feat: [재무] 어음 V8 + 상품권 접대비 연동 + 일반전표/계정과목 API
- Bill 확장 필드 (V8), Loan 상품권 카테고리/접대비 자동 연동 - GeneralJournalEntry CRUD, AccountSubject API - 접대비/복리후생비 날짜 필터, 매출채권 soft delete 제외 - 바로빌 연동 API 엔드포인트 추가 - 부가세 상세 조회 API Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
This commit is contained in:
576
app/Services/GeneralJournalEntryService.php
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576
app/Services/GeneralJournalEntryService.php
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<?php
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namespace App\Services;
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use App\Models\Tenants\AccountCode;
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use App\Models\Tenants\JournalEntry;
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use App\Models\Tenants\JournalEntryLine;
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use Illuminate\Support\Facades\DB;
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use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
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class GeneralJournalEntryService extends Service
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{
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/**
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* 일반전표입력 통합 목록 (입금 + 출금 + 수기전표)
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* deposits/withdrawals는 계좌이체 건만, LEFT JOIN journal_entries로 분개 여부 표시
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*/
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public function index(array $params): array
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{
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$tenantId = $this->tenantId();
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$startDate = $params['start_date'] ?? null;
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$endDate = $params['end_date'] ?? null;
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$search = $params['search'] ?? null;
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$perPage = (int) ($params['per_page'] ?? 20);
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$page = (int) ($params['page'] ?? 1);
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// 1) 입금(transfer) UNION 출금(transfer) UNION 수기전표
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$depositsQuery = DB::table('deposits')
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->leftJoin('journal_entries', function ($join) use ($tenantId) {
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$join->on('journal_entries.source_key', '=', DB::raw("CONCAT('deposit_', deposits.id)"))
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->where('journal_entries.tenant_id', $tenantId)
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->where('journal_entries.source_type', JournalEntry::SOURCE_BANK_TRANSACTION)
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->whereNull('journal_entries.deleted_at');
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})
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->where('deposits.tenant_id', $tenantId)
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->where('deposits.payment_method', 'transfer')
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->whereNull('deposits.deleted_at')
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->select([
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'deposits.id',
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'deposits.deposit_date as date',
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DB::raw("'deposit' as division"),
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'deposits.amount',
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'deposits.description',
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DB::raw('COALESCE(journal_entries.description, NULL) as journal_description'),
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'deposits.amount as deposit_amount',
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DB::raw('0 as withdrawal_amount'),
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DB::raw('COALESCE(journal_entries.total_debit, 0) as debit_amount'),
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DB::raw('COALESCE(journal_entries.total_credit, 0) as credit_amount'),
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DB::raw("'linked' as source"),
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'deposits.created_at',
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'deposits.updated_at',
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DB::raw('journal_entries.id as journal_entry_id'),
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]);
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$withdrawalsQuery = DB::table('withdrawals')
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->leftJoin('journal_entries', function ($join) use ($tenantId) {
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$join->on('journal_entries.source_key', '=', DB::raw("CONCAT('withdrawal_', withdrawals.id)"))
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->where('journal_entries.tenant_id', $tenantId)
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->where('journal_entries.source_type', JournalEntry::SOURCE_BANK_TRANSACTION)
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->whereNull('journal_entries.deleted_at');
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})
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->where('withdrawals.tenant_id', $tenantId)
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->where('withdrawals.payment_method', 'transfer')
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->whereNull('withdrawals.deleted_at')
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->select([
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'withdrawals.id',
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'withdrawals.withdrawal_date as date',
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DB::raw("'withdrawal' as division"),
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'withdrawals.amount',
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'withdrawals.description',
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DB::raw('COALESCE(journal_entries.description, NULL) as journal_description'),
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DB::raw('0 as deposit_amount'),
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'withdrawals.amount as withdrawal_amount',
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DB::raw('COALESCE(journal_entries.total_debit, 0) as debit_amount'),
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DB::raw('COALESCE(journal_entries.total_credit, 0) as credit_amount'),
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DB::raw("'linked' as source"),
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'withdrawals.created_at',
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'withdrawals.updated_at',
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DB::raw('journal_entries.id as journal_entry_id'),
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]);
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$manualQuery = DB::table('journal_entries')
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->where('journal_entries.tenant_id', $tenantId)
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->where('journal_entries.source_type', JournalEntry::SOURCE_MANUAL)
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->whereNull('journal_entries.deleted_at')
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->select([
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'journal_entries.id',
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'journal_entries.entry_date as date',
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DB::raw("'transfer' as division"),
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'journal_entries.total_debit as amount',
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'journal_entries.description',
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'journal_entries.description as journal_description',
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DB::raw('0 as deposit_amount'),
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DB::raw('0 as withdrawal_amount'),
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'journal_entries.total_debit as debit_amount',
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'journal_entries.total_credit as credit_amount',
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DB::raw("'manual' as source"),
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'journal_entries.created_at',
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'journal_entries.updated_at',
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DB::raw('journal_entries.id as journal_entry_id'),
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]);
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// 날짜 필터
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if ($startDate) {
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$depositsQuery->where('deposits.deposit_date', '>=', $startDate);
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$withdrawalsQuery->where('withdrawals.withdrawal_date', '>=', $startDate);
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$manualQuery->where('journal_entries.entry_date', '>=', $startDate);
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}
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if ($endDate) {
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$depositsQuery->where('deposits.deposit_date', '<=', $endDate);
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$withdrawalsQuery->where('withdrawals.withdrawal_date', '<=', $endDate);
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$manualQuery->where('journal_entries.entry_date', '<=', $endDate);
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}
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// 검색 필터
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if ($search) {
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$depositsQuery->where(function ($q) use ($search) {
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$q->where('deposits.description', 'like', "%{$search}%")
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->orWhere('deposits.client_name', 'like', "%{$search}%");
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});
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$withdrawalsQuery->where(function ($q) use ($search) {
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$q->where('withdrawals.description', 'like', "%{$search}%")
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->orWhere('withdrawals.client_name', 'like', "%{$search}%");
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});
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$manualQuery->where('journal_entries.description', 'like', "%{$search}%");
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}
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// UNION
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$unionQuery = $depositsQuery
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->unionAll($withdrawalsQuery)
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->unionAll($manualQuery);
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// 전체 건수
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$totalCount = DB::table(DB::raw("({$unionQuery->toSql()}) as union_table"))
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->mergeBindings($unionQuery)
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->count();
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// 날짜순 정렬 + 페이지네이션
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$items = DB::table(DB::raw("({$unionQuery->toSql()}) as union_table"))
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->mergeBindings($unionQuery)
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->orderBy('date', 'desc')
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->orderBy('created_at', 'desc')
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->offset(($page - 1) * $perPage)
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->limit($perPage)
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->get();
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// 누적잔액 계산 (해당 기간 전체 기준)
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$allForBalance = DB::table(DB::raw("({$unionQuery->toSql()}) as union_table"))
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->mergeBindings($unionQuery)
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->orderBy('date', 'asc')
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->orderBy('created_at', 'asc')
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->get(['deposit_amount', 'withdrawal_amount']);
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$runningBalance = 0;
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$balanceMap = [];
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foreach ($allForBalance as $idx => $row) {
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$runningBalance += (int) $row->deposit_amount - (int) $row->withdrawal_amount;
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$balanceMap[$idx] = $runningBalance;
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}
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// 역순이므로 현재 페이지에 해당하는 잔액을 매핑
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$totalItems = count($allForBalance);
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$items = $items->map(function ($item, $index) use ($balanceMap, $totalItems, $page, $perPage) {
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// 역순 인덱스 → 정순 인덱스
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$reverseIdx = $totalItems - 1 - (($page - 1) * $perPage + $index);
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$item->balance = $reverseIdx >= 0 ? ($balanceMap[$reverseIdx] ?? 0) : 0;
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return $item;
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});
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return [
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'data' => $items->toArray(),
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'current_page' => $page,
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'last_page' => (int) ceil($totalCount / $perPage),
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'per_page' => $perPage,
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'total' => $totalCount,
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];
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}
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/**
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* 요약 통계
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*/
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public function summary(array $params): array
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{
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$tenantId = $this->tenantId();
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$startDate = $params['start_date'] ?? null;
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$endDate = $params['end_date'] ?? null;
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$search = $params['search'] ?? null;
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// 입금 통계
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$depositQuery = DB::table('deposits')
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->where('tenant_id', $tenantId)
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->where('payment_method', 'transfer')
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->whereNull('deleted_at');
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// 출금 통계
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$withdrawalQuery = DB::table('withdrawals')
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->where('tenant_id', $tenantId)
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->where('payment_method', 'transfer')
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->whereNull('deleted_at');
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if ($startDate) {
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$depositQuery->where('deposit_date', '>=', $startDate);
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$withdrawalQuery->where('withdrawal_date', '>=', $startDate);
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}
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if ($endDate) {
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$depositQuery->where('deposit_date', '<=', $endDate);
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$withdrawalQuery->where('withdrawal_date', '<=', $endDate);
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}
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if ($search) {
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$depositQuery->where(function ($q) use ($search) {
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$q->where('description', 'like', "%{$search}%")
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->orWhere('client_name', 'like', "%{$search}%");
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});
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$withdrawalQuery->where(function ($q) use ($search) {
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$q->where('description', 'like', "%{$search}%")
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->orWhere('client_name', 'like', "%{$search}%");
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});
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}
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$depositCount = (clone $depositQuery)->count();
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$depositAmount = (int) (clone $depositQuery)->sum('amount');
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$withdrawalCount = (clone $withdrawalQuery)->count();
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$withdrawalAmount = (int) (clone $withdrawalQuery)->sum('amount');
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// 분개 완료/미완료 건수 (journal_entries가 연결된 입출금 수)
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$journalCompleteCount = DB::table('journal_entries')
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->where('tenant_id', $tenantId)
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->where('source_type', JournalEntry::SOURCE_BANK_TRANSACTION)
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->whereNull('deleted_at')
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->when($startDate, fn ($q) => $q->where('entry_date', '>=', $startDate))
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->when($endDate, fn ($q) => $q->where('entry_date', '<=', $endDate))
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->count();
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$totalCount = $depositCount + $withdrawalCount;
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$journalIncompleteCount = max(0, $totalCount - $journalCompleteCount);
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return [
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'total_count' => $totalCount,
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'deposit_count' => $depositCount,
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'deposit_amount' => $depositAmount,
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'withdrawal_count' => $withdrawalCount,
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'withdrawal_amount' => $withdrawalAmount,
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'journal_complete_count' => $journalCompleteCount,
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'journal_incomplete_count' => $journalIncompleteCount,
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];
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}
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/**
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* 전표 상세 조회 (분개 수정 모달용)
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*/
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public function show(int $id): array
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{
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$tenantId = $this->tenantId();
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$entry = JournalEntry::query()
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->where('tenant_id', $tenantId)
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->with('lines')
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->findOrFail($id);
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// source_type에 따라 원본 거래 정보 조회
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$sourceInfo = $this->getSourceInfo($entry);
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return [
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'id' => $entry->id,
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'date' => $entry->entry_date->format('Y-m-d'),
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'division' => $sourceInfo['division'],
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'amount' => $sourceInfo['amount'],
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'description' => $sourceInfo['description'] ?? $entry->description,
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'bank_name' => $sourceInfo['bank_name'] ?? '',
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'account_number' => $sourceInfo['account_number'] ?? '',
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'journal_memo' => $entry->description,
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'rows' => $entry->lines->map(function ($line) {
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return [
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'id' => $line->id,
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'side' => $line->dc_type,
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'account_subject_id' => $line->account_code,
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'account_subject_name' => $line->account_name,
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'vendor_id' => $line->trading_partner_id,
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'vendor_name' => $line->trading_partner_name ?? '',
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'debit_amount' => (int) $line->debit_amount,
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'credit_amount' => (int) $line->credit_amount,
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'memo' => $line->description ?? '',
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];
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})->toArray(),
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];
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}
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/**
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* 수기전표 등록
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*/
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public function store(array $data): JournalEntry
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{
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$tenantId = $this->tenantId();
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return DB::transaction(function () use ($data, $tenantId) {
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// 차대 균형 검증
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$this->validateDebitCreditBalance($data['rows']);
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// 전표번호 생성
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$entryNo = $this->generateEntryNo($tenantId, $data['journal_date']);
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// 합계 계산
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$totalDebit = 0;
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$totalCredit = 0;
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foreach ($data['rows'] as $row) {
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$totalDebit += (int) ($row['debit_amount'] ?? 0);
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$totalCredit += (int) ($row['credit_amount'] ?? 0);
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}
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// 전표 생성
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$entry = new JournalEntry;
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$entry->tenant_id = $tenantId;
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$entry->entry_no = $entryNo;
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$entry->entry_date = $data['journal_date'];
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$entry->entry_type = JournalEntry::TYPE_GENERAL;
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$entry->description = $data['description'] ?? null;
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$entry->total_debit = $totalDebit;
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$entry->total_credit = $totalCredit;
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$entry->status = JournalEntry::STATUS_CONFIRMED;
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$entry->source_type = JournalEntry::SOURCE_MANUAL;
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$entry->source_key = null;
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$entry->save();
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// 분개 행 생성
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$this->createLines($entry, $data['rows'], $tenantId);
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return $entry->load('lines');
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});
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}
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/**
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* 분개 수정 (lines 전체 교체)
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*/
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public function updateJournal(int $id, array $data): JournalEntry
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{
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$tenantId = $this->tenantId();
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return DB::transaction(function () use ($id, $data, $tenantId) {
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$entry = JournalEntry::query()
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->where('tenant_id', $tenantId)
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->findOrFail($id);
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// 메모 업데이트
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if (array_key_exists('journal_memo', $data)) {
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$entry->description = $data['journal_memo'];
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}
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// rows가 있으면 lines 교체
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if (isset($data['rows']) && ! empty($data['rows'])) {
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$this->validateDebitCreditBalance($data['rows']);
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// 기존 lines 삭제
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JournalEntryLine::query()
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->where('journal_entry_id', $entry->id)
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->delete();
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// 새 lines 생성
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$this->createLines($entry, $data['rows'], $tenantId);
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// 합계 재계산
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$totalDebit = 0;
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$totalCredit = 0;
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foreach ($data['rows'] as $row) {
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$totalDebit += (int) ($row['debit_amount'] ?? 0);
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$totalCredit += (int) ($row['credit_amount'] ?? 0);
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}
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$entry->total_debit = $totalDebit;
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$entry->total_credit = $totalCredit;
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}
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$entry->save();
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return $entry->load('lines');
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});
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}
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/**
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* 전표 삭제 (soft delete, lines는 FK CASCADE)
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*/
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public function destroyJournal(int $id): bool
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{
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$tenantId = $this->tenantId();
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return DB::transaction(function () use ($id, $tenantId) {
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$entry = JournalEntry::query()
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->where('tenant_id', $tenantId)
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->findOrFail($id);
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// lines 먼저 삭제 (soft delete가 아니므로 물리 삭제)
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JournalEntryLine::query()
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->where('journal_entry_id', $entry->id)
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->delete();
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$entry->delete(); // soft delete
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return true;
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});
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}
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/**
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* 전표번호 생성: JE-YYYYMMDD-NNN (동시성 안전)
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*/
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private function generateEntryNo(int $tenantId, string $date): string
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{
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$dateStr = str_replace('-', '', substr($date, 0, 10));
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$prefix = "JE-{$dateStr}-";
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// SELECT ... FOR UPDATE 락으로 동시성 안전 보장
|
||||
$lastEntry = DB::table('journal_entries')
|
||||
->where('tenant_id', $tenantId)
|
||||
->where('entry_no', 'like', "{$prefix}%")
|
||||
->lockForUpdate()
|
||||
->orderBy('entry_no', 'desc')
|
||||
->first(['entry_no']);
|
||||
|
||||
if ($lastEntry) {
|
||||
$lastSeq = (int) substr($lastEntry->entry_no, -3);
|
||||
$nextSeq = $lastSeq + 1;
|
||||
} else {
|
||||
$nextSeq = 1;
|
||||
}
|
||||
|
||||
return $prefix . str_pad($nextSeq, 3, '0', STR_PAD_LEFT);
|
||||
}
|
||||
|
||||
/**
|
||||
* 차대 균형 검증
|
||||
*/
|
||||
private function validateDebitCreditBalance(array $rows): void
|
||||
{
|
||||
$totalDebit = 0;
|
||||
$totalCredit = 0;
|
||||
|
||||
foreach ($rows as $row) {
|
||||
$totalDebit += (int) ($row['debit_amount'] ?? 0);
|
||||
$totalCredit += (int) ($row['credit_amount'] ?? 0);
|
||||
}
|
||||
|
||||
if ($totalDebit !== $totalCredit) {
|
||||
throw new BadRequestHttpException(__('error.journal_entry.debit_credit_mismatch'));
|
||||
}
|
||||
}
|
||||
|
||||
/**
|
||||
* 분개 행 생성
|
||||
*/
|
||||
private function createLines(JournalEntry $entry, array $rows, int $tenantId): void
|
||||
{
|
||||
foreach ($rows as $index => $row) {
|
||||
$accountCode = $row['account_subject_id'] ?? '';
|
||||
$accountName = $this->resolveAccountName($tenantId, $accountCode);
|
||||
$vendorName = $this->resolveVendorName($row['vendor_id'] ?? null);
|
||||
|
||||
$line = new JournalEntryLine;
|
||||
$line->tenant_id = $tenantId;
|
||||
$line->journal_entry_id = $entry->id;
|
||||
$line->line_no = $index + 1;
|
||||
$line->dc_type = $row['side'];
|
||||
$line->account_code = $accountCode;
|
||||
$line->account_name = $accountName;
|
||||
$line->trading_partner_id = ! empty($row['vendor_id']) ? (int) $row['vendor_id'] : null;
|
||||
$line->trading_partner_name = $vendorName;
|
||||
$line->debit_amount = (int) ($row['debit_amount'] ?? 0);
|
||||
$line->credit_amount = (int) ($row['credit_amount'] ?? 0);
|
||||
$line->description = $row['memo'] ?? null;
|
||||
$line->save();
|
||||
}
|
||||
}
|
||||
|
||||
/**
|
||||
* 계정과목 코드 → 이름 조회
|
||||
*/
|
||||
private function resolveAccountName(int $tenantId, string $code): string
|
||||
{
|
||||
if (empty($code)) {
|
||||
return '';
|
||||
}
|
||||
|
||||
$account = AccountCode::query()
|
||||
->where('tenant_id', $tenantId)
|
||||
->where('code', $code)
|
||||
->first(['name']);
|
||||
|
||||
return $account ? $account->name : $code;
|
||||
}
|
||||
|
||||
/**
|
||||
* 거래처 ID → 이름 조회
|
||||
*/
|
||||
private function resolveVendorName(?int $vendorId): string
|
||||
{
|
||||
if (! $vendorId) {
|
||||
return '';
|
||||
}
|
||||
|
||||
$vendor = DB::table('clients')
|
||||
->where('id', $vendorId)
|
||||
->first(['name']);
|
||||
|
||||
return $vendor ? $vendor->name : '';
|
||||
}
|
||||
|
||||
/**
|
||||
* 원본 거래 정보 조회 (입금/출금)
|
||||
*/
|
||||
private function getSourceInfo(JournalEntry $entry): array
|
||||
{
|
||||
if ($entry->source_type === JournalEntry::SOURCE_MANUAL) {
|
||||
return [
|
||||
'division' => 'transfer',
|
||||
'amount' => $entry->total_debit,
|
||||
'description' => $entry->description,
|
||||
'bank_name' => '',
|
||||
'account_number' => '',
|
||||
];
|
||||
}
|
||||
|
||||
// bank_transaction → deposit_123 / withdrawal_456
|
||||
if ($entry->source_key && str_starts_with($entry->source_key, 'deposit_')) {
|
||||
$sourceId = (int) str_replace('deposit_', '', $entry->source_key);
|
||||
$deposit = DB::table('deposits')
|
||||
->leftJoin('bank_accounts', 'deposits.bank_account_id', '=', 'bank_accounts.id')
|
||||
->where('deposits.id', $sourceId)
|
||||
->first([
|
||||
'deposits.amount',
|
||||
'deposits.description',
|
||||
'bank_accounts.bank_name',
|
||||
'bank_accounts.account_number',
|
||||
]);
|
||||
|
||||
if ($deposit) {
|
||||
return [
|
||||
'division' => 'deposit',
|
||||
'amount' => (int) $deposit->amount,
|
||||
'description' => $deposit->description,
|
||||
'bank_name' => $deposit->bank_name ?? '',
|
||||
'account_number' => $deposit->account_number ?? '',
|
||||
];
|
||||
}
|
||||
}
|
||||
|
||||
if ($entry->source_key && str_starts_with($entry->source_key, 'withdrawal_')) {
|
||||
$sourceId = (int) str_replace('withdrawal_', '', $entry->source_key);
|
||||
$withdrawal = DB::table('withdrawals')
|
||||
->leftJoin('bank_accounts', 'withdrawals.bank_account_id', '=', 'bank_accounts.id')
|
||||
->where('withdrawals.id', $sourceId)
|
||||
->first([
|
||||
'withdrawals.amount',
|
||||
'withdrawals.description',
|
||||
'bank_accounts.bank_name',
|
||||
'bank_accounts.account_number',
|
||||
]);
|
||||
|
||||
if ($withdrawal) {
|
||||
return [
|
||||
'division' => 'withdrawal',
|
||||
'amount' => (int) $withdrawal->amount,
|
||||
'description' => $withdrawal->description,
|
||||
'bank_name' => $withdrawal->bank_name ?? '',
|
||||
'account_number' => $withdrawal->account_number ?? '',
|
||||
];
|
||||
}
|
||||
}
|
||||
|
||||
return [
|
||||
'division' => 'transfer',
|
||||
'amount' => $entry->total_debit,
|
||||
'description' => $entry->description,
|
||||
'bank_name' => '',
|
||||
'account_number' => '',
|
||||
];
|
||||
}
|
||||
}
|
||||
Reference in New Issue
Block a user