feat: [finance] 계정과목 및 일반전표 API 추가

- AccountCode 모델/서비스/컨트롤러 구현
- JournalEntry, JournalEntryLine 모델 구현
- GeneralJournalEntry 서비스/컨트롤러 구현
- FormRequest 검증 클래스 추가
- finance 라우트 등록
- i18n 메시지 키 추가 (message.php, error.php)

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
This commit is contained in:
유병철
2026-03-06 13:10:45 +09:00
parent be9c1baa34
commit 12d172e4c3
13 changed files with 1137 additions and 0 deletions

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<?php
namespace App\Http\Controllers\Api\V1;
use App\Helpers\ApiResponse;
use App\Http\Controllers\Controller;
use App\Http\Requests\V1\AccountSubject\StoreAccountSubjectRequest;
use App\Services\AccountCodeService;
use Illuminate\Http\Request;
class AccountSubjectController extends Controller
{
public function __construct(
private readonly AccountCodeService $service
) {}
/**
* 계정과목 목록 조회
*/
public function index(Request $request)
{
$params = $request->only(['search', 'category']);
$subjects = $this->service->index($params);
return ApiResponse::success($subjects, __('message.fetched'));
}
/**
* 계정과목 등록
*/
public function store(StoreAccountSubjectRequest $request)
{
$subject = $this->service->store($request->validated());
return ApiResponse::success($subject, __('message.created'), [], 201);
}
/**
* 계정과목 활성/비활성 토글
*/
public function toggleStatus(int $id, Request $request)
{
$isActive = (bool) $request->input('is_active', true);
$subject = $this->service->toggleStatus($id, $isActive);
return ApiResponse::success($subject, __('message.toggled'));
}
/**
* 계정과목 삭제
*/
public function destroy(int $id)
{
$this->service->destroy($id);
return ApiResponse::success(null, __('message.deleted'));
}
}

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<?php
namespace App\Http\Controllers\Api\V1;
use App\Helpers\ApiResponse;
use App\Http\Controllers\Controller;
use App\Http\Requests\V1\GeneralJournalEntry\StoreManualJournalRequest;
use App\Http\Requests\V1\GeneralJournalEntry\UpdateJournalRequest;
use App\Services\GeneralJournalEntryService;
use Illuminate\Http\Request;
class GeneralJournalEntryController extends Controller
{
public function __construct(
private readonly GeneralJournalEntryService $service
) {}
/**
* 일반전표 통합 목록 조회
*/
public function index(Request $request)
{
$params = $request->only([
'start_date', 'end_date', 'search', 'page', 'per_page',
]);
$result = $this->service->index($params);
return ApiResponse::success($result, __('message.fetched'));
}
/**
* 요약 통계
*/
public function summary(Request $request)
{
$params = $request->only([
'start_date', 'end_date', 'search',
]);
$summary = $this->service->summary($params);
return ApiResponse::success($summary, __('message.fetched'));
}
/**
* 수기전표 등록
*/
public function store(StoreManualJournalRequest $request)
{
$entry = $this->service->store($request->validated());
return ApiResponse::success($entry, __('message.created'), [], 201);
}
/**
* 전표 상세 조회 (분개 수정 모달용)
*/
public function show(int $id)
{
$detail = $this->service->show($id);
return ApiResponse::success($detail, __('message.fetched'));
}
/**
* 분개 수정
*/
public function updateJournal(int $id, UpdateJournalRequest $request)
{
$entry = $this->service->updateJournal($id, $request->validated());
return ApiResponse::success($entry, __('message.updated'));
}
/**
* 분개 삭제
*/
public function destroyJournal(int $id)
{
$this->service->destroyJournal($id);
return ApiResponse::success(null, __('message.deleted'));
}
}

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<?php
namespace App\Http\Requests\V1\AccountSubject;
use Illuminate\Foundation\Http\FormRequest;
class StoreAccountSubjectRequest extends FormRequest
{
public function authorize(): bool
{
return true;
}
public function rules(): array
{
return [
'code' => ['required', 'string', 'max:10'],
'name' => ['required', 'string', 'max:100'],
'category' => ['nullable', 'string', 'in:asset,liability,capital,revenue,expense'],
];
}
public function messages(): array
{
return [
'code.required' => '계정과목 코드를 입력하세요.',
'name.required' => '계정과목명을 입력하세요.',
'category.in' => '유효한 분류를 선택하세요.',
];
}
}

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<?php
namespace App\Http\Requests\V1\GeneralJournalEntry;
use Illuminate\Foundation\Http\FormRequest;
class StoreManualJournalRequest extends FormRequest
{
public function authorize(): bool
{
return true;
}
public function rules(): array
{
return [
'journal_date' => ['required', 'date'],
'description' => ['nullable', 'string', 'max:500'],
'rows' => ['required', 'array', 'min:2'],
'rows.*.side' => ['required', 'in:debit,credit'],
'rows.*.account_subject_id' => ['required', 'string', 'max:10'],
'rows.*.vendor_id' => ['nullable', 'integer'],
'rows.*.debit_amount' => ['required', 'integer', 'min:0'],
'rows.*.credit_amount' => ['required', 'integer', 'min:0'],
'rows.*.memo' => ['nullable', 'string', 'max:300'],
];
}
public function messages(): array
{
return [
'journal_date.required' => '전표일자를 입력하세요.',
'rows.required' => '분개 행을 입력하세요.',
'rows.min' => '최소 2개 이상의 분개 행이 필요합니다.',
'rows.*.side.required' => '차/대 구분을 선택하세요.',
'rows.*.side.in' => '차/대 구분이 올바르지 않습니다.',
'rows.*.account_subject_id.required' => '계정과목을 선택하세요.',
'rows.*.debit_amount.required' => '차변 금액을 입력하세요.',
'rows.*.credit_amount.required' => '대변 금액을 입력하세요.',
];
}
}

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<?php
namespace App\Http\Requests\V1\GeneralJournalEntry;
use Illuminate\Foundation\Http\FormRequest;
class UpdateJournalRequest extends FormRequest
{
public function authorize(): bool
{
return true;
}
public function rules(): array
{
return [
'journal_memo' => ['sometimes', 'nullable', 'string', 'max:1000'],
'rows' => ['sometimes', 'array', 'min:1'],
'rows.*.side' => ['required_with:rows', 'in:debit,credit'],
'rows.*.account_subject_id' => ['required_with:rows', 'string', 'max:10'],
'rows.*.vendor_id' => ['nullable', 'integer'],
'rows.*.debit_amount' => ['required_with:rows', 'integer', 'min:0'],
'rows.*.credit_amount' => ['required_with:rows', 'integer', 'min:0'],
'rows.*.memo' => ['nullable', 'string', 'max:300'],
];
}
public function messages(): array
{
return [
'rows.*.side.required_with' => '차/대 구분을 선택하세요.',
'rows.*.side.in' => '차/대 구분이 올바르지 않습니다.',
'rows.*.account_subject_id.required_with' => '계정과목을 선택하세요.',
'rows.*.debit_amount.required_with' => '차변 금액을 입력하세요.',
'rows.*.credit_amount.required_with' => '대변 금액을 입력하세요.',
];
}
}