feat: disable auto applying credit payments

packages/server/src/api/controllers/Purchases/BillsPayments.ts

@@ -126,6 +126,8 @@ export default class BillsPayments extends BaseController {
 
       check('attachments').isArray().optional(),
       check('attachments.*.key').exists().isString(),
+
+      check('prepard_expenses_account_id').optional().isNumeric().toInt(),
     ];
   }
 

packages/server/src/api/controllers/Sales/PaymentReceives.ts

@@ -150,8 +150,9 @@ export default class PaymentReceivesController extends BaseController {
       check('customer_id').exists().isNumeric().toInt(),
       check('exchange_rate').optional().isFloat({ gt: 0 }).toFloat(),
 
-      check('amount').exists().isNumeric().toFloat(),
       check('payment_date').exists(),
+      check('amount').exists().isNumeric().toFloat(),
+
       check('reference_no').optional(),
       check('deposit_account_id').exists().isNumeric().toInt(),
       check('payment_receive_no').optional({ nullable: true }).trim().escape(),
@@ -159,7 +160,8 @@ export default class PaymentReceivesController extends BaseController {
 
       check('branch_id').optional({ nullable: true }).isNumeric().toInt(),
 
-      check('entries').isArray({}),
+      check('entries').isArray(),
+
       check('entries.*.id').optional({ nullable: true }).isNumeric().toInt(),
       check('entries.*.index').optional().isNumeric().toInt(),
       check('entries.*.invoice_id').exists().isNumeric().toInt(),
@@ -167,6 +169,11 @@ export default class PaymentReceivesController extends BaseController {
 
       check('attachments').isArray().optional(),
       check('attachments.*.key').exists().isString(),
+
+      check('unearned_revenue_account_id')
+        .optional({ nullable: true })
+        .isNumeric()
+        .toInt(),
     ];
   }
 

packages/server/src/config/index.ts

@@ -237,8 +237,4 @@ module.exports = {
     endpoint: process.env.S3_ENDPOINT,
     bucket: process.env.S3_BUCKET || 'bigcapital-documents',
   },
-
-  loops: {
-    apiKey: process.env.LOOPS_API_KEY,
-  },
 };

packages/server/src/database/migrations/20240722085204_amount_applied_column_to_payments_received_table.js

@@ -0,0 +1,17 @@
+exports.up = function (knex) {
+  return knex.schema.table('payment_receives', (table) => {
+    table.decimal('applied_amount', 13, 3).defaultTo(0);
+    table
+      .integer('unearned_revenue_account_id')
+      .unsigned()
+      .references('id')
+      .inTable('accounts');
+  });
+};
+
+exports.down = function (knex) {
+  return knex.schema.table('payment_receives', (table) => {
+    table.dropColumn('applied_amount');
+    table.dropColumn('unearned_revenue_account_id');
+  });
+};

packages/server/src/database/migrations/20240723231630_amount_applied_column_to_payments_made_table.js

@@ -0,0 +1,17 @@
+exports.up = function (knex) {
+  return knex.schema.table('bills_payments', (table) => {
+    table.decimal('applied_amount', 13, 3).defaultTo(0);
+    table
+      .integer('prepard_expenses_account_id')
+      .unsigned()
+      .references('id')
+      .inTable('accounts');
+  });
+};
+
+exports.down = function (knex) {
+  return knex.schema.table('bills_payments', (table) => {
+    table.dropColumn('applied_amount');
+    table.dropColumn('prepard_expenses_account_id');
+  });
+};

packages/server/src/interfaces/Bill.ts

@@ -166,3 +166,10 @@ export interface IBillOpenedPayload {
   oldBill: IBill;
   tenantId: number;
 }
+
+
+export interface IBillPrepardExpensesAppliedEventPayload {
+  tenantId: number;
+  billId: number;
+  trx?: Knex.Transaction;
+}

packages/server/src/interfaces/BillPayment.ts

@@ -29,6 +29,9 @@ export interface IBillPayment {
 
   localAmount?: number;
   branchId?: number;
+
+  prepardExpensesAccountId?: number;
+  isPrepardExpense: boolean;
 }
 
 export interface IBillPaymentEntryDTO {
@@ -38,6 +41,7 @@ export interface IBillPaymentEntryDTO {
 
 export interface IBillPaymentDTO {
   vendorId: number;
+  amount: number;
   paymentAccountId: number;
   paymentNumber?: string;
   paymentDate: Date;
@@ -47,6 +51,7 @@ export interface IBillPaymentDTO {
   entries: IBillPaymentEntryDTO[];
   branchId?: number;
   attachments?: AttachmentLinkDTO[];
+  prepardExpensesAccountId?: number;
 }
 
 export interface IBillReceivePageEntry {
@@ -119,3 +124,11 @@ export enum IPaymentMadeAction {
   Delete = 'Delete',
   View = 'View',
 }
+
+export interface IPaymentPrepardExpensesAppliedEventPayload {
+  tenantId: number;
+  billPaymentId: number;
+  billId: number;
+  appliedAmount: number;
+  trx?: Knex.Transaction;
+}

packages/server/src/interfaces/PaymentReceive.ts

@@ -25,8 +25,13 @@ export interface IPaymentReceive {
   updatedAt: Date;
   localAmount?: number;
   branchId?: number;
+  unearnedRevenueAccountId?: number;
 }
-export interface IPaymentReceiveCreateDTO {
+
+interface IPaymentReceivedCommonDTO {
+  unearnedRevenueAccountId?: number;
+}
+export interface IPaymentReceiveCreateDTO extends IPaymentReceivedCommonDTO {
   customerId: number;
   paymentDate: Date;
   amount: number;
@@ -41,7 +46,7 @@ export interface IPaymentReceiveCreateDTO {
   attachments?: AttachmentLinkDTO[];
 }
 
-export interface IPaymentReceiveEditDTO {
+export interface IPaymentReceiveEditDTO extends IPaymentReceivedCommonDTO {
   customerId: number;
   paymentDate: Date;
   amount: number;
@@ -184,3 +189,11 @@ export interface PaymentReceiveMailPresendEvent {
   paymentReceiveId: number;
   messageOptions: PaymentReceiveMailOptsDTO;
 }
+
+export interface PaymentReceiveUnearnedRevenueAppliedEventPayload {
+  tenantId: number;
+  paymentReceiveId: number;
+  saleInvoiceId: number;
+  appliedAmount: number;
+  trx?: Knex.Transaction;
+}

packages/server/src/interfaces/SaleInvoice.ts

@@ -216,3 +216,9 @@ export interface ISaleInvoiceMailSent {
   saleInvoiceId: number;
   messageOptions: SendInvoiceMailDTO;
 }
+
+export interface SaleInvoiceAppliedUnearnedRevenueOnCreatedEventPayload {
+  tenantId: number;
+  saleInvoiceId: number;
+  trx?: Knex.Transaction;
+}

packages/server/src/loaders/eventEmitter.ts

@@ -113,7 +113,8 @@ import { UnlinkBankRuleOnDeleteBankRule } from '@/services/Banking/Rules/events/
 import { DecrementUncategorizedTransactionOnMatching } from '@/services/Banking/Matching/events/DecrementUncategorizedTransactionsOnMatch';
 import { DecrementUncategorizedTransactionOnExclude } from '@/services/Banking/Exclude/events/DecrementUncategorizedTransactionOnExclude';
 import { DecrementUncategorizedTransactionOnCategorize } from '@/services/Cashflow/subscribers/DecrementUncategorizedTransactionOnCategorize';
-import { LoopsEventsSubscriber } from '@/services/Loops/LoopsEventsSubscriber';
+import { AutoApplyUnearnedRevenueOnInvoiceCreated } from '@/services/Sales/PaymentReceives/events/AutoApplyUnearnedRevenueOnInvoiceCreated';
+import { AutoApplyPrepardExpensesOnBillCreated } from '@/services/Purchases/Bills/events/AutoApplyPrepardExpensesOnBillCreated';
 
 export default () => {
   return new EventPublisher();
@@ -275,8 +276,5 @@ export const susbcribers = () => {
 
     // Plaid
     RecognizeSyncedBankTranasctions,
-
-    // Loops
-    LoopsEventsSubscriber
   ];
 };

packages/server/src/models/BillPayment.ts

@@ -11,6 +11,8 @@ export default class BillPayment extends mixin(TenantModel, [
   CustomViewBaseModel,
   ModelSearchable,
 ]) {
+  prepardExpensesAccountId: number;
+
   /**
    * Table name
    */
@@ -47,6 +49,14 @@ export default class BillPayment extends mixin(TenantModel, [
     return BillPaymentSettings;
   }
 
+  /**
+   * Detarmines whether the payment is prepard expense.
+   * @returns {boolean}
+   */
+  get isPrepardExpense() {
+    return !!this.prepardExpensesAccountId;
+  }
+
   /**
    * Relationship mapping.
    */

packages/server/src/services/Contacts/ContactTransformer.ts

@@ -38,4 +38,24 @@ export default class ContactTransfromer extends Transformer {
       ? this.formatDate(contact.openingBalanceAt)
       : '';
   };
+
+  /**
+   * Retrieves the unused credit balance.
+   * @param {IContact} contact
+   * @returns {number}
+   */
+  protected unusedCredit = (contact: IContact): number => {
+    return contact.balance > 0 ? 0 : Math.abs(contact.balance);
+  };
+
+  /**
+   * Retrieves the formatted unused credit balance.
+   * @param {IContact} contact
+   * @returns {string}
+   */
+  protected formattedUnusedCredit = (contact: IContact): string => {
+    const unusedCredit = this.unusedCredit(contact);
+
+    return formatNumber(unusedCredit, { currencyCode: contact.currencyCode });
+  };
 }

packages/server/src/services/Contacts/Customers/CustomerTransformer.ts

@@ -12,6 +12,8 @@ export default class CustomerTransfromer extends ContactTransfromer {
       'formattedOpeningBalanceAt',
       'customerType',
       'formattedCustomerType',
+      'unusedCredit',
+      'formattedUnusedCredit',
     ];
   };
 

packages/server/src/services/Contacts/Vendors/VendorTransformer.ts

@@ -1,4 +1,3 @@
-import { Service } from 'typedi';
 import ContactTransfromer from '../ContactTransformer';
 
 export default class VendorTransfromer extends ContactTransfromer {
@@ -10,7 +9,9 @@ export default class VendorTransfromer extends ContactTransfromer {
     return [
       'formattedBalance',
       'formattedOpeningBalance',
-      'formattedOpeningBalanceAt'
+      'formattedOpeningBalanceAt',
+      'unusedCredit',
+      'formattedUnusedCredit',
     ];
   };
 }

packages/server/src/services/Contacts/constants.ts

@@ -21,7 +21,6 @@ export const DEFAULT_VIEWS = [
   },
 ];
 
-
 export const ERRORS = {
   OPENING_BALANCE_DATE_REQUIRED: 'OPENING_BALANCE_DATE_REQUIRED',
   CONTACT_ALREADY_INACTIVE: 'CONTACT_ALREADY_INACTIVE',

packages/server/src/services/Loops/LoopsEventsSubscriber.ts

@@ -1,51 +0,0 @@
-import axios from 'axios';
-import config from '@/config';
-import { IAuthSignUpVerifiedEventPayload } from '@/interfaces';
-import events from '@/subscribers/events';
-import { SystemUser } from '@/system/models';
-
-export class LoopsEventsSubscriber {
-  /**
-   * Constructor method.
-   */
-  public attach(bus) {
-    bus.subscribe(
-      events.auth.signUpConfirmed,
-      this.triggerEventOnSignupVerified.bind(this)
-    );
-  }
-
-  /**
-   * Once the user verified sends the event to the Loops.
-   * @param {IAuthSignUpVerifiedEventPayload} param0
-   */
-  public async triggerEventOnSignupVerified({
-    email,
-    userId,
-  }: IAuthSignUpVerifiedEventPayload) {
-    // Can't continue since the Loops the api key is not configured.
-    if (!config.loops.apiKey) {
-      return;
-    }
-    const user = await SystemUser.query().findById(userId);
-
-    const options = {
-      method: 'POST',
-      url: 'https://app.loops.so/api/v1/events/send',
-      headers: {
-        Authorization: `Bearer ${config.loops.apiKey}`,
-        'Content-Type': 'application/json',
-      },
-      data: {
-        email,
-        userId,
-        firstName: user.firstName,
-        lastName: user.lastName,
-        eventName: 'USER_VERIFIED',
-        eventProperties: {},
-        mailingLists: {},
-      },
-    };
-    await axios(options);
-  }
-}

packages/server/src/services/Purchases/BillPayments/BillPaymentGLEntries.ts

@@ -1,8 +1,14 @@
 import moment from 'moment';
-import { sumBy } from 'lodash';
+import { sumBy, chain } from 'lodash';
 import { Service, Inject } from 'typedi';
 import { Knex } from 'knex';
-import { AccountNormal, IBillPayment, ILedgerEntry } from '@/interfaces';
+import {
+  AccountNormal,
+  IBillPayment,
+  IBillPaymentEntry,
+  ILedger,
+  ILedgerEntry,
+} from '@/interfaces';
 import Ledger from '@/services/Accounting/Ledger';
 import LedgerStorageService from '@/services/Accounting/LedgerStorageService';
 import HasTenancyService from '@/services/Tenancy/TenancyService';
@@ -21,6 +27,7 @@ export class BillPaymentGLEntries {
    * @param {number} tenantId
    * @param {number} billPaymentId
    * @param {Knex.Transaction} trx
+   * @returns {Promise<void>}
    */
   public writePaymentGLEntries = async (
     tenantId: number,
@@ -65,6 +72,7 @@ export class BillPaymentGLEntries {
    * @param {number} tenantId
    * @param {number} billPaymentId
    * @param {Knex.Transaction} trx
+   * @returns {Promise<void>}
    */
   public rewritePaymentGLEntries = async (
     tenantId: number,
@@ -102,7 +110,7 @@ export class BillPaymentGLEntries {
    * @param {IBillPayment} billPayment
    * @returns {}
    */
-  private getPaymentCommonEntry = (billPayment: IBillPayment) => {
+  private getPaymentCommonEntry = (billPayment: IBillPayment): ILedgerEntry => {
     const formattedDate = moment(billPayment.paymentDate).format('YYYY-MM-DD');
 
     return {
@@ -198,6 +206,7 @@ export class BillPaymentGLEntries {
       accountId: billPayment.paymentAccountId,
       accountNormal: AccountNormal.DEBIT,
       index: 2,
+      indexGroup: 10,
     };
   };
 
@@ -254,6 +263,49 @@ export class BillPaymentGLEntries {
     return [paymentEntry, payableEntry, ...exGainLossEntries];
   };
 
+  /**
+   *
+   * BEFORE APPLYING TO PAYMENT TO BILLS.
+   * -----------------------------------------
+   * - Cash/Bank - Credit.
+   *    - Prepard Expenses - Debit
+   *
+   * AFTER APPLYING BILLS TO PAYMENT.
+   * -----------------------------------------
+   * - Prepard Expenses - Credit
+   *    - A/P - Debit
+   *
+   * @param {number} APAccountId - A/P account id.
+   * @param {IBillPayment} billPayment
+   */
+  private getPrepardExpenseGLEntries = (
+    APAccountId: number,
+    billPayment: IBillPayment
+  ) => {
+    const prepardExpenseEntry = this.getPrepardExpenseEntry(billPayment);
+    const withdrawalEntry = this.getPaymentGLEntry(billPayment);
+
+    const paymentLinesEntries = chain(billPayment.entries)
+      .map((billPaymentEntry) => {
+        const APEntry = this.getAccountPayablePaymentLineEntry(
+          APAccountId,
+          billPayment,
+          billPaymentEntry
+        );
+        const creditPrepardExpenseEntry = this.getCreditPrepardExpenseEntry(
+          billPayment,
+          billPaymentEntry
+        );
+        return [creditPrepardExpenseEntry, APEntry];
+      })
+      .flatten()
+      .value();
+    const prepardExpenseEntries = [prepardExpenseEntry, withdrawalEntry];
+    const combinedEntries = [...prepardExpenseEntries, ...paymentLinesEntries];
+
+    return combinedEntries;
+  };
+
   /**
    * Retrieves the bill payment ledger.
    * @param {IBillPayment} billPayment
@@ -266,7 +318,9 @@ export class BillPaymentGLEntries {
     gainLossAccountId: number,
     baseCurrency: string
   ): Ledger => {
-    const entries = this.getPaymentGLEntries(
+    const entries = billPayment.isPrepardExpense
+      ? this.getPrepardExpenseGLEntries(APAccountId, billPayment)
+      : this.getPaymentGLEntries(
           billPayment,
           APAccountId,
           gainLossAccountId,
@@ -274,4 +328,69 @@ export class BillPaymentGLEntries {
         );
     return new Ledger(entries);
   };
+
+  /**
+   * Retrieves the prepard expense GL entry.
+   * @param {IBillPayment} billPayment
+   * @returns {ILedgerEntry}
+   */
+  private getPrepardExpenseEntry = (
+    billPayment: IBillPayment
+  ): ILedgerEntry => {
+    const commonJournal = this.getPaymentCommonEntry(billPayment);
+
+    return {
+      ...commonJournal,
+      debit: billPayment.localAmount,
+      accountId: billPayment.prepardExpensesAccountId,
+      accountNormal: AccountNormal.DEBIT,
+      indexGroup: 10,
+      index: 1,
+    };
+  };
+
+  /**
+   * Retrieves the GL entries of credit prepard expense for the give payment line.
+   * @param {IBillPayment} billPayment
+   * @param {IBillPaymentEntry} billPaymentEntry
+   * @returns {ILedgerEntry}
+   */
+  private getCreditPrepardExpenseEntry = (
+    billPayment: IBillPayment,
+    billPaymentEntry: IBillPaymentEntry
+  ) => {
+    const commonJournal = this.getPaymentCommonEntry(billPayment);
+
+    return {
+      ...commonJournal,
+      credit: billPaymentEntry.paymentAmount,
+      accountId: billPayment.prepardExpensesAccountId,
+      accountNormal: AccountNormal.DEBIT,
+      index: 2,
+      indexGroup: 20,
+    };
+  };
+
+  /**
+   * Retrieves the A/P debit of the payment line.
+   * @param {number} APAccountId
+   * @param {IBillPayment} billPayment
+   * @param {IBillPaymentEntry} billPaymentEntry
+   * @returns {ILedgerEntry}
+   */
+  private getAccountPayablePaymentLineEntry = (
+    APAccountId: number,
+    billPayment: IBillPayment,
+    billPaymentEntry: IBillPaymentEntry
+  ): ILedgerEntry => {
+    const commonJournal = this.getPaymentCommonEntry(billPayment);
+
+    return {
+      ...commonJournal,
+      debit: billPaymentEntry.paymentAmount,
+      accountId: APAccountId,
+      index: 1,
+      indexGroup: 20,
+    };
+  };
 }

packages/server/src/services/Purchases/BillPayments/BillPaymentGLEntriesSubscriber.ts

@@ -17,6 +17,10 @@ export class PaymentWriteGLEntriesSubscriber {
    */
   public attach(bus) {
     bus.subscribe(events.billPayment.onCreated, this.handleWriteJournalEntries);
+    bus.subscribe(
+      events.billPayment.onPrepardExpensesApplied,
+      this.handleWritePrepardExpenseGLEntries
+    );
     bus.subscribe(
       events.billPayment.onEdited,
       this.handleRewriteJournalEntriesOncePaymentEdited
@@ -28,7 +32,8 @@ export class PaymentWriteGLEntriesSubscriber {
   }
 
   /**
-   * Handle bill payment writing journal entries once created.
+   * Handles bill payment writing journal entries once created.
+   * @param {IBillPaymentEventCreatedPayload} payload -
    */
   private handleWriteJournalEntries = async ({
     tenantId,
@@ -44,6 +49,22 @@ export class PaymentWriteGLEntriesSubscriber {
     );
   };
 
+  /**
+   * Handles rewrite prepard expense GL entries once the bill payment applying to bills.
+   * @param {IBillPaymentEventCreatedPayload} payload -
+   */
+  private handleWritePrepardExpenseGLEntries = async ({
+    tenantId,
+    billPaymentId,
+    trx,
+  }: IBillPaymentEventCreatedPayload) => {
+    await this.billPaymentGLEntries.rewritePaymentGLEntries(
+      tenantId,
+      billPaymentId,
+      trx
+    );
+  };
+
   /**
    * Handle bill payment re-writing journal entries once the payment transaction be edited.
    */

packages/server/src/services/Purchases/BillPayments/CommandBillPaymentDTOTransformer.ts

@@ -11,6 +11,9 @@ export class CommandBillPaymentDTOTransformer {
   @Inject()
   private branchDTOTransform: BranchTransactionDTOTransform;
 
+  @Inject()
+  private tenancy: HasTenancyService;
+
   /**
    * Transforms create/edit DTO to model.
    * @param {number} tenantId
@@ -24,17 +27,27 @@ export class CommandBillPaymentDTOTransformer {
     vendor: IVendor,
     oldBillPayment?: IBillPayment
   ): Promise<IBillPayment> {
-    const amount =
+    const { accountRepository } = this.tenancy.repositories(tenantId);
-      billPaymentDTO.amount ?? sumBy(billPaymentDTO.entries, 'paymentAmount');
+    const appliedAmount = sumBy(billPaymentDTO.entries, 'paymentAmount');
+
+    const hasPrepardExpenses = appliedAmount < billPaymentDTO.amount;
+    const prepardExpensesAccount = hasPrepardExpenses
+      ? await accountRepository.findOrCreatePrepardExpenses()
+      : null;
+    const prepardExpensesAccountId =
+      hasPrepardExpenses && prepardExpensesAccount
+        ? billPaymentDTO.prepardExpensesAccountId ?? prepardExpensesAccount?.id
+        : billPaymentDTO.prepardExpensesAccountId;
 
     const initialDTO = {
       ...formatDateFields(omit(billPaymentDTO, ['attachments']), [
         'paymentDate',
       ]),
-      amount,
+      appliedAmount,
       currencyCode: vendor.currencyCode,
       exchangeRate: billPaymentDTO.exchangeRate || 1,
       entries: billPaymentDTO.entries,
+      prepardExpensesAccountId,
     };
     return R.compose(
       this.branchDTOTransform.transformDTO<IBillPayment>(tenantId)

packages/server/src/services/Purchases/Bills/AutoApplyPrepardExpenses.ts

@@ -0,0 +1,117 @@
+import { Knex } from 'knex';
+import { Inject, Service } from 'typedi';
+import PromisePool, { ProcessHandler } from '@supercharge/promise-pool';
+import HasTenancyService from '@/services/Tenancy/TenancyService';
+import {
+  IBillPayment,
+  IBillPrepardExpensesAppliedEventPayload,
+  IPaymentPrepardExpensesAppliedEventPayload,
+} from '@/interfaces';
+import { EventPublisher } from '@/lib/EventPublisher/EventPublisher';
+import events from '@/subscribers/events';
+
+@Service()
+export class AutoApplyPrepardExpenses {
+  @Inject()
+  private tenancy: HasTenancyService;
+
+  @Inject()
+  private eventPublisher: EventPublisher;
+
+  /**
+   * Auto apply prepard expenses to the given bill.
+   * @param {number} tenantId
+   * @param {number} billId
+   * @returns {Promise<void>}
+   */
+  async autoApplyPrepardExpensesToBill(
+    tenantId: number,
+    billId: number,
+    trx?: Knex.Transaction
+  ): Promise<void> {
+    const { BillPayment, Bill } = this.tenancy.models(tenantId);
+
+    const bill = await Bill.query(trx).findById(billId).throwIfNotFound();
+
+    const unappliedPayments = await BillPayment.query(trx)
+      .where('vendorId', bill.vendorId)
+      .whereRaw('amount - applied_amount > 0')
+      .whereNotNull('prepardExpensesAccountId');
+
+    let unappliedAmount = bill.total;
+    let appliedTotalAmount = 0; // Total applied amount after applying.
+
+    const precessHandler: ProcessHandler<IBillPayment, void> = async (
+      unappliedPayment: IBillPayment,
+      index: number,
+      pool
+    ) => {
+      const appliedAmount = Math.min(unappliedAmount, unappliedPayment.amount);
+      unappliedAmount = unappliedAmount - appliedAmount;
+      appliedTotalAmount += appliedAmount;
+
+      // Stop applying once the unapplied amount reach zero or less.
+      if (appliedAmount <= 0) {
+        pool.stop();
+        return;
+      }
+      await this.applyBillToPaymentMade(
+        tenantId,
+        unappliedPayment.id,
+        bill.id,
+        appliedAmount,
+        trx
+      );
+    };
+    await PromisePool.withConcurrency(1)
+      .for(unappliedPayments)
+      .process(precessHandler);
+
+    // Increase the paid amount of the purchase invoice.
+    await Bill.changePaymentAmount(billId, appliedTotalAmount, trx);
+
+    // Triggers `onBillPrepardExpensesApplied` event.
+    await this.eventPublisher.emitAsync(events.bill.onPrepardExpensesApplied, {
+      tenantId,
+      billId,
+      trx,
+    } as IBillPrepardExpensesAppliedEventPayload);
+  }
+
+  /**
+   * Apply the given bill to payment made transaction.
+   * @param {number} tenantId
+   * @param {number} billPaymentId
+   * @param {number} billId
+   * @param {number} appliedAmount
+   * @param {Knex.Transaction} trx
+   */
+  public applyBillToPaymentMade = async (
+    tenantId: number,
+    billPaymentId: number,
+    billId: number,
+    appliedAmount: number,
+    trx?: Knex.Transaction
+  ) => {
+    const { BillPaymentEntry, BillPayment } = this.tenancy.models(tenantId);
+
+    await BillPaymentEntry.query(trx).insert({
+      billPaymentId,
+      billId,
+      paymentAmount: appliedAmount,
+    });
+    await BillPayment.query(trx).increment('appliedAmount', appliedAmount);
+
+    // Triggers `onBillPaymentPrepardExpensesApplied` event.
+    await this.eventPublisher.emitAsync(
+      events.billPayment.onPrepardExpensesApplied,
+      {
+        tenantId,
+        billPaymentId,
+        billId,
+        appliedAmount,
+        trx,
+      } as IPaymentPrepardExpensesAppliedEventPayload
+    );
+  };
+}

packages/server/src/services/Purchases/Bills/events/AutoApplyPrepardExpensesOnBillCreated.ts

@@ -0,0 +1,36 @@
+import { Inject, Service } from 'typedi';
+import { AutoApplyPrepardExpenses } from '../AutoApplyPrepardExpenses';
+import events from '@/subscribers/events';
+import { IBillCreatedPayload } from '@/interfaces';
+
+@Service()
+export class AutoApplyPrepardExpensesOnBillCreated {
+  @Inject()
+  private autoApplyPrepardExpenses: AutoApplyPrepardExpenses;
+
+  /**
+   * Constructor method.
+   */
+  public attach(bus) {
+    bus.subscribe(
+      events.bill.onCreated,
+      this.handleAutoApplyPrepardExpensesOnBillCreated.bind(this)
+    );
+  }
+
+  /**
+   * Handles the auto apply prepard expenses on bill created.
+   * @param {IBillCreatedPayload} payload -
+   */
+  private async handleAutoApplyPrepardExpensesOnBillCreated({
+    tenantId,
+    billId,
+    trx,
+  }: IBillCreatedPayload) {
+    await this.autoApplyPrepardExpenses.autoApplyPrepardExpensesToBill(
+      tenantId,
+      billId,
+      trx
+    );
+  }
+}

packages/server/src/services/Sales/PaymentReceives/AutoApplyUnearnedRevenue.ts

@@ -0,0 +1,126 @@
+import { Inject, Service } from 'typedi';
+import { Knex } from 'knex';
+import PromisePool, { ProcessHandler } from '@supercharge/promise-pool';
+import HasTenancyService from '@/services/Tenancy/TenancyService';
+import { EventPublisher } from '@/lib/EventPublisher/EventPublisher';
+import events from '@/subscribers/events';
+import {
+  IPaymentReceive,
+  PaymentReceiveUnearnedRevenueAppliedEventPayload,
+  SaleInvoiceAppliedUnearnedRevenueOnCreatedEventPayload,
+} from '@/interfaces';
+
+@Service()
+export class AutoApplyUnearnedRevenue {
+  @Inject()
+  private tenancy: HasTenancyService;
+
+  @Inject()
+  private eventPublisher: EventPublisher;
+
+  /**
+   * Auto apply invoice to advanced payment received transactions.
+   * @param {number} tenantId
+   * @param {number} invoiceId
+   * @returns {Promise<void>}
+   */
+  public async autoApplyUnearnedRevenueToInvoice(
+    tenantId: number,
+    saleInvoiceId: number,
+    trx?: Knex.Transaction
+  ): Promise<void> {
+    const { PaymentReceive, SaleInvoice } = this.tenancy.models(tenantId);
+
+    const invoice = await SaleInvoice.query(trx)
+      .findById(saleInvoiceId)
+      .throwIfNotFound();
+
+    const unappliedPayments = await PaymentReceive.query(trx)
+      .where('customerId', invoice.customerId)
+      .whereRaw('amount - applied_amount > 0')
+      .whereNotNull('unearnedRevenueAccountId');
+
+    let unappliedAmount = invoice.total;
+    let appliedTotalAmount = 0; // Total applied amount after applying.
+
+    const processHandler: ProcessHandler<
+      IPaymentReceive,
+      Promise<void>
+    > = async (unappliedPayment: IPaymentReceive, index: number, pool) => {
+      const appliedAmount = Math.min(unappliedAmount, unappliedPayment.amount);
+      unappliedAmount = unappliedAmount - appliedAmount;
+      appliedTotalAmount += appliedAmount;
+
+      // Stop applying once the unapplied amount reache zero or less.
+      if (appliedAmount <= 0) {
+        pool.stop();
+        return;
+      }
+      await this.applyInvoiceToPaymentReceived(
+        tenantId,
+        unappliedPayment.id,
+        invoice.id,
+        appliedAmount,
+        trx
+      );
+    };
+    await PromisePool.withConcurrency(1)
+      .for(unappliedPayments)
+      .process(processHandler);
+
+    // Increase the paid amount of the sale invoice.
+    await SaleInvoice.changePaymentAmount(
+      saleInvoiceId,
+      appliedTotalAmount,
+      trx
+    );
+    // Triggers event `onSaleInvoiceUnearnedRevenue`.
+    await this.eventPublisher.emitAsync(
+      events.saleInvoice.onUnearnedRevenueApplied,
+      {
+        tenantId,
+        saleInvoiceId,
+        trx,
+      } as SaleInvoiceAppliedUnearnedRevenueOnCreatedEventPayload
+    );
+  }
+
+  /**
+   * Apply the given invoice to payment received transaction.
+   * @param {number} tenantId
+   * @param {number} paymentReceivedId
+   * @param {number} invoiceId
+   * @param {number} appliedAmount
+   * @param {Knex.Transaction} trx
+   * @returns {Promise<void>}
+   */
+  public applyInvoiceToPaymentReceived = async (
+    tenantId: number,
+    paymentReceiveId: number,
+    invoiceId: number,
+    appliedAmount: number,
+    trx?: Knex.Transaction
+  ): Promise<void> => {
+    const { PaymentReceiveEntry, PaymentReceive } =
+      this.tenancy.models(tenantId);
+
+    await PaymentReceiveEntry.query(trx).insert({
+      paymentReceiveId,
+      invoiceId,
+      paymentAmount: appliedAmount,
+    });
+    await PaymentReceive.query(trx).increment('appliedAmount', appliedAmount);
+
+    // Triggers the event `onPaymentReceivedUnearnedRevenue`.
+    await this.eventPublisher.emitAsync(
+      events.paymentReceive.onUnearnedRevenueApplied,
+      {
+        tenantId,
+        paymentReceiveId,
+        saleInvoiceId: invoiceId,
+        appliedAmount,
+        trx,
+      } as PaymentReceiveUnearnedRevenueAppliedEventPayload
+    );
+  };
+}

packages/server/src/services/Sales/PaymentReceives/PaymentReceiveDTOTransformer.ts

@@ -11,6 +11,7 @@ import { PaymentReceiveValidators } from './PaymentReceiveValidators';
 import { PaymentReceiveIncrement } from './PaymentReceiveIncrement';
 import { BranchTransactionDTOTransform } from '@/services/Branches/Integrations/BranchTransactionDTOTransform';
 import { formatDateFields } from '@/utils';
+import HasTenancyService from '@/services/Tenancy/TenancyService';
 
 @Service()
 export class PaymentReceiveDTOTransformer {
@@ -23,6 +24,9 @@ export class PaymentReceiveDTOTransformer {
   @Inject()
   private branchDTOTransform: BranchTransactionDTOTransform;
 
+  @Inject()
+  private tenancy: HasTenancyService;
+
   /**
    * Transformes the create payment receive DTO to model object.
    * @param {number} tenantId
@@ -36,9 +40,8 @@ export class PaymentReceiveDTOTransformer {
     paymentReceiveDTO: IPaymentReceiveCreateDTO | IPaymentReceiveEditDTO,
     oldPaymentReceive?: IPaymentReceive
   ): Promise<IPaymentReceive> {
-    const amount =
+    const { accountRepository } = this.tenancy.repositories(tenantId);
-      paymentReceiveDTO.amount ??
+    const appliedAmount = sumBy(paymentReceiveDTO.entries, 'paymentAmount');
-      sumBy(paymentReceiveDTO.entries, 'paymentAmount');
 
     // Retreive the next invoice number.
     const autoNextNumber =
@@ -52,17 +55,29 @@ export class PaymentReceiveDTOTransformer {
 
     this.validators.validatePaymentNoRequire(paymentReceiveNo);
 
+    const hasUnearnedPayment = appliedAmount < paymentReceiveDTO.amount;
+    const unearnedRevenueAccount = hasUnearnedPayment
+      ? await accountRepository.findOrCreateUnearnedRevenue()
+      : null;
+
+    const unearnedRevenueAccountId =
+      hasUnearnedPayment && unearnedRevenueAccount
+        ? paymentReceiveDTO.unearnedRevenueAccountId ??
+          unearnedRevenueAccount?.id
+        : paymentReceiveDTO.unearnedRevenueAccountId;
+
     const initialDTO = {
       ...formatDateFields(omit(paymentReceiveDTO, ['entries', 'attachments']), [
         'paymentDate',
       ]),
-      amount,
+      appliedAmount,
       currencyCode: customer.currencyCode,
       ...(paymentReceiveNo ? { paymentReceiveNo } : {}),
       exchangeRate: paymentReceiveDTO.exchangeRate || 1,
       entries: paymentReceiveDTO.entries.map((entry) => ({
         ...entry,
       })),
+      unearnedRevenueAccountId,
     };
     return R.compose(
       this.branchDTOTransform.transformDTO<IPaymentReceive>(tenantId)

packages/server/src/services/Sales/PaymentReceives/PaymentReceiveGLEntries.ts

@@ -1,19 +1,14 @@
 import { Service, Inject } from 'typedi';
-import { sumBy } from 'lodash';
 import { Knex } from 'knex';
 import Ledger from '@/services/Accounting/Ledger';
 import TenancyService from '@/services/Tenancy/TenancyService';
-import {
+import { IPaymentReceive, ILedgerEntry, AccountNormal } from '@/interfaces';
-  IPaymentReceive,
-  ILedgerEntry,
-  AccountNormal,
-  IPaymentReceiveGLCommonEntry,
-} from '@/interfaces';
 import LedgerStorageService from '@/services/Accounting/LedgerStorageService';
 import { TenantMetadata } from '@/system/models';
+import { PaymentReceivedGLCommon } from './PaymentReceivedGLCommon';
 
 @Service()
-export class PaymentReceiveGLEntries {
+export class PaymentReceiveGLEntries extends PaymentReceivedGLCommon {
   @Inject()
   private tenancy: TenancyService;
 
@@ -22,9 +17,9 @@ export class PaymentReceiveGLEntries {
 
   /**
    * Writes payment GL entries to the storage.
-   * @param   {number} tenantId
+   * @param {number} tenantId - Tenant id.
-   * @param   {number} paymentReceiveId
+   * @param {number} paymentReceiveId - Payment received id.
-   * @param   {Knex.Transaction} trx
+   * @param {Knex.Transaction} trx - Knex transaction.
    * @returns {Promise<void>}
    */
   public writePaymentGLEntries = async (
@@ -34,14 +29,19 @@ export class PaymentReceiveGLEntries {
   ): Promise<void> => {
     const { PaymentReceive } = this.tenancy.models(tenantId);
 
-    // Retrieves the given tenant metadata.
-    const tenantMeta = await TenantMetadata.query().findOne({ tenantId });
-
     // Retrieves the payment receive with associated entries.
     const paymentReceive = await PaymentReceive.query(trx)
       .findById(paymentReceiveId)
       .withGraphFetched('entries.invoice');
 
+      // Cannot continue if the received payment is unearned revenue type,
+      // that type of transactions have different type of GL entries.
+    if (paymentReceive.unearnedRevenueAccountId) {
+      return;
+    }
+    // Retrieves the given tenant metadata.
+    const tenantMeta = await TenantMetadata.query().findOne({ tenantId });
+
     // Retrives the payment receive ledger.
     const ledger = await this.getPaymentReceiveGLedger(
       tenantId,
@@ -53,25 +53,6 @@ export class PaymentReceiveGLEntries {
     await this.ledgerStorage.commit(tenantId, ledger, trx);
   };
 
-  /**
-   * Reverts the given payment receive GL entries.
-   * @param {number} tenantId
-   * @param {number} paymentReceiveId
-   * @param {Knex.Transaction} trx
-   */
-  public revertPaymentGLEntries = async (
-    tenantId: number,
-    paymentReceiveId: number,
-    trx?: Knex.Transaction
-  ) => {
-    await this.ledgerStorage.deleteByReference(
-      tenantId,
-      paymentReceiveId,
-      'PaymentReceive',
-      trx
-    );
-  };
-
   /**
    * Rewrites the given payment receive GL entries.
    * @param {number} tenantId
@@ -126,97 +107,6 @@ export class PaymentReceiveGLEntries {
     return new Ledger(ledgerEntries);
   };
 
-  /**
-   * Calculates the payment total exchange gain/loss.
-   * @param   {IBillPayment} paymentReceive - Payment receive with entries.
-   * @returns {number}
-   */
-  private getPaymentExGainOrLoss = (
-    paymentReceive: IPaymentReceive
-  ): number => {
-    return sumBy(paymentReceive.entries, (entry) => {
-      const paymentLocalAmount =
-        entry.paymentAmount * paymentReceive.exchangeRate;
-      const invoicePayment = entry.paymentAmount * entry.invoice.exchangeRate;
-
-      return paymentLocalAmount - invoicePayment;
-    });
-  };
-
-  /**
-   * Retrieves the common entry of payment receive.
-   * @param   {IPaymentReceive} paymentReceive
-   * @returns {}
-   */
-  private getPaymentReceiveCommonEntry = (
-    paymentReceive: IPaymentReceive
-  ): IPaymentReceiveGLCommonEntry => {
-    return {
-      debit: 0,
-      credit: 0,
-
-      currencyCode: paymentReceive.currencyCode,
-      exchangeRate: paymentReceive.exchangeRate,
-
-      transactionId: paymentReceive.id,
-      transactionType: 'PaymentReceive',
-
-      transactionNumber: paymentReceive.paymentReceiveNo,
-      referenceNumber: paymentReceive.referenceNo,
-
-      date: paymentReceive.paymentDate,
-      userId: paymentReceive.userId,
-      createdAt: paymentReceive.createdAt,
-
-      branchId: paymentReceive.branchId,
-    };
-  };
-
-  /**
-   * Retrieves the payment exchange gain/loss entry.
-   * @param   {IPaymentReceive} paymentReceive -
-   * @param   {number} ARAccountId -
-   * @param   {number} exchangeGainOrLossAccountId -
-   * @param   {string} baseCurrencyCode -
-   * @returns {ILedgerEntry[]}
-   */
-  private getPaymentExchangeGainLossEntry = (
-    paymentReceive: IPaymentReceive,
-    ARAccountId: number,
-    exchangeGainOrLossAccountId: number,
-    baseCurrencyCode: string
-  ): ILedgerEntry[] => {
-    const commonJournal = this.getPaymentReceiveCommonEntry(paymentReceive);
-    const gainOrLoss = this.getPaymentExGainOrLoss(paymentReceive);
-    const absGainOrLoss = Math.abs(gainOrLoss);
-
-    return gainOrLoss
-      ? [
-          {
-            ...commonJournal,
-            currencyCode: baseCurrencyCode,
-            exchangeRate: 1,
-            debit: gainOrLoss > 0 ? absGainOrLoss : 0,
-            credit: gainOrLoss < 0 ? absGainOrLoss : 0,
-            accountId: ARAccountId,
-            contactId: paymentReceive.customerId,
-            index: 3,
-            accountNormal: AccountNormal.CREDIT,
-          },
-          {
-            ...commonJournal,
-            currencyCode: baseCurrencyCode,
-            exchangeRate: 1,
-            credit: gainOrLoss > 0 ? absGainOrLoss : 0,
-            debit: gainOrLoss < 0 ? absGainOrLoss : 0,
-            accountId: exchangeGainOrLossAccountId,
-            index: 3,
-            accountNormal: AccountNormal.DEBIT,
-          },
-        ]
-      : [];
-  };
-
   /**
    * Retrieves the payment deposit GL entry.
    * @param {IPaymentReceive} paymentReceive
@@ -262,9 +152,9 @@ export class PaymentReceiveGLEntries {
    * Records payment receive journal transactions.
    *
    * Invoice payment journals.
-   * --------
+   * ------------
-   * - Account receivable -> Debit
+   * - Account Receivable -> Debit
-   * - Payment account [current asset] -> Credit
+   * - Payment Account [current asset] -> Credit
    *
    * @param {number} tenantId
    * @param {IPaymentReceive} paymentRecieve - Payment receive model.

packages/server/src/services/Sales/PaymentReceives/PaymentReceiveValidators.ts

@@ -107,7 +107,6 @@ export class PaymentReceiveValidators {
     const invoicesIds = paymentReceiveEntries.map(
       (e: IPaymentReceiveEntryDTO) => e.invoiceId
     );
-
     const storedInvoices = await SaleInvoice.query().whereIn('id', invoicesIds);
 
     const storedInvoicesMap = new Map(

packages/server/src/services/Sales/PaymentReceives/PaymentReceivedGLCommon.ts

@@ -0,0 +1,123 @@
+import { Knex } from 'knex';
+import { sumBy } from 'lodash';
+import {
+  AccountNormal,
+  ILedgerEntry,
+  IPaymentReceive,
+  IPaymentReceiveGLCommonEntry,
+} from '@/interfaces';
+import LedgerStorageService from '@/services/Accounting/LedgerStorageService';
+
+export class PaymentReceivedGLCommon {
+  private ledgerStorage: LedgerStorageService;
+
+  /**
+   * Retrieves the common entry of payment receive.
+   * @param {IPaymentReceive} paymentReceive
+   * @returns {IPaymentReceiveGLCommonEntry}
+   */
+  protected getPaymentReceiveCommonEntry = (
+    paymentReceive: IPaymentReceive
+  ): IPaymentReceiveGLCommonEntry => {
+    return {
+      debit: 0,
+      credit: 0,
+
+      currencyCode: paymentReceive.currencyCode,
+      exchangeRate: paymentReceive.exchangeRate,
+
+      transactionId: paymentReceive.id,
+      transactionType: 'PaymentReceive',
+
+      transactionNumber: paymentReceive.paymentReceiveNo,
+      referenceNumber: paymentReceive.referenceNo,
+
+      date: paymentReceive.paymentDate,
+      userId: paymentReceive.userId,
+      createdAt: paymentReceive.createdAt,
+
+      branchId: paymentReceive.branchId,
+    };
+  };
+
+  /**
+   * Retrieves the payment exchange gain/loss entry.
+   * @param   {IPaymentReceive} paymentReceive -
+   * @param   {number} ARAccountId -
+   * @param   {number} exchangeGainOrLossAccountId -
+   * @param   {string} baseCurrencyCode -
+   * @returns {ILedgerEntry[]}
+   */
+  protected getPaymentExchangeGainLossEntry = (
+    paymentReceive: IPaymentReceive,
+    ARAccountId: number,
+    exchangeGainOrLossAccountId: number,
+    baseCurrencyCode: string
+  ): ILedgerEntry[] => {
+    const commonJournal = this.getPaymentReceiveCommonEntry(paymentReceive);
+    const gainOrLoss = this.getPaymentExGainOrLoss(paymentReceive);
+    const absGainOrLoss = Math.abs(gainOrLoss);
+
+    return gainOrLoss
+      ? [
+          {
+            ...commonJournal,
+            currencyCode: baseCurrencyCode,
+            exchangeRate: 1,
+            debit: gainOrLoss > 0 ? absGainOrLoss : 0,
+            credit: gainOrLoss < 0 ? absGainOrLoss : 0,
+            accountId: ARAccountId,
+            contactId: paymentReceive.customerId,
+            index: 3,
+            accountNormal: AccountNormal.CREDIT,
+          },
+          {
+            ...commonJournal,
+            currencyCode: baseCurrencyCode,
+            exchangeRate: 1,
+            credit: gainOrLoss > 0 ? absGainOrLoss : 0,
+            debit: gainOrLoss < 0 ? absGainOrLoss : 0,
+            accountId: exchangeGainOrLossAccountId,
+            index: 3,
+            accountNormal: AccountNormal.DEBIT,
+          },
+        ]
+      : [];
+  };
+
+  /**
+   * Calculates the payment total exchange gain/loss.
+   * @param {IBillPayment} paymentReceive - Payment receive with entries.
+   * @returns {number}
+   */
+  private getPaymentExGainOrLoss = (
+    paymentReceive: IPaymentReceive
+  ): number => {
+    return sumBy(paymentReceive.entries, (entry) => {
+      const paymentLocalAmount =
+        entry.paymentAmount * paymentReceive.exchangeRate;
+      const invoicePayment = entry.paymentAmount * entry.invoice.exchangeRate;
+
+      return paymentLocalAmount - invoicePayment;
+    });
+  };
+
+  /**
+   * Reverts the given payment receive GL entries.
+   * @param {number} tenantId
+   * @param {number} paymentReceiveId
+   * @param {Knex.Transaction} trx
+   */
+  public revertPaymentGLEntries = async (
+    tenantId: number,
+    paymentReceiveId: number,
+    trx?: Knex.Transaction
+  ) => {
+    await this.ledgerStorage.deleteByReference(
+      tenantId,
+      paymentReceiveId,
+      'PaymentReceive',
+      trx
+    );
+  };
+}

packages/server/src/services/Sales/PaymentReceives/PaymentReceivedUnearnedGLEntries.ts

@@ -0,0 +1,252 @@
+import * as R from 'ramda';
+import { Knex } from 'knex';
+import { Inject, Service } from 'typedi';
+import { flatten } from 'lodash';
+import HasTenancyService from '@/services/Tenancy/TenancyService';
+import { TenantMetadata } from '@/system/models';
+import { PaymentReceivedGLCommon } from './PaymentReceivedGLCommon';
+import {
+  AccountNormal,
+  ILedgerEntry,
+  IPaymentReceive,
+  IPaymentReceiveEntry,
+} from '@/interfaces';
+import LedgerStorageService from '@/services/Accounting/LedgerStorageService';
+import Ledger from '@/services/Accounting/Ledger';
+
+@Service()
+export class PaymentReceivedUnearnedGLEntries extends PaymentReceivedGLCommon {
+  @Inject()
+  private tenancy: HasTenancyService;
+
+  @Inject()
+  private ledgerStorage: LedgerStorageService;
+
+  /**
+   * Writes payment GL entries to the storage.
+   * @param {number} tenantId
+   * @param {number} paymentReceiveId
+   * @param {Knex.Transaction} trx
+   * @returns {Promise<void>}
+   */
+  public writePaymentGLEntries = async (
+    tenantId: number,
+    paymentReceiveId: number,
+    trx?: Knex.Transaction
+  ): Promise<void> => {
+    const { PaymentReceive } = this.tenancy.models(tenantId);
+
+    // Retrieves the payment receive with associated entries.
+    const paymentReceive = await PaymentReceive.query(trx)
+      .findById(paymentReceiveId)
+      .withGraphFetched('entries.invoice');
+
+    // Stop early if
+    if (!paymentReceive.unearnedRevenueAccountId) {
+      return;
+    }
+    // Retrieves the given tenant metadata.
+    const tenantMeta = await TenantMetadata.query().findOne({ tenantId });
+
+    const ledger = await this.getPaymentReceiveGLedger(
+      tenantId,
+      paymentReceive
+    );
+    // Commit the ledger entries to the storage.
+    await this.ledgerStorage.commit(tenantId, ledger, trx);
+  };
+
+  /**
+   * Rewrites the given payment receive GL entries.
+   * @param {number} tenantId
+   * @param {number} paymentReceiveId
+   * @param {Knex.Transaction} trx
+   */
+  public rewritePaymentGLEntries = async (
+    tenantId: number,
+    paymentReceiveId: number,
+    trx?: Knex.Transaction
+  ) => {
+    // Reverts the payment GL entries.
+    await this.revertPaymentGLEntries(tenantId, paymentReceiveId, trx);
+
+    // Writes the payment GL entries.
+    await this.writePaymentGLEntries(tenantId, paymentReceiveId, trx);
+  };
+
+  /**
+   * Retrieves the payment received GL entries.
+   * @param {number} tenantId
+   * @param {IPaymentReceive} paymentReceive
+   * @returns {Promise<Ledger>}
+   */
+  private getPaymentReceiveGLedger = async (
+    tenantId: number,
+    paymentReceive: IPaymentReceive
+  ) => {
+    const { accountRepository } = this.tenancy.repositories(tenantId);
+
+    // Retrieve the A/R account of the given currency.
+    const receivableAccount =
+      await accountRepository.findOrCreateAccountReceivable(
+        paymentReceive.currencyCode
+      );
+    // Retrieve the payment GL entries.
+    const entries = this.getPaymentGLEntries(
+      receivableAccount.id,
+      paymentReceive
+    );
+    const unearnedRevenueEntries =
+      this.getUnearnedRevenueEntries(paymentReceive);
+
+    const combinedEntries = [...unearnedRevenueEntries, ...entries];
+
+    return new Ledger(combinedEntries);
+  };
+
+  /**
+   * Retrieve the payment received GL entries.
+   * @param {number} ARAccountId - A/R account id.
+   * @param {IPaymentReceive} paymentReceive -
+   * @returns {Array<ILedgerEntry>}
+   */
+  private getPaymentGLEntries = R.curry(
+    (
+      ARAccountId: number,
+      paymentReceive: IPaymentReceive
+    ): Array<ILedgerEntry> => {
+      const getPaymentEntryGLEntries = this.getPaymentEntryGLEntries(
+        ARAccountId,
+        paymentReceive
+      );
+      const entriesGroup = paymentReceive.entries.map((paymentEntry) => {
+        return getPaymentEntryGLEntries(paymentEntry);
+      });
+      return flatten(entriesGroup);
+    }
+  );
+
+  /**
+   * Retrieve the payment entry GL entries.
+   * @param {IPaymentReceiveEntry} paymentReceivedEntry -
+   * @param {IPaymentReceive} paymentReceive -
+   * @returns {Array<ILedgerEntry>}
+   */
+  private getPaymentEntryGLEntries = R.curry(
+    (
+      ARAccountId: number,
+      paymentReceive: IPaymentReceive,
+      paymentReceivedEntry: IPaymentReceiveEntry
+    ): Array<ILedgerEntry> => {
+      const unearnedRevenueEntry = this.getDebitUnearnedRevenueGLEntry(
+        paymentReceivedEntry.paymentAmount,
+        paymentReceive
+      );
+      const AREntry = this.getPaymentReceivableEntry(
+        paymentReceivedEntry.paymentAmount,
+        paymentReceive,
+        ARAccountId
+      );
+      return [unearnedRevenueEntry, AREntry];
+    }
+  );
+
+  /**
+   * Retrieves the payment deposit GL entry.
+   * @param {IPaymentReceive} paymentReceive
+   * @returns {ILedgerEntry}
+   */
+  private getDebitUnearnedRevenueGLEntry = (
+    amount: number,
+    paymentReceive: IPaymentReceive
+  ): ILedgerEntry => {
+    const commonJournal = this.getPaymentReceiveCommonEntry(paymentReceive);
+
+    return {
+      ...commonJournal,
+      debit: amount,
+      accountId: paymentReceive.unearnedRevenueAccountId,
+      accountNormal: AccountNormal.CREDIT,
+      index: 2,
+      indexGroup: 20,
+    };
+  };
+
+  /**
+   * Retrieves the payment receivable entry.
+   * @param {IPaymentReceive} paymentReceive
+   * @param {number} ARAccountId
+   * @returns {ILedgerEntry}
+   */
+  private getPaymentReceivableEntry = (
+    amount: number,
+    paymentReceive: IPaymentReceive,
+    ARAccountId: number
+  ): ILedgerEntry => {
+    const commonJournal = this.getPaymentReceiveCommonEntry(paymentReceive);
+
+    return {
+      ...commonJournal,
+      credit: amount,
+      contactId: paymentReceive.customerId,
+      accountId: ARAccountId,
+      accountNormal: AccountNormal.DEBIT,
+      index: 1,
+      indexGroup: 20,
+    };
+  };
+
+  /**
+   * Retrieves the unearned revenue entries.
+   * @param {IPaymentReceive} paymentReceived -
+   * @returns {Array<ILedgerEntry>}
+   */
+  private getUnearnedRevenueEntries = (
+    paymentReceive: IPaymentReceive
+  ): Array<ILedgerEntry> => {
+    const depositEntry = this.getDepositPaymentGLEntry(paymentReceive);
+    const unearnedEntry = this.getUnearnedRevenueEntry(paymentReceive);
+
+    return [depositEntry, unearnedEntry];
+  };
+
+  /**
+   * Retrieve the payment deposit entry.
+   * @param {IPaymentReceive} paymentReceived -
+   * @returns {ILedgerEntry}
+   */
+  private getDepositPaymentGLEntry = (
+    paymentReceive: IPaymentReceive
+  ): ILedgerEntry => {
+    const commonJournal = this.getPaymentReceiveCommonEntry(paymentReceive);
+
+    return {
+      ...commonJournal,
+      debit: paymentReceive.amount,
+      accountId: paymentReceive.depositAccountId,
+      accountNormal: AccountNormal.DEBIT,
+      indexGroup: 10,
+      index: 1,
+    };
+  };
+
+  /**
+   * Retrieve the unearned revenue entry.
+   * @param {IPaymentReceive} paymentReceived -
+   * @returns {ILedgerEntry}
+   */
+  private getUnearnedRevenueEntry = (
+    paymentReceived: IPaymentReceive
+  ): ILedgerEntry => {
+    const commonJournal = this.getPaymentReceiveCommonEntry(paymentReceived);
+
+    return {
+      ...commonJournal,
+      credit: paymentReceived.amount,
+      accountId: paymentReceived.unearnedRevenueAccountId,
+      accountNormal: AccountNormal.CREDIT,
+      indexGroup: 10,
+      index: 1,
+    };
+  };
+}

packages/server/src/services/Sales/PaymentReceives/events/AutoApplyUnearnedRevenueOnInvoiceCreated.ts

@@ -0,0 +1,34 @@
+import { Inject, Service } from 'typedi';
+import events from '@/subscribers/events';
+import { AutoApplyUnearnedRevenue } from '../AutoApplyUnearnedRevenue';
+
+@Service()
+export class AutoApplyUnearnedRevenueOnInvoiceCreated {
+  @Inject()
+  private autoApplyUnearnedRevenue: AutoApplyUnearnedRevenue;
+  /**
+   * Constructor method.
+   */
+  public attach(bus) {
+    bus.subscribe(
+      events.saleInvoice.onCreated,
+      this.handleAutoApplyUnearnedRevenueOnInvoiceCreated.bind(this)
+    );
+  }
+
+  /**
+   * Handles the auto apply unearned revenue on invoice creating.
+   * @param 
+   */
+  private async handleAutoApplyUnearnedRevenueOnInvoiceCreated({
+    tenantId,
+    saleInvoice,
+    trx,
+  }) {
+    await this.autoApplyUnearnedRevenue.autoApplyUnearnedRevenueToInvoice(
+      tenantId,
+      saleInvoice.id,
+      trx
+    );
+  }
+}

packages/server/src/subscribers/PaymentReceive/WriteGLEntries.ts

@@ -3,15 +3,20 @@ import {
   IPaymentReceiveCreatedPayload,
   IPaymentReceiveDeletedPayload,
   IPaymentReceiveEditedPayload,
+  PaymentReceiveUnearnedRevenueAppliedEventPayload,
 } from '@/interfaces';
 import events from '@/subscribers/events';
 import { PaymentReceiveGLEntries } from '@/services/Sales/PaymentReceives/PaymentReceiveGLEntries';
+import { PaymentReceivedUnearnedGLEntries } from '@/services/Sales/PaymentReceives/PaymentReceivedUnearnedGLEntries';
 
 @Service()
 export default class PaymentReceivesWriteGLEntriesSubscriber {
   @Inject()
   private paymentReceiveGLEntries: PaymentReceiveGLEntries;
 
+  @Inject()
+  private paymentReceivedUnearnedGLEntries: PaymentReceivedUnearnedGLEntries;
+
   /**
    * Attaches events with handlers.
    */
@@ -32,6 +37,7 @@ export default class PaymentReceivesWriteGLEntriesSubscriber {
 
   /**
    * Handle journal entries writing once the payment receive created.
+   * @param {IPaymentReceiveCreatedPayload} payload -
    */
   private handleWriteJournalEntriesOnceCreated = async ({
     tenantId,
@@ -43,14 +49,21 @@ export default class PaymentReceivesWriteGLEntriesSubscriber {
       paymentReceiveId,
       trx
     );
+    await this.paymentReceivedUnearnedGLEntries.writePaymentGLEntries(
+      tenantId,
+      paymentReceiveId,
+      trx
+    );
   };
 
   /**
    * Handle journal entries writing once the payment receive edited.
+   * @param {IPaymentReceiveEditedPayload} payload -
    */
   private handleOverwriteJournalEntriesOnceEdited = async ({
     tenantId,
     paymentReceive,
+    paymentReceiveId,
     trx,
   }: IPaymentReceiveEditedPayload) => {
     await this.paymentReceiveGLEntries.rewritePaymentGLEntries(
@@ -58,10 +71,16 @@ export default class PaymentReceivesWriteGLEntriesSubscriber {
       paymentReceive.id,
       trx
     );
+    await this.paymentReceivedUnearnedGLEntries.rewritePaymentGLEntries(
+      tenantId,
+      paymentReceiveId,
+      trx
+    );
   };
 
   /**
    * Handles revert journal entries once deleted.
+   * @param {IPaymentReceiveDeletedPayload} payload -
    */
   private handleRevertJournalEntriesOnceDeleted = async ({
     tenantId,

packages/server/src/subscribers/events.ts

@@ -40,13 +40,6 @@ export default {
     baseCurrencyUpdated: 'onOrganizationBaseCurrencyUpdated',
   },
 
-  /**
-   * User subscription events.
-   */
-  subscription: {
-    onSubscribed: 'onOrganizationSubscribed',
-  },
-
   /**
    * Tenants managment service.
    */
@@ -149,6 +142,8 @@ export default {
 
     onMailReminderSend: 'onSaleInvoiceMailReminderSend',
     onMailReminderSent: 'onSaleInvoiceMailReminderSent',
+
+    onUnearnedRevenueApplied: 'onSaleInvoiceUnearnedRevenue',
   },
 
   /**
@@ -237,6 +232,8 @@ export default {
     onPreMailSend: 'onPaymentReceivePreMailSend',
     onMailSend: 'onPaymentReceiveMailSend',
     onMailSent: 'onPaymentReceiveMailSent',
+
+    onUnearnedRevenueApplied: 'onPaymentReceivedUnearnedRevenue',
   },
 
   /**
@@ -257,6 +254,8 @@ export default {
 
     onOpening: 'onBillOpening',
     onOpened: 'onBillOpened',
+
+    onPrepardExpensesApplied: 'onBillPrepardExpensesApplied'
   },
 
   /**
@@ -274,6 +273,8 @@ export default {
 
     onPublishing: 'onBillPaymentPublishing',
     onPublished: 'onBillPaymentPublished',
+
+    onPrepardExpensesApplied: 'onBillPaymentPrepardExpensesApplied'
   },
 
   /**

packages/webapp/src/containers/Customers/CustomersLanding/components.tsx

@@ -160,6 +160,13 @@ export function useCustomersTableColumns() {
         width: 85,
         clickable: true,
       },
+      {
+        id: 'credit_balance',
+        Header: 'Credit Balance',
+        accessor: 'formatted_unused_credit',
+        width: 100,
+        align: 'right',
+      },
       {
         id: 'balance',
         Header: intl.get('receivable_balance'),

packages/webapp/src/containers/Purchases/PaymentMades/PaymentForm/dialogs/PaymentMadeExcessDialog/PaymentMadeExcessDialogContent.tsx

@@ -1,16 +1,32 @@
 // @ts-nocheck
 import * as R from 'ramda';
-import React from 'react';
+import * as Yup from 'yup';
+import React, { useMemo } from 'react';
 import { Button, Classes, Intent } from '@blueprintjs/core';
 import { Form, Formik, FormikHelpers, useFormikContext } from 'formik';
-import { FormatNumber } from '@/components';
+import { AccountsSelect, FFormGroup, FormatNumber } from '@/components';
 import { usePaymentMadeFormContext } from '../../PaymentMadeFormProvider';
 import withDialogActions from '@/containers/Dialog/withDialogActions';
+import { ACCOUNT_TYPE } from '@/constants';
 import { usePaymentMadeExcessAmount } from '../../utils';
 
-interface ExcessPaymentValues {}
+interface ExcessPaymentValues {
+  accountId: string;
+}
+
+const initialValues = {
+  accountId: '',
+} as ExcessPaymentValues;
+
+const Schema = Yup.object().shape({
+  accountId: Yup.number().required(),
+});
+
+const DEFAULT_ACCOUNT_SLUG = 'prepaid-expenses';
+
 function ExcessPaymentDialogContentRoot({ dialogName, closeDialog }) {
   const {
+    setFieldValue,
     submitForm,
     values: { currency_code: currencyCode },
   } = useFormikContext();
@@ -21,6 +37,7 @@ function ExcessPaymentDialogContentRoot({ dialogName, closeDialog }) {
     values: ExcessPaymentValues,
     { setSubmitting }: FormikHelpers<ExcessPaymentValues>,
   ) => {
+    setFieldValue(values.accountId);
     setSubmitting(true);
     setIsExcessConfirmed(true);
 
@@ -33,10 +50,20 @@ function ExcessPaymentDialogContentRoot({ dialogName, closeDialog }) {
   const handleCloseBtn = () => {
     closeDialog(dialogName);
   };
+  // Retrieves the default excess account id.
+  const defaultAccountId = useDefaultExcessPaymentDeposit();
+
   const excessAmount = usePaymentMadeExcessAmount();
 
   return (
-    <Formik initialValues={{}} onSubmit={handleSubmit}>
+    <Formik
+      initialValues={{
+        ...initialValues,
+        accountId: defaultAccountId,
+      }}
+      validationSchema={Schema}
+      onSubmit={handleSubmit}
+    >
       <Form>
         <ExcessPaymentDialogContentForm
           excessAmount={
@@ -63,6 +90,7 @@ function ExcessPaymentDialogContentForm({
   onClose,
 }: ExcessPaymentDialogContentFormProps) {
   const { submitForm, isSubmitting } = useFormikContext();
+  const { accounts } = usePaymentMadeFormContext();
 
   const handleCloseBtn = () => {
     onClose && onClose();
@@ -72,8 +100,26 @@ function ExcessPaymentDialogContentForm({
       <div className={Classes.DIALOG_BODY}>
         <p style={{ marginBottom: 20 }}>
           Would you like to record the excess amount of{' '}
-          <strong>{excessAmount}</strong> as credit payment from the vendor.
+          <strong>{excessAmount}</strong> as advanced payment from the customer.
         </p>
+
+        <FFormGroup
+          name={'accountId'}
+          label={'The excessed amount will be deposited in the'}
+          helperText={
+            'Only other current asset and non current asset accounts will show.'
+          }
+        >
+          <AccountsSelect
+            name={'accountId'}
+            items={accounts}
+            buttonProps={{ small: true }}
+            filterByTypes={[
+              ACCOUNT_TYPE.OTHER_CURRENT_ASSET,
+              ACCOUNT_TYPE.NON_CURRENT_ASSET,
+            ]}
+          />
+        </FFormGroup>
       </div>
 
       <div className={Classes.DIALOG_FOOTER}>
@@ -83,7 +129,7 @@ function ExcessPaymentDialogContentForm({
             loading={isSubmitting}
             onClick={() => submitForm()}
           >
-            Save Payment as Credit
+            Save Payment
           </Button>
           <Button onClick={handleCloseBtn}>Cancel</Button>
         </div>
@@ -91,3 +137,11 @@ function ExcessPaymentDialogContentForm({
     </>
   );
 }
+
+const useDefaultExcessPaymentDeposit = () => {
+  const { accounts } = usePaymentMadeFormContext();
+  return useMemo(() => {
+    return accounts?.find((a) => a.slug === DEFAULT_ACCOUNT_SLUG)?.id;
+    // eslint-disable-next-line react-hooks/exhaustive-deps
+  }, []);
+};

packages/webapp/src/containers/Sales/PaymentReceives/PaymentReceiveForm/dialogs/ExcessPaymentDialog/ExcessPaymentDialogContent.tsx

@@ -1,21 +1,37 @@
 // @ts-nocheck
+import { useMemo } from 'react';
 import * as Yup from 'yup';
 import * as R from 'ramda';
 import { Button, Classes, Intent } from '@blueprintjs/core';
 import { Form, Formik, FormikHelpers, useFormikContext } from 'formik';
-import { FormatNumber } from '@/components';
+import { AccountsSelect, FFormGroup, FormatNumber } from '@/components';
 import { usePaymentReceiveFormContext } from '../../PaymentReceiveFormProvider';
 import withDialogActions from '@/containers/Dialog/withDialogActions';
 import { usePaymentReceivedTotalExceededAmount } from '../../utils';
+import { ACCOUNT_TYPE } from '@/constants';
 
-interface ExcessPaymentValues {}
+interface ExcessPaymentValues {
+  accountId: string;
+}
+
+const initialValues = {
+  accountId: '',
+} as ExcessPaymentValues;
+
+const Schema = Yup.object().shape({
+  accountId: Yup.number().required(),
+});
+
+const DEFAULT_ACCOUNT_SLUG = 'unearned-revenue';
 
 export function ExcessPaymentDialogContentRoot({ dialogName, closeDialog }) {
   const {
+    setFieldValue,
     submitForm,
     values: { currency_code: currencyCode },
   } = useFormikContext();
   const { setIsExcessConfirmed } = usePaymentReceiveFormContext();
+  const initialAccountId = useDefaultExcessPaymentDeposit();
   const exceededAmount = usePaymentReceivedTotalExceededAmount();
 
   const handleSubmit = (
@@ -24,6 +40,7 @@ export function ExcessPaymentDialogContentRoot({ dialogName, closeDialog }) {
   ) => {
     setSubmitting(true);
     setIsExcessConfirmed(true);
+    setFieldValue('unearned_revenue_account_id', values.accountId);
 
     submitForm().then(() => {
       closeDialog(dialogName);
@@ -35,7 +52,14 @@ export function ExcessPaymentDialogContentRoot({ dialogName, closeDialog }) {
   };
 
   return (
-    <Formik initialValues={{}} onSubmit={handleSubmit}>
+    <Formik
+      initialValues={{
+        ...initialValues,
+        accountId: initialAccountId,
+      }}
+      validationSchema={Schema}
+      onSubmit={handleSubmit}
+    >
       <Form>
         <ExcessPaymentDialogContentForm
           exceededAmount={
@@ -53,6 +77,7 @@ export const ExcessPaymentDialogContent = R.compose(withDialogActions)(
 );
 
 function ExcessPaymentDialogContentForm({ onClose, exceededAmount }) {
+  const { accounts } = usePaymentReceiveFormContext();
   const { submitForm, isSubmitting } = useFormikContext();
 
   const handleCloseBtn = () => {
@@ -64,8 +89,27 @@ function ExcessPaymentDialogContentForm({ onClose, exceededAmount }) {
       <div className={Classes.DIALOG_BODY}>
         <p style={{ marginBottom: 20 }}>
           Would you like to record the excess amount of{' '}
-          <strong>{exceededAmount}</strong> as credit payment from the customer.
+          <strong>{exceededAmount}</strong> as advanced payment from the
+          customer.
         </p>
+
+        <FFormGroup
+          name={'accountId'}
+          label={'The excessed amount will be deposited in the'}
+          helperText={
+            'Only other other current liability and non current liability accounts will show.'
+          }
+        >
+          <AccountsSelect
+            name={'accountId'}
+            items={accounts}
+            buttonProps={{ small: true }}
+            filterByTypes={[
+              ACCOUNT_TYPE.OTHER_CURRENT_LIABILITY,
+              ACCOUNT_TYPE.NON_CURRENT_LIABILITY,
+            ]}
+          />
+        </FFormGroup>
       </div>
 
       <div className={Classes.DIALOG_FOOTER}>
@@ -76,7 +120,7 @@ function ExcessPaymentDialogContentForm({ onClose, exceededAmount }) {
             disabled={isSubmitting}
             onClick={() => submitForm()}
           >
-            Save Payment as Credit
+            Save Payment
           </Button>
           <Button onClick={handleCloseBtn}>Cancel</Button>
         </div>
@@ -84,3 +128,11 @@ function ExcessPaymentDialogContentForm({ onClose, exceededAmount }) {
     </>
   );
 }
+
+const useDefaultExcessPaymentDeposit = () => {
+  const { accounts } = usePaymentReceiveFormContext();
+  return useMemo(() => {
+    return accounts?.find((a) => a.slug === DEFAULT_ACCOUNT_SLUG)?.id;
+    // eslint-disable-next-line react-hooks/exhaustive-deps
+  }, []);
+};

packages/webapp/src/containers/Sales/PaymentReceives/PaymentReceiveForm/utils.tsx

@@ -48,6 +48,7 @@ export const defaultPaymentReceive = {
   exchange_rate: 1,
   entries: [],
   attachments: [],
+  unearned_revenue_account_id: '',
 };
 
 export const defaultRequestPaymentEntry = {
@@ -298,9 +299,10 @@ export const resetFormState = ({ initialValues, values, resetForm }) => {
   });
 };
 
+ 
 export const getExceededAmountFromValues = (values) => {
   const totalApplied = sumBy(values.entries, 'payment_amount');
   const totalAmount = values.amount;
 
   return totalAmount - totalApplied;
-};
+}

packages/webapp/src/containers/Vendors/VendorsLanding/components.tsx

@@ -183,6 +183,13 @@ export function useVendorsTableColumns() {
         width: 85,
         clickable: true,
       },
+      {
+        id: 'credit_balance',
+        Header: 'Credit Balance',
+        accessor: 'formatted_unused_credit',
+        width: 100,
+        align: 'right',
+      },
       {
         id: 'balance',
         Header: intl.get('receivable_balance'),