wms-app/app/assets/utils/classes_ac/ChartOfAccounts.php

<?php
class ChartOfAccounts
{
    private PDO $pdo;
    private int $companyId;

    public function __construct(PDO $pdo, int $company_id)
    {
        $this->pdo       = $pdo;
        $this->companyId = $company_id;
    }

    public function getAll(): array
    {
        $sth = $this->pdo->prepare(
            "SELECT * FROM md_account
             WHERE company_id = :cid
             ORDER BY account_code ASC"
        );
        $sth->execute([':cid' => $this->companyId]);
        return $sth->fetchAll(PDO::FETCH_ASSOC);
    }

    public function getByCode(string $account_code): ?array
    {
        $sth = $this->pdo->prepare(
            "SELECT * FROM md_account
             WHERE company_id = :cid AND account_code = :code
             LIMIT 1"
        );
        $sth->execute([':cid' => $this->companyId, ':code' => $account_code]);
        $row = $sth->fetch(PDO::FETCH_ASSOC);
        return $row ?: null;
    }

    public function getByType(string $account_type): array
    {
        $sth = $this->pdo->prepare(
            "SELECT * FROM md_account
             WHERE company_id = :cid AND account_type = :type AND status = 1
             ORDER BY account_code ASC"
        );
        $sth->execute([':cid' => $this->companyId, ':type' => $account_type]);
        return $sth->fetchAll(PDO::FETCH_ASSOC);
    }

    public function getById(int $id): ?array
    {
        $sth = $this->pdo->prepare(
            "SELECT * FROM md_account
             WHERE company_id = :cid AND id = :id
             LIMIT 1"
        );
        $sth->execute([':cid' => $this->companyId, ':id' => $id]);
        $row = $sth->fetch(PDO::FETCH_ASSOC);
        return $row ?: null;
    }

    public function create(array $data): int
    {
        $sth = $this->pdo->prepare(
            "INSERT INTO md_account
               (company_id, account_code, account_name, account_type, account_category, parent_code, is_posting, status)
             VALUES
               (:cid, :code, :name, :type, :category, :parent, :posting, :status)"
        );
        $sth->execute([
            ':cid'      => $this->companyId,
            ':code'     => trim($data['account_code']),
            ':name'     => trim($data['account_name']),
            ':type'     => $data['account_type'],
            ':category' => !empty($data['account_category']) ? trim($data['account_category']) : '',
            ':parent'   => !empty($data['parent_code']) ? trim($data['parent_code']) : null,
            ':posting'  => (int)($data['is_posting'] ?? 1),
            ':status'   => (int)($data['status'] ?? 1),
        ]);
        return (int)$this->pdo->lastInsertId();
    }

    public function update(int $id, array $data): void
    {
        $sth = $this->pdo->prepare(
            "UPDATE md_account SET
               account_code     = :code,
               account_name     = :name,
               account_type     = :type,
               account_category = :category,
               parent_code      = :parent,
               is_posting       = :posting,
               status           = :status
             WHERE company_id = :cid AND id = :id"
        );
        $sth->execute([
            ':cid'      => $this->companyId,
            ':id'       => $id,
            ':code'     => trim($data['account_code']),
            ':name'     => trim($data['account_name']),
            ':type'     => $data['account_type'],
            ':category' => !empty($data['account_category']) ? trim($data['account_category']) : '',
            ':parent'   => !empty($data['parent_code']) ? trim($data['parent_code']) : null,
            ':posting'  => (int)($data['is_posting'] ?? 1),
            ':status'   => (int)($data['status'] ?? 1),
        ]);
    }

    public function delete(int $id): void
    {
        $sth = $this->pdo->prepare(
            "UPDATE md_account SET status = 0
             WHERE company_id = :cid AND id = :id"
        );
        $sth->execute([':cid' => $this->companyId, ':id' => $id]);
    }

    public function isPostingAccount(string $account_code): bool
    {
        $sth = $this->pdo->prepare(
            "SELECT is_posting FROM md_account
             WHERE company_id = :cid AND account_code = :code AND status = 1
             LIMIT 1"
        );
        $sth->execute([':cid' => $this->companyId, ':code' => $account_code]);
        return (bool)$sth->fetchColumn();
    }

    public function getStats(): array
    {
        $sth = $this->pdo->prepare(
            "SELECT
               COUNT(*)                        AS total,
               SUM(status = 1)                 AS active,
               SUM(status = 0)                 AS inactive,
               SUM(account_type = 'asset')     AS asset,
               SUM(account_type = 'liability') AS liability,
               SUM(account_type = 'equity')    AS equity,
               SUM(account_type = 'revenue')   AS revenue,
               SUM(account_type = 'expense')   AS expense
             FROM md_account
             WHERE company_id = :cid"
        );
        $sth->execute([':cid' => $this->companyId]);
        return $sth->fetch(PDO::FETCH_ASSOC) ?: [];
    }

    public function getByCategory(string $category): array
    {
        $sth = $this->pdo->prepare(
            "SELECT * FROM md_account
             WHERE company_id = :cid AND account_category = :cat AND status = 1
             ORDER BY account_code ASC"
        );
        $sth->execute([':cid' => $this->companyId, ':cat' => $category]);
        return $sth->fetchAll(PDO::FETCH_ASSOC);
    }
}