refactor: expense GL to Nestjs

packages/server-nest/src/modules/Expenses/Expenses.module.ts

@@ -10,6 +10,8 @@ import { ExpenseDTOTransformer } from './commands/CommandExpenseDTO.transformer'
 import { CommandExpenseValidator } from './commands/CommandExpenseValidator.service';
 import { TenancyContext } from '../Tenancy/TenancyContext.service';
 import { TransformerInjectable } from '../Transformer/TransformerInjectable.service';
+import { ExpensesWriteGLSubscriber } from './subscribers/ExpenseGLEntries.subscriber';
+import { ExpenseGLEntriesStorageService } from './subscribers/ExpenseGLEntriesStorage.sevice';
 
 @Module({
   imports: [],
@@ -24,7 +26,9 @@ import { TransformerInjectable } from '../Transformer/TransformerInjectable.serv
     GetExpenseService,
     ExpensesApplication,
     TenancyContext,
-    TransformerInjectable
+    TransformerInjectable,
+    ExpensesWriteGLSubscriber,
+    ExpenseGLEntriesStorageService,
   ],
 })
 export class ExpensesModule {}

packages/server-nest/src/modules/Expenses/models/Expense.model.ts

@@ -8,6 +8,8 @@ import { Model, mixin, raw } from 'objection';
 // import ModelSearchable from './ModelSearchable';
 import moment from 'moment';
 import { BaseModel } from '@/models/Model';
+import { ExpenseCategory } from './ExpenseCategory.model';
+import { Account } from '@/modules/Accounts/models/Account.model';
 
 export class Expense extends BaseModel {
   // ModelSetting,
@@ -32,6 +34,9 @@ export class Expense extends BaseModel {
   branchId!: number;
   createdAt!: Date;
 
+  categories!: ExpenseCategory[];
+  paymentAccount!: Account;
+
   /**
    * Table name
    */

packages/server-nest/src/modules/Expenses/models/ExpenseCategory.model.ts

@@ -2,8 +2,11 @@ import { Model } from 'objection';
 import { BaseModel } from '@/models/Model';
 
 export class ExpenseCategory extends BaseModel {
-  amount!: number;
-  allocatedCostAmount!: number;
+  public amount!: number;
+  public allocatedCostAmount!: number;
+  public expenseAccountId!: number;
+  public projectId!: number;
+  public description!: string;
 
   /**
    * Table name

packages/server-nest/src/modules/Expenses/subscribers/ExpenseGL.ts

@@ -1,113 +1,105 @@
-// import * as R from 'ramda';
-// import {
-//   AccountNormal,
-//   IExpenseCategory,
-//   ILedger,
-//   ILedgerEntry,
-// } from '@/interfaces';
-// import Ledger from '../Accounting/Ledger';
+import * as R from 'ramda';
+import { ILedger } from '@/modules/Ledger/types/Ledger.types';
+import { AccountNormal } from '@/modules/Accounts/Accounts.types';
+import { ILedgerEntry } from '@/modules/Ledger/types/Ledger.types';
+import { ExpenseCategory } from '../models/ExpenseCategory.model';
+import { Ledger } from '@/modules/Ledger/Ledger';
+import { Expense } from '../models/Expense.model';
 
-// export class ExpenseGL {
-//   private expense: any;
+export class ExpenseGL {
+  private expense: Expense;
 
-//   /**
-//    * Constructor method.
-//    */
-//   constructor(expense: any) {
-//     this.expense = expense;
-//   }
+  /**
+   * Constructor method.
+   * @param {Expense} expense - Expense.
+   */
+  constructor(expense: Expense) {
+    this.expense = expense;
+  }
 
-//   /**
-//    * Retrieves the expense GL common entry.
-//    * @param {IExpense} expense
-//    * @returns {Partial<ILedgerEntry>}
-//    */
-//   private getExpenseGLCommonEntry = (): Partial<ILedgerEntry> => {
-//     return {
-//       currencyCode: this.expense.currencyCode,
-//       exchangeRate: this.expense.exchangeRate,
+  /**
+   * Retrieves the expense GL common entry.
+   */
+  private getExpenseGLCommonEntry = () => {
+    return {
+      currencyCode: this.expense.currencyCode,
+      exchangeRate: this.expense.exchangeRate,
 
-//       transactionType: 'Expense',
-//       transactionId: this.expense.id,
+      transactionType: 'Expense',
+      transactionId: this.expense.id,
 
-//       date: this.expense.paymentDate,
-//       userId: this.expense.userId,
+      date: this.expense.paymentDate,
+      userId: this.expense.userId,
 
-//       debit: 0,
-//       credit: 0,
+      debit: 0,
+      credit: 0,
 
-//       branchId: this.expense.branchId,
-//     };
-//   };
+      branchId: this.expense.branchId,
+    };
+  };
 
-//   /**
-//    * Retrieves the expense GL payment entry.
-//    * @param {IExpense} expense
-//    * @returns {ILedgerEntry}
-//    */
-//   private getExpenseGLPaymentEntry = (): ILedgerEntry => {
-//     const commonEntry = this.getExpenseGLCommonEntry();
+  /**
+   * Retrieves the expense GL payment entry.
+   * @returns {ILedgerEntry}
+   */
+  private getExpenseGLPaymentEntry = (): ILedgerEntry => {
+    const commonEntry = this.getExpenseGLCommonEntry();
 
-//     return {
-//       ...commonEntry,
-//       credit: this.expense.localAmount,
-//       accountId: this.expense.paymentAccountId,
-//       accountNormal:
-//         this.expense?.paymentAccount?.accountNormal === 'debit'
-//           ? AccountNormal.DEBIT
-//           : AccountNormal.CREDIT,
-//       index: 1,
-//     };
-//   };
+    return {
+      ...commonEntry,
+      credit: this.expense.localAmount,
+      accountId: this.expense.paymentAccountId,
+      accountNormal:
+        this.expense?.paymentAccount?.accountNormal === 'debit'
+          ? AccountNormal.DEBIT
+          : AccountNormal.CREDIT,
+      index: 1,
+    };
+  };
 
-//   /**
-//    * Retrieves the expense GL category entry.
-//    * @param {IExpense} expense -
-//    * @param {IExpenseCategory} expenseCategory -
-//    * @param {number} index
-//    * @returns {ILedgerEntry}
-//    */
-//   private getExpenseGLCategoryEntry = R.curry(
-//     (category: IExpenseCategory, index: number): ILedgerEntry => {
-//       const commonEntry = this.getExpenseGLCommonEntry();
-//       const localAmount = category.amount * this.expense.exchangeRate;
+  /**
+   * Retrieves the expense GL category entry.
+   * @param {ExpenseCategory} category - Expense category.
+   * @param {number} index
+   * @returns {ILedgerEntry}
+   */
+  private getExpenseGLCategoryEntry = R.curry(
+    (category: ExpenseCategory, index: number): ILedgerEntry => {
+      const commonEntry = this.getExpenseGLCommonEntry();
+      const localAmount = category.amount * this.expense.exchangeRate;
 
-//       return {
-//         ...commonEntry,
-//         accountId: category.expenseAccountId,
-//         accountNormal: AccountNormal.DEBIT,
-//         debit: localAmount,
-//         note: category.description,
-//         index: index + 2,
-//         projectId: category.projectId,
-//       };
-//     }
-//   );
+      return {
+        ...commonEntry,
+        accountId: category.expenseAccountId,
+        accountNormal: AccountNormal.DEBIT,
+        debit: localAmount,
+        note: category.description,
+        index: index + 2,
+        projectId: category.projectId,
+      };
+    }
+  );
 
-//   /**
-//    * Retrieves the expense GL entries.
-//    * @param {IExpense} expense
-//    * @returns {ILedgerEntry[]}
-//    */
-//   public getExpenseGLEntries = (): ILedgerEntry[] => {
-//     const getCategoryEntry = this.getExpenseGLCategoryEntry();
+  /**
+   * Retrieves the expense GL entries.
+   * @returns {ILedgerEntry[]}
+   */
+  public getExpenseGLEntries = (): ILedgerEntry[] => {
+    const getCategoryEntry = this.getExpenseGLCategoryEntry();
 
-//     const paymentEntry = this.getExpenseGLPaymentEntry();
-//     const categoryEntries = this.expense.categories.map(getCategoryEntry);
+    const paymentEntry = this.getExpenseGLPaymentEntry();
+    const categoryEntries = this.expense.categories.map(getCategoryEntry);
 
-//     return [paymentEntry, ...categoryEntries];
-//   };
+    return [paymentEntry, ...categoryEntries];
+  };
 
-//   /**
-//    * Retrieves the given expense ledger.
-//    * @param {IExpense} expense
-//    * @returns {ILedger}
-//    */
-//   public getExpenseLedger = (): ILedger => {
-//     const entries = this.getExpenseGLEntries();
+  /**
+   * Retrieves the given expense ledger.
+   * @returns {ILedger}
+   */
+  public getExpenseLedger = (): ILedger => {
+    const entries = this.getExpenseGLEntries();
 
-//     console.log(entries, 'entries');
-
-//     return new Ledger(entries);
-//   };
-// }
+    return new Ledger(entries);
+  };
+}

packages/server-nest/src/modules/Expenses/subscribers/ExpenseGLEntries.service.ts

@@ -1,42 +1,44 @@
-// import { Knex } from 'knex';
-// import { ExpenseGL } from './ExpenseGL';
-// import { Inject, Injectable } from '@nestjs/common';
-// import { Expense } from '../models/Expense.model';
+import { Knex } from 'knex';
+import { ExpenseGL } from './ExpenseGL';
+import { Inject, Injectable } from '@nestjs/common';
+import { Expense } from '../models/Expense.model';
+import { ILedger } from '@/modules/Ledger/types/Ledger.types';
 
-// @Injectable()
-// export class ExpenseGLEntries {
-//   constructor(
-//     @Inject(Expense.name)
-//     private readonly expense: typeof Expense,
-//   ) {}
-//   /**
-//    * Retrieves the expense G/L of the given id.
-//    * @param {number} expenseId
-//    * @param {Knex.Transaction} trx
-//    * @returns {Promise<ILedger>}
-//    */
-//   public getExpenseLedgerById = async (
-//     expenseId: number,
-//     trx?: Knex.Transaction,
-//   ): Promise<ILedger> => {
-//     const expense = await this.expense
-//       .query(trx)
-//       .findById(expenseId)
-//       .withGraphFetched('categories')
-//       .withGraphFetched('paymentAccount')
-//       .throwIfNotFound();
+@Injectable()
+export class ExpenseGLEntriesService {
+  constructor(
+    @Inject(Expense.name)
+    private readonly expense: typeof Expense,
+  ) {}
 
-//     return this.getExpenseLedger(expense);
-//   };
+  /**
+   * Retrieves the expense G/L of the given id.
+   * @param {number} expenseId
+   * @param {Knex.Transaction} trx
+   * @returns {Promise<ILedger>}
+   */
+  public getExpenseLedgerById = async (
+    expenseId: number,
+    trx?: Knex.Transaction,
+  ): Promise<ILedger> => {
+    const expense = await this.expense
+      .query(trx)
+      .findById(expenseId)
+      .withGraphFetched('categories')
+      .withGraphFetched('paymentAccount')
+      .throwIfNotFound();
 
-//   /**
-//    * Retrieves the given expense ledger.
-//    * @param {IExpense} expense
-//    * @returns {ILedger}
-//    */
-//   public getExpenseLedger = (expense: Expense): ILedger => {
-//     const expenseGL = new ExpenseGL(expense);
+    return this.getExpenseLedger(expense);
+  };
 
-//     return expenseGL.getExpenseLedger();
-//   };
-// }
+  /**
+   * Retrieves the given expense ledger.
+   * @param {IExpense} expense
+   * @returns {ILedger}
+   */
+  public getExpenseLedger = (expense: Expense): ILedger => {
+    const expenseGL = new ExpenseGL(expense);
+
+    return expenseGL.getExpenseLedger();
+  };
+}

packages/server-nest/src/modules/Expenses/subscribers/ExpenseGLEntries.subscriber.ts

@@ -1,77 +1,79 @@
-// import {
-//   IExpenseCreatedPayload,
-//   IExpenseEventDeletePayload,
-//   IExpenseEventEditPayload,
-//   IExpenseEventPublishedPayload,
-// } from '../Expenses.types';
-// import { ExpenseGLEntriesStorage } from './ExpenseGLEntriesStorage';
-// import { Injectable } from '@nestjs/common';
-// import { OnEvent } from '@nestjs/event-emitter';
-// import { events } from '@/common/events/events';
+import {
+  IExpenseCreatedPayload,
+  IExpenseEventDeletePayload,
+  IExpenseEventEditPayload,
+  IExpenseEventPublishedPayload,
+} from '../Expenses.types';
+import { ExpenseGLEntriesStorageService } from './ExpenseGLEntriesStorage.sevice';
+import { Injectable } from '@nestjs/common';
+import { OnEvent } from '@nestjs/event-emitter';
+import { events } from '@/common/events/events';
 
-// @Injectable()
-// export class ExpensesWriteGLSubscriber {
-//   /**
-//    * @param {ExpenseGLEntriesStorage} expenseGLEntries -
-//    */
-//   constructor(private readonly expenseGLEntries: ExpenseGLEntriesStorage) {}
+@Injectable()
+export class ExpensesWriteGLSubscriber {
+  /**
+   * @param {ExpenseGLEntriesStorageService} expenseGLEntries -
+   */
+  constructor(
+    private readonly expenseGLEntries: ExpenseGLEntriesStorageService,
+  ) {}
 
-//   /**
-//    * Handles the writing journal entries once the expense created.
-//    * @param {IExpenseCreatedPayload} payload -
-//    */
-//   @OnEvent(events.expenses.onCreated)
-//   public async handleWriteGLEntriesOnceCreated({
-//     expense,
-//     trx,
-//   }: IExpenseCreatedPayload) {
-//     // In case expense published, write journal entries.
-//     if (!expense.publishedAt) return;
+  /**
+   * Handles the writing journal entries once the expense created.
+   * @param {IExpenseCreatedPayload} payload -
+   */
+  @OnEvent(events.expenses.onCreated)
+  public async handleWriteGLEntriesOnceCreated({
+    expense,
+    trx,
+  }: IExpenseCreatedPayload) {
+    // In case expense published, write journal entries.
+    if (!expense.publishedAt) return;
 
-//     await this.expenseGLEntries.writeExpenseGLEntries(expense.id, trx);
-//   }
+    await this.expenseGLEntries.writeExpenseGLEntries(expense.id, trx);
+  }
 
-//   /**
-//    * Handle writing expense journal entries once the expense edited.
-//    * @param {IExpenseEventEditPayload} payload -
-//    */
-//   @OnEvent(events.expenses.onEdited)
-//   public async handleRewriteGLEntriesOnceEdited({
-//     expenseId,
-//     expense,
-//     authorizedUser,
-//     trx,
-//   }: IExpenseEventEditPayload) {
-//     // Cannot continue if the expense is not published.
-//     if (!expense.publishedAt) return;
+  /**
+   * Handle writing expense journal entries once the expense edited.
+   * @param {IExpenseEventEditPayload} payload -
+   */
+  @OnEvent(events.expenses.onEdited)
+  public async handleRewriteGLEntriesOnceEdited({
+    expenseId,
+    expense,
+    authorizedUser,
+    trx,
+  }: IExpenseEventEditPayload) {
+    // Cannot continue if the expense is not published.
+    if (!expense.publishedAt) return;
 
-//     await this.expenseGLEntries.rewriteExpenseGLEntries(expense.id, trx);
-//   }
+    await this.expenseGLEntries.rewriteExpenseGLEntries(expense.id, trx);
+  }
 
-//   /**
-//    * Reverts expense journal entries once the expense deleted.
-//    * @param {IExpenseEventDeletePayload} payload -
-//    */
-//   @OnEvent(events.expenses.onDeleted)
-//   public async handleRevertGLEntriesOnceDeleted({
-//     expenseId,
-//     trx,
-//   }: IExpenseEventDeletePayload) {
-//     await this.expenseGLEntries.revertExpenseGLEntries(expenseId, trx);
-//   }
+  /**
+   * Reverts expense journal entries once the expense deleted.
+   * @param {IExpenseEventDeletePayload} payload -
+   */
+  @OnEvent(events.expenses.onDeleted)
+  public async handleRevertGLEntriesOnceDeleted({
+    expenseId,
+    trx,
+  }: IExpenseEventDeletePayload) {
+    await this.expenseGLEntries.revertExpenseGLEntries(expenseId, trx);
+  }
 
-//   /**
-//    * Handles writing expense journal once the expense publish.
-//    * @param {IExpenseEventPublishedPayload} payload -
-//    */
-//   @OnEvent(events.expenses.onPublished)
-//   public async handleWriteGLEntriesOncePublished({
-//     expense,
-//     trx,
-//   }: IExpenseEventPublishedPayload) {
-//     // In case expense published, write journal entries.
-//     if (!expense.publishedAt) return;
+  /**
+   * Handles writing expense journal once the expense publish.
+   * @param {IExpenseEventPublishedPayload} payload -
+   */
+  @OnEvent(events.expenses.onPublished)
+  public async handleWriteGLEntriesOncePublished({
+    expense,
+    trx,
+  }: IExpenseEventPublishedPayload) {
+    // In case expense published, write journal entries.
+    if (!expense.publishedAt) return;
 
-//     await this.expenseGLEntries.rewriteExpenseGLEntries(expense.id, trx);
-//   }
-// }
+    await this.expenseGLEntries.rewriteExpenseGLEntries(expense.id, trx);
+  }
+}

packages/server-nest/src/modules/Expenses/subscribers/ExpenseGLEntriesStorage.sevice.ts

@@ -0,0 +1,68 @@
+import { Knex } from 'knex';
+import { Injectable } from '@nestjs/common';
+import { ExpenseGLEntriesService } from './ExpenseGLEntries.service';
+import { LedgerStorageService } from '@/modules/Ledger/LedgerStorage.service';
+
+@Injectable()
+export class ExpenseGLEntriesStorageService {
+  /**
+   * @param {ExpenseGLEntriesService} expenseGLEntries - Expense GL entries service.
+   * @param {LedgerStorageService} ledgerStorage - Ledger storage service.
+   */
+  constructor(
+    private readonly expenseGLEntries: ExpenseGLEntriesService,
+    private readonly ledgerStorage: LedgerStorageService,
+  ) {}
+
+  /**
+   * Writes the expense GL entries.
+   * @param {number} tenantId
+   * @param {number} expenseId
+   * @param {Knex.Transaction} trx
+   */
+  public writeExpenseGLEntries = async (
+    expenseId: number,
+    trx?: Knex.Transaction,
+  ) => {
+    // Retrieves the given expense ledger.
+    const expenseLedger = await this.expenseGLEntries.getExpenseLedgerById(
+      expenseId,
+      trx,
+    );
+    // Commits the expense ledger entries.
+    await this.ledgerStorage.commit(expenseLedger, trx);
+  };
+
+  /**
+   * Reverts the given expense GL entries.
+   * @param {number} tenantId
+   * @param {number} expenseId
+   * @param {Knex.Transaction} trx
+   */
+  public revertExpenseGLEntries = async (
+    expenseId: number,
+    trx?: Knex.Transaction,
+  ) => {
+    await this.ledgerStorage.deleteByReference(
+      expenseId,
+      'Expense',
+      trx,
+    );
+  };
+
+  /**
+   * Rewrites the expense GL entries.
+   * @param {number} expenseId
+   * @param {Knex.Transaction} trx
+   */
+  public rewriteExpenseGLEntries = async (
+    expenseId: number,
+    trx?: Knex.Transaction,
+  ) => {
+    // Reverts the expense GL entries.
+    await this.revertExpenseGLEntries(expenseId, trx);
+
+    // Writes the expense GL entries.
+    await this.writeExpenseGLEntries(expenseId, trx);
+  };
+}

packages/server-nest/src/modules/Expenses/subscribers/ExpenseGLEntriesStorage.ts

@@ -1,67 +0,0 @@
-// import { Knex } from 'knex';
-// import { ExpenseGLEntries } from './ExpenseGLEntries.service';
-// import { Injectable } from '@nestjs/common';
-
-// @Injectable()
-// export class ExpenseGLEntriesStorage {
-//   /**
-//    * @param {ExpenseGLEntries} expenseGLEntries 
-//    * @param {LedgerStorageService} ledgerStorage 
-//    */
-//   constructor(
-//     private readonly expenseGLEntries: ExpenseGLEntries,
-//     private readonly ledgerStorage: LedgerStorageService,
-//   ) {}
-
-//   /**
-//    * Writes the expense GL entries.
-//    * @param {number} tenantId
-//    * @param {number} expenseId
-//    * @param {Knex.Transaction} trx
-//    */
-//   public writeExpenseGLEntries = async (
-//     expenseId: number,
-//     trx?: Knex.Transaction,
-//   ) => {
-//     // Retrieves the given expense ledger.
-//     const expenseLedger = await this.expenseGLEntries.getExpenseLedgerById(
-//       expenseId,
-//       trx,
-//     );
-//     // Commits the expense ledger entries.
-//     await this.ledgerStorage.commit(expenseLedger, trx);
-//   };
-
-//   /**
-//    * Reverts the given expense GL entries.
-//    * @param {number} tenantId
-//    * @param {number} expenseId
-//    * @param {Knex.Transaction} trx
-//    */
-//   public revertExpenseGLEntries = async (
-//     expenseId: number,
-//     trx?: Knex.Transaction,
-//   ) => {
-//     await this.ledgerStorage.deleteByReference(
-//       expenseId,
-//       'Expense',
-//       trx,
-//     );
-//   };
-
-//   /**
-//    * Rewrites the expense GL entries.
-//    * @param {number} expenseId
-//    * @param {Knex.Transaction} trx
-//    */
-//   public rewriteExpenseGLEntries = async (
-//     expenseId: number,
-//     trx?: Knex.Transaction,
-//   ) => {
-//     // Reverts the expense GL entries.
-//     await this.revertExpenseGLEntries(expenseId, trx);
-
-//     // Writes the expense GL entries.
-//     await this.writeExpenseGLEntries(expenseId, trx);
-//   };
-// }

packages/server-nest/src/modules/Ledger/JournalEntry.ts

@@ -0,0 +1,13 @@
+import { ILedgerEntry } from "./types/Ledger.types";
+
+export class JournalEntry {
+  entry: ILedgerEntry;
+  
+  constructor(entry: ILedgerEntry) {
+    const defaults = {
+      credit: 0,
+      debit: 0,
+    };
+    this.entry = { ...defaults, ...entry };
+  }
+}

packages/server-nest/src/modules/Ledger/Ledger.module.ts

@@ -0,0 +1,20 @@
+import { Module } from '@nestjs/common';
+import { LedgerStorageService } from './LedgerStorage.service';
+import { LedgerEntriesStorageService } from './LedgerEntriesStorage.service';
+import { LedgerRevertService } from './LedgerStorageRevert.service';
+import { LedgerContactsBalanceStorage } from './LedgerContactStorage.service';
+
+@Module({
+  providers: [
+    LedgerStorageService,
+    LedgerEntriesStorageService,
+    LedgerRevertService,
+    LedgerContactsBalanceStorage,
+  ],
+  exports: [
+    LedgerStorageService,
+    LedgerEntriesStorageService,
+    LedgerRevertService,
+  ],
+})
+export class LedgerModule {}

packages/server-nest/src/modules/Ledger/Ledger.ts

@@ -0,0 +1,291 @@
+import moment from 'moment';
+import { defaultTo, sumBy, uniqBy } from 'lodash';
+import { IAccountTransaction, ILedger, ILedgerEntry } from '@/interfaces';
+
+export class Ledger implements ILedger {
+  readonly entries: ILedgerEntry[];
+
+  /**
+   * Constructor method.
+   * @param {ILedgerEntry[]} entries
+   */
+  constructor(entries: ILedgerEntry[]) {
+    this.entries = entries;
+  }
+
+  /**
+   * Filters the ledegr entries.
+   * @param callback
+   * @returns {ILedger}
+   */
+  public filter(callback): ILedger {
+    const entries = this.entries.filter(callback);
+    return new Ledger(entries);
+  }
+
+  /**
+   * Retrieve the all entries of the ledger.
+   * @return {ILedgerEntry[]}
+   */
+  public getEntries(): ILedgerEntry[] {
+    return this.entries;
+  }
+
+  /**
+   * Filters entries by th given contact id and returns a new ledger.
+   * @param   {number} contactId
+   * @returns {ILedger}
+   */
+  public whereContactId(contactId: number): ILedger {
+    return this.filter((entry) => entry.contactId === contactId);
+  }
+
+  /**
+   * Filters entries by the given account id and returns a new ledger.
+   * @param   {number} accountId
+   * @returns {ILedger}
+   */
+  public whereAccountId(accountId: number): ILedger {
+    return this.filter((entry) => entry.accountId === accountId);
+  }
+
+  /**
+   * Filters entries by the given accounts ids then returns a new ledger.
+   * @param {number[]} accountIds
+   * @returns {ILedger}
+   */
+  public whereAccountsIds(accountIds: number[]): ILedger {
+    return this.filter((entry) => accountIds.indexOf(entry.accountId) !== -1);
+  }
+
+  /**
+   * Filters entries that before or same the given date and returns a new ledger.
+   * @param   {Date|string} fromDate
+   * @returns {ILedger}
+   */
+  public whereFromDate(fromDate: Date | string): ILedger {
+    const fromDateParsed = moment(fromDate);
+
+    return this.filter(
+      (entry) =>
+        fromDateParsed.isBefore(entry.date) || fromDateParsed.isSame(entry.date)
+    );
+  }
+
+  /**
+   * Filters ledger entries that after the given date and retruns a new ledger.
+   * @param   {Date|string} toDate
+   * @returns {ILedger}
+   */
+  public whereToDate(toDate: Date | string): ILedger {
+    const toDateParsed = moment(toDate);
+
+    return this.filter(
+      (entry) =>
+        toDateParsed.isAfter(entry.date) || toDateParsed.isSame(entry.date)
+    );
+  }
+
+  /**
+   * Filters the ledget entries by the given currency code.
+   * @param   {string} currencyCode -
+   * @returns {ILedger}
+   */
+  public whereCurrencyCode(currencyCode: string): ILedger {
+    return this.filter((entry) => entry.currencyCode === currencyCode);
+  }
+
+  /**
+   * Filters the ledger entries by the given branch id.
+   * @param   {number} branchId
+   * @returns {ILedger}
+   */
+  public whereBranch(branchId: number): ILedger {
+    return this.filter((entry) => entry.branchId === branchId);
+  }
+
+  /**
+   *
+   * @param   {number} projectId
+   * @returns {ILedger}
+   */
+  public whereProject(projectId: number): ILedger {
+    return this.filter((entry) => entry.projectId === projectId);
+  }
+
+  /**
+   * Filters the ledger entries by the given item id.
+   * @param   {number} itemId
+   * @returns {ILedger}
+   */
+  public whereItem(itemId: number): ILedger {
+    return this.filter((entry) => entry.itemId === itemId);
+  }
+
+  /**
+   * Retrieve the closing balance of the entries.
+   * @returns {number}
+   */
+  public getClosingBalance(): number {
+    let closingBalance = 0;
+
+    this.entries.forEach((entry) => {
+      if (entry.accountNormal === 'credit') {
+        closingBalance += entry.credit - entry.debit;
+      } else if (entry.accountNormal === 'debit') {
+        closingBalance += entry.debit - entry.credit;
+      }
+    });
+    return closingBalance;
+  }
+
+  /**
+   * Retrieves the closing credit of the entries.
+   * @returns {number}
+   */
+  public getClosingCredit(): number {
+    return sumBy(this.entries, 'credit');
+  }
+
+  /**
+   * Retrieves the closing debit of the entries.
+   * @returns {number}
+   */
+  public getClosingDebit(): number {
+    return sumBy(this.entries, 'debit');
+  }
+
+  /**
+   * Retrieve the closing balance of the entries.
+   * @returns {number}
+   */
+  public getForeignClosingBalance(): number {
+    let closingBalance = 0;
+
+    this.entries.forEach((entry) => {
+      const exchangeRate = entry.exchangeRate || 1;
+
+      if (entry.accountNormal === 'credit') {
+        closingBalance += (entry.credit - entry.debit) / exchangeRate;
+      } else if (entry.accountNormal === 'debit') {
+        closingBalance += (entry.debit - entry.credit) / exchangeRate;
+      }
+    });
+    return closingBalance;
+  }
+
+  /**
+   * Detarmines whether the ledger has no entries.
+   * @returns {boolean}
+   */
+  public isEmpty(): boolean {
+    return this.entries.length === 0;
+  }
+
+  /**
+   * Retrieves the accounts ids of the entries uniquely.
+   * @returns {number[]}
+   */
+  public getAccountsIds = (): number[] => {
+    return uniqBy(this.entries, 'accountId').map(
+      (e: ILedgerEntry) => e.accountId
+    );
+  };
+
+  /**
+   * Retrieves the contacts ids of the entries uniquely.
+   * @returns {number[]}
+   */
+  public getContactsIds = (): number[] => {
+    return uniqBy(this.entries, 'contactId')
+      .filter((e: ILedgerEntry) => e.contactId)
+      .map((e: ILedgerEntry) => e.contactId);
+  };
+
+  /**
+   * Reverses the ledger entries.
+   * @returns {Ledger}
+   */
+  public reverse = (): Ledger => {
+    const newEntries = this.entries.map((e) => {
+      const credit = e.debit;
+      const debit = e.credit;
+
+      return { ...e, credit, debit };
+    });
+    return new Ledger(newEntries);
+  };
+
+  // ---------------------------------
+  // # STATIC METHODS.
+  // ----------------------------------
+
+  /**
+   * Mappes the account transactions to ledger entries.
+   * @param   {IAccountTransaction[]} entries
+   * @returns {ILedgerEntry[]}
+   */
+  static mappingTransactions(entries: IAccountTransaction[]): ILedgerEntry[] {
+    return entries.map(this.mapTransaction);
+  }
+
+  /**
+   * Mappes the account transaction to ledger entry.
+   * @param   {IAccountTransaction} entry
+   * @returns {ILedgerEntry}
+   */
+  static mapTransaction(entry: IAccountTransaction): ILedgerEntry {
+    return {
+      credit: defaultTo(entry.credit, 0),
+      debit: defaultTo(entry.debit, 0),
+
+      exchangeRate: entry.exchangeRate,
+      currencyCode: entry.currencyCode,
+
+      accountNormal: entry.account.accountNormal,
+      accountId: entry.accountId,
+      contactId: entry.contactId,
+
+      date: entry.date,
+
+      transactionId: entry.referenceId,
+      transactionType: entry.referenceType,
+      transactionSubType: entry.transactionType,
+
+      transactionNumber: entry.transactionNumber,
+      referenceNumber: entry.referenceNumber,
+
+      index: entry.index,
+      indexGroup: entry.indexGroup,
+
+      entryId: entry.id,
+      branchId: entry.branchId,
+      projectId: entry.projectId,
+
+      taxRateId: entry.taxRateId,
+      taxRate: entry.taxRate,
+
+      note: entry.note,
+    };
+  }
+
+  /**
+   * Mappes the account transactions to ledger entries.
+   * @param {IAccountTransaction[]} transactions
+   * @returns {ILedger}
+   */
+  static fromTransactions(transactions: IAccountTransaction[]): Ledger {
+    const entries = Ledger.mappingTransactions(transactions);
+    return new Ledger(entries);
+  }
+
+  /**
+   * Retrieve the transaction amount.
+   * @param {number} credit - Credit amount.
+   * @param {number} debit - Debit amount.
+   * @param {string} normal - Credit or debit.
+   */
+  static getAmount(credit: number, debit: number, normal: string) {
+    return normal === 'credit' ? credit - debit : debit - credit;
+  }
+}

packages/server-nest/src/modules/Ledger/LedgerContactStorage.service.ts

@@ -0,0 +1,148 @@
+import async from 'async';
+import { Knex } from 'knex';
+import {
+  ILedger,
+  ILedgerEntry,
+  ISaleContactsBalanceQueuePayload,
+} from './types/Ledger.types';
+import { ACCOUNT_TYPE } from '@/constants/accounts';
+import { Inject, Injectable } from '@nestjs/common';
+import { Contact } from '../Contacts/models/Contact';
+import { Account } from '../Accounts/models/Account.model';
+import { TenancyContext } from '../Tenancy/TenancyContext.service';
+
+@Injectable()
+export class LedgerContactsBalanceStorage {
+  constructor(
+    private tenancyContext: TenancyContext,
+
+    @Inject(Contact.name)
+    private contactModel: typeof Contact,
+
+    @Inject(Account.name)
+    private accountModel: typeof Account,
+  ) {}
+
+  /**
+   * 
+   * @param {ILedger} ledger
+   * @param {Knex.Transaction} trx
+   * @returns {Promise<void>}
+   */
+  public saveContactsBalance = async (
+    ledger: ILedger,
+    trx?: Knex.Transaction,
+  ): Promise<void> => {
+    // Save contact balance queue.
+    const saveContactsBalanceQueue = async.queue(
+      this.saveContactBalanceTask,
+      10,
+    );
+    // Retrieves the effected contacts ids.
+    const effectedContactsIds = ledger.getContactsIds();
+
+    effectedContactsIds.forEach((contactId: number) => {
+      saveContactsBalanceQueue.push({ contactId, ledger, trx });
+    });
+    if (effectedContactsIds.length > 0) await saveContactsBalanceQueue.drain();
+  };
+
+  /**
+   *
+   * @param {ISaleContactsBalanceQueuePayload} task
+   * @returns {Promise<void>}
+   */
+  private saveContactBalanceTask = async (
+    task: ISaleContactsBalanceQueuePayload,
+  ) => {
+    const { contactId, ledger, trx } = task;
+
+    await this.saveContactBalance(ledger, contactId, trx);
+  };
+
+  /**
+   * Filters AP/AR ledger entries.
+   * @param {number} tenantId
+   * @param {Knex.Transaction} trx
+   * @returns {Promise<(entry: ILedgerEntry) => boolean>}
+   */
+  private filterARAPLedgerEntris = async (
+    tenantId: number,
+    trx?: Knex.Transaction,
+  ): Promise<(entry: ILedgerEntry) => boolean> => {
+    const ARAPAccounts = await this.accountModel
+      .query(trx)
+      .whereIn('accountType', [
+        ACCOUNT_TYPE.ACCOUNTS_RECEIVABLE,
+        ACCOUNT_TYPE.ACCOUNTS_PAYABLE,
+      ]);
+    const ARAPAccountsIds = ARAPAccounts.map((a) => a.id);
+
+    return (entry: ILedgerEntry) => {
+      return ARAPAccountsIds.indexOf(entry.accountId) !== -1;
+    };
+  };
+
+  /**
+   *
+   * @param {number} tenantId
+   * @param {ILedger} ledger
+   * @param {number} contactId
+   * @returns {Promise<void>}
+   */
+  private saveContactBalance = async (
+    tenantId: number,
+    ledger: ILedger,
+    contactId: number,
+    trx?: Knex.Transaction,
+  ): Promise<void> => {
+    const contact = await this.contactModel.query(trx).findById(contactId);
+
+    // Retrieves the given tenant metadata.
+    const tenant = await this.tenancyContext.getTenant(true);
+
+    // Detarmines whether the contact has foreign currency.
+    const isForeignContact =
+      contact.currencyCode !== tenant?.metadata.baseCurrency;
+
+    // Filters the ledger base on the given contact id.
+    const filterARAPLedgerEntris = await this.filterARAPLedgerEntris(
+      tenantId,
+      trx,
+    );
+    const contactLedger = ledger
+      // Filter entries only that have contact id.
+      .whereContactId(contactId)
+      // Filter entries on AR/AP accounts.
+      .filter(filterARAPLedgerEntris);
+
+    const closingBalance = isForeignContact
+      ? contactLedger
+          .whereCurrencyCode(contact.currencyCode)
+          .getForeignClosingBalance()
+      : contactLedger.getClosingBalance();
+
+    await this.changeContactBalance(tenantId, contactId, closingBalance, trx);
+  };
+
+  /**
+   *
+   * @param {number} tenantId
+   * @param {number} contactId
+   * @param {number} change
+   * @returns
+   */
+  private changeContactBalance = (
+    tenantId: number,
+    contactId: number,
+    change: number,
+    trx?: Knex.Transaction,
+  ) => {
+    return this.contactModel.changeAmount(
+      { id: contactId },
+      'balance',
+      change,
+      trx,
+    );
+  };
+}

packages/server-nest/src/modules/Ledger/LedgerEntriesStorage.service.ts

@@ -0,0 +1,83 @@
+import { Knex } from 'knex';
+import async from 'async';
+import { Inject, Injectable } from '@nestjs/common';
+import { transformLedgerEntryToTransaction } from './utils';
+import {
+  ILedgerEntry,
+  ISaveLedgerEntryQueuePayload,
+} from './types/Ledger.types';
+import { ILedger } from './types/Ledger.types';
+import { AccountTransaction } from '../Accounts/models/AccountTransaction.model';
+
+// Filter the blank entries.
+const filterBlankEntry = (entry: ILedgerEntry) =>
+  Boolean(entry.credit || entry.debit);
+
+@Injectable()
+export class LedgerEntriesStorageService {
+  /**
+   * @param {typeof AccountTransaction} accountTransactionModel - Account transaction model.
+   */
+  constructor(
+    @Inject(AccountTransaction.name)
+    private readonly accountTransactionModel: typeof AccountTransaction,
+  ) {}
+
+  /**
+   * Saves entries of the given ledger.
+   * @param {ILedger} ledger - Ledger.
+   * @param {Knex.Transaction} trx - Knex transaction.
+   * @returns {Promise<void>}
+   */
+  public saveEntries = async (ledger: ILedger, trx?: Knex.Transaction) => {
+    const saveEntryQueue = async.queue(this.saveEntryTask, 10);
+    const entries = ledger.filter(filterBlankEntry).getEntries();
+
+    entries.forEach((entry) => {
+      saveEntryQueue.push({ entry, trx });
+    });
+    if (entries.length > 0) await saveEntryQueue.drain();
+  };
+
+  /**
+   * Deletes the ledger entries.
+   * @param {ILedger} ledger - Ledger.
+   * @param {Knex.Transaction} trx - Knex transaction.
+   */
+  public deleteEntries = async (ledger: ILedger, trx?: Knex.Transaction) => {
+    const entriesIds = ledger
+      .getEntries()
+      .filter((e) => e.entryId)
+      .map((e) => e.entryId);
+
+    await AccountTransaction.query(trx).whereIn('id', entriesIds).delete();
+  };
+
+  /**
+   * Saves the ledger entry to the account transactions repository.
+   * @param {ILedgerEntry} entry - Ledger entry.
+   * @param {Knex.Transaction} trx
+   * @returns {Promise<void>}
+   */
+  private saveEntry = async (
+    entry: ILedgerEntry,
+    trx?: Knex.Transaction,
+  ): Promise<void> => {
+    const transaction = transformLedgerEntryToTransaction(entry);
+
+    await this.accountTransactionModel.query(trx).insert(transaction);
+  };
+
+  /**
+   * Save the ledger entry to the transactions repository async task.
+   * @param {ISaveLedgerEntryQueuePayload} task - Task payload.
+   * @returns {Promise<void>}
+   */
+  private saveEntryTask = async (
+    task: ISaveLedgerEntryQueuePayload,
+  ): Promise<void> => {
+    const { entry, trx } = task;
+
+    await this.saveEntry(entry, trx);
+  };
+}

packages/server-nest/src/modules/Ledger/LedgerStorage.service.ts

@@ -0,0 +1,85 @@
+import { Knex } from 'knex';
+import { ILedger } from './types/Ledger.types';
+import { LedgerContactsBalanceStorage } from './LedgerContactStorage.service';
+import { LedegrAccountsStorage } from './LedgetAccountStorage.service';
+import { LedgerEntriesStorageService } from './LedgerEntriesStorage.service';
+import { Ledger } from './Ledger';
+import { Injectable } from '@nestjs/common';
+
+@Injectable()
+export class LedgerStorageService {
+  constructor(
+    private ledgerContactsBalance: LedgerContactsBalanceStorage,
+    private ledgerAccountsBalance: LedegrAccountsStorage,
+    private ledgerEntriesService: LedgerEntriesStorageService,
+  ) {}
+
+  /**
+   * Commit the ledger to the storage layer as one unit-of-work.
+   * @param {ILedger} ledger
+   * @returns {Promise<void>}
+   */
+  public commit = async (
+    ledger: ILedger,
+    trx?: Knex.Transaction,
+  ): Promise<void> => {
+    const tasks = [
+      // Saves the ledger entries.
+      this.ledgerEntriesService.saveEntries(ledger, trx),
+
+      // Mutates the associated accounts balances.
+      this.ledgerAccountsBalance.saveAccountsBalance(ledger, trx),
+
+      // Mutates the associated contacts balances.
+      this.ledgerContactsBalance.saveContactsBalance(ledger, trx),
+    ];
+    await Promise.all(tasks);
+  };
+
+  /**
+   * Deletes the given ledger and revert balances.
+   * @param {number} tenantId
+   * @param {ILedger} ledger
+   * @param {Knex.Transaction} trx
+   * @returns {Promise<void>}
+   */
+  public delete = async (
+    ledger: ILedger,
+    trx?: Knex.Transaction,
+  ) => {
+    const tasks = [
+      // Deletes the ledger entries.
+      this.ledgerEntriesService.deleteEntries(ledger, trx),
+
+      // Mutates the associated accounts balances.
+      this.ledgerAccountsBalance.saveAccountsBalance(ledger, trx),
+
+      // Mutates the associated contacts balances.
+      this.ledgerContactsBalance.saveContactsBalance(ledger, trx),
+    ];
+    await Promise.all(tasks);
+  };
+
+  /**
+   * @param {number | number[]} referenceId
+   * @param {string | string[]} referenceType
+   * @param {Knex.Transaction} trx
+   */
+  public deleteByReference = async (
+    referenceId: number | number[],
+    referenceType: string | string[],
+    trx?: Knex.Transaction,
+  ) => {
+    // Retrieves the transactions of the given reference.
+    const transactions =
+      await transactionsRepository.getTransactionsByReference(
+        referenceId,
+        referenceType,
+      );
+    // Creates a new ledger from transaction and reverse the entries.
+    const reversedLedger = Ledger.fromTransactions(transactions).reverse();
+
+    // Deletes and reverts the balances.
+    await this.delete(tenantId, reversedLedger, trx);
+  };
+}

packages/server-nest/src/modules/Ledger/LedgerStorageRevert.service.ts

@@ -0,0 +1,62 @@
+import { castArray } from 'lodash';
+import { Injectable, Inject } from '@nestjs/common';
+import { Knex } from 'knex';
+import { Ledger } from './Ledger';
+import { LedgerStorageService } from './LedgerStorage.service';
+import { AccountTransaction } from '../Accounts/models/AccountTransaction.model';
+
+@Injectable()
+export class LedgerRevertService {
+  /**
+   * @param ledgerStorage - Ledger storage service.
+   * @param accountTransactionModel - Account transaction model.
+   */
+  constructor(
+    private readonly ledgerStorage: LedgerStorageService,
+
+    @Inject(AccountTransaction.name)
+    private readonly accountTransactionModel: typeof AccountTransaction,
+  ) {}
+
+  /**
+   * Reverts the jouranl entries.
+   * @param {number|number[]} referenceId - Reference id.
+   * @param {string} referenceType - Reference type.
+   */
+  public getTransactionsByReference = async (
+    referenceId: number | number[],
+    referenceType: string | string[],
+  ) => {
+    const transactions = await this.accountTransactionModel
+      .query()
+      .whereIn('reference_type', castArray(referenceType))
+      .whereIn('reference_id', castArray(referenceId))
+      .withGraphFetched('account');
+
+    return transactions;
+  };
+
+  /**
+   * Reverts the journal entries.
+   * @param {number|number[]} referenceId - Reference id.
+   * @param {string|string[]} referenceType - Reference type.
+   * @param {Knex.Transaction} trx
+   */
+  public revertGLEntries = async (
+    referenceId: number | number[],
+    referenceType: string | string[],
+    trx?: Knex.Transaction,
+  ) => {
+    // Gets the transactions by reference.
+    const transactions = await this.getTransactionsByReference(
+      referenceId,
+      referenceType,
+    );
+    // Creates a new ledger from transaction and reverse the entries.
+    const ledger = Ledger.fromTransactions(transactions);
+    const reversedLedger = ledger.reverse();
+
+    // Commits the reversed ledger.
+    await this.ledgerStorage.commit(reversedLedger, trx);
+  };
+}

packages/server-nest/src/modules/Ledger/LedgetAccountStorage.service.ts

@@ -0,0 +1,166 @@
+import async from 'async';
+import { Knex } from 'knex';
+import { uniq } from 'lodash';
+import {
+  ILedger,
+  ISaveAccountsBalanceQueuePayload,
+} from './types/Ledger.types';
+import { Inject, Injectable } from '@nestjs/common';
+import { Account } from '../Accounts/models/Account.model';
+import { AccountRepository } from '../Accounts/repositories/Account.repository';
+
+@Injectable()
+export class LedegrAccountsStorage {
+  /**
+   * @param {typeof Account} accountModel
+   * @param {AccountRepository} accountRepository -
+   */
+  constructor(
+    @Inject(Account.name)
+    private accountModel: typeof Account,
+
+    @Inject(AccountRepository.name)
+    private accountRepository: AccountRepository,
+  ) {}
+
+  /**
+   * Retrieve depepants ids of the give accounts ids.
+   * @param {number[]} accountsIds
+   * @param depGraph
+   * @returns {number[]}
+   */
+  private getDependantsAccountsIds = (
+    accountsIds: number[],
+    depGraph,
+  ): number[] => {
+    const depAccountsIds = [];
+
+    accountsIds.forEach((accountId: number) => {
+      const depAccountIds = depGraph.dependantsOf(accountId);
+      depAccountsIds.push(accountId, ...depAccountIds);
+    });
+    return uniq(depAccountsIds);
+  };
+
+  /**
+   *
+   * @param {number[]} accountsIds
+   * @returns {number[]}
+   */
+  private findDependantsAccountsIds = async (
+    accountsIds: number[],
+    trx?: Knex.Transaction,
+  ): Promise<number[]> => {
+    const accountsGraph = await this.accountRepository.getDependencyGraph(
+      null,
+      trx,
+    );
+    return this.getDependantsAccountsIds(accountsIds, accountsGraph);
+  };
+
+  /**
+   * Atomic mutation for accounts balances.
+   * @param   {number} tenantId
+   * @param   {ILedger} ledger
+   * @param   {Knex.Transaction} trx -
+   * @returns {Promise<void>}
+   */
+  public saveAccountsBalance = async (
+    ledger: ILedger,
+    trx?: Knex.Transaction,
+  ): Promise<void> => {
+    // Initiate a new queue for accounts balance mutation.
+    const saveAccountsBalanceQueue = async.queue(
+      this.saveAccountBalanceTask,
+      10,
+    );
+    const effectedAccountsIds = ledger.getAccountsIds();
+    const dependAccountsIds = await this.findDependantsAccountsIds(
+      effectedAccountsIds,
+      trx,
+    );
+    dependAccountsIds.forEach((accountId: number) => {
+      saveAccountsBalanceQueue.push({ ledger, accountId, trx });
+    });
+    if (dependAccountsIds.length > 0) {
+      await saveAccountsBalanceQueue.drain();
+    }
+  };
+
+  /**
+   * Async task mutates the given account balance.
+   * @param   {ISaveAccountsBalanceQueuePayload} task
+   * @returns {Promise<void>}
+   */
+  private saveAccountBalanceTask = async (
+    task: ISaveAccountsBalanceQueuePayload,
+  ): Promise<void> => {
+    const { tenantId, ledger, accountId, trx } = task;
+
+    await this.saveAccountBalanceFromLedger(tenantId, ledger, accountId, trx);
+  };
+
+  /**
+   * Saves specific account balance from the given ledger.
+   * @param   {number} tenantId
+   * @param   {ILedger} ledger
+   * @param   {number} accountId
+   * @param   {Knex.Transaction} trx -
+   * @returns {Promise<void>}
+   */
+  private saveAccountBalanceFromLedger = async (
+    tenantId: number,
+    ledger: ILedger,
+    accountId: number,
+    trx?: Knex.Transaction,
+  ): Promise<void> => {
+    const account = await this.accountModel.query(trx).findById(accountId);
+
+    // Filters the ledger entries by the current account.
+    const accountLedger = ledger.whereAccountId(accountId);
+
+    // Retrieves the given tenant metadata.
+    const tenantMeta = await TenantMetadata.query().findOne({ tenantId });
+
+    // Detarmines whether the account has foreign currency.
+    const isAccountForeign = account.currencyCode !== tenantMeta.baseCurrency;
+
+    // Calculates the closing foreign balance by the given currency if account was has
+    // foreign currency otherwise get closing balance.
+    const closingBalance = isAccountForeign
+      ? accountLedger
+          .whereCurrencyCode(account.currencyCode)
+          .getForeignClosingBalance()
+      : accountLedger.getClosingBalance();
+
+    await this.saveAccountBalance(tenantId, accountId, closingBalance, trx);
+  };
+
+  /**
+   * Saves the account balance.
+   * @param   {number} tenantId
+   * @param   {number} accountId
+   * @param   {number} change
+   * @param   {Knex.Transaction} trx -
+   * @returns {Promise<void>}
+   */
+  private saveAccountBalance = async (
+    accountId: number,
+    change: number,
+    trx?: Knex.Transaction,
+  ) => {
+    // Ensure the account has atleast zero in amount.
+    await this.accountModel
+      .query(trx)
+      .findById(accountId)
+      .whereNull('amount')
+      .patch({ amount: 0 });
+
+    await this.accountModel.changeAmount(
+      { id: accountId },
+      'amount',
+      change,
+      trx,
+    );
+  };
+}

packages/server-nest/src/modules/Ledger/types/Ledger.types.ts

@@ -0,0 +1,88 @@
+import { Knex } from 'knex';
+
+export interface ILedger {
+  entries: ILedgerEntry[];
+
+  getEntries(): ILedgerEntry[];
+
+  filter(cb: (entry: ILedgerEntry) => boolean): ILedger;
+
+  whereAccountId(accountId: number): ILedger;
+  whereAccountsIds(accountsIds: number[]): ILedger;
+  whereContactId(contactId: number): ILedger;
+  whereFromDate(fromDate: Date | string): ILedger;
+  whereToDate(toDate: Date | string): ILedger;
+  whereCurrencyCode(currencyCode: string): ILedger;
+  whereBranch(branchId: number): ILedger;
+  whereItem(itemId: number): ILedger;
+  whereProject(projectId: number): ILedger;
+
+  getClosingBalance(): number;
+  getForeignClosingBalance(): number;
+  getClosingDebit(): number;
+  getClosingCredit(): number;
+
+  getContactsIds(): number[];
+  getAccountsIds(): number[];
+
+  reverse(): ILedger;
+  isEmpty(): boolean;
+}
+
+export interface ILedgerEntry {
+  credit: number;
+  debit: number;
+  currencyCode: string;
+  exchangeRate: number;
+
+  accountId?: number;
+  accountNormal: string;
+  contactId?: number;
+  date: Date | string;
+
+  transactionType: string;
+  transactionSubType?: string;
+
+  transactionId: number;
+
+  transactionNumber?: string;
+
+  referenceNumber?: string;
+  index: number;
+  indexGroup?: number;
+
+  note?: string;
+
+  userId?: number;
+  itemId?: number;
+  branchId?: number;
+  projectId?: number;
+
+  taxRateId?: number;
+  taxRate?: number;
+
+  entryId?: number;
+  createdAt?: Date;
+
+  costable?: boolean;
+}
+
+export interface ISaveLedgerEntryQueuePayload {
+  tenantId: number;
+  entry: ILedgerEntry;
+  trx?: Knex.Transaction;
+}
+
+export interface ISaveAccountsBalanceQueuePayload {
+  ledger: ILedger;
+  tenantId: number;
+  accountId: number;
+  trx?: Knex.Transaction;
+}
+
+export interface ISaleContactsBalanceQueuePayload {
+  ledger: ILedger;
+  tenantId: number;
+  contactId: number;
+  trx?: Knex.Transaction;
+}

packages/server-nest/src/modules/Ledger/utils.ts

@@ -0,0 +1,41 @@
+import { IAccountTransaction, ILedgerEntry } from '@/interfaces';
+
+export const transformLedgerEntryToTransaction = (
+  entry: ILedgerEntry
+): IAccountTransaction => {
+  return {
+    date: entry.date,
+
+    credit: entry.credit,
+    debit: entry.debit,
+
+    currencyCode: entry.currencyCode,
+    exchangeRate: entry.exchangeRate,
+
+    accountId: entry.accountId,
+    contactId: entry.contactId,
+
+    referenceType: entry.transactionType,
+    referenceId: entry.transactionId,
+
+    transactionNumber: entry.transactionNumber,
+    transactionType: entry.transactionSubType,
+
+    referenceNumber: entry.referenceNumber,
+
+    note: entry.note,
+
+    index: entry.index,
+    indexGroup: entry.indexGroup,
+
+    branchId: entry.branchId,
+    userId: entry.userId,
+    itemId: entry.itemId,
+    projectId: entry.projectId,
+
+    costable: entry.costable,
+
+    taxRateId: entry.taxRateId,
+    taxRate: entry.taxRate,
+  };
+};

packages/server-nest/src/modules/Warehouses/AccountsTransactionsWarehouses.ts

@@ -0,0 +1,26 @@
+// import { Service, Inject } from 'typedi';
+// import { Knex } from 'knex';
+// import HasTenancyService from '@/services/Tenancy/TenancyService';
+
+// @Service()
+// export class InventoryTransactionsWarehouses {
+//   @Inject()
+//   tenancy: HasTenancyService;
+
+//   /**
+//    * Updates all accounts transctions with the priamry branch.
+//    * @param tenantId
+//    * @param primaryBranchId
+//    */
+//   public updateTransactionsWithWarehouse = async (
+//     tenantId: number,
+//     primaryBranchId: number,
+//     trx?: Knex.Transaction
+//   ) => {
+//     const { AccountTransaction } = await this.tenancy.models(tenantId);
+
+//     await AccountTransaction.query(trx).update({
+//       branchId: primaryBranchId,
+//     });
+//   };
+// }

packages/server-nest/src/modules/Warehouses/AccountsTransactionsWarehousesSubscribe.ts

@@ -0,0 +1,38 @@
+// import { Service, Inject } from 'typedi';
+// import events from '@/subscribers/events';
+// import { InventoryTransactionsWarehouses } from './AccountsTransactionsWarehouses';
+// import { IBranchesActivatedPayload } from '@/interfaces';
+
+// @Service()
+// export class AccountsTransactionsWarehousesSubscribe {
+//   @Inject()
+//   accountsTransactionsWarehouses: InventoryTransactionsWarehouses;
+
+//   /**
+//    * Attaches events with handlers.
+//    */
+//   public attach = (bus) => {
+//     bus.subscribe(
+//       events.branch.onActivated,
+//       this.updateGLTransactionsToPrimaryBranchOnActivated
+//     );
+//     return bus;
+//   };
+
+//   /**
+//    * Updates all GL transactions to primary branch once
+//    * the multi-branches activated.
+//    * @param {IBranchesActivatedPayload}
+//    */
+//   private updateGLTransactionsToPrimaryBranchOnActivated = async ({
+//     tenantId,
+//     primaryBranch,
+//     trx,
+//   }: IBranchesActivatedPayload) => {
+//     await this.accountsTransactionsWarehouses.updateTransactionsWithWarehouse(
+//       tenantId,
+//       primaryBranch.id,
+//       trx
+//     );
+//   };
+// }