DATE(g.created_at)) BETWEEN :from_date AND :to_date THEN i.debit ELSE 0 END), 0) AS period_debit,
COALESCE(SUM(CASE WHEN COALESCE(g.journal_date, DATE(g.created_at)) BETWEEN :from_date AND :to_date THEN i.credit ELSE 0 END), 0) AS period_credit
FROM md_account a
LEFT JOIN td_gl_item i ON i.company_id = a.company_id
AND i.account_code = a.account_code
AND (:dept_id = 0 OR i.department_id = :dept_id)
LEFT JOIN td_gl g ON g.id = i.gl_id
AND g.company_id = a.company_id
AND COALESCE(g.journal_date, DATE(g.created_at)) <= :to_date
WHERE a.company_id = :cid AND a.is_posting = 1 AND a.status = 1
GROUP BY a.account_code, a.account_name, a.account_type
HAVING opening_debit <> 0
OR opening_credit <> 0
OR period_debit <> 0
OR period_credit <> 0
ORDER BY a.account_code
");
$sth->execute([
':cid' => $this->companyId,
':from_date' => $from_date,
':to_date' => $to_date,
':dept_id' => $dept_id,
]);
$rows = $sth->fetchAll(PDO::FETCH_ASSOC);
$total_opening_debit = 0.0;
$total_opening_credit = 0.0;
$total_period_debit = 0.0;
$total_period_credit = 0.0;
$total_closing_debit = 0.0;
$total_closing_credit = 0.0;
foreach ($rows as &$row) {
$opening_balance = (float)$row['opening_debit'] - (float)$row['opening_credit'];
$period_debit = (float)$row['period_debit'];
$period_credit = (float)$row['period_credit'];
$closing_balance = $opening_balance + $period_debit - $period_credit;
$row['opening_balance'] = $opening_balance;
$row['opening_debit'] = $opening_balance > 0 ? $opening_balance : 0.0;
$row['opening_credit'] = $opening_balance < 0 ? abs($opening_balance) : 0.0;
$row['period_debit'] = $period_debit;
$row['period_credit'] = $period_credit;
$row['closing_balance'] = $closing_balance;
$row['closing_debit'] = $closing_balance > 0 ? $closing_balance : 0.0;
$row['closing_credit'] = $closing_balance < 0 ? abs($closing_balance) : 0.0;
$total_opening_debit += $row['opening_debit'];
$total_opening_credit += $row['opening_credit'];
$total_period_debit += $row['period_debit'];
$total_period_credit += $row['period_credit'];
$total_closing_debit += $row['closing_debit'];
$total_closing_credit += $row['closing_credit'];
}
unset($row);
return [
'rows' => $rows,
'total_opening_debit' => $total_opening_debit,
'total_opening_credit' => $total_opening_credit,
'total_period_debit' => $total_period_debit,
'total_period_credit' => $total_period_credit,
'total_closing_debit' => $total_closing_debit,
'total_closing_credit' => $total_closing_credit,
'total_debit' => $total_closing_debit,
'total_credit' => $total_closing_credit,
'from_date' => $from_date,
'to_date' => $to_date,
'from_period' => substr($from_date, 0, 7),
'to_period' => substr($to_date, 0, 7),
];
}
// ── Profit & Loss ─────────────────────────────────────────────────────────
// Returns revenue and expense accounts for the date range.
// revenue net = credit - debit; expense net = debit - credit (normal balances).
public function getProfitAndLoss(string $from_date, string $to_date, int $dept_id = 0): array
{
$from_date = $this->normalizeDate($from_date);
$to_date = $this->normalizeDate($to_date, true);
$sth = $this->pdo->prepare("
SELECT
a.account_code,
a.account_name,
a.account_type,
COALESCE(SUM(i.debit), 0) AS total_debit,
COALESCE(SUM(i.credit), 0) AS total_credit
FROM md_account a
JOIN td_gl_item i ON i.company_id = a.company_id
AND i.account_code = a.account_code
AND (:dept_id = 0 OR i.department_id = :dept_id)
JOIN td_gl g ON g.id = i.gl_id
AND g.company_id = a.company_id
AND COALESCE(g.journal_date, DATE(g.created_at)) BETWEEN :from_date AND :to_date
WHERE a.company_id = :cid
AND a.account_type IN ('revenue','expense')
AND a.is_posting = 1
GROUP BY a.account_code, a.account_name, a.account_type
ORDER BY a.account_type DESC, a.account_code
");
$sth->execute([
':cid' => $this->companyId,
':from_date' => $from_date,
':to_date' => $to_date,
':dept_id' => $dept_id,
]);
$rows = $sth->fetchAll(PDO::FETCH_ASSOC);
$total_revenue = 0.0;
$total_expense = 0.0;
foreach ($rows as $r) {
if ($r['account_type'] === 'revenue') $total_revenue += $r['total_credit'] - $r['total_debit'];
if ($r['account_type'] === 'expense') $total_expense += $r['total_debit'] - $r['total_credit'];
}
return [
'rows' => $rows,
'total_revenue' => $total_revenue,
'total_expense' => $total_expense,
'net_profit' => $total_revenue - $total_expense,
'from_date' => $from_date,
'to_date' => $to_date,
'from_period' => substr($from_date, 0, 7),
'to_period' => substr($to_date, 0, 7),
];
}
// ── Balance Sheet ─────────────────────────────────────────────────────────
// Cumulative balances for asset/liability/equity accounts up to as_of_period.
// Retained earnings = cumulative net P&L (revenue - expense) through that period.
public function getBalanceSheet(string $as_of_date, int $dept_id = 0): array
{
$as_of_date = $this->normalizeDate($as_of_date, true);
$sth = $this->pdo->prepare("
SELECT
a.account_code,
a.account_name,
a.account_type,
COALESCE(SUM(i.debit), 0) AS total_debit,
COALESCE(SUM(i.credit), 0) AS total_credit
FROM md_account a
JOIN td_gl_item i ON i.company_id = a.company_id
AND i.account_code = a.account_code
AND (:dept_id = 0 OR i.department_id = :dept_id)
JOIN td_gl g ON g.id = i.gl_id
AND g.company_id = a.company_id
AND COALESCE(g.journal_date, DATE(g.created_at)) <= :as_of
WHERE a.company_id = :cid
AND a.account_type IN ('asset','liability','equity')
AND a.is_posting = 1 AND a.status = 1
GROUP BY a.account_code, a.account_name, a.account_type
ORDER BY a.account_type, a.account_code
");
$sth->execute([':cid' => $this->companyId, ':as_of' => $as_of_date, ':dept_id' => $dept_id]);
$rows = $sth->fetchAll(PDO::FETCH_ASSOC);
$sth = $this->pdo->prepare("
SELECT
COALESCE(SUM(CASE WHEN a.account_type = 'revenue'
THEN i.credit - i.debit ELSE 0 END), 0) AS net_revenue,
COALESCE(SUM(CASE WHEN a.account_type = 'expense'
THEN i.debit - i.credit ELSE 0 END), 0) AS net_expense
FROM md_account a
JOIN td_gl_item i ON i.company_id = a.company_id
AND i.account_code = a.account_code
AND (:dept_id = 0 OR i.department_id = :dept_id)
JOIN td_gl g ON g.id = i.gl_id
AND g.company_id = a.company_id
AND COALESCE(g.journal_date, DATE(g.created_at)) <= :as_of
WHERE a.company_id = :cid
AND a.account_type IN ('revenue','expense')
AND a.is_posting = 1
");
$sth->execute([':cid' => $this->companyId, ':as_of' => $as_of_date, ':dept_id' => $dept_id]);
$pl = $sth->fetch(PDO::FETCH_ASSOC);
return [
'rows' => $rows,
'retained_earnings' => (float)($pl['net_revenue'] ?? 0) - (float)($pl['net_expense'] ?? 0),
'as_of_date' => $as_of_date,
'as_of_period' => substr($as_of_date, 0, 7),
];
}
// ── Monthly Trend ─────────────────────────────────────────────────────────
// Revenue vs expense per period for the last N months (defaults to 6).
// Returns rows: [{period, revenue, expense}]
public function getMonthlyTrend(int $months = 6): array
{
$from = date('Y-m', strtotime('-' . ($months - 1) . ' months'));
$sth = $this->pdo->prepare("
SELECT
g.period,
SUM(CASE WHEN a.account_type = 'revenue' THEN i.credit - i.debit ELSE 0 END) AS revenue,
SUM(CASE WHEN a.account_type = 'expense' THEN i.debit - i.credit ELSE 0 END) AS expense
FROM td_gl g
JOIN td_gl_item i ON i.gl_id = g.id AND i.company_id = g.company_id
JOIN md_account a ON a.company_id = i.company_id AND a.account_code = i.account_code
WHERE g.company_id = :cid AND g.period >= :from_period
GROUP BY g.period
ORDER BY g.period ASC
");
$sth->execute([':cid' => $this->companyId, ':from_period' => $from]);
return $sth->fetchAll(PDO::FETCH_ASSOC);
}
// ── Dashboard focused methods ─────────────────────────────────────────────
// One method per dashboard card/section. Used by separate REST endpoints.
public function getDashboardPL(): array
{
$sth = $this->pdo->prepare("
SELECT
a.account_type,
COALESCE(SUM(i.debit), 0) AS total_debit,
COALESCE(SUM(i.credit), 0) AS total_credit
FROM md_account a
JOIN td_gl_item i ON i.company_id = a.company_id AND i.account_code = a.account_code
JOIN td_gl g ON g.company_id = i.company_id AND g.id = i.gl_id
WHERE a.company_id = :cid
AND a.account_type IN ('revenue', 'expense')
AND a.is_posting = 1
GROUP BY a.account_type
");
$sth->execute([':cid' => $this->companyId]);
$revenue = 0.0;
$expense = 0.0;
foreach ($sth->fetchAll(PDO::FETCH_ASSOC) as $row) {
if ($row['account_type'] === 'revenue') $revenue += (float)$row['total_credit'] - (float)$row['total_debit'];
if ($row['account_type'] === 'expense') $expense += (float)$row['total_debit'] - (float)$row['total_credit'];
}
return ['revenue' => $revenue, 'expense' => $expense, 'net_profit' => $revenue - $expense];
}
public function getDashboardJournalCount(): int
{
$sth = $this->pdo->prepare("SELECT COUNT(*) FROM td_gl WHERE company_id = :cid");
$sth->execute([':cid' => $this->companyId]);
return (int)$sth->fetchColumn();
}
public function getDashboardBySource(): array
{
$sth = $this->pdo->prepare("
SELECT source_type, COUNT(*) AS cnt
FROM td_gl
WHERE company_id = :cid
GROUP BY source_type
ORDER BY cnt DESC
");
$sth->execute([':cid' => $this->companyId]);
return $sth->fetchAll(PDO::FETCH_ASSOC);
}
public function getDashboardRecentEntries(int $limit = 10): array
{
$limit = max(1, min(100, $limit));
$sth = $this->pdo->prepare("
SELECT
g.id, g.source_type,
COALESCE(g.reference, '') AS reference,
COALESCE(g.description, '') AS description,
COALESCE(g.journal_date, DATE(g.created_at)) AS journal_date,
g.period,
SUM(i.debit) AS total_debit,
SUM(i.credit) AS total_credit
FROM td_gl g
JOIN td_gl_item i ON i.gl_id = g.id AND i.company_id = g.company_id
WHERE g.company_id = :cid
GROUP BY g.id, g.source_type, g.reference, g.description, g.journal_date, g.period, g.created_at
ORDER BY g.created_at DESC
LIMIT {$limit}
");
$sth->execute([':cid' => $this->companyId]);
return $sth->fetchAll(PDO::FETCH_ASSOC);
}
public function getDashboardSummary(int $trend_months = 6, int $recent_limit = 10): array
{
$sth = $this->pdo->prepare("
SELECT
a.account_type,
COALESCE(SUM(i.debit), 0) AS total_debit,
COALESCE(SUM(i.credit), 0) AS total_credit
FROM md_account a
JOIN td_gl_item i
ON i.company_id = a.company_id
AND i.account_code = a.account_code
JOIN td_gl g
ON g.company_id = i.company_id
AND g.id = i.gl_id
WHERE a.company_id = :cid
AND a.account_type IN ('revenue', 'expense')
AND a.is_posting = 1
GROUP BY a.account_type
");
$sth->execute([':cid' => $this->companyId]);
$total_revenue = 0.0;
$total_expense = 0.0;
foreach ($sth->fetchAll(PDO::FETCH_ASSOC) as $row) {
if ($row['account_type'] === 'revenue') {
$total_revenue += (float)$row['total_credit'] - (float)$row['total_debit'];
}
if ($row['account_type'] === 'expense') {
$total_expense += (float)$row['total_debit'] - (float)$row['total_credit'];
}
}
$sth = $this->pdo->prepare("SELECT COUNT(*) FROM td_gl WHERE company_id = :cid");
$sth->execute([':cid' => $this->companyId]);
$journal_count = (int)$sth->fetchColumn();
$sth = $this->pdo->prepare("
SELECT source_type, COUNT(*) AS cnt
FROM td_gl
WHERE company_id = :cid
GROUP BY source_type
ORDER BY cnt DESC
");
$sth->execute([':cid' => $this->companyId]);
$by_source = $sth->fetchAll(PDO::FETCH_ASSOC);
$sth = $this->pdo->prepare("
SELECT
g.id, g.source_type,
COALESCE(g.reference, '') AS reference,
COALESCE(g.description, '') AS description,
COALESCE(g.journal_date, DATE(g.created_at)) AS journal_date,
g.period,
SUM(i.debit) AS total_debit,
SUM(i.credit) AS total_credit
FROM td_gl g
JOIN td_gl_item i ON i.gl_id = g.id AND i.company_id = g.company_id
WHERE g.company_id = :cid
GROUP BY g.id, g.source_type, g.reference, g.description, g.journal_date, g.period, g.created_at
ORDER BY g.created_at DESC
LIMIT {$recent_limit}
");
$sth->execute([':cid' => $this->companyId]);
$recent = $sth->fetchAll(PDO::FETCH_ASSOC);
return [
'revenue' => $total_revenue,
'expense' => $total_expense,
'net_profit' => $total_revenue - $total_expense,
'journal_count' => $journal_count,
'trend' => $this->getMonthlyTrend($trend_months),
'by_source' => $by_source,
'recent' => $recent,
];
}
// ── GL Movement ───────────────────────────────────────────────────────────
// Per-account ledger: opening balance + chronological lines with running balance.
public function getGLMovement(string $account_code, string $from_date, string $to_date, int $dept_id = 0): array
{
$from_date = $this->normalizeDate($from_date);
$to_date = $this->normalizeDate($to_date, true);
// Opening balance = all movements before from_date
$sth = $this->pdo->prepare("
SELECT
COALESCE(SUM(i.debit), 0) AS opening_debit,
COALESCE(SUM(i.credit), 0) AS opening_credit
FROM td_gl_item i
JOIN td_gl g ON g.id = i.gl_id AND g.company_id = i.company_id
WHERE i.company_id = :cid
AND i.account_code = :code
AND (:dept_id = 0 OR i.department_id = :dept_id)
AND COALESCE(g.journal_date, DATE(g.created_at)) < :from_date
");
$sth->execute([
':cid' => $this->companyId,
':code' => $account_code,
':from_date' => $from_date,
':dept_id' => $dept_id,
]);
$ob = $sth->fetch(PDO::FETCH_ASSOC);
$opening_balance = (float)$ob['opening_debit'] - (float)$ob['opening_credit'];
// Period lines
$sth = $this->pdo->prepare("
SELECT
g.id AS gl_id,
g.source_type,
COALESCE(g.reference, '') AS reference,
COALESCE(g.description, '') AS gl_description,
g.period,
i.department_id,
COALESCE(d.dept_code, '') AS dept_code,
COALESCE(d.dept_name, '') AS dept_name,
COALESCE(g.journal_date, DATE(g.created_at)) AS entry_date,
DATE_FORMAT(g.created_at, '%d/%m/%Y %H:%i') AS posted_at,
i.debit,
i.credit,
COALESCE(i.description, '') AS line_description
FROM td_gl_item i
JOIN td_gl g ON g.id = i.gl_id AND g.company_id = i.company_id
LEFT JOIN md_department d ON d.company_id = i.company_id AND d.id = i.department_id
WHERE i.company_id = :cid
AND i.account_code = :code
AND (:dept_id = 0 OR i.department_id = :dept_id)
AND COALESCE(g.journal_date, DATE(g.created_at)) BETWEEN :from_date AND :to_date
ORDER BY g.journal_date ASC, g.id ASC, i.id ASC
");
$sth->execute([
':cid' => $this->companyId,
':code' => $account_code,
':from_date' => $from_date,
':to_date' => $to_date,
':dept_id' => $dept_id,
]);
$rows = $sth->fetchAll(PDO::FETCH_ASSOC);
// Account metadata
$sth = $this->pdo->prepare(
"SELECT account_name, account_type
FROM md_account
WHERE company_id = :cid AND account_code = :code LIMIT 1"
);
$sth->execute([':cid' => $this->companyId, ':code' => $account_code]);
$acct = $sth->fetch(PDO::FETCH_ASSOC);
return [
'account_code' => $account_code,
'account_name' => $acct['account_name'] ?? '',
'account_type' => $acct['account_type'] ?? '',
'opening_balance' => $opening_balance,
'rows' => $rows,
'from_date' => $from_date,
'to_date' => $to_date,
'from_period' => substr($from_date, 0, 7),
'to_period' => substr($to_date, 0, 7),
];
}
}