README

elgibor-solution/laravel-accounting is a Laravel 11/12 accounting package that provides 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 architecture, public APIs, services, journal engine, mapping engine, and extension points directly from the source code.

Overview

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

Account categories
Accounts
Business services and account mappings
Journal entries and journal entry details
Fiscal periods
Monthly balances
Report mappings

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 parent/child 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
Tenant-aware routes when a {tenantId} segment is used

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

Require the package in your Laravel application.

composer require elgibor-solution/laravel-accounting

Publish the configuration file if you want to customize defaults.

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

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

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

Run migrations.

php artisan migrate --path database/migrations/accounting

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_',
    '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.
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.

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 and creates a journal entry with details.

use ESolution\LaravelAccounting\Services\JournalService;

$journal = app(JournalService::class)->journalManual([
    'trx_date' => '2026-01-15',
    'description' => 'Office expense payment',
    'items' => [
        [
            'account_code' => '5100',
            'type' => 'D',
            'amount' => 150000,
            'description' => 'Office supplies',
        ],
        [
            'account_code' => '1000',
            'type' => 'K',
            'amount' => 150000,
            'description' => 'Cash payment',
        ],
    ],
]);

Create a journal from a mapped service

JournalService::journalByMapping() validates service_code, checks mapping keys, and can auto-post when enabled in configuration.

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() returns categories with top-level accounts and nested children.

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());

Generate reports

ReportService provides report methods that are also exposed through the API.

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_CREDIT`, `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`, `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_CREDIT`	Sales invoices that create customer receivables.
`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.
`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().

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 UUIDs, and uses updateOrCreate() for idempotent installs and upgrades.

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 ERP account codes

Code	Account
`1001`	Cash
`1002`	Bank
`1003`	Petty Cash
`1101`	Accounts Receivable
`1201`	Inventory
`1301`	Prepaid Expense
`1501`	Fixed Asset
`1502`	Accumulated Depreciation
`1601`	Input VAT
`2001`	Accounts Payable
`2101`	Salary Payable
`2201`	Tax Payable
`2301`	Output VAT
`3001`	Opening Balance Equity
`3101`	Retained Earnings
`3201`	Revaluation Reserve
`3301`	Income Summary
`4001`	Sales Revenue
`4101`	Other Income
`4201`	Inventory Gain
`5001`	Cost Of Goods Sold
`5101`	Salary Expense
`5201`	Operational Expense
`5301`	Inventory Loss
`5401`	Depreciation Expense
`5501`	Bad Debt Expense
`5601`	Sales Discount
`5701`	Sales Return

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_CREDIT`	`sales_credit_ar_d`, `sales_credit_sales_k`, `sales_credit_cogs_d`, `sales_credit_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
`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": {
    "account": ["Cannot delete account with children"]
  },
  "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": "b3d2f1d0-3a8b-4b42-9d18-3b3e7d1f2f11",
  "code": "1002",
  "name": "Bank BCA",
  "status": true
}

Sample response:

{
  "status": 201,
  "message": "Account created successfully",
  "data": {
    "id": "6c3c8b8d-8c3f-4e5c-a8ea-2d8d3ef2f4f1",
    "category_id": "b3d2f1d0-3a8b-4b42-9d18-3b3e7d1f2f11",
    "code": "1002",
    "name": "Bank BCA",
    "status": true
  }
}

List accounts

GET /api/accounting/accounts?search=1001

The controller loads the related category in the cached result.

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": "UUID-OF-ACCOUNT"
    },
    {
      "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={uuid}&start_date=2026-01-01&end_date=2026-01-31

Request validation requires:

account_id as a UUID
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": "6c3c8b8d-8c3f-4e5c-a8ea-2d8d3ef2f4f1",
      "code": "1000",
      "name": "Kas"
    },
    "opening_balance": 0,
    "details": []
  }
}

Trial balance

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

Profit & loss

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

Balance sheet

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

Cash flow

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

Internal service methods

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

Architecture Flow

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

Data Flow

A business module selects a standard service from the default ServiceCatalog or a custom service in acc_services.
The account mapping engine validates the selected service and loads its debit/credit mapping rules.
JournalService validates that every entry is balanced and that the fiscal period is not closed.
A journal header is created in acc_journal_entries, with detail lines stored in acc_journal_entry_details.
If accounting.journal.auto_post is enabled, the journal is immediately marked as posted.
ClosingService aggregates posted journal activity into acc_monthly_balances for each account.
ReportService reads acc_monthly_balances, acc_report_mappings, and posted journal details to generate reports.

Package Models

The package defines these main Eloquent models:

All package models use UUID primary keys through the shared HasUuid trait.

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.
The service layer currently shows a naming mismatch between controller/request fields (status, mappings) and the Service model/schema (is_active, accounts()), so confirm service create/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.

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