diff --git a/README.md b/README.md new file mode 100644 index 0000000..3f36e58 --- /dev/null +++ b/README.md @@ -0,0 +1,89 @@ +# School Accounting ERP + +This project is a comprehensive, enterprise-grade accounting and ERP system designed specifically for educational institutions, with a focus on the Ghanaian market. It provides a robust backend for managing all financial aspects of a school, from student billing to detailed financial reporting and auditing. + +The system is built with a clear separation of concerns, ensuring that the core accounting engine remains reliable and independent, while allowing for intelligence and visualization layers to be built on top. + +## Core Principles + +* **Accounting First:** The system is built around a solid, double-entry accounting engine, ensuring all financial data is accurate and balanced. +* **Read-Only Insights:** The intelligence and dashboard layers are strictly read-only, ensuring they can never corrupt the core accounting data. +* **Auditability:** A comprehensive audit trail logs every significant financial action, providing a complete and immutable history. +* **Modularity:** The system is designed in phases, allowing for incremental development and deployment. + +## Features (Phases 1-5) + +The backend is functionally complete and provides the following features: + +* **Chart of Accounts:** A flexible and customizable chart of accounts to categorize all financial transactions. +* **Student Management:** Manage student records and enrollment. +* **Fee Structures:** Define complex fee structures and assign them to students. +* **Invoicing:** Automatically generate and issue invoices to students. +* **Payments:** Record and track student payments. +* **Expense Management:** Manage vendors and track bills and bill payments. +* **Journal Entries:** Manually create journal entries for adjustments and other accounting tasks. +* **Financial Reporting:** + * **Trial Balance:** Ensure the books are always balanced. + * **Income Statement:** Track revenue, expenses, and profitability. + * **Balance Sheet:** Get a snapshot of the school's financial position. + * **Accounts Receivable (A/R) Aging:** Monitor outstanding invoices. + * **Accounts Payable (A/P) Aging:** Track outstanding bills. +* **Financial Controls:** + * **Accounting Periods:** Close accounting periods to prevent unauthorized changes to historical data. +* **Audit Trail:** + * **Comprehensive Logging:** Every key financial transaction is logged for full traceability. + +## Technology Stack + +* **Backend:** PHP 8.x (Vanilla) +* **Database:** MariaDB / MySQL +* **Web Server:** Apache +* **Frontend:** React (rendered client-side) + +## Project Structure + +``` +├── api/ # API endpoints +│ ├── reports/ # Financial report endpoints +│ └── ... +├── db/ # Database scripts +│ ├── migrations/ # Database migration files +│ └── config.php # Database connection configuration +├── includes/ # Helper functions and utilities +├── mail/ # Email sending service +├── ai/ # AI/ML integration hooks +├── dashboard/ # Frontend React application +│ ├── src/ +│ └── ... +├── .htaccess # Apache configuration +├── index.php # Main application entry point (serves the dashboard) +└── README.md # This file +``` + +## Setup and Installation + +1. **Environment:** Set up a standard LAMP (Linux, Apache, MySQL, PHP) stack. +2. **Database:** + * Create a new MySQL/MariaDB database. + * Update the credentials in `db/config.php`. +3. **Migrations:** Run the database migrations located in the `db/migrations/` directory in sequential order to set up the database schema. +4. **Web Server:** Configure Apache to use the project's root directory as the `DocumentRoot`. +5. **Access:** Open the project URL in your browser. The `index.php` file will automatically load the React-based dashboard. + +## API Endpoints + +The core backend functionality is exposed via a series of PHP-based API endpoints in the `api/` directory. The frontend dashboard interacts with these endpoints to display data. Key endpoints include: + +* `/api/students_post.php` +* `/api/invoices_post.php` +* `/api/payments_post.php` +* `/api/vendors_post.php` +* `/api/bills_post.php` +* `/api/reports/trial_balance.php` +* `/api/reports/income_statement.php` +* `/api/reports/balance_sheet.php` +* `/api/reports/ar_aging.php` +* `/api/reports/ap_aging.php` + +--- +*This README provides a high-level overview. For detailed API specifications and implementation details, please refer to the source code.* diff --git a/api/accounting_periods_close.php b/api/accounting_periods_close.php new file mode 100644 index 0000000..116b838 --- /dev/null +++ b/api/accounting_periods_close.php @@ -0,0 +1,29 @@ + false, 'error' => 'Missing period_id.']); + exit; +} + +$pdo = db(); + +try { + $stmt = $pdo->prepare("UPDATE accounting_periods SET status = 'closed' WHERE id = ?"); + $stmt->execute([$data['period_id']]); + + if ($stmt->rowCount() > 0) { + echo json_encode(['success' => true, 'message' => 'Accounting period closed successfully.']); + } else { + http_response_code(404); + echo json_encode(['success' => false, 'error' => 'Accounting period not found.']); + } + +} catch (PDOException $e) { + http_response_code(500); + echo json_encode(['success' => false, 'error' => 'Database error: ' . $e->getMessage()]); +} diff --git a/api/accounting_periods_post.php b/api/accounting_periods_post.php new file mode 100644 index 0000000..946bb53 --- /dev/null +++ b/api/accounting_periods_post.php @@ -0,0 +1,24 @@ + false, 'error' => 'Missing required fields.']); + exit; +} + +$pdo = db(); + +try { + $stmt = $pdo->prepare("INSERT INTO accounting_periods (period_name, start_date, end_date) VALUES (?, ?, ?)"); + $stmt->execute([$data['period_name'], $data['start_date'], $data['end_date']]); + + echo json_encode(['success' => true, 'message' => 'Accounting period created successfully.']); + +} catch (PDOException $e) { + http_response_code(500); + echo json_encode(['success' => false, 'error' => 'Database error: ' . $e->getMessage()]); +} diff --git a/api/bill_payments_post.php b/api/bill_payments_post.php new file mode 100644 index 0000000..1e39893 --- /dev/null +++ b/api/bill_payments_post.php @@ -0,0 +1,98 @@ + 'Method not allowed']); + exit(); +} + +$data = json_decode(file_get_contents('php://input'), true); + +if (empty($data['vendor_id']) || empty($data['payment_date']) || empty($data['payment_account_code']) || empty($data['amount']) || empty($data['bill_ids'])) { + http_response_code(400); + echo json_encode(['error' => 'Missing required fields: vendor_id, payment_date, payment_account_code, amount, and bill_ids array.']); + exit(); +} + +$pdo = db(); + +try { + $pdo->beginTransaction(); + + $total_payment_amount = (float)$data['amount']; + $ap_account_code = '2100-AP'; // Accounts Payable + + // 1. Create Journal Entry to settle AP + $journal_lines = [ + // Debit Accounts Payable + [ + 'account_code' => $ap_account_code, + 'type' => 'DEBIT', + 'amount' => $total_payment_amount + ], + // Credit the cash/bank account used for payment + [ + 'account_code' => $data['payment_account_code'], + 'type' => 'CREDIT', + 'amount' => $total_payment_amount + ] + ]; + + $journal_payload = [ + 'entry_date' => $data['payment_date'], + 'description' => 'Payment for vendor ' . $data['vendor_id'], + 'lines' => $journal_lines + ]; + + $journal_result = post_journal_entry($pdo, $journal_payload); + if (empty($journal_result['journal_entry_id'])) { + throw new Exception('Failed to post journal entry: ' . ($journal_result['error'] ?? 'Unknown error')); + } + $journal_entry_id = $journal_result['journal_entry_id']; + + // 2. Create the Payment Record + $payment_id = uuid_v4(); + $stmt = $pdo->prepare( + "INSERT INTO payments (id, journal_entry_id, vendor_id, payment_date, amount, payment_method, reference_type) VALUES (?, ?, ?, ?, ?, ?, 'BILL')" + ); + $stmt->execute([ + $payment_id, + $journal_entry_id, + $data['vendor_id'], + $data['payment_date'], + $total_payment_amount, + $data['payment_method'] ?? 'Bank Transfer' + ]); + + // 3. Link payment to bills in payment_lines (and update bill statuses) + $stmt_line = $pdo->prepare("INSERT INTO payment_lines (id, payment_id, invoice_id) VALUES (?, ?, ?)"); // Reusing invoice_id for bill_id + $stmt_update_bill = $pdo->prepare("UPDATE bills SET status = 'PAID' WHERE bill_id = ?"); + + foreach($data['bill_ids'] as $bill_id) { + $stmt_line->execute([uuid_v4(), $payment_id, $bill_id]); + $stmt_update_bill->execute([$bill_id]); + } + + // Log audit trail + log_audit_trail($pdo, 'pay_bill', ['payment_id' => $payment_id, 'vendor_id' => $data['vendor_id'], 'amount' => $total_payment_amount]); + + $pdo->commit(); + + http_response_code(201); + echo json_encode([ + 'status' => 'success', + 'payment_id' => $payment_id, + 'journal_entry_id' => $journal_entry_id + ]); + +} catch (Exception $e) { + $pdo->rollBack(); + http_response_code(500); + echo json_encode(['error' => 'Payment failed: ' . $e->getMessage()]); +} diff --git a/api/bills_post.php b/api/bills_post.php new file mode 100644 index 0000000..a563086 --- /dev/null +++ b/api/bills_post.php @@ -0,0 +1,102 @@ + 'Method not allowed']); + exit(); +} + +$data = json_decode(file_get_contents('php://input'), true); + +// Basic validation +if (empty($data['vendor_id']) || empty($data['bill_date']) || empty($data['due_date']) || empty($data['lines']) || !is_array($data['lines'])) { + http_response_code(400); + echo json_encode(['error' => 'Missing required fields: vendor_id, bill_date, due_date, and lines array.']); + exit(); +} + +$pdo = db(); + +try { + $pdo->beginTransaction(); + + // 1. Calculate total amount and prepare journal entry lines + $total_amount = 0; + $journal_lines = []; + $ap_account_code = '2100-AP'; // Accounts Payable + + foreach ($data['lines'] as $line) { + if (empty($line['expense_account_code']) || empty($line['amount'])) { + throw new Exception('Each bill line must have expense_account_code and amount.'); + } + $amount = (float)$line['amount']; + $total_amount += $amount; + + // Debit the expense account for this line + $journal_lines[] = [ + 'account_code' => $line['expense_account_code'], + 'type' => 'DEBIT', + 'amount' => $amount + ]; + } + + // Credit Accounts Payable for the total amount + $journal_lines[] = [ + 'account_code' => $ap_account_code, + 'type' => 'CREDIT', + 'amount' => $total_amount + ]; + + // 2. Create the Journal Entry + $journal_entry_payload = [ + 'entry_date' => $data['bill_date'], + 'description' => 'Vendor bill from ' . ($data['vendor_name'] ?? $data['vendor_id']), + 'lines' => $journal_lines + ]; + + // Use a function to post the journal entry + $journal_entry_result = post_journal_entry($pdo, $journal_entry_payload); + if (empty($journal_entry_result['journal_entry_id'])) { + throw new Exception("Failed to post journal entry: " . ($journal_entry_result['error'] ?? 'Unknown error')); + } + $journal_entry_id = $journal_entry_result['journal_entry_id']; + + // 3. Create the Bill + $bill_id = uuid_v4(); + $stmt = $pdo->prepare( + "INSERT INTO bills (bill_id, vendor_id, journal_entry_id, bill_date, due_date, total_amount, status) VALUES (?, ?, ?, ?, ?, ?, 'SUBMITTED')" + ); + $stmt->execute([$bill_id, $data['vendor_id'], $journal_entry_id, $data['bill_date'], $data['due_date'], $total_amount]); + + // 4. Create Bill Lines + $stmt_lines = $pdo->prepare( + "INSERT INTO bill_lines (bill_line_id, bill_id, expense_account_code, description, amount) VALUES (?, ?, ?, ?, ?)" + ); + foreach ($data['lines'] as $line) { + $stmt_lines->execute([uuid_v4(), $bill_id, $line['expense_account_code'], $line['description'] ?? null, $line['amount']]); + } + + // Log audit trail + log_audit_trail($pdo, 'create_bill', ['bill_id' => $bill_id, 'vendor_id' => $data['vendor_id'], 'total_amount' => $total_amount]); + + $pdo->commit(); + + // 5. Fetch and return the created bill + $stmt = $pdo->prepare("SELECT * FROM bills WHERE bill_id = ?"); + $stmt->execute([$bill_id]); + $new_bill = $stmt->fetch(PDO::FETCH_ASSOC); + + http_response_code(201); + echo json_encode($new_bill); + +} catch (Exception $e) { + $pdo->rollBack(); + http_response_code(500); + echo json_encode(['error' => 'Operation failed: ' . $e->getMessage()]); +} diff --git a/api/fee_structures_post.php b/api/fee_structures_post.php new file mode 100644 index 0000000..8cf428a --- /dev/null +++ b/api/fee_structures_post.php @@ -0,0 +1,96 @@ + 'error', + 'message' => 'Invalid request.' +]; + +if ($_SERVER['REQUEST_METHOD'] === 'POST') { + $input = json_decode(file_get_contents('php://input'), true); + + if (json_last_error() !== JSON_ERROR_NONE) { + $response['message'] = 'Invalid JSON payload.'; + http_response_code(400); + echo json_encode($response); + exit; + } + + // Basic validation + if (empty($input['name']) || empty($input['academic_year']) || empty($input['lines']) || !is_array($input['lines'])) { + $response['message'] = 'Missing required fields: name, academic_year, and lines array.'; + http_response_code(400); + echo json_encode($response); + exit; + } + + $pdo = db(); + $pdo->beginTransaction(); + + try { + $fee_structure_id = uuid_v4(); + $status = $input['status'] ?? 'Draft'; + + $stmt = $pdo->prepare( + "INSERT INTO fee_structures (id, name, academic_year, status) VALUES (?, ?, ?, ?)" + ); + $stmt->execute([$fee_structure_id, $input['name'], $input['academic_year'], $status]); + + $lines = []; + foreach ($input['lines'] as $line) { + if (empty($line['description']) || !isset($line['amount']) || empty($line['revenue_account_code'])) { + throw new Exception('Each line must have a description, amount, and revenue_account_code.'); + } + + // Get revenue_account_id from code + $stmt_acc = $pdo->prepare("SELECT id FROM accounts WHERE account_code = ? AND account_type = 'Revenue'"); + $stmt_acc->execute([$line['revenue_account_code']]); + $revenue_account = $stmt_acc->fetch(PDO::FETCH_ASSOC); + + if (!$revenue_account) { + throw new Exception("Invalid or non-revenue account code provided: {" . $line['revenue_account_code'] . "}"); + } + $revenue_account_id = $revenue_account['id']; + + $line_id = uuid_v4(); + $stmt_line = $pdo->prepare( + "INSERT INTO fee_structure_lines (id, fee_structure_id, description, amount, revenue_account_id) VALUES (?, ?, ?, ?, ?)" + ); + $stmt_line->execute([$line_id, $fee_structure_id, $line['description'], $line['amount'], $revenue_account_id]); + + $lines[] = [ + 'id' => $line_id, + 'description' => $line['description'], + 'amount' => $line['amount'], + 'revenue_account_code' => $line['revenue_account_code'] + ]; + } + + $pdo->commit(); + + $response['status'] = 'success'; + $response['message'] = 'Fee structure created successfully.'; + $response['data'] = [ + 'id' => $fee_structure_id, + 'name' => $input['name'], + 'academic_year' => $input['academic_year'], + 'status' => $status, + 'lines' => $lines + ]; + http_response_code(201); + + } catch (Exception $e) { + if ($pdo->inTransaction()) { + $pdo->rollBack(); + } + $response['message'] = 'Error creating fee structure: ' . $e->getMessage(); + http_response_code(500); + } +} + +echo json_encode($response); diff --git a/api/invoices_post.php b/api/invoices_post.php new file mode 100644 index 0000000..5d03b1b --- /dev/null +++ b/api/invoices_post.php @@ -0,0 +1,115 @@ + 'error', + 'message' => 'Invalid request.' +]; + +if ($_SERVER['REQUEST_METHOD'] === 'POST') { + $input = json_decode(file_get_contents('php://input'), true); + + if (json_last_error() !== JSON_ERROR_NONE || empty($input['student_id']) || empty($input['fee_structure_id'])) { + $response['message'] = 'Invalid JSON payload or missing student_id/fee_structure_id.'; + http_response_code(400); + echo json_encode($response); + exit; + } + + $pdo = db(); + + try { + $pdo->beginTransaction(); + + // 1. Fetch Fee Structure details + $stmt_fsl = $pdo->prepare("SELECT fsl.amount, a.account_code FROM fee_structure_lines fsl JOIN accounts a ON fsl.revenue_account_id = a.id WHERE fsl.fee_structure_id = ?"); + $stmt_fsl->execute([$input['fee_structure_id']]); + $fee_structure_lines = $stmt_fsl->fetchAll(PDO::FETCH_ASSOC); + if (empty($fee_structure_lines)) throw new Exception('Fee structure has no lines or revenue accounts not found.'); + + // 2. Create Invoice + $total_amount = array_sum(array_column($fee_structure_lines, 'amount')); + $invoice_id = uuid_v4(); + $invoice_number = 'INV-' . time(); + $invoice_date = $input['invoice_date'] ?? date('Y-m-d'); + $due_date = $input['due_date'] ?? date('Y-m-d', strtotime('+30 days')); + + $stmt_inv = $pdo->prepare( + "INSERT INTO invoices (id, student_id, invoice_number, invoice_date, due_date, total_amount, status) VALUES (?, ?, ?, ?, ?, ?, 'Posted')" + ); + $stmt_inv->execute([$invoice_id, $input['student_id'], $invoice_number, $invoice_date, $due_date, $total_amount]); + + // Don't need to insert invoice lines manually if they are based on fee structure, can be joined. + // For simplicity, let's assume the previous logic of creating them was desired. + // Re-creating invoice lines for atomicity. + foreach ($fee_structure_lines as $line) { + $stmt_inv_line = $pdo->prepare( + "INSERT INTO invoice_lines (id, invoice_id, description, amount, revenue_account_id) VALUES (?, ?, ?, ?, (SELECT id from accounts where account_code = ?))" + ); + $stmt_inv_line->execute([uuid_v4(), $invoice_id, 'Fee', $line['amount'], $line['account_code']]); + } + + + // 3. Prepare and Create Journal Entry + $journal_lines = []; + // Debit AR + $journal_lines[] = [ + 'account_code' => '1200-AR-STUDENTS', + 'type' => 'DEBIT', + 'amount' => $total_amount + ]; + // Credit Revenue accounts + foreach ($fee_structure_lines as $line) { + $journal_lines[] = [ + 'account_code' => $line['account_code'], + 'type' => 'CREDIT', + 'amount' => $line['amount'] + ]; + } + + $journal_payload = [ + 'entry_date' => $invoice_date, + 'description' => "Invoice {$invoice_number} for student {$input['student_id']}", + 'lines' => $journal_lines + ]; + + $journal_result = post_journal_entry($pdo, $journal_payload); + if (empty($journal_result['journal_entry_id'])) { + throw new Exception("Failed to post journal entry: " . ($journal_result['error'] ?? 'Unknown error')); + } + $journal_entry_id = $journal_result['journal_entry_id']; + + // Link Invoice to Journal Entry + $stmt_inv_update = $pdo->prepare("UPDATE invoices SET journal_entry_id = ? WHERE id = ?"); + $stmt_inv_update->execute([$journal_entry_id, $invoice_id]); + + // Log audit trail + log_audit_trail($pdo, 'create_invoice', ['invoice_id' => $invoice_id, 'student_id' => $input['student_id'], 'total_amount' => $total_amount]); + + $pdo->commit(); + + $response = [ + 'status' => 'success', + 'message' => 'Invoice created and journal entry posted successfully.', + 'data' => [ + 'invoice_id' => $invoice_id, + 'invoice_number' => $invoice_number, + 'journal_entry_id' => $journal_entry_id + ] + ]; + http_response_code(201); + + } catch (Exception $e) { + if ($pdo->inTransaction()) $pdo->rollBack(); + $response['message'] = 'Error creating invoice: ' . $e->getMessage(); + http_response_code(500); + } +} + +echo json_encode($response); diff --git a/api/payments_post.php b/api/payments_post.php new file mode 100644 index 0000000..1dbc402 --- /dev/null +++ b/api/payments_post.php @@ -0,0 +1,123 @@ + 'error', + 'message' => 'Invalid request.' +]; + +if ($_SERVER['REQUEST_METHOD'] === 'POST') { + $input = json_decode(file_get_contents('php://input'), true); + + if (json_last_error() !== JSON_ERROR_NONE || empty($input['student_id']) || empty($input['amount_received']) || empty($input['payment_method']) || empty($input['cash_account_code']) || empty($input['lines'])) { + $response['message'] = 'Invalid JSON payload or missing required fields.'; + http_response_code(400); + echo json_encode($response); + exit; + } + + $pdo = db(); + + try { + $pdo->beginTransaction(); + + // 1. Fetch Student and Accounts + $stmt_student = $pdo->prepare("SELECT subledger_id FROM students WHERE id = ?"); + $stmt_student->execute([$input['student_id']]); + $student_subledger_id = $stmt_student->fetchColumn(); + if (!$student_subledger_id) throw new Exception('Student not found.'); + + $stmt_ar = $pdo->prepare("SELECT id FROM accounts WHERE account_code = '1200-AR-STUDENTS'"); + $stmt_ar->execute(); + $ar_account_id = $stmt_ar->fetchColumn(); + if (!$ar_account_id) throw new Exception('AR account not found.'); + + $stmt_cash = $pdo->prepare("SELECT id FROM accounts WHERE account_code = ? AND account_type = 'Asset'"); + $stmt_cash->execute([$input['cash_account_code']]); + $cash_account_id = $stmt_cash->fetchColumn(); + if (!$cash_account_id) throw new Exception('Invalid cash/asset account code.'); + + // 2. Create Payment + $payment_id = uuid_v4(); + $payment_date = $input['payment_date'] ?? date('Y-m-d'); + $stmt_payment = $pdo->prepare( + "INSERT INTO payments (id, student_id, payment_date, amount_received, payment_method, reference_number) VALUES (?, ?, ?, ?, ?, ?)" + ); + $stmt_payment->execute([$payment_id, $input['student_id'], $payment_date, $input['amount_received'], $input['payment_method'], $input['reference_number'] ?? null]); + + // 3. Create Payment Lines and Update Invoices + $total_applied = 0; + foreach ($input['lines'] as $line) { + $total_applied += $line['amount_applied']; + $stmt_pl = $pdo->prepare("INSERT INTO payment_lines (id, payment_id, invoice_id, amount_applied) VALUES (?, ?, ?, ?)"); + $stmt_pl->execute([uuid_v4(), $payment_id, $line['invoice_id'], $line['amount_applied']]); + + // Check if invoice is fully paid + $stmt_inv_total = $pdo->prepare("SELECT total_amount FROM invoices WHERE id = ?"); + $stmt_inv_total->execute([$line['invoice_id']]); + $invoice_total = $stmt_inv_total->fetchColumn(); + + $stmt_paid_total = $pdo->prepare("SELECT SUM(amount_applied) FROM payment_lines WHERE invoice_id = ?"); + $stmt_paid_total->execute([$line['invoice_id']]); + $total_paid_for_invoice = $stmt_paid_total->fetchColumn(); + + if ($total_paid_for_invoice >= $invoice_total) { + $stmt_inv_update = $pdo->prepare("UPDATE invoices SET status = 'Paid' WHERE id = ?"); + $stmt_inv_update->execute([$line['invoice_id']]); + } + } + if (bccomp($total_applied, $input['amount_received'], 2) != 0) { + throw new Exception('Sum of amounts applied does not match amount received.'); + } + + // 4. Create Journal Entry + $journal_entry_id = uuid_v4(); + $description = "Payment {$input['reference_number']} for student {$input['student_id']}"; + $stmt_je = $pdo->prepare( + "INSERT INTO journal_entries (id, entry_date, description, status, posted_at) VALUES (?, ?, ?, 'Posted', NOW())" + ); + $stmt_je->execute([$journal_entry_id, $payment_date, $description]); + + // Debit Cash/Bank + $stmt_jel_dr = $pdo->prepare("INSERT INTO journal_entry_lines (id, journal_entry_id, account_id, debit) VALUES (?, ?, ?, ?)"); + $stmt_jel_dr->execute([uuid_v4(), $journal_entry_id, $cash_account_id, $input['amount_received']]); + + // Credit AR + $stmt_jel_cr = $pdo->prepare( + "INSERT INTO journal_entry_lines (id, journal_entry_id, account_id, subledger_id, credit) VALUES (?, ?, ?, ?, ?)" + ); + $stmt_jel_cr->execute([uuid_v4(), $journal_entry_id, $ar_account_id, $student_subledger_, $input['amount_received']]); + + // Link Payment to Journal Entry + $stmt_payment_update = $pdo->prepare("UPDATE payments SET journal_entry_id = ? WHERE id = ?"); + $stmt_payment_update->execute([$journal_entry_id, $payment_id]); + + // Log audit trail + log_audit_trail($pdo, 'record_payment', ['payment_id' => $payment_id, 'student_id' => $input['student_id'], 'amount' => $input['amount_received']]); + + $pdo->commit(); + + $response = [ + 'status' => 'success', + 'message' => 'Payment recorded and journal entry posted successfully.', + 'data' => [ + 'payment_id' => $payment_id, + 'journal_entry_id' => $journal_entry_id + ] + ]; + http_response_code(201); + + } catch (Exception $e) { + if ($pdo->inTransaction()) $pdo->rollBack(); + $response['message'] = 'Error recording payment: ' . $e->getMessage(); + http_response_code(500); + } +} + +echo json_encode($response, JSON_PRETTY_PRINT); diff --git a/api/reports/ap_aging.php b/api/reports/ap_aging.php new file mode 100644 index 0000000..cafdc18 --- /dev/null +++ b/api/reports/ap_aging.php @@ -0,0 +1,86 @@ + 0.01 + AND b.bill_date <= :as_of_date + ORDER BY s.name, b.bill_date; + SQL; + + $stmt = $pdo->prepare($sql); + $stmt->execute([':as_of_date' => $as_of_date]); + $details = $stmt->fetchAll(PDO::FETCH_ASSOC); + + // Bucket the outstanding balances + $buckets = [ + 'current' => 0, + '1-30' => 0, + '31-60' => 0, + '61-90' => 0, + '91+' => 0 + ]; + $total_outstanding = 0; + + foreach ($details as $detail) { + $total_outstanding += $detail['outstanding_balance']; + if ($detail['days_overdue'] <= 0) { + $buckets['current'] += $detail['outstanding_balance']; + } elseif ($detail['days_overdue'] <= 30) { + $buckets['1-30'] += $detail['outstanding_balance']; + } elseif ($detail['days_overdue'] <= 60) { + $buckets['31-60'] += $detail['outstanding_balance']; + } elseif ($detail['days_overdue'] <= 90) { + $buckets['61-90'] += $detail['outstanding_balance']; + } else { + $buckets['91+'] += $detail['outstanding_balance']; + } + } + + echo json_encode([ + 'success' => true, + 'report_name' => 'Accounts Payable Aging', + 'generated_at' => date('c'), + 'filters' => ['as_of_date' => $as_of_date], + 'summary' => [ + 'total_outstanding' => $total_outstanding, + 'buckets' => $buckets + ], + 'details' => $details + ]); + +} catch (PDOException $e) { + http_response_code(500); + echo json_encode([ + 'success' => false, + 'error' => 'Database error: ' . $e->getMessage() + ]); +} diff --git a/api/reports/ar_aging.php b/api/reports/ar_aging.php new file mode 100644 index 0000000..08c827f --- /dev/null +++ b/api/reports/ar_aging.php @@ -0,0 +1,84 @@ + 0.01 + AND i.invoice_date <= :as_of_date + ORDER BY s.name, i.invoice_date; + SQL; + + $stmt = $pdo->prepare($sql); + $stmt->execute([':as_of_date' => $as_of_date]); + $details = $stmt->fetchAll(PDO::FETCH_ASSOC); + + // Bucket the outstanding balances + $buckets = [ + 'current' => 0, + '1-30' => 0, + '31-60' => 0, + '61-90' => 0, + '91+' => 0 + ]; + $total_outstanding = 0; + + foreach ($details as $detail) { + $total_outstanding += $detail['outstanding_balance']; + if ($detail['days_overdue'] <= 0) { + $buckets['current'] += $detail['outstanding_balance']; + } elseif ($detail['days_overdue'] <= 30) { + $buckets['1-30'] += $detail['outstanding_balance']; + } elseif ($detail['days_overdue'] <= 60) { + $buckets['31-60'] += $detail['outstanding_balance']; + } elseif ($detail['days_overdue'] <= 90) { + $buckets['61-90'] += $detail['outstanding_balance']; + } else { + $buckets['91+'] += $detail['outstanding_balance']; + } + } + + echo json_encode([ + 'success' => true, + 'report_name' => 'Accounts Receivable Aging', + 'generated_at' => date('c'), + 'filters' => ['as_of_date' => $as_of_date], + 'summary' => [ + 'total_outstanding' => $total_outstanding, + 'buckets' => $buckets + ], + 'details' => $details + ]); + +} catch (PDOException $e) { + http_response_code(500); + echo json_encode([ + 'success' => false, + 'error' => 'Database error: ' . $e->getMessage() + ]); +} diff --git a/api/reports/balance_sheet.php b/api/reports/balance_sheet.php new file mode 100644 index 0000000..32bd97d --- /dev/null +++ b/api/reports/balance_sheet.php @@ -0,0 +1,126 @@ +prepare($retained_earnings_sql); + $stmt_re->execute([':as_of_date' => $as_of_date]); + $retained_earnings = $stmt_re->fetchColumn() ?: 0; + + // --- 2. Get Balances for Asset, Liability, and Equity Accounts --- + $main_sql = <<prepare($main_sql); + $stmt_main->execute([':as_of_date' => $as_of_date]); + $report_lines = $stmt_main->fetchAll(PDO::FETCH_ASSOC); + + // --- 3. Structure the report and calculate totals --- + $assets_total = 0; + $liabilities_total = 0; + $equity_total = 0; + $assets = []; + $liabilities = []; + $equity = []; + + foreach ($report_lines as $line) { + switch ($line['account_type']) { + case 'asset': + $assets[] = $line; + $assets_total += $line['balance']; + break; + case 'liability': + $liabilities[] = $line; + $liabilities_total += $line['balance']; + break; + case 'equity': + $equity[] = $line; + $equity_total += $line['balance']; + break; + } + } + + // Add retained earnings to equity section + $equity_total += $retained_earnings; + $total_liabilities_and_equity = $liabilities_total + $equity_total; + + echo json_encode([ + 'success' => true, + 'report_name' => 'Balance Sheet', + 'generated_at' => date('c'), + 'filters' => ['as_of_date' => $as_of_date], + 'data' => [ + 'assets' => $assets, + 'liabilities' => $liabilities, + 'equity' => array_merge($equity, [[ + 'account_code' => '3999', + 'account_name' => 'Retained Earnings', + 'account_type' => 'equity', + 'balance' => $retained_earnings + ]]) + ], + 'summary' => [ + 'total_assets' => $assets_total, + 'total_liabilities' => $liabilities_total, + 'total_equity' => $equity_total, + 'total_liabilities_and_equity' => $total_liabilities_and_equity, + 'is_balanced' => abs($assets_total - $total_liabilities_and_equity) < 0.0001 + ] + ]); + +} catch (PDOException $e) { + http_response_code(500); + echo json_encode([ + 'success' => false, + 'error' => 'Database error: ' . $e->getMessage() + ]); +} diff --git a/api/reports/income_statement.php b/api/reports/income_statement.php new file mode 100644 index 0000000..1b47d86 --- /dev/null +++ b/api/reports/income_statement.php @@ -0,0 +1,100 @@ += :start_date"; + $params[':start_date'] = $start_date; + } + if ($end_date) { + $sql .= " AND je.entry_date <= :end_date"; + $params[':end_date'] = $end_date; + } + + $sql .= " GROUP BY a.account_code, a.account_name, a.account_type, a.normal_balance ORDER BY a.account_type, a.account_code"; + + $stmt = $pdo->prepare($sql); + $stmt->execute($params); + $report_lines = $stmt->fetchAll(PDO::FETCH_ASSOC); + + // Structure the report and calculate totals + $revenue_total = 0; + $expense_total = 0; + $revenues = []; + $expenses = []; + + foreach ($report_lines as $line) { + if ($line['account_type'] == 'revenue') { + $revenues[] = $line; + $revenue_total += $line['balance']; + } else { + $expenses[] = $line; + $expense_total += $line['balance']; + } + } + + $net_income = $revenue_total - $expense_total; + + echo json_encode([ + 'success' => true, + 'report_name' => 'Income Statement', + 'generated_at' => date('c'), + 'filters' => ['start_date' => $start_date, 'end_date' => $end_date], + 'data' => [ + 'revenues' => $revenues, + 'expenses' => $expenses + ], + 'summary' => [ + 'total_revenue' => $revenue_total, + 'total_expense' => $expense_total, + 'net_income' => $net_income + ] + ]); + +} catch (PDOException $e) { + http_response_code(500); + echo json_encode([ + 'success' => false, + 'error' => 'Database error: ' . $e->getMessage() + ]); +} diff --git a/api/reports/trial_balance.php b/api/reports/trial_balance.php new file mode 100644 index 0000000..d68a7d0 --- /dev/null +++ b/api/reports/trial_balance.php @@ -0,0 +1,75 @@ +prepare($sql); + $stmt->execute(); + $report_lines = $stmt->fetchAll(PDO::FETCH_ASSOC); + + // Calculate totals for debits, credits to verify balance + $total_debits = 0; + $total_credits = 0; + foreach ($report_lines as $line) { + $total_debits += $line['total_debits']; + $total_credits += $line['total_credits']; + } + + echo json_encode([ + 'success' => true, + 'report_name' => 'Trial Balance', + 'generated_at' => date('c'), + 'data' => $report_lines, + 'summary' => [ + 'total_debits' => $total_debits, + 'total_credits' => $total_credits, + 'is_balanced' => abs($total_debits - $total_credits) < 0.0001 // Use a small tolerance for floating point comparison + ] + ]); + +} catch (PDOException $e) { + http_response_code(500); + echo json_encode([ + 'success' => false, + 'error' => 'Database error: ' . $e->getMessage() + ]); +} diff --git a/api/students_post.php b/api/students_post.php new file mode 100644 index 0000000..c6d63c1 --- /dev/null +++ b/api/students_post.php @@ -0,0 +1,73 @@ + 'Method not allowed']); + exit(); +} + +$data = json_decode(file_get_contents('php://input'), true); + +// Basic validation +$required_fields = ['student_number', 'first_name', 'last_name', 'date_of_birth', 'gender', 'admission_date']; +foreach ($required_fields as $field) { + if (empty($data[$field])) { + http_response_code(400); + echo json_encode(['error' => "Missing required field: {$field}"]); + exit(); + } +} + +$db->beginTransaction(); + +try { + // 1. Create Subledger Entry + $subledger_id = UUID::v4(); + $student_id = UUID::v4(); // Generate student ID in advance + + $stmt = $db->prepare( + 'INSERT INTO subledgers (id, subledger_type, reference_id) VALUES (?, ?, ?)' + ); + $stmt->execute([$subledger_id, 'Student', $student_id]); + + // 2. Create Student Entry + $stmt = $db->prepare( + 'INSERT INTO students (id, student_number, first_name, middle_name, last_name, date_of_birth, gender, admission_date, subledger_id) VALUES (?, ?, ?, ?, ?, ?, ?, ?, ?)' + ); + $stmt->execute([ + $student_id, + $data['student_number'], + $data['first_name'], + $data['middle_name'] ?? null, + $data['last_name'], + $data['date_of_birth'], + $data['gender'], + $data['admission_date'], + $subledger_id + ]); + + $db->commit(); + + // Fetch the created student to return it + $stmt = $db->prepare('SELECT * FROM students WHERE id = ?'); + $stmt->execute([$student_id]); + $student = $stmt->fetch(PDO::FETCH_ASSOC); + + http_response_code(201); + echo json_encode($student); + +} catch (Exception $e) { + $db->rollBack(); + http_response_code(500); + // Check for unique constraint violation for student_number + if ($e->errorInfo[1] == 1062) { // 1062 is the MySQL error code for duplicate entry + echo json_encode(['error' => 'A student with this student number already exists.', 'details' => $e->getMessage()]); + } else { + echo json_encode(['error' => 'Database error occurred.', 'details' => $e->getMessage()]); + } +} diff --git a/api/vendors_post.php b/api/vendors_post.php new file mode 100644 index 0000000..a282ce7 --- /dev/null +++ b/api/vendors_post.php @@ -0,0 +1,60 @@ + 'Method not allowed']); + exit(); +} + +$data = json_decode(file_get_contents('php://input'), true); + +if (empty($data['vendor_name'])) { + http_response_code(400); + echo json_encode(['error' => 'Vendor name is required']); + exit(); +} + +$pdo = db(); + +try { + $pdo->beginTransaction(); + + // 1. Create subledger entry for the vendor + $subledger_id = uuid_v4(); + $stmt = $pdo->prepare("INSERT INTO subledgers (subledger_id, subledger_type, reference_id) VALUES (?, 'Vendor', ?)"); + $vendor_id = uuid_v4(); // Generate vendor ID ahead of time to link it + $stmt->execute([$subledger_id, $vendor_id]); + + // 2. Create the vendor + $stmt = $pdo->prepare( + "INSERT INTO vendors (vendor_id, subledger_id, vendor_name, contact_person, email, phone, address) VALUES (?, ?, ?, ?, ?, ?, ?)" + ); + $stmt->execute([ + $vendor_id, + $subledger_id, + $data['vendor_name'], + $data['contact_person'] ?? null, + $data['email'] ?? null, + $data['phone'] ?? null, + $data['address'] ?? null + ]); + + $pdo->commit(); + + // Fetch and return the created vendor data + $stmt = $pdo->prepare("SELECT * FROM vendors WHERE vendor_id = ?"); + $stmt->execute([$vendor_id]); + $new_vendor = $stmt->fetch(PDO::FETCH_ASSOC); + + http_response_code(201); + echo json_encode($new_vendor); + +} catch (PDOException $e) { + $pdo->rollBack(); + http_response_code(500); + echo json_encode(['error' => 'Database error: ' . $e->getMessage()]); +} diff --git a/dashboard/assets/css/style.css b/dashboard/assets/css/style.css new file mode 100644 index 0000000..c69e4f7 --- /dev/null +++ b/dashboard/assets/css/style.css @@ -0,0 +1,79 @@ + +body { + font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif; + margin: 0; + background-color: #f4f7fa; + color: #333; +} + +#root { + display: flex; + flex-direction: column; + min-height: 100vh; +} + +.dashboard { + display: flex; + flex: 1; +} + +.sidebar { + width: 240px; + background-color: #fff; + border-right: 1px solid #e0e0e0; + padding: 20px; +} + +.sidebar h2 { + font-size: 1.5rem; + margin-bottom: 20px; +} + +.sidebar ul { + list-style: none; + padding: 0; + margin: 0; +} + +.sidebar li a { + display: block; + padding: 10px 15px; + text-decoration: none; + color: #555; + border-radius: 4px; + margin-bottom: 5px; +} + +.sidebar li a:hover, .sidebar li a.active { + background-color: #eef2f5; + color: #007bff; +} + +.main-content { + flex: 1; + padding: 20px; +} + +.header { + background-color: #fff; + border-bottom: 1px solid #e0e0e0; + padding: 20px; + margin-bottom: 20px; +} + +.header h1 { + margin: 0; + font-size: 1.8rem; +} + +.card { + background-color: #fff; + border-radius: 8px; + box-shadow: 0 2px 4px rgba(0,0,0,0.05); + padding: 20px; + margin-bottom: 20px; +} + +.card h3 { + margin-top: 0; +} diff --git a/dashboard/index.html b/dashboard/index.html new file mode 100644 index 0000000..0232232 --- /dev/null +++ b/dashboard/index.html @@ -0,0 +1,20 @@ + + + + + + School Accounting Dashboard + + + + + + + +
+ + + + + + \ No newline at end of file diff --git a/dashboard/src/App.js b/dashboard/src/App.js new file mode 100644 index 0000000..f7a2ca6 --- /dev/null +++ b/dashboard/src/App.js @@ -0,0 +1,76 @@ +const App = () => { + // State to hold trial balance data + const [trialBalance, setTrialBalance] = React.useState(null); + const [error, setError] = React.useState(null); + + React.useEffect(() => { + // Fetch trial balance data + fetch('/api/reports/trial_balance.php') + .then(response => { + if (!response.ok) { + throw new Error('Network response was not ok'); + } + return response.json(); + }) + .then(data => { + if (data.error) { + throw new Error(data.error); + } + setTrialBalance(data); + }) + .catch(error => { + console.error("Error fetching trial balance:", error); + setError(error.toString()); + }); + }, []); + + return ( +
+ +
+
+

Financial Overview

+
+
+

Trial Balance

+ {error &&

Error loading data: {error}

} + {!trialBalance && !error &&

Loading...

} + {trialBalance && ( + + + + + + + + + + {trialBalance.lines.map((line, index) => ( + + + + + + ))} + + + + + + +
AccountDebitCredit
{line.account_name}{line.debit}{line.credit}
{trialBalance.totals.account_name}{trialBalance.totals.debit}{trialBalance.totals.credit}
+ )} +
+
+
+ ); +}; \ No newline at end of file diff --git a/dashboard/src/index.js b/dashboard/src/index.js new file mode 100644 index 0000000..313f69b --- /dev/null +++ b/dashboard/src/index.js @@ -0,0 +1 @@ +ReactDOM.render(, document.getElementById('root')); \ No newline at end of file diff --git a/db/migrate.php b/db/migrate.php new file mode 100644 index 0000000..70c4bd5 --- /dev/null +++ b/db/migrate.php @@ -0,0 +1,64 @@ +setAttribute(PDO::ATTR_ERRMODE, PDO::ERRMODE_EXCEPTION); + + $pdo->exec('CREATE TABLE IF NOT EXISTS migrations (migration VARCHAR(255) PRIMARY KEY);'); + + $executed_migrations_stmt = $pdo->query('SELECT migration FROM migrations'); + $executed_migrations = $executed_migrations_stmt->fetchAll(PDO::FETCH_COLUMN); + + $migration_files = glob(__DIR__ . '/migrations/*.{sql,php}', GLOB_BRACE); + sort($migration_files); + + $ran_a_migration = false; + + foreach ($migration_files as $migration_file) { + $migration_name = basename($migration_file); + + if (!in_array($migration_name, $executed_migrations)) { + $ran_a_migration = true; + $_SESSION['migration_output'][] = "Running migration: {$migration_name}..."; + + $extension = pathinfo($migration_file, PATHINFO_EXTENSION); + + if ($extension === 'sql') { + $sql = file_get_contents($migration_file); + $statements = array_filter(array_map('trim', explode(';', $sql))); + foreach ($statements as $statement) { + if (!empty($statement)) { + $pdo->exec($statement); + } + } + } elseif ($extension === 'php') { + require $migration_file; + } + + $stmt = $pdo->prepare('INSERT INTO migrations (migration) VALUES (?)'); + $stmt->execute([$migration_name]); + + $_SESSION['migration_output'][] = "Successfully ran and recorded migration: {$migration_name}."; + } + } + + if (!$ran_a_migration) { + $_SESSION['migration_output'][] = "No new migrations to run. Database is up to date."; + } + + $_SESSION['migration_status'] = 'success'; + +} catch (Exception $e) { + $_SESSION['migration_status'] = 'error'; + $_SESSION['migration_output'][] = 'An error occurred: ' . $e->getMessage(); + error_log('Migration Error: ' . $e->getMessage()); +} + +header('Location: /index.php?migration_status=' . $_SESSION['migration_status']); +exit; diff --git a/db/migrations/001_initial_schema.sql b/db/migrations/001_initial_schema.sql new file mode 100644 index 0000000..403ca27 --- /dev/null +++ b/db/migrations/001_initial_schema.sql @@ -0,0 +1,107 @@ +-- MySQL-compatible Schema for Ghana School ERP Accounting Module +-- Translated from user-provided PostgreSQL schema. + +CREATE TABLE IF NOT EXISTS `accounts` ( + `id` CHAR(36) PRIMARY KEY, + `account_code` VARCHAR(50) UNIQUE NOT NULL, + `account_name` VARCHAR(255) NOT NULL, + `account_type` VARCHAR(20) NOT NULL CHECK (`account_type` IN ('Asset', 'Liability', 'Equity', 'Revenue', 'ContraRevenue', 'Expense')), + `normal_balance` VARCHAR(6) NOT NULL CHECK (`normal_balance` IN ('Debit', 'Credit')), + `parent_account_id` CHAR(36), + `is_active` BOOLEAN NOT NULL DEFAULT TRUE, + `created_at` TIMESTAMP NOT NULL DEFAULT CURRENT_TIMESTAMP, + `updated_at` TIMESTAMP NOT NULL DEFAULT CURRENT_TIMESTAMP ON UPDATE CURRENT_TIMESTAMP, + FOREIGN KEY (`parent_account_id`) REFERENCES `accounts`(`id`) ON DELETE RESTRICT +); + +CREATE INDEX `idx_accounts_code` ON `accounts`(`account_code`); +CREATE INDEX `idx_accounts_parent` ON `accounts`(`parent_account_id`); +CREATE INDEX `idx_accounts_type` ON `accounts`(`account_type`); + +CREATE TABLE IF NOT EXISTS `accounting_periods` ( + `id` CHAR(36) PRIMARY KEY, + `name` VARCHAR(100) NOT NULL, + `start_date` DATE NOT NULL, + `end_date` DATE NOT NULL, + `is_closed` BOOLEAN NOT NULL DEFAULT FALSE, + `created_at` TIMESTAMP NOT NULL DEFAULT CURRENT_TIMESTAMP, + CONSTRAINT `chk_period_dates` CHECK (`end_date` > `start_date`) +); + +CREATE INDEX `idx_periods_dates` ON `accounting_periods`(`start_date`, `end_date`); + +CREATE TABLE IF NOT EXISTS `journal_entries` ( + `id` CHAR(36) PRIMARY KEY, + `entry_number` VARCHAR(50) UNIQUE NOT NULL, + `entry_date` DATE NOT NULL, + `description` TEXT, + `period_id` CHAR(36) NOT NULL, + `source_module` VARCHAR(20) NOT NULL CHECK (`source_module` IN ('Manual', 'Fees', 'Payments', 'Payroll', 'Expenses')), + `source_reference_id` CHAR(36), + `status` VARCHAR(10) NOT NULL DEFAULT 'Draft' CHECK (`status` IN ('Draft', 'Posted', 'Reversed')), + `reversed_by` CHAR(36), + `reverses_journal_id` CHAR(36), + `created_by` CHAR(36) NOT NULL, + `created_at` TIMESTAMP NOT NULL DEFAULT CURRENT_TIMESTAMP, + `posted_at` TIMESTAMP NULL, + FOREIGN KEY (`period_id`) REFERENCES `accounting_periods`(`id`) ON DELETE RESTRICT, + FOREIGN KEY (`reversed_by`) REFERENCES `journal_entries`(`id`), + FOREIGN KEY (`reverses_journal_id`) REFERENCES `journal_entries`(`id`) +); + +CREATE INDEX `idx_journal_period` ON `journal_entries`(`period_id`); +CREATE INDEX `idx_journal_date` ON `journal_entries`(`entry_date`); +CREATE INDEX `idx_journal_status` ON `journal_entries`(`status`); +CREATE INDEX `idx_journal_source` ON `journal_entries`(`source_module`, `source_reference_id`); + +CREATE TABLE IF NOT EXISTS `journal_lines` ( + `id` CHAR(36) PRIMARY KEY, + `journal_entry_id` CHAR(36) NOT NULL, + `account_id` CHAR(36) NOT NULL, + `debit_amount` DECIMAL(14,2) NOT NULL DEFAULT 0, + `credit_amount` DECIMAL(14,2) NOT NULL DEFAULT 0, + `line_description` TEXT, + CONSTRAINT `chk_debit_or_credit` CHECK ((`debit_amount` > 0 AND `credit_amount` = 0) OR (`credit_amount` > 0 AND `debit_amount` = 0)), + CHECK (`debit_amount` >= 0), + CHECK (`credit_amount` >= 0), + FOREIGN KEY (`journal_entry_id`) REFERENCES `journal_entries`(`id`) ON DELETE CASCADE, + FOREIGN KEY (`account_id`) REFERENCES `accounts`(`id`) ON DELETE RESTRICT +); + +CREATE INDEX `idx_lines_journal` ON `journal_lines`(`journal_entry_id`); +CREATE INDEX `idx_lines_account` ON `journal_lines`(`account_id`); + +CREATE TABLE IF NOT EXISTS `subledgers` ( + `id` CHAR(36) PRIMARY KEY, + `subledger_type` VARCHAR(20) NOT NULL CHECK (`subledger_type` IN ('Student', 'Vendor', 'Staff')), + `reference_id` CHAR(36) NOT NULL, + `created_at` TIMESTAMP NOT NULL DEFAULT CURRENT_TIMESTAMP, + CONSTRAINT `unq_subledger` UNIQUE (`subledger_type`, `reference_id`) +); + +CREATE INDEX `idx_subledger_ref` ON `subledgers`(`subledger_type`, `reference_id`); + +CREATE TABLE IF NOT EXISTS `journal_line_subledgers` ( + `id` CHAR(36) PRIMARY KEY, + `journal_line_id` CHAR(36) NOT NULL, + `subledger_id` CHAR(36) NOT NULL, + CONSTRAINT `unq_line_subledger` UNIQUE (`journal_line_id`, `subledger_id`), + FOREIGN KEY (`journal_line_id`) REFERENCES `journal_lines`(`id`) ON DELETE CASCADE, + FOREIGN KEY (`subledger_id`) REFERENCES `subledgers`(`id`) ON DELETE RESTRICT +); + +CREATE INDEX `idx_jls_line` ON `journal_line_subledgers`(`journal_line_id`); +CREATE INDEX `idx_jls_subledger` ON `journal_line_subledgers`(`subledger_id`); + +CREATE TABLE IF NOT EXISTS `audit_logs` ( + `id` CHAR(36) PRIMARY KEY, + `entity_type` VARCHAR(50) NOT NULL, + `entity_id` CHAR(36) NOT NULL, + `action` VARCHAR(20) NOT NULL CHECK (`action` IN ('CREATE', 'UPDATE', 'POST', 'REVERSE', 'DELETE')), + `performed_by` CHAR(36) NOT NULL, + `performed_at` TIMESTAMP NOT NULL DEFAULT CURRENT_TIMESTAMP, + `details` JSON +); + +CREATE INDEX `idx_audit_entity` ON `audit_logs`(`entity_type`, `entity_id`); +CREATE INDEX `idx_audit_performed` ON `audit_logs`(`performed_at`); diff --git a/db/migrations/002_add_students.sql b/db/migrations/002_add_students.sql new file mode 100644 index 0000000..7e272cd --- /dev/null +++ b/db/migrations/002_add_students.sql @@ -0,0 +1,19 @@ +-- idempotent script to add students table + +CREATE TABLE IF NOT EXISTS students ( + id CHAR(36) NOT NULL PRIMARY KEY, + student_number VARCHAR(50) NOT NULL UNIQUE, + first_name VARCHAR(100) NOT NULL, + middle_name VARCHAR(100), + last_name VARCHAR(100) NOT NULL, + date_of_birth DATE NOT NULL, + gender VARCHAR(10) NOT NULL CHECK (gender IN ('Male', 'Female')), + admission_date DATE NOT NULL, + student_status VARCHAR(20) NOT NULL DEFAULT 'Active', + subledger_id CHAR(36) UNIQUE, + created_at TIMESTAMP NOT NULL DEFAULT NOW(), + updated_at TIMESTAMP NOT NULL DEFAULT NOW(), + CONSTRAINT fk_subledger + FOREIGN KEY(subledger_id) + REFERENCES subledgers(id) +); diff --git a/db/migrations/003_add_required_accounts.php b/db/migrations/003_add_required_accounts.php new file mode 100644 index 0000000..f926cd8 --- /dev/null +++ b/db/migrations/003_add_required_accounts.php @@ -0,0 +1,53 @@ +prepare("SELECT 1 FROM accounts WHERE account_code = ?"); + $stmt->execute([$account_code]); + return $stmt->fetchColumn() !== false; +} + +function insert_account($pdo, $id, $code, $name, $type, $parent_id = null, $is_control = false) { + if (account_exists($pdo, $code)) { + return "Skipped: Account '{$code}' already exists."; + } + + $stmt = $pdo->prepare( + "INSERT INTO accounts (id, account_code, account_name, account_type, parent_account_id, is_control_account) " . + "VALUES (?, ?, ?, ?, ?, ?)" + ); + $stmt->execute([$id, $code, $name, $type, $parent_id, $is_control ? 1 : 0]); + return "Created: Account '{$code}' - {$name}."; +} + +$messages = []; + +// 1. Asset Accounts +$messages[] = insert_account($pdo, uuid_v4(), '1000-CASH', 'Cash on Hand', 'Asset'); +$messages[] = insert_account($pdo, uuid_v4(), '1010-BANK', 'Bank Account', 'Asset'); +$messages[] = insert_account($pdo, uuid_v4(), '1015-MOMO', 'Mobile Money Account', 'Asset'); +$messages[] = insert_account($pdo, uuid_v4(), '1200-AR-STUDENTS', 'Accounts Receivable - Students', 'Asset', null, true); + +// 2. Revenue Accounts +$revenue_parent_id = uuid_v4(); +$messages[] = insert_account($pdo, $revenue_parent_id, '4000', 'School Fees Revenue', 'Revenue'); +$messages[] = insert_account($pdo, uuid_v4(), '4100', 'Tuition Fees - Nursery/KG', 'Revenue', $revenue_parent_id); +$messages[] = insert_account($pdo, uuid_v4(), '4200', 'Tuition Fees - Primary', 'Revenue', $revenue_parent_id); +$messages[] = insert_account($pdo, uuid_v4(), '4300', 'Tuition Fees - JHS', 'Revenue', $revenue_parent_id); +$messages[] = insert_account($pdo, uuid_v4(), '4400', 'Boarding Fees', 'Revenue', $revenue_parent_id); +$messages[] = insert_account($pdo, uuid_v4(), '4500', 'Transport Fees', 'Revenue', $revenue_parent_id); +$messages[] = insert_account($pdo, uuid_v4(), '4600', 'PTA & Other Fees', 'Revenue', $revenue_parent_id); + +// 3. Contra-Revenue Accounts +// Using 'Revenue' type as it's a contra-revenue account. +$messages[] = insert_account($pdo, uuid_v4(), '4900', 'Scholarships & Discounts', 'Revenue'); + +return implode("\n", array_filter($messages)); + diff --git a/db/migrations/004_add_fee_structures.sql b/db/migrations/004_add_fee_structures.sql new file mode 100644 index 0000000..3a20d17 --- /dev/null +++ b/db/migrations/004_add_fee_structures.sql @@ -0,0 +1,20 @@ +CREATE TABLE IF NOT EXISTS fee_structures ( + id CHAR(36) NOT NULL PRIMARY KEY, + name VARCHAR(255) NOT NULL, + academic_year VARCHAR(50) NOT NULL, + status VARCHAR(20) NOT NULL DEFAULT 'Draft' CHECK (status IN ('Draft', 'Active', 'Archived')), + created_at TIMESTAMP NOT NULL DEFAULT NOW(), + updated_at TIMESTAMP NOT NULL DEFAULT NOW() +) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4; + +CREATE TABLE IF NOT EXISTS fee_structure_lines ( + id CHAR(36) NOT NULL PRIMARY KEY, + fee_structure_id CHAR(36) NOT NULL, + description VARCHAR(255) NOT NULL, + amount DECIMAL(10, 2) NOT NULL, + revenue_account_id CHAR(36) NOT NULL, + created_at TIMESTAMP NOT NULL DEFAULT NOW(), + updated_at TIMESTAMP NOT NULL DEFAULT NOW(), + FOREIGN KEY (fee_structure_id) REFERENCES fee_structures(id) ON DELETE CASCADE, + FOREIGN KEY (revenue_account_id) REFERENCES accounts(id) +) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4; diff --git a/db/migrations/005_add_invoices.sql b/db/migrations/005_add_invoices.sql new file mode 100644 index 0000000..c36a867 --- /dev/null +++ b/db/migrations/005_add_invoices.sql @@ -0,0 +1,26 @@ +CREATE TABLE IF NOT EXISTS invoices ( + id CHAR(36) NOT NULL PRIMARY KEY, + student_id CHAR(36) NOT NULL, + invoice_number VARCHAR(50) NOT NULL UNIQUE, + invoice_date DATE NOT NULL, + due_date DATE NOT NULL, + total_amount DECIMAL(10, 2) NOT NULL, + status VARCHAR(20) NOT NULL DEFAULT 'Draft' CHECK (status IN ('Draft', 'Posted', 'Paid', 'Void')), + journal_entry_id CHAR(36) DEFAULT NULL, + created_at TIMESTAMP NOT NULL DEFAULT NOW(), + updated_at TIMESTAMP NOT NULL DEFAULT NOW(), + FOREIGN KEY (student_id) REFERENCES students(id), + FOREIGN KEY (journal_entry_id) REFERENCES journal_entries(id) +) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4; + +CREATE TABLE IF NOT EXISTS invoice_lines ( + id CHAR(36) NOT NULL PRIMARY KEY, + invoice_id CHAR(36) NOT NULL, + description VARCHAR(255) NOT NULL, + amount DECIMAL(10, 2) NOT NULL, + revenue_account_id CHAR(36) NOT NULL, + created_at TIMESTAMP NOT NULL DEFAULT NOW(), + updated_at TIMESTAMP NOT NULL DEFAULT NOW(), + FOREIGN KEY (invoice_id) REFERENCES invoices(id) ON DELETE CASCADE, + FOREIGN KEY (revenue_account_id) REFERENCES accounts(id) +) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4; diff --git a/db/migrations/006_add_payments.sql b/db/migrations/006_add_payments.sql new file mode 100644 index 0000000..014b4fd --- /dev/null +++ b/db/migrations/006_add_payments.sql @@ -0,0 +1,24 @@ +CREATE TABLE IF NOT EXISTS payments ( + id CHAR(36) NOT NULL PRIMARY KEY, + student_id CHAR(36) NOT NULL, + payment_date DATE NOT NULL, + amount_received DECIMAL(10, 2) NOT NULL, + payment_method VARCHAR(50) NOT NULL CHECK (payment_method IN ('Cash', 'Bank Transfer', 'Mobile Money', 'Other')), + reference_number VARCHAR(255) NULL, + journal_entry_id CHAR(36) DEFAULT NULL, + created_at TIMESTAMP NOT NULL DEFAULT NOW(), + updated_at TIMESTAMP NOT NULL DEFAULT NOW(), + FOREIGN KEY (student_id) REFERENCES students(id), + FOREIGN KEY (journal_entry_id) REFERENCES journal_entries(id) +) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4; + +CREATE TABLE IF NOT EXISTS payment_lines ( + id CHAR(36) NOT NULL PRIMARY KEY, + payment_id CHAR(36) NOT NULL, + invoice_id CHAR(36) NOT NULL, + amount_applied DECIMAL(10, 2) NOT NULL, + created_at TIMESTAMP NOT NULL DEFAULT NOW(), + updated_at TIMESTAMP NOT NULL DEFAULT NOW(), + FOREIGN KEY (payment_id) REFERENCES payments(id) ON DELETE CASCADE, + FOREIGN KEY (invoice_id) REFERENCES invoices(id) +) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4; diff --git a/db/migrations/007_add_expense_accounts.php b/db/migrations/007_add_expense_accounts.php new file mode 100644 index 0000000..b738297 --- /dev/null +++ b/db/migrations/007_add_expense_accounts.php @@ -0,0 +1,39 @@ +prepare("INSERT IGNORE INTO accounts (account_code, account_name, account_type, parent_account_code) VALUES (?, ?, ?, ?)"); + + foreach ($accounts as $account) { + $stmt->execute($account); + echo "Inserted account: {$account[0]} - {$account[1]}" . PHP_EOL; + } + + echo "Migration 007 completed successfully." . PHP_EOL; + +} catch (PDOException $e) { + die("Migration 007 failed: " . $e->getMessage()); +} \ No newline at end of file diff --git a/db/migrations/008_add_vendors_and_bills.sql b/db/migrations/008_add_vendors_and_bills.sql new file mode 100644 index 0000000..4ad7307 --- /dev/null +++ b/db/migrations/008_add_vendors_and_bills.sql @@ -0,0 +1,40 @@ +-- Vendor is a subledger, just like a student +CREATE TABLE IF NOT EXISTS vendors ( + vendor_id VARCHAR(36) PRIMARY KEY, + subledger_id VARCHAR(36) NOT NULL, + vendor_name VARCHAR(255) NOT NULL, + contact_person VARCHAR(255), + email VARCHAR(255), + phone VARCHAR(50), + address TEXT, + created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP, + updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP ON UPDATE CURRENT_TIMESTAMP, + FOREIGN KEY (subledger_id) REFERENCES subledgers(subledger_id) +); + +-- A bill is an operational document from a vendor +CREATE TABLE IF NOT EXISTS bills ( + bill_id VARCHAR(36) PRIMARY KEY, + vendor_id VARCHAR(36) NOT NULL, + journal_entry_id VARCHAR(36), + bill_date DATE NOT NULL, + due_date DATE NOT NULL, + total_amount DECIMAL(18, 2) NOT NULL, + status ENUM('DRAFT', 'SUBMITTED', 'PAID', 'VOID') NOT NULL DEFAULT 'DRAFT', + created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP, + updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP ON UPDATE CURRENT_TIMESTAMP, + FOREIGN KEY (vendor_id) REFERENCES vendors(vendor_id), + FOREIGN KEY (journal_entry_id) REFERENCES journal_entries(journal_entry_id) +); + +-- Lines of a bill, detailing the expenses +CREATE TABLE IF NOT EXISTS bill_lines ( + bill_line_id VARCHAR(36) PRIMARY KEY, + bill_id VARCHAR(36) NOT NULL, + expense_account_code VARCHAR(20) NOT NULL, + description TEXT, + amount DECIMAL(18, 2) NOT NULL, + created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP, + FOREIGN KEY (bill_id) REFERENCES bills(bill_id), + FOREIGN KEY (expense_account_code) REFERENCES accounts(account_code) +); diff --git a/db/migrations/009_add_payment_reference_type.sql b/db/migrations/009_add_payment_reference_type.sql new file mode 100644 index 0000000..253ddf4 --- /dev/null +++ b/db/migrations/009_add_payment_reference_type.sql @@ -0,0 +1,3 @@ +ALTER TABLE payments ADD COLUMN reference_type ENUM('INVOICE', 'BILL') NOT NULL DEFAULT 'INVOICE'; +ALTER TABLE payments ADD COLUMN vendor_id VARCHAR(36) DEFAULT NULL; +ALTER TABLE payments MODIFY COLUMN student_id VARCHAR(36) DEFAULT NULL; diff --git a/db/migrations/010_add_accounting_periods.sql b/db/migrations/010_add_accounting_periods.sql new file mode 100644 index 0000000..fa8a90c --- /dev/null +++ b/db/migrations/010_add_accounting_periods.sql @@ -0,0 +1,10 @@ +CREATE TABLE IF NOT EXISTS accounting_periods ( + id INT AUTO_INCREMENT PRIMARY KEY, + period_name VARCHAR(50) NOT NULL COMMENT 'e.g., January 2026', + start_date DATE NOT NULL, + end_date DATE NOT NULL, + status ENUM('open', 'closed') NOT NULL DEFAULT 'open', + created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP, + updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP ON UPDATE CURRENT_TIMESTAMP, + UNIQUE KEY (start_date, end_date) +) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci; diff --git a/db/migrations/011_add_audit_log.sql b/db/migrations/011_add_audit_log.sql new file mode 100644 index 0000000..c0022be --- /dev/null +++ b/db/migrations/011_add_audit_log.sql @@ -0,0 +1,10 @@ +CREATE TABLE IF NOT EXISTS audit_log ( + id INT AUTO_INCREMENT PRIMARY KEY, + timestamp TIMESTAMP DEFAULT CURRENT_TIMESTAMP, + user VARCHAR(255) NOT NULL, + action VARCHAR(255) NOT NULL, + details JSON, + INDEX (timestamp), + INDEX (user), + INDEX (action) +) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci; diff --git a/includes/audit_helpers.php b/includes/audit_helpers.php new file mode 100644 index 0000000..ecab35d --- /dev/null +++ b/includes/audit_helpers.php @@ -0,0 +1,11 @@ +prepare("INSERT INTO audit_log (user, action, details) VALUES (?, ?, ?)"); + $stmt->execute([$user, $action, json_encode($details)]); + } catch (PDOException $e) { + // For now, we will log the error to the system's error log. + // In a production environment, this should be handled more robustly. + error_log('Failed to log audit trail: ' . $e->getMessage()); + } +} diff --git a/includes/journal_helpers.php b/includes/journal_helpers.php new file mode 100644 index 0000000..5b5b61e --- /dev/null +++ b/includes/journal_helpers.php @@ -0,0 +1,61 @@ + 'Missing required fields for journal entry']; + } + + // --- Accounting Period Control --- + $stmt_period_check = $pdo->prepare( + "SELECT COUNT(*) FROM accounting_periods WHERE status = 'closed' AND :entry_date BETWEEN start_date AND end_date" + ); + $stmt_period_check->execute([':entry_date' => $payload['entry_date']]); + if ($stmt_period_check->fetchColumn() > 0) { + return ['error' => 'Cannot post transaction to a closed accounting period.']; + } + // --- End Control --- + + $total_debits = 0; + $total_credits = 0; + foreach ($payload['lines'] as $line) { + $debit = isset($line['debit']) ? $line['debit'] : 0; + $credit = isset($line['credit']) ? $line['credit'] : 0; + $total_debits += $debit; + $total_credits += $credit; + } + + if (round($total_debits, 2) !== round($total_credits, 2) || $total_debits === 0) { + return ['error' => 'Debits and credits must balance and not be zero.']; + } + + $journal_entry_id = uuid_v4(); + $stmt_je = $pdo->prepare("INSERT INTO journal_entries (id, entry_date, description, status) VALUES (?, ?, ?, 'posted')"); + $stmt_je->execute([$journal_entry_id, $payload['entry_date'], $payload['description']]); + + $stmt_lines = $pdo->prepare("INSERT INTO journal_lines (id, journal_entry_id, account_code, debit_amount, credit_amount) VALUES (?, ?, ?, ?, ?)"); + $stmt_subledger = $pdo->prepare("INSERT INTO journal_line_subledgers (journal_line_id, subledger_id) VALUES (?, ?)"); + + foreach ($payload['lines'] as $line) { + $journal_line_id = uuid_v4(); + $debit = $line['debit'] ?? 0; + $credit = $line['credit'] ?? 0; + $stmt_lines->execute([$journal_line_id, $journal_entry_id, $line['account_code'], $debit, $credit]); + + if (!empty($line['subledger_id'])) { + $stmt_subledger->execute([$journal_line_id, $line['subledger_id']]); + } + } + + // Log audit trail + log_audit_trail($pdo, 'post_journal_entry', ['journal_entry_id' => $journal_entry_id, 'description' => $payload['description']]); + + return ['success' => true, 'journal_entry_id' => $journal_entry_id]; + + } catch (PDOException $e) { + return ['error' => 'Database error in post_journal_entry: ' . $e->getMessage()]; + } +} diff --git a/includes/uuid.php b/includes/uuid.php new file mode 100644 index 0000000..b2fb57f --- /dev/null +++ b/includes/uuid.php @@ -0,0 +1,24 @@ + - + - - - New Style - - - - - - - - - - - - - - - - - - - + + + School Accounting Dashboard + + + + + -
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