Close all GL entry gaps across the accounting surface
- Stripe payments/refunds/chargebacks now post DR/CR entries (PaymentController) - Vendor credit void now reverses the posted GL lines (VendorCreditsController) - Gift certificate issue/redeem/void post GL to account 2500 GC Liability; FinancialReportService Trial Balance + Balance Sheet include GC liability and breakage income; P&L shows deferred revenue deduction and breakage income line - Customer deposits now post DR Checking / CR 2300 on record, reverse on delete; invoice auto-apply uses DR 2300 / CR AR (not a second bank debit); draft invoice delete reverses deposit-apply GL before the AR reversal - Deposit.DepositAccountId column added; account 2300 seeded via migration - InvoicesController.ApplyCredit now posts DR Sales Discounts / CR AR, consistent with CreditMemosController.Apply - IssueRefund (cash/card) posts DR AR / CR Bank and sets Refund.DepositAccountId; refund modal gains a bank account selector hidden for store-credit path - CancelRefund (cash/card) reverses the IssueRefund GL entries - LedgerService GetAccountLedgerAsync + ComputePriorBalanceAsync now include Refunds, CreditMemoApplications, VendorCreditApplications, GC Liability (2500), and Customer Deposits (2300) so account ledger view and RecalculateAllAsync produce correct balances - Three EF migrations applied: SeedSalesDiscountsAccount, AccountingGapsPhase2, AccountingDepositsGL - Unit tests updated for new IAccountBalanceService constructor params (200/200) Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>
This commit is contained in:
@@ -79,6 +79,53 @@ public class FinancialReportService : IFinancialReportService
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.SumAsync(ii => (decimal?)ii.TotalPrice) ?? 0;
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if (unlinkedRevenue > 0)
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revenueLines.Add(new FinancialReportLine { AccountNumber = "—", AccountName = "Other Sales (unclassified)", Amount = unlinkedRevenue });
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// Contra-revenue: discounts granted and credit memos applied reduce gross revenue.
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var periodDiscounts = await _context.Invoices
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.Where(i => i.Status != InvoiceStatus.Draft && i.Status != InvoiceStatus.Voided
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&& i.DiscountAmount > 0 && i.InvoiceDate >= from && i.InvoiceDate <= toEnd)
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.SumAsync(i => (decimal?)i.DiscountAmount) ?? 0m;
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var periodCredits = await _context.CreditMemoApplications
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.Where(a => a.AppliedDate >= from && a.AppliedDate <= toEnd
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&& a.Invoice.Status != InvoiceStatus.Voided)
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.SumAsync(a => (decimal?)a.AmountApplied) ?? 0m;
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var totalDeductions = periodDiscounts + periodCredits;
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if (totalDeductions > 0)
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revenueLines.Add(new FinancialReportLine
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{
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AccountNumber = "4950",
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AccountName = "Less: Sales Discounts & Credits",
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Amount = -totalDeductions
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});
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// GC sales are deferred to GC Liability at issuance; revenue is recognized on redemption.
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var periodGcReclassified = await _context.InvoiceItems
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.Where(ii => ii.IsGiftCertificate
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&& ii.Invoice.Status != InvoiceStatus.Draft
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&& ii.Invoice.Status != InvoiceStatus.Voided
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&& ii.Invoice.InvoiceDate >= from && ii.Invoice.InvoiceDate <= toEnd)
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.SumAsync(ii => (decimal?)ii.TotalPrice) ?? 0m;
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if (periodGcReclassified > 0)
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revenueLines.Add(new FinancialReportLine
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{
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AccountNumber = "2500",
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AccountName = "Less: Gift Certificates Issued (Deferred Revenue)",
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Amount = -periodGcReclassified
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});
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// Voided GCs with remaining balance are breakage income (liability extinguished).
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var periodGcBreakage = await _context.GiftCertificates
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.Where(gc => !gc.IsDeleted && gc.Status == GiftCertificateStatus.Voided
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&& gc.UpdatedAt >= from && gc.UpdatedAt <= toEnd
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&& gc.OriginalAmount > gc.RedeemedAmount)
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.SumAsync(gc => (decimal?)(gc.OriginalAmount - gc.RedeemedAmount)) ?? 0m;
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if (periodGcBreakage > 0)
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revenueLines.Add(new FinancialReportLine
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{
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AccountNumber = "—",
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AccountName = "Gift Certificate Breakage Income",
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Amount = periodGcBreakage
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});
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}
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// COGS & Expenses — cash basis: expenses paid in period; accrual: by bill/expense date
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@@ -200,6 +247,13 @@ public class FinancialReportService : IFinancialReportService
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.Select(g => new { Id = g.Key, Amount = g.Sum(bp => bp.Amount) })
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.ToDictionaryAsync(g => g.Id, g => g.Amount);
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// AP: vendor credit applications reduce AP (DR side) when matched against specific bills.
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var vcByApAcctBs = await _context.VendorCreditApplications
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.Where(vca => vca.AppliedDate <= asOfEnd)
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.GroupBy(vca => vca.VendorCredit.APAccountId)
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.Select(g => new { Id = g.Key, Amount = g.Sum(vca => vca.Amount) })
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.ToDictionaryAsync(g => g.Id, g => g.Amount);
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var taxByAcct = await _context.Invoices
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.Where(i => i.SalesTaxAccountId != null && i.TaxAmount > 0
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&& i.Status != InvoiceStatus.Draft && i.Status != InvoiceStatus.Voided
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@@ -216,18 +270,131 @@ public class FinancialReportService : IFinancialReportService
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&& p.Invoice.Status != InvoiceStatus.Voided
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&& p.Invoice.Status != InvoiceStatus.WrittenOff)
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.SumAsync(p => (decimal?)p.Amount) ?? 0;
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// Credit memo applications reduce open AR (CR AR when a credit is applied to an invoice).
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arCredits += await _context.CreditMemoApplications
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.Where(a => a.AppliedDate <= asOfEnd && a.Invoice.Status != InvoiceStatus.Voided)
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.SumAsync(a => (decimal?)a.AmountApplied) ?? 0;
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// Refunds reverse collected payments — they re-open AR so reduce net AR credits.
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arCredits -= await _context.Refunds
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.Where(r => r.RefundDate <= asOfEnd && !r.IsDeleted)
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.SumAsync(r => (decimal?)r.Amount) ?? 0m;
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// Retained earnings = net P&L from inception through asOf
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// Refunds by bank account: money that left the account (CR to checking/bank).
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var refundsByAcctBs = await _context.Refunds
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.Where(r => r.RefundDate <= asOfEnd && !r.IsDeleted && r.DepositAccountId != null)
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.GroupBy(r => r.DepositAccountId!.Value)
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.Select(g => new { Id = g.Key, Amount = g.Sum(r => r.Amount) })
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.ToDictionaryAsync(g => g.Id, g => g.Amount);
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// Deposits by bank account: cash received at deposit recording time (DR bank).
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var depositsByAcctDepBs = await _context.Deposits
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.Where(d => !d.IsDeleted && d.DepositAccountId != null && d.ReceivedDate <= asOfEnd)
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.GroupBy(d => d.DepositAccountId!.Value)
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.Select(g => new { Id = g.Key, Amount = g.Sum(d => d.Amount) })
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.ToDictionaryAsync(g => g.Id, g => g.Amount);
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// Customer Deposits liability (2300): credits = all deposits taken; debits = deposits applied to invoices.
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var custDepositsAcctIdBs = await _context.Accounts
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.Where(a => a.CompanyId == companyId && a.AccountNumber == "2300" && a.IsActive && !a.IsDeleted)
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.Select(a => (int?)a.Id).FirstOrDefaultAsync();
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var custDepositsCreditsBs = custDepositsAcctIdBs.HasValue
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? (await _context.Deposits
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.Where(d => !d.IsDeleted && d.ReceivedDate <= asOfEnd)
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.SumAsync(d => (decimal?)d.Amount) ?? 0m) : 0m;
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var custDepositsDebitsBs = custDepositsAcctIdBs.HasValue
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? (await _context.Deposits
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.Where(d => !d.IsDeleted && d.AppliedToInvoiceId != null && d.AppliedDate <= asOfEnd)
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.SumAsync(d => (decimal?)d.Amount) ?? 0m) : 0m;
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// Gift Certificate Liability (2500): balance driven by GC issuances, redemptions, and voids.
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var gcLiabilityAcctIdBs = await _context.Accounts
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.Where(a => a.CompanyId == companyId && a.AccountNumber == "2500" && a.IsActive && !a.IsDeleted)
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.Select(a => (int?)a.Id).FirstOrDefaultAsync();
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var gcLiabilityCreditsBs = gcLiabilityAcctIdBs.HasValue
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? (await _context.GiftCertificates
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.Where(gc => !gc.IsDeleted && gc.IssueDate <= asOfEnd)
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.SumAsync(gc => (decimal?)gc.OriginalAmount) ?? 0m) : 0m;
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var gcLiabilityDebitsBs = gcLiabilityAcctIdBs.HasValue
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? ((await _context.GiftCertificateRedemptions
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.Where(r => !r.IsDeleted && r.RedeemedDate <= asOfEnd)
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.SumAsync(r => (decimal?)r.AmountRedeemed) ?? 0m)
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+ (await _context.GiftCertificates
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.Where(gc => !gc.IsDeleted && gc.Status == GiftCertificateStatus.Voided
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&& gc.UpdatedAt <= asOfEnd && gc.OriginalAmount > gc.RedeemedAmount)
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.SumAsync(gc => (decimal?)(gc.OriginalAmount - gc.RedeemedAmount)) ?? 0m)) : 0m;
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// Retained earnings = net P&L from inception through asOf, covering four sources:
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// (1) invoice revenue, (2) invoice discounts, (3) direct expenses, (4) vendor bill costs,
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// plus (5) the net effect of any posted journal entries on revenue/expense/COGS accounts
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// (accruals, depreciation, year-end closes, and other adjustments not in the tables above).
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var lifetimeRevenue = await _context.InvoiceItems
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.Where(ii => ii.Invoice.Status != InvoiceStatus.Draft && ii.Invoice.Status != InvoiceStatus.Voided && ii.Invoice.InvoiceDate <= asOfEnd)
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.SumAsync(ii => (decimal?)ii.TotalPrice) ?? 0;
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var lifetimeCogs = await _context.Expenses
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var lifetimeDiscounts = isCash ? 0m
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: (await _context.Invoices
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.Where(i => i.Status != InvoiceStatus.Draft && i.Status != InvoiceStatus.Voided
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&& i.DiscountAmount > 0 && i.InvoiceDate <= asOfEnd)
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.SumAsync(i => (decimal?)i.DiscountAmount) ?? 0m);
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// Credit memos applied to invoices reduce net revenue (contra-revenue, same as discounts).
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var lifetimeCreditMemos = isCash ? 0m
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: (await _context.CreditMemoApplications
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.Where(a => a.AppliedDate <= asOfEnd && a.Invoice.Status != InvoiceStatus.Voided)
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.SumAsync(a => (decimal?)a.AmountApplied) ?? 0m);
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var lifetimeDirectExp = await _context.Expenses
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.Where(e => e.Date <= asOfEnd)
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.SumAsync(e => (decimal?)e.Amount) ?? 0;
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var lifetimeBillCosts = await _context.BillLineItems
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.Where(bli => bli.Bill.Status != BillStatus.Draft && bli.Bill.Status != BillStatus.Voided && bli.Bill.BillDate <= asOfEnd)
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.SumAsync(bli => (decimal?)bli.Amount) ?? 0;
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var retainedEarnings = lifetimeRevenue - lifetimeCogs - lifetimeBillCosts;
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// JE net effect on revenue accounts (positive = additional revenue recognised via manual JE)
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var revenueAcctIds = await _context.Accounts
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.Where(a => a.CompanyId == companyId && a.AccountType == AccountType.Revenue && !a.IsDeleted)
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.Select(a => a.Id).ToListAsync();
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var expCogsAcctIds = await _context.Accounts
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.Where(a => a.CompanyId == companyId
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&& (a.AccountType == AccountType.Expense || a.AccountType == AccountType.CostOfGoods)
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&& !a.IsDeleted)
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.Select(a => a.Id).ToListAsync();
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var jeRevNet = revenueAcctIds.Count > 0
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? (await _context.JournalEntryLines
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.Where(l => revenueAcctIds.Contains(l.AccountId)
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&& l.JournalEntry.Status == JournalEntryStatus.Posted
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&& l.JournalEntry.EntryDate <= asOfEnd)
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.SumAsync(l => (decimal?)(l.CreditAmount - l.DebitAmount)) ?? 0m)
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: 0m;
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// JE net effect on expense/COGS accounts (positive = additional expense recognised via manual JE)
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var jeExpNet = expCogsAcctIds.Count > 0
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? (await _context.JournalEntryLines
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.Where(l => expCogsAcctIds.Contains(l.AccountId)
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&& l.JournalEntry.Status == JournalEntryStatus.Posted
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&& l.JournalEntry.EntryDate <= asOfEnd)
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.SumAsync(l => (decimal?)(l.DebitAmount - l.CreditAmount)) ?? 0m)
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: 0m;
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// GC items sold via invoices are reclassified to GC Liability and not yet earned income.
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var lifetimeGcReclassified = await _context.InvoiceItems
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.Where(ii => ii.IsGiftCertificate
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&& ii.Invoice.Status != InvoiceStatus.Draft
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&& ii.Invoice.Status != InvoiceStatus.Voided
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&& ii.Invoice.InvoiceDate <= asOfEnd)
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.SumAsync(ii => (decimal?)ii.TotalPrice) ?? 0m;
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// Voided GCs with remaining balance become breakage income (the liability is extinguished).
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var lifetimeGcBreakage = await _context.GiftCertificates
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.Where(gc => !gc.IsDeleted && gc.Status == GiftCertificateStatus.Voided
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&& gc.UpdatedAt <= asOfEnd && gc.OriginalAmount > gc.RedeemedAmount)
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.SumAsync(gc => (decimal?)(gc.OriginalAmount - gc.RedeemedAmount)) ?? 0m;
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var retainedEarnings = lifetimeRevenue + jeRevNet
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- lifetimeDiscounts
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- lifetimeCreditMemos
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- lifetimeGcReclassified // deferred to GC Liability, not earned yet
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+ lifetimeGcBreakage // breakage income when GC voided with balance
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- lifetimeDirectExp
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- lifetimeBillCosts
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- jeExpNet;
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var accounts = await _context.Accounts
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.Where(a => a.IsActive)
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@@ -246,8 +413,9 @@ public class FinancialReportService : IFinancialReportService
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}
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else if (a.AccountSubType == AccountSubType.AccountsPayable)
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{
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credits = billsByApAcct.GetValueOrDefault(a.Id);
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debits = bpByApAcct.GetValueOrDefault(a.Id);
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credits = billsByApAcct.GetValueOrDefault(a.Id);
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debits = bpByApAcct.GetValueOrDefault(a.Id);
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debits += vcByApAcctBs.GetValueOrDefault(a.Id); // vendor credit applications reduce AP
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}
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else
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{
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@@ -255,6 +423,18 @@ public class FinancialReportService : IFinancialReportService
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credits += expFromByAcct.GetValueOrDefault(a.Id);
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credits += bpFromByAcct.GetValueOrDefault(a.Id);
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credits += taxByAcct.GetValueOrDefault(a.Id);
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credits += refundsByAcctBs.GetValueOrDefault(a.Id); // refunds reduce bank balance
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debits += depositsByAcctDepBs.GetValueOrDefault(a.Id); // deposits increase bank balance
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if (gcLiabilityAcctIdBs.HasValue && a.Id == gcLiabilityAcctIdBs.Value)
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{
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credits += gcLiabilityCreditsBs; // GC issued → CR liability
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debits += gcLiabilityDebitsBs; // redeemed/voided → DR liability
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}
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if (custDepositsAcctIdBs.HasValue && a.Id == custDepositsAcctIdBs.Value)
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{
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credits += custDepositsCreditsBs; // deposits taken → CR liability
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debits += custDepositsDebitsBs; // deposits applied → DR liability
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}
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}
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decimal opening = (a.OpeningBalanceDate == null || a.OpeningBalanceDate.Value.Date <= asOf)
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@@ -652,20 +832,277 @@ public class FinancialReportService : IFinancialReportService
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}
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/// <inheritdoc/>
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/// <remarks>
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/// Balances are computed dynamically from transaction tables using the same pre-computed
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/// dictionary approach as <see cref="GetBalanceSheetAsync"/>, so the <paramref name="asOf"/>
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/// date is respected. This replaces the previous implementation that read the denormalised
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/// <c>Account.CurrentBalance</c> field, which always reflected the current date regardless of
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/// what date was selected.
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/// </remarks>
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public async Task<TrialBalanceDto> GetTrialBalanceAsync(int companyId, DateTime asOf)
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{
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var asOfEnd = asOf.AddDays(1).AddTicks(-1);
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var companyName = await GetCompanyNameAsync(companyId);
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// ── Pre-compute per-account contribution dictionaries (batch GROUP BY, no N+1) ──────
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// Bank/cash: customer payments deposited here (DR)
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var depositsByAcct = await _context.Payments
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.Where(p => p.PaymentDate <= asOfEnd && p.DepositAccountId != null
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&& p.Invoice.Status != InvoiceStatus.Voided
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&& p.Invoice.Status != InvoiceStatus.WrittenOff)
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.GroupBy(p => p.DepositAccountId!.Value)
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.Select(g => new { Id = g.Key, Amt = g.Sum(p => p.Amount) })
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.ToDictionaryAsync(g => g.Id, g => g.Amt);
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// AP: vendor credit applications reduce AP (DR) — credits are applied when a vendor
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// issues a credit note and it is matched against a specific bill.
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var vcByApAcct = await _context.VendorCreditApplications
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.Where(vca => vca.AppliedDate <= asOfEnd)
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.GroupBy(vca => vca.VendorCredit.APAccountId)
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.Select(g => new { Id = g.Key, Amt = g.Sum(vca => vca.Amount) })
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.ToDictionaryAsync(g => g.Id, g => g.Amt);
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// Bank/cash: expenses paid from here (CR)
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var expFromByAcct = await _context.Expenses
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.Where(e => e.Date <= asOfEnd)
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.GroupBy(e => e.PaymentAccountId)
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.Select(g => new { Id = g.Key, Amt = g.Sum(e => e.Amount) })
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.ToDictionaryAsync(g => g.Id, g => g.Amt);
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// Bank/cash: bill payments made from here (CR)
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var bpFromByAcct = await _context.BillPayments
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.Where(bp => bp.PaymentDate <= asOfEnd)
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.GroupBy(bp => bp.BankAccountId)
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.Select(g => new { Id = g.Key, Amt = g.Sum(bp => bp.Amount) })
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.ToDictionaryAsync(g => g.Id, g => g.Amt);
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// AP: bills increase AP (CR)
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var billsByApAcct = await _context.Bills
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.Where(b => b.Status != BillStatus.Draft && b.Status != BillStatus.Voided && b.BillDate <= asOfEnd)
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.GroupBy(b => b.APAccountId)
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.Select(g => new { Id = g.Key, Amt = g.Sum(b => b.Total) })
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.ToDictionaryAsync(g => g.Id, g => g.Amt);
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// AP: bill payments reduce AP (DR)
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var bpByApAcct = await _context.BillPayments
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.Where(bp => bp.PaymentDate <= asOfEnd)
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.GroupBy(bp => bp.Bill.APAccountId)
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.Select(g => new { Id = g.Key, Amt = g.Sum(bp => bp.Amount) })
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.ToDictionaryAsync(g => g.Id, g => g.Amt);
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// Tax liability: sales tax collected (CR)
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var taxByAcct = await _context.Invoices
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.Where(i => i.SalesTaxAccountId != null && i.TaxAmount > 0
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&& i.Status != InvoiceStatus.Draft && i.Status != InvoiceStatus.Voided
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&& i.InvoiceDate <= asOfEnd)
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.GroupBy(i => i.SalesTaxAccountId!.Value)
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.Select(g => new { Id = g.Key, Amt = g.Sum(i => i.TaxAmount) })
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.ToDictionaryAsync(g => g.Id, g => g.Amt);
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// Revenue accounts: invoice line items (CR)
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var revenueByAcct = await _context.InvoiceItems
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.Where(ii => ii.RevenueAccountId != null
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&& ii.Invoice.Status != InvoiceStatus.Draft
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&& ii.Invoice.Status != InvoiceStatus.Voided
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&& ii.Invoice.InvoiceDate <= asOfEnd)
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.GroupBy(ii => ii.RevenueAccountId!.Value)
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.Select(g => new { Id = g.Key, Amt = g.Sum(ii => ii.TotalPrice) })
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.ToDictionaryAsync(g => g.Id, g => g.Amt);
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// Expense accounts: direct expenses (DR)
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var expenseByAcct = await _context.Expenses
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.Where(e => e.Date <= asOfEnd)
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.GroupBy(e => e.ExpenseAccountId)
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.Select(g => new { Id = g.Key, Amt = g.Sum(e => e.Amount) })
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.ToDictionaryAsync(g => g.Id, g => g.Amt);
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// Expense/COGS accounts: vendor bill line items (DR)
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var billLinesByAcct = await _context.BillLineItems
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.Where(bli => bli.AccountId != null
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&& bli.Bill.Status != BillStatus.Draft
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&& bli.Bill.Status != BillStatus.Voided
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&& bli.Bill.BillDate <= asOfEnd)
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.GroupBy(bli => bli.AccountId!.Value)
|
||||
.Select(g => new { Id = g.Key, Amt = g.Sum(bli => bli.Amount) })
|
||||
.ToDictionaryAsync(g => g.Id, g => g.Amt);
|
||||
|
||||
// Sales Discounts contra-revenue account: invoice discounts and credit memo applications (DR).
|
||||
// Both reduce net revenue and are attributed to account 4950 as contra-revenue debits.
|
||||
// Credit memo applications are also added to AR credits below so the double-entry balances.
|
||||
var discountAcctId = await _context.Accounts
|
||||
.Where(a => a.CompanyId == companyId && a.AccountNumber == "4950" && a.IsActive && !a.IsDeleted)
|
||||
.Select(a => (int?)a.Id)
|
||||
.FirstOrDefaultAsync();
|
||||
discountAcctId ??= await _context.Accounts
|
||||
.Where(a => a.CompanyId == companyId && a.AccountType == AccountType.Revenue
|
||||
&& a.IsActive && !a.IsDeleted && a.Name.ToLower().Contains("discount"))
|
||||
.Select(a => (int?)a.Id)
|
||||
.FirstOrDefaultAsync();
|
||||
|
||||
var cmApplied = await _context.CreditMemoApplications
|
||||
.Where(a => a.AppliedDate <= asOfEnd
|
||||
&& a.Invoice.Status != InvoiceStatus.Voided)
|
||||
.SumAsync(a => (decimal?)a.AmountApplied) ?? 0m;
|
||||
|
||||
var discountsByAcct = new Dictionary<int, decimal>();
|
||||
if (discountAcctId.HasValue)
|
||||
{
|
||||
var totalDiscounts = await _context.Invoices
|
||||
.Where(i => i.DiscountAmount > 0
|
||||
&& i.Status != InvoiceStatus.Draft
|
||||
&& i.Status != InvoiceStatus.Voided
|
||||
&& i.InvoiceDate <= asOfEnd)
|
||||
.SumAsync(i => (decimal?)i.DiscountAmount) ?? 0m;
|
||||
if (totalDiscounts + cmApplied > 0)
|
||||
discountsByAcct[discountAcctId.Value] = totalDiscounts + cmApplied;
|
||||
}
|
||||
|
||||
// JE lines: posted entries debit/credit all account types
|
||||
var jeDebitsByAcct = await _context.JournalEntryLines
|
||||
.Where(l => l.JournalEntry.Status == JournalEntryStatus.Posted
|
||||
&& l.JournalEntry.EntryDate <= asOfEnd)
|
||||
.GroupBy(l => l.AccountId)
|
||||
.Select(g => new { Id = g.Key, Amt = g.Sum(l => l.DebitAmount) })
|
||||
.ToDictionaryAsync(g => g.Id, g => g.Amt);
|
||||
|
||||
var jeCreditsByAcct = await _context.JournalEntryLines
|
||||
.Where(l => l.JournalEntry.Status == JournalEntryStatus.Posted
|
||||
&& l.JournalEntry.EntryDate <= asOfEnd)
|
||||
.GroupBy(l => l.AccountId)
|
||||
.Select(g => new { Id = g.Key, Amt = g.Sum(l => l.CreditAmount) })
|
||||
.ToDictionaryAsync(g => g.Id, g => g.Amt);
|
||||
|
||||
// AR totals (single AR account assumed per standard small-business chart of accounts).
|
||||
// Credits include both cash payments and credit memo applications (which reduce open AR
|
||||
// when a customer credit is applied against a specific invoice).
|
||||
var arTotalDebits = await _context.Invoices
|
||||
.Where(i => i.Status != InvoiceStatus.Draft && i.Status != InvoiceStatus.Voided
|
||||
&& i.InvoiceDate <= asOfEnd)
|
||||
.SumAsync(i => (decimal?)i.Total) ?? 0m;
|
||||
var arTotalCredits = await _context.Payments
|
||||
.Where(p => p.PaymentDate <= asOfEnd
|
||||
&& p.Invoice.Status != InvoiceStatus.Voided
|
||||
&& p.Invoice.Status != InvoiceStatus.WrittenOff)
|
||||
.SumAsync(p => (decimal?)p.Amount) ?? 0m;
|
||||
arTotalCredits += cmApplied; // credit memo applications reduce AR balance
|
||||
|
||||
// Refunds reverse collected payments — reduce net AR credits (re-opens the receivable).
|
||||
var refundTotal = await _context.Refunds
|
||||
.Where(r => r.RefundDate <= asOfEnd && !r.IsDeleted)
|
||||
.SumAsync(r => (decimal?)r.Amount) ?? 0m;
|
||||
arTotalCredits -= refundTotal;
|
||||
|
||||
// Refunds by bank account: money leaving the account (CR to checking/bank).
|
||||
var refundsByAcct = await _context.Refunds
|
||||
.Where(r => r.RefundDate <= asOfEnd && !r.IsDeleted && r.DepositAccountId != null)
|
||||
.GroupBy(r => r.DepositAccountId!.Value)
|
||||
.Select(g => new { Id = g.Key, Amt = g.Sum(r => r.Amount) })
|
||||
.ToDictionaryAsync(g => g.Id, g => g.Amt);
|
||||
|
||||
// Deposits by bank account: cash received at deposit recording time (DR bank).
|
||||
// Deposit-sourced Payments have DepositAccountId = null, so there is no double-count with depositsByAcct.
|
||||
var depositsByAcctDep = await _context.Deposits
|
||||
.Where(d => !d.IsDeleted && d.DepositAccountId != null && d.ReceivedDate <= asOfEnd)
|
||||
.GroupBy(d => d.DepositAccountId!.Value)
|
||||
.Select(g => new { Id = g.Key, Amt = g.Sum(d => d.Amount) })
|
||||
.ToDictionaryAsync(g => g.Id, g => g.Amt);
|
||||
|
||||
// Customer Deposits liability (2300): credits = all deposits taken; debits = deposits applied to invoices.
|
||||
var custDepositsAcctId = await _context.Accounts
|
||||
.Where(a => a.CompanyId == companyId && a.AccountNumber == "2300" && a.IsActive && !a.IsDeleted)
|
||||
.Select(a => (int?)a.Id).FirstOrDefaultAsync();
|
||||
var custDepositsCredits = custDepositsAcctId.HasValue
|
||||
? (await _context.Deposits
|
||||
.Where(d => !d.IsDeleted && d.ReceivedDate <= asOfEnd)
|
||||
.SumAsync(d => (decimal?)d.Amount) ?? 0m) : 0m;
|
||||
var custDepositsDebits = custDepositsAcctId.HasValue
|
||||
? (await _context.Deposits
|
||||
.Where(d => !d.IsDeleted && d.AppliedToInvoiceId != null && d.AppliedDate <= asOfEnd)
|
||||
.SumAsync(d => (decimal?)d.Amount) ?? 0m) : 0m;
|
||||
|
||||
// Gift Certificate Liability (2500): balance driven by GC issuances, redemptions, and voids.
|
||||
var gcLiabilityAcctId = await _context.Accounts
|
||||
.Where(a => a.CompanyId == companyId && a.AccountNumber == "2500" && a.IsActive && !a.IsDeleted)
|
||||
.Select(a => (int?)a.Id).FirstOrDefaultAsync();
|
||||
var gcLiabilityCredits = gcLiabilityAcctId.HasValue
|
||||
? (await _context.GiftCertificates
|
||||
.Where(gc => !gc.IsDeleted && gc.IssueDate <= asOfEnd)
|
||||
.SumAsync(gc => (decimal?)gc.OriginalAmount) ?? 0m) : 0m;
|
||||
var gcLiabilityDebits = gcLiabilityAcctId.HasValue
|
||||
? ((await _context.GiftCertificateRedemptions
|
||||
.Where(r => !r.IsDeleted && r.RedeemedDate <= asOfEnd)
|
||||
.SumAsync(r => (decimal?)r.AmountRedeemed) ?? 0m)
|
||||
+ (await _context.GiftCertificates
|
||||
.Where(gc => !gc.IsDeleted && gc.Status == GiftCertificateStatus.Voided
|
||||
&& gc.UpdatedAt <= asOfEnd && gc.OriginalAmount > gc.RedeemedAmount)
|
||||
.SumAsync(gc => (decimal?)(gc.OriginalAmount - gc.RedeemedAmount)) ?? 0m)) : 0m;
|
||||
|
||||
// ── Per-account balance computation ─────────────────────────────────────────────────
|
||||
|
||||
var accounts = await _context.Accounts
|
||||
.Where(a => a.CompanyId == companyId && a.IsActive)
|
||||
.OrderBy(a => a.AccountNumber)
|
||||
.ToListAsync();
|
||||
|
||||
var lines = new List<TrialBalanceLine>();
|
||||
decimal ComputeAsOfBalance(Account a)
|
||||
{
|
||||
bool isDebitNormal = AccountingRules.IsNormalDebitBalance(a.AccountSubType);
|
||||
decimal debits = 0m, credits = 0m;
|
||||
|
||||
if (a.AccountSubType == AccountSubType.AccountsReceivable)
|
||||
{
|
||||
debits = arTotalDebits;
|
||||
credits = arTotalCredits;
|
||||
}
|
||||
else if (a.AccountSubType == AccountSubType.AccountsPayable)
|
||||
{
|
||||
credits = billsByApAcct.GetValueOrDefault(a.Id);
|
||||
debits = bpByApAcct.GetValueOrDefault(a.Id);
|
||||
debits += vcByApAcct.GetValueOrDefault(a.Id); // vendor credit applications reduce AP
|
||||
}
|
||||
else
|
||||
{
|
||||
// All other accounts: sum contributions from each transaction source that can
|
||||
// post to this account. Dictionaries only contain entries for relevant account IDs,
|
||||
// so GetValueOrDefault returns 0 for sources that do not apply to this account type.
|
||||
debits += depositsByAcct.GetValueOrDefault(a.Id);
|
||||
credits += expFromByAcct.GetValueOrDefault(a.Id);
|
||||
credits += bpFromByAcct.GetValueOrDefault(a.Id);
|
||||
credits += taxByAcct.GetValueOrDefault(a.Id);
|
||||
credits += revenueByAcct.GetValueOrDefault(a.Id);
|
||||
debits += expenseByAcct.GetValueOrDefault(a.Id);
|
||||
debits += billLinesByAcct.GetValueOrDefault(a.Id);
|
||||
debits += discountsByAcct.GetValueOrDefault(a.Id);
|
||||
credits += refundsByAcct.GetValueOrDefault(a.Id); // refunds reduce bank balance
|
||||
debits += depositsByAcctDep.GetValueOrDefault(a.Id); // deposits increase bank balance
|
||||
if (gcLiabilityAcctId.HasValue && a.Id == gcLiabilityAcctId.Value)
|
||||
{
|
||||
credits += gcLiabilityCredits; // GC issued → CR liability
|
||||
debits += gcLiabilityDebits; // redeemed/voided → DR liability
|
||||
}
|
||||
if (custDepositsAcctId.HasValue && a.Id == custDepositsAcctId.Value)
|
||||
{
|
||||
credits += custDepositsCredits; // deposits taken → CR liability
|
||||
debits += custDepositsDebits; // deposits applied → DR liability
|
||||
}
|
||||
}
|
||||
|
||||
// Manual JEs apply to all account types (including AR/AP for unusual adjustments)
|
||||
debits += jeDebitsByAcct.GetValueOrDefault(a.Id);
|
||||
credits += jeCreditsByAcct.GetValueOrDefault(a.Id);
|
||||
|
||||
decimal opening = (a.OpeningBalanceDate == null || a.OpeningBalanceDate.Value.Date <= asOf)
|
||||
? a.OpeningBalance : 0m;
|
||||
decimal net = isDebitNormal ? debits - credits : credits - debits;
|
||||
return opening + net;
|
||||
}
|
||||
|
||||
var lines = new List<TrialBalanceLine>();
|
||||
foreach (var acct in accounts)
|
||||
{
|
||||
if (acct.CurrentBalance == 0) continue;
|
||||
var balance = ComputeAsOfBalance(acct);
|
||||
if (balance == 0m) continue;
|
||||
|
||||
var isDebitNormal = AccountingRules.IsNormalDebitBalance(acct.AccountSubType);
|
||||
var line = new TrialBalanceLine
|
||||
@@ -679,14 +1116,14 @@ public class FinancialReportService : IFinancialReportService
|
||||
if (isDebitNormal)
|
||||
{
|
||||
// Normal debit: positive balance → Debit column; negative → Credit column (abnormal)
|
||||
if (acct.CurrentBalance >= 0) line.DebitBalance = acct.CurrentBalance;
|
||||
else line.CreditBalance = -acct.CurrentBalance;
|
||||
if (balance >= 0m) line.DebitBalance = balance;
|
||||
else line.CreditBalance = -balance;
|
||||
}
|
||||
else
|
||||
{
|
||||
// Normal credit: positive balance → Credit column; negative → Debit column (abnormal)
|
||||
if (acct.CurrentBalance >= 0) line.CreditBalance = acct.CurrentBalance;
|
||||
else line.DebitBalance = -acct.CurrentBalance;
|
||||
if (balance >= 0m) line.CreditBalance = balance;
|
||||
else line.DebitBalance = -balance;
|
||||
}
|
||||
|
||||
lines.Add(line);
|
||||
|
||||
Reference in New Issue
Block a user