README

Full double-entry accounting system for Laravel. Includes a chart of accounts, journal entries with two-step approval workflow, invoices, bills, expenses, customer/vendor ledgers, financial reports, month-end period closing with inventory reconciliation, fiscal year closing, budgets, and a Livewire UI with a complete REST API layer.

Installation
Environment Variables
Core Concepts
Chart of Accounts
Journal Entries — Two-Step Workflow
Invoices & Payments
Bills & Vendor Payments
Expenses
Customer & Vendor Ledger
General Ledger
Financial Reports
SBU (Cost Centre) Filtering
Budgets
Period Closing (Month-End)
Fiscal Year Closing
Inventory Financing
Organizational Loans & SBU-wise Tracking
Real-World Example — Trading Company Month-End Close
Authorization Gates
Web UI Routes
REST API
Testing

Installation

composer require centrex/laravel-accounting
php artisan vendor:publish --tag="laravel-accounting-config"
php artisan migrate

Seed the standard chart of accounts (idempotent, safe to re-run):

use Centrex\Accounting\Facades\Accounting;

Accounting::initializeChartOfAccounts();

Standard accounts created: Cash (1000), Bank (1100), Accounts Receivable (1200), Inventory (1300), Accounts Payable (2000), Sales Tax Payable (2300), Share Capital (3000), Retained Earnings (3100), Sales Revenue (4000), COGS (5000), and more.

Publish views for customisation:

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

Environment Variables

ACCOUNTING_CURRENCY=BDT
ACCOUNTING_DB_CONNECTION=mysql          # optional separate DB connection for multi-tenancy
ACCOUNTING_TABLE_PREFIX=acct_
ACCOUNTING_FISCAL_START_MONTH=1         # 1 = January
ACCOUNTING_FISCAL_AUTO_CREATE=true      # auto-create fiscal periods
ACCOUNTING_ENFORCE_PERIOD_LOCK=true     # block posting to closed periods
ACCOUNTING_ROUNDING_TOLERANCE=0.005     # max debit/credit mismatch allowed

Core Concepts

Double-Entry Bookkeeping

Every JournalEntry has two or more lines. Debits must equal credits within the configured rounding_tolerance before an entry can be posted.

Account Type	Normal Balance	Increases with	Decreases with
Asset	Debit	Debit	Credit
Liability	Credit	Credit	Debit
Equity	Credit	Credit	Debit
Revenue	Credit	Credit	Debit
Expense	Debit	Debit	Credit

Journal Entry Lifecycle

Draft ──► Submitted ──► Posted ──► Void
           (review)     (GL impact)

Draft — being prepared, no GL impact
Submitted — sent for approval, no GL impact
Posted — hits the General Ledger, affects all reports
Void — cancelled; a separate reversing entry must be used if previously posted

WAC — Weighted Average Cost

Used for inventory valuation. Recalculated on every goods-in movement:

New WAC = (Current Stock Value + New Purchase Value)
          ────────────────────────────────────────────
                Current Qty + New Purchase Qty

Example:

Event	Qty	Unit Cost	Total Value	WAC
Opening	100	৳ 50.00	৳ 5,000	৳ 50.00
Purchase	+50	৳ 60.00	+৳ 3,000	(5,000+3,000)÷150 = ৳ 53.33
Sale	-80	৳ 53.33	COGS = ৳ 4,266.67	৳ 53.33
Balance	70	৳ 53.33	৳ 3,733.33	৳ 53.33

WAC resets on each purchase. FIFO / LIFO batching is not used.

Chart of Accounts

use Centrex\Accounting\Models\Account;
use Centrex\Accounting\Enums\{AccountType, AccountSubtype};

// Create a custom account
$account = Account::create([
    'code'     => '1310',
    'name'     => 'Raw Materials Inventory',
    'type'     => 'asset',
    'subtype'  => 'current_asset',
    'currency' => 'BDT',
]);

// Create a child account (sub-account)
$sub = Account::create([
    'code'      => '1311',
    'name'      => 'Finished Goods Inventory',
    'type'      => 'asset',
    'subtype'   => 'current_asset',
    'parent_id' => $account->id,
]);

// Retrieve by code
$cash = Account::where('code', '1000')->first();

// Current balance of an account
$balance = $cash->getCurrentBalance(); // float

Journal Entries — Two-Step Workflow

Standard Flow (with approval)

use Centrex\Accounting\Facades\Accounting;
use Centrex\Accounting\Models\JournalEntry;

// Step 1: Accountant creates a draft
$entry = Accounting::createJournalEntry([
    'date'        => '2026-04-30',
    'reference'   => 'RENT-APR-2026',
    'type'        => 'general',      // general | closing | adjustment
    'description' => 'April office rent payment',
    'currency'    => 'BDT',
    'lines' => [
        ['account_id' => $rentExpenseId, 'type' => 'debit',  'amount' => 75000],
        ['account_id' => $bankId,        'type' => 'credit', 'amount' => 75000],
    ],
]);
// $entry->status === JvStatus::DRAFT

// Step 2: Accountant submits for review
$entry->submit();
// $entry->status === JvStatus::SUBMITTED
// submitted_by / submitted_at are now recorded

// Step 3a: Reviewer approves → posted to GL
$entry->post();
// $entry->status === JvStatus::POSTED
// approved_by / approved_at are recorded

// Step 3b: Reviewer rejects → back to draft with a note
$entry->returnToDraft('Wrong expense account — use 5200 for admin costs');
// $entry->status === JvStatus::DRAFT
// $entry->reviewer_note is set

Admin Bypass (post directly from draft)

// Users with accounting.journal.post gate can skip the submit step
$entry = Accounting::createJournalEntry([...]);
$entry->post();  // Draft → Posted in one step

Multi-Line Complex Entry

// Record a purchase: goods received, tax input credit, and advance payment applied
$entry = Accounting::createJournalEntry([
    'date'        => '2026-04-15',
    'reference'   => 'PO-2026-047',
    'description' => 'Purchase of electronics — Samsung batch',
    'lines' => [
        // What we received
        ['account_id' => $inventoryId,    'type' => 'debit',  'amount' => 500000, 'description' => 'Electronics inventory'],
        ['account_id' => $vatInputId,     'type' => 'debit',  'amount' => 75000,  'description' => 'VAT input credit 15%'],
        // How we paid
        ['account_id' => $advanceToSupId, 'type' => 'credit', 'amount' => 100000, 'description' => 'Advance applied'],
        ['account_id' => $apId,           'type' => 'credit', 'amount' => 475000, 'description' => 'Balance payable to supplier'],
    ],
]);

$entry->submit();
$entry->post();

Void and Reverse a Posted Entry

// Void (marks as cancelled — does not reverse GL)
$entry->void();

// To reverse the GL effect, post a reversing entry manually
$reversal = Accounting::createJournalEntry([
    'date'        => today(),
    'reference'   => 'REV-' . $entry->entry_number,
    'type'        => 'adjustment',
    'description' => 'Reversal of ' . $entry->description,
    'lines' => $entry->lines->map(fn ($l) => [
        'account_id' => $l->account_id,
        'type'       => $l->type === 'debit' ? 'credit' : 'debit',
        'amount'     => $l->amount,
    ])->toArray(),
]);
$reversal->post();

Invoices & Payments

Create and Post an Invoice

use Centrex\Accounting\Models\{Customer, Invoice, InvoiceItem};
use Centrex\Accounting\Facades\Accounting;

// Create customer
$customer = Customer::create([
    'code'          => 'CUST-001',
    'name'          => 'Rahman Brothers Ltd',
    'email'         => 'accounts@rahman.com',
    'phone'         => '+880 1711-000000',
    'credit_limit'  => 500000,
    'payment_terms' => 30,
    'currency'      => 'BDT',
]);

// Create invoice
$invoice = Invoice::create([
    'customer_id'     => $customer->id,
    'invoice_date'    => '2026-04-10',
    'due_date'        => '2026-05-10',
    'currency'        => 'BDT',
    'subtotal'        => 200000,
    'tax_amount'      => 30000,
    'discount_amount' => 10000,
    'total'           => 220000,
    'notes'           => 'Payment terms: Net 30. Cheque in favour of ABC Trading.',
]);

// Add line items
$invoice->items()->createMany([
    ['description' => 'Samsung TV 55"',  'quantity' => 10, 'unit_price' => 15000, 'total' => 150000],
    ['description' => 'Samsung Fridge',  'quantity' => 5,  'unit_price' => 10000, 'total' => 50000],
]);

// Post → creates JE: DR Accounts Receivable 1200 / CR Sales Revenue 4000 + CR Sales Tax 2300
$journalEntry = Accounting::postInvoice($invoice);
// Fires: InvoicePosted → SyncCustomerOutstanding

Partial Payment, then Full Settlement

// First payment — partial
Accounting::recordInvoicePayment($invoice, [
    'date'      => '2026-04-25',
    'amount'    => 100000,
    'method'    => 'bank_transfer',
    'reference' => 'TT-DHAKA-20260425',
]);
// $invoice->status → 'partially_settled'
// JE: DR Bank 1100 / CR AR 1200

// Second payment — settles the balance
Accounting::recordInvoicePayment($invoice, [
    'date'      => '2026-05-08',
    'amount'    => 120000,
    'method'    => 'cheque',
    'reference' => 'CHQ-00547',
]);
// $invoice->status → 'settled'

Multi-Currency Invoice

$invoice = Invoice::create([
    'customer_id'   => $exportCustomer->id,
    'invoice_date'  => today(),
    'due_date'      => today()->addDays(60),
    'currency'      => 'USD',
    'exchange_rate' => 110.50,      // 1 USD = 110.50 BDT (base currency)
    'subtotal'      => 5000,        // USD
    'total'         => 5000,
]);

// Post converts to BDT using exchange_rate
// JE posts 5000 × 110.50 = ৳ 552,500 to GL
Accounting::postInvoice($invoice);

Bills & Vendor Payments

use Centrex\Accounting\Models\{Vendor, Bill};

$vendor = Vendor::create([
    'code'          => 'VEND-001',
    'name'          => 'Global Electronics Ltd',
    'email'         => 'billing@globalelec.com',
    'payment_terms' => 45,
    'currency'      => 'BDT',
    'tax_id'        => 'BIN-123456789',
]);

$bill = Bill::create([
    'vendor_id'  => $vendor->id,
    'bill_date'  => '2026-04-05',
    'due_date'   => '2026-05-20',
    'subtotal'   => 400000,
    'tax_amount' => 60000,
    'total'      => 460000,
    'notes'      => 'Invoice #GEL-2026-0312',
]);

$bill->items()->createMany([
    ['description' => 'Samsung TV 55" — 30 units',  'quantity' => 30, 'unit_price' => 12000, 'total' => 360000],
    ['description' => 'Samsung Fridge — 8 units',   'quantity' => 8,  'unit_price' => 5000,  'total' => 40000],
]);

// Post → JE: DR Expense 5000 + DR VAT Input 1250 / CR Accounts Payable 2000
Accounting::postBill($bill);

// Pay vendor by bank transfer
Accounting::recordBillPayment($bill, [
    'date'      => '2026-05-15',
    'amount'    => 460000,
    'method'    => 'bank_transfer',
    'reference' => 'TT-OUT-20260515',
]);
// $bill->status → 'settled'

Expenses

use Centrex\Accounting\Models\Expense;

// Cash expense — paid immediately
$expense = Expense::create([
    'account_id'     => $officeSuppliesAccountId,
    'expense_date'   => today(),
    'subtotal'       => 12000,
    'tax_amount'     => 1800,
    'total'          => 13800,
    'payment_method' => 'cash',
    'vendor_name'    => 'Bashundhara City Shop',
    'notes'          => 'Printer cartridges and paper — Q2 office supplies',
]);

$expense->items()->createMany([
    ['description' => 'HP 67 Black Ink — 3 units',  'amount' => 6000],
    ['description' => 'A4 Paper — 10 reams',         'amount' => 6000],
]);

// Post → JE: DR Office Supplies 5400 / CR Cash 1000
Accounting::postExpense($expense);

// Credit expense — pay later
$creditExpense = Expense::create([
    'account_id'     => $marketingAccountId,
    'expense_date'   => today(),
    'due_date'       => today()->addDays(15),
    'total'          => 50000,
    'payment_method' => 'credit',  // creates AP entry
    'vendor_name'    => 'DigiAds Bangladesh',
]);

Accounting::postExpense($creditExpense);
// JE: DR Marketing Expense 5600 / CR Accounts Payable 2000

// Pay when due
Accounting::recordExpensePayment($creditExpense, [
    'date'   => today()->addDays(15),
    'amount' => 50000,
    'method' => 'bank_transfer',
]);

Customer & Vendor Ledger

Per-Entity Ledger (Statement of Account)

use Centrex\Accounting\Models\Customer;

// Navigate to the individual ledger page via web UI:
// GET /accounting/customers/{customer}/ledger?startDate=2026-01-01&endDate=2026-04-30

// Or query the data programmatically:
$customer = Customer::find($id);

// Outstanding balance attribute (active invoices only)
$outstanding = $customer->total_outstanding; // float — sum of (total - paid_amount) for issued/partial/overdue invoices

Ledger Index (All Customers / Vendors)

GET /accounting/ledger/customers   — paginated list with outstanding per customer
GET /accounting/ledger/vendors     — paginated list with outstanding per vendor

Each index row shows: total invoiced, total received, and net outstanding for active (issued/partial/overdue) documents only.

General Ledger

use Centrex\Accounting\Facades\Accounting;

// All accounts, full year
$gl = Accounting::getGeneralLedger(
    accountId: null,
    startDate: '2026-01-01',
    endDate:   '2026-04-30',
    sbuCode:   null,
);

// Single account with SBU filter
$gl = Accounting::getGeneralLedger(
    accountId: $bankAccountId,
    startDate: '2026-04-01',
    endDate:   '2026-04-30',
    sbuCode:   'OCT',           // Strategic Business Unit code
);

// Response structure
foreach ($gl['accounts'] as $section) {
    $section['account'];           // Account model
    $section['opening_balance'];   // float — balance before start date
    $section['period_debits'];     // float
    $section['period_credits'];    // float
    $section['closing_balance'];   // float
    $section['entries'];           // array of posted GL lines with running_balance
}

Financial Reports

use Centrex\Accounting\Facades\Accounting;

// Trial Balance — checks if all posted entries balance
$tb = Accounting::getTrialBalance('2026-01-01', '2026-04-30');
// [
//   'accounts'      => [['account' => ..., 'debit' => x, 'credit' => x, 'balance' => x], ...],
//   'total_debits'  => 1250000.00,
//   'total_credits' => 1250000.00,
//   'is_balanced'   => true,
// ]

// Balance Sheet — point-in-time snapshot
$bs = Accounting::getBalanceSheet('2026-04-30');
// [
//   'assets'      => ['accounts' => [...], 'total' => 8500000.00],
//   'liabilities' => ['accounts' => [...], 'total' => 2300000.00],
//   'equity'      => ['accounts' => [...], 'total' => 5870000.00, 'total_with_income' => 6200000.00],
//   'is_balanced' => true,
// ]

// Income Statement (P&L)
$pl = Accounting::getIncomeStatement('2026-04-01', '2026-04-30');
// [
//   'revenue'      => ['accounts' => [...], 'total' => 1500000.00],
//   'expenses'     => ['accounts' => [...], 'total' => 1170000.00],
//   'gross_profit' => 330000.00,
//   'net_income'   => 330000.00,
// ]

// Cash Flow Statement
$cf = Accounting::getCashFlowStatement('2026-04-01', '2026-04-30');
// [
//   'operating_activities'  => 280000.00,
//   'investing_activities'  => -50000.00,
//   'financing_activities'  => 0.00,
//   'net_change'            => 230000.00,
// ]

SBU (Cost Centre) Filtering

All reports and the General Ledger accept a sbuCode parameter to filter by Strategic Business Unit. The SBU code is stored on each JournalEntry row.

// Manual SBU tagging
$entry = Accounting::createJournalEntry([
    'date'        => today(),
    'description' => 'Dhaka branch rent',
    'sbu_code'    => 'DHK',
    'lines'       => [...],
]);

// Reports filtered by SBU
$pl  = Accounting::getIncomeStatement('2026-01-01', '2026-04-30', sbuCode: 'DHK');
$gl  = Accounting::getGeneralLedger(null, '2026-04-01', '2026-04-30', sbuCode: 'DHK');
$tb  = Accounting::getTrialBalance('2026-01-01', '2026-04-30', sbuCode: 'DHK');
$bs  = Accounting::getBalanceSheet('2026-04-30', sbuCode: 'DHK');

Budgets

use Centrex\Accounting\Facades\Accounting;
use Centrex\Accounting\Models\FiscalYear;

$fy = FiscalYear::where('is_current', true)->first();

$budget = Accounting::createBudget([
    'name'         => 'Q2 2026 Operating Budget',
    'fiscal_year_id' => $fy->id,
    'period_start' => '2026-04-01',
    'period_end'   => '2026-06-30',
    'currency'     => 'BDT',
    'items' => [
        ['account_id' => $rentExpenseId,     'description' => 'Office rent Q2',      'amount' => 225000],
        ['account_id' => $salariesId,         'description' => 'Staff salaries Q2',   'amount' => 900000],
        ['account_id' => $marketingId,        'description' => 'Digital marketing',   'amount' => 150000],
        ['account_id' => $officeSuppliesId,   'description' => 'Office supplies',     'amount' => 36000],
    ],
]);

// Approve the budget
Accounting::approveBudget($budget, auth()->id());

// Budget vs Actual comparison
$comparison = Accounting::getBudgetVsActual($budget);
foreach ($comparison['items'] as $item) {
    echo $item['account']->name . ': ';
    echo 'Budget ৳' . number_format($item['budgeted']) . ', ';
    echo 'Actual ৳' . number_format($item['actual'])   . ', ';
    echo 'Remaining ৳' . number_format($item['remaining']) . ' ';
    echo '(' . $item['percentage_used'] . '% used)' . PHP_EOL;
}

Period Closing (Month-End)

Pre-Close Checks

use Centrex\Accounting\Facades\Accounting;
use Centrex\Accounting\Models\FiscalPeriod;

$period = FiscalPeriod::where('name', 'April 2026')->first();

$checks = Accounting::getPeriodCloseChecks($period);
// [
//   'unposted_journals' => 2,   // ← BLOCKER: must be 0 before closing
//   'open_invoices'     => 5,   // warning only (still editable after close)
//   'open_bills'        => 1,   // warning only
//   'has_blockers'      => true,
//   'has_warnings'      => true,
// ]

if ($checks['has_blockers']) {
    // Resolve the 2 unposted entries first
}

Close the Period

$result = Accounting::closeFiscalPeriod(
    period: $period,
    snapshotInventory: true,   // requires laravel-inventory with ERP bridge enabled
);

// $result['period']    — the now-closed FiscalPeriod model
// $result['inventory'] — inventory reconciliation data (or null)

if ($result['inventory']) {
    $inv = $result['inventory'];
    echo "Inventory snapshot: {$inv['snapshot_count']} lines captured\n";
    echo "Physical value:  ৳ " . number_format($inv['physical_value'], 2) . "\n";
    echo "GL balance (1300): ৳ " . number_format($inv['gl_balance'], 2) . "\n";
    echo "Variance:          ৳ " . number_format($inv['variance'], 2) . "\n";
    echo "Reconciled: " . ($inv['is_reconciled'] ? 'YES ✓' : 'NO — post an adjustment') . "\n";
}

After closing, the period is locked. Attempting to post a journal entry dated within a closed period throws AccountingException:

// ACCOUNTING_ENFORCE_PERIOD_LOCK=true (default)
$entry->post();
// ✗ AccountingException: Cannot post to a closed period.
//   Entry date 2026-04-15 falls in a locked accounting period.

// Internal closing/adjusting entries bypass the lock automatically
// (closeFiscalYear() and closeFiscalPeriod() call post(bypassPeriodLock: true) internally)

To disable the lock temporarily for data migrations:

ACCOUNTING_ENFORCE_PERIOD_LOCK=false

Fiscal Year Closing

use Centrex\Accounting\Models\FiscalYear;
use Centrex\Accounting\Facades\Accounting;

$fy = FiscalYear::where('name', '2025-26')->first();

Accounting::closeFiscalYear($fy);
// 1. Calculates net income for the year
// 2. Creates closing JE: DR Income Summary (3900) / CR Retained Earnings (3100)
// 3. Posts the entry (bypasses period lock)
// 4. Sets fiscal_year.is_closed = true

Inventory Financing

Inventory financing is a revolving short-term credit facility where a lender advances funds specifically to purchase stock. The inventory itself serves as collateral. Each lender is registered as a facility and receives its own pair of dedicated GL sub-accounts, keeping balances fully isolated per lender.

Account Structure

initializeChartOfAccounts() seeds these parent accounts automatically:

Code	Name	Type	Notes
`2150`	Inventory Financing Payable	Liability	Parent — never posted to directly
`2151–2169`	Per-lender payable	Liability	Auto-created on `addFinancingFacility()`
`2170`	Accrued Interest — Inventory Financing	Liability	Parent — never posted to directly
`2171–2189`	Per-lender accrued interest	Liability	Auto-created on `addFinancingFacility()`
`6710`	Interest Expense — Inventory Financing	Expense	Child of `6700 Interest Expense`

Register Lenders

Each call to addFinancingFacility() creates the facility record and allocates the next available sub-account codes under 2150 and 2170:

use Centrex\Accounting\Facades\Accounting;

// Lender 1 — bank (gets 2151 + 2171)
$brac = Accounting::addFinancingFacility(
    lenderName:  'BRAC Bank Ltd',
    lenderType:  'bank',
    monthlyRate: 0.02,          // 2% per month
    creditLimit: 5_000_000.00,  // ৳50 lakh ceiling
    contact:     'Md. Hasan, 01700-000001',
);

// Lender 2 — private party (gets 2152 + 2172)
$karim = Accounting::addFinancingFacility(
    lenderName:  'Mr. Abdul Karim',
    lenderType:  'private',
    monthlyRate: 0.02,
    creditLimit: 1_500_000.00,
);

// Lender 3 — microfinance institution (gets 2153 + 2173)
$buro = Accounting::addFinancingFacility(
    lenderName:  'BURO Bangladesh',
    lenderType:  'mfi',
    monthlyRate: 0.02,
    creditLimit: 800_000.00,
);

Draw Down Funds to Purchase Inventory

Each draw-down posts immediately as a draft journal entry. Submit and approve via the normal two-step workflow:

// BRAC Bank advances ৳20,00,000 for Samsung batch purchase
$entry = Accounting::drawdownFinancing(
    facility:    $brac,
    amount:      2_000_000.00,
    date:        '2026-04-05',
    reference:   'BRAC-DD-2026-001',
    description: 'Samsung Galaxy A-series batch — PO-2026-047',
);
$entry->submit();    // accountant submits for review
$entry->post();      // finance manager approves
// DR Inventory 1300  ৳20,00,000
// CR BRAC Bank Payable 2151  ৳20,00,000

// Private party advances ৳8,00,000 for accessories stock
$entry2 = Accounting::drawdownFinancing(
    facility:  $karim,
    amount:    800_000.00,
    date:      '2026-04-10',
    reference: 'KARIM-DD-2026-001',
);
$entry2->submit();
$entry2->post();
// DR Inventory 1300  ৳8,00,000
// CR Mr. Abdul Karim Payable 2152  ৳8,00,000

A second draw-down from the same lender stacks on top:

// Mid-month top-up from BRAC Bank
Accounting::drawdownFinancing($brac, 500_000.00, '2026-04-18', 'BRAC-DD-2026-002')
    ->submit();
// Outstanding under BRAC: 2151 balance = ৳25,00,000
// Attempting to exceed credit limit throws RuntimeException

Month-End Interest Accrual

Run once at month-end for all active facilities in a single call, or accrue per-facility for fine-grained control:

// Accrue all active facilities at once (run via scheduler on the 28th)
$results = Accounting::accrueAllFinancingInterest(date: '2026-04-30');
// Returns: [facility_id => JournalEntry|null]

// Per-facility breakdown:
// BRAC Bank — principal ৳25,00,000 × 2% = ৳50,000
//   DR Interest Expense — Inv. Financing 6710  ৳50,000
//   CR Accrued Interest — BRAC Bank 2171       ৳50,000

// Mr. Karim — principal ৳8,00,000 × 2% = ৳16,000
//   DR Interest Expense — Inv. Financing 6710  ৳16,000
//   CR Accrued Interest — Mr. Abdul Karim 2172 ৳16,000

// Accrue a single facility manually (for corrections/adjustments)
$je = Accounting::accrueFinancingInterest($brac, date: '2026-04-30');
// Returns null and skips cleanly if outstanding principal is zero

Automate via the scheduler so it never gets missed:

// routes/console.php
Schedule::call(fn () => Accounting::accrueAllFinancingInterest())
    ->monthlyOn(28, '23:00')
    ->name('accounting:accrue-inventory-interest')
    ->withoutOverlapping();

Pay the Interest

// Pay BRAC Bank interest for April
Accounting::payFinancingInterest(
    facility:  $brac,
    amount:    50_000.00,
    date:      '2026-05-05',
    reference: 'BRAC-INT-APR-2026',
);
// DR Accrued Interest — BRAC Bank 2171  ৳50,000
// CR Bank Account 1100                  ৳50,000

// Pay private party interest
Accounting::payFinancingInterest($karim, 16_000.00, '2026-05-05', 'KARIM-INT-APR-2026');

Repay Principal as Inventory Sells

Repay each lender as the financed goods are sold and cash comes in. The method validates the amount does not exceed outstanding principal:

// ৳10,00,000 of Samsung stock sold — repay BRAC proportionally
Accounting::repayFinancing(
    facility:  $brac,
    amount:    1_000_000.00,
    date:      '2026-05-10',
    reference: 'BRAC-REPAY-2026-001',
);
// DR BRAC Bank Payable 2151  ৳10,00,000
// CR Bank Account 1100       ৳10,00,000
// Remaining BRAC balance: 2151 = ৳15,00,000

// Full repayment of private party facility
Accounting::repayFinancing($karim, 800_000.00, '2026-05-15', 'KARIM-REPAY-2026-001');
// 2152 balance = ৳0 — facility fully settled

Portfolio Summary

$summary = Accounting::getFinancingSummary();

// Returns per-facility:
// [
//   'lender_name'           => 'BRAC Bank Ltd',
//   'lender_type'           => 'bank',
//   'is_active'             => true,
//   'monthly_rate'          => 0.02,
//   'credit_limit'          => 5000000.0,
//   'outstanding_principal' => 1500000.0,   // ৳15,00,000 remaining
//   'accrued_interest'      => 0.0,         // paid already
//   'monthly_interest'      => 30000.0,     // next month estimate
//   'principal_account'     => '2151 Inv. Financing Payable — BRAC Bank Ltd',
//   'interest_account'      => '2171 Accrued Interest — BRAC Bank Ltd',
// ],
// [
//   'lender_name'           => 'Mr. Abdul Karim',
//   'outstanding_principal' => 0.0,         // fully repaid
//   'monthly_interest'      => 0.0,
//   ...
// ],

Pre-Close Check Integration

The period-close wizard automatically flags financing imbalances before locking the period:

$checks = Accounting::getPeriodCloseChecks($period);

// Example blocker if financing > inventory value:
// [
//   'type'    => 'blocker',
//   'message' => 'Inventory financing (৳28,00,000) exceeds inventory GL balance (৳24,50,000).
//                 Possible unrecorded goods receipt or over-draw.',
// ]

Journal Flow at a Glance

Event	DR	CR
Draw down (buy inventory)	Inventory `1300`	Lender Payable `215x`
Month-end interest accrual	Interest Expense `6710`	Accrued Interest `217x`
Pay interest	Accrued Interest `217x`	Bank `1100`
Repay principal	Lender Payable `215x`	Bank `1100`

Organizational Loans & SBU-wise Tracking

Covers every loan a company takes from an external lender or an internal entity — term loans, working-capital lines, inter-company advances, director loans, equipment finance, and overdraft facilities. Each loan is a facility with its own GL sub-accounts. The sbu_code field on the facility tags every journal entry automatically, so SBU-filtered P&L and balance sheets work without any extra steps.

Loan Types

`loan_type`	Typical use
`term_loan`	Fixed-amount, fixed-tenure bank loan
`working_capital`	Short-term revolving credit for operations
`inter_company`	Advance from / to a sister or parent company
`director`	Unsecured loan from a director / shareholder
`equipment`	Asset-backed financing for machinery or vehicles
`overdraft`	Bank overdraft against current account
`bridge`	Short-term bridge pending long-term funding

Account Structure

initializeChartOfAccounts() seeds these parent accounts automatically:

Code	Name	Term	Notes
`2400`	Short-term Loans Payable	Short	Parent — never posted to directly
`2401–2419`	Per-facility payable	Short	Auto-created on `addLoanFacility()`
`2420`	Accrued Interest — Short-term Loans	Short	Parent
`2421–2439`	Per-facility accrued interest	Short	Auto-created
`2500`	Long-term Loans Payable	Long	Parent
`2501–2519`	Per-facility payable	Long	Auto-created
`2520`	Accrued Interest — Long-term Loans	Long	Parent
`2521–2539`	Per-facility accrued interest	Long	Auto-created
`6720`	Interest Expense — Short-term Loans	—	Child of `6700`
`6730`	Interest Expense — Long-term Loans	—	Child of `6700`

The loan_term field drives which range is used: short_term (< 12 months) → 240x/242x; long_term (≥ 12 months) → 250x/252x.

Register Loan Facilities

use Centrex\Accounting\Facades\Accounting;

// 1. Short-term working-capital line from Dutch-Bangla Bank — North SBU
$wcLine = Accounting::addLoanFacility(
    lenderName:    'Dutch-Bangla Bank Ltd',
    loanType:      'working_capital',
    loanTerm:      'short_term',
    monthlyRate:   0.02,                // 2% per month
    sbuCode:       'NORTH',             // all JEs tagged NORTH
    loanAmount:    3_000_000.00,
    disbursedAt:   '2026-04-01',
    dueAt:         '2026-10-01',
    tenureMonths:  6,
    contact:       'Branch Manager, Gulshan',
);
// → creates 2401 "Working Capital Payable — Dutch-Bangla Bank Ltd"
// → creates 2421 "Accrued Interest — Dutch-Bangla Bank Ltd"

// 2. Long-term term loan from BRAC Bank — South SBU
$termLoan = Accounting::addLoanFacility(
    lenderName:   'BRAC Bank Ltd',
    loanType:     'term_loan',
    loanTerm:     'long_term',
    monthlyRate:  0.02,
    sbuCode:      'SOUTH',
    loanAmount:   10_000_000.00,
    disbursedAt:  '2026-01-01',
    dueAt:        '2028-12-31',
    tenureMonths: 36,
);
// → creates 2501 "Term Loan Payable — BRAC Bank Ltd"
// → creates 2521 "Accrued Interest — BRAC Bank Ltd"

// 3. Inter-company advance from parent — Head Office SBU
$icLoan = Accounting::addLoanFacility(
    lenderName:  'ABC Holdings Ltd (Parent)',
    loanType:    'inter_company',
    loanTerm:    'short_term',
    monthlyRate: 0.02,
    sbuCode:     'HO',
    loanAmount:  5_000_000.00,
);
// → creates 2402 / 2422

// 4. Director loan — no SBU (company-wide)
$directorLoan = Accounting::addLoanFacility(
    lenderName:  'Mr. Rahim (Director)',
    loanType:    'director',
    loanTerm:    'short_term',
    monthlyRate: 0.02,
    loanAmount:  1_000_000.00,
);
// → creates 2403 / 2423 — sbu_code = null, JEs carry no SBU tag

Drawdown — Receive Loan Proceeds

// Dutch-Bangla working-capital: ৳30,00,000 received into bank
$entry = Accounting::drawdownLoan(
    facility:  $wcLine,
    amount:    3_000_000.00,
    date:      '2026-04-01',
    reference: 'DBBL-WC-2026-001',
);
$entry->submit();
$entry->post();
// DR Bank 1100               ৳30,00,000   [sbu_code = NORTH]
// CR Working Capital Payable 2401  ৳30,00,000

// BRAC term loan — first tranche ৳60,00,000
Accounting::drawdownLoan($termLoan, 6_000_000.00, '2026-04-01', 'BRAC-TL-2026-T1')
    ->submit();
// DR Bank 1100              ৳60,00,000   [sbu_code = SOUTH]
// CR Term Loan Payable 2501  ৳60,00,000

// Second tranche ৳40,00,000 a month later
Accounting::drawdownLoan($termLoan, 4_000_000.00, '2026-05-01', 'BRAC-TL-2026-T2')
    ->submit();
// Total outstanding on 2501: ৳1,00,00,000

// Inter-company advance — override SBU at draw-down level if needed
Accounting::drawdownLoan(
    facility: $icLoan,
    amount:   5_000_000.00,
    date:     '2026-04-10',
    reference: 'IC-ADV-2026-001',
    sbuCode:  'EAST',   // overrides facility-level 'HO' for this specific entry
);

Month-End Interest Accrual

// Accrue all active loan facilities in one call
$results = Accounting::accrueAllLoanInterest(date: '2026-04-30');

// Facility-by-facility breakdown:
// Dutch-Bangla WC: ৳30,00,000 × 2% = ৳60,000  [NORTH]
//   DR Interest Expense — Short-term 6720  ৳60,000
//   CR Accrued Interest — DBBL 2421         ৳60,000

// BRAC Term Loan: ৳60,00,000 × 2% = ৳1,20,000  [SOUTH]
//   DR Interest Expense — Long-term 6730    ৳1,20,000
//   CR Accrued Interest — BRAC 2521          ৳1,20,000

// Director loan: ৳10,00,000 × 2% = ৳20,000  [no SBU]
//   DR Interest Expense — Short-term 6720   ৳20,000
//   CR Accrued Interest — Mr. Rahim 2423     ৳20,000

foreach ($results as $facilityId => $je) {
    if ($je) {
        $je->submit();
        $je->post();
    }
}

// Accrue a single facility (e.g., missed in bulk run)
$je = Accounting::accrueLoanInterest($icLoan, date: '2026-04-30');

// Scheduler — run on the 28th of each month at 11 PM
Schedule::call(fn () => Accounting::accrueAllLoanInterest())
    ->monthlyOn(28, '23:00')
    ->name('accounting:accrue-loan-interest')
    ->withoutOverlapping();

Pay Interest

// Pay Dutch-Bangla interest for April
Accounting::payLoanInterest(
    facility:  $wcLine,
    amount:    60_000.00,
    date:      '2026-05-05',
    reference: 'DBBL-INT-APR26',
);
// DR Accrued Interest — DBBL 2421  ৳60,000   [sbu_code = NORTH]
// CR Bank 1100                      ৳60,000

// Pay BRAC interest
Accounting::payLoanInterest($termLoan, 120_000.00, '2026-05-05', 'BRAC-INT-APR26');

Repay Principal

// Monthly instalment on working-capital line: ৳5,00,000
Accounting::repayLoan(
    facility:  $wcLine,
    amount:    500_000.00,
    date:      '2026-05-01',
    reference: 'DBBL-REPAY-APR26',
);
// DR Working Capital Payable 2401  ৳5,00,000   [sbu_code = NORTH]
// CR Bank 1100                      ৳5,00,000

// Full director loan repayment
Accounting::repayLoan($directorLoan, 1_000_000.00, '2026-05-15', 'DIR-REPAY-2026');
// 2403 balance = ৳0 — facility fully settled

SBU-wise Loan Portfolio

// All facilities, all SBUs
$all = Accounting::getLoanSummary();

// Only NORTH SBU
$north = Accounting::getLoanSummary(sbuCode: 'NORTH');

// Returns per facility:
// [
//   'lender_name'           => 'Dutch-Bangla Bank Ltd',
//   'loan_type'             => 'working_capital',
//   'loan_term'             => 'short_term',
//   'sbu_code'              => 'NORTH',
//   'monthly_rate'          => 0.02,
//   'loan_amount'           => 3000000.0,
//   'disbursed_at'          => '2026-04-01',
//   'due_at'                => '2026-10-01',
//   'months_remaining'      => 5,
//   'outstanding_principal' => 2500000.0,   // after one instalment
//   'accrued_interest'      => 0.0,         // paid
//   'monthly_interest'      => 50000.0,     // next estimate on reduced balance
//   'principal_account'     => '2401 Working Capital Payable — Dutch-Bangla Bank Ltd',
//   'interest_account'      => '2421 Accrued Interest — Dutch-Bangla Bank Ltd',
// ]

SBU-Filtered Financial Reports

Because every drawdown, accrual, and repayment journal entry is tagged with sbu_code, the standard report methods filter correctly with no extra work:

// NORTH SBU income statement — interest expense attributed correctly
$pl = Accounting::getIncomeStatement('2026-04-01', '2026-04-30', sbuCode: 'NORTH');
// expenses will include ৳60,000 interest on the Dutch-Bangla WC line

// SOUTH SBU balance sheet — term loan liability appears under long-term
$bs = Accounting::getBalanceSheet('2026-04-30', sbuCode: 'SOUTH');
// liabilities will include 2501 = ৳1,00,00,000 (both tranches)

// Head-office consolidated trial balance (no SBU filter)
$tb = Accounting::getTrialBalance('2026-04-01', '2026-04-30');
// Includes all SBUs — 2400-parent and 2500-parent roll up correctly

Journal Flow at a Glance

Event	DR	CR	SBU tag
Receive loan proceeds	Bank `1100`	Loan Payable `240x`/`250x`	Facility SBU
Month-end interest accrual	Interest Expense `6720`/`6730`	Accrued Interest `242x`/`252x`	Facility SBU
Pay interest	Accrued Interest `242x`/`252x`	Bank `1100`	Facility SBU
Repay principal	Loan Payable `240x`/`250x`	Bank `1100`	Facility SBU

Real-World Example — Trading Company Month-End Close

Scenario: ABC Trading Ltd imports electronics from South Korea and sells in Bangladesh. The company carries two active inventory financing facilities — BRAC Bank (৳50 lakh limit, 2%/month) and a private party Mr. Karim (৳15 lakh limit, 2%/month). April 2026 had 80 purchase transactions, 140 sales orders, and 6 stock adjustments.

Week 4 Pre-Close Workflow (Days 27–30)

Day 27–28: Cut-Off Procedures

Ensure all economic events before April 30 are captured:

// 1. Every goods received note (GRN) for April must be posted
//    → JE: DR Inventory 1300 ৳ 4,218,500 / CR Accounts Payable 2000 ৳ 4,218,500

// 2. All April sale fulfillments posted
//    → JE: DR COGS 5000 ৳ 2,940,000 / CR Inventory 1300 ৳ 2,940,000

// 3. All customer invoices for April shipments issued
//    → JE: DR AR 1200 ৳ 5,100,000 / CR Sales Revenue 4000 ৳ 4,500,000
//                                   / CR VAT Payable 2300  ৳   600,000

// 4. All vendor bills for April purchases posted
//    → JE: DR Inventory 1300 ৳ 4,200,000 / DR VAT Input ৳ 630,000
//         / CR Accounts Payable 2000 ৳ 4,830,000

// 5. Bank receipts from customers posted
Accounting::recordInvoicePayment($invoice, [
    'date' => '2026-04-28', 'amount' => 2800000, 'method' => 'bank_transfer',
]);

// 6. Vendor payments posted
Accounting::recordBillPayment($bill, [
    'date' => '2026-04-28', 'amount' => 3200000, 'method' => 'bank_transfer',
]);

Day 29: Manual Adjusting Entries

// Accrual: April electricity bill — received but not invoiced yet
$entry = Accounting::createJournalEntry([
    'date'        => '2026-04-30',
    'reference'   => 'ACCR-UTIL-APR26',
    'type'        => 'adjustment',
    'description' => 'Accrual — April utilities bill (estimated)',
    'lines' => [
        ['account_id' => $utilitiesExpenseId, 'type' => 'debit',  'amount' => 18000],
        ['account_id' => $accruedLiabId,      'type' => 'credit', 'amount' => 18000],
    ],
]);
$entry->submit();
$entry->post(); // Approved by Finance Manager

// Depreciation: Monthly depreciation for equipment
$depEntry = Accounting::createJournalEntry([
    'date'        => '2026-04-30',
    'reference'   => 'DEP-APR26',
    'type'        => 'adjustment',
    'description' => 'Monthly depreciation — warehouse equipment',
    'lines' => [
        ['account_id' => $depreciationExpenseId, 'type' => 'debit',  'amount' => 25000],
        ['account_id' => $accumDepreciationId,   'type' => 'credit', 'amount' => 25000],
    ],
]);
$depEntry->submit();
$depEntry->post();

// Inventory financing interest accrual — all active facilities
// BRAC Bank: outstanding ৳38,00,000 × 2% = ৳76,000
// Mr. Karim:  outstanding ৳12,00,000 × 2% = ৳24,000
$accruals = Accounting::accrueAllFinancingInterest(date: '2026-04-30');

foreach ($accruals as $facilityId => $je) {
    if ($je) {
        $je->submit();
        $je->post(); // Finance Manager approves each
    }
}
// Total interest expense booked: ৳1,00,000
// DR Interest Expense — Inv. Financing 6710  ৳1,00,000
// CR Accrued Interest — BRAC Bank 2171        ৳76,000
// CR Accrued Interest — Mr. Abdul Karim 2172  ৳24,000

Day 30: Run Pre-Close Checks

$period = FiscalPeriod::where('name', 'April 2026')->first();

$checks = Accounting::getPeriodCloseChecks($period);
// unposted_journals: 0  ✓
// open_invoices:     3  (3 customers haven't paid — OK, will carry forward)
// open_bills:        1  (1 vendor bill payment due May 15 — OK)
// has_blockers:      false  ✓  Ready to close

Day 30: Review Income Statement Before Closing

$pl = Accounting::getIncomeStatement('2026-04-01', '2026-04-30');

// Revenue
//   Sales Revenue (4000):    ৳ 51,00,000
//   Total Revenue:           ৳ 51,00,000

// Expenses
//   COGS (5000):             ৳ 29,40,000
//   Office Rent (5100):      ৳    75,000
//   Salaries (5200):         ৳  3,00,000
//   Marketing (5600):        ৳    50,000
//   Utilities (5700):        ৳    18,000
//   Depreciation (5800):     ৳    25,000
//   Total Expenses:          ৳ 34,08,000

// Net Profit for April 2026: ৳ 16,92,000  ✓

Day 30: Physical Inventory Count

Warehouse team counts all items and updates system stock levels. A 3-unit shrinkage of Samsung TVs (WAC ৳ 12,500 each) is found:

$shrinkageEntry = Accounting::createJournalEntry([
    'date'        => '2026-04-30',
    'reference'   => 'SHRINK-APR26-TV',
    'type'        => 'adjustment',
    'description' => 'Inventory shrinkage — 3× Samsung TV 55" (physical count variance)',
    'lines' => [
        ['account_id' => $inventoryShrinkageId, 'type' => 'debit',  'amount' => 37500],
        ['account_id' => $inventoryAssetId,     'type' => 'credit', 'amount' => 37500],
    ],
]);
$shrinkageEntry->submit();
$shrinkageEntry->post();

Day 30: Close the Period + Inventory Snapshot

$result = Accounting::closeFiscalPeriod($period, snapshotInventory: true);

// Inventory reconciliation output:
// Snapshot lines:    427 (product × warehouse combinations)
// Physical value:    ৳ 4,21,85,000.00
// GL balance (1300): ৳ 4,21,85,000.00
// Variance:          ৳          0.00  ✓ Reconciled

// Period is now LOCKED — no more entries can be posted with April dates

Final Balance Sheet — April 30, 2026

$bs = Accounting::getBalanceSheet('2026-04-30');

// ASSETS
//   Cash (1000):               ৳  45,00,000
//   Bank (1100):               ৳  82,50,000
//   Accounts Receivable (1200):৳  24,60,000   (3 open invoices)
//   Inventory (1300):          ৳ 4,21,85,000  (verified by snapshot)
//   Total Assets:              ৳ 5,73,95,000

// LIABILITIES
//   Accounts Payable (2000):          ৳  38,50,000   (1 open bill)
//   Inv. Financing Payable — BRAC (2151): ৳  38,00,000
//   Inv. Financing Payable — Karim (2152):৳  12,00,000
//   Accrued Interest — BRAC (2171):   ৳      76,000   (booked Apr 30, paid May 5)
//   Accrued Interest — Karim (2172):  ৳      24,000
//   VAT Payable (2300):               ৳   6,00,000
//   Accrued Liabilities:              ৳      18,000
//   Total Liabilities:                ৳  95,68,000

// EQUITY
//   Share Capital (3000):      ৳ 4,96,85,000
//   Retained Earnings (3100):  ৳  15,00,000   (prior periods)
//   Current Period Income:     ৳  15,92,000   (April profit after ৳1,00,000 financing interest)
//   Total Equity:              ৳ 5,27,77,000

// BALANCE CHECK: ৳ 5,73,95,000  ✓  (assets unchanged; liabilities + equity = assets)

May 1 — a new period opens automatically. The April numbers are frozen.

Authorization Gates

The package registers fine-grained gates. Override any gate in your AppServiceProvider:

// Grant full access via the super-gate
Gate::define('accounting-admin', fn ($user) => $user->hasRole('accountant'));

// Or override individual abilities
Gate::define('accounting.journal.submit', fn ($user) => $user->hasRole(['accountant', 'junior_accountant']));
Gate::define('accounting.journal.post',   fn ($user) => $user->hasRole(['finance_manager', 'cfo']));
Gate::define('accounting.fiscal-year.close', fn ($user) => $user->hasRole('cfo'));

Available gates:

Gate	Description
`accounting.journal.view`	See journal entries
`accounting.journal.create`	Create/edit draft entries
`accounting.journal.submit`	Submit entry for approval
`accounting.journal.post`	Approve and post to GL
`accounting.journal.void`	Void a posted entry
`accounting.invoice.view`	View invoices
`accounting.invoice.create`	Create/edit invoices
`accounting.invoice.post`	Post invoice to GL
`accounting.invoice.payment`	Record payments
`accounting.bill.view`	View bills
`accounting.bill.create`	Create/edit bills
`accounting.bill.post`	Post bill to GL
`accounting.bill.payment`	Record payments
`accounting.reports.view`	View all financial reports
`accounting.accounts.view`	View chart of accounts
`accounting.accounts.manage`	Create/edit accounts
`accounting.customers.view`	View customers
`accounting.customers.manage`	Create/edit customers
`accounting.vendors.view`	View vendors
`accounting.vendors.manage`	Create/edit vendors
`accounting.budget.view`	View budgets
`accounting.budget.manage`	Create/edit budgets
`accounting.budget.approve`	Approve budgets
`accounting.fiscal-year.close`	Close fiscal year

Web UI Routes

All routes are protected by web_middleware (default ['web', 'auth']) under web_prefix (default accounting):

Route name	URL	Description
`accounting.dashboard`	`/accounting/dashboard`	Overview dashboard with pending approvals widget
`accounting.accounts`	`/accounting/accounts`	Chart of accounts
`accounting.journal`	`/accounting/journal-entries`	Journal entries with two-step workflow
`accounting.ledger`	`/accounting/ledger`	General ledger
`accounting.ledger.customers`	`/accounting/ledger/customers`	Customer ledger index
`accounting.ledger.vendors`	`/accounting/ledger/vendors`	Vendor ledger index
`accounting.customers.ledger`	`/accounting/customers/{customer}/ledger`	Per-customer statement
`accounting.vendors.ledger`	`/accounting/vendors/{vendor}/ledger`	Per-vendor statement
`accounting.invoices`	`/accounting/invoices`	Invoice management
`accounting.invoices.show`	`/accounting/invoices/{invoice}`	Invoice detail
`accounting.bills`	`/accounting/bills`	Bill management
`accounting.bills.show`	`/accounting/bills/{bill}`	Bill detail
`accounting.expenses`	`/accounting/expenses`	Expense management
`accounting.customers`	`/accounting/customers`	Customer list
`accounting.vendors`	`/accounting/vendors`	Vendor list
`accounting.reports`	`/accounting/reports`	Financial reports (trial balance, P&L, balance sheet, cash flow)
`accounting.budgets`	`/accounting/budgets`	Budget management
`accounting.period-close`	`/accounting/period-close`	Month-end period close wizard

REST API

Base prefix: api/accounting. Default middleware: ['api', 'auth:sanctum'].

Journal Entries

Method	Endpoint	Action
`GET`	`/api/accounting/journal-entries`	List entries (filterable by status, date)
`POST`	`/api/accounting/journal-entries`	Create entry
`POST`	`/api/accounting/journal-entries/{id}/post`	Post entry to GL
`POST`	`/api/accounting/journal-entries/{id}/void`	Void entry

Accounts

Method	Endpoint	Action
`GET`	`/api/accounting/accounts`	List accounts
`POST`	`/api/accounting/accounts`	Create account
`GET`	`/api/accounting/accounts/{id}/balance`	Current account balance

Invoices

Method	Endpoint	Action
`GET`	`/api/accounting/invoices`	List invoices
`POST`	`/api/accounting/invoices`	Create invoice
`POST`	`/api/accounting/invoices/{id}/post`	Post invoice to GL
`POST`	`/api/accounting/invoices/{id}/payments`	Record payment

Bills

Method	Endpoint	Action
`GET`	`/api/accounting/bills`	List bills
`POST`	`/api/accounting/bills`	Create bill
`POST`	`/api/accounting/bills/{id}/post`	Post bill to GL
`POST`	`/api/accounting/bills/{id}/payments`	Record payment

Expenses

Method	Endpoint	Action
`GET`	`/api/accounting/expenses`	List expenses
`POST`	`/api/accounting/expenses`	Create expense
`POST`	`/api/accounting/expenses/{id}/post`	Post expense to GL
`POST`	`/api/accounting/expenses/{id}/payments`	Record payment

Customers & Vendors

Method	Endpoint	Action
`GET`	`/api/accounting/customers`	List customers
`GET`	`/api/accounting/vendors`	List vendors

Budgets

Method	Endpoint	Action
`GET`	`/api/accounting/budgets`	List budgets
`POST`	`/api/accounting/budgets`	Create budget
`POST`	`/api/accounting/budgets/{id}/approve`	Approve budget
`GET`	`/api/accounting/budgets/{id}/vs-actual`	Budget vs actual comparison

Reports

Method	Endpoint	Action
`GET`	`/api/accounting/reports/trial-balance`	Trial balance (`?start=&end=&sbu=`)
`GET`	`/api/accounting/reports/balance-sheet`	Balance sheet (`?date=&sbu=`)
`GET`	`/api/accounting/reports/income-statement`	P&L (`?start=&end=&sbu=`)
`GET`	`/api/accounting/reports/cash-flow`	Cash flow (`?start=&end=&sbu=`)
`GET`	`/api/accounting/reports/general-ledger`	General ledger (`?account_id=&start=&end=&sbu=`)

Testing

composer test          # full suite: rector dry-run, pint check, phpstan, pest
composer test:unit     # pest only
composer test:types    # phpstan static analysis
composer test:lint     # pint style check
composer lint          # apply pint formatting
composer refacto       # apply rector refactors

# Single test
vendor/bin/pest tests/Feature/JournalEntryTest.php
vendor/bin/pest --filter "journal entry must balance"

centrex / laravel-accounting

Maintainers

Package info

Statistics

Security

README

Table of Contents

Installation

Environment Variables

Core Concepts

Double-Entry Bookkeeping

Journal Entry Lifecycle

WAC — Weighted Average Cost

Chart of Accounts

Journal Entries — Two-Step Workflow

Standard Flow (with approval)

Admin Bypass (post directly from draft)

Multi-Line Complex Entry

Void and Reverse a Posted Entry

Invoices & Payments

Create and Post an Invoice

Partial Payment, then Full Settlement

Multi-Currency Invoice

Bills & Vendor Payments

Expenses

Customer & Vendor Ledger

Per-Entity Ledger (Statement of Account)

Ledger Index (All Customers / Vendors)

General Ledger

Financial Reports

SBU (Cost Centre) Filtering

Budgets

Period Closing (Month-End)

Pre-Close Checks

Close the Period

Fiscal Year Closing

Inventory Financing

Account Structure

Register Lenders

Draw Down Funds to Purchase Inventory

Month-End Interest Accrual

Pay the Interest

Repay Principal as Inventory Sells

Portfolio Summary

Pre-Close Check Integration

Journal Flow at a Glance

Organizational Loans & SBU-wise Tracking

Loan Types

Account Structure

Register Loan Facilities

Drawdown — Receive Loan Proceeds

Month-End Interest Accrual

Pay Interest

Repay Principal

SBU-wise Loan Portfolio

SBU-Filtered Financial Reports

Journal Flow at a Glance

Real-World Example — Trading Company Month-End Close

Week 4 Pre-Close Workflow (Days 27–30)

Day 27–28: Cut-Off Procedures

Day 29: Manual Adjusting Entries

Day 30: Run Pre-Close Checks

Day 30: Review Income Statement Before Closing

Day 30: Physical Inventory Count

Day 30: Close the Period + Inventory Snapshot

Final Balance Sheet — April 30, 2026

Authorization Gates

Web UI Routes

REST API

Journal Entries

Accounts

Invoices

Bills

Expenses

Customers & Vendors

Budgets

Reports

Testing

Changelog

Credits