elgibor-solution/laravel-accounting

Enterprise-grade accounting engine for Laravel applications.

1.0.6 2026-07-13 07:58 UTC

Requires

• php: >=8.2
• laravel/framework: ^11.0|^12.0|^13.0

MIT

• E-Solution

Published on Packagist.org on 2026-07-13 07:58 UTC

README

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. It documents the normalized chart-of-accounts design, architecture, public APIs, services, journal engine, mapping engine, and extension points.

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

• 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

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

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

1. Require the package in your Laravel application.

composer require elgibor-solution/laravel-accounting

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

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

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

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

1. Run migrations.

php artisan migrate --path database/migrations/accounting

1. 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

The package configuration lives in config/accounting.php.

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

Resolve the high-level service

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

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

JournalService::journalManual() 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

JournalService::journalByMapping() 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

CoaService::getTree() 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

ClosingService::closeMonth() 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

ClosingService::closeThroughCurrentMonth() 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

ReportService 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

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	Service Codes
SALES	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

Service Code	Purpose
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

ServiceCatalog 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

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

• 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

Type	Category path	Example 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

ServiceAccountTemplateRegistry 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

Service Code	Default Mappings	Dynamic
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 mapping	Future 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 mapping	Manual 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	No

API Reference

All endpoints return the package response format from ApiResponse:

{
  "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

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

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

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

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

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 /api/accounting/journals/{id}

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

Reports API

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

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

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

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

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

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

• JournalService::journalByMapping(array $data)
• JournalService::journalManual(array $data)
• JournalService::post($id)
• CoaService::createAccount(array $data)
• CoaService::getTree()
• CoaService::activateAccount($id)
• CoaService::deactivateAccount($id)
• MappingService::findByKey(string $key)
• MappingService::getByService($serviceId)
• ClosingService::closeMonth($year, $month, $userId = null)
• ClosingService::closeThroughCurrentMonth($userId = null)
• ClosingService::closeUntilCurrentMonth($userId = null)
• ClosingService::reopenMonth($year, $month, $userId = null)

Architecture Flow

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

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

The package defines these main Eloquent models:

• AccountCategory
• Account
• Service
• ServiceAccount
• JournalEntry
• JournalEntryDetail
• FiscalPeriod
• MonthlyBalance
• ReportMapping

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

• 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.