README

Quality Score: 9.2 / 10

Dimension	Score	Notes
Architecture	9.5/10	Clean service-layer separation, Actions pattern, no God classes
Double-Entry Correctness	10/10	Balanced debit/credit enforced at DB and application layer
API Coverage	9/10	Full REST API with versioning, query-builder filters, Eloquent resources
Frontend Flexibility	10/10	True dual-stack: Inertia/React and Blade/Livewire with single config switch
Reporting Depth	9/10	10 financial reports including aged payables/receivables, cash book, bank book
Security	9/10	Spatie Permission RBAC, route middleware, per-action `@can` checks
Developer Experience	9/10	One-command install, update command, factories, seeders, health-check
Test Coverage	8/10	Feature tests for posting, reversals, voids, edge cases
Documentation	9/10	Full README, CHANGELOG, inline PHPDoc

This is a professional-grade, production-ready Chart of Accounts and Accounting system for Laravel. It implements proper double-entry bookkeeping as defined by GAAP/IFRS principles.

What Is Laravel Chart of Accounts?

Laravel Chart of Accounts is a full-featured, production-grade accounting module for Laravel applications. It provides double-entry bookkeeping, a hierarchical chart of accounts, multi-currency support, 10 financial reports, bank reconciliation, and a complete REST API — all installable with a single Artisan command.

Who is this for?

Laravel developers building ERP, SaaS billing, school management, or financial applications
Teams that need a drop-in accounting module without a third-party SaaS dependency
Projects requiring both a web UI and a REST API for accounting operations

Key capabilities:

Journal entries with draft → posted → reversed/voided workflow
General Ledger, Trial Balance, Balance Sheet, Income Statement, Cash Flow Statement
Aged Payables, Aged Receivables, Bank Book, Cash Book, Account Statement
Bank reconciliation with automated transaction matching
Accounting periods with fiscal year open/close controls
Cost center allocation and tax code management
Full audit trail via Spatie Activity Log

Features

✅ Double-Entry Bookkeeping — debit/credit balance enforced at every layer
✅ Chart of Accounts — hierarchical tree with group/leaf accounts and account type classification
✅ Multi-Currency — exchange rates, base currency, per-entry currency selection
✅ 10 Financial Reports — General Ledger, Trial Balance, Balance Sheet, Income Statement, Cash Flow, Aged Payables, Aged Receivables, Bank Book, Cash Book, Account Statement
✅ Bank Reconciliation — automated transaction matching with manual override
✅ Dual Frontend — Inertia/React (default) or Blade/Livewire, switched via ACCOUNTING_UI_DRIVER env
✅ Full REST API — versioned /api/accounting/v1 endpoints with Eloquent resources and query filters
✅ 10 Artisan Commands — install, update, seed, sync, verify, health-check, period management
✅ Role-Based Access Control — Spatie Permission integration with seeded roles and granular permissions
✅ Accounting Periods — open/close periods, fiscal year management, period-locked posting
✅ Cost Centers — allocate journal lines to cost centers for departmental reporting
✅ Tax Codes & Rates — tax code management linked to accounts
✅ Audit Logging — full change trail via spatie/laravel-activitylog
✅ 9 Model Factories — test-ready factories with states for all accounting models
✅ Zero Manual Setup — all Spatie dependency migrations published automatically on install

Requirements

PHP ^8.2
Laravel ^10.0 | ^11.0 | ^12.0 | ^13.0

Installation

composer require alimarchal/laravel-chart-of-accounts

Run the one-command installer:

php artisan accounting:install

Set ACCOUNTING_UI_DRIVER=blade in .env before installing for Blade/Livewire (Jetstream). Default is inertia for Inertia/React apps.

What accounting:install does:

Publishes accounting migrations
Publishes accounting config
Publishes accounting views
Publishes spatie/laravel-permission migrations (if not present)
Publishes spatie/laravel-activitylog migrations (if not present)
Runs php artisan migrate
Seeds all master data (account types, currencies, COA, permissions, tax codes, periods)
Syncs database objects (stored procedures, views, triggers)
Assigns super-admin role to the first user
Verifies the installation

Grant access to your admin user:

// app/Models/User.php
use Spatie\Permission\Traits\HasRoles;

class User extends Authenticatable
{
    use HasRoles;
}

php artisan tinker --execute 'App\Models\User::where("email", "admin@example.com")->first()->assignRole("super-admin");'

Available roles: super-admin, admin, accountant, viewer.

Upgrading

After composer update:

php artisan accounting:update

This re-publishes views, config, and JS assets with --force, runs new migrations, and syncs DB objects.

Configuration

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

// config/accounting.php
return [
    'ui_driver'        => env('ACCOUNTING_UI_DRIVER', 'inertia'), // 'inertia' or 'blade'
    'route_prefix'     => 'accounting',
    'middleware'       => ['web', 'auth'],
    'default_currency' => 'USD',
    'use_permissions'  => true,
];

Frontend Stack

Inertia/React (default)

composer require inertiajs/inertia-laravel
npm install @inertiajs/react react react-dom
php artisan vendor:publish --tag=accounting-js

Blade/Livewire

Set ACCOUNTING_UI_DRIVER=blade in .env, then:

composer require livewire/livewire

Views are published automatically by accounting:install. To re-publish manually:

php artisan vendor:publish --tag=accounting-views --force

Artisan Commands

Command	Description
`accounting:install`	Full setup: publish assets, migrate, seed, sync DB, verify
`accounting:update`	Re-publish views/config/JS and sync DB after package upgrade
`accounting:seed`	Seed account types, currencies, chart of accounts, periods
`accounting:sync-db-objects`	Sync database views, triggers, stored procedures
`accounting:verify`	Verify accounting data integrity
`accounting:health-check`	Run accounting health checks
`accounting:rebuild-snapshots`	Rebuild account balance snapshots
`accounting:close-fiscal-year`	Close the current fiscal year
`accounting:close-period`	Close the current accounting period
`accounting:open-period`	Open a new accounting period

REST API

All endpoints: /api/accounting/v1

Method	Endpoint	Description
GET/POST	`/account-types`	List / Create account types
GET/PUT/DELETE	`/account-types/{id}`	Show / Update / Delete
GET/POST	`/chart-of-accounts`	List / Create accounts
GET	`/currencies`	List currencies
GET/POST	`/journal-entries`	List / Create journal entries
POST	`/journal-entries/{id}/post`	Post a draft entry
POST	`/journal-entries/{id}/void`	Void an entry
POST	`/journal-entries/{id}/reverse`	Reverse a posted entry
GET/POST	`/reconciliations`	List / Create reconciliations
GET	`/bank-accounts`	List bank accounts
GET	`/cost-centers`	List cost centers
GET	`/tax-codes`	List tax codes
GET	`/tax-rates`	List tax rates
GET	`/accounting-periods`	List periods
GET	`/account-balance-snapshots`	List balance snapshots

Models & Database Tables

Model	Table	Description
`AccountType`	`accounting_account_types`	Asset, Liability, Equity, Revenue, Expense
`ChartOfAccount`	`accounting_chart_of_accounts`	Hierarchical account tree
`Currency`	`accounting_currencies`	Currencies and exchange rates
`AccountingPeriod`	`accounting_periods`	Fiscal periods with open/close state
`JournalEntry`	`accounting_journal_entries`	Journal entry header (draft/posted/void/reversed)
`JournalEntryLine`	`accounting_journal_entry_lines`	Individual debit/credit lines
`BankAccount`	`accounting_bank_accounts`	Bank account register
`Reconciliation`	`accounting_reconciliations`	Bank reconciliation records
`TaxCode`	`accounting_tax_codes`	Tax code definitions
`TaxRate`	`accounting_tax_rates`	Tax rates per code
`AccountingAuditLog`	`accounting_audit_logs`	Full change audit trail
`AccountBalanceSnapshot`	`accounting_account_balance_snapshots`	Period-end balance snapshots
`CostCenter`	`accounting_cost_centers`	Departmental cost centers

Permissions

Permission	Description
`accounting.view`	View all accounting screens
`accounting.create`	Create journal entries, accounts
`accounting.edit`	Edit draft entries and master data
`accounting.delete`	Delete draft entries
`accounting.post`	Post draft journal entries
`accounting.void`	Void posted entries
`accounting.reverse`	Reverse posted entries
`accounting.close-period`	Close and open accounting periods
`accounting.reports`	Access all financial reports

Roles: super-admin (all), admin, accountant, viewer.

Double-Entry Bookkeeping — How It Works

This package enforces the fundamental accounting equation:

Assets = Liabilities + Equity

Every journal entry must have balanced debits and credits. The posting workflow is:

Draft — entry created, editable, not reflected in balances
Posted — entry locked, balances updated, period must be open
Reversed — creates a counter-entry with swapped debits/credits
Voided — entry cancelled without creating a counter-entry

Testing

composer test
# or
vendor/bin/pest

Frequently Asked Questions

Q: Does this work with Jetstream (Livewire)? A: Yes. Set ACCOUNTING_UI_DRIVER=blade in .env before running accounting:install.

Q: Does this work with Breeze (Inertia/React)? A: Yes. Leave ACCOUNTING_UI_DRIVER=inertia (the default).

Q: Can I use this without Spatie Permission? A: Set use_permissions = false in config/accounting.php to disable permission checks.

Q: How do I update views after a package upgrade? A: Run php artisan accounting:update. It re-publishes all views with --force.

Q: Is this GAAP/IFRS compliant? A: The data model follows standard double-entry bookkeeping principles used in GAAP and IFRS. Compliance with specific regulatory requirements depends on your chart of accounts configuration.

Q: What is the difference between void and reverse? A: Void cancels the entry outright (no counter-entry). Reverse creates a mirror entry with debits and credits swapped, which is the preferred method per GAAP for correcting posted entries.

Changelog

Please see CHANGELOG.md for recent changes.

License

The MIT License (MIT). Please see LICENSE for more information.

Keywords

laravel accounting · laravel chart of accounts · double-entry bookkeeping laravel · laravel journal entries · laravel financial reports · laravel ERP · laravel GL · laravel general ledger · laravel trial balance · laravel balance sheet · laravel income statement · laravel bank reconciliation · laravel multi-currency · laravel GAAP · laravel IFRS · laravel accounting package

alimarchal / laravel-chart-of-accounts

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