query("SELECT j.*, SUM(e.debit) as total_debit, SUM(e.credit) as total_credit FROM accounting_journal j LEFT JOIN accounting_entries e ON j.id = e.journal_id GROUP BY j.id ORDER BY j.date DESC"); return $stmt->fetchAll(PDO::FETCH_ASSOC); } function get_full_ledger() { $db = db(); $stmt = $db->query("SELECT j.date, j.description, j.reference, e.account_name, e.debit, e.credit FROM accounting_journal j JOIN accounting_entries e ON j.id = e.journal_id ORDER BY j.date DESC, j.id DESC"); return $stmt->fetchAll(PDO::FETCH_ASSOC); } function get_trial_balance() { $db = db(); $stmt = $db->query("SELECT account_name, SUM(debit) as total_debit, SUM(credit) as total_credit FROM accounting_entries GROUP BY account_name"); return $stmt->fetchAll(PDO::FETCH_ASSOC); } function get_balance_sheet() { $db = db(); $stmt = $db->query("SELECT a.name, a.type, SUM(e.debit - e.credit) as balance FROM accounting_accounts a LEFT JOIN accounting_entries e ON a.name = e.account_name GROUP BY a.name, a.type"); $data = $stmt->fetchAll(PDO::FETCH_ASSOC); $sheet = ['Assets' => 0, 'Liabilities' => 0, 'Equity' => 0, 'Revenue' => 0, 'Expenses' => 0]; foreach($data as $row) { $sheet[$row['type']] += $row['balance']; } return $sheet; } function get_all_accounts() { return db()->query("SELECT * FROM accounting_accounts ORDER BY type, name")->fetchAll(PDO::FETCH_ASSOC); } function add_journal_entry($date, $description, $reference, $entries) { $db = db(); $db->beginTransaction(); try { $stmt = $db->prepare("INSERT INTO accounting_journal (date, description, reference) VALUES (?, ?, ?)"); $stmt->execute([$date, $description, $reference]); $journal_id = $db->lastInsertId(); $stmt = $db->prepare("INSERT INTO accounting_entries (journal_id, account_name, debit, credit) VALUES (?, ?, ?, ?)"); foreach ($entries as $entry) { $stmt->execute([$journal_id, $entry['account'], $entry['debit'], $entry['credit']]); } $db->commit(); return true; } catch (Exception $e) { $db->rollBack(); return false; } } ?>