xbdfhmj

app/Modules/Accounting/AccountCodes.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting;
+
+final class AccountCodes
+{
+    // ══════════════════════════════════════════════════════════
+    // ASSETS (1)
+    // ══════════════════════════════════════════════════════════
+    const CASH_ON_HAND        = '12010101';
+    const CASH_AT_BANK        = '12010201';
+    const ACCOUNTS_RECEIVABLE = '120103';
+    const INVENTORY           = '120105';
+    const PREPAID_EXPENSES    = '120106';
+    const EMPLOYEE_LOANS      = '120107';
+    const INPUT_TAX           = '120108';
+
+    // Fixed Assets
+    const LAND                = '110101';
+    const BUILDINGS           = '110102';
+    const FURNITURE           = '110103';
+    const EQUIPMENT           = '110104';
+    const VEHICLES            = '110105';
+    const COMPUTERS           = '110106';
+    const ACCUMULATED_DEPRECIATION = '1102';
+
+    // ══════════════════════════════════════════════════════════
+    // LIABILITIES & EQUITY (2)
+    // ══════════════════════════════════════════════════════════
+    const ACCOUNTS_PAYABLE    = '210101';
+    const ACCRUED_EXPENSES    = '210102';
+    const TAX_PAYABLE         = '210103';
+    const INSURANCE_PAYABLE   = '210104';
+    const DEFERRED_REVENUE    = '210105';
+    const MEMBERSHIP_DEPOSITS = '210106';
+    const RENTAL_DEPOSITS     = '210107';
+    const END_OF_SERVICE_PROV = '210108';
+
+    // Equity
+    const CAPITAL             = '220101';
+    const RETAINED_EARNINGS   = '220102';
+    const LEGAL_RESERVE       = '220103';
+    const GENERAL_RESERVE     = '220104';
+
+    // ══════════════════════════════════════════════════════════
+    // EXPENSES (3)
+    // ══════════════════════════════════════════════════════════
+    const SALARY_EXPENSE      = '310101';
+    const INSURANCE_EXPENSE   = '310102';
+    const ALLOWANCES_EXPENSE  = '310103';
+    const TRAINING_EXPENSE    = '310104';
+    const END_OF_SERVICE_EXP  = '310105';
+    const COGS                = '3102';
+    const BANK_CHARGES        = '310301';
+    const RENT_EXPENSE        = '310302';
+    const UTILITIES_EXPENSE   = '310303';
+    const MAINTENANCE_EXPENSE = '310304';
+    const DEPRECIATION        = '310305';
+    const CLEANING_EXPENSE    = '310306';
+    const SECURITY_EXPENSE    = '310307';
+    const PROPERTY_INSURANCE  = '310308';
+    const COMMUNICATIONS_EXP  = '310309';
+    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)
+    const FORM_FEE_REVENUE           = '410101';
+    const MEMBERSHIP_VALUE_REVENUE   = '410102';
+    const DEPENDENT_ADDITION_REVENUE = '410103';
+
+    // Subscription Revenue (4102)
+    const ANNUAL_SUBSCRIPTION        = '410201';
+    const DEVELOPMENT_FEE            = '410202';
+
+    // Transfer & Cases Revenue (4103)
+    const SEPARATION_FEE_REVENUE     = '410301';
+    const DIVORCE_FEE_REVENUE        = '410302';
+    const DEATH_TRANSFER_REVENUE     = '410303';
+    const WAIVER_FEE_REVENUE         = '410304';
+    const SPORTS_CONVERSION_REVENUE  = '410305';
+
+    // Special Memberships (4104)
+    const SEASONAL_MEMBERSHIP        = '410401';
+    const CARNET_REPLACEMENT         = '410402';
+    const FOREIGN_MEMBERSHIP         = '410403';
+
+    // Activities & Sports (4105)
+    const ACTIVITY_SUBSCRIPTION      = '410501';
+    const ACADEMY_REVENUE            = '410502';
+
+    // Single-level revenue accounts
+    const FINE_REVENUE               = '4106';
+    const SALES_REVENUE              = '4107';
+    const RENTAL_REVENUE             = '4108';
+
+    // Installment Revenue (4109)
+    const DOWN_PAYMENT_REVENUE       = '410901';
+    const INSTALLMENT_REVENUE        = '410902';
+
+    // Other Revenue (42)
+    const BANK_INTEREST_INCOME       = '4201';
+    const MISCELLANEOUS_REVENUE      = '4202';
+
+    // Service Revenue (catch-all for deposits reclassification etc.)
+    const SERVICE_REVENUE            = '4110';
+
+    // ══════════════════════════════════════════════════════════
+    // HELPERS
+    // ══════════════════════════════════════════════════════════
+
+    public static function debitAccountForMethod(string $method): string
+    {
+        return match ($method) {
+            'cash'          => self::CASH_ON_HAND,
+            'check'         => self::CASH_AT_BANK,
+            'visa'          => self::CASH_AT_BANK,
+            'bank_transfer' => self::CASH_AT_BANK,
+            default         => self::CASH_ON_HAND,
+        };
+    }
+
+    public static function creditAccountForPaymentType(string $type): string
+    {
+        return match ($type) {
+            'form_fee'              => self::FORM_FEE_REVENUE,
+            'membership_fee'        => self::MEMBERSHIP_VALUE_REVENUE,
+            'addition_fee'          => self::DEPENDENT_ADDITION_REVENUE,
+            'separation_fee'        => self::SEPARATION_FEE_REVENUE,
+            'divorce_fee'           => self::DIVORCE_FEE_REVENUE,
+            'death_fee'             => self::DEATH_TRANSFER_REVENUE,
+            'waiver_fee'            => self::WAIVER_FEE_REVENUE,
+            'sports_conversion'     => self::SPORTS_CONVERSION_REVENUE,
+            'seasonal_fee'          => self::SEASONAL_MEMBERSHIP,
+            'carnet_replacement'    => self::CARNET_REPLACEMENT,
+            'annual_subscription'   => self::ANNUAL_SUBSCRIPTION,
+            'development_fee'       => self::DEVELOPMENT_FEE,
+            'activity_subscription' => self::ACTIVITY_SUBSCRIPTION,
+            'down_payment'          => self::ACCOUNTS_RECEIVABLE,
+            'installment'           => self::ACCOUNTS_RECEIVABLE,
+            'fine'                  => self::FINE_REVENUE,
+            'inventory_sale'        => self::SALES_REVENUE,
+            default                 => self::SERVICE_REVENUE,
+        };
+    }
+}

app/Modules/Accounting/Services/BankReconciliationService.php

@@ -5,6 +5,7 @@ namespace App\Modules\Accounting\Services;
 
 use App\Core\App;
 use App\Core\Logger;
+use App\Modules\Accounting\AccountCodes;
 use App\Modules\Accounting\Models\BankReconciliation;
 
 /**
@@ -188,7 +189,8 @@ final class BankReconciliationService
                 if ($item['item_type'] === 'bank_charge') {
                     // Dr. Bank Charges Expense, Cr. Bank
                     $bankChargesAccount = $db->selectOne(
-                        "SELECT id FROM chart_of_accounts WHERE account_code = '5201' AND is_archived = 0"
+                        "SELECT id FROM chart_of_accounts WHERE account_code = ? AND is_archived = 0",
+                        [AccountCodes::BANK_CHARGES]
                     );
                     if ($bankChargesAccount) {
                         $lines = [
@@ -201,7 +203,8 @@ final class BankReconciliationService
                 } elseif ($item['item_type'] === 'bank_interest') {
                     // Dr. Bank, Cr. Interest Income
                     $interestAccount = $db->selectOne(
-                        "SELECT id FROM chart_of_accounts WHERE account_code = '4301' AND is_archived = 0"
+                        "SELECT id FROM chart_of_accounts WHERE account_code = ? AND is_archived = 0",
+                        [AccountCodes::BANK_INTEREST_INCOME]
                     );
                     if ($interestAccount) {
                         $lines = [

app/Modules/Accounting/Services/PeriodClosingService.php

@@ -6,6 +6,7 @@ namespace App\Modules\Accounting\Services;
 use App\Core\App;
 use App\Core\EventBus;
 use App\Core\Logger;
+use App\Modules\Accounting\AccountCodes;
 use App\Modules\Accounting\Models\FiscalYear;
 use App\Modules\Accounting\Models\PeriodClosing;
 
@@ -207,12 +208,13 @@ final class PeriodClosingService
 
         $netIncome = $incomeStatement['net_income'];
 
-        // Retained earnings account (3102)
+        // Retained earnings account
         $retainedEarnings = $db->selectOne(
-            "SELECT id FROM chart_of_accounts WHERE account_code = '3102' AND is_archived = 0"
+            "SELECT id FROM chart_of_accounts WHERE account_code = ? AND is_archived = 0",
+            [AccountCodes::RETAINED_EARNINGS]
         );
         if (!$retainedEarnings) {
-            return ['success' => false, 'error' => 'حساب الأرباح المحتجزة (3102) غير موجود'];
+            return ['success' => false, 'error' => 'حساب الأرباح المحتجزة (' . AccountCodes::RETAINED_EARNINGS . ') غير موجود'];
         }
 
         $lines = [];

database/migrations/Phase_42_001_alter_chart_add_level_name.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "ALTER TABLE `chart_of_accounts` ADD COLUMN `level_name` VARCHAR(20) NULL AFTER `level`",
+    'down' => "ALTER TABLE `chart_of_accounts` DROP COLUMN `level_name`",
+];