Accounting

Double-entry accounting system with exercise management and financial reporting

FacturaScripts includes a complete double-entry accounting system that automatically generates accounting entries from business operations and provides comprehensive financial management.

Core Concepts

Accounting Entries

Double-entry bookkeeping with balanced debit and credit

Chart of Accounts

Hierarchical account structure with accounts and subaccounts

Fiscal Exercises

Multi-year management with opening and closing entries

Tax Integration

VAT regularization and tax reporting

Accounting Entries (Asientos)

Accounting entries are the foundation of the double-entry bookkeeping system.

Entry Structure

Located at Core/Model/Asiento.php:

class Asiento extends ModelClass
{
    use ExerciseRelationTrait;
    
    // Operation types
    const OPERATION_GENERAL = null;
    const OPERATION_OPENING = 'A';      // Opening entry
    const OPERATION_CLOSING = 'C';      // Closing entry
    const OPERATION_REGULARIZATION = 'R'; // Tax regularization
    
    public $idasiento;         // Primary key
    public $numero;            // Entry number (auto-generated)
    public $fecha;             // Entry date
    public $concepto;          // Description/concept
    public $documento;         // Related document
    public $importe;           // Total amount
    public $debe;              // Total debit
    public $haber;             // Total credit
    public $editable;          // Can be edited
    public $codejercicio;      // Fiscal exercise
    public $operacion;         // Operation type
    public $canal;             // Channel for statistics
    public $iddiario;          // Journal ID
}

Key Features

• Auto-numbering: Sequential numbering within each fiscal exercise
• Balance Validation: Ensures debits equal credits
• Exercise Control: Can only edit entries in open exercises
• Tax Regularization: Prevents editing entries within closed tax periods
• Audit Trail: All changes are logged

Entry Lines (Partidas)

Each accounting entry consists of multiple lines:

public function getLines(): array
{
    // Returns all lines (partidas) for this entry
    // Each line has:
    // - codsubcuenta: Subaccount code
    // - concepto: Description
    // - debe: Debit amount
    // - haber: Credit amount
    // - documento: Related document
}

Balance Checking

public function isBalanced(): bool
{
    $debe = 0.0;
    $haber = 0.0;
    foreach ($this->getLines() as $line) {
        $debe += $line->debe;
        $haber += $line->haber;
    }
    return Tools::floatCmp($debe, $haber, $decimals, true);
}

Chart of Accounts (Plan Contable)

The chart of accounts is organized hierarchically.

Accounts (Cuentas)

First-level accounts define the main categories. Located at Core/Model/Cuenta.php:

class Cuenta extends ModelClass
{
    use ExerciseRelationTrait;
    
    public $idcuenta;          // Primary key
    public $codcuenta;         // Account code (numeric)
    public $descripcion;       // Description
    public $codejercicio;      // Fiscal exercise
    public $parent_idcuenta;   // Parent account ID
    public $parent_codcuenta;  // Parent account code
    public $codcuentaesp;      // Special account type
    public $debe;              // Total debits
    public $haber;             // Total credits
    public $saldo;             // Balance
}

Hierarchical Structure

public function getParent(): Cuenta
{
    // Returns the parent account
}

public function getChildren(): array
{
    // Returns all child accounts
}

public function getSubcuentas(): array
{
    // Returns all subaccounts under this account
}

Subaccounts (Subcuentas)

Subaccounts are the detail level where transactions are posted:

• Automatically created for customers and suppliers
• Used in accounting entry lines
• Maintain running balances
• Linked to their parent account

Special Accounts

The system uses special account codes for automatic operations:

• CLIENT: Customer accounts
• PROVEE: Supplier accounts
• ACREED: Creditor accounts
• IVARRP: VAT receivable
• IVASOP: VAT payable

Fiscal Exercises (Ejercicios)

Fiscal exercises represent accounting periods.

Exercise Management

• Opening: Start date and end date
• Closing: Prevents modifications when closed
• Status Control: Open/closed status
• Multi-company: Separate exercises per company

Exercise States

public function isOpened(): bool
{
    // Check if exercise accepts new entries
}

When an exercise is closed:

• No new entries can be created
• Existing entries cannot be modified
• Accounts cannot be added or changed

Entry Operations

Opening Entries

const OPERATION_OPENING = 'A';

Created at the start of a fiscal year to transfer balances from the previous year.

Closing Entries

const OPERATION_CLOSING = 'C';

Generated at year-end to close all accounts and calculate profit/loss.

Regularization Entries

const OPERATION_REGULARIZATION = 'R';

Used for VAT regularization and tax adjustments.

Entry Renumbering

The system can renumber all entries in an exercise:

public function renumber(string $codejercicio): bool
{
    // Renumbers entries chronologically
    // - Orders by date
    // - Opening entries first
    // - Sequential numbering
}

Renumbering should only be done on closed exercises or with extreme caution, as it changes entry numbers that may be referenced elsewhere.

Editability Rules

An entry is editable only when:

1. The fiscal exercise is open
2. The entry date is not within a closed tax regularization period
3. The entry’s editable flag is true

public function editable(): bool
{
    $exercise = $this->getExercise();
    if (false === $exercise->isOpened()) {
        return false;
    }
    
    // Check tax regularization periods
    // Return true if all conditions met
}

Automatic Account Creation

Subaccounts are automatically created for:

Customers

// In Cliente model
public function getSubcuenta(string $codejercicio, bool $crear): Subcuenta
{
    // Creates customer subaccount if needed
    // Uses special account CLIENT
}

Suppliers

// In Proveedor model
public function getSubcuenta(string $codejercicio, bool $crear): Subcuenta
{
    // Creates supplier subaccount if needed
    // Uses special account PROVEE or ACREED
}

Automatic Code Generation

public function getFreeSubjectAccountCode($subject): string
{
    // Finds free subaccount code
    // Uses subject ID and sequential numbers
    // Ensures no duplicates
}

Integration with Business Operations

The accounting system automatically creates entries for:

• Customer invoices: Debit customer, credit sales and VAT
• Supplier invoices: Debit purchases and VAT, credit supplier
• Payment receipts: Debit bank, credit customer/supplier
• Stock movements: Depending on configuration

Journals (Diarios)

Journals categorize accounting entries:

• General journal
• Sales journal
• Purchases journal
• Bank journal
• Custom journals

Each entry can be assigned to a specific journal via iddiario.

Validation and Testing

public function test(): bool
{
    // Validates:
    // - Concept length (1-255 characters)
    // - Document reference format
    // - Exercise exists
    // - Date within exercise period
}

Audit Logging

public function save(): bool
{
    // After successful save
    Tools::log(LogMessage::AUDIT_CHANNEL)->info('updated-model', [
        'model-class' => $this->modelClassName(),
        'model-code' => $this->id(),
        'model-data' => $this->toArray()
    ]);
}

All accounting operations are logged to the audit channel for compliance and tracking.

Reports and Analysis

The accounting system supports:

• Balance Sheet: Assets and liabilities
• Profit & Loss: Income and expenses
• Trial Balance: All account balances
• Journal Reports: Entry listings
• Tax Reports: VAT declarations

Best Practices

Exercise Planning

Create fiscal exercises in advance. Ensure dates don’t overlap and cover all business periods.

Chart of Accounts

Import a standard chart of accounts for your country. Customize as needed but maintain the hierarchical structure.

Entry Validation

Always ensure entries are balanced before saving. The system will prevent unbalanced entries.

Regular Reconciliation

Regularly reconcile bank accounts and customer/supplier balances against accounting records.

Exercise Closing

Only close exercises after generating all required reports and ensuring all entries are correct.

Related Models

• Core/Model/Asiento.php - Accounting entries
• Core/Model/Partida.php - Entry lines
• Core/Model/Cuenta.php - Accounts
• Core/Model/Subcuenta.php - Subaccounts
• Core/Model/Ejercicio.php - Fiscal exercises
• Core/Model/CuentaEspecial.php - Special account definitions
• Core/Model/Diario.php - Journals
• Core/Model/RegularizacionImpuesto.php - Tax regularization periods

Next Steps

Invoicing

Learn how invoices generate accounting entries

Reports

Generate financial reports and analytics