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- <?php
-
- namespace App\Services;
-
- use App\DTO\AccountBalanceDTO;
- use App\DTO\AccountCategoryDTO;
- use App\DTO\AccountDTO;
- use App\DTO\AccountTransactionDTO;
- use App\DTO\ReportDTO;
- use App\Enums\Accounting\AccountCategory;
- use App\Enums\Accounting\JournalEntryType;
- use App\Models\Accounting\Account;
- use App\Support\Column;
- use App\Utilities\Currency\CurrencyAccessor;
- use Illuminate\Support\Collection;
-
- class ReportService
- {
- public function __construct(
- protected AccountService $accountService,
- ) {}
-
- public function formatBalances(array $balances): AccountBalanceDTO
- {
- $defaultCurrency = CurrencyAccessor::getDefaultCurrency();
-
- foreach ($balances as $key => $balance) {
- $balances[$key] = money($balance, $defaultCurrency)->format();
- }
-
- return new AccountBalanceDTO(
- startingBalance: $balances['starting_balance'] ?? null,
- debitBalance: $balances['debit_balance'] ?? null,
- creditBalance: $balances['credit_balance'] ?? null,
- netMovement: $balances['net_movement'] ?? null,
- endingBalance: $balances['ending_balance'] ?? null,
- );
- }
-
- private function filterBalances(array $balances, array $fields): array
- {
- return array_filter($balances, static fn ($key) => in_array($key, $fields, true), ARRAY_FILTER_USE_KEY);
- }
-
- private function getCategoryGroupedAccounts(array $allCategories): Collection
- {
- return Account::whereHas('journalEntries')
- ->select(['id', 'name', 'currency_code', 'category', 'code'])
- ->get()
- ->groupBy(fn (Account $account) => $account->category->getPluralLabel())
- ->sortBy(static fn (Collection $groupedAccounts, string $key) => array_search($key, $allCategories, true));
- }
-
- public function buildAccountBalanceReport(string $startDate, string $endDate, array $columns = []): ReportDTO
- {
- $allCategories = $this->accountService->getAccountCategoryOrder();
-
- $accountIds = Account::whereHas('journalEntries')->pluck('id')->toArray();
-
- $accounts = $this->accountService->getAccountBalances($startDate, $endDate, $accountIds)->get();
-
- $balanceFields = ['starting_balance', 'debit_balance', 'credit_balance', 'net_movement', 'ending_balance'];
-
- $columnNameKeys = array_map(fn (Column $column) => $column->getName(), $columns);
-
- $updatedBalanceFields = array_filter($balanceFields, fn (string $balanceField) => in_array($balanceField, $columnNameKeys, true));
-
- $accountCategories = [];
- $reportTotalBalances = array_fill_keys($updatedBalanceFields, 0);
-
- foreach ($allCategories as $categoryPluralName) {
- $categoryName = AccountCategory::fromPluralLabel($categoryPluralName);
- $accountsInCategory = $accounts->where('category', $categoryName)->keyBy('id');
- $categorySummaryBalances = array_fill_keys($updatedBalanceFields, 0);
-
- $categoryAccounts = [];
-
- foreach ($accountsInCategory as $account) {
- $accountBalances = $this->calculateAccountBalances($account, $categoryName);
-
- if ($this->hasZeroBalanceSum($accountBalances)) {
- continue;
- }
-
- foreach ($accountBalances as $accountBalanceType => $accountBalance) {
- if (array_key_exists($accountBalanceType, $categorySummaryBalances)) {
- $categorySummaryBalances[$accountBalanceType] += $accountBalance;
- }
- }
-
- $filteredAccountBalances = $this->filterBalances($accountBalances, $updatedBalanceFields);
- $formattedAccountBalances = $this->formatBalances($filteredAccountBalances);
-
- $categoryAccounts[] = new AccountDTO(
- $account->name,
- $account->code,
- $account->id,
- $formattedAccountBalances,
- );
- }
-
- $this->adjustAccountBalanceCategoryFields($categoryName, $categorySummaryBalances);
-
- foreach ($updatedBalanceFields as $field) {
- if (array_key_exists($field, $categorySummaryBalances)) {
- $reportTotalBalances[$field] += $categorySummaryBalances[$field];
- }
- }
-
- $filteredCategorySummaryBalances = $this->filterBalances($categorySummaryBalances, $updatedBalanceFields);
- $formattedCategorySummaryBalances = $this->formatBalances($filteredCategorySummaryBalances);
-
- $accountCategories[$categoryPluralName] = new AccountCategoryDTO(
- $categoryAccounts,
- $formattedCategorySummaryBalances,
- );
- }
-
- $formattedReportTotalBalances = $this->formatBalances($reportTotalBalances);
-
- return new ReportDTO($accountCategories, $formattedReportTotalBalances, $columns);
- }
-
- private function calculateAccountBalances(Account $account, AccountCategory $category): array
- {
- $balances = [
- 'debit_balance' => $account->total_debit ?? 0,
- 'credit_balance' => $account->total_credit ?? 0,
- ];
-
- if (in_array($category, [AccountCategory::Liability, AccountCategory::Equity, AccountCategory::Revenue])) {
- $balances['net_movement'] = $balances['credit_balance'] - $balances['debit_balance'];
- } else {
- $balances['net_movement'] = $balances['debit_balance'] - $balances['credit_balance'];
- }
-
- if (! in_array($category, [AccountCategory::Expense, AccountCategory::Revenue], true)) {
- $balances['starting_balance'] = $account->starting_balance ?? 0;
- $balances['ending_balance'] = $balances['starting_balance'] + $balances['credit_balance'] - $balances['debit_balance'];
- }
-
- return $balances;
- }
-
- private function adjustAccountBalanceCategoryFields(AccountCategory $category, array &$categorySummaryBalances): void
- {
- if (in_array($category, [AccountCategory::Expense, AccountCategory::Revenue], true)) {
- unset($categorySummaryBalances['starting_balance'], $categorySummaryBalances['ending_balance']);
- }
- }
-
- private function hasZeroBalanceSum(array $balances): bool
- {
- return array_sum(array_map('abs', $balances)) === 0;
- }
-
- public function buildAccountTransactionsReport(string $startDate, string $endDate, ?array $columns = null, ?string $accountId = 'all'): ReportDTO
- {
- $columns ??= [];
- $defaultCurrency = CurrencyAccessor::getDefaultCurrency();
-
- $accountIds = $accountId !== 'all' ? [$accountId] : [];
-
- $query = $this->accountService->getAccountBalances($startDate, $endDate, $accountIds);
-
- $query->with(['journalEntries' => $this->accountService->getTransactionDetailsSubquery($startDate, $endDate)]);
-
- $accounts = $query->get();
-
- $reportCategories = [];
-
- foreach ($accounts as $account) {
- $accountTransactions = [];
- $currentBalance = $account->starting_balance;
-
- $accountTransactions[] = new AccountTransactionDTO(
- id: null,
- date: 'Starting Balance',
- description: '',
- debit: '',
- credit: '',
- balance: money($currentBalance, $defaultCurrency)->format(),
- type: null,
- tableAction: null
- );
-
- /** @var Account $account */
- foreach ($account->journalEntries as $journalEntry) {
- $transaction = $journalEntry->transaction;
- $signedAmount = $journalEntry->signed_amount;
-
- // Adjust balance based on account category
- if (in_array($account->category, [AccountCategory::Asset, AccountCategory::Expense])) {
- $currentBalance += $signedAmount;
- } else {
- $currentBalance -= $signedAmount;
- }
-
- $accountTransactions[] = new AccountTransactionDTO(
- id: $transaction->id,
- date: $transaction->posted_at->format('Y-m-d'),
- description: $transaction->description ?? '',
- debit: $journalEntry->type === JournalEntryType::Debit ? money(abs($signedAmount), $defaultCurrency)->format() : '',
- credit: $journalEntry->type === JournalEntryType::Credit ? money(abs($signedAmount), $defaultCurrency)->format() : '',
- balance: money($currentBalance, $defaultCurrency)->format(),
- type: $transaction->type,
- tableAction: $transaction->type->isJournal() ? 'updateJournalTransaction' : 'updateTransaction'
- );
- }
-
- $balanceChange = $currentBalance - $account->starting_balance;
-
- $accountTransactions[] = new AccountTransactionDTO(
- id: null,
- date: 'Totals and Ending Balance',
- description: '',
- debit: money($account->total_debit, $defaultCurrency)->format(),
- credit: money($account->total_credit, $defaultCurrency)->format(),
- balance: money($currentBalance, $defaultCurrency)->format(),
- type: null,
- tableAction: null
- );
-
- $accountTransactions[] = new AccountTransactionDTO(
- id: null,
- date: 'Balance Change',
- description: '',
- debit: '',
- credit: '',
- balance: money($balanceChange, $defaultCurrency)->format(),
- type: null,
- tableAction: null
- );
-
- $reportCategories[] = [
- 'category' => $account->name,
- 'under' => $account->category->getLabel() . ' > ' . $account->subtype->name,
- 'transactions' => $accountTransactions,
- ];
- }
-
- return new ReportDTO(categories: $reportCategories, fields: $columns);
- }
-
- 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);
-
- foreach ($allCategories as $categoryName) {
- $accountsInCategory = $categoryGroupedAccounts[$categoryName] ?? collect();
- $categorySummaryBalances = array_fill_keys($balanceFields, 0);
-
- if ($initializeCategoryBalances) {
- $initializeCategoryBalances($categoryName, $categorySummaryBalances);
- }
-
- $categoryAccounts = [];
-
- foreach ($accountsInCategory as $account) {
- /** @var Account $account */
- $accountBalances = $balanceCalculator($account);
-
- if (array_sum($accountBalances) === 0) {
- continue;
- }
-
- foreach ($accountBalances as $accountBalanceType => $accountBalance) {
- if (array_key_exists($accountBalanceType, $categorySummaryBalances)) {
- $categorySummaryBalances[$accountBalanceType] += $accountBalance;
- }
- }
-
- $filteredAccountBalances = $this->filterBalances($accountBalances, $balanceFields);
- $formattedAccountBalances = $this->formatBalances($filteredAccountBalances);
-
- $categoryAccounts[] = new AccountDTO(
- $account->name,
- $account->code,
- $account->id,
- $formattedAccountBalances,
- );
- }
-
- if ($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',
- null,
- $this->formatBalances(['debit_balance' => 0, 'credit_balance' => $retainedEarningsAmount])
- );
- } else {
- $categorySummaryBalances['debit_balance'] += abs($retainedEarningsAmount);
- $categoryAccounts[] = new AccountDTO(
- 'Retained Earnings',
- 'RE',
- null,
- $this->formatBalances(['debit_balance' => abs($retainedEarningsAmount), 'credit_balance' => 0])
- );
- }
- }
-
- foreach ($balanceFields as $field) {
- if (array_key_exists($field, $categorySummaryBalances)) {
- $reportTotalBalances[$field] += $categorySummaryBalances[$field];
- }
- }
-
- $filteredCategorySummaryBalances = $this->filterBalances($categorySummaryBalances, $balanceFields);
- $formattedCategorySummaryBalances = $this->formatBalances($filteredCategorySummaryBalances);
-
- $accountCategories[$categoryName] = new AccountCategoryDTO(
- $categoryAccounts,
- $formattedCategorySummaryBalances,
- );
- }
-
- $formattedReportTotalBalances = $this->formatBalances($reportTotalBalances);
-
- return new ReportDTO($accountCategories, $formattedReportTotalBalances, $allFields);
- }
-
- 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)) {
- if ($endingBalance >= 0) {
- return ['debit_balance' => $endingBalance, 'credit_balance' => 0];
- }
-
- return ['debit_balance' => 0, 'credit_balance' => abs($endingBalance)];
- }
-
- if ($endingBalance >= 0) {
- return ['debit_balance' => 0, 'credit_balance' => $endingBalance];
- }
-
- return ['debit_balance' => abs($endingBalance), 'credit_balance' => 0];
- }
- }
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