nnterp-react-admin/database/seeders/DemoDoubleEntrySeeder.php

<?php

namespace Database\Seeders;

use Illuminate\Database\Seeder;
use Workdo\DoubleEntry\Entities\JournalEntry;
use Workdo\DoubleEntry\Entities\JournalItem;
use Workdo\Account\Models\ChartOfAccount;
use Carbon\Carbon;

class DemoDoubleEntrySeeder extends Seeder
{
    public function run(DemoContext $ctx): void
    {
        if (JournalEntry::where('created_by', $ctx->userId)->exists()) {
            return;
        }

        // Get chart of accounts by type
        $accounts = ChartOfAccount::where('created_by', $ctx->userId)
            ->where('is_active', true)->get();

        if ($accounts->isEmpty()) return;

        $accountIds = $accounts->pluck('id')->toArray();

        // Use first few accounts for different categories
        // We'll use sequential IDs since CoA structure varies
        $getAccountId = fn(int $offset) => $accountIds[$offset % count($accountIds)];

        $journals = [
            [
                'days_ago'    => 150,
                'reference'   => 'SI-REVENUE',
                'description' => 'Sales Revenue Recognition - Invoice batch Q3',
                'entries'     => [
                    ['account_offset' => 0, 'debit' => 125000, 'credit' => 0, 'desc' => 'Accounts Receivable'],
                    ['account_offset' => 1, 'debit' => 0, 'credit' => 111607.14, 'desc' => 'Sales Revenue'],
                    ['account_offset' => 2, 'debit' => 0, 'credit' => 13392.86, 'desc' => 'VAT Output'],
                ],
            ],
            [
                'days_ago'    => 130,
                'reference'   => 'PI-EXPENSE',
                'description' => 'Purchase Expense Recording - Vendor batch Q3',
                'entries'     => [
                    ['account_offset' => 3, 'debit' => 85000, 'credit' => 0, 'desc' => 'Inventory / Purchases'],
                    ['account_offset' => 4, 'debit' => 10200, 'credit' => 0, 'desc' => 'VAT Input'],
                    ['account_offset' => 5, 'debit' => 0, 'credit' => 95200, 'desc' => 'Accounts Payable'],
                ],
            ],
            [
                'days_ago'    => 110,
                'reference'   => 'PMT-RECEIVED',
                'description' => 'Customer Payment Received - Sarah Johnson',
                'entries'     => [
                    ['account_offset' => 6, 'debit' => 45000, 'credit' => 0, 'desc' => 'Cash / Bank'],
                    ['account_offset' => 0, 'debit' => 0, 'credit' => 45000, 'desc' => 'Accounts Receivable'],
                ],
            ],
            [
                'days_ago'    => 90,
                'reference'   => 'PMT-MADE',
                'description' => 'Vendor Payment Made - Tech Solutions Inc',
                'entries'     => [
                    ['account_offset' => 5, 'debit' => 35000, 'credit' => 0, 'desc' => 'Accounts Payable'],
                    ['account_offset' => 6, 'debit' => 0, 'credit' => 35000, 'desc' => 'Cash / Bank'],
                ],
            ],
            [
                'days_ago'    => 70,
                'reference'   => 'PAYROLL',
                'description' => 'Payroll Processing - Monthly salary February',
                'entries'     => [
                    ['account_offset' => 7, 'debit' => 180000, 'credit' => 0, 'desc' => 'Salary Expense'],
                    ['account_offset' => 8, 'debit' => 0, 'credit' => 15000, 'desc' => 'SSS Payable'],
                    ['account_offset' => 9, 'debit' => 0, 'credit' => 8000, 'desc' => 'PhilHealth Payable'],
                    ['account_offset' => 6, 'debit' => 0, 'credit' => 157000, 'desc' => 'Cash / Bank'],
                ],
            ],
            [
                'days_ago'    => 45,
                'reference'   => 'SI-REVENUE-Q4',
                'description' => 'Sales Revenue Recognition - Invoice batch Q4',
                'entries'     => [
                    ['account_offset' => 0, 'debit' => 200000, 'credit' => 0, 'desc' => 'Accounts Receivable'],
                    ['account_offset' => 1, 'debit' => 0, 'credit' => 178571.43, 'desc' => 'Sales Revenue'],
                    ['account_offset' => 2, 'debit' => 0, 'credit' => 21428.57, 'desc' => 'VAT Output'],
                ],
            ],
            [
                'days_ago'    => 20,
                'reference'   => 'SR-RETURN',
                'description' => 'Sales Return - Credit Note applied for defective goods',
                'entries'     => [
                    ['account_offset' => 1, 'debit' => 15000, 'credit' => 0, 'desc' => 'Sales Returns & Allowances'],
                    ['account_offset' => 0, 'debit' => 0, 'credit' => 15000, 'desc' => 'Accounts Receivable'],
                ],
            ],
            [
                'days_ago'    => 5,
                'reference'   => 'UTILITIES',
                'description' => 'Monthly Office Utilities - Electricity, Water, Internet',
                'entries'     => [
                    ['account_offset' => 10 % count($accountIds), 'debit' => 12500, 'credit' => 0, 'desc' => 'Utilities Expense'],
                    ['account_offset' => 6, 'debit' => 0, 'credit' => 12500, 'desc' => 'Cash / Bank'],
                ],
            ],
        ];

        foreach ($journals as $index => $journal) {
            $date = Carbon::now()->subDays($journal['days_ago']);

            $entry = JournalEntry::create([
                'date'        => $date->toDateString(),
                'reference'   => $journal['reference'],
                'description' => $journal['description'],
                'journal_id'  => $index + 1,
                'workspace'   => $ctx->userId,
                'created_by'  => $ctx->userId,
                'created_at'  => $date,
                'updated_at'  => $date,
            ]);

            foreach ($journal['entries'] as $item) {
                JournalItem::create([
                    'journal'     => $entry->id,
                    'account'     => $getAccountId($item['account_offset']),
                    'description' => $item['desc'],
                    'debit'       => $item['debit'],
                    'credit'      => $item['credit'],
                    'workspace'   => $ctx->userId,
                    'created_by'  => $ctx->userId,
                    'created_at'  => $date,
                    'updated_at'  => $date,
                ]);
            }
        }
    }
}