remove company id in compound index and include retained earnings

app/Services/AccountService.php

@@ -65,6 +65,30 @@ class AccountService implements AccountHandler
         return new Money($endingBalance, $account->currency_code);
     }
 
+    public function getRetainedEarnings(string $startDate): Money
+    {
+        $revenueAccounts = Account::where('category', AccountCategory::Revenue)
+            ->get();
+
+        $expenseAccounts = Account::where('category', AccountCategory::Expense)
+            ->get();
+
+        $revenue = 0;
+        $expense = 0;
+
+        foreach ($revenueAccounts as $account) {
+            $revenue += $this->journalEntryRepository->sumCreditAmounts($account, $startDate);
+        }
+
+        foreach ($expenseAccounts as $account) {
+            $expense += $this->journalEntryRepository->sumDebitAmounts($account, $startDate);
+        }
+
+        $retainedEarnings = $revenue - $expense;
+
+        return new Money($retainedEarnings, CurrencyAccessor::getDefaultCurrency());
+    }
+
     private function calculateNetMovementByCategory(AccountCategory $category, int $debitBalance, int $creditBalance): int
     {
         return match ($category) {

app/Services/ReportService.php

@@ -74,25 +74,6 @@ class ReportService
         );
     }
 
-    public function buildTrialBalanceReport(string $startDate, string $endDate, array $columns = []): ReportDTO
-    {
-        $allCategories = $this->accountService->getAccountCategoryOrder();
-
-        $categoryGroupedAccounts = $this->getCategoryGroupedAccounts($allCategories);
-
-        $balanceFields = ['debit_balance', 'credit_balance'];
-
-        return $this->buildReport($allCategories, $categoryGroupedAccounts, function (Account $account) use ($startDate, $endDate) {
-            $endingBalance = $this->accountService->getEndingBalance($account, $startDate, $endDate)?->getAmount() ?? 0;
-
-            if ($endingBalance === 0) {
-                return [];
-            }
-
-            return $this->calculateTrialBalance($account->category, $endingBalance);
-        }, $balanceFields, $columns);
-    }
-
     public function buildAccountTransactionsReport(string $startDate, string $endDate, ?array $columns = null, ?string $accountId = 'all'): ReportDTO
     {
         $columns ??= [];
@@ -186,7 +167,7 @@ class ReportService
         return new ReportDTO(categories: $reportCategories, fields: $columns);
     }
 
-    private function buildReport(array $allCategories, Collection $categoryGroupedAccounts, callable $balanceCalculator, array $balanceFields, array $allFields, ?callable $initializeCategoryBalances = null): ReportDTO
+    private function buildReport(array $allCategories, Collection $categoryGroupedAccounts, callable $balanceCalculator, array $balanceFields, array $allFields, ?callable $initializeCategoryBalances = null, bool $includeRetainedEarnings = false, ?string $startDate = null): ReportDTO
     {
         $accountCategories = [];
         $reportTotalBalances = array_fill_keys($balanceFields, 0);
@@ -225,6 +206,27 @@ class ReportService
                 );
             }
 
+            if ($includeRetainedEarnings && $categoryName === AccountCategory::Equity->getPluralLabel()) {
+                $retainedEarnings = $this->accountService->getRetainedEarnings($startDate);
+                $retainedEarningsAmount = $retainedEarnings->getAmount();
+
+                if ($retainedEarningsAmount >= 0) {
+                    $categorySummaryBalances['credit_balance'] += $retainedEarningsAmount;
+                    $categoryAccounts[] = new AccountDTO(
+                        'Retained Earnings',
+                        'RE',
+                        $this->formatBalances(['debit_balance' => 0, 'credit_balance' => $retainedEarningsAmount])
+                    );
+                } else {
+                    $categorySummaryBalances['debit_balance'] += abs($retainedEarningsAmount);
+                    $categoryAccounts[] = new AccountDTO(
+                        'Retained Earnings',
+                        'RE',
+                        $this->formatBalances(['debit_balance' => abs($retainedEarningsAmount), 'credit_balance' => 0])
+                    );
+                }
+            }
+
             foreach ($balanceFields as $field) {
                 if (array_key_exists($field, $categorySummaryBalances)) {
                     $reportTotalBalances[$field] += $categorySummaryBalances[$field];
@@ -252,6 +254,25 @@ class ReportService
         }
     }
 
+    public function buildTrialBalanceReport(string $startDate, string $endDate, array $columns = []): ReportDTO
+    {
+        $allCategories = $this->accountService->getAccountCategoryOrder();
+
+        $categoryGroupedAccounts = $this->getCategoryGroupedAccounts($allCategories);
+
+        $balanceFields = ['debit_balance', 'credit_balance'];
+
+        return $this->buildReport($allCategories, $categoryGroupedAccounts, function (Account $account) use ($startDate, $endDate) {
+            $endingBalance = $this->accountService->getEndingBalance($account, $startDate, $endDate)?->getAmount() ?? 0;
+
+            if ($endingBalance === 0) {
+                return [];
+            }
+
+            return $this->calculateTrialBalance($account->category, $endingBalance);
+        }, $balanceFields, $columns, null, true, $startDate);
+    }
+
     private function calculateTrialBalance(AccountCategory $category, int $endingBalance): array
     {
         if (in_array($category, [AccountCategory::Asset, AccountCategory::Expense], true)) {

database/migrations/2024_01_01_234943_create_transactions_table.php

@@ -31,8 +31,8 @@ return new class extends Migration
             $table->foreignId('updated_by')->nullable()->constrained('users')->nullOnDelete();
             $table->timestamps();
 
-            $table->index(['company_id', 'account_id', 'posted_at']);
-            $table->index(['company_id', 'bank_account_id', 'posted_at']);
+            $table->index(['account_id', 'posted_at']);
+            $table->index(['bank_account_id', 'posted_at']);
         });
     }
 

database/migrations/2024_01_11_062614_create_journal_entries_table.php

@@ -23,8 +23,8 @@ return new class extends Migration
             $table->foreignId('updated_by')->nullable()->constrained('users')->nullOnDelete();
             $table->timestamps();
 
-            $table->index(['company_id', 'account_id', 'type']);
-            $table->index(['company_id', 'account_id', 'transaction_id']);
+            $table->index(['account_id', 'type']);
+            $table->index(['account_id', 'transaction_id']);
         });
     }