accountingUtil = $accountingUtil; $this->moduleUtil = $moduleUtil; } /** * Display a listing of the resource. * * @return Response */ public function index() { $business_id = request()->session()->get('user.business_id'); if (! (auth()->user()->can('superadmin') || $this->moduleUtil->hasThePermissionInSubscription($business_id, 'accounting_module')) || ! (auth()->user()->can('accounting.manage_accounts'))) { abort(403, 'Unauthorized action.'); } $account_types = AccountingAccountType::accounting_primary_type(); foreach ($account_types as $k => $v) { $account_types[$k] = $v['label']; } if (request()->ajax()) { $balance_formula = $this->accountingUtil->balanceFormula('AA'); $query = AccountingAccount::where('business_id', $business_id) ->whereNull('parent_account_id') ->with(['child_accounts' => function ($query) use ($balance_formula) { $query->select([DB::raw("(SELECT $balance_formula from accounting_accounts_transactions AS AAT JOIN accounting_accounts AS AA ON AAT.accounting_account_id = AA.id WHERE AAT.accounting_account_id = accounting_accounts.id) AS balance"), 'accounting_accounts.*']); }, 'child_accounts.detail_type', 'detail_type', 'account_sub_type', 'child_accounts.account_sub_type', ]) ->select([DB::raw("(SELECT $balance_formula FROM accounting_accounts_transactions AS AAT JOIN accounting_accounts AS AA ON AAT.accounting_account_id = AA.id WHERE AAT.accounting_account_id = accounting_accounts.id) AS balance"), 'accounting_accounts.*', ]); if (! empty(request()->input('account_type'))) { $query->where('accounting_accounts.account_primary_type', request()->input('account_type')); } if (! empty(request()->input('status'))) { $query->where('accounting_accounts.status', request()->input('status')); } $accounts = $query->get(); $account_exist = AccountingAccount::where('business_id', $business_id)->exists(); if (request()->input('view_type') == 'table') { return view('accounting::chart_of_accounts.accounts_table') ->with(compact('accounts', 'account_exist')); } else { $account_sub_types = AccountingAccountType::where('account_type', 'sub_type') ->where(function ($q) use ($business_id) { $q->whereNull('business_id') ->orWhere('business_id', $business_id); }) ->get(); return view('accounting::chart_of_accounts.accounts_tree') ->with(compact('accounts', 'account_exist', 'account_types', 'account_sub_types')); } } return view('accounting::chart_of_accounts.index')->with(compact('account_types')); } /** * Show the form for creating a new resource. * * @return Response */ public function create() { $business_id = request()->session()->get('user.business_id'); if (! (auth()->user()->can('superadmin') || $this->moduleUtil->hasThePermissionInSubscription($business_id, 'accounting_module')) || ! (auth()->user()->can('accounting.manage_accounts'))) { abort(403, 'Unauthorized action.'); } if (request()->ajax()) { $account_types = AccountingAccountType::accounting_primary_type(); return view('accounting::chart_of_accounts.create')->with(compact('account_types')); } } /** * Show the form for creating a new resource. * * @return Response */ public function createDefaultAccounts() { //check no accounts $business_id = request()->session()->get('user.business_id'); if (! (auth()->user()->can('superadmin') || $this->moduleUtil->hasThePermissionInSubscription($business_id, 'accounting_module')) || ! (auth()->user()->can('accounting.manage_accounts'))) { abort(403, 'Unauthorized action.'); } $user_id = request()->session()->get('user.id'); $default_accounts = [ 0 => [ 'name' => 'Accounts Payable (A/P)', 'business_id' => $business_id, 'account_primary_type' => 'liability', 'account_sub_type_id' => 6, 'detail_type_id' => 58, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 1 => [ 'name' => 'Credit Card', 'business_id' => $business_id, 'account_primary_type' => 'liability', 'account_sub_type_id' => 7, 'detail_type_id' => 59, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 2 => [ 'name' => 'Wage expenses', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => 140, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 3 => [ 'name' => 'Utilities', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => 149, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 4 => [ 'name' => 'Unrealised loss on securities, net of tax', 'business_id' => $business_id, 'account_primary_type' => 'income', 'account_sub_type_id' => 12, 'detail_type_id' => 113, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 5 => [ 'name' => 'Undeposited Funds', 'business_id' => $business_id, 'account_primary_type' => 'asset', 'account_sub_type_id' => 2, 'detail_type_id' => 29, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 6 => [ 'name' => 'Uncategorised Income', 'business_id' => $business_id, 'account_primary_type' => 'income', 'account_sub_type_id' => 11, 'detail_type_id' => 103, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 7 => [ 'name' => 'Uncategorised Expense', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => 138, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 8 => [ 'name' => 'Uncategorised Asset', 'business_id' => $business_id, 'account_primary_type' => 'asset', 'account_sub_type_id' => 2, 'detail_type_id' => 26, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 9 => [ 'name' => 'Unapplied Cash Payment Income', 'business_id' => $business_id, 'account_primary_type' => 'income', 'account_sub_type_id' => 11, 'detail_type_id' => 105, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 10 => [ 'name' => 'Travel expenses - selling expense', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => '147', 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 11 => [ 'name' => 'Travel expenses - general and admin expenses', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => '146', 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 12 => [ 'name' => 'Supplies', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => 145, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 13 => [ 'name' => 'Subcontractors - COS', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 13, 'detail_type_id' => '114', 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 14 => [ 'name' => 'Stationery and printing', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => '137', 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 15 => [ 'name' => 'Short-term debit', 'business_id' => $business_id, 'account_primary_type' => 'liability', 'account_sub_type_id' => 8, 'detail_type_id' => 69, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 16 => [ 'name' => 'Shipping and delivery expense', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => 143, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 17 => [ 'name' => 'Share capital', 'business_id' => $business_id, 'account_primary_type' => 'equity', 'account_sub_type_id' => 10, 'detail_type_id' => 95, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 18 => [ 'name' => 'Sales of Product Income', 'business_id' => $business_id, 'account_primary_type' => 'income', 'account_sub_type_id' => 11, 'detail_type_id' => 103, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 19 => [ 'name' => 'Sales - wholesale', 'business_id' => $business_id, 'account_primary_type' => 'income', 'account_sub_type_id' => 11, 'detail_type_id' => '102', 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 20 => [ 'name' => 'Sales - retail', 'business_id' => $business_id, 'account_primary_type' => 'income', 'account_sub_type_id' => 11, 'detail_type_id' => '101', 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 21 => [ 'name' => 'Sales', 'business_id' => $business_id, 'account_primary_type' => 'income', 'account_sub_type_id' => 11, 'detail_type_id' => 103, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 22 => [ 'name' => 'Revenue - General', 'business_id' => $business_id, 'account_primary_type' => 'income', 'account_sub_type_id' => 11, 'detail_type_id' => '100', 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 23 => [ 'name' => 'Retained Earnings', 'business_id' => $business_id, 'account_primary_type' => 'equity', 'account_sub_type_id' => 10, 'detail_type_id' => 94, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 24 => [ 'name' => 'Repair and maintenance', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => 142, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 25 => [ 'name' => 'Rent or lease payments', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => 141, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 26 => [ 'name' => 'Reconciliation Discrepancies', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 15, 'detail_type_id' => 153, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 27 => [ 'name' => 'Purchases', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => 144, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 28 => [ 'name' => 'Property, plant and equipment', 'business_id' => $business_id, 'account_primary_type' => 'asset', 'account_sub_type_id' => 4, 'detail_type_id' => 42, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 29 => [ 'name' => 'Prepaid Expenses', 'business_id' => $business_id, 'account_primary_type' => 'asset', 'account_sub_type_id' => 2, 'detail_type_id' => 27, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 30 => [ 'name' => 'Payroll liabilities', 'business_id' => $business_id, 'account_primary_type' => 'liability', 'account_sub_type_id' => 8, 'detail_type_id' => 71, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 31 => [ 'name' => 'Payroll Expenses', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => 140, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 32 => [ 'name' => 'Payroll Clearing', 'business_id' => $business_id, 'account_primary_type' => 'liability', 'account_sub_type_id' => 8, 'detail_type_id' => 70, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 33 => [ 'name' => 'Overhead - COS', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 13, 'detail_type_id' => '114', 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 34 => [ 'name' => 'Other Types of Expenses-Advertising Expenses', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => '119', 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 35 => [ 'name' => 'Other selling expenses', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => 139, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 36 => [ 'name' => 'Other operating income (expenses)', 'business_id' => $business_id, 'account_primary_type' => 'income', 'account_sub_type_id' => 12, 'detail_type_id' => 111, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 37 => [ 'name' => 'Other general and administrative expenses', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => '137', 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 38 => [ 'name' => 'Other comprehensive income', 'business_id' => $business_id, 'account_primary_type' => 'equity', 'account_sub_type_id' => 10, 'detail_type_id' => 87, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 39 => [ 'name' => 'Other - COS', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 13, 'detail_type_id' => '114', 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 40 => [ 'name' => 'Office expenses', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => '137', 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 41 => [ 'name' => 'Meals and entertainment', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => 137, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 42 => [ 'name' => 'Materials - COS', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 13, 'detail_type_id' => '114', 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 43 => [ 'name' => 'Management compensation', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => 135, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 44 => [ 'name' => 'Loss on disposal of assets', 'business_id' => $business_id, 'account_primary_type' => 'income', 'account_sub_type_id' => 12, 'detail_type_id' => 108, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 45 => [ 'name' => 'Loss on discontinued operations, net of tax', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => 134, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 46 => [ 'name' => 'Long-term investments', 'business_id' => $business_id, 'account_primary_type' => 'asset', 'account_sub_type_id' => 5, 'detail_type_id' => 54, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 47 => [ 'name' => 'Long-term debt', 'business_id' => $business_id, 'account_primary_type' => 'liability', 'account_sub_type_id' => 9, 'detail_type_id' => 78, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 48 => [ 'name' => 'Liabilities related to assets held for sale', 'business_id' => $business_id, 'account_primary_type' => 'liability', 'account_sub_type_id' => 9, 'detail_type_id' => 77, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 49 => [ 'name' => 'Legal and professional fees', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => 133, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 50 => [ 'name' => 'Inventory Asset', 'business_id' => $business_id, 'account_primary_type' => 'asset', 'account_sub_type_id' => 2, 'detail_type_id' => 21, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 51 => [ 'name' => 'Inventory', 'business_id' => $business_id, 'account_primary_type' => 'asset', 'account_sub_type_id' => 2, 'detail_type_id' => 21, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 52 => [ 'name' => 'Interest income', 'business_id' => $business_id, 'account_primary_type' => 'income', 'account_sub_type_id' => 12, 'detail_type_id' => 107, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 53 => [ 'name' => 'Interest expense', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => 132, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 54 => [ 'name' => 'Intangibles', 'business_id' => $business_id, 'account_primary_type' => 'asset', 'account_sub_type_id' => 5, 'detail_type_id' => 51, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 55 => [ 'name' => 'Insurance - Liability', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => 131, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 56 => [ 'name' => 'Insurance - General', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => 131, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 57 => [ 'name' => 'Insurance - Disability', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => 131, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 58 => [ 'name' => 'Income tax payable', 'business_id' => $business_id, 'account_primary_type' => 'liability', 'account_sub_type_id' => 8, 'detail_type_id' => 65, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 59 => [ 'name' => 'Income tax expense', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => 130, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 60 => [ 'name' => 'Goodwill', 'business_id' => $business_id, 'account_primary_type' => 'asset', 'account_sub_type_id' => 5, 'detail_type_id' => 50, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 61 => [ 'name' => 'Freight and delivery - COS', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 13, 'detail_type_id' => '114', 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 62 => [ 'name' => 'Equity in earnings of subsidiaries', 'business_id' => $business_id, 'account_primary_type' => 'equity', 'account_sub_type_id' => 10, 'detail_type_id' => 84, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 63 => [ 'name' => 'Equipment rental', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => 128, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 64 => [ 'name' => 'Dues and Subscriptions', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => 127, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 65 => [ 'name' => 'Dividends payable', 'business_id' => $business_id, 'account_primary_type' => 'liability', 'account_sub_type_id' => 8, 'detail_type_id' => 64, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 66 => [ 'name' => 'Dividend income', 'business_id' => $business_id, 'account_primary_type' => 'income', 'account_sub_type_id' => 12, 'detail_type_id' => 106, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 67 => [ 'name' => 'Dividend disbursed', 'business_id' => $business_id, 'account_primary_type' => 'equity', 'account_sub_type_id' => 10, 'detail_type_id' => 83, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 68 => [ 'name' => 'Discounts given - COS', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 13, 'detail_type_id' => '114', 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 69 => [ 'name' => 'Direct labour - COS', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 13, 'detail_type_id' => '114', 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 70 => [ 'name' => 'Deferred tax assets', 'business_id' => $business_id, 'account_primary_type' => 'asset', 'account_sub_type_id' => 5, 'detail_type_id' => 49, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 71 => [ 'name' => 'Cost of sales', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 13, 'detail_type_id' => '118', 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 72 => [ 'name' => 'Commissions and fees', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => 125, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 73 => [ 'name' => 'Change in inventory - COS', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 13, 'detail_type_id' => '114', 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 74 => [ 'name' => 'Cash and cash equivalents', 'business_id' => $business_id, 'account_primary_type' => 'asset', 'account_sub_type_id' => 3, 'detail_type_id' => 31, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 75 => [ 'name' => 'Billable Expense Income', 'business_id' => $business_id, 'account_primary_type' => 'income', 'account_sub_type_id' => 11, 'detail_type_id' => 103, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 76 => [ 'name' => 'Bank charges', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => 123, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 77 => [ 'name' => 'Bad debts', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => 122, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 78 => [ 'name' => 'Available for sale assets (short-term)', 'business_id' => $business_id, 'account_primary_type' => 'asset', 'account_sub_type_id' => 2, 'detail_type_id' => 18, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 79 => [ 'name' => 'Assets held for sale', 'business_id' => $business_id, 'account_primary_type' => 'asset', 'account_sub_type_id' => 5, 'detail_type_id' => 48, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 80 => [ 'name' => 'Amortisation expense', 'business_id' => $business_id, 'account_primary_type' => 'expenses', 'account_sub_type_id' => 14, 'detail_type_id' => 120, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 81 => [ 'name' => 'Allowance for bad debts', 'business_id' => $business_id, 'account_primary_type' => 'asset', 'account_sub_type_id' => 2, 'detail_type_id' => 17, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 82 => [ 'name' => 'Accumulated depreciation on property, plant and equipment', 'business_id' => $business_id, 'account_primary_type' => 'asset', 'account_sub_type_id' => 4, 'detail_type_id' => 38, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 83 => [ 'name' => 'Accrued non-current liabilities', 'business_id' => $business_id, 'account_primary_type' => 'liability', 'account_sub_type_id' => 9, 'detail_type_id' => 76, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 84 => [ 'name' => 'Accrued liabilities', 'business_id' => $business_id, 'account_primary_type' => 'liability', 'account_sub_type_id' => 8, 'detail_type_id' => 60, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 85 => [ 'name' => 'Accrued holiday payable', 'business_id' => $business_id, 'account_primary_type' => 'liability', 'account_sub_type_id' => 9, 'detail_type_id' => 75, 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], 86 => [ 'name' => 'Accounts Receivable (A/R)', 'business_id' => $business_id, 'account_primary_type' => 'asset', 'account_sub_type_id' => 1, 'detail_type_id' => '16', 'status' => 'active', 'created_by' => $user_id, 'created_at' => \Carbon::now(), 'updated_at' => \Carbon::now(), ], ]; if (AccountingAccount::where('business_id', $business_id)->doesntExist()) { AccountingAccount::insert($default_accounts); } //redirect back $output = ['success' => 1, 'msg' => __('lang_v1.added_success'), ]; return redirect()->back()->with('status', $output); } public function getAccountDetailsType() { $business_id = request()->session()->get('user.business_id'); if (! (auth()->user()->can('superadmin') || $this->moduleUtil->hasThePermissionInSubscription($business_id, 'accounting_module')) || ! (auth()->user()->can('accounting.manage_accounts'))) { abort(403, 'Unauthorized action.'); } if (request()->ajax()) { $account_type_id = request()->input('account_type_id'); $detail_types_obj = AccountingAccountType::where('parent_id', $account_type_id) ->where(function ($q) use ($business_id) { $q->whereNull('business_id') ->orWhere('business_id', $business_id); }) ->where('account_type', 'detail_type') ->get(); $parent_accounts = AccountingAccount::where('business_id', $business_id) ->where('account_sub_type_id', $account_type_id) ->whereNull('parent_account_id') ->select('name as text', 'id') ->get(); $parent_accounts->prepend([ 'id' => 'null', 'text' => __('messages.please_select'), ]); $detail_types = [[ 'id' => 'null', 'text' => __('messages.please_select'), 'description' => '', ]]; foreach ($detail_types_obj as $detail_type) { $detail_types[] = [ 'id' => $detail_type->id, 'text' => __('accounting::lang.'.$detail_type->name), 'description' => ! empty($detail_type->description) ? __('accounting::lang.'.$detail_type->description) : '', ]; } return [ 'detail_types' => $detail_types, 'parent_accounts' => $parent_accounts, ]; } } public function getAccountSubTypes() { if (request()->ajax()) { $business_id = request()->session()->get('user.business_id'); $account_primary_type = request()->input('account_primary_type'); $sub_types_obj = AccountingAccountType::where('account_primary_type', $account_primary_type) ->where(function ($q) use ($business_id) { $q->whereNull('business_id') ->orWhere('business_id', $business_id); }) ->where('account_type', 'sub_type') ->get(); $sub_types = [[ 'id' => 'null', 'text' => __('messages.please_select'), 'show_balance' => 0, ]]; foreach ($sub_types_obj as $st) { $sub_types[] = [ 'id' => $st->id, 'text' => $st->account_type_name, 'show_balance' => $st->show_balance, ]; } return [ 'sub_types' => $sub_types, ]; } } /** * Store a newly created resource in storage. * * @param Request $request * @return Response */ public function store(Request $request) { $business_id = $request->session()->get('user.business_id'); if (! (auth()->user()->can('superadmin') || $this->moduleUtil->hasThePermissionInSubscription($business_id, 'accounting_module')) || ! (auth()->user()->can('accounting.manage_accounts'))) { abort(403, 'Unauthorized action.'); } try { DB::beginTransaction(); $input = $request->only(['name', 'account_primary_type', 'account_sub_type_id', 'detail_type_id', 'parent_account_id', 'description', 'gl_code', ]); $account_type = AccountingAccountType::find($input['account_sub_type_id']); $input['parent_account_id'] = ! empty($input['parent_account_id']) && $input['parent_account_id'] !== 'null' ? $input['parent_account_id'] : null; $input['created_by'] = auth()->user()->id; $input['business_id'] = $request->session()->get('user.business_id'); $input['status'] = 'active'; $account = AccountingAccount::create($input); if ($account_type->show_balance == 1 && ! empty($request->input('balance'))) { //Opening balance $data = [ 'amount' => $this->accountingUtil->num_uf($request->input('balance')), 'accounting_account_id' => $account->id, 'created_by' => auth()->user()->id, 'operation_date' => ! empty($request->input('balance_as_of')) ? $this->accountingUtil->uf_date($request->input('balance_as_of')) : \Carbon::today()->format('Y-m-d'), ]; //Opening balance $data['type'] = in_array($input['account_primary_type'], ['asset', 'expenses']) ? 'debit' : 'credit'; $data['sub_type'] = 'opening_balance'; AccountingAccountsTransaction::createTransaction($data); } DB::commit(); } catch (\Exception $e) { DB::rollBack(); \Log::emergency('File:'.$e->getFile().'Line:'.$e->getLine().'Message:'.$e->getMessage()); } return redirect()->back(); } /** * Show the specified resource. * * @param int $id * @return Response */ public function show($id) { } /** * Show the form for editing the specified resource. * * @param int $id * @return Response */ public function edit($id) { $business_id = request()->session()->get('user.business_id'); if (! (auth()->user()->can('superadmin') || $this->moduleUtil->hasThePermissionInSubscription($business_id, 'accounting_module')) || ! (auth()->user()->can('accounting.manage_accounts'))) { abort(403, 'Unauthorized action.'); } if (request()->ajax()) { $account = AccountingAccount::where('business_id', $business_id) ->with(['detail_type']) ->find($id); $account_types = AccountingAccountType::accounting_primary_type(); $account_sub_types = AccountingAccountType::where('account_primary_type', $account->account_primary_type) ->where('account_type', 'sub_type') ->where(function ($q) use ($business_id) { $q->whereNull('business_id') ->orWhere('business_id', $business_id); }) ->get(); $account_detail_types = AccountingAccountType::where('parent_id', $account->account_sub_type_id) ->where('account_type', 'detail_type') ->where(function ($q) use ($business_id) { $q->whereNull('business_id') ->orWhere('business_id', $business_id); }) ->get(); $parent_accounts = AccountingAccount::where('business_id', $business_id) ->where('account_sub_type_id', $account->account_sub_type_id) ->whereNull('parent_account_id') ->get(); return view('accounting::chart_of_accounts.edit')->with(compact('account_types', 'account', 'account_sub_types', 'account_detail_types', 'parent_accounts')); } } /** * Update the specified resource in storage. * * @param Request $request * @param int $id * @return Response */ public function update(Request $request, $id) { $business_id = $request->session()->get('user.business_id'); if (! (auth()->user()->can('superadmin') || $this->moduleUtil->hasThePermissionInSubscription($business_id, 'accounting_module')) || ! (auth()->user()->can('accounting.manage_accounts'))) { abort(403, 'Unauthorized action.'); } try { DB::beginTransaction(); $input = $request->only(['name', 'account_primary_type', 'account_sub_type_id', 'detail_type_id', 'parent_account_id', 'description', 'gl_code', ]); $input['parent_account_id'] = ! empty($input['parent_account_id']) && $input['parent_account_id'] !== 'null' ? $input['parent_account_id'] : null; $account = AccountingAccount::find($id); $account->update($input); DB::commit(); } catch (\Exception $e) { DB::rollBack(); \Log::emergency('File:'.$e->getFile().'Line:'.$e->getLine().'Message:'.$e->getMessage()); } return redirect()->back(); } /** * Remove the specified resource from storage. * * @param int $id * @return Response */ public function destroy($id) { // } public function activateDeactivate($id) { $business_id = request()->session()->get('user.business_id'); if (! (auth()->user()->can('superadmin') || $this->moduleUtil->hasThePermissionInSubscription($business_id, 'accounting_module')) || ! (auth()->user()->can('accounting.manage_accounts'))) { abort(403, 'Unauthorized action.'); } if (request()->ajax()) { $account = AccountingAccount::where('business_id', $business_id) ->find($id); $account->status = $account->status == 'active' ? 'inactive' : 'active'; $account->save(); $msg = $account->status == 'active' ? __('accounting::lang.activated_successfully') : __('accounting::lang.deactivated_successfully'); $output = ['success' => 1, 'msg' => $msg, ]; return $output; } } /** * Displays the ledger of the account * * @param int $account_id * @return Response */ public function ledger($account_id) { $business_id = request()->session()->get('user.business_id'); if (! (auth()->user()->can('superadmin') || $this->moduleUtil->hasThePermissionInSubscription($business_id, 'accounting_module')) || ! (auth()->user()->can('accounting.manage_accounts'))) { abort(403, 'Unauthorized action.'); } $account = AccountingAccount::where('business_id', $business_id) ->with(['account_sub_type', 'detail_type']) ->findorFail($account_id); if (request()->ajax()) { $start_date = request()->input('start_date'); $end_date = request()->input('end_date'); // $before_bal_query = AccountingAccountsTransaction::where('accounting_account_id', $account->id) // ->leftjoin('accounting_acc_trans_mappings as ATM', 'accounting_accounts_transactions.acc_trans_mapping_id', '=', 'ATM.id') // ->select([ // DB::raw('SUM(IF(accounting_accounts_transactions.type="credit", accounting_accounts_transactions.amount, -1 * accounting_accounts_transactions.amount)) as prev_bal')]) // ->where('accounting_accounts_transactions.operation_date', '<', $start_date); // $bal_before_start_date = $before_bal_query->first()->prev_bal; $transactions = AccountingAccountsTransaction::where('accounting_account_id', $account->id) ->leftjoin('accounting_acc_trans_mappings as ATM', 'accounting_accounts_transactions.acc_trans_mapping_id', '=', 'ATM.id') ->leftjoin('transactions as T', 'accounting_accounts_transactions.transaction_id', '=', 'T.id') ->leftjoin('users AS U', 'accounting_accounts_transactions.created_by', 'U.id') ->select('accounting_accounts_transactions.operation_date', 'accounting_accounts_transactions.sub_type', 'accounting_accounts_transactions.type', 'ATM.ref_no', 'ATM.note', 'accounting_accounts_transactions.amount', DB::raw("CONCAT(COALESCE(U.surname, ''),' ',COALESCE(U.first_name, ''),' ',COALESCE(U.last_name,'')) as added_by"), 'T.invoice_no', 'T.ref_no' ); if (! empty($start_date) && ! empty($end_date)) { $transactions->whereDate('accounting_accounts_transactions.operation_date', '>=', $start_date) ->whereDate('accounting_accounts_transactions.operation_date', '<=', $end_date); } return DataTables::of($transactions) ->editColumn('operation_date', function ($row) { return $this->accountingUtil->format_date($row->operation_date, true); }) ->editColumn('ref_no', function ($row) { $description = ''; if ($row->sub_type == 'journal_entry') { $description = ''.__('accounting::lang.journal_entry').''; $description .= '
'.__('purchase.ref_no').': '.$row->ref_no; } if ($row->sub_type == 'opening_balance') { $description = ''.__('accounting::lang.opening_balance').''; } if ($row->sub_type == 'sell') { $description = ''.__('sale.sale').''; $description .= '
'.__('sale.invoice_no').': '.$row->invoice_no; } if ($row->sub_type == 'expense') { $description = ''.__('accounting::lang.expense').''; $description .= '
'.__('purchase.ref_no').': '.$row->ref_no; } return $description; }) ->addColumn('debit', function ($row) { if ($row->type == 'debit') { return ''.$this->accountingUtil->num_f($row->amount, true).''; } return ''; }) ->addColumn('credit', function ($row) { if ($row->type == 'credit') { return ''.$this->accountingUtil->num_f($row->amount, true).''; } return ''; }) // ->addColumn('balance', function ($row) use ($bal_before_start_date, $start_date) { // //TODO:: Need to fix same balance showing for transactions having same operation date // $current_bal = AccountingAccountsTransaction::where('accounting_account_id', // $row->account_id) // ->where('operation_date', '>=', $start_date) // ->where('operation_date', '<=', $row->operation_date) // ->select(DB::raw("SUM(IF(type='credit', amount, -1 * amount)) as balance")) // ->first()->balance; // $bal = $bal_before_start_date + $current_bal; // return '' . $this->accountingUtil->num_f($bal, true) . ''; // }) ->editColumn('action', function ($row) { $action = ''; return $action; }) ->filterColumn('added_by', function ($query, $keyword) { $query->whereRaw("CONCAT(COALESCE(u.surname, ''), ' ', COALESCE(u.first_name, ''), ' ', COALESCE(u.last_name, '')) like ?", ["%{$keyword}%"]); }) ->rawColumns(['ref_no', 'credit', 'debit', 'balance', 'action']) ->make(true); } $current_bal = AccountingAccount::leftjoin('accounting_accounts_transactions as AAT', 'AAT.accounting_account_id', '=', 'accounting_accounts.id') ->where('business_id', $business_id) ->where('accounting_accounts.id', $account->id) ->select([DB::raw($this->accountingUtil->balanceFormula())]); $current_bal = $current_bal->first()->balance; return view('accounting::chart_of_accounts.ledger') ->with(compact('account', 'current_bal')); } }