README

A comprehensive Chart of Accounts and full double-entry Accounting module for Laravel applications. Supports dual frontends (Inertia/React and Blade/Livewire), multi-currency, 10 financial reports, bank reconciliation, and a complete REST API.

Features

✅ Double-entry bookkeeping with journal entries and posting workflow
✅ Chart of Accounts with hierarchical tree structure
✅ Multi-currency support with exchange rates
✅ 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 with automated matching
✅ Dual Frontend: Inertia/React (default) or Blade/Livewire
✅ Full REST API with JSON resources
✅ 9 Artisan Commands for install, seed, sync, verify, health check
✅ Spatie Permission integration for role-based access control
✅ Accounting Periods with open/close/fiscal year workflow
✅ Cost Centers and Tax Codes/Rates
✅ Audit Logging for all accounting transactions

Requirements

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

Installation

Install via Composer:

composer require alimarchal/laravel-chart-of-accounts

Run the one-command installer (publishes migrations for this package and Spatie dependencies, runs them, seeds master data, and verifies):

php artisan accounting:install

Blade/Livewire apps (e.g. Jetstream Livewire): set ACCOUNTING_UI_DRIVER=blade in your .env before installing. Inertia/React apps: the default driver (inertia) works out of the box.

What accounting:install does automatically:

Publishes accounting migrations (--tag=accounting-migrations)
Publishes spatie/laravel-permission migrations (if not already present)
Publishes spatie/laravel-activitylog migrations (if not already present)
Runs php artisan migrate
Seeds all master data (account types, currencies, COA, permissions, tax codes, etc.)
Syncs database objects (functions, procedures)
Verifies the installation

After installation — grant access to your admin user:

// Add HasRoles trait to your User model (app/Models/User.php):
use Spatie\Permission\Traits\HasRoles;

class User extends Authenticatable
{
    use HasRoles;
    // ...
}

Then assign a role via tinker or a seeder:

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

Available roles: super-admin (all access), admin, accountant, viewer.

Without assigning a role, users will receive a 403 Unauthorized when accessing accounting routes — this is intentional for security.

Manual step-by-step (if you prefer):

php artisan vendor:publish --tag=accounting-migrations
php artisan vendor:publish --provider="Spatie\Permission\PermissionServiceProvider"
php artisan vendor:publish --provider="Spatie\Activitylog\ActivitylogServiceProvider" --tag="activitylog-migrations"
php artisan migrate
php artisan accounting:seed

Configuration

Publish the config file:

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

Key options in config/accounting.php:

return [
    // 'inertia' (default) or 'blade'
    'ui_driver' => env('ACCOUNTING_UI_DRIVER', 'inertia'),

    // Route prefix
    'route_prefix' => 'accounting',

    // Middleware applied to all accounting routes
    'middleware' => ['web', 'auth'],

    // Default currency
    'default_currency' => 'USD',

    // Enable/disable permission checks (requires spatie/laravel-permission)
    'use_permissions' => true,
];

Frontend Stack Selection

Inertia/React (default)

Install the required packages:

composer require inertiajs/inertia-laravel
npm install @inertiajs/react react react-dom

Publish JS pages:

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

Blade/Livewire

Set in your .env:

ACCOUNTING_UI_DRIVER=blade

Install Livewire:

composer require livewire/livewire

Publish views:

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

Artisan Commands

Command	Description
`accounting:install`	Run migrations, seed, sync DB objects, and verify
`accounting:seed`	Seed account types, currencies, chart of accounts, periods
`accounting:sync-db-objects`	Sync database views, triggers, and 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 API endpoints are prefixed with /api/accounting/v1.

Method	Endpoint	Description
GET	`/account-types`	List account types
POST	`/account-types`	Create account type
GET	`/account-types/{id}`	Show account type
PUT	`/account-types/{id}`	Update account type
DELETE	`/account-types/{id}`	Delete account type
GET	`/chart-of-accounts`	List chart of accounts
POST	`/chart-of-accounts`	Create account
GET	`/currencies`	List currencies
GET	`/journal-entries`	List journal entries
POST	`/journal-entries`	Create journal entry
POST	`/journal-entries/{id}/post`	Post a draft entry
POST	`/journal-entries/{id}/void`	Void a posted entry
POST	`/journal-entries/{id}/reverse`	Reverse a posted entry
GET	`/reconciliations`	List reconciliations
POST	`/reconciliations`	Create reconciliation
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

Model	Table	Description
`AccountType`	`accounting_account_types`	Account classification
`ChartOfAccount`	`accounting_chart_of_accounts`	Account tree
`Currency`	`accounting_currencies`	Currencies & exchange rates
`AccountingPeriod`	`accounting_periods`	Fiscal periods
`JournalEntry`	`accounting_journal_entries`	Journal entry header
`JournalEntryLine`	`accounting_journal_entry_lines`	Debit/credit lines
`BankAccount`	`accounting_bank_accounts`	Bank accounts
`Reconciliation`	`accounting_reconciliations`	Bank reconciliations
`TaxCode`	`accounting_tax_codes`	Tax codes
`TaxRate`	`accounting_tax_rates`	Tax rates
`AccountingAuditLog`	`accounting_audit_logs`	Audit trail
`AccountBalanceSnapshot`	`accounting_account_balance_snapshots`	Period snapshots
`CostCenter`	`accounting_cost_centers`	Cost center allocation

Permissions

When use_permissions is enabled, the package registers these Spatie permissions:

accounting.view
accounting.create
accounting.edit
accounting.delete
accounting.post
accounting.void
accounting.reverse
accounting.close-period
accounting.reports

Assign them to roles via spatie/laravel-permission.

Testing

composer test

Or with PHPUnit:

vendor/bin/pest

Changelog

Please see CHANGELOG.md for recent changes.

License

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

alimarchal / laravel-chart-of-accounts

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