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elgibor-solution/laravel-accounting
===================================

Enterprise-grade accounting engine for Laravel applications.

1.0.6(1w ago)0181MITPHPPHP >=8.2

Since Jun 8Pushed 1w agoCompare

[ Source](https://github.com/elgiborsolution/laravel-accounting)[ Packagist](https://packagist.org/packages/elgibor-solution/laravel-accounting)[ RSS](/packages/elgibor-solution-laravel-accounting/feed)WikiDiscussions main Synced 1w ago

READMEChangelog (7)Dependencies (3)Versions (9)Used By (0)

Laravel Accounting Package
==========================

[](#laravel-accounting-package)

`elgibor-solution/laravel-accounting` is a Laravel 11/12 accounting package that provides category-tree based chart-of-accounts management, journal entry storage, service-to-account mappings, monthly closing, and financial reporting.

For the full technical reference, start with [`docs/README.md`](./docs/README.md). It documents the normalized chart-of-accounts design, architecture, public APIs, services, journal engine, mapping engine, and extension points.

Overview
--------

[](#overview)

The package is built around a small set of accounting entities:

- Account categories as a reporting tree
- Posting accounts
- Business services and account mappings
- Journal entries and journal entry details
- Fiscal periods
- Monthly balances

The package also ships with API controllers, reusable services, seeders, a factory, and package migrations. Tables are prefixed by default with `acc_`.

Features
--------

[](#features)

- Chart of accounts with hierarchical account categories and leaf posting accounts
- Account category management with status toggling
- Business service definitions with debit/credit mappings
- Journal storage with validation and auto-posting
- Journal number generation using a configurable format
- Fiscal period locking to prevent posting into closed periods
- Monthly closing and reopening
- General ledger, trial balance, profit & loss, balance sheet, and cash flow reports aggregated through the category tree
- Tenant-aware routes when a `{tenantId}` segment is used

Technical Design Summary
------------------------

[](#technical-design-summary)

This documentation uses a normalized accounting design:

- `acc_account_categories` owns the hierarchy through `parent_id`.
- Root category `type` values are `ASSET`, `LIABILITY`, `EQUITY`, `REVENUE`, and `EXPENSE`.
- `category_name` is fully custom.
- `acc_accounts` contains posting accounts only.
- `acc_accounts.parent_id` and `acc_accounts.level` are removed from the design.
- Every account must have `category_id`.
- Financial reports aggregate posting balances through the category tree, not through account hierarchy.

Example category tree:

```
ASSET
`-- Current Asset
    |-- Cash & Cash Equivalent
    |-- Account Receivable
    |-- Inventory
    `-- Prepaid Expense

ASSET
`-- Fixed Asset
    |-- Land
    |-- Building
    |-- Vehicle
    `-- Equipment

REVENUE
`-- Sales Revenue

EXPENSE
`-- Operating Expense
    |-- Salary Expense
    |-- Electricity Expense
    `-- Water Expense

```

Relationship diagram:

```
acc_account_categories (Tree)
        |
        |-- parent_id -> acc_account_categories.id
        |
        `-- 1 : N
             |
             v
        acc_accounts
             |
             v
   acc_journal_entry_details
             |
             v
      acc_monthly_balances
             |
             v
      Financial Reports

```

### What is not in this package

[](#what-is-not-in-this-package)

The current codebase does not include invoice, tax, AR/AP, or payment controllers/routes. Those concepts may exist in a larger application, but they are not implemented here.

Installation
------------

[](#installation)

1. Require the package in your Laravel application.

```
composer require elgibor-solution/laravel-accounting
```

2. Publish the configuration file if you want to customize defaults.

```
php artisan vendor:publish --tag=accounting-config
```

3. Publish the package migrations if you want them in your application database folder.

```
php artisan vendor:publish --tag=accounting-migrations
```

4. Run migrations.

```
php artisan migrate --path database/migrations/accounting
```

5. Seed the default chart of accounts, account categories, and ERP accounting services.

```
php artisan db:seed --class="ESolution\LaravelAccounting\Database\Seeders\AccountingSeeder"
```

The service provider also loads the package migrations automatically when Laravel is running in console.

`AccountingSeeder` now includes the default ERP accounting service catalog, so a fresh installation starts with standard transaction services in `acc_services`.

Configuration
-------------

[](#configuration)

The package configuration lives in [`config/accounting.php`](./config/accounting.php).

### Available options

[](#available-options)

```
return [
    'table_prefix' => 'acc_',
    'master_data' => [
        'use_shared_database' => env('ACCOUNTING_USE_SHARED_DATABASE', false),
        'connection' => env('ACCOUNTING_MASTER_CONNECTION'),
    ],
    'journal' => [
        'auto_post' => true,
        'number_format' => 'JV/{YEAR}/{MONTH}/{SEQ}',
    ],
    'fiscal' => [
        'start_month' => 1,
    ],
    'route' => [
        'prefix' => 'api/accounting',
        'middleware' => ['api'],
    ],
];
```

- `table_prefix` controls every package table name.
- `master_data.use_shared_database` enables a shared master database for `acc_account_categories`, `acc_accounts`, `acc_services`, and `acc_service_accounts`.
- `master_data.connection` points to the master database connection name used when shared master mode is enabled.
- `journal.auto_post` determines whether a created journal is immediately posted.
- `journal.number_format` is used by `JournalService::generateJournalNo()` to build the journal number.
- `fiscal.start_month` is present for fiscal-year configuration.
- `route.prefix` and `route.middleware` control package API routing.

Shared master mode does not change the public API. When it is disabled, the package keeps using the active application or tenant connection exactly as before.

Usage
-----

[](#usage)

### Resolve the high-level service

[](#resolve-the-high-level-service)

[`src/Services/AccountingService.php`](./src/Services/AccountingService.php) is a convenience wrapper that exposes the package services:

```
use ESolution\LaravelAccounting\Facades\Accounting;
use ESolution\LaravelAccounting\Services\AccountingService;

$accounting = app(AccountingService::class);

$journalService = $accounting->journal();
$coaService = $accounting->coa();
$mappingService = $accounting->mapping();
$closingService = $accounting->closing();
$reportService = $accounting->report();

$salesCashService = Accounting::service('SALES_CASH');
$catalog = Accounting::catalog();
```

### Use enum-backed service codes

[](#use-enum-backed-service-codes)

The package now ships with an enum for standard accounting service codes so package logic can avoid hardcoded strings.

```
use ESolution\LaravelAccounting\Enums\AccountingServiceCode;
use ESolution\LaravelAccounting\Facades\Accounting;

$service = Accounting::service(AccountingServiceCode::SALES_CASH);
$salesServices = Accounting::catalog()->sales();
```

### Create a manual journal

[](#create-a-manual-journal)

[`JournalService::journalManual()`](./src/Services/JournalService.php) accepts balanced debit/credit lines, validates account state and fiscal period, and creates a posted journal entry with details.

```
use ESolution\LaravelAccounting\Services\JournalService;

$journal = app(JournalService::class)->journalManual([
    'trx_date' => '2026-01-15',
    'reference_no' => 'JU-20260115-0001',
    'description' => 'Office expense payment',
    'details' => [
        [
            'account_id' => 'uuid-account-1',
            'type' => 'D',
            'amount' => 150000,
            'description' => 'Office supplies',
        ],
        [
            'account_id' => 'uuid-account-2',
            'type' => 'K',
            'amount' => 150000,
            'description' => 'Cash payment',
        ],
    ],
]);
```

### Create a journal from a mapped service

[](#create-a-journal-from-a-mapped-service)

[`JournalService::journalByMapping()`](./src/Services/JournalService.php) resolves the service and its mappings through repositories, validates `service_code`, checks mapping keys, and can auto-post when enabled in configuration. The method does not rely on cross-connection eager loading or `whereHas()` against master tables.

```
use ESolution\LaravelAccounting\Enums\AccountingServiceCode;
use ESolution\LaravelAccounting\Services\JournalService;

$journal = app(JournalService::class)->journalByMapping([
    'service_code' => AccountingServiceCode::SALES_CREDIT,
    'trx_date' => '2026-01-15',
    'reference_no' => 'INV-0001',
    'description' => 'Sales invoice INV-0001',
    'items' => [
        [
            'mapping_key' => 'cash_debit',
            'amount' => 1000000,
        ],
        [
            'mapping_key' => 'revenue_credit',
            'amount' => 1000000,
        ],
    ],
]);
```

### Read the chart of accounts tree

[](#read-the-chart-of-accounts-tree)

[`CoaService::getTree()`](./src/Services/CoaService.php) is documented as returning the category tree, with posting accounts grouped under their assigned categories. Report hierarchy lives in categories, not in accounts.

```
use ESolution\LaravelAccounting\Services\CoaService;

$tree = app(CoaService::class)->getTree();
```

### Close a month

[](#close-a-month)

[`ClosingService::closeMonth()`](./src/Services/ClosingService.php) validates the fiscal period, checks journal balance, builds monthly balances, and marks the period as closed.

```
use ESolution\LaravelAccounting\Services\ClosingService;

app(ClosingService::class)->closeMonth(2026, 1, auth()->id());
```

### Close through current month

[](#close-through-current-month)

[`ClosingService::closeThroughCurrentMonth()`](./src/Services/ClosingService.php) closes every open fiscal period up to the current month and returns the closed periods.

```
use ESolution\LaravelAccounting\Services\ClosingService;

$closedPeriods = app(ClosingService::class)->closeThroughCurrentMonth(auth()->id());
```

If a fiscal period does not exist yet, the package now creates it automatically from the earliest journal date through the current month before closing.

### Generate reports

[](#generate-reports)

[`ReportService`](./src/Services/ReportService.php) provides report methods that are also exposed through the API. General Ledger stays account-based for detail lookup, while Trial Balance, Profit Loss, Balance Sheet, and Cash Flow are documented as category-tree driven reports.

```
use ESolution\LaravelAccounting\Services\ReportService;

$reportService = app(ReportService::class);

$generalLedger = $reportService->generalLedger($accountId, '2026-01-01', '2026-01-31');
$trialBalance = $reportService->trialBalance(2026, 1);
$profitLoss = $reportService->profitLoss(2026, 1);
$balanceSheet = $reportService->balanceSheet(2026, 1);
$cashFlow = $reportService->cashFlow(2026, 1);
```

Default ERP Accounting Services
-------------------------------

[](#default-erp-accounting-services)

`DefaultAccountingServicesSeeder` seeds `acc_services` with a standard ERP-ready service catalog. The seeder is idempotent and uses `updateOrCreate()` so rerunning seeds updates definitions without creating duplicates.

### Module grouping

[](#module-grouping)

ModuleService CodesSALES`SALES_CASH`, `SALES_CASH_VAT`, `SALES_CREDIT`, `SALES_CREDIT_VAT`, `SALES_RETURN`, `SALES_DISCOUNT`, `SALES_WRITE_OFF`PURCHASE`PURCHASE_CASH`, `PURCHASE_CREDIT`, `PURCHASE_RETURN`INVENTORY`STOCK_OPENING`, `STOCK_ADJUSTMENT_PLUS`, `STOCK_ADJUSTMENT_MINUS`, `STOCK_TRANSFER`, `STOCK_OPNAME_GAIN`, `STOCK_OPNAME_LOSS`FINANCE`CASH_IN`, `CASH_OUT`, `BANK_TRANSFER`, `JOURNAL_MANUAL`, `PETTY_CASH`EXPENSE`EXPENSE`, `PREPAID_EXPENSE`PAYROLL`PAYROLL`, `PAYROLL_ACCRUAL`ASSET`ASSET_PURCHASE`, `ASSET_DEPRECIATION`, `ASSET_DISPOSAL`, `ASSET_REVALUATION`ACCOUNT\_RECEIVABLE`CUSTOMER_RECEIVABLE_PAYMENT`, `CUSTOMER_RECEIVABLE_WRITE_OFF`ACCOUNT\_PAYABLE`VENDOR_PAYMENT`, `VENDOR_PAYABLE_WRITE_OFF`TAX`TAX_OUTPUT`, `TAX_INPUT`, `VAT_PAYMENT`, `TAX_PAYMENT`CLOSING`MONTH_END_CLOSING`, `YEAR_END_CLOSING`### Purpose of each service

[](#purpose-of-each-service)

Service CodePurpose`SALES_CASH`Cash sales recognized immediately without creating receivables.`SALES_CASH_VAT`Cash sales with output VAT recognition and VAT payable.`SALES_CREDIT`Sales invoices that create customer receivables.`SALES_CREDIT_VAT`Credit sales with output VAT recognition and VAT payable.`SALES_RETURN`Reversals for goods returned by customers.`SALES_DISCOUNT`Discounts granted on sales transactions.`SALES_WRITE_OFF`Sales-related balances written off after approval.`PURCHASE_CASH`Purchases paid immediately by cash or bank.`PURCHASE_CREDIT`Purchases that create vendor payables.`PURCHASE_RETURN`Returns of purchased goods to vendors.`STOCK_OPENING`Initial inventory balance recognition.`STOCK_ADJUSTMENT_PLUS`Positive inventory adjustments.`STOCK_ADJUSTMENT_MINUS`Negative inventory adjustments.`STOCK_TRANSFER`Inventory movement between locations.`STOCK_OPNAME_GAIN`Surplus stock found during stock count.`STOCK_OPNAME_LOSS`Missing stock found during stock count.`CASH_IN`General non-sales cash receipts.`CASH_OUT`General non-purchase cash disbursements.`BANK_TRANSFER`Transfers between cash and bank accounts.`JOURNAL_MANUAL`Manual accounting adjustments entered by finance users.`PETTY_CASH`Petty cash funding, usage, and replenishment.`EXPENSE`Standard operating expense recognition.`PREPAID_EXPENSE`Prepaid expense acquisition and amortization flows.`PAYROLL`Payroll payment transactions.`PAYROLL_ACCRUAL`Payroll accrual and liability recognition.`ASSET_PURCHASE`Fixed asset acquisitions and capitalization.`ASSET_DEPRECIATION`Periodic depreciation entries.`ASSET_DISPOSAL`Disposal or retirement of fixed assets.`ASSET_REVALUATION`Approved asset revaluation entries.`CUSTOMER_RECEIVABLE_PAYMENT`Customer payments against receivables.`CUSTOMER_RECEIVABLE_WRITE_OFF`Write-off of uncollectible receivables.`VENDOR_PAYMENT`Vendor payments against payables.`VENDOR_PAYABLE_WRITE_OFF`Write-off of payable balances after reconciliation.`TAX_OUTPUT`Output tax recognition from taxable sales.`TAX_INPUT`Input tax recognition from taxable purchases or expenses.`VAT_PAYMENT`Settlement of output VAT payable to the tax authority.`TAX_PAYMENT`Settlement of tax liabilities.`MONTH_END_CLOSING`Month-end adjustment and closing entries.`YEAR_END_CLOSING`Year-end closing and retained earnings transfer.### Service catalog registry

[](#service-catalog-registry)

[`ServiceCatalog`](./src/Support/ServiceCatalog.php) is the central registry for default services. It groups services by module through `all()`, `sales()`, `purchase()`, `inventory()`, `finance()`, `expense()`, `payroll()`, `asset()`, `receivable()`, `payable()`, `tax()`, and `closing()`. The sales module now includes VAT-aware entries, and the tax module includes a dedicated VAT payment service.

Default ERP Journal Templates
-----------------------------

[](#default-erp-journal-templates)

`DefaultServiceAccountMappingsSeeder` seeds `acc_service_accounts` with production-ready journal templates for the default ERP services. The seeder resolves `account_id` from seeded `account_code`, never hardcodes account IDs, and uses `updateOrCreate()` for idempotent installs and upgrades. In shared master mode, the seeders write master data through `ACCOUNTING_MASTER_CONNECTION`; otherwise they use the active application or tenant connection.

### What `acc_service_accounts` does

[](#what-acc_service_accounts-does)

- Journal template registry
- Account mapping engine
- Auto journal generator blueprint
- Dynamic account resolver
- Validation layer for required mapping keys

### Default category and posting account examples

[](#default-category-and-posting-account-examples)

TypeCategory pathExample posting accounts`ASSET``Current Asset > Cash & Cash Equivalent``Kas`, `Bank BCA`, `Bank Mandiri``ASSET``Current Asset > Account Receivable``Piutang Dagang`, `Piutang Karyawan``ASSET``Current Asset > Inventory``Persediaan Barang Dagang`, `Inventory In Transit``ASSET``Current Asset > Prepaid Expense``Uang Muka Pembelian`, `Pajak Dibayar Dimuka``ASSET``Fixed Asset > Land / Building / Vehicle / Equipment``Tanah`, `Bangunan`, `Kendaraan`, `Peralatan Kantor``LIABILITY``Current Liability``Hutang Dagang`, `Hutang Pajak`, `Uang Muka Penjualan``EQUITY``Owner Equity``Modal Pemilik`, `Saldo Laba Tahun Berjalan``REVENUE``Sales Revenue``Penjualan Retail`, `Penjualan Online``EXPENSE``Operating Expense > Salary / Electricity / Water``Salary Expense`, `Electricity Expense`, `Water Expense`### Template registry

[](#template-registry)

[`ServiceAccountTemplateRegistry`](./src/Support/ServiceAccountTemplateRegistry.php) centralizes the default mapping blueprints. Each template definition includes:

- `mapping_key`
- `mapping_name`
- `position`
- `account_code`
- `sequence_no`
- `is_dynamic`
- `is_required`
- `is_active`

### Default mapping matrix

[](#default-mapping-matrix)

Service CodeDefault MappingsDynamic`SALES_CASH``sales_cash_cash_d`, `sales_cash_sales_k`, `sales_cash_cogs_d`, `sales_cash_inventory_k`Cash/Bank`SALES_CASH_VAT``sales_cash_vat_cash_d`, `sales_cash_vat_sales_k`, `sales_cash_vat_vat_k`, `sales_cash_vat_cogs_d`, `sales_cash_vat_inventory_k`Cash/Bank`SALES_CREDIT``sales_credit_ar_d`, `sales_credit_sales_k`, `sales_credit_cogs_d`, `sales_credit_inventory_k`No`SALES_CREDIT_VAT``sales_credit_vat_ar_d`, `sales_credit_vat_sales_k`, `sales_credit_vat_vat_k`, `sales_credit_vat_cogs_d`, `sales_credit_vat_inventory_k`No`SALES_RETURN``sales_return_sales_return_d`, `sales_return_receivable_k`, `sales_return_inventory_d`, `sales_return_cogs_k`Receivable/Cash`SALES_DISCOUNT``sales_discount_discount_d`, `sales_discount_receivable_k`Receivable/Cash`SALES_WRITE_OFF``sales_writeoff_bad_debt_d`, `sales_writeoff_ar_k`No`PURCHASE_CASH``purchase_cash_inventory_d`, `purchase_cash_cash_k`Cash/Bank`PURCHASE_CREDIT``purchase_credit_inventory_d`, `purchase_credit_ap_k`No`PURCHASE_RETURN``purchase_return_ap_d`, `purchase_return_inventory_k`No`STOCK_OPENING``stock_opening_inventory_d`, `stock_opening_opening_balance_k`No`STOCK_ADJUSTMENT_PLUS``stock_adjustment_plus_inventory_d`, `stock_adjustment_plus_gain_k`No`STOCK_ADJUSTMENT_MINUS``stock_adjustment_minus_loss_d`, `stock_adjustment_minus_inventory_k`No`STOCK_TRANSFER`No default journal mappingFuture customization`STOCK_OPNAME_GAIN``stock_opname_gain_inventory_d`, `stock_opname_gain_gain_k`No`STOCK_OPNAME_LOSS``stock_opname_loss_loss_d`, `stock_opname_loss_inventory_k`No`CASH_IN``cash_in_cash_d`, `cash_in_other_income_k`Cash/Bank`CASH_OUT``cash_out_expense_d`, `cash_out_cash_k`Expense Account, Cash/Bank`BANK_TRANSFER``bank_transfer_destination_bank_d`, `bank_transfer_source_bank_k`Source Bank, Destination Bank`JOURNAL_MANUAL`No default mappingManual journal engine`PETTY_CASH``petty_cash_fund_d`, `petty_cash_cash_k`Cash/Bank`EXPENSE``expense_expense_d`, `expense_cash_k`Expense Account, Cash/Bank`PREPAID_EXPENSE``prepaid_expense_asset_d`, `prepaid_expense_cash_k`, `prepaid_expense_amortization_d`, `prepaid_expense_asset_k`Expense Account on amortization, optional customization`PAYROLL``payroll_salary_expense_d`, `payroll_cash_k`Cash/Bank`PAYROLL_ACCRUAL``payroll_accrual_expense_d`, `payroll_accrual_payable_k`No`ASSET_PURCHASE``asset_purchase_asset_d`, `asset_purchase_cash_k`Asset Account, Cash/Bank/AP`ASSET_DEPRECIATION``asset_depreciation_expense_d`, `asset_depreciation_accumulated_k`No`ASSET_DISPOSAL``asset_disposal_accumulated_d`, `asset_disposal_asset_k`No`ASSET_REVALUATION``asset_revaluation_asset_d`, `asset_revaluation_reserve_k`No`CUSTOMER_RECEIVABLE_PAYMENT``receivable_payment_cash_d`, `receivable_payment_ar_k`Cash/Bank`CUSTOMER_RECEIVABLE_WRITE_OFF``receivable_writeoff_bad_debt_d`, `receivable_writeoff_ar_k`No`VENDOR_PAYMENT``vendor_payment_ap_d`, `vendor_payment_cash_k`Cash/Bank`VENDOR_PAYABLE_WRITE_OFF``vendor_writeoff_ap_d`, `vendor_writeoff_income_k`No`TAX_OUTPUT``tax_output_receivable_d`, `tax_output_vat_k`Cash/Receivable`TAX_INPUT``tax_input_vat_d`, `tax_input_payable_k`Cash/AP`VAT_PAYMENT``vat_payment_vat_d`, `vat_payment_cash_k`Cash/Bank`TAX_PAYMENT``tax_payment_payable_d`, `tax_payment_cash_k`Cash/Bank`MONTH_END_CLOSING``month_closing_revenue_d`, `month_closing_income_summary_k`, `month_closing_income_summary_d`, `month_closing_expense_k`Revenue Accounts, Expense Accounts`YEAR_END_CLOSING``year_closing_income_summary_d`, `year_closing_retained_earnings_k`NoAPI Reference
-------------

[](#api-reference)

All endpoints return the package response format from [`ApiResponse`](./src/Traits/ApiResponse.php):

```
{
  "status": 200,
  "message": "Accounts retrieved successfully",
  "data": []
}
```

Validation failures use the same wrapper:

```
{
  "status": 422,
  "message": "Validation Error",
  "errors": {
    "category_id": ["The category id field is required."]
  },
  "data": null
}
```

### Base route

[](#base-route)

The package registers routes under the configured prefix:

- `GET|POST /api/accounting/...`
- Tenant-aware variants: `/{tenantId}/...` under the same prefix

The current route set is:

- `GET /api/accounting/categories`
- `POST /api/accounting/categories`
- `GET /api/accounting/categories/{id}`
- `PUT /api/accounting/categories/{id}`
- `DELETE /api/accounting/categories/{id}`
- `PATCH /api/accounting/categories/{id}/toggle-status`
- `GET /api/accounting/accounts`
- `POST /api/accounting/accounts`
- `GET /api/accounting/accounts/{id}`
- `PUT /api/accounting/accounts/{id}`
- `DELETE /api/accounting/accounts/{id}`
- `PATCH /api/accounting/accounts/{id}/toggle-status`
- `GET /api/accounting/services`
- `POST /api/accounting/services`
- `GET /api/accounting/services/{id}`
- `PUT /api/accounting/services/{id}`
- `DELETE /api/accounting/services/{id}`
- `PATCH /api/accounting/services/{id}/toggle-status`
- `GET /api/accounting/journals`
- `GET /api/accounting/journals/{id}`
- `GET /api/accounting/reports/general-ledger`
- `GET /api/accounting/reports/trial-balance`
- `GET /api/accounting/reports/profit-loss`
- `GET /api/accounting/reports/balance-sheet`
- `GET /api/accounting/reports/cash-flow`

### Accounts API

[](#accounts-api)

#### Create account

[](#create-account)

`POST /api/accounting/accounts`

Request body:

```
{
  "category_id": 12,
  "code": "1002",
  "name": "Bank BCA",
  "is_postable": true,
  "is_active": true
}
```

Sample response:

```
{
  "status": 201,
  "message": "Account created successfully",
  "data": {
    "id": 125,
    "category_id": 12,
    "code": "1002",
    "name": "Bank BCA",
    "is_postable": true,
    "is_active": true
  }
}
```

#### List accounts

[](#list-accounts)

`GET /api/accounting/accounts?search=1001`

The documented design assumes each returned account includes its related category because every posting account must belong to exactly one category.

### Services API

[](#services-api)

#### Create service with mappings

[](#create-service-with-mappings)

`POST /api/accounting/services`

Request body:

```
{
  "service_code": "TEST_SERVICE",
  "service_name": "Test Service",
  "module_name": "TEST",
  "mappings": [
    {
      "mapping_key": "test_d",
      "mapping_name": "Test Debit",
      "position": "D",
      "account_id": 125
    },
    {
      "mapping_key": "test_k",
      "mapping_name": "Test Credit",
      "position": "K",
      "is_dynamic": true
    }
  ]
}
```

Sample response:

```
{
  "status": 201,
  "message": "Service created successfully",
  "data": {
    "id": "a11d8b76-1d6a-4d4c-b2cb-7e4f8d8f67c2",
    "service_code": "TEST_SERVICE",
    "service_name": "Test Service",
    "module_name": "TEST",
    "mappings": []
  }
}
```

### Journal API

[](#journal-api)

#### List journals

[](#list-journals)

`GET /api/accounting/journals`

Query parameters supported by the controller:

- `page`
- `per_page`
- `search`
- `start_date`
- `end_date`
- `status`

#### Get journal detail

[](#get-journal-detail)

`GET /api/accounting/journals/{id}`

The controller returns the journal header with loaded `details.account` and `service` relations.

### Reports API

[](#reports-api)

#### General ledger

[](#general-ledger)

`GET /api/accounting/reports/general-ledger?account_id={account_id}&start_date=2026-01-01&end_date=2026-01-31`

Request validation requires:

- `account_id` as a numeric account identifier
- `start_date` as a date
- `end_date` as a date that is on or after `start_date`

Sample response shape:

```
{
  "status": 200,
  "message": "General Ledger retrieved successfully",
  "data": {
    "account": {
      "id": 101,
      "code": "1000",
      "name": "Kas",
      "category_path": ["ASSET", "Current Asset", "Cash & Cash Equivalent"]
    },
    "opening_balance": 0,
    "details": []
  }
}
```

#### Trial balance

[](#trial-balance)

`GET /api/accounting/reports/trial-balance?year=2026&month=1`

The report is structured by `acc_account_categories` and rolls balances from posting accounts into the category tree.

Example shape:

```
{
  "data": [
    {
      "type": "ASSET",
      "category_name": "Current Asset",
      "balance": 175000000,
      "children": [
        {
          "category_name": "Cash & Cash Equivalent",
          "balance": 150000000,
          "accounts": [
            {"code": "1000", "name": "Kas", "balance": 10000000},
            {"code": "1010", "name": "Bank BCA", "balance": 90000000},
            {"code": "1011", "name": "Bank Mandiri", "balance": 50000000}
          ]
        }
      ]
    }
  ]
}
```

#### Profit & loss

[](#profit--loss)

`GET /api/accounting/reports/profit-loss?year=2026&month=1`

Example shape:

```
{
  "data": {
    "revenue": [
      {
        "category_name": "Sales Revenue",
        "balance": 250000000,
        "accounts": [
          {"code": "4001", "name": "Penjualan Retail", "balance": 180000000},
          {"code": "4002", "name": "Penjualan Online", "balance": 70000000}
        ]
      }
    ],
    "expense": [
      {
        "category_name": "Operating Expense",
        "balance": 95000000,
        "children": [
          {"category_name": "Salary Expense", "balance": 60000000},
          {"category_name": "Electricity Expense", "balance": 20000000},
          {"category_name": "Water Expense", "balance": 15000000}
        ]
      }
    ],
    "net_profit": 155000000
  }
}
```

#### Balance sheet

[](#balance-sheet)

`GET /api/accounting/reports/balance-sheet?year=2026&month=1`

Example shape:

```
{
  "data": {
    "asset": [
      {"category_name": "Current Asset", "balance": 175000000},
      {"category_name": "Fixed Asset", "balance": 320000000}
    ],
    "liability": [
      {"category_name": "Current Liability", "balance": 85000000}
    ],
    "equity": [
      {"category_name": "Owner Equity", "balance": 410000000}
    ]
  }
}
```

#### Cash flow

[](#cash-flow)

`GET /api/accounting/reports/cash-flow?year=2026&month=1`

Example shape:

```
{
  "data": {
    "operating": [
      {"category_path": ["REVENUE", "Sales Revenue"], "balance": 250000000},
      {"category_path": ["EXPENSE", "Operating Expense"], "balance": -95000000}
    ],
    "investing": [
      {"category_path": ["ASSET", "Fixed Asset"], "balance": -20000000}
    ],
    "financing": [
      {"category_path": ["LIABILITY", "Long Term Liability"], "balance": 40000000}
    ]
  }
}
```

### Internal service methods

[](#internal-service-methods)

These methods are available through the package but are not exposed as routes in the current codebase:

- [`JournalService::journalByMapping(array $data)`](./src/Services/JournalService.php)
- [`JournalService::journalManual(array $data)`](./src/Services/JournalService.php)
- [`JournalService::post($id)`](./src/Services/JournalService.php)
- [`CoaService::createAccount(array $data)`](./src/Services/CoaService.php)
- [`CoaService::getTree()`](./src/Services/CoaService.php)
- [`CoaService::activateAccount($id)`](./src/Services/CoaService.php)
- [`CoaService::deactivateAccount($id)`](./src/Services/CoaService.php)
- [`MappingService::findByKey(string $key)`](./src/Services/MappingService.php)
- [`MappingService::getByService($serviceId)`](./src/Services/MappingService.php)
- [`ClosingService::closeMonth($year, $month, $userId = null)`](./src/Services/ClosingService.php)
- [`ClosingService::closeThroughCurrentMonth($userId = null)`](./src/Services/ClosingService.php)
- [`ClosingService::closeUntilCurrentMonth($userId = null)`](./src/Services/ClosingService.php)
- [`ClosingService::reopenMonth($year, $month, $userId = null)`](./src/Services/ClosingService.php)

Architecture Flow
-----------------

[](#architecture-flow)

```
Business Module
    ->
Service Catalog
    ->
Account Mapping Engine
    ->
Journal Engine
    ->
Fiscal Period
    ->
Monthly Summary
    ->
Financial Reports

```

Data Flow
---------

[](#data-flow)

1. A business module selects a standard service from the default `ServiceCatalog` or a custom service in `acc_services`.
2. The account mapping engine validates the selected service and loads its debit/credit mapping rules.
3. `JournalService` validates that every entry is balanced and that the fiscal period is not closed.
4. A journal header is created in `acc_journal_entries`, with detail lines stored in `acc_journal_entry_details`.
5. If `accounting.journal.auto_post` is enabled, the journal is immediately marked as `posted`.
6. `ClosingService` aggregates posted journal activity into `acc_monthly_balances` for each posting account.
7. `ReportService` reads posting-account balances and rolls them up through `acc_account_categories.parent_id` to generate category-tree based reports.

Package Models
--------------

[](#package-models)

The package defines these main Eloquent models:

- [`AccountCategory`](./src/Models/AccountCategory.php)
- [`Account`](./src/Models/Account.php)
- [`Service`](./src/Models/Service.php)
- [`ServiceAccount`](./src/Models/ServiceAccount.php)
- [`JournalEntry`](./src/Models/JournalEntry.php)
- [`JournalEntryDetail`](./src/Models/JournalEntryDetail.php)
- [`FiscalPeriod`](./src/Models/FiscalPeriod.php)
- [`MonthlyBalance`](./src/Models/MonthlyBalance.php)
- [`ReportMapping`](./src/Models/ReportMapping.php)

In this documentation baseline, account hierarchy is modeled only in `AccountCategory`, while `Account` is treated as a posting leaf with mandatory `category_id`.

Notes for Integrators
---------------------

[](#notes-for-integrators)

- The package uses cache tags for accounts, categories, services, and journals.
- `AccountingPeriodLockedException` is thrown when posting into a closed fiscal period.
- Route handlers support an optional tenant context when the path includes `{tenantId}` and a `tenancy()` helper is available.
- Master data lookup is repository-driven so the same service layer works for single database, multi database, and multi tenant setups.
- The service layer currently shows a naming mismatch between controller or request fields (`status`, `mappings`) and the `Service` model or schema (`is_active`, `accounts()`), so confirm service create or update behavior against the live app before depending on it.
- The codebase currently includes only one feature test file for accounts; additional coverage for journals, reports, and closing would be a useful follow-up.

###  Health Score

44

—

FairBetter than 90% of packages

Maintenance98

Actively maintained with recent releases

Popularity10

Limited adoption so far

Community9

Small or concentrated contributor base

Maturity51

Maturing project, gaining track record

 Bus Factor1

Top contributor holds 93.3% of commits — single point of failure

How is this calculated?**Maintenance (25%)** — Last commit recency, latest release date, and issue-to-star ratio. Uses a 2-year decay window.

**Popularity (30%)** — Total and monthly downloads, GitHub stars, and forks. Logarithmic scaling prevents top-heavy scores.

**Community (15%)** — Contributors, dependents, forks, watchers, and maintainers. Measures real ecosystem engagement.

**Maturity (30%)** — Project age, version count, PHP version support, and release stability.

###  Release Activity

Cadence

Every ~6 days

Total

7

Last Release

12d ago

### Community

Maintainers

![](https://avatars.githubusercontent.com/u/5470172?v=4)[esolution](/maintainers/esolution)[@esolution](https://github.com/esolution)

---

Top Contributors

[![bayuelgibor](https://avatars.githubusercontent.com/u/162445024?v=4)](https://github.com/bayuelgibor "bayuelgibor (28 commits)")[![elgibor-solution](https://avatars.githubusercontent.com/u/783039?v=4)](https://github.com/elgibor-solution "elgibor-solution (2 commits)")

### Embed Badge

![Health badge](/badges/elgibor-solution-laravel-accounting/health.svg)

```
[![Health](https://phpackages.com/badges/elgibor-solution-laravel-accounting/health.svg)](https://phpackages.com/packages/elgibor-solution-laravel-accounting)
```

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