Initial commit - Physiotherapy Clinic Management System

app/Services/LedgerService.php

@@ -0,0 +1,130 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\LedgerEntry;
+use App\Models\ChartOfAccount;
+use App\Models\Payment;
+use App\Models\Wage;
+use Carbon\Carbon;
+
+class LedgerService
+{
+    /**
+     * Create a ledger entry from a payment (income)
+     */
+    public function recordPayment(Payment $payment): LedgerEntry
+    {
+        $incomeAccount = ChartOfAccount::where('type', 'income')
+            ->where('category', 'revenue')
+            ->first();
+
+        return LedgerEntry::create([
+            'entry_date' => $payment->payment_date,
+            'chart_of_account_id' => $incomeAccount?->id,
+            'currency_id' => $payment->invoice->currency_id,
+            'amount' => $payment->amount,
+            'description' => "Payment received - {$payment->payment_number}",
+            'source_type' => 'payment',
+            'source_id' => $payment->id,
+            'created_by' => $payment->received_by,
+        ]);
+    }
+
+    /**
+     * Create a ledger entry for a wage (expense)
+     */
+    public function recordWage(Wage $wage): LedgerEntry
+    {
+        $expenseAccount = ChartOfAccount::where('type', 'expense')
+            ->where('category', 'operating_expense')
+            ->first();
+
+        return LedgerEntry::create([
+            'entry_date' => $wage->period_end,
+            'chart_of_account_id' => $expenseAccount?->id,
+            'currency_id' => $wage->currency_id,
+            'amount' => -$wage->total_amount, // negative for expense
+            'description' => "Wage payment - {$wage->user->name} ({$wage->period_start} to {$wage->period_end})",
+            'source_type' => 'wage',
+            'source_id' => $wage->id,
+            'created_by' => $wage->created_by,
+        ]);
+    }
+
+    /**
+     * Get income summary for a period
+     */
+    public function getIncomeSummary(string $startDate, string $endDate): array
+    {
+        $entries = LedgerEntry::income()
+            ->whereBetween('entry_date', [$startDate, $endDate])
+            ->with('chartOfAccount')
+            ->get();
+
+        $byAccount = $entries->groupBy('chart_of_account_id')
+            ->map(fn($group) => [
+                'account_name' => $group->first()->chartOfAccount->name,
+                'total' => $group->sum('amount'),
+            ])
+            ->values();
+
+        return [
+            'total_income' => $entries->sum('amount'),
+            'by_account' => $byAccount,
+        ];
+    }
+
+    /**
+     * Get expense summary for a period
+     */
+    public function getExpenseSummary(string $startDate, string $endDate): array
+    {
+        $entries = LedgerEntry::expense()
+            ->whereBetween('entry_date', [$startDate, $endDate])
+            ->with('chartOfAccount')
+            ->get();
+
+        $byAccount = $entries->groupBy('chart_of_account_id')
+            ->map(fn($group) => [
+                'account_name' => $group->first()->chartOfAccount->name,
+                'total' => abs($group->sum('amount')),
+            ])
+            ->values();
+
+        return [
+            'total_expenses' => abs($entries->sum('amount')),
+            'by_account' => $byAccount,
+        ];
+    }
+
+    /**
+     * Get net profit for a period
+     */
+    public function getNetProfit(string $startDate, string $endDate): float
+    {
+        $income = $this->getIncomeSummary($startDate, $endDate)['total_income'];
+        $expenses = $this->getExpenseSummary($startDate, $endDate)['total_expenses'];
+        
+        return $income - $expenses;
+    }
+
+    /**
+     * Get full P&L report
+     */
+    public function getProfitLossReport(string $startDate, string $endDate): array
+    {
+        $income = $this->getIncomeSummary($startDate, $endDate);
+        $expenses = $this->getExpenseSummary($startDate, $endDate);
+        
+        return [
+            'period' => [
+                'start' => $startDate,
+                'end' => $endDate,
+            ],
+            'income' => $income,
+            'expenses' => $expenses,
+            'net_profit' => $income['total_income'] - $expenses['total_expenses'],
+        ];
+    }
+}