ultimatepos/Modules/Accounting/Services/FinancialPostingService.php

<?php

namespace Modules\Accounting\Services;

use App\Utils\Util;
use Illuminate\Support\Facades\DB;
use Modules\Accounting\Domain\FinancialPostingRequest;
use Modules\Accounting\Entities\AccountingAccountsTransaction;
use Modules\Accounting\Entities\AccountingAccTransMapping;
use Modules\Accounting\Entities\AccountingFiscalPeriod;
use Modules\Accounting\Entities\AccountingPostingLog;
use Modules\Accounting\Services\JournalApprovalService;
use Modules\Accounting\Utils\AccountingUtil;

class FinancialPostingService
{
    public function __construct(
        protected Util $util,
        protected AccountingUtil $accountingUtil
    ) {}

    public function post(FinancialPostingRequest $request, bool $allowDuplicate = false): ?AccountingAccTransMapping
    {
        if (! $request->isBalanced()) {
            throw new \InvalidArgumentException('Journal lines are not balanced.');
        }

        if ($request->operationDate && $this->isDateLocked($request->businessId, $request->operationDate)) {
            throw new \RuntimeException('Accounting period is closed for the given date.');
        }

        $existing = AccountingPostingLog::where('business_id', $request->businessId)
            ->where('posting_key', $request->postingKey())
            ->where('status', 'posted')
            ->first();

        if ($existing && ! $allowDuplicate) {
            return AccountingAccTransMapping::find($existing->acc_trans_mapping_id);
        }

        return DB::transaction(function () use ($request, $existing, $allowDuplicate) {
            if ($existing && $allowDuplicate) {
                $this->reverseByPostingKey($request->businessId, $request->postingKey(), $request->userId);
            }

            $settings = $this->accountingUtil->getAccountingSettings($request->businessId);
            $refNo = $request->refNo;
            if (empty($refNo)) {
                $refCount = $this->util->setAndGetReferenceCount('journal_entry');
                $prefix = $settings['journal_entry_prefix'] ?? 'JE-';
                $refNo = $this->util->generateReferenceNumber('journal_entry', $refCount, $request->businessId, $prefix);
            }

            $mapping = new AccountingAccTransMapping();
            $mapping->business_id = $request->businessId;
            $mapping->ref_no = $refNo;
            $mapping->note = $request->note;
            $mapping->type = $request->mappingType;
            $mapping->created_by = $request->userId;
            $mapping->operation_date = $request->operationDate ?? now();
            if (\Illuminate\Support\Facades\Schema::hasColumn('accounting_acc_trans_mappings', 'approval_status')) {
                $approvalService = app(JournalApprovalService::class);
                $mapping->approval_status = $approvalService->initialStatus($request->businessId);
                if ($mapping->approval_status === 'approved') {
                    $mapping->approved_by = $request->userId;
                    $mapping->approved_at = now();
                }
            }
            $mapping->save();

            $approvalService = app(JournalApprovalService::class);
            $postable = $approvalService->isPostable($mapping);
            $payload = $this->serializePostingPayload($request);

            if ($postable) {
                $this->createJournalLines($mapping, $request);
            }

            AccountingPostingLog::updateOrCreate(
                [
                    'business_id' => $request->businessId,
                    'posting_key' => $request->postingKey(),
                ],
                [
                    'source_type' => $request->sourceType,
                    'source_id' => is_numeric($request->sourceId) ? (int) $request->sourceId : null,
                    'acc_trans_mapping_id' => $mapping->id,
                    'status' => $postable ? 'posted' : 'pending',
                    'payload' => json_encode($payload),
                    'error_message' => null,
                    'created_by' => $request->userId,
                ]
            );

            return $mapping;
        });
    }

    public function postPendingJournalLines(AccountingAccTransMapping $mapping): void
    {
        if (! app(JournalApprovalService::class)->isPostable($mapping)) {
            return;
        }

        $log = AccountingPostingLog::where('acc_trans_mapping_id', $mapping->id)
            ->where('status', 'pending')
            ->first();

        if (! $log || AccountingAccountsTransaction::where('acc_trans_mapping_id', $mapping->id)->exists()) {
            return;
        }

        $payload = json_decode($log->payload, true);
        if (empty($payload['lines'])) {
            return;
        }

        $request = new FinancialPostingRequest(
            businessId: (int) $mapping->business_id,
            userId: (int) ($mapping->approved_by ?? $mapping->created_by),
            sourceType: (string) ($log->source_type ?? 'journal_entry'),
            sourceId: $log->source_id ?? $mapping->id,
            note: (string) ($mapping->note ?? ''),
            lines: $payload['lines'],
            operationDate: $mapping->operation_date ? (string) $mapping->operation_date : null,
            costCenterId: $payload['cost_center_id'] ?? null,
            projectId: $payload['project_id'] ?? null,
            holdingEntityId: $payload['holding_entity_id'] ?? null,
            transactionId: $payload['transaction_id'] ?? null,
            transactionPaymentId: $payload['transaction_payment_id'] ?? null,
            mappingType: (string) ($mapping->type ?? 'journal_entry'),
            refNo: $mapping->ref_no,
        );

        DB::transaction(function () use ($mapping, $request, $log) {
            $this->createJournalLines($mapping, $request);
            $log->update(['status' => 'posted', 'error_message' => null]);
        });
    }

    protected function createJournalLines(AccountingAccTransMapping $mapping, FinancialPostingRequest $request): void
    {
        foreach ($request->lines as $line) {
            AccountingAccountsTransaction::create([
                'accounting_account_id' => $line['accounting_account_id'],
                'amount' => $line['amount'],
                'type' => $line['type'],
                'sub_type' => $line['sub_type'] ?? $request->mappingType,
                'created_by' => $request->userId,
                'operation_date' => $mapping->operation_date,
                'acc_trans_mapping_id' => $mapping->id,
                'note' => $line['note'] ?? null,
                'cost_center_id' => $line['cost_center_id'] ?? $request->costCenterId,
                'project_id' => $line['project_id'] ?? $request->projectId,
                'holding_entity_id' => $line['holding_entity_id'] ?? $request->holdingEntityId,
                'transaction_id' => $line['transaction_id'] ?? $request->transactionId,
                'transaction_payment_id' => $line['transaction_payment_id'] ?? $request->transactionPaymentId,
                'map_type' => $line['map_type'] ?? null,
                'source_type' => $request->sourceType,
                'source_id' => is_numeric($request->sourceId) ? (int) $request->sourceId : null,
                'posting_key' => $request->postingKey(),
            ]);
        }
    }

    protected function serializePostingPayload(FinancialPostingRequest $request): array
    {
        return [
            'lines' => $request->lines,
            'mapping_type' => $request->mappingType,
            'cost_center_id' => $request->costCenterId,
            'project_id' => $request->projectId,
            'holding_entity_id' => $request->holdingEntityId,
            'transaction_id' => $request->transactionId,
            'transaction_payment_id' => $request->transactionPaymentId,
        ];
    }

    public function reverseByPostingKey(int $businessId, string $postingKey, int $userId): void
    {
        $log = AccountingPostingLog::where('business_id', $businessId)
            ->where('posting_key', $postingKey)
            ->where('status', 'posted')
            ->first();

        if (! $log || ! $log->acc_trans_mapping_id) {
            return;
        }

        AccountingAccountsTransaction::where('acc_trans_mapping_id', $log->acc_trans_mapping_id)->delete();
        AccountingAccTransMapping::where('id', $log->acc_trans_mapping_id)->delete();

        $log->update(['status' => 'reversed', 'error_message' => 'Reversed by user '.$userId]);
    }

    public function linkPaymentAccountToGl(int $businessId, int $paymentAccountId, int $glAccountId): void
    {
        $paymentAccount = DB::table('accounts')
            ->where('id', $paymentAccountId)
            ->where('business_id', $businessId)
            ->first(['id']);
        if (! $paymentAccount) {
            throw new \InvalidArgumentException('Payment account not found for business.');
        }

        $glAccount = DB::table('accounting_accounts')
            ->where('id', $glAccountId)
            ->where('business_id', $businessId)
            ->first(['id']);
        if (! $glAccount) {
            throw new \InvalidArgumentException('GL account not found for business.');
        }

        DB::table('accounts')
            ->where('id', $paymentAccountId)
            ->where('business_id', $businessId)
            ->update(['accounting_account_id' => $glAccountId]);
    }

    protected function isDateLocked(int $businessId, string $date): bool
    {
        return AccountingFiscalPeriod::where('business_id', $businessId)
            ->where('is_closed', true)
            ->whereDate('start_date', '<=', $date)
            ->whereDate('end_date', '>=', $date)
            ->exists();
    }
}