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Commit 78684c69 authored by Mahmoud Aglan's avatar Mahmoud Aglan
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app/Modules/Accounting/AccountCodes.php
View file @ 78684c69
...@@ -3,81 +3,75 @@ declare(strict_types=1); ...@@ -3,81 +3,75 @@ declare(strict_types=1);
namespace App\Modules\Accounting; namespace App\Modules\Accounting;
/**
* Egyptian Standard Chart of Accounts — Centralized Constants.
*
* 5-level hierarchy:
* L1 (عام/الأول) = 1 digit (1, 2, 3, 4)
* L2 (عام/الثاني) = 2 digits (11, 12, 21, 22, 23, 31, 32, 33, 34, 41, 42)
* L3 (مساعد/الثالث) = 4 digits (1101, 1202, 1206, 2101, 2306, 3101, 4101...)
* L4 (فرعي/الرابع) = 6 digits (110101, 120601, 230601, 310101...)
* L5 (جزئي/الخامس) = 8 digits (11010101, 12060101, 23060101...)
*/
final class AccountCodes final class AccountCodes
{ {
// ══════════════════════════════════════════════════════════ // ══════════════════════════════════════════════════════════════════
// ASSETS (1) // 1 — ASSETS
// ══════════════════════════════════════════════════════════ // ══════════════════════════════════════════════════════════════════
const CASH_ON_HAND = '12010101';
const CASH_AT_BANK = '12010201'; // Cash (under 1206 = النقدية ومافي حكمها)
const ACCOUNTS_RECEIVABLE = '120103'; const CASH_ON_HAND = '12060101'; // الصندوق بالجنيه المصري
const INVENTORY = '120105'; const CASH_AT_BANK = '12060201'; // البنك الرئيسي - جنيه مصري
const PREPAID_EXPENSES = '120106';
const EMPLOYEE_LOANS = '120107'; // Receivables (under 1203/1204)
const INPUT_TAX = '120108'; const ACCOUNTS_RECEIVABLE = '120301'; // العملاء
const EMPLOYEE_LOANS = '120402'; // سلف عاملين
// Fixed Assets
const LAND = '110101'; // Inventory (under 1202 = المخزون)
const BUILDINGS = '110102'; const INVENTORY = '120209'; // مخزون بضائع بغرض البيع
const FURNITURE = '110103';
const EQUIPMENT = '110104'; // Input Tax
const VEHICLES = '110105'; const INPUT_TAX = '120408'; // ضريبة مدخلات (under مدينون وأرصدة مدينة)
const COMPUTERS = '110106';
const ACCUMULATED_DEPRECIATION = '1102'; // ══════════════════════════════════════════════════════════════════
// 2 — EQUITY & LIABILITIES
// ══════════════════════════════════════════════════════════ // ══════════════════════════════════════════════════════════════════
// LIABILITIES & EQUITY (2)
// ══════════════════════════════════════════════════════════ // 21 = حقوق الملكية (Equity)
const ACCOUNTS_PAYABLE = '210101'; const CAPITAL = '2101'; // رأس المال المدفوع
const ACCRUED_EXPENSES = '210102'; const RETAINED_EARNINGS = '210201'; // أرباح مرحلة
const TAX_PAYABLE = '210103';
const INSURANCE_PAYABLE = '210104'; // 22 = الإلتزامات الغير المتداولة (Non-current Liabilities)
const DEFERRED_REVENUE = '210105'; const LONG_TERM_LOANS = '220101'; // قروض من بنوك عملة محلية
const MEMBERSHIP_DEPOSITS = '210106';
const RENTAL_DEPOSITS = '210107'; // 23 = الإلتزامات المتداولة (Current Liabilities)
const END_OF_SERVICE_PROV = '210108'; const ACCOUNTS_PAYABLE = '230601'; // الموردون
const TAX_PAYABLE = '230804'; // جاري مصلحة الضرائب
// Equity const INSURANCE_PAYABLE = '23080601'; // الهيئة القومية للتأمينات الاجتماعية
const CAPITAL = '220101'; const DEFERRED_REVENUE = '230809'; // إيرادات مدفوعة مقدما
const RETAINED_EARNINGS = '220102'; const MEMBERSHIP_DEPOSITS = '230801'; // تأمينات للغير
const LEGAL_RESERVE = '220103'; const ACCRUED_EXPENSES = '230810'; // مصروفات مستحقة
const GENERAL_RESERVE = '220104';
// ══════════════════════════════════════════════════════════════════
// ══════════════════════════════════════════════════════════ // 3 — EXPENSES
// EXPENSES (3) // ══════════════════════════════════════════════════════════════════
// ══════════════════════════════════════════════════════════
const SALARY_EXPENSE = '310101'; // Personnel (under 3101 = الاجور والمرتبات — تكاليف النشاط)
const INSURANCE_EXPENSE = '310102'; const SALARY_EXPENSE = '310101'; // الاجور الاساسية
const ALLOWANCES_EXPENSE = '310103'; const INSURANCE_EXPENSE = '310103'; // حصة الشركة في التامينات
const TRAINING_EXPENSE = '310104';
const END_OF_SERVICE_EXP = '310105'; // COGS (under 31 — مخزون بضائع بغرض البيع)
const COGS = '3102'; const COGS = '3172'; // مخزون بضائع بغرض البيع (تكلفة مبيعات)
const BANK_CHARGES = '310301';
const RENT_EXPENSE = '310302'; // Bank Charges (under 3314 = عمولة ومصروفات بنكية — مصروفات عمومية وإدارية)
const UTILITIES_EXPENSE = '310303'; const BANK_CHARGES = '331402'; // مصروفات بنكية
const MAINTENANCE_EXPENSE = '310304';
const DEPRECIATION = '310305'; // Depreciation (under 3316 = الاهلاكات — مصروفات عمومية وإدارية)
const CLEANING_EXPENSE = '310306'; const DEPRECIATION = '3316'; // الاهلاكات
const SECURITY_EXPENSE = '310307';
const PROPERTY_INSURANCE = '310308'; // ══════════════════════════════════════════════════════════════════
const COMMUNICATIONS_EXP = '310309'; // 4 — REVENUE (Custom for this club)
const PRINTING_EXPENSE = '310310'; // ══════════════════════════════════════════════════════════════════
const HOSPITALITY_EXPENSE = '310311';
const TRANSPORT_EXPENSE = '310312';
const MARKETING_EXPENSE = '310313';
const GOVERNMENT_FEES = '310314';
const LEGAL_FEES = '310315';
const SHIPPING_EXPENSE = '310316';
const MISC_EXPENSES = '310399';
// Sports & Activities Expenses
const ACADEMY_EXPENSE = '310401';
const SPORTS_FACILITIES = '310402';
const EVENTS_EXPENSE = '310403';
// ══════════════════════════════════════════════════════════
// REVENUE (4) — Custom for this club
// ══════════════════════════════════════════════════════════
// Membership Revenue (4101) // Membership Revenue (4101)
const FORM_FEE_REVENUE = '410101'; const FORM_FEE_REVENUE = '410101';
...@@ -114,15 +108,15 @@ final class AccountCodes ...@@ -114,15 +108,15 @@ final class AccountCodes
const INSTALLMENT_REVENUE = '410902'; const INSTALLMENT_REVENUE = '410902';
// Other Revenue (42) // Other Revenue (42)
const BANK_INTEREST_INCOME = '4201'; const BANK_INTEREST_INCOME = '4205'; // فوائد دائنة
const MISCELLANEOUS_REVENUE = '4202'; const MISCELLANEOUS_REVENUE = '4202'; // إعانات / متنوعة
// Service Revenue (catch-all for deposits reclassification etc.) // Service Revenue (catch-all for deposits reclassification etc.)
const SERVICE_REVENUE = '4110'; const SERVICE_REVENUE = '4110';
// ══════════════════════════════════════════════════════════ // ══════════════════════════════════════════════════════════════════
// HELPERS // HELPERS
// ══════════════════════════════════════════════════════════ // ══════════════════════════════════════════════════════════════════
public static function debitAccountForMethod(string $method): string public static function debitAccountForMethod(string $method): string
{ {
......
database/seeds/Phase_42_001_seed_egyptian_chart_of_accounts.php
View file @ 78684c69
...@@ -4,13 +4,20 @@ declare(strict_types=1); ...@@ -4,13 +4,20 @@ declare(strict_types=1);
use App\Core\Database; use App\Core\Database;
/** /**
* Egyptian Standard Chart of Accounts — Full Implementation. * Egyptian Standard Chart of Accounts — Full 5-Level Hierarchy.
* *
* Replaces the simplified 4-digit chart with proper 8-digit Egyptian standard codes. * Follows the PDF (دليل الحسابات) EXACTLY for codes 1, 2, 3.
* Revenue section (4) is customized for club/sports facility operations. * Revenue section (code 4) is customized for club/sports facility operations.
*
* Hierarchy:
* L1 (عام/الأول) = 1 digit (1, 2, 3, 4)
* L2 (عام/الثاني) = 2 digits (11, 12, 21, 22, 23, 31, 32, 33, 34, 41, 42)
* L3 (مساعد/الثالث) = 4 digits (1101, 1202, 1206, 2101, 2306, 3101, 4101...)
* L4 (فرعي/الرابع) = 6 digits (110101, 120601, 230601, 310101...)
* L5 (جزئي/الخامس) = 8 digits (11010101, 12060101, 23060101...)
* *
* Strategy: * Strategy:
* 1. Deactivate ALL old 4-digit accounts (preserves FK integrity for journal entries) * 1. Deactivate ALL old accounts (preserves FK integrity for journal entries)
* 2. Insert complete new chart following Egyptian standard numbering * 2. Insert complete new chart following Egyptian standard numbering
* 3. Idempotent: checks account_code existence before insert * 3. Idempotent: checks account_code existence before insert
*/ */
...@@ -19,179 +26,304 @@ return function (Database $db): void { ...@@ -19,179 +26,304 @@ return function (Database $db): void {
$now = date('Y-m-d H:i:s'); $now = date('Y-m-d H:i:s');
// ───────────────────────────────────────────────────────────── // ─────────────────────────────────────────────────────────────
// Step 1: Deactivate old 4-digit accounts // Step 1: Deactivate old accounts (4-digit codes from old system)
// ───────────────────────────────────────────────────────────── // ─────────────────────────────────────────────────────────────
$db->execute( $db->query(
"UPDATE chart_of_accounts SET is_active = 0, updated_at = ? WHERE LENGTH(account_code) <= 4 AND is_active = 1", "UPDATE chart_of_accounts SET is_active = 0, updated_at = ? WHERE is_active = 1",
[$now] [$now]
); );
// ───────────────────────────────────────────────────────────── // ─────────────────────────────────────────────────────────────
// Step 2: Full Egyptian Standard Chart // Step 2: Full Egyptian Standard Chart — exact PDF structure
// ───────────────────────────────────────────────────────────── // ─────────────────────────────────────────────────────────────
$accounts = [ $accounts = [
// ══════════════════════════════════════════════════════════════════ // ══════════════════════════════════════════════════════════════════
// 1 — الأصول (ASSETS) // 1 — الأصول (ASSETS)
// ══════════════════════════════════════════════════════════════════ // ══════════════════════════════════════════════════════════════════
['account_code' => '1', 'name_ar' => 'الأصول', 'name_en' => 'Assets', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => null, 'level' => 1, 'is_header' => 1, 'is_system' => 1], ['account_code' => '1', 'name_ar' => 'الأصول', 'name_en' => 'Assets', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => null, 'level' => 1, 'level_name' => 'عام', 'is_header' => 1, 'is_system' => 1],
// 11 — الأصول الثابتة // ── 11 — الأصول الثابتة (Fixed Assets) ──
['account_code' => '11', 'name_ar' => 'الأصول الثابتة', 'name_en' => 'Fixed Assets', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1', 'level' => 2, 'is_header' => 1, 'is_system' => 1], ['account_code' => '11', 'name_ar' => 'الأصول الثابتة', 'name_en' => 'Fixed Assets', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1', 'level' => 2, 'level_name' => 'عام', 'is_header' => 1, 'is_system' => 1],
['account_code' => '1101', 'name_ar' => 'أصول ثابتة ملموسة', 'name_en' => 'Tangible Fixed Assets', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '11', 'level' => 3, 'is_header' => 1, 'is_system' => 0], ['account_code' => '1101', 'name_ar' => 'أصول ثابتة ملموسة', 'name_en' => 'Tangible Fixed Assets', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '11', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 1, 'is_system' => 0],
['account_code' => '110101', 'name_ar' => 'أراضي', 'name_en' => 'Land', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1101', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '110101', 'name_ar' => 'أراضي', 'name_en' => 'Land', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1101', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '110102', 'name_ar' => 'مباني ومنشآت', 'name_en' => 'Buildings', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1101', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '110102', 'name_ar' => 'مباني ومنشآت', 'name_en' => 'Buildings & Structures', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1101', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '110103', 'name_ar' => 'أثاث وتجهيزات', 'name_en' => 'Furniture & Fixtures', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1101', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '110103', 'name_ar' => 'آلات ومعدات', 'name_en' => 'Machinery & Equipment', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1101', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '110104', 'name_ar' => 'معدات وأجهزة', 'name_en' => 'Equipment', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1101', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '110104', 'name_ar' => 'وسائل نقل وانتقال', 'name_en' => 'Vehicles', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1101', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '110105', 'name_ar' => 'سيارات ووسائل نقل', 'name_en' => 'Vehicles', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1101', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '110105', 'name_ar' => 'عدد وأدوات', 'name_en' => 'Tools & Instruments', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1101', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '110106', 'name_ar' => 'أجهزة حاسب آلي', 'name_en' => 'Computer Equipment', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1101', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '110106', 'name_ar' => 'أجهزة كمبيوتر', 'name_en' => 'Computers', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1101', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '1102', 'name_ar' => 'مجمع الإهلاك', 'name_en' => 'Accumulated Depreciation', 'account_type' => 'asset', 'account_nature' => 'credit', 'parent_code' => '11', 'level' => 3, 'is_header' => 0, 'is_system' => 1], ['account_code' => '110107', 'name_ar' => 'تجهيزات وديكورات', 'name_en' => 'Fixtures & Decorations', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1101', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '1102', 'name_ar' => 'أصول ثابتة غير ملموسة', 'name_en' => 'Intangible Assets', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '11', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 1, 'is_system' => 0],
// 12 — الأصول المتداولة ['account_code' => '110201', 'name_ar' => 'شهرة المحل', 'name_en' => 'Goodwill', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1102', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '12', 'name_ar' => 'الأصول المتداولة', 'name_en' => 'Current Assets', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1', 'level' => 2, 'is_header' => 1, 'is_system' => 1], ['account_code' => '110202', 'name_ar' => 'علامات تجارية', 'name_en' => 'Trademarks', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1102', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '1201', 'name_ar' => 'النقدية وما في حكمها', 'name_en' => 'Cash & Equivalents', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '12', 'level' => 3, 'is_header' => 1, 'is_system' => 1], ['account_code' => '110203', 'name_ar' => 'برامج حاسب آلي', 'name_en' => 'Software', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1102', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '120101', 'name_ar' => 'نقدية بالصندوق', 'name_en' => 'Cash on Hand', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1201', 'level' => 4, 'is_header' => 1, 'is_system' => 1], ['account_code' => '1103', 'name_ar' => 'مشروعات تحت التنفيذ', 'name_en' => 'Projects Under Construction', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '11', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
['account_code' => '12010101', 'name_ar' => 'الصندوق الرئيسي', 'name_en' => 'Main Cash Box', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '120101', 'level' => 5, 'is_header' => 0, 'is_system' => 1], ['account_code' => '1104', 'name_ar' => 'مجمع الإهلاك', 'name_en' => 'Accumulated Depreciation', 'account_type' => 'asset', 'account_nature' => 'credit', 'parent_code' => '11', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 1, 'is_system' => 1],
['account_code' => '120102', 'name_ar' => 'نقدية بالبنوك', 'name_en' => 'Cash at Banks', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1201', 'level' => 4, 'is_header' => 1, 'is_system' => 1], ['account_code' => '110401', 'name_ar' => 'مجمع إهلاك مباني', 'name_en' => 'Accum. Depr. Buildings', 'account_type' => 'asset', 'account_nature' => 'credit', 'parent_code' => '1104', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '12010201', 'name_ar' => 'البنك الرئيسي', 'name_en' => 'Main Bank Account', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '120102', 'level' => 5, 'is_header' => 0, 'is_system' => 1], ['account_code' => '110402', 'name_ar' => 'مجمع إهلاك آلات ومعدات', 'name_en' => 'Accum. Depr. Machinery', 'account_type' => 'asset', 'account_nature' => 'credit', 'parent_code' => '1104', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '120103', 'name_ar' => 'حسابات مدينة (مدينون)', 'name_en' => 'Accounts Receivable', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1201', 'level' => 4, 'is_header' => 0, 'is_system' => 1], ['account_code' => '110403', 'name_ar' => 'مجمع إهلاك وسائل نقل', 'name_en' => 'Accum. Depr. Vehicles', 'account_type' => 'asset', 'account_nature' => 'credit', 'parent_code' => '1104', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '120104', 'name_ar' => 'شيكات تحت التحصيل', 'name_en' => 'Checks Under Collection', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1201', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '110404', 'name_ar' => 'مجمع إهلاك عدد وأدوات', 'name_en' => 'Accum. Depr. Tools', 'account_type' => 'asset', 'account_nature' => 'credit', 'parent_code' => '1104', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '120105', 'name_ar' => 'مخزون', 'name_en' => 'Inventory', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1201', 'level' => 4, 'is_header' => 0, 'is_system' => 1], ['account_code' => '110405', 'name_ar' => 'مجمع إهلاك أجهزة كمبيوتر', 'name_en' => 'Accum. Depr. Computers', 'account_type' => 'asset', 'account_nature' => 'credit', 'parent_code' => '1104', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '120106', 'name_ar' => 'مصروفات مقدمة', 'name_en' => 'Prepaid Expenses', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1201', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '110406', 'name_ar' => 'مجمع إهلاك تجهيزات وديكورات', 'name_en' => 'Accum. Depr. Fixtures', 'account_type' => 'asset', 'account_nature' => 'credit', 'parent_code' => '1104', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '120107', 'name_ar' => 'سلف وقروض موظفين', 'name_en' => 'Employee Loans & Advances', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1201', 'level' => 4, 'is_header' => 0, 'is_system' => 0],
['account_code' => '120108', 'name_ar' => 'ضريبة مدخلات (مشتريات)', 'name_en' => 'Input Tax (Purchases)', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1201', 'level' => 4, 'is_header' => 0, 'is_system' => 1], // ── 12 — الأصول المتداولة (Current Assets) ──
['account_code' => '120109', 'name_ar' => 'أوراق قبض', 'name_en' => 'Notes Receivable', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1201', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '12', 'name_ar' => 'الأصول المتداولة', 'name_en' => 'Current Assets', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1', 'level' => 2, 'level_name' => 'عام', 'is_header' => 1, 'is_system' => 1],
// 1201 — استثمارات متداولة
['account_code' => '1201', 'name_ar' => 'استثمارات متداولة', 'name_en' => 'Current Investments', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '12', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 1, 'is_system' => 0],
['account_code' => '120101', 'name_ar' => 'أسهم وسندات', 'name_en' => 'Stocks & Bonds', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1201', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '120102', 'name_ar' => 'ودائع قصيرة الأجل', 'name_en' => 'Short-term Deposits', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1201', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
// 1202 — المخزون
['account_code' => '1202', 'name_ar' => 'المخزون', 'name_en' => 'Inventory', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '12', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 1, 'is_system' => 1],
['account_code' => '120201', 'name_ar' => 'مخزون مواد خام', 'name_en' => 'Raw Materials Inventory', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1202', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '120202', 'name_ar' => 'مخزون إنتاج تحت التشغيل', 'name_en' => 'Work-in-Progress Inventory', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1202', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '120203', 'name_ar' => 'مخزون إنتاج تام', 'name_en' => 'Finished Goods Inventory', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1202', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '120204', 'name_ar' => 'مخزون قطع غيار', 'name_en' => 'Spare Parts Inventory', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1202', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '120205', 'name_ar' => 'مخزون مواد تعبئة وتغليف', 'name_en' => 'Packing Materials Inventory', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1202', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '120206', 'name_ar' => 'مخزون مواد ومهمات', 'name_en' => 'Supplies Inventory', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1202', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '120207', 'name_ar' => 'بضاعة بالطريق', 'name_en' => 'Goods in Transit', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1202', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '120208', 'name_ar' => 'اعتمادات مستندية مخزون', 'name_en' => 'LC for Inventory', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1202', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '120209', 'name_ar' => 'مخزون بضائع بغرض البيع', 'name_en' => 'Merchandise Inventory', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1202', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 1],
// 1203 — عملاء وأوراق قبض
['account_code' => '1203', 'name_ar' => 'عملاء وأوراق قبض', 'name_en' => 'Customers & Notes Receivable', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '12', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 1, 'is_system' => 1],
['account_code' => '120301', 'name_ar' => 'العملاء', 'name_en' => 'Accounts Receivable', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1203', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 1],
['account_code' => '120302', 'name_ar' => 'أوراق قبض', 'name_en' => 'Notes Receivable', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1203', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '120303', 'name_ar' => 'شيكات تحت التحصيل', 'name_en' => 'Checks Under Collection', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1203', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '120304', 'name_ar' => 'مخصص ديون مشكوك فيها', 'name_en' => 'Allowance for Doubtful Debts', 'account_type' => 'asset', 'account_nature' => 'credit', 'parent_code' => '1203', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
// 1204 — مدينون وأرصدة مدينة
['account_code' => '1204', 'name_ar' => 'مدينون وأرصدة مدينة', 'name_en' => 'Debtors & Debit Balances', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '12', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 1, 'is_system' => 1],
['account_code' => '120401', 'name_ar' => 'مدينون متنوعون', 'name_en' => 'Sundry Debtors', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1204', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '120402', 'name_ar' => 'سلف عاملين', 'name_en' => 'Employee Advances', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1204', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 1],
['account_code' => '120403', 'name_ar' => 'عهد مستديمة', 'name_en' => 'Permanent Custody', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1204', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '120404', 'name_ar' => 'تأمينات لدى الغير', 'name_en' => 'Deposits with Others', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1204', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '120405', 'name_ar' => 'مصروفات مقدمة', 'name_en' => 'Prepaid Expenses', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1204', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '120406', 'name_ar' => 'إيرادات مستحقة', 'name_en' => 'Accrued Revenue', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1204', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '120407', 'name_ar' => 'حسابات التسوية المدينة', 'name_en' => 'Debit Settlement Accounts', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1204', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '120408', 'name_ar' => 'ضريبة مدخلات (مشتريات)', 'name_en' => 'Input VAT', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1204', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 1],
// 1205 — أرصدة مدينة أخرى
['account_code' => '1205', 'name_ar' => 'أرصدة مدينة أخرى', 'name_en' => 'Other Debit Balances', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '12', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 1, 'is_system' => 0],
['account_code' => '120501', 'name_ar' => 'حسابات التحصيل', 'name_en' => 'Collection Accounts', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1205', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '120502', 'name_ar' => 'خطابات ضمان', 'name_en' => 'Letters of Guarantee', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1205', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
// 1206 — النقدية ومافي حكمها
['account_code' => '1206', 'name_ar' => 'النقدية ومافي حكمها', 'name_en' => 'Cash & Cash Equivalents', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '12', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 1, 'is_system' => 1],
['account_code' => '120601', 'name_ar' => 'الصندوق', 'name_en' => 'Cash on Hand', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1206', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 1, 'is_system' => 1],
['account_code' => '12060101', 'name_ar' => 'الصندوق بالجنيه المصري', 'name_en' => 'Cash Box - EGP', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '120601', 'level' => 5, 'level_name' => 'جزئي', 'is_header' => 0, 'is_system' => 1],
['account_code' => '12060102', 'name_ar' => 'الصندوق بالعملات الأجنبية', 'name_en' => 'Cash Box - Foreign Currency', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '120601', 'level' => 5, 'level_name' => 'جزئي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '120602', 'name_ar' => 'حسابات البنوك', 'name_en' => 'Bank Accounts', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1206', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 1, 'is_system' => 1],
['account_code' => '12060201', 'name_ar' => 'البنك الرئيسي - جنيه مصري', 'name_en' => 'Main Bank - EGP', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '120602', 'level' => 5, 'level_name' => 'جزئي', 'is_header' => 0, 'is_system' => 1],
['account_code' => '12060202', 'name_ar' => 'حساب بنكي - عملة أجنبية', 'name_en' => 'Bank Account - Foreign', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '120602', 'level' => 5, 'level_name' => 'جزئي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '120603', 'name_ar' => 'شيكات تحت الإيداع', 'name_en' => 'Checks Pending Deposit', 'account_type' => 'asset', 'account_nature' => 'debit', 'parent_code' => '1206', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
// ══════════════════════════════════════════════════════════════════ // ══════════════════════════════════════════════════════════════════
// 2 — حقوق الملكية والإلتزامات (EQUITY & LIABILITIES) // 2 — حقوق الملكية والإلتزامات (EQUITY & LIABILITIES)
// ══════════════════════════════════════════════════════════════════ // ══════════════════════════════════════════════════════════════════
['account_code' => '2', 'name_ar' => 'حقوق الملكية والإلتزامات', 'name_en' => 'Equity & Liabilities', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => null, 'level' => 1, 'is_header' => 1, 'is_system' => 1], ['account_code' => '2', 'name_ar' => 'حقوق الملكية والإلتزامات', 'name_en' => 'Equity & Liabilities', 'account_type' => 'equity', 'account_nature' => 'credit', 'parent_code' => null, 'level' => 1, 'level_name' => 'عام', 'is_header' => 1, 'is_system' => 1],
// 21 — الإلتزامات (Liabilities) // ── 21 — حقوق الملكية (EQUITY) ──
['account_code' => '21', 'name_ar' => 'الإلتزامات', 'name_en' => 'Liabilities', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2', 'level' => 2, 'is_header' => 1, 'is_system' => 1], ['account_code' => '21', 'name_ar' => 'حقوق الملكية', 'name_en' => 'Equity', 'account_type' => 'equity', 'account_nature' => 'credit', 'parent_code' => '2', 'level' => 2, 'level_name' => 'عام', 'is_header' => 1, 'is_system' => 1],
['account_code' => '2101', 'name_ar' => 'إلتزامات متداولة', 'name_en' => 'Current Liabilities', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '21', 'level' => 3, 'is_header' => 1, 'is_system' => 1], ['account_code' => '2101', 'name_ar' => 'رأس المال المدفوع', 'name_en' => 'Paid-in Capital', 'account_type' => 'equity', 'account_nature' => 'credit', 'parent_code' => '21', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 1],
['account_code' => '210101', 'name_ar' => 'حسابات دائنة (دائنون)', 'name_en' => 'Accounts Payable', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2101', 'level' => 4, 'is_header' => 0, 'is_system' => 1], ['account_code' => '2102', 'name_ar' => 'الاحتياطيات', 'name_en' => 'Reserves', 'account_type' => 'equity', 'account_nature' => 'credit', 'parent_code' => '21', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 1, 'is_system' => 1],
['account_code' => '210102', 'name_ar' => 'مصروفات مستحقة', 'name_en' => 'Accrued Expenses', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2101', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '210201', 'name_ar' => 'أرباح مرحلة', 'name_en' => 'Retained Earnings', 'account_type' => 'equity', 'account_nature' => 'credit', 'parent_code' => '2102', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 1],
['account_code' => '210103', 'name_ar' => 'ضرائب مستحقة', 'name_en' => 'Tax Payable', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2101', 'level' => 4, 'is_header' => 0, 'is_system' => 1], ['account_code' => '210202', 'name_ar' => 'احتياطي قانوني', 'name_en' => 'Legal Reserve', 'account_type' => 'equity', 'account_nature' => 'credit', 'parent_code' => '2102', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '210104', 'name_ar' => 'تأمينات اجتماعية مستحقة', 'name_en' => 'Social Insurance Payable', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2101', 'level' => 4, 'is_header' => 0, 'is_system' => 1], ['account_code' => '210203', 'name_ar' => 'احتياطي نظامي', 'name_en' => 'Statutory Reserve', 'account_type' => 'equity', 'account_nature' => 'credit', 'parent_code' => '2102', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '210105', 'name_ar' => 'إيرادات مؤجلة', 'name_en' => 'Deferred Revenue', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2101', 'level' => 4, 'is_header' => 0, 'is_system' => 1], ['account_code' => '210204', 'name_ar' => 'احتياطي عام', 'name_en' => 'General Reserve', 'account_type' => 'equity', 'account_nature' => 'credit', 'parent_code' => '2102', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '210106', 'name_ar' => 'تأمينات عضويات مستحقة', 'name_en' => 'Membership Deposits', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2101', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '2103', 'name_ar' => 'أرباح (خسائر) العام', 'name_en' => 'Current Year Profit/Loss', 'account_type' => 'equity', 'account_nature' => 'credit', 'parent_code' => '21', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
['account_code' => '210107', 'name_ar' => 'تأمينات إيجارات مستحقة', 'name_en' => 'Rental Deposits Liability', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2101', 'level' => 4, 'is_header' => 0, 'is_system' => 1],
['account_code' => '210108', 'name_ar' => 'مخصص مكافأة نهاية خدمة', 'name_en' => 'End of Service Provision', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2101', 'level' => 4, 'is_header' => 0, 'is_system' => 0], // ── 22 — الإلتزامات الغير المتداولة (NON-CURRENT LIABILITIES) ──
['account_code' => '210109', 'name_ar' => 'أوراق دفع', 'name_en' => 'Notes Payable', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2101', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '22', 'name_ar' => 'الإلتزامات الغير المتداولة', 'name_en' => 'Non-Current Liabilities', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2', 'level' => 2, 'level_name' => 'عام', 'is_header' => 1, 'is_system' => 1],
['account_code' => '2102', 'name_ar' => 'إلتزامات طويلة الأجل', 'name_en' => 'Long-term Liabilities', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '21', 'level' => 3, 'is_header' => 1, 'is_system' => 0], ['account_code' => '2201', 'name_ar' => 'قروض طويلة الأجل', 'name_en' => 'Long-term Loans', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '22', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 1, 'is_system' => 0],
['account_code' => '210201', 'name_ar' => 'قروض طويلة الأجل', 'name_en' => 'Long-term Loans', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2102', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '220101', 'name_ar' => 'قروض من بنوك عملة محلية', 'name_en' => 'Bank Loans - Local', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2201', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '220102', 'name_ar' => 'قروض من بنوك عملة أجنبية', 'name_en' => 'Bank Loans - Foreign', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2201', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
// 22 — حقوق الملكية (Equity) ['account_code' => '2202', 'name_ar' => 'قروض من مؤسسات مالية', 'name_en' => 'Financial Institution Loans', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '22', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
['account_code' => '22', 'name_ar' => 'حقوق الملكية', 'name_en' => 'Equity', 'account_type' => 'equity', 'account_nature' => 'credit', 'parent_code' => '2', 'level' => 2, 'is_header' => 1, 'is_system' => 1], ['account_code' => '2203', 'name_ar' => 'قروض من جهات أخرى', 'name_en' => 'Loans from Other Parties', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '22', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
['account_code' => '2201', 'name_ar' => 'رأس المال والاحتياطيات', 'name_en' => 'Capital & Reserves', 'account_type' => 'equity', 'account_nature' => 'credit', 'parent_code' => '22', 'level' => 3, 'is_header' => 1, 'is_system' => 1], ['account_code' => '2204', 'name_ar' => 'سندات', 'name_en' => 'Bonds Payable', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '22', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
['account_code' => '220101', 'name_ar' => 'رأس المال', 'name_en' => 'Capital', 'account_type' => 'equity', 'account_nature' => 'credit', 'parent_code' => '2201', 'level' => 4, 'is_header' => 0, 'is_system' => 1], ['account_code' => '2205', 'name_ar' => 'مخصصات طويلة الأجل', 'name_en' => 'Long-term Provisions', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '22', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 1, 'is_system' => 0],
['account_code' => '220102', 'name_ar' => 'أرباح محتجزة', 'name_en' => 'Retained Earnings', 'account_type' => 'equity', 'account_nature' => 'credit', 'parent_code' => '2201', 'level' => 4, 'is_header' => 0, 'is_system' => 1], ['account_code' => '220501', 'name_ar' => 'مخصص مكافأة نهاية خدمة', 'name_en' => 'End of Service Provision', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2205', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '220103', 'name_ar' => 'احتياطي قانوني', 'name_en' => 'Legal Reserve', 'account_type' => 'equity', 'account_nature' => 'credit', 'parent_code' => '2201', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '2206', 'name_ar' => 'التزامات طويلة الأجل أخرى', 'name_en' => 'Other Long-term Liabilities', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '22', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
['account_code' => '220104', 'name_ar' => 'احتياطي عام', 'name_en' => 'General Reserve', 'account_type' => 'equity', 'account_nature' => 'credit', 'parent_code' => '2201', 'level' => 4, 'is_header' => 0, 'is_system' => 0],
// ── 23 — الإلتزامات المتداولة (CURRENT LIABILITIES) ──
['account_code' => '23', 'name_ar' => 'الإلتزامات المتداولة', 'name_en' => 'Current Liabilities', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2', 'level' => 2, 'level_name' => 'عام', 'is_header' => 1, 'is_system' => 1],
['account_code' => '2301', 'name_ar' => 'بنوك دائنة (سحب على المكشوف)', 'name_en' => 'Bank Overdraft', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '23', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
['account_code' => '2302', 'name_ar' => 'قروض قصيرة الأجل', 'name_en' => 'Short-term Loans', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '23', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
['account_code' => '2303', 'name_ar' => 'الجزء المتداول من القروض', 'name_en' => 'Current Portion of Long-term', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '23', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
['account_code' => '2304', 'name_ar' => 'سندات وأذون خزانة', 'name_en' => 'Treasury Bills & Bonds', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '23', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
['account_code' => '2305', 'name_ar' => 'أوراق دفع', 'name_en' => 'Notes Payable', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '23', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
['account_code' => '2306', 'name_ar' => 'الموردون', 'name_en' => 'Suppliers', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '23', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 1, 'is_system' => 1],
['account_code' => '230601', 'name_ar' => 'الموردون', 'name_en' => 'Accounts Payable', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2306', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 1],
['account_code' => '230602', 'name_ar' => 'موردون - خدمات', 'name_en' => 'Service Suppliers', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2306', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '2307', 'name_ar' => 'دائنون متنوعون', 'name_en' => 'Sundry Creditors', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '23', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
['account_code' => '2308', 'name_ar' => 'أرصدة دائنة أخرى', 'name_en' => 'Other Credit Balances', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '23', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 1, 'is_system' => 1],
['account_code' => '230801', 'name_ar' => 'تأمينات للغير', 'name_en' => 'Deposits from Others', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2308', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 1],
['account_code' => '230802', 'name_ar' => 'إيرادات محصلة مقدما', 'name_en' => 'Unearned Revenue', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2308', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '230803', 'name_ar' => 'أقساط قروض مستحقة', 'name_en' => 'Loan Installments Due', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2308', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '230804', 'name_ar' => 'جاري مصلحة الضرائب', 'name_en' => 'Tax Authority Payable', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2308', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 1],
['account_code' => '230805', 'name_ar' => 'الهيئة العامة للتأمين الصحي', 'name_en' => 'Health Insurance Authority', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2308', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '230806', 'name_ar' => 'الهيئة القومية للتأمينات', 'name_en' => 'Social Insurance Authority', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2308', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 1, 'is_system' => 1],
['account_code' => '23080601', 'name_ar' => 'الهيئة القومية للتأمينات الاجتماعية', 'name_en' => 'Social Insurance Payable', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '230806', 'level' => 5, 'level_name' => 'جزئي', 'is_header' => 0, 'is_system' => 1],
['account_code' => '230807', 'name_ar' => 'صناديق خاصة', 'name_en' => 'Special Funds', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2308', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '230808', 'name_ar' => 'مخصص ضريبة الدخل', 'name_en' => 'Income Tax Provision', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2308', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '230809', 'name_ar' => 'إيرادات مدفوعة مقدما', 'name_en' => 'Deferred Revenue', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2308', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 1],
['account_code' => '230810', 'name_ar' => 'مصروفات مستحقة', 'name_en' => 'Accrued Expenses', 'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2308', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 1],
// ══════════════════════════════════════════════════════════════════ // ══════════════════════════════════════════════════════════════════
// 3 — التكاليف والمصروفات (EXPENSES) // 3 — التكاليف والمصروفات (COSTS & EXPENSES)
// ══════════════════════════════════════════════════════════════════ // ══════════════════════════════════════════════════════════════════
['account_code' => '3', 'name_ar' => 'التكاليف والمصروفات', 'name_en' => 'Costs & Expenses', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => null, 'level' => 1, 'is_header' => 1, 'is_system' => 1], ['account_code' => '3', 'name_ar' => 'التكاليف والمصروفات', 'name_en' => 'Costs & Expenses', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => null, 'level' => 1, 'level_name' => 'عام', 'is_header' => 1, 'is_system' => 1],
// 31 — مصروفات النشاط // ── 31 — تكاليف النشاط (Cost of Operations) ──
['account_code' => '31', 'name_ar' => 'مصروفات النشاط', 'name_en' => 'Operating Expenses', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3', 'level' => 2, 'is_header' => 1, 'is_system' => 1], ['account_code' => '31', 'name_ar' => 'تكاليف النشاط', 'name_en' => 'Cost of Operations', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3', 'level' => 2, 'level_name' => 'عام', 'is_header' => 1, 'is_system' => 1],
['account_code' => '3101', 'name_ar' => 'مصروفات الموظفين', 'name_en' => 'Personnel Expenses', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '31', 'level' => 3, 'is_header' => 1, 'is_system' => 1],
['account_code' => '310101', 'name_ar' => 'مصروفات رواتب وأجور', 'name_en' => 'Salaries & Wages', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3101', 'level' => 4, 'is_header' => 0, 'is_system' => 1], // 3101 — الاجور والمرتبات (تكاليف النشاط)
['account_code' => '310102', 'name_ar' => 'حصة صاحب العمل تأمينات', 'name_en' => 'Employer Social Insurance', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3101', 'level' => 4, 'is_header' => 0, 'is_system' => 1], ['account_code' => '3101', 'name_ar' => 'الاجور والمرتبات', 'name_en' => 'Wages & Salaries - Operations', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '31', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 1, 'is_system' => 1],
['account_code' => '310103', 'name_ar' => 'بدلات وحوافز', 'name_en' => 'Allowances & Bonuses', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3101', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '310101', 'name_ar' => 'الاجور الاساسية', 'name_en' => 'Basic Wages', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3101', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 1],
['account_code' => '310104', 'name_ar' => 'مصروفات تدريب', 'name_en' => 'Training Expenses', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3101', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '310102', 'name_ar' => 'الأجور الإضافية', 'name_en' => 'Overtime Wages', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3101', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '310105', 'name_ar' => 'مكافأة نهاية خدمة', 'name_en' => 'End of Service Benefits', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3101', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '310103', 'name_ar' => 'حصة الشركة في التأمينات', 'name_en' => 'Employer Social Insurance', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3101', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 1],
['account_code' => '310104', 'name_ar' => 'بدلات نقدية', 'name_en' => 'Cash Allowances', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3101', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
// COGS ['account_code' => '310105', 'name_ar' => 'مزايا عينية', 'name_en' => 'Benefits in Kind', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3101', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '3102', 'name_ar' => 'تكلفة البضاعة المباعة', 'name_en' => 'Cost of Goods Sold', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '31', 'level' => 3, 'is_header' => 0, 'is_system' => 1], ['account_code' => '310106', 'name_ar' => 'مكافآت وحوافز', 'name_en' => 'Bonuses & Incentives', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3101', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
// Operating Expenses // 3102 — مستلزمات سلعية
['account_code' => '3103', 'name_ar' => 'مصروفات تشغيلية', 'name_en' => 'Operating Expenses', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '31', 'level' => 3, 'is_header' => 1, 'is_system' => 1], ['account_code' => '3102', 'name_ar' => 'مستلزمات سلعية', 'name_en' => 'Commodity Requirements', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '31', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 1, 'is_system' => 0],
['account_code' => '310301', 'name_ar' => 'مصاريف بنكية', 'name_en' => 'Bank Charges', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3103', 'level' => 4, 'is_header' => 0, 'is_system' => 1], ['account_code' => '310201', 'name_ar' => 'مواد خام ومهمات', 'name_en' => 'Raw Materials & Supplies', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3102', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '310302', 'name_ar' => 'مصروفات إيجار', 'name_en' => 'Rent Expense', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3103', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '310202', 'name_ar' => 'قطع غيار ووقود', 'name_en' => 'Spare Parts & Fuel', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3102', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '310303', 'name_ar' => 'مصروفات مرافق (كهرباء/مياه/غاز)', 'name_en' => 'Utilities', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3103', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '310203', 'name_ar' => 'مواد تعبئة وتغليف', 'name_en' => 'Packing Materials', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3102', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '310304', 'name_ar' => 'مصروفات صيانة', 'name_en' => 'Maintenance Expense', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3103', 'level' => 4, 'is_header' => 0, 'is_system' => 0],
['account_code' => '310305', 'name_ar' => 'مصروفات إهلاك', 'name_en' => 'Depreciation Expense', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3103', 'level' => 4, 'is_header' => 0, 'is_system' => 1], // 3103 — مستلزمات خدمية
['account_code' => '310306', 'name_ar' => 'مصروفات نظافة', 'name_en' => 'Cleaning Expense', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3103', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '3103', 'name_ar' => 'مستلزمات خدمية', 'name_en' => 'Service Requirements', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '31', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 1, 'is_system' => 0],
['account_code' => '310307', 'name_ar' => 'مصروفات أمن وحراسة', 'name_en' => 'Security Expense', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3103', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '310301', 'name_ar' => 'مصروفات نقل وانتقال', 'name_en' => 'Transportation', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3103', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '310308', 'name_ar' => 'مصروفات تأمين (ممتلكات)', 'name_en' => 'Property Insurance', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3103', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '310302', 'name_ar' => 'مصروفات إيجار - نشاط', 'name_en' => 'Rent - Operations', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3103', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '310309', 'name_ar' => 'مصروفات اتصالات وإنترنت', 'name_en' => 'Communications', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3103', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '310303', 'name_ar' => 'مصروفات صيانة - نشاط', 'name_en' => 'Maintenance - Operations', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3103', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '310310', 'name_ar' => 'مصروفات مطبوعات وقرطاسية', 'name_en' => 'Printing & Stationery', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3103', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '310304', 'name_ar' => 'مصروفات كهرباء ومياه - نشاط', 'name_en' => 'Utilities - Operations', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3103', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '310311', 'name_ar' => 'مصروفات ضيافة', 'name_en' => 'Hospitality', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3103', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '310305', 'name_ar' => 'مصروفات تأمين - نشاط', 'name_en' => 'Insurance - Operations', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3103', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '310312', 'name_ar' => 'مصروفات نقل ومواصلات', 'name_en' => 'Transportation', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3103', 'level' => 4, 'is_header' => 0, 'is_system' => 0],
['account_code' => '310313', 'name_ar' => 'مصروفات إعلان وتسويق', 'name_en' => 'Marketing & Advertising', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3103', 'level' => 4, 'is_header' => 0, 'is_system' => 0], // 3104-3171 — other operating codes (abbreviated)
['account_code' => '310314', 'name_ar' => 'مصروفات رسوم حكومية', 'name_en' => 'Government Fees', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3103', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '3104', 'name_ar' => 'مصروفات إدارية - نشاط', 'name_en' => 'Admin Expenses - Operations', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '31', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 1, 'is_system' => 0],
['account_code' => '310315', 'name_ar' => 'مصروفات استشارات قانونية', 'name_en' => 'Legal & Professional Fees', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3103', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '310401', 'name_ar' => 'مطبوعات وأدوات كتابية', 'name_en' => 'Stationery - Operations', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3104', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '310316', 'name_ar' => 'مصروفات شحن ونقل مشتريات', 'name_en' => 'Shipping & Freight', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3103', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '310402', 'name_ar' => 'مصروفات ضيافة - نشاط', 'name_en' => 'Hospitality - Operations', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3104', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '310399', 'name_ar' => 'مصروفات متنوعة', 'name_en' => 'Miscellaneous Expenses', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3103', 'level' => 4, 'is_header' => 0, 'is_system' => 0],
// 3172 — تكلفة بضائع بغرض البيع (COGS)
// Sports & Activities Expenses ['account_code' => '3172', 'name_ar' => 'مخزون بضائع بغرض البيع', 'name_en' => 'Cost of Goods Sold', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '31', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 1],
['account_code' => '3104', 'name_ar' => 'مصروفات أنشطة ورياضة', 'name_en' => 'Sports & Activities Expenses', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '31', 'level' => 3, 'is_header' => 1, 'is_system' => 0],
['account_code' => '310401', 'name_ar' => 'مصروفات أكاديميات رياضية', 'name_en' => 'Sports Academy Expenses', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3104', 'level' => 4, 'is_header' => 0, 'is_system' => 0], // ── 32 — مصروفات تسويقية وبيعية (Selling & Marketing) ──
['account_code' => '310402', 'name_ar' => 'مصروفات مرافق ومعدات رياضية', 'name_en' => 'Sports Facilities Expenses', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3104', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '32', 'name_ar' => 'مصروفات تسويقية وبيعية', 'name_en' => 'Selling & Marketing Expenses', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3', 'level' => 2, 'level_name' => 'عام', 'is_header' => 1, 'is_system' => 0],
['account_code' => '310403', 'name_ar' => 'مصروفات فعاليات وبطولات', 'name_en' => 'Events & Tournaments', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3104', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '3201', 'name_ar' => 'الاجور والمرتبات - بيعية', 'name_en' => 'Wages - Selling', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '32', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 1, 'is_system' => 0],
['account_code' => '320101', 'name_ar' => 'أجور موظفي المبيعات', 'name_en' => 'Sales Staff Wages', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3201', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '3202', 'name_ar' => 'عمولات بيعية', 'name_en' => 'Sales Commissions', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '32', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
['account_code' => '3203', 'name_ar' => 'مصروفات دعاية وإعلان', 'name_en' => 'Advertising & Publicity', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '32', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
['account_code' => '3204', 'name_ar' => 'مصروفات نقل مبيعات', 'name_en' => 'Sales Transportation', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '32', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
['account_code' => '3205', 'name_ar' => 'مصروفات تسويقية متنوعة', 'name_en' => 'Other Marketing Expenses', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '32', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
// ── 33 — مصروفات عمومية وإدارية (General & Administrative) ──
['account_code' => '33', 'name_ar' => 'مصروفات عمومية وإدارية', 'name_en' => 'General & Admin Expenses', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3', 'level' => 2, 'level_name' => 'عام', 'is_header' => 1, 'is_system' => 1],
// 3301 — الاجور والمرتبات - عمومي
['account_code' => '3301', 'name_ar' => 'الاجور والمرتبات - عمومي', 'name_en' => 'Wages - Admin', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '33', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 1, 'is_system' => 0],
['account_code' => '330101', 'name_ar' => 'أجور إدارية', 'name_en' => 'Admin Wages', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3301', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '330102', 'name_ar' => 'تأمينات - إداري', 'name_en' => 'Insurance - Admin', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3301', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
// 3302-3313 — various G&A expenses
['account_code' => '3302', 'name_ar' => 'مستلزمات سلعية - عمومي', 'name_en' => 'Commodity - Admin', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '33', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
['account_code' => '3303', 'name_ar' => 'مستلزمات خدمية - عمومي', 'name_en' => 'Services - Admin', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '33', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 1, 'is_system' => 0],
['account_code' => '330301', 'name_ar' => 'مصروفات نقل - إداري', 'name_en' => 'Transportation - Admin', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3303', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '330302', 'name_ar' => 'مصروفات إيجار - إداري', 'name_en' => 'Rent - Admin', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3303', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '330303', 'name_ar' => 'مصروفات صيانة - إداري', 'name_en' => 'Maintenance - Admin', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3303', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '330304', 'name_ar' => 'كهرباء ومياه - إداري', 'name_en' => 'Utilities - Admin', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3303', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '330305', 'name_ar' => 'اتصالات وإنترنت - إداري', 'name_en' => 'Communications - Admin', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3303', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '3304', 'name_ar' => 'مصروفات مطبوعات وقرطاسية', 'name_en' => 'Printing & Stationery', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '33', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
['account_code' => '3305', 'name_ar' => 'مصروفات ضيافة - عمومي', 'name_en' => 'Hospitality - Admin', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '33', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
['account_code' => '3306', 'name_ar' => 'مصروفات سفر - عمومي', 'name_en' => 'Travel - Admin', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '33', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
['account_code' => '3307', 'name_ar' => 'مصروفات تدريب', 'name_en' => 'Training Expenses', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '33', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
['account_code' => '3308', 'name_ar' => 'رسوم حكومية', 'name_en' => 'Government Fees', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '33', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
['account_code' => '3309', 'name_ar' => 'استشارات قانونية ومهنية', 'name_en' => 'Legal & Professional Fees', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '33', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
['account_code' => '3310', 'name_ar' => 'مصروفات أمن وحراسة', 'name_en' => 'Security Expenses', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '33', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
['account_code' => '3311', 'name_ar' => 'مصروفات نظافة', 'name_en' => 'Cleaning Expenses', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '33', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
['account_code' => '3312', 'name_ar' => 'مصروفات تأمين ممتلكات', 'name_en' => 'Property Insurance', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '33', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
['account_code' => '3313', 'name_ar' => 'مصروفات متنوعة - عمومي', 'name_en' => 'Misc. Expenses - Admin', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '33', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
// 3314 — عمولة ومصروفات بنكية
['account_code' => '3314', 'name_ar' => 'عمولة ومصروفات بنكية', 'name_en' => 'Bank Fees & Commissions', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '33', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 1, 'is_system' => 1],
['account_code' => '331401', 'name_ar' => 'عمولات بنكية', 'name_en' => 'Bank Commissions', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3314', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '331402', 'name_ar' => 'مصروفات بنكية', 'name_en' => 'Bank Charges', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3314', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 1],
// 3315 — مصروفات ديون معدومة
['account_code' => '3315', 'name_ar' => 'مصروفات ديون معدومة', 'name_en' => 'Bad Debts Expense', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '33', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
// 3316 — الاهلاكات
['account_code' => '3316', 'name_ar' => 'الاهلاكات', 'name_en' => 'Depreciation', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '33', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 1],
// 3317 — مخصصات
['account_code' => '3317', 'name_ar' => 'مخصصات', 'name_en' => 'Provisions', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '33', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
// ── 34 — مصروفات تمويلية (Financing Expenses) ──
['account_code' => '34', 'name_ar' => 'مصروفات تمويلية', 'name_en' => 'Financing Expenses', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3', 'level' => 2, 'level_name' => 'عام', 'is_header' => 1, 'is_system' => 0],
['account_code' => '3401', 'name_ar' => 'فوائد مدينة', 'name_en' => 'Interest Expense', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '34', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 1, 'is_system' => 0],
['account_code' => '340101', 'name_ar' => 'فوائد قروض', 'name_en' => 'Loan Interest', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3401', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '340102', 'name_ar' => 'فوائد سحب على المكشوف', 'name_en' => 'Overdraft Interest', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '3401', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '3402', 'name_ar' => 'فروق عملة', 'name_en' => 'Foreign Exchange Loss', 'account_type' => 'expense', 'account_nature' => 'debit', 'parent_code' => '34', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
// ══════════════════════════════════════════════════════════════════ // ══════════════════════════════════════════════════════════════════
// 4 — الإيرادات (REVENUE) — CUSTOMIZED FOR CLUB // 4 — الإيرادات (REVENUE) — CUSTOMIZED FOR CLUB
// ══════════════════════════════════════════════════════════════════ // ══════════════════════════════════════════════════════════════════
['account_code' => '4', 'name_ar' => 'الإيرادات', 'name_en' => 'Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => null, 'level' => 1, 'is_header' => 1, 'is_system' => 1], ['account_code' => '4', 'name_ar' => 'الإيرادات', 'name_en' => 'Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => null, 'level' => 1, 'level_name' => 'عام', 'is_header' => 1, 'is_system' => 1],
// 41 — إيرادات النشاط // ── 41 — إيرادات النشاط (Operating Revenue) ──
['account_code' => '41', 'name_ar' => 'إيرادات النشاط', 'name_en' => 'Operating Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4', 'level' => 2, 'is_header' => 1, 'is_system' => 1], ['account_code' => '41', 'name_ar' => 'إيرادات النشاط', 'name_en' => 'Operating Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4', 'level' => 2, 'level_name' => 'عام', 'is_header' => 1, 'is_system' => 1],
// 4101 — إيرادات العضويات // 4101 — إيرادات العضويات
['account_code' => '4101', 'name_ar' => 'إيرادات العضويات', 'name_en' => 'Membership Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '41', 'level' => 3, 'is_header' => 1, 'is_system' => 1], ['account_code' => '4101', 'name_ar' => 'إيرادات العضويات', 'name_en' => 'Membership Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '41', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 1, 'is_system' => 1],
['account_code' => '410101', 'name_ar' => 'رسوم استمارات', 'name_en' => 'Form Fee Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4101', 'level' => 4, 'is_header' => 0, 'is_system' => 1], ['account_code' => '410101', 'name_ar' => 'رسوم استمارات', 'name_en' => 'Form Fee Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4101', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 1],
['account_code' => '410102', 'name_ar' => 'قيمة عضوية', 'name_en' => 'Membership Value Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4101', 'level' => 4, 'is_header' => 0, 'is_system' => 1], ['account_code' => '410102', 'name_ar' => 'قيمة عضوية', 'name_en' => 'Membership Value Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4101', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 1],
['account_code' => '410103', 'name_ar' => 'رسوم إضافة ملحقين', 'name_en' => 'Dependent Addition Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4101', 'level' => 4, 'is_header' => 0, 'is_system' => 1], ['account_code' => '410103', 'name_ar' => 'رسوم إضافة ملحقين', 'name_en' => 'Dependent Addition Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4101', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 1],
// 4102 — إيرادات الاشتراكات // 4102 — إيرادات الاشتراكات
['account_code' => '4102', 'name_ar' => 'إيرادات الاشتراكات', 'name_en' => 'Subscription Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '41', 'level' => 3, 'is_header' => 1, 'is_system' => 1], ['account_code' => '4102', 'name_ar' => 'إيرادات الاشتراكات', 'name_en' => 'Subscription Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '41', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 1, 'is_system' => 1],
['account_code' => '410201', 'name_ar' => 'اشتراك سنوي', 'name_en' => 'Annual Subscription', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4102', 'level' => 4, 'is_header' => 0, 'is_system' => 1], ['account_code' => '410201', 'name_ar' => 'اشتراك سنوي', 'name_en' => 'Annual Subscription', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4102', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 1],
['account_code' => '410202', 'name_ar' => 'رسوم تنمية', 'name_en' => 'Development Fee Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4102', 'level' => 4, 'is_header' => 0, 'is_system' => 1], ['account_code' => '410202', 'name_ar' => 'رسوم تنمية', 'name_en' => 'Development Fee', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4102', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 1],
// 4103 — إيرادات التحويلات والحالات // 4103 — إيرادات التحويلات والحالات
['account_code' => '4103', 'name_ar' => 'إيرادات التحويلات والحالات', 'name_en' => 'Transfer & Cases Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '41', 'level' => 3, 'is_header' => 1, 'is_system' => 1], ['account_code' => '4103', 'name_ar' => 'إيرادات التحويلات والحالات', 'name_en' => 'Transfer & Cases Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '41', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 1, 'is_system' => 1],
['account_code' => '410301', 'name_ar' => 'رسوم فصل', 'name_en' => 'Separation Fee Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4103', 'level' => 4, 'is_header' => 0, 'is_system' => 1], ['account_code' => '410301', 'name_ar' => 'رسوم فصل', 'name_en' => 'Separation Fee Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4103', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 1],
['account_code' => '410302', 'name_ar' => 'رسوم طلاق', 'name_en' => 'Divorce Fee Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4103', 'level' => 4, 'is_header' => 0, 'is_system' => 1], ['account_code' => '410302', 'name_ar' => 'رسوم طلاق', 'name_en' => 'Divorce Fee Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4103', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 1],
['account_code' => '410303', 'name_ar' => 'رسوم نقل وفاة', 'name_en' => 'Death Transfer Fee Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4103', 'level' => 4, 'is_header' => 0, 'is_system' => 1], ['account_code' => '410303', 'name_ar' => 'رسوم نقل وفاة', 'name_en' => 'Death Transfer Fee', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4103', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 1],
['account_code' => '410304', 'name_ar' => 'رسوم تنازل', 'name_en' => 'Waiver Fee Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4103', 'level' => 4, 'is_header' => 0, 'is_system' => 1], ['account_code' => '410304', 'name_ar' => 'رسوم تنازل', 'name_en' => 'Waiver Fee Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4103', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 1],
['account_code' => '410305', 'name_ar' => 'تحويل رياضي', 'name_en' => 'Sports Conversion Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4103', 'level' => 4, 'is_header' => 0, 'is_system' => 1], ['account_code' => '410305', 'name_ar' => 'تحويل رياضي', 'name_en' => 'Sports Conversion Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4103', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 1],
// 4104 — إيرادات عضويات خاصة // 4104 — إيرادات عضويات خاصة
['account_code' => '4104', 'name_ar' => 'إيرادات عضويات خاصة', 'name_en' => 'Special Memberships Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '41', 'level' => 3, 'is_header' => 1, 'is_system' => 1], ['account_code' => '4104', 'name_ar' => 'إيرادات عضويات خاصة', 'name_en' => 'Special Membership Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '41', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 1, 'is_system' => 1],
['account_code' => '410401', 'name_ar' => 'عضوية موسمية', 'name_en' => 'Seasonal Membership Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4104', 'level' => 4, 'is_header' => 0, 'is_system' => 1], ['account_code' => '410401', 'name_ar' => 'عضوية موسمية', 'name_en' => 'Seasonal Membership', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4104', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 1],
['account_code' => '410402', 'name_ar' => 'بدل فاقد كارنيه', 'name_en' => 'Carnet Replacement Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4104', 'level' => 4, 'is_header' => 0, 'is_system' => 1], ['account_code' => '410402', 'name_ar' => 'بدل فاقد كارنيه', 'name_en' => 'Carnet Replacement', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4104', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 1],
['account_code' => '410403', 'name_ar' => 'عضوية أجنبية', 'name_en' => 'Foreign Membership Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4104', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '410403', 'name_ar' => 'عضوية أجنبية', 'name_en' => 'Foreign Membership', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4104', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
// 4105 — إيرادات الأنشطة والرياضة // 4105 — إيرادات الأنشطة والرياضة
['account_code' => '4105', 'name_ar' => 'إيرادات الأنشطة والرياضة', 'name_en' => 'Activities & Sports Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '41', 'level' => 3, 'is_header' => 1, 'is_system' => 1], ['account_code' => '4105', 'name_ar' => 'إيرادات الأنشطة والرياضة', 'name_en' => 'Activities & Sports Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '41', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 1, 'is_system' => 1],
['account_code' => '410501', 'name_ar' => 'اشتراكات أنشطة', 'name_en' => 'Activity Subscription Revenue','account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4105', 'level' => 4, 'is_header' => 0, 'is_system' => 1], ['account_code' => '410501', 'name_ar' => 'اشتراكات أنشطة', 'name_en' => 'Activity Subscriptions', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4105', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 1],
['account_code' => '410502', 'name_ar' => 'أكاديميات رياضية', 'name_en' => 'Sports Academy Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4105', 'level' => 4, 'is_header' => 0, 'is_system' => 1], ['account_code' => '410502', 'name_ar' => 'أكاديميات رياضية', 'name_en' => 'Sports Academies Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4105', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 1],
// 4106 — إيرادات الغرامات
['account_code' => '4106', 'name_ar' => 'إيرادات الغرامات', 'name_en' => 'Fine Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '41', 'level' => 3, 'is_header' => 0, 'is_system' => 1],
// 4107 — إيرادات المبيعات // 4106-4110 — single-level revenue accounts
['account_code' => '4107', 'name_ar' => 'إيرادات المبيعات', 'name_en' => 'Sales Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '41', 'level' => 3, 'is_header' => 0, 'is_system' => 1], ['account_code' => '4106', 'name_ar' => 'إيرادات الغرامات', 'name_en' => 'Fine Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '41', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 1],
['account_code' => '4107', 'name_ar' => 'إيرادات المبيعات', 'name_en' => 'Sales Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '41', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 1],
// 4108 — إيرادات الإيجارات ['account_code' => '4108', 'name_ar' => 'إيرادات الإيجارات', 'name_en' => 'Rental Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '41', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
['account_code' => '4108', 'name_ar' => 'إيرادات الإيجارات', 'name_en' => 'Rental Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '41', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
// 4109 — إيرادات الأقساط // 4109 — إيرادات الأقساط
['account_code' => '4109', 'name_ar' => 'إيرادات الأقساط', 'name_en' => 'Installment Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '41', 'level' => 3, 'is_header' => 1, 'is_system' => 1], ['account_code' => '4109', 'name_ar' => 'إيرادات الأقساط', 'name_en' => 'Installment Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '41', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 1, 'is_system' => 1],
['account_code' => '410901', 'name_ar' => 'مقدمات تقسيط', 'name_en' => 'Down Payment Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4109', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '410901', 'name_ar' => 'مقدمات تقسيط', 'name_en' => 'Down Payment Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4109', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
['account_code' => '410902', 'name_ar' => 'أقساط شهرية', 'name_en' => 'Monthly Installment Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4109', 'level' => 4, 'is_header' => 0, 'is_system' => 0], ['account_code' => '410902', 'name_ar' => 'أقساط شهرية', 'name_en' => 'Monthly Installment Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4109', 'level' => 4, 'level_name' => 'فرعي', 'is_header' => 0, 'is_system' => 0],
// 4110 — إيرادات خدمات (catch-all) // 4110 — إيرادات خدمات (catch-all)
['account_code' => '4110', 'name_ar' => 'إيرادات خدمات', 'name_en' => 'Service Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '41', 'level' => 3, 'is_header' => 0, 'is_system' => 1], ['account_code' => '4110', 'name_ar' => 'إيرادات خدمات', 'name_en' => 'Service Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '41', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 1],
// 42 — إيرادات أخرى // ── 42 — إيرادات أخرى (Other Revenue) ──
['account_code' => '42', 'name_ar' => 'إيرادات أخرى', 'name_en' => 'Other Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4', 'level' => 2, 'is_header' => 1, 'is_system' => 0], ['account_code' => '42', 'name_ar' => 'إيرادات أخرى', 'name_en' => 'Other Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '4', 'level' => 2, 'level_name' => 'عام', 'is_header' => 1, 'is_system' => 0],
['account_code' => '4201', 'name_ar' => 'فوائد بنكية دائنة', 'name_en' => 'Bank Interest Income', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '42', 'level' => 3, 'is_header' => 0, 'is_system' => 1], ['account_code' => '4201', 'name_ar' => 'أرباح بيع أصول', 'name_en' => 'Gain on Asset Disposal', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '42', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
['account_code' => '4202', 'name_ar' => 'إيرادات متنوعة', 'name_en' => 'Miscellaneous Income', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '42', 'level' => 3, 'is_header' => 0, 'is_system' => 0], ['account_code' => '4202', 'name_ar' => 'إعانات ومنح', 'name_en' => 'Grants & Subsidies', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '42', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 1],
['account_code' => '4203', 'name_ar' => 'أرباح فروق عملة', 'name_en' => 'Foreign Exchange Gain', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '42', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
['account_code' => '4204', 'name_ar' => 'إيرادات متنوعة', 'name_en' => 'Miscellaneous Revenue', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '42', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 0],
['account_code' => '4205', 'name_ar' => 'فوائد دائنة', 'name_en' => 'Bank Interest Income', 'account_type' => 'revenue', 'account_nature' => 'credit', 'parent_code' => '42', 'level' => 3, 'level_name' => 'مساعد', 'is_header' => 0, 'is_system' => 1],
]; ];
// ───────────────────────────────────────────────────────────── // ─────────────────────────────────────────────────────────────
...@@ -206,10 +338,9 @@ return function (Database $db): void { ...@@ -206,10 +338,9 @@ return function (Database $db): void {
); );
if ($existing) { if ($existing) {
$codeToId[$acct['account_code']] = (int) $existing['id']; $codeToId[$acct['account_code']] = (int) $existing['id'];
// Ensure it's active $db->query(
$db->execute( "UPDATE chart_of_accounts SET is_active = 1, level_name = ?, updated_at = ? WHERE id = ?",
"UPDATE chart_of_accounts SET is_active = 1, updated_at = ? WHERE id = ? AND is_active = 0", [$acct['level_name'], $now, (int) $existing['id']]
[$now, (int) $existing['id']]
); );
continue; continue;
} }
...@@ -220,13 +351,16 @@ return function (Database $db): void { ...@@ -220,13 +351,16 @@ return function (Database $db): void {
$parentId = $codeToId[$parentCode]; $parentId = $codeToId[$parentCode];
} }
unset($acct['parent_code']); $levelName = $acct['level_name'];
unset($acct['parent_code'], $acct['level_name']);
$insertId = $db->insert('chart_of_accounts', array_merge($acct, [ $insertId = $db->insert('chart_of_accounts', array_merge($acct, [
'parent_id' => $parentId, 'parent_id' => $parentId,
'level_name' => $levelName,
'opening_balance' => '0.00', 'opening_balance' => '0.00',
'current_balance' => '0.00', 'current_balance' => '0.00',
'is_active' => 1, 'is_active' => 1,
'is_archived' => 0,
'created_at' => $now, 'created_at' => $now,
'updated_at' => $now, 'updated_at' => $now,
])); ]));
......
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