README

A double-entry bookkeeping package for Laravel. Install it in any Laravel application to get a full chart of accounts, journal entry recording, and financial statement generation out of the box.

Installation

1. Add the package via Composer

composer require otimdibossman/bookkeeper

Laravel auto-discovery will automatically register the BookKeeperServiceProvider and the BookKeeper facade.

2. Run the migrations

php artisan migrate

Or publish the migrations to customise them first:

php artisan vendor:publish --tag=bookkeeper-migrations
php artisan migrate

Quick Start

Create accounts

use OtimOtim\BookKeeper\Facades\BookKeeper;
use OtimOtim\BookKeeper\Enums\AccountType;

// Chart of accounts
BookKeeper::createAccount('1000', 'Cash',             AccountType::Asset);
BookKeeper::createAccount('1100', 'Accounts Receivable', AccountType::Asset);
BookKeeper::createAccount('2000', 'Accounts Payable', AccountType::Liability);
BookKeeper::createAccount('3000', 'Owner Capital',    AccountType::Equity);
BookKeeper::createAccount('4000', 'Sales Revenue',    AccountType::Revenue);
BookKeeper::createAccount('5000', 'Cost of Goods',    AccountType::Expense);

Record a journal entry (double-entry)

BookKeeper::record([
    ['account' => '1000', 'type' => 'debit',  'amount' => 1500.00, 'memo' => 'Cash received'],
    ['account' => '4000', 'type' => 'credit', 'amount' => 1500.00, 'memo' => 'Sale of goods'],
], [
    'date'      => '2024-03-01',
    'memo'      => 'Cash sale to customer',
    'reference' => 'INV-2024-001',
]);

The package will throw UnbalancedEntryException if debits ≠ credits.

Transfer (convenience method)

// Debit Cash, Credit Revenue — in one call
BookKeeper::transfer('1000', '4000', 2000.00, [
    'memo'      => 'Payment received',
    'reference' => 'PAY-001',
]);

Check an account balance

$balance = BookKeeper::balance('1000');           // current balance
$balance = BookKeeper::balanceAsOf('1000', '2024-12-31'); // historical

Financial Statements

Balance Sheet

$sheet = BookKeeper::balanceSheet('2024-12-31');

// Returns: assets, liabilities, equity, totals, balanced (bool)
dump($sheet['totals']);
// ['assets' => 50000, 'liabilities' => 20000, 'equity' => 30000, 'liabilities_equity' => 50000]

Income Statement (Profit & Loss)

$pl = BookKeeper::incomeStatement('2024-01-01', '2024-12-31');

dump($pl['totals']);
// ['revenue' => 80000, 'expenses' => 45000, 'net_income' => 35000]

Trial Balance

$trial = BookKeeper::trialBalance('2024-12-31');

dump($trial['balanced']); // true
dump($trial['totals']);   // ['debits' => 120000, 'credits' => 120000]

General Ledger

$account = BookKeeper::account('1000');
$ledger  = BookKeeper::generalLedger($account, '2024-01-01', '2024-12-31');

// Returns all transaction lines for the account with running details

Direct Service Access

You can also inject the services directly:

use OtimOtim\BookKeeper\Services\AccountService;
use OtimOtim\BookKeeper\Services\LedgerService;
use OtimOtim\BookKeeper\Services\StatementService;

class MyController
{
    public function __construct(
        private AccountService   $accounts,
        private LedgerService    $ledger,
        private StatementService $statements,
    ) {}
}

Account Types

Database Tables

Running Tests

composer install
vendor/bin/phpunit

License

MIT