Introduction
This guide provides a full implementation of an accounting system’s backend in Laravel, leveraging MongoDB’s document model and aggregation pipeline. We will build:- Database Schemas & Models: Using
camelCasefor collections and fields. - Journal Posting Logic: A conceptual guide to ensure data integrity.
- Three Artisan Commands: For generating a Trial Balance, Profit & Loss Statement, and Balance Sheet directly from the database with a single, powerful query each.
Part 1: Setup and Configuration
First, ensure you have themongodb/laravel-mongodb package installed and configured.
- Install the package:
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composer require mongodb/laravel-mongodb
- Configure
config/database.php: Add a new MongoDB connection.
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// in 'connections' array
'mongodb' => [
'driver' => 'mongodb',
'host' => env('DB_HOST', '127.0.0.1'),
'port' => env('DB_PORT', 27017),
'database' => env('DB_DATABASE', 'homestead'),
'username' => env('DB_USERNAME', 'homestead'),
'password' => env('DB_PASSWORD', 'secret'),
'options' => [
'database' => 'admin' // sets the authentication database
]
],
- Update your
.envfile:
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DB_CONNECTION=mongodb
DB_HOST=127.0.0.1
DB_PORT=27017
DB_DATABASE=your_accounting_db
DB_USERNAME=your_user
DB_PASSWORD=your_password
Part 2: MongoDB Schema and Laravel Models (camelCase)
We will define three collections:dimChartOfAccounts, journalEntries, and generalLedger.
A. Chart of Accounts Model
This collection acts as the blueprint for all financial reporting.- Collection Name:
dimChartOfAccounts - Purpose: Stores the list of all accounts, their properties, and their mapping to financial statements.
app/Models/ChartOfAccount.php
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<?php
namespace App\Models;
use MongoDB\Laravel\Eloquent\Model;
/**
* Represents an account in the Chart of Accounts.
* This model is the single source of truth for financial report generation.
*
* @property string $_id The account code, e.g., "41100". Used as the primary key.
* @property string $accountName The human-readable name, e.g., "Product Sales Revenue".
* @property string $accountType The fundamental type: 'Asset', 'Liability', 'Equity', 'Revenue', 'Expense'.
* @property string $normalBalance 'Debit' or 'Credit'.
* @property bool $isPostingAccount True if transactions can be posted to this account.
* @property string|null $parentAccountCode The code of the parent account for hierarchical grouping.
* @property string $fsMapStatement The financial statement this account belongs to: 'BS' (Balance Sheet) or 'PL' (Profit & Loss).
* @property string $fsMapSection The major section on the report, e.g., "Current Assets" or "Operating Expenses".
* @property string $fsMapLine The specific line item on the report, allowing multiple accounts to be grouped.
* @property string $rollupOperator 'ADD' or 'SUBTRACT'. Defines how this account's balance contributes to its line total (e.g., for contra-accounts).
* @property string|null $description A detailed explanation of the account's purpose.
*/
class ChartOfAccount extends Model
{
/**
* The connection name for the model.
* @var string
*/
protected $connection = 'mongodb';
/**
* The collection associated with the model.
* @var string
*/
protected $collection = 'dimChartOfAccounts';
/**
* The primary key for the model. We use the account code as a natural key.
* @var string
*/
protected $primaryKey = '_id';
/**
* Indicates if the IDs are auto-incrementing.
* @var bool
*/
public $incrementing = false;
/**
* The "type" of the primary key ID.
* @var string
*/
protected $keyType = 'string';
/**
* This is the crucial setting to disable snake_case conversion
* and work directly with camelCase attributes.
* @var bool
*/
public static $snakeAttributes = false;
/**
* The attributes that are mass assignable.
* @var array
*/
protected $fillable = [
'_id', 'accountName', 'accountType', 'normalBalance', 'isPostingAccount',
'parentAccountCode', 'fsMapStatement', 'fsMapSection', 'fsMapLine',
'rollupOperator', 'description'
];
}
B. Journal Entry Model
This collection stores the journal entries with their lines embedded, a natural fit for a document database.- Collection Name:
journalEntries - Purpose: To record all financial transactions before they are finalized in the General Ledger.
app/Models/JournalEntry.php
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<?php
namespace App\Models;
use Illuminate\Support\Carbon;
use MongoDB\Laravel\Eloquent\Model;
/**
* Represents a journal entry with its lines embedded.
*
* @property string $_id
* @property Carbon $entryDate
* @property string $description
* @property string|null $referenceNumber
* @property string $status ('draft', 'pending_approval', 'approved', 'posted', 'rejected')
* @property int $createdBy User ID of the creator.
* @property int|null $approvedBy User ID of the approver.
* @property array $lines An array of line-item documents.
*/
class JournalEntry extends Model
{
protected $connection = 'mongodb';
protected $collection = 'journalEntries';
public static $snakeAttributes = false;
protected $fillable = [
'entryDate', 'description', 'referenceNumber', 'status', 'createdBy', 'approvedBy', 'lines'
];
protected $casts = [
'entryDate' => 'datetime',
'lines' => 'array', // Ensures the 'lines' field is handled as an array
];
}
C. General Ledger Model
This collection is the final, immutable record of all transactions, optimized for fast reporting.- Collection Name:
generalLedger - Purpose: Provides a flat, indexed list of every debit and credit for high-performance aggregation.
app/Models/GeneralLedger.php
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<?php
namespace App\Models;
use Illuminate\Support\Carbon;
use MongoDB\Laravel\Eloquent\Model;
/**
* Represents a single, immutable line in the General Ledger.
* This is the source data for all financial reports.
*
* @property string $_id
* @property string $accountCode The code of the affected account.
* @property Carbon $entryDate The date of the transaction.
* @property string $journalEntryId The _id of the source JournalEntry document.
* @property float $debit The debit amount.
* @property float $credit The credit amount.
* @property string $description A description of the transaction.
*/
class GeneralLedger extends Model
{
protected $connection = 'mongodb';
protected $collection = 'generalLedger';
public static $snakeAttributes = false;
protected $fillable = ['accountCode', 'entryDate', 'journalEntryId', 'debit', 'credit', 'description'];
protected $casts = [
'entryDate' => 'datetime',
'debit' => 'float',
'credit' => 'float',
];
}
Part 3: The Business Logic - Journal Posting
The posting process moves data from anapproved JournalEntry to the generalLedger. This action must be atomic. If any part fails, the entire operation should roll back. MongoDB transactions are perfect for this.
Conceptual Implementation (e.g., in a Job or Service class):
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<?php
namespace App\Services;
use App\Models\JournalEntry;
use App\Models\GeneralLedger;
use Illuminate\Support\Facades\DB;
use Throwable;
class JournalPostingService
{
public function postApprovedEntries()
{
$entriesToPost = JournalEntry::where('status', 'approved')->get();
if ($entriesToPost->isEmpty()) {
return;
}
// Use a MongoDB transaction to ensure atomicity
DB::connection('mongodb')->transaction(function () use ($entriesToPost) {
foreach ($entriesToPost as $entry) {
$glEntries = [];
foreach ($entry->lines as $line) {
$glEntries[] = [
'accountCode' => $line['accountCode'],
'entryDate' => $entry->entryDate,
'journalEntryId' => $entry->_id,
'debit' => $line['type'] === 'debit' ? (float) $line['amount'] : 0,
'credit' => $line['type'] === 'credit' ? (float) $line['amount'] : 0,
'description' => $entry->description,
'createdAt' => now(),
'updatedAt' => now(),
];
}
// Insert all GL lines for this entry
GeneralLedger::insert($glEntries);
// Update the journal entry status to 'posted'
$entry->update(['status' => 'posted']);
}
});
}
}
Part 4: Financial Statement Generators (Artisan Commands)
Here are the complete, fully documented Artisan commands.A. Trial Balance Generator
This command verifies the fundamental accounting equation (Debits = Credits) across all accounts. File:app/Console/Commands/GenerateTrialBalance.php
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<?php
namespace App\Console\Commands;
use Illuminate\Console\Command;
use Illuminate\Support\Carbon;
use Illuminate\Support\Facades\DB;
class GenerateTrialBalance extends Command
{
/**
* The name and signature of the console command.
* @var string
*/
protected $signature = 'report:trial-balance {--endDate= : The closing date for the report (YYYY-MM-DD)}';
/**
* The console command description.
* @var string
*/
protected $description = 'Generates a Trial Balance report using MongoDB aggregation with camelCase fields.';
/**
* Execute the console command.
* @return int
*/
public function handle()
{
$endDate = $this->option('endDate') ? Carbon::parse($this->option('endDate'))->endOfDay() : now();
$this->info("Generating Trial Balance as of: {$endDate->toDateString()}");
$pipeline = [
// Stage 1: Filter GL entries up to the specified end date.
['$match' => ['entryDate' => ['$lte' => $endDate->toDateTime()]]],
// Stage 2: Group by account code to calculate total debits and credits.
['$group' => [
'_id' => '$accountCode',
'totalDebit' => ['$sum' => '$debit'],
'totalCredit' => ['$sum' => '$credit'],
]],
// Stage 3: Join with the Chart of Accounts to get account details like name and normal balance.
['$lookup' => [
'from' => 'dimChartOfAccounts',
'localField' => '_id',
'foreignField' => '_id',
'as' => 'coaDetails',
]],
// Stage 4: Deconstruct the coaDetails array created by $lookup.
['$unwind' => '$coaDetails'],
// Stage 5: Calculate the final balance for each account.
['$project' => [
'accountName' => '$coaDetails.accountName',
'normalBalance' => '$coaDetails.normalBalance',
'balance' => ['$subtract' => ['$totalDebit', '$totalCredit']],
]],
// Stage 6: Project the final balance into the correct Debit or Credit column based on the account's normal balance.
['$project' => [
'accountName' => 1,
'debit' => [
'$cond' => [
'if' => ['$eq' => ['$normalBalance', 'Debit']],
'then' => ['$cond' => ['if' => ['$gte' => ['$balance', 0]], 'then' => '$balance', 'else' => 0]],
'else' => ['$cond' => ['if' => ['$gt' => ['$balance', 0]], 'then' => '$balance', 'else' => 0]],
]
],
'credit' => [
'$cond' => [
'if' => ['$eq' => ['$normalBalance', 'Credit']],
'then' => ['$cond' => ['if' => ['$lte' => ['$balance', 0]], 'then' => ['$abs' => '$balance'], 'else' => 0]],
'else' => ['$cond' => ['if' => ['$lt' => ['$balance', 0]], 'then' => ['$abs' => '$balance'], 'else' => 0]],
]
],
]],
// Stage 7: Filter out any accounts that have a zero balance.
['$match' => ['$or' => [['debit' => ['$gt' => 0]], ['credit' => ['$gt' => 0]]]]],
// Stage 8: Sort the final results by account code.
['$sort' => ['_id' => 1]],
];
$results = DB::connection('mongodb')->collection('generalLedger')->aggregate($pipeline);
$reportData = [];
$totalDebit = 0;
$totalCredit = 0;
foreach ($results as $row) {
$reportData[] = [
'code' => $row['_id'],
'name' => $row['accountName'],
'debit' => number_format($row['debit'], 2),
'credit' => number_format($row['credit'], 2),
];
$totalDebit += $row['debit'];
$totalCredit += $row['credit'];
}
$this->table(['Account Code', 'Account Name', 'Debit', 'Credit'], $reportData);
$this->info(str_repeat('-', 60));
$this->table([], [['', 'TOTAL', number_format($totalDebit, 2), number_format($totalCredit, 2)]]);
if (round($totalDebit, 2) != round($totalCredit, 2)) {
$this->error('WARNING: Totals do not balance!');
} else {
$this->info('Totals balance successfully.');
}
return Command::SUCCESS;
}
}
B. Profit & Loss (Income Statement) Generator
This command calculates the company’s financial performance over a period. File:app/Console/Commands/GenerateProfitAndLoss.php
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<?php
namespace App\Console\Commands;
use Illuminate\Console\Command;
use Illuminate\Support\Carbon;
use Illuminate\Support\Facades\DB;
class GenerateProfitAndLoss extends Command
{
/**
* The name and signature of the console command.
* @var string
*/
protected $signature = 'report:profit-loss {--startDate= : The start date (YYYY-MM-DD)} {--endDate= : The end date (YYYY-MM-DD)}';
/**
* The console command description.
* @var string
*/
protected $description = 'Generates a Profit and Loss statement using MongoDB aggregation with camelCase fields.';
/**
* Execute the console command.
* @return int
*/
public function handle()
{
$startDate = $this->option('startDate') ? Carbon::parse($this->option('startDate'))->startOfDay() : now()->startOfYear();
$endDate = $this->option('endDate') ? Carbon::parse($this->option('endDate'))->endOfDay() : now();
$this->info("Generating Profit & Loss Statement from {$startDate->toDateString()} to {$endDate->toDateString()}");
$pipeline = [
// Stage 1: Filter GL entries for the specified date range.
['$match' => ['entryDate' => ['$gte' => $startDate->toDateTime(), '$lte' => $endDate->toDateTime()]]],
// Stage 2: Join with CoA to get reporting metadata.
['$lookup' => [
'from' => 'dimChartOfAccounts',
'localField' => 'accountCode',
'foreignField' => '_id',
'as' => 'coaDetails',
]],
['$unwind' => '$coaDetails'],
// Stage 3: Filter for Profit & Loss accounts only.
['$match' => ['coaDetails.fsMapStatement' => 'PL']],
// Stage 4: Calculate the transaction's value for the P&L.
// Revenue (Credit normal balance) increases P&L, Expenses (Debit normal balance) decrease it.
// We also respect the rollupOperator for contra-accounts (e.g., Sales Returns).
['$project' => [
'coa' => '$coaDetails',
'value' => [
'$cond' => [
'if' => ['$eq' => ['$coaDetails.rollupOperator', 'SUBTRACT']],
'then' => ['$subtract' => ['$credit', '$debit']], // Reverse for contra-accounts
'else' => ['$subtract' => ['$credit', '$debit']], // P&L = Credit - Debit
]
],
]],
// Stage 5: Group by report section and line to sum up line totals.
['$group' => [
'_id' => [
'section' => '$coa.fsMapSection',
'line' => '$coa.fsMapLine'
],
'lineTotal' => ['$sum' => '$value'],
]],
// Stage 6: Group again by section to nest the lines within each section.
['$group' => [
'_id' => '$_id.section',
'lines' => ['$push' => ['lineName' => '$_id.line', 'total' => '$lineTotal']],
'sectionTotal' => ['$sum' => '$lineTotal'],
]],
// Stage 7: Sort sections (e.g., Revenue, COGS, Expenses).
['$sort' => ['_id' => 1]],
];
$results = DB::connection('mongodb')->collection('generalLedger')->aggregate($pipeline);
$report = [];
foreach ($results as $section) {
$report[$section['_id']] = [
'lines' => $section['lines'],
'sectionTotal' => $section['sectionTotal']
];
}
$netIncome = 0;
$grossProfit = 0;
$order = ['Revenue', 'Cost of Goods Sold', 'Operating Expenses', 'Other Income & Expense'];
foreach ($order as $sectionName) {
if (!isset($report[$sectionName])) continue;
$sectionData = $report[$sectionName];
$this->line("\n## " . strtoupper($sectionName) . " ##");
foreach ($sectionData['lines'] as $line) {
$this->line(sprintf('%-40s %15s', $line['lineName'], number_format($line['total'], 2)));
}
$this->info(sprintf('%-40s %15s', 'Total ' . $sectionName, number_format($sectionData['sectionTotal'], 2)));
if ($sectionName === 'Revenue') {
$grossProfit += $sectionData['sectionTotal'];
}
if ($sectionName === 'Cost of Goods Sold') {
$grossProfit -= $sectionData['sectionTotal'];
$this->line(str_repeat('-', 57));
$this->info(sprintf('%-40s %15s', 'GROSS PROFIT', number_format($grossProfit, 2)));
$this->line(str_repeat('-', 57));
}
}
$netIncome = array_sum(array_column($report, 'sectionTotal'));
$this->line(str_repeat('=', 57));
$this->info(sprintf('%-40s %15s', 'NET INCOME', number_format($netIncome, 2)));
$this->line(str_repeat('=', 57));
return Command::SUCCESS;
}
}
C. Balance Sheet Generator
This command presents a snapshot of the company’s financial position (Assets = Liabilities + Equity). File:app/Console/Commands/GenerateBalanceSheet.php
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<?php
namespace App\Console\Commands;
use Illuminate\Console\Command;
use Illuminate\Support\Carbon;
use Illuminate\Support\Facades\DB;
class GenerateBalanceSheet extends Command
{
/**
* The name and signature of the console command.
* @var string
*/
protected $signature = 'report:balance-sheet {--endDate= : The date for the balance sheet (YYYY-MM-DD)}';
/**
* The console command description.
* @var string
*/
protected $description = 'Generates a Balance Sheet using MongoDB aggregation with camelCase fields.';
/**
* Execute the console command.
* @return int
*/
public function handle()
{
$endDate = $this->option('endDate') ? Carbon::parse($this->option('endDate'))->endOfDay() : now();
$fiscalYearStart = Carbon::parse($endDate)->startOfYear();
$this->info("Generating Balance Sheet as of: {$endDate->toDateString()}");
// Step 1: Calculate Net Income for the current fiscal year. This is a critical component of Equity.
$netIncome = $this->calculateNetIncome($fiscalYearStart, $endDate);
// Step 2: Build the aggregation pipeline for the Balance Sheet accounts.
$pipeline = [
// Filter for all transactions up to the report date.
['$match' => ['entryDate' => ['$lte' => $endDate->toDateTime()]]],
// Join with CoA to get reporting metadata.
['$lookup' => [
'from' => 'dimChartOfAccounts',
'localField' => 'accountCode',
'foreignField' => '_id',
'as' => 'coaDetails',
]],
['$unwind' => '$coaDetails'],
// Filter for Balance Sheet accounts only.
['$match' => ['coaDetails.fsMapStatement' => 'BS']],
// Calculate the final balance of each account.
['$group' => [
'_id' => '$accountCode',
'coa' => ['$first' => '$coaDetails'],
'balance' => ['$sum' => ['$subtract' => ['$debit', '$credit']]],
]],
// Apply the rollup operator for contra-accounts.
['$project' => [
'coa' => 1,
'value' => [
'$cond' => [
'if' => ['$eq' => ['$coa.rollupOperator', 'SUBTRACT']],
'then' => ['$multiply' => ['$balance', -1]], // Invert balance for contra-accounts
'else' => '$balance',
]
],
]],
// Group by the final report structure (Type -> Section -> Line).
['$group' => [
'_id' => [
'type' => '$coa.accountType',
'section' => '$coa.fsMapSection',
'line' => '$coa.fsMapLine'
],
'lineTotal' => ['$sum' => '$value'],
]],
['$group' => [
'_id' => ['type' => '$_id.type', 'section' => '$_id.section'],
'lines' => ['$push' => ['lineName' => '$_id.line', 'total' => '$lineTotal']],
'sectionTotal' => ['$sum' => '$lineTotal'],
]],
['$group' => [
'_id' => '$_id.type',
'sections' => ['$push' => ['sectionName' => '$_id.section', 'lines' => '$lines', 'total' => '$sectionTotal']],
'typeTotal' => ['$sum' => '$sectionTotal'],
]],
];
$results = DB::connection('mongodb')->collection('generalLedger')->aggregate($pipeline);
// Step 3: Organize the results for display.
$report = [];
foreach($results as $type) {
$report[$type['_id']] = [
'sections' => $type['sections'],
'typeTotal' => $type['typeTotal']
];
}
// Step 4: Display the formatted report.
$totalAssets = $report['Asset']['typeTotal'] ?? 0;
$totalLiabilities = $report['Liability']['typeTotal'] ?? 0;
$totalEquity = $report['Equity']['typeTotal'] ?? 0;
// Display Assets
$this->line("\n========== ASSETS ==========");
if (isset($report['Asset'])) {
foreach($report['Asset']['sections'] as $section) {
$this->line("\n## " . strtoupper($section['sectionName']) . " ##");
foreach($section['lines'] as $line) {
$this->line(sprintf('%-40s %15s', $line['lineName'], number_format($line['total'], 2)));
}
}
}
$this->line(str_repeat('=', 57));
$this->info(sprintf('%-40s %15s', 'TOTAL ASSETS', number_format($totalAssets, 2)));
$this->line(str_repeat('=', 57));
// Display Liabilities and Equity
$this->line("\n========== LIABILITIES AND EQUITY ==========");
if (isset($report['Liability'])) {
foreach($report['Liability']['sections'] as $section) {
$this->line("\n## " . strtoupper($section['sectionName']) . " ##");
foreach($section['lines'] as $line) {
$this->line(sprintf('%-40s %15s', $line['lineName'], number_format($line['total'], 2)));
}
}
}
if (isset($report['Equity'])) {
foreach($report['Equity']['sections'] as $section) {
$this->line("\n## " . strtoupper($section['sectionName']) . " ##");
foreach($section['lines'] as $line) {
$this->line(sprintf('%-40s %15s', $line['lineName'], number_format($line['total'], 2)));
}
}
}
$this->line(sprintf('%-40s %15s', 'Current Year Net Income', number_format($netIncome, 2)));
$totalLiabilitiesAndEquity = $totalLiabilities + $totalEquity + $netIncome;
$this->line(str_repeat('=', 57));
$this->info(sprintf('%-40s %15s', 'TOTAL LIABILITIES AND EQUITY', number_format($totalLiabilitiesAndEquity, 2)));
$this->line(str_repeat('=', 57));
// Final verification
if (round($totalAssets, 2) != round($totalLiabilitiesAndEquity, 2)) {
$this->error('WARNING: Balance Sheet does not balance!');
} else {
$this->info('Balance Sheet balances successfully.');
}
return Command::SUCCESS;
}
/**
* Helper function to calculate Net Income for a given period.
* Reuses the core logic from the P&L command.
*/
private function calculateNetIncome(Carbon $startDate, Carbon $endDate): float
{
$pipeline = [
['$match' => ['entryDate' => ['$gte' => $startDate->toDateTime(), '$lte' => $endDate->toDateTime()]]],
['$lookup' => [
'from' => 'dimChartOfAccounts',
'localField' => 'accountCode',
'foreignField' => '_id',
'as' => 'coaDetails',
]],
['$unwind' => '$coaDetails'],
['$match' => ['coaDetails.fsMapStatement' => 'PL']],
['$project' => [
'value' => [
'$cond' => [
'if' => ['$eq' => ['$coaDetails.rollupOperator', 'SUBTRACT']],
'then' => ['$subtract' => ['$credit', '$debit']],
'else' => ['$subtract' => ['$credit', '$debit']],
]
],
]],
['$group' => [
'_id' => null,
'netIncome' => ['$sum' => '$value']
]]
];
$result = DB::connection('mongodb')->collection('generalLedger')->aggregate($pipeline)->toArray();
return $result[0]['netIncome'] ?? 0.0;
}
}
Part 5: How to Use
- Seed your
dimChartOfAccountscollection: You must populate this collection with your company’s Chart of Accounts data first. - Record and post journal entries: Use your application logic to create
journalEntriesand run the posting service to populate thegeneralLedger. - Run the commands from your terminal:
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# Generate a Trial Balance for the current date
php artisan report:trial-balance
# Generate a Trial Balance as of a specific date
php artisan report:trial-balance --endDate=2023-09-30
# Generate a Profit & Loss statement for the current year
php artisan report:profit-loss
# Generate a P&L for a specific quarter
php artisan report:profit-loss --startDate=2023-07-01 --endDate=2023-09-30
# Generate a Balance Sheet for the current date
php artisan report:balance-sheet
# Generate a Balance Sheet for the end of the last fiscal year
php artisan report:balance-sheet --endDate=2022-12-31
UI Wireframe
Of course. Text-based wireframes are an excellent tool for focusing on structure, information hierarchy, and functionality without getting distracted by visual design. They clearly communicate the layout and user flow. Here are the text-based wireframes for the Journal Entry Form and the General Ledger View.1. Text-Based Wireframe: Journal Entry Form
This wireframe illustrates the layout and key interactions of the form used to create a new journal entry.Copy
+-----------------------------------------------------------------------------+
| Create Journal Entry |
| [Subtitle: Fill in the details for the new journal entry.] |
|=============================================================================|
| |
| --- Header Information ---------------------------------------------------- |
| |
| [Label: Entry Date*] [Label: Reference Number (Optional)] |
| [Date Input: YYYY-MM-DD] [Text Input: ] |
| |
| [Label: Description*] |
| [Text Input, wide: ] |
| |
| --- Entry Lines ----------------------------------------------------------- |
| |
| ACCOUNT DEBIT CREDIT |
| +-------------------------------------+ +-----------+ +-----------+ +----+ |
| | [Dropdown: Select Account v] | | [Num Input] | | [Num Input] | |(X) | | <- Row 1
| +-------------------------------------+ +-----------+ +-----------+ +----+ |
| | [Dropdown: Select Account v] | | [Num Input] | | [Num Input] | |(X) | | <- Row 2
| +-------------------------------------+ +-----------+ +-----------+ +----+ |
| |
| [Button: + Add Line] |
| |
| --- ANNOTATIONS FOR ENTRY LINES ------------------------------------------- |
| * USER ACTION: Clicking [+ Add Line] appends a new, empty row to the table. |
| * USER ACTION: Clicking (X) removes its corresponding row. |
| * BEHAVIOR: The (X) button is hidden or disabled for the first two rows. |
| * BEHAVIOR: Entering a value in a 'Debit' input clears its 'Credit' input, |
| and vice-versa, to prevent double-entry on a single line. |
|-----------------------------------------------------------------------------|
| |
| --- Totals (Live Calculation) --------------------------------------------- |
| |
| Total Debit: [Dynamic Value: $0.00] |
| Total Credit: [Dynamic Value: $0.00] |
| Balance: [Dynamic Value: $0.00] |
| |
| --- ANNOTATIONS FOR TOTALS ------------------------------------------------ |
| * BEHAVIOR: These values update automatically as the user types. |
| * VISUAL CUE: The 'Balance' value is displayed in GREEN if 0, RED otherwise.|
|=============================================================================|
| |
| --- Actions --------------------------------------------------------------- |
| |
| [Button: Save as Draft] [Button: Submit] |
| |
| --- ANNOTATIONS FOR ACTIONS ----------------------------------------------- |
| * BEHAVIOR: The 'Submit' button is DISABLED if the 'Balance' is not zero. |
+-----------------------------------------------------------------------------+
2. Text-Based Wireframe: General Ledger View
This wireframe illustrates the layout for viewing and filtering General Ledger entries for a specific account.Copy
+----------------------------------------------------------------------------------------+
| General Ledger |
| [Subtitle: View and filter ledger transactions.] |
|========================================================================================|
| |
| --- Filters -------------------------------------------------------------------------- |
| |
| [Label: Account] [Label: Start Date] [Label: End Date] |
| [Dropdown: All Accounts v] [Date Input: ] [Date Input: ] [Button: Filter] |
| |
| --- ANNOTATIONS FOR FILTERS ---------------------------------------------------------- |
| * USER ACTION: Selecting options and clicking 'Filter' reloads the results table below.|
| * DEFAULT: The form loads with default values (e.g., the current month). |
|----------------------------------------------------------------------------------------|
| |
| --- Results Table -------------------------------------------------------------------- |
| |
| | DATE | ACCOUNT | DESCRIPTION | DEBIT | CREDIT | BALANCE | |
| |------------|---------|----------------------------|---------|---------|------------| |
| | | | **Opening Balance** | | | **$1,500.00**| |
| | 2023-10-01 | 11100 | Invoice #123 Payment | 500.00 | - | $2,000.00 | |
| | 2023-10-05 | 11100 | Office Supplies Purchase | - | 75.50 | $1,924.50 | |
| | 2023-10-07 | 11100 | Client Refund #456 | - | 100.00 | $1,824.50 | |
| | ... more rows ... | |
| | | |
| | (Alternate State: No Results) | |
| | [ Centered Message: No transactions found. ] | |
| |
| --- ANNOTATIONS FOR RESULTS ---------------------------------------------------------- |
| * OPENING BALANCE: This row only appears when a specific account is filtered. It |
| represents the account's total balance *before* the selected start date. |
| * RUNNING BALANCE: The 'Balance' column is calculated sequentially for each row. |
| Balance(n) = Balance(n-1) + Debit(n) - Credit(n). |
| * ACCOUNT COLUMN: This is most useful when no specific account is filtered, allowing |
| a view of all transactions. |
|----------------------------------------------------------------------------------------|
| |
| --- Pagination ----------------------------------------------------------------------- |
| |
| [ < Previous ] [ 1 ] [ 2 ] [ 3 ] [ Next > ] |
| Showing 1 to 25 of 150 results |
| |
+----------------------------------------------------------------------------------------+
UI
Of course. Building user-friendly interfaces for data entry and viewing is a critical next step. Here are complete, well-documented Blade component layouts for the Journal Entry Form and the General Ledger View. These layouts are designed using Tailwind CSS for styling and Alpine.js for client-side interactivity on the journal entry form, which are standard and highly effective tools in the Laravel ecosystem.Part 1: Journal Entry Form Layout
This layout provides an interactive form for creating a new journal entry. It allows users to dynamically add and remove transaction lines, and it calculates debit/credit totals in real-time.Conceptual Controller Method
First, you need a controller method to pass the necessary data (like the list of accounts) to the view.Copy
// In a controller like JournalEntryController.php
use App\Models\ChartOfAccount;
use Illuminate\Http\Request;
public function create()
{
// Fetch all accounts that can be posted to, for the dropdown.
$chartOfAccounts = ChartOfAccount::where('isPostingAccount', true)
->orderBy('_id')
->get(['_id', 'accountName']);
return view('journals.create', ['chartOfAccounts' => $chartOfAccounts]);
}
public function store(Request $request)
{
// Add validation and logic to save the Journal Entry here...
}
Blade View: resources/views/journals/create.blade.php
This file contains the complete layout for the form.
Copy
<!DOCTYPE html>
<html lang="en">
<head>
<meta charset="UTF-8">
<meta name="viewport" content="width=device-width, initial-scale=1.0">
<title>Create Journal Entry</title>
<!-- Include Tailwind CSS -->
<script src="https://cdn.tailwindcss.com"></script>
<!-- Include Alpine.js -->
<script defer src="https://cdn.jsdelivr.net/npm/[email protected]/dist/cdn.min.js"></script>
</head>
<body class="bg-gray-100 p-8">
<div class="max-w-4xl mx-auto bg-white rounded-lg shadow-md" x-data="journalForm()">
<div class="p-6 border-b border-gray-200">
<h2 class="text-2xl font-semibold text-gray-700">Create Journal Entry</h2>
<p class="text-gray-500 mt-1">Fill in the details for the new journal entry.</p>
</div>
<form action="/journals" method="POST">
@csrf
<!-- Journal Entry Header -->
<div class="p-6 space-y-4">
<div class="grid grid-cols-1 md:grid-cols-2 gap-6">
<div>
<label for="entryDate" class="block text-sm font-medium text-gray-700">Entry Date</label>
<input type="date" id="entryDate" name="entryDate" value="{{ now()->format('Y-m-d') }}"
class="mt-1 block w-full rounded-md border-gray-300 shadow-sm focus:border-indigo-500 focus:ring-indigo-500 sm:text-sm">
</div>
<div>
<label for="referenceNumber" class="block text-sm font-medium text-gray-700">Reference Number (Optional)</label>
<input type="text" id="referenceNumber" name="referenceNumber"
class="mt-1 block w-full rounded-md border-gray-300 shadow-sm focus:border-indigo-500 focus:ring-indigo-500 sm:text-sm">
</div>
</div>
<div>
<label for="description" class="block text-sm font-medium text-gray-700">Description</label>
<input type="text" id="description" name="description" placeholder="e.g., Monthly office supply purchase" required
class="mt-1 block w-full rounded-md border-gray-300 shadow-sm focus:border-indigo-500 focus:ring-indigo-500 sm:text-sm">
</div>
</div>
<!-- Journal Entry Lines Table -->
<div class="px-6 pb-6">
<h3 class="text-lg font-medium text-gray-800 mb-2">Entry Lines</h3>
<div class="overflow-x-auto">
<table class="min-w-full divide-y divide-gray-200">
<thead class="bg-gray-50">
<tr>
<th class="px-4 py-2 text-left text-xs font-medium text-gray-500 uppercase tracking-wider">Account</th>
<th class="px-4 py-2 text-left text-xs font-medium text-gray-500 uppercase tracking-wider">Debit</th>
<th class="px-4 py-2 text-left text-xs font-medium text-gray-500 uppercase tracking-wider">Credit</th>
<th class="w-12"></th>
</tr>
</thead>
<tbody class="bg-white divide-y divide-gray-200">
<!-- Alpine.js template to dynamically render lines -->
<template x-for="(line, index) in lines" :key="index">
<tr>
<td class="px-4 py-2 whitespace-nowrap">
<select :name="`lines[${index}][accountCode]`" x-model="line.accountCode" class="w-full rounded-md border-gray-300 text-sm" required>
<option value="">Select an account</option>
@foreach ($chartOfAccounts as $account)
<option value="{{ $account->_id }}">{{ $account->_id }} - {{ $account->accountName }}</option>
@endforeach
</select>
</td>
<td class="px-4 py-2">
<input type="number" :name="`lines[${index}][debit]`" x-model.number="line.debit" @input="line.credit = 0"
class="w-full text-right rounded-md border-gray-300 text-sm" placeholder="0.00" step="0.01">
</td>
<td class="px-4 py-2">
<input type="number" :name="`lines[${index}][credit]`" x-model.number="line.credit" @input="line.debit = 0"
class="w-full text-right rounded-md border-gray-300 text-sm" placeholder="0.00" step="0.01">
</td>
<td class="px-4 py-2 text-center">
<!-- Do not allow removing the last two lines -->
<button type="button" @click="removeLine(index)" x-show="lines.length > 2" class="text-red-500 hover:text-red-700">
<svg xmlns="http://www.w3.org/2000/svg" class="h-5 w-5" viewBox="0 0 20 20" fill="currentColor">
<path fill-rule="evenodd" d="M9 2a1 1 0 00-.894.553L7.382 4H4a1 1 0 000 2v10a2 2 0 002 2h8a2 2 0 002-2V6a1 1 0 100-2h-3.382l-.724-1.447A1 1 0 0011 2H9zM7 8a1 1 0 012 0v6a1 1 0 11-2 0V8zm4 0a1 1 0 012 0v6a1 1 0 11-2 0V8z" clip-rule="evenodd" />
</svg>
</button>
</td>
</tr>
</template>
</tbody>
</table>
</div>
<button type="button" @click="addLine()" class="mt-4 px-4 py-2 bg-gray-200 text-gray-700 text-sm font-medium rounded-md hover:bg-gray-300">
+ Add Line
</button>
</div>
<!-- Totals Section -->
<div class="px-6 py-4 bg-gray-50 border-t border-gray-200 flex justify-end items-center space-x-6">
<div class="text-right">
<p class="text-sm text-gray-500">Total Debit</p>
<p class="text-lg font-semibold text-gray-800" x-text="formatCurrency(totalDebit)"></p>
</div>
<div class="text-right">
<p class="text-sm text-gray-500">Total Credit</p>
<p class="text-lg font-semibold text-gray-800" x-text="formatCurrency(totalCredit)"></p>
</div>
<div class="text-right">
<p class="text-sm text-gray-500">Balance</p>
<p class="text-lg font-semibold" :class="{ 'text-green-600': balance === 0, 'text-red-600': balance !== 0 }" x-text="formatCurrency(balance)"></p>
</div>
</div>
<!-- Form Actions -->
<div class="p-6 bg-gray-50 flex justify-end space-x-3">
<button type="button" class="px-4 py-2 bg-white text-gray-700 border border-gray-300 rounded-md shadow-sm hover:bg-gray-50">
Save as Draft
</button>
<button type="submit" :disabled="balance !== 0"
class="px-4 py-2 bg-indigo-600 text-white border border-transparent rounded-md shadow-sm hover:bg-indigo-700 disabled:bg-indigo-300 disabled:cursor-not-allowed">
Submit for Approval
</button>
</div>
</form>
</div>
<!-- Alpine.js Component Logic -->
<script>
function journalForm() {
return {
lines: [
{ accountCode: '', debit: 0, credit: 0 },
{ accountCode: '', debit: 0, credit: 0 }
],
addLine() {
this.lines.push({ accountCode: '', debit: 0, credit: 0 });
},
removeLine(index) {
this.lines.splice(index, 1);
},
get totalDebit() {
return this.lines.reduce((total, line) => total + (parseFloat(line.debit) || 0), 0);
},
get totalCredit() {
return this.lines.reduce((total, line) => total + (parseFloat(line.credit) || 0), 0);
},
get balance() {
return this.totalDebit - this.totalCredit;
},
formatCurrency(value) {
return Math.abs(value).toLocaleString('en-US', { style: 'currency', currency: 'USD' });
}
}
}
</script>
</body>
</html>
Part 2: General Ledger View Layout
This layout provides a classic ledger view for a specific account. It includes filters, a summary, and a paginated list of transactions with a running balance.Conceptual Controller Method
This controller method will handle filtering, fetching data, calculating the opening and running balances, and passing it all to the view.Copy
// In a controller like GeneralLedgerController.php
use App\Models\ChartOfAccount;
use App\Models\GeneralLedger;
use Illuminate\Http\Request;
public function index(Request $request)
{
$request->validate([
'accountCode' => 'nullable|string|exists:dimChartOfAccounts,_id',
'startDate' => 'nullable|date',
'endDate' => 'nullable|date',
]);
$filterAccountCode = $request->input('accountCode');
$filterStartDate = $request->input('startDate', now()->startOfMonth()->format('Y-m-d'));
$filterEndDate = $request->input('endDate', now()->endOfMonth()->format('Y-m-d'));
$query = GeneralLedger::query();
$openingBalance = 0;
if ($filterAccountCode) {
$query->where('accountCode', $filterAccountCode);
// Calculate opening balance before the start date
$openingBalance = GeneralLedger::where('accountCode', $filterAccountCode)
->where('entryDate', '<', $filterStartDate)
->sum(DB::raw('debit - credit'));
}
$query->whereBetween('entryDate', [$filterStartDate, $filterEndDate]);
$ledgerEntries = $query->orderBy('entryDate')->orderBy('id')->paginate(25);
$chartOfAccounts = ChartOfAccount::where('isPostingAccount', true)
->orderBy('_id')
->get(['_id', 'accountName']);
return view('ledger.index', [
'ledgerEntries' => $ledgerEntries,
'chartOfAccounts' => $chartOfAccounts,
'openingBalance' => $openingBalance,
'filters' => $request->only(['accountCode', 'startDate', 'endDate'])
]);
}
Blade View: resources/views/ledger/index.blade.php
This file displays the filtered GL entries in a clean, readable table.
Copy
<!DOCTYPE html>
<html lang="en">
<head>
<meta charset="UTF-8">
<meta name="viewport" content="width=device-width, initial-scale=1.0">
<title>General Ledger</title>
<!-- Include Tailwind CSS -->
<script src="https://cdn.tailwindcss.com"></script>
</head>
<body class="bg-gray-100 p-8">
<div class="max-w-6xl mx-auto bg-white rounded-lg shadow-md">
<div class="p-6 border-b border-gray-200">
<h2 class="text-2xl font-semibold text-gray-700">General Ledger</h2>
<p class="text-gray-500 mt-1">View and filter ledger transactions.</p>
</div>
<!-- Filter Form -->
<div class="p-6 bg-gray-50">
<form method="GET" action="/ledger" class="grid grid-cols-1 md:grid-cols-4 gap-4 items-end">
<div>
<label for="accountCode" class="block text-sm font-medium text-gray-700">Account</label>
<select id="accountCode" name="accountCode" class="mt-1 block w-full rounded-md border-gray-300 shadow-sm focus:border-indigo-500 focus:ring-indigo-500 sm:text-sm">
<option value="">All Accounts</option>
@foreach($chartOfAccounts as $account)
<option value="{{ $account->_id }}" @if(isset($filters['accountCode']) && $filters['accountCode'] == $account->_id) selected @endif>
{{ $account->_id }} - {{ $account->accountName }}
</option>
@endforeach
</select>
</div>
<div>
<label for="startDate" class="block text-sm font-medium text-gray-700">Start Date</label>
<input type="date" name="startDate" id="startDate" value="{{ $filters['startDate'] ?? '' }}" class="mt-1 block w-full rounded-md border-gray-300 shadow-sm sm:text-sm">
</div>
<div>
<label for="endDate" class="block text-sm font-medium text-gray-700">End Date</label>
<input type="date" name="endDate" id="endDate" value="{{ $filters['endDate'] ?? '' }}" class="mt-1 block w-full rounded-md border-gray-300 shadow-sm sm:text-sm">
</div>
<div>
<button type="submit" class="w-full px-4 py-2 bg-indigo-600 text-white border border-transparent rounded-md shadow-sm hover:bg-indigo-700">
Filter
</button>
</div>
</form>
</div>
<!-- Ledger Table -->
<div class="overflow-x-auto">
<table class="min-w-full divide-y divide-gray-200">
<thead class="bg-gray-50">
<tr>
<th class="px-6 py-3 text-left text-xs font-medium text-gray-500 uppercase tracking-wider">Date</th>
<th class="px-6 py-3 text-left text-xs font-medium text-gray-500 uppercase tracking-wider">Account</th>
<th class="px-6 py-3 text-left text-xs font-medium text-gray-500 uppercase tracking-wider">Description</th>
<th class="px-6 py-3 text-right text-xs font-medium text-gray-500 uppercase tracking-wider">Debit</th>
<th class="px-6 py-3 text-right text-xs font-medium text-gray-500 uppercase tracking-wider">Credit</th>
<th class="px-6 py-3 text-right text-xs font-medium text-gray-500 uppercase tracking-wider">Balance</th>
</tr>
</thead>
<tbody class="bg-white divide-y divide-gray-200">
@if(isset($filters['accountCode']))
<tr>
<td class="px-6 py-4" colspan="5"><strong>Opening Balance</strong></td>
<td class="px-6 py-4 text-right"><strong>{{ number_format($openingBalance, 2) }}</strong></td>
</tr>
@endif
@php
// Initialize running balance with the opening balance for display
$runningBalance = $openingBalance;
@endphp
@forelse ($ledgerEntries as $entry)
@php
// Update running balance for each row
$runningBalance += $entry->debit - $entry->credit;
@endphp
<tr>
<td class="px-6 py-4 whitespace-nowrap text-sm text-gray-500">{{ $entry->entryDate->format('Y-m-d') }}</td>
<td class="px-6 py-4 whitespace-nowrap text-sm text-gray-900">{{ $entry->accountCode }}</td>
<td class="px-6 py-4 whitespace-nowrap text-sm text-gray-500">{{ Str::limit($entry->description, 50) }}</td>
<td class="px-6 py-4 whitespace-nowrap text-sm text-gray-500 text-right">{{ $entry->debit > 0 ? number_format($entry->debit, 2) : '-' }}</td>
<td class="px-6 py-4 whitespace-nowrap text-sm text-gray-500 text-right">{{ $entry->credit > 0 ? number_format($entry->credit, 2) : '-' }}</td>
<td class="px-6 py-4 whitespace-nowrap text-sm text-gray-900 text-right">{{ number_format($runningBalance, 2) }}</td>
</tr>
@empty
<tr>
<td colspan="6" class="px-6 py-12 text-center text-gray-500">
No transactions found for the selected criteria.
</td>
</tr>
@endforelse
</tbody>
</table>
</div>
<!-- Pagination -->
<div class="p-6 bg-white border-t border-gray-200">
{{ $ledgerEntries->withQueryString()->links() }}
</div>
</div>
</body>
</html>