215 lines
8.0 KiB
PHP
215 lines
8.0 KiB
PHP
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<?php
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namespace App\Http\Controllers\Finance;
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use App\Http\Controllers\Controller;
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use App\Models\Barobill\AccountCode;
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use Illuminate\Http\JsonResponse;
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use Illuminate\Http\Request;
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use Illuminate\Support\Facades\DB;
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class AccountLedgerController extends Controller
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{
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/**
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* 계정별원장 페이지
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*/
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public function index(Request $request)
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{
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if ($request->header('HX-Request')) {
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return response('', 200)->header('HX-Redirect', route('finance.account-ledger'));
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}
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return view('finance.account-ledger');
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}
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/**
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* 계정별원장 데이터 조회
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*/
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public function list(Request $request): JsonResponse
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{
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$tenantId = session('selected_tenant_id', 1);
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$startDate = $request->input('start_date', now()->startOfMonth()->format('Y-m-d'));
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$endDate = $request->input('end_date', now()->endOfMonth()->format('Y-m-d'));
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$accountCode = $request->input('account_code');
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if (! $accountCode) {
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return response()->json([
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'account' => null,
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'period' => compact('startDate', 'endDate'),
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'monthly_data' => [],
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'grand_total' => ['debit' => 0, 'credit' => 0, 'balance' => 0],
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]);
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}
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// 계정과목 정보
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$account = AccountCode::where('tenant_id', $tenantId)
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->where('code', $accountCode)
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->first();
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if (! $account) {
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return response()->json(['error' => '계정과목을 찾을 수 없습니다.'], 404);
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}
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// 일반전표 분개 라인
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$journalLines = DB::table('journal_entry_lines as jel')
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->join('journal_entries as je', 'je.id', '=', 'jel.journal_entry_id')
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->leftJoin('trading_partners as tp', function ($join) use ($tenantId) {
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$join->on('tp.id', '=', 'jel.trading_partner_id')
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->where('tp.tenant_id', '=', $tenantId);
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})
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->where('jel.tenant_id', $tenantId)
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->where('jel.account_code', $accountCode)
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->whereBetween('je.entry_date', [$startDate, $endDate])
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->whereNull('je.deleted_at')
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->select([
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'je.entry_date as date',
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'jel.description',
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'jel.trading_partner_id',
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'jel.trading_partner_name',
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'tp.biz_no',
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'jel.debit_amount',
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'jel.credit_amount',
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DB::raw("'journal' as source_type"),
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'jel.journal_entry_id as source_id',
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]);
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// 홈택스 세금계산서 분개
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$hometaxLines = DB::table('hometax_invoice_journals as hij')
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->join('hometax_invoices as hi', 'hi.id', '=', 'hij.hometax_invoice_id')
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->where('hij.tenant_id', $tenantId)
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->where('hij.account_code', $accountCode)
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->whereBetween('hij.write_date', [$startDate, $endDate])
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->whereNull('hi.deleted_at')
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->select([
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'hij.write_date as date',
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'hij.description',
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DB::raw('NULL as trading_partner_id'),
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'hij.trading_partner_name',
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DB::raw("CASE WHEN hi.invoice_type = 'sales' THEN hi.invoicee_corp_num ELSE hi.invoicer_corp_num END as biz_no"),
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'hij.debit_amount',
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'hij.credit_amount',
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DB::raw("'hometax' as source_type"),
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'hij.hometax_invoice_id as source_id',
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]);
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// UNION ALL → 날짜순 정렬
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$allLines = $journalLines->unionAll($hometaxLines)
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->orderBy('date')
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->get();
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// 이월잔액 계산 (조회 시작일 이전)
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$carryForward = $this->calculateCarryForward($tenantId, $accountCode, $startDate, $account->category);
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// 월별 그룹핑 + 잔액 계산
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$isDebitNormal = in_array($account->category, ['asset', 'expense']);
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$runningBalance = $carryForward['balance'];
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$monthlyData = [];
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$grandDebit = 0;
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$grandCredit = 0;
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foreach ($allLines as $line) {
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$month = substr($line->date, 0, 7); // YYYY-MM
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if (! isset($monthlyData[$month])) {
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$monthlyData[$month] = [
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'month' => $month,
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'items' => [],
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'subtotal' => ['debit' => 0, 'credit' => 0],
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];
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}
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$debit = (int) $line->debit_amount;
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$credit = (int) $line->credit_amount;
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if ($isDebitNormal) {
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$runningBalance += ($debit - $credit);
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} else {
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$runningBalance += ($credit - $debit);
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}
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$monthlyData[$month]['items'][] = [
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'date' => $line->date,
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'description' => $line->description,
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'trading_partner_name' => $line->trading_partner_name,
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'biz_no' => $line->biz_no,
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'debit_amount' => $debit,
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'credit_amount' => $credit,
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'balance' => $runningBalance,
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'source_type' => $line->source_type,
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'source_id' => $line->source_id,
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];
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$monthlyData[$month]['subtotal']['debit'] += $debit;
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$monthlyData[$month]['subtotal']['credit'] += $credit;
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$grandDebit += $debit;
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$grandCredit += $credit;
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}
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// 누계 계산
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$cumulativeDebit = 0;
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$cumulativeCredit = 0;
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foreach ($monthlyData as &$md) {
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$cumulativeDebit += $md['subtotal']['debit'];
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$cumulativeCredit += $md['subtotal']['credit'];
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$md['cumulative'] = [
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'debit' => $cumulativeDebit,
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'credit' => $cumulativeCredit,
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];
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}
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unset($md);
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return response()->json([
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'account' => [
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'code' => $account->code,
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'name' => $account->name,
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'category' => $account->category,
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],
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'period' => [
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'start_date' => $startDate,
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'end_date' => $endDate,
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],
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'carry_forward' => $carryForward,
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'monthly_data' => array_values($monthlyData),
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'grand_total' => [
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'debit' => $grandDebit,
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'credit' => $grandCredit,
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'balance' => $runningBalance,
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],
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]);
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}
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/**
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* 이월잔액 계산 (조회 시작일 이전 합계)
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*/
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private function calculateCarryForward(int $tenantId, string $accountCode, string $startDate, string $category): array
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{
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// 일반전표
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$journalSums = DB::table('journal_entry_lines as jel')
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->join('journal_entries as je', 'je.id', '=', 'jel.journal_entry_id')
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->where('jel.tenant_id', $tenantId)
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->where('jel.account_code', $accountCode)
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->where('je.entry_date', '<', $startDate)
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->whereNull('je.deleted_at')
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->selectRaw('COALESCE(SUM(jel.debit_amount), 0) as total_debit, COALESCE(SUM(jel.credit_amount), 0) as total_credit')
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->first();
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// 홈택스
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$hometaxSums = DB::table('hometax_invoice_journals as hij')
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->join('hometax_invoices as hi', 'hi.id', '=', 'hij.hometax_invoice_id')
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->where('hij.tenant_id', $tenantId)
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->where('hij.account_code', $accountCode)
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->where('hij.write_date', '<', $startDate)
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->whereNull('hi.deleted_at')
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->selectRaw('COALESCE(SUM(hij.debit_amount), 0) as total_debit, COALESCE(SUM(hij.credit_amount), 0) as total_credit')
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->first();
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$debit = (int) $journalSums->total_debit + (int) $hometaxSums->total_debit;
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$credit = (int) $journalSums->total_credit + (int) $hometaxSums->total_credit;
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$isDebitNormal = in_array($category, ['asset', 'expense']);
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$balance = $isDebitNormal ? ($debit - $credit) : ($credit - $debit);
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return compact('debit', 'credit', 'balance');
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}
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}
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