keuangan/database/seeders/Accounting/ChartOfAccountSeeder.php

<?php

namespace Database\Seeders\Accounting;

use App\Domains\Accounting\Enums\Ledger\AccountBalance;
use App\Domains\Accounting\Enums\Ledger\AccountClassification;
use App\Domains\Accounting\Models\ChartOfAccount;
use Illuminate\Database\Seeder;

/**
 * Seeder to populate initial baseline Chart of Accounts for campus payment operations.
 */
class ChartOfAccountSeeder extends Seeder
{
    /**
     * Run the database seeds for baseline accounts.
     *
     * @return void
     */
    public function run(): void
    {
        // Create parent Revenue header account (COA 41000 - Pendapatan Operasional)
        $revenueParent = ChartOfAccount::updateOrCreate(
            ['code' => '41000'],
            [
                'name' => 'Pendapatan Operasional',
                'classification' => AccountClassification::REVENUE,
                'normal_balance' => AccountBalance::CREDIT,
                'parent_id' => null,
            ]
        );

        // Define child sub-account definitions array matching campus operational ledger
        $accounts = [
            [
                // Asset account for Bank BNI VA Receipts
                'code' => '1102',
                'name' => 'Bank BNI Penerimaan VA',
                'classification' => AccountClassification::ASSET,
                'normal_balance' => AccountBalance::DEBIT,
                'parent_id' => null,
            ],
            [
                // Asset account for Student Receivables
                'code' => '1105',
                'name' => 'Piutang Mahasiswa',
                'classification' => AccountClassification::ASSET,
                'normal_balance' => AccountBalance::DEBIT,
                'parent_id' => null,
            ],
            [
                // Sub-COA 41101: New Student Registration Fee (Pendapatan Pendaftaran Maba)
                'code' => '41101',
                'name' => 'Pendapatan Pendaftaran Maba-Reguler',
                'classification' => AccountClassification::REVENUE,
                'normal_balance' => AccountBalance::CREDIT,
                'parent_id' => $revenueParent->id,
            ],
            [
                // Sub-COA 41200: Re-registration Fee (Pendapatan Kemahasiswaan / Daftar Ulang)
                'code' => '41200',
                'name' => 'Pendapatan Kemahasiswaan / Daftar Ulang',
                'classification' => AccountClassification::REVENUE,
                'normal_balance' => AccountBalance::CREDIT,
                'parent_id' => $revenueParent->id,
            ],
            [
                // Sub-COA 41301: Regular Tuition Fee (Pendapatan UKT-Reguler)
                'code' => '41301',
                'name' => 'Pendapatan UKT-Reguler',
                'classification' => AccountClassification::REVENUE,
                'normal_balance' => AccountBalance::CREDIT,
                'parent_id' => $revenueParent->id,
            ],
            [
                // Sub-COA 4201: Contra Revenue for Discounts (Diskon & Potongan Tagihan)
                'code' => '4201',
                'name' => 'Diskon PMDK & Potongan Tagihan',
                'classification' => AccountClassification::REVENUE,
                'normal_balance' => AccountBalance::DEBIT, // Debit offsets credit revenue
                'parent_id' => null,
            ],
        ];

        // Loop and upsert each account entry into database
        foreach ($accounts as $account) {
            ChartOfAccount::updateOrCreate(
                ['code' => $account['code']],
                $account
            );
        }
    }
}