chore: configure gitpod

* docs: update README.md [skip ci]

* docs: update .all-contributorsrc [skip ci]

---------

Co-authored-by: allcontributors[bot] <46447321+allcontributors[bot]@users.noreply.github.com>

.all-contributorsrc

@@ -60,6 +60,15 @@
       "contributions": [
         "bug"
       ]
+    },
+    {
+      "login": "kochie",
+      "name": "Robert Koch",
+      "avatar_url": "https://avatars.githubusercontent.com/u/10809884?v=4",
+      "profile": "https://me.kochie.io",
+      "contributions": [
+        "code"
+      ]
     }
   ],
   "contributorsPerLine": 7,

.github/FUNDING.yml

@@ -0,0 +1,13 @@
+# These are supported funding model platforms
+
+github: # Replace with up to 4 GitHub Sponsors-enabled usernames e.g., [user1, user2]
+patreon: Bigcapital # Replace with a single Patreon username
+open_collective: # Replace with a single Open Collective username
+ko_fi: # Replace with a single Ko-fi username
+tidelift: # Replace with a single Tidelift platform-name/package-name e.g., npm/babel
+community_bridge: # Replace with a single Community Bridge project-name e.g., cloud-foundry
+liberapay: # Replace with a single Liberapay username
+issuehunt: # Replace with a single IssueHunt username
+otechie: # Replace with a single Otechie username
+lfx_crowdfunding: # Replace with a single LFX Crowdfunding project-name e.g., cloud-foundry
+custom: # Replace with up to 4 custom sponsorship URLs e.g., ['link1', 'link2']

.gitpod.yml

@@ -0,0 +1,15 @@
+tasks:
+  - name: Init
+    init: pnpm install && docker-compose pull
+    command: cp .env.example .env && && docker-compose up -d && pnpm run dev
+
+ports:
+  - port: 4000
+    visibility: public
+    onOpen: open-browser
+  - port: 3000
+    visibility: public
+    onOpen: ignore
+  - port: 3306
+    visibility: public
+    onOpen: ignore

CHANGELOG.md

@@ -2,6 +2,20 @@
 
 All notable changes to Bigcapital server-side will be in this file.
 
+# [0.10.1] - 25-09-2023
+
+* Fix: Running tenants migration on Docker migration container by @abouolia in https://github.com/bigcapitalhq/bigcapital/pull/242
+
+# [0.10.0] - 24-09-2023
+
+* Added: Tax rates service by @abouolia @elforjani13  in https://github.com/bigcapitalhq/bigcapital/pull/204
+* Added: Sales Tax Liability Summary report by @abouolia in https://github.com/bigcapitalhq/bigcapital/pull/204
+* Added: Tax rates tracking with sale invoices by @abouolia in https://github.com/bigcapitalhq/bigcapital/pull/204
+* fix(webapp): Table headers sticky for all reports. by @elforjani13 in https://github.com/bigcapitalhq/bigcapital/pull/240
+* chore(deps): bump word-wrap from 1.2.3 to 1.2.4 by @dependabot in https://github.com/bigcapitalhq/bigcapital/pull/200
+* chore(deps): bump word-wrap from 1.2.3 to 1.2.4 in /packages/webapp by @dependabot in https://github.com/bigcapitalhq/bigcapital/pull/199
+* chore(deps): bump mongoose from 5.13.15 to 5.13.20 by @dependabot in https://github.com/bigcapitalhq/bigcapital/pull/197
+
 # [0.9.12] - 29-08-2023
 
 * Refactor: split the services to multiple service classes. (by @abouolia in https://github.com/bigcapitalhq/bigcapital/pull/202)

CONTRIBUTING.md

@@ -33,7 +33,8 @@ Contributions via pull requests are much appreciated. Once the approach is agree
 ---
 
 ## Local Setup Prerequisites
- - The application currently supports **Node.js v14.x**. Please ensure that you are using this version of Node.js when developing. (use [nvm](https://github.com/nvm-sh/nvm#installing-and-updating) to switch between node versions)
+  - The application currently supports **Node.js v18.x**.
+  - `pnpm` packages manager, (from pnpm [guide](https://pnpm.io/installation) pick any installation method).
 
 ## Contribute to Backend
 
@@ -44,11 +45,10 @@ Contributions via pull requests are much appreciated. Once the approach is agree
 cp .env.example .env
 ```
 
-- Install all npm dependencies of the monorepo, you don't have to change directory to the `backend` package. just hit these command on root directory and it will install dependencies of all packages.
+- Install all npm dependencies of the monorepo, you don't have to change directory to the `backend` package. just hit the command on root directory and it will install dependencies of all packages.
 
 ```
-npm install
-npm run bootstrap
+pnpm install
 ```
 
 - Run all required docker containers in the development, we already configured all containers under `docker-compose.yml`.
@@ -69,7 +69,7 @@ cefa73fe2881   bigcapital-redis   "docker-entrypoint.s…"   7 seconds ago   Up
 - There're some CLI commands we should run before running the server like databaase migration, so we need to build the `server` app first.
 
 ```
-npm run build:server
+pnpm run build:server
 ```
 
 - Run the database migration for system database.
@@ -87,7 +87,7 @@ Batch 1 run: 6 migrations
 - Next, start the webapp application.
 
 ```
-npm run dev:server
+pnpm run dev:server
 ```
 
 **[`^top^`](#)**
@@ -105,14 +105,13 @@ git clone https://github.com/bigcapital/bigcapital.git && cd bigcaptial
 - Install all npm dependencies of the monorepo, you don't have to change directory to the `frontend` package. just hit that command and will install all packages across all application.
 
 ```
-npm install
-npm run bootstrap
+pnpm install
 ```
 
 - Next, start the webapp application.
 
 ```
-npm run dev:webapp
+pnpm run dev:webapp
 ```
 
 **[`^top^`](#)**

README.md

@@ -48,6 +48,12 @@ Bigcapital is a smart and open-source accounting and inventory software, Bigcapi
 
 Please see [Releases](https://github.com/bigcapitalhq/bigcapital/releases) for more information what has changed recently.
 
+# Contact us
+
+Meet our sales team for any commercial inquiries.
+
+<a target="_blank" href="https://cal.com/ahmed-bouhuolia-ekk3ph/30min"><img src="https://cal.com/book-with-cal-dark.svg" alt="Book us with Cal.com"></a>
+
 # Recognition
 
 <a href="https://news.ycombinator.com/item?id=36118990">
@@ -74,6 +80,7 @@ Thanks goes to these wonderful people ([emoji key](https://allcontributors.org/d
       <td align="center" valign="top" width="14.28%"><a href="https://scheibling.se"><img src="https://avatars.githubusercontent.com/u/24367830?v=4?s=100" width="100px;" alt="Lars Scheibling"/><br /><sub><b>Lars Scheibling</b></sub></a><br /><a href="https://github.com/bigcapitalhq/bigcapital/issues?q=author%3Ascheibling" title="Bug reports">🐛</a></td>
       <td align="center" valign="top" width="14.28%"><a href="https://github.com/suhaibaffan"><img src="https://avatars.githubusercontent.com/u/18115937?v=4?s=100" width="100px;" alt="Suhaib Affan"/><br /><sub><b>Suhaib Affan</b></sub></a><br /><a href="https://github.com/bigcapitalhq/bigcapital/commits?author=suhaibaffan" title="Code">💻</a></td>
       <td align="center" valign="top" width="14.28%"><a href="https://github.com/KalliopiPliogka"><img src="https://avatars.githubusercontent.com/u/81677549?v=4?s=100" width="100px;" alt="Kalliopi Pliogka"/><br /><sub><b>Kalliopi Pliogka</b></sub></a><br /><a href="https://github.com/bigcapitalhq/bigcapital/issues?q=author%3AKalliopiPliogka" title="Bug reports">🐛</a></td>
+      <td align="center" valign="top" width="14.28%"><a href="https://me.kochie.io"><img src="https://avatars.githubusercontent.com/u/10809884?v=4?s=100" width="100px;" alt="Robert Koch"/><br /><sub><b>Robert Koch</b></sub></a><br /><a href="https://github.com/bigcapitalhq/bigcapital/commits?author=kochie" title="Code">💻</a></td>
     </tr>
   </tbody>
 </table>

docker-compose.prod.yml

@@ -15,8 +15,8 @@ services:
       - ./data/logs/nginx/:/var/log/nginx
       - ./docker/certbot/certs/:/var/certs
     ports:
-      - "${PUBLIC_PROXY_PORT:-80}:80"
-      - "${PUBLIC_PROXY_SSL_PORT:-443}:443"
+      - '${PUBLIC_PROXY_PORT:-80}:80'
+      - '${PUBLIC_PROXY_SSL_PORT:-443}:443'
     tty: true
     depends_on:
       - server
@@ -71,7 +71,7 @@ services:
       # Authentication
       - JWT_SECRET=${JWT_SECRET}
 
-      # MongoDB 
+      # MongoDB
       - MONGODB_DATABASE_URL=mongodb://mongo/bigcapital
 
       # Application
@@ -92,11 +92,14 @@ services:
       context: ./
       dockerfile: docker/migration/Dockerfile
     environment:
+      # Database
       - DB_HOST=mysql
       - DB_USER=${DB_USER}
       - DB_PASSWORD=${DB_PASSWORD}
       - DB_CHARSET=${DB_CHARSET}
       - SYSTEM_DB_NAME=${SYSTEM_DB_NAME}
+      # Tenants databases
+      - TENANT_DB_NAME_PERFIX=${TENANT_DB_NAME_PERFIX}
     depends_on:
       - mysql
 
@@ -136,7 +139,7 @@ services:
     build:
       context: ./docker/redis
     expose:
-      - "6379"
+      - '6379'
     volumes:
       - redis:/data
 

docker/migration/Dockerfile

@@ -34,5 +34,7 @@ WORKDIR /app/packages/server
 
 RUN git clone https://github.com/vishnubob/wait-for-it.git
 
-# Once we listen the mysql port run the migration task.
-CMD ["./wait-for-it/wait-for-it.sh", "mysql:3306", "--", "node", "./build/commands.js", "system:migrate:latest"]
+ADD docker/migration/start.sh /
+RUN chmod +x /start.sh
+
+CMD ["/start.sh"]

docker/migration/start.sh

@@ -0,0 +1,5 @@
+# Migrate the master system database.
+./wait-for-it/wait-for-it.sh mysql:3306 -- node ./build/commands.js system:migrate:latest
+
+# Migrate all tenants.
+./wait-for-it/wait-for-it.sh mysql:3306 -- node ./build/commands.js tenants:migrate:latest

lerna.json

@@ -1,6 +1,7 @@
 {
   "$schema": "node_modules/lerna/schemas/lerna-schema.json",
+  "version": "independent",
+  "npmClient": "pnpm",
   "useWorkspaces": true,
-  "version": "0.9.6",
-  "npmClient": "npm"
-}
+  "packages": ["packages/*"]
+}

package.json

@@ -2,7 +2,6 @@
   "name": "bigcapital-monorepo",
   "private": true,
   "scripts": {
-    "bootstrap": "lerna exec npm install",
     "dev": "lerna run dev",
     "build": "lerna run build",
     "dev:webapp": "lerna run dev --scope \"@bigcapital/webapp\"",
@@ -13,10 +12,6 @@
     "test:e2e": "playwright test",
     "prepare": "husky install"
   },
-  "workspaces": [
-    "packages/*",
-    "shared/*"
-  ],
   "devDependencies": {
     "@commitlint/cli": "^17.4.2",
     "@commitlint/config-conventional": "^17.4.2",
@@ -27,7 +22,7 @@
     "lerna": "^6.4.1"
   },
   "engines": {
-    "node": "14.x"
+    "node": "16.x || 17.x || 18.x"
   },
   "husky": {
     "hooks": {

packages/server/.gitignore

@@ -1,7 +1,6 @@
 /node_modules/
 /.env
 /storage
-package-lock.json
 stdout.log
 /dist
-/build
+/build

packages/server/Dockerfile

@@ -1,4 +1,4 @@
-FROM node:14.20-alpine as build
+FROM node:18.16.0-alpine as build
 
 USER root
 
@@ -83,15 +83,25 @@ WORKDIR /app
 
 RUN chown node:node /
 
+# Install pnpm 
+RUN npm install -g pnpm
+
 # Copy application dependency manifests to the container image.
 COPY ./package*.json ./
+COPY ./pnpm-lock.yaml ./pnpm-lock.yaml
+COPY ./pnpm-workspace.yaml ./pnpm-workspace.yaml
+COPY ./lerna.json ./lerna.json
 COPY ./packages/server/package*.json ./packages/server/
 
-COPY ./lerna.json ./lerna.json
+# Install application dependencies
+RUN apk update
+RUN apk add python3 build-base chromium
 
-# Install app dependencies for production.
-RUN npm install
-RUN npm run bootstrap
+# Set PYHTON env
+ENV PYTHON=/usr/bin/python3
+
+# Install packages dependencies for production.
+RUN pnpm install
 
 COPY --chown=node:node ./packages/server ./packages/server
 

packages/server/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@bigcapital/server",
-  "version": "0.9.5",
+  "version": "0.10.2",
   "description": "",
   "main": "src/server.ts",
   "scripts": {
@@ -35,6 +35,7 @@
     "babel-loader": "^9.1.2",
     "bcryptjs": "^2.4.3",
     "bluebird": "^3.7.2",
+    "body-parser": "^1.20.2",
     "compression": "^1.7.4",
     "country-codes-list": "^1.6.8",
     "cpy": "^8.1.2",
@@ -42,7 +43,7 @@
     "crypto-random-string": "^3.2.0",
     "csurf": "^1.10.0",
     "deep-map": "^2.0.0",
-    "deepdash": "^5.3.7",
+    "deepdash": "^5.3.9",
     "dotenv": "^8.1.0",
     "errorhandler": "^1.5.1",
     "es6-weak-map": "^2.0.3",
@@ -72,6 +73,8 @@
     "memory-cache": "^0.2.0",
     "moment": "^2.24.0",
     "moment-range": "^4.0.2",
+    "moment-timezone": "^0.5.43",
+    "mongodb": "^6.1.0",
     "mongoose": "^5.10.0",
     "mustache": "^3.0.3",
     "mysql": "^2.17.1",
@@ -92,6 +95,7 @@
     "rate-limiter-flexible": "^2.1.14",
     "reflect-metadata": "^0.1.13",
     "rtl-detect": "^1.0.4",
+    "source-map-loader": "^4.0.1",
     "ts-transformer-keys": "^0.4.2",
     "tsyringe": "^4.3.0",
     "typedi": "^0.8.0",
@@ -131,7 +135,7 @@
     "rimraf": "^3.0.2",
     "rtlcss": "^3.3.0",
     "run-script-webpack-plugin": "^0.1.1",
-    "sass": "^1.37.5",
+    "sass": "^1.58.0",
     "sinon": "^7.4.2",
     "start-server-webpack-plugin": "^2.2.5",
     "ts-loader": "^9.4.2",

packages/server/resources/locales/en.json

@@ -587,6 +587,7 @@
   "balance_sheet.long_term_liabilities": "Long-Term Liabilities",
   "balance_sheet.non_current_liabilities": "Non-Current Liabilities",
   "balance_sheet.equity": "Equity",
+  "balance_sheet.net_income": "Net Income",
 
   "balance_sheet.account_name": "Account name",
   "balance_sheet.total": "Total",

packages/server/src/api/controllers/FinancialStatements.ts

@@ -20,6 +20,7 @@ import InventoryDetailsController from './FinancialStatements/InventoryDetails';
 import TransactionsByReferenceController from './FinancialStatements/TransactionsByReference';
 import CashflowAccountTransactions from './FinancialStatements/CashflowAccountTransactions';
 import ProjectProfitabilityController from './FinancialStatements/ProjectProfitabilitySummary';
+import SalesTaxLiabilitySummary from './FinancialStatements/SalesTaxLiabilitySummary';
 
 @Service()
 export default class FinancialStatementsService {
@@ -68,40 +69,44 @@ export default class FinancialStatementsService {
     );
     router.use(
       '/customer-balance-summary',
-      Container.get(CustomerBalanceSummaryController).router(),
+      Container.get(CustomerBalanceSummaryController).router()
     );
     router.use(
       '/vendor-balance-summary',
-      Container.get(VendorBalanceSummaryController).router(),
+      Container.get(VendorBalanceSummaryController).router()
     );
     router.use(
       '/transactions-by-customers',
-      Container.get(TransactionsByCustomers).router(),
+      Container.get(TransactionsByCustomers).router()
     );
     router.use(
       '/transactions-by-vendors',
-      Container.get(TransactionsByVendors).router(),
+      Container.get(TransactionsByVendors).router()
     );
     router.use(
       '/cash-flow',
-      Container.get(CashFlowStatementController).router(),
+      Container.get(CashFlowStatementController).router()
     );
     router.use(
       '/inventory-item-details',
-      Container.get(InventoryDetailsController).router(),
+      Container.get(InventoryDetailsController).router()
     );
     router.use(
       '/transactions-by-reference',
-      Container.get(TransactionsByReferenceController).router(),
+      Container.get(TransactionsByReferenceController).router()
     );
     router.use(
       '/cashflow-account-transactions',
-      Container.get(CashflowAccountTransactions).router(),
+      Container.get(CashflowAccountTransactions).router()
     );
     router.use(
       '/project-profitability-summary',
-      Container.get(ProjectProfitabilityController).router(),
-    )
+      Container.get(ProjectProfitabilityController).router()
+    );
+    router.use(
+      '/sales-tax-liability-summary',
+      Container.get(SalesTaxLiabilitySummary).router()
+    );
     return router;
   }
 }

packages/server/src/api/controllers/FinancialStatements/SalesTaxLiabilitySummary/index.ts

@@ -0,0 +1,90 @@
+import { Router, Request, Response, NextFunction } from 'express';
+import { query } from 'express-validator';
+import { Inject } from 'typedi';
+import asyncMiddleware from '@/api/middleware/asyncMiddleware';
+import BaseFinancialReportController from '../BaseFinancialReportController';
+import { AbilitySubject, ReportsAction } from '@/interfaces';
+import CheckPolicies from '@/api/middleware/CheckPolicies';
+import { SalesTaxLiabilitySummaryService } from '@/services/FinancialStatements/SalesTaxLiabilitySummary/SalesTaxLiabilitySummaryService';
+
+export default class SalesTaxLiabilitySummary extends BaseFinancialReportController {
+  @Inject()
+  private salesTaxLiabilitySummaryService: SalesTaxLiabilitySummaryService;
+
+  /**
+   * Router constructor.
+   */
+  router() {
+    const router = Router();
+
+    router.get(
+      '/',
+      CheckPolicies(
+        ReportsAction.READ_SALES_TAX_LIABILITY_SUMMARY,
+        AbilitySubject.Report
+      ),
+      this.validationSchema,
+      asyncMiddleware(this.salesTaxLiabilitySummary.bind(this))
+    );
+    return router;
+  }
+
+  /**
+   * Validation schema.
+   */
+  get validationSchema() {
+    return [
+      query('from_date').optional().isISO8601(),
+      query('to_date').optional().isISO8601(),
+    ];
+  }
+
+  /*
+   * Retrieves the sales tax liability summary.
+   * @param {Request} req -
+   * @param {Response} res -
+   * @param {NextFunction} next -
+   */
+  async salesTaxLiabilitySummary(
+    req: Request,
+    res: Response,
+    next: NextFunction
+  ) {
+    const { tenantId } = req;
+    const filter = this.matchedQueryData(req);
+
+    try {
+      const accept = this.accepts(req);
+      const acceptType = accept.types(['json', 'application/json+table']);
+
+      switch (acceptType) {
+        case 'application/json+table':
+          const salesTaxLiabilityTable =
+            await this.salesTaxLiabilitySummaryService.salesTaxLiabilitySummaryTable(
+              tenantId,
+              filter
+            );
+
+          return res.status(200).send({
+            table: salesTaxLiabilityTable.table,
+            query: salesTaxLiabilityTable.query,
+            meta: salesTaxLiabilityTable.meta,
+          });
+        case 'json':
+        default:
+          const salesTaxLiability =
+            await this.salesTaxLiabilitySummaryService.salesTaxLiability(
+              tenantId,
+              filter
+            );
+          return res.status(200).send({
+            data: salesTaxLiability.data,
+            query: salesTaxLiability.query,
+            meta: salesTaxLiability.meta,
+          });
+      }
+    } catch (error) {
+      next(error);
+    }
+  }
+}

packages/server/src/api/controllers/FinancialStatements/TrialBalanceSheet.ts

@@ -16,7 +16,7 @@ export default class TrialBalanceSheetController extends BaseFinancialReportCont
   /**
    * Router constructor.
    */
-  router() {
+  public router() {
     const router = Router();
 
     router.get(
@@ -36,7 +36,7 @@ export default class TrialBalanceSheetController extends BaseFinancialReportCont
    * Validation schema.
    * @return {ValidationChain[]}
    */
-  get trialBalanceSheetValidationSchema(): ValidationChain[] {
+  private get trialBalanceSheetValidationSchema(): ValidationChain[] {
     return [
       ...this.sheetNumberFormatValidationSchema,
       query('basis').optional(),
@@ -59,28 +59,37 @@ export default class TrialBalanceSheetController extends BaseFinancialReportCont
   /**
    * Retrieve the trial balance sheet.
    */
-  public async trialBalanceSheet(
+  private async trialBalanceSheet(
     req: Request,
     res: Response,
     next: NextFunction
   ) {
-    const { tenantId, settings } = req;
+    const { tenantId } = req;
     let filter = this.matchedQueryData(req);
 
     filter = {
       ...filter,
       accountsIds: castArray(filter.accountsIds),
     };
-
     try {
-      const { data, query, meta } =
-        await this.trialBalanceSheetService.trialBalanceSheet(tenantId, filter);
+      const accept = this.accepts(req);
+      const acceptType = accept.types(['json', 'application/json+table']);
 
-      return res.status(200).send({
-        data: this.transfromToResponse(data),
-        query: this.transfromToResponse(query),
-        meta: this.transfromToResponse(meta),
-      });
+      if (acceptType === 'application/json+table') {
+        const { table, meta, query } =
+          await this.trialBalanceSheetService.trialBalanceSheetTable(
+            tenantId,
+            filter
+          );
+        return res.status(200).send({ table, meta, query });
+      } else {
+        const { data, query, meta } =
+          await this.trialBalanceSheetService.trialBalanceSheet(
+            tenantId,
+            filter
+          );
+        return res.status(200).send({ data, query, meta });
+      }
     } catch (error) {
       next(error);
     }

packages/server/src/api/controllers/Items/Items.ts

@@ -149,6 +149,11 @@ export default class ItemsController extends BaseController {
         .trim()
         .escape()
         .isLength({ max: DATATYPES_LENGTH.TEXT }),
+      check('sell_tax_rate_id').optional({ nullable: true }).isInt().toInt(),
+      check('purchase_tax_rate_id')
+        .optional({ nullable: true })
+        .isInt()
+        .toInt(),
       check('category_id')
         .optional({ nullable: true })
         .isInt({ min: 0, max: DATATYPES_LENGTH.INT_10 })
@@ -508,6 +513,28 @@ export default class ItemsController extends BaseController {
           ],
         });
       }
+      if (error.errorType === 'PURCHASE_TAX_RATE_NOT_FOUND') {
+        return res.status(400).send({
+          errors: [
+            {
+              type: 'PURCHASE_TAX_RATE_NOT_FOUND',
+              message: 'Purchase tax rate has not found.',
+              code: 410,
+            },
+          ],
+        });
+      }
+      if (error.errorType === 'SELL_TAX_RATE_NOT_FOUND') {
+        return res.status(400).send({
+          errors: [
+            {
+              type: 'SELL_TAX_RATE_NOT_FOUND',
+              message: 'Sell tax rate is not found.',
+              code: 420,
+            },
+          ],
+        });
+      }
     }
     next(error);
   }

packages/server/src/api/controllers/Organization.ts

@@ -31,14 +31,14 @@ export default class OrganizationController extends BaseController {
 
     router.post(
       '/build',
-      this.organizationValidationSchema,
+      this.buildOrganizationValidationSchema,
       this.validationResult,
       asyncMiddleware(this.build.bind(this)),
       this.handleServiceErrors.bind(this)
     );
     router.put(
       '/',
-      this.organizationValidationSchema,
+      this.updateOrganizationValidationSchema,
       this.validationResult,
       this.asyncMiddleware(this.updateOrganization.bind(this)),
       this.handleServiceErrors.bind(this)
@@ -55,7 +55,7 @@ export default class OrganizationController extends BaseController {
    * Organization setup schema.
    * @return {ValidationChain[]}
    */
-  private get organizationValidationSchema(): ValidationChain[] {
+  private get commonOrganizationValidationSchema(): ValidationChain[] {
     return [
       check('name').exists().trim(),
       check('industry').optional({ nullable: true }).isString().trim().escape(),
@@ -68,6 +68,29 @@ export default class OrganizationController extends BaseController {
     ];
   }
 
+  /**
+   * Build organization validation schema.
+   * @returns {ValidationChain[]}
+   */
+  private get buildOrganizationValidationSchema(): ValidationChain[] {
+    return [...this.commonOrganizationValidationSchema];
+  }
+
+  /**
+   * Update organization validation schema.
+   * @returns {ValidationChain[]}
+   */
+  private get updateOrganizationValidationSchema(): ValidationChain[] {
+    return [
+      ...this.commonOrganizationValidationSchema,
+      check('tax_number')
+        .optional({ nullable: true })
+        .isString()
+        .trim()
+        .escape(),
+    ];
+  }
+
   /**
    * Builds tenant database and migrate database schema.
    * @param {Request} req - Express request.

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

@@ -115,6 +115,8 @@ export default class BillsController extends BaseController {
       check('note').optional().trim().escape(),
       check('open').default(false).isBoolean().toBoolean(),
 
+      check('is_inclusive_tax').default(false).isBoolean().toBoolean(),
+
       check('entries').isArray({ min: 1 }),
 
       check('entries.*.index').exists().isNumeric().toInt(),
@@ -137,6 +139,15 @@ export default class BillsController extends BaseController {
         .optional({ nullable: true })
         .isNumeric()
         .toInt(),
+      check('entries.*.tax_code')
+        .optional({ nullable: true })
+        .trim()
+        .escape()
+        .isString(),
+      check('entries.*.tax_rate_id')
+        .optional({ nullable: true })
+        .isNumeric()
+        .toInt(),
     ];
   }
 
@@ -542,6 +553,16 @@ export default class BillsController extends BaseController {
           ],
         });
       }
+      if (error.errorType === 'ITEM_ENTRY_TAX_RATE_CODE_NOT_FOUND') {
+        return res.boom.badRequest(null, {
+          errors: [{ type: 'ITEM_ENTRY_TAX_RATE_CODE_NOT_FOUND', code: 1800 }],
+        });
+      }
+      if (error.errorType === 'ITEM_ENTRY_TAX_RATE_ID_NOT_FOUND') {
+        return res.boom.badRequest(null, {
+          errors: [{ type: 'ITEM_ENTRY_TAX_RATE_ID_NOT_FOUND', code: 1900 }],
+        });
+      }
     }
     next(error);
   }

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

@@ -169,8 +169,9 @@ export default class SaleInvoicesController extends BaseController {
       check('branch_id').optional({ nullable: true }).isNumeric().toInt(),
       check('project_id').optional({ nullable: true }).isNumeric().toInt(),
 
-      check('entries').exists().isArray({ min: 1 }),
+      check('is_inclusive_tax').optional().isBoolean().toBoolean(),
 
+      check('entries').exists().isArray({ min: 1 }),
       check('entries.*.index').exists().isNumeric().toInt(),
       check('entries.*.item_id').exists().isNumeric().toInt(),
       check('entries.*.rate').exists().isNumeric().toFloat(),
@@ -183,6 +184,15 @@ export default class SaleInvoicesController extends BaseController {
         .optional({ nullable: true })
         .trim()
         .escape(),
+      check('entries.*.tax_code')
+        .optional({ nullable: true })
+        .trim()
+        .escape()
+        .isString(),
+      check('entries.*.tax_rate_id')
+        .optional({ nullable: true })
+        .isNumeric()
+        .toInt(),
       check('entries.*.warehouse_id')
         .optional({ nullable: true })
         .isNumeric()
@@ -756,6 +766,16 @@ export default class SaleInvoicesController extends BaseController {
           ],
         });
       }
+      if (error.errorType === 'ITEM_ENTRY_TAX_RATE_CODE_NOT_FOUND') {
+        return res.boom.badRequest(null, {
+          errors: [{ type: 'ITEM_ENTRY_TAX_RATE_CODE_NOT_FOUND', code: 5000 }],
+        });
+      }
+      if (error.errorType === 'ITEM_ENTRY_TAX_RATE_ID_NOT_FOUND') {
+        return res.boom.badRequest(null, {
+          errors: [{ type: 'ITEM_ENTRY_TAX_RATE_ID_NOT_FOUND', code: 5100 }],
+        });
+      }
     }
     next(error);
   }

packages/server/src/api/controllers/TaxRates/TaxRates.ts

@@ -0,0 +1,278 @@
+import { Inject, Service } from 'typedi';
+import { Router, Request, Response } from 'express';
+import { body, param } from 'express-validator';
+import BaseController from '@/api/controllers/BaseController';
+import asyncMiddleware from '@/api/middleware/asyncMiddleware';
+import { TaxRatesApplication } from '@/services/TaxRates/TaxRatesApplication';
+import CheckAbilities from '@/api/middleware/CheckPolicies';
+import { ServiceError } from '@/exceptions';
+import { ERRORS } from '@/services/TaxRates/constants';
+import { AbilitySubject, TaxRateAction } from '@/interfaces';
+
+@Service()
+export class TaxRatesController extends BaseController {
+  @Inject()
+  private taxRatesApplication: TaxRatesApplication;
+
+  /**
+   * Router constructor.
+   */
+  public router() {
+    const router = Router();
+
+    router.post(
+      '/',
+      CheckAbilities(TaxRateAction.CREATE, AbilitySubject.TaxRate),
+      this.taxRateValidationSchema,
+      this.validationResult,
+      asyncMiddleware(this.createTaxRate.bind(this)),
+      this.handleServiceErrors
+    );
+    router.post(
+      '/:id',
+      CheckAbilities(TaxRateAction.EDIT, AbilitySubject.TaxRate),
+      [param('id').exists().toInt(), ...this.taxRateValidationSchema],
+      this.validationResult,
+      asyncMiddleware(this.editTaxRate.bind(this)),
+      this.handleServiceErrors
+    );
+    router.post(
+      '/:id/active',
+      CheckAbilities(TaxRateAction.EDIT, AbilitySubject.TaxRate),
+      [param('id').exists().toInt()],
+      this.validationResult,
+      asyncMiddleware(this.activateTaxRate.bind(this)),
+      this.handleServiceErrors
+    );
+    router.post(
+      '/:id/inactive',
+      CheckAbilities(TaxRateAction.EDIT, AbilitySubject.TaxRate),
+      [param('id').exists().toInt()],
+      this.validationResult,
+      asyncMiddleware(this.inactivateTaxRate.bind(this)),
+      this.handleServiceErrors
+    );
+    router.delete(
+      '/:id',
+      CheckAbilities(TaxRateAction.DELETE, AbilitySubject.TaxRate),
+      [param('id').exists().toInt()],
+      this.validationResult,
+      asyncMiddleware(this.deleteTaxRate.bind(this)),
+      this.handleServiceErrors
+    );
+    router.get(
+      '/:id',
+      CheckAbilities(TaxRateAction.VIEW, AbilitySubject.TaxRate),
+      [param('id').exists().toInt()],
+      this.validationResult,
+      asyncMiddleware(this.getTaxRate.bind(this)),
+      this.handleServiceErrors
+    );
+    router.get(
+      '/',
+      CheckAbilities(TaxRateAction.VIEW, AbilitySubject.TaxRate),
+      this.validationResult,
+      asyncMiddleware(this.getTaxRates.bind(this)),
+      this.handleServiceErrors
+    );
+    return router;
+  }
+
+  /**
+   * Tax rate validation schema.
+   */
+  private get taxRateValidationSchema() {
+    return [
+      body('name').exists(),
+      body('code').exists().isString(),
+      body('rate').exists().isNumeric().toFloat(),
+      body('description').optional().trim().isString(),
+      body('is_non_recoverable').optional().isBoolean().default(false),
+      body('is_compound').optional().isBoolean().default(false),
+      body('active').optional().isBoolean().default(false),
+    ];
+  }
+
+  /**
+   * Creates a new tax rate.
+   * @param {Request} req -
+   * @param {Response} res -
+   */
+  public async createTaxRate(req: Request, res: Response, next) {
+    const { tenantId } = req;
+    const createTaxRateDTO = this.matchedBodyData(req);
+
+    try {
+      const taxRate = await this.taxRatesApplication.createTaxRate(
+        tenantId,
+        createTaxRateDTO
+      );
+      return res.status(200).send({
+        data: taxRate,
+      });
+    } catch (error) {
+      next(error);
+    }
+  }
+
+  /**
+   * Edits the given tax rate.
+   * @param {Request} req -
+   * @param {Response} res -
+   */
+  public async editTaxRate(req: Request, res: Response, next) {
+    const { tenantId } = req;
+    const editTaxRateDTO = this.matchedBodyData(req);
+    const { id: taxRateId } = req.params;
+
+    try {
+      const taxRate = await this.taxRatesApplication.editTaxRate(
+        tenantId,
+        taxRateId,
+        editTaxRateDTO
+      );
+      return res.status(200).send({
+        data: taxRate,
+      });
+    } catch (error) {
+      next(error);
+    }
+  }
+
+  /**
+   * Deletes the given tax rate.
+   * @param {Request} req -
+   * @param {Response} res -
+   */
+  public async deleteTaxRate(req: Request, res: Response, next) {
+    const { tenantId } = req;
+    const { id: taxRateId } = req.params;
+
+    try {
+      await this.taxRatesApplication.deleteTaxRate(tenantId, taxRateId);
+
+      return res.status(200).send({
+        code: 200,
+        message: 'The tax rate has been deleted successfully.',
+      });
+    } catch (error) {
+      next(error);
+    }
+  }
+
+  /**
+   * Retrieves the given tax rate.
+   * @param {Request} req -
+   * @param {Response} res -
+   */
+  public async getTaxRate(req: Request, res: Response, next) {
+    const { tenantId } = req;
+    const { id: taxRateId } = req.params;
+
+    try {
+      const taxRate = await this.taxRatesApplication.getTaxRate(
+        tenantId,
+        taxRateId
+      );
+      return res.status(200).send({ data: taxRate });
+    } catch (error) {
+      next(error);
+    }
+  }
+
+  /**
+   * Retrieves the tax rates list.
+   * @param {Request} req -
+   * @param {Response} res -
+   */
+  public async getTaxRates(req: Request, res: Response, next) {
+    const { tenantId } = req;
+
+    try {
+      const taxRates = await this.taxRatesApplication.getTaxRates(tenantId);
+
+      return res.status(200).send({ data: taxRates });
+    } catch (error) {
+      next(error);
+    }
+  }
+
+  /**
+   * Inactivates the given tax rate.
+   * @param req
+   * @param res
+   * @param next
+   * @returns
+   */
+  public async inactivateTaxRate(req: Request, res: Response, next) {
+    const { tenantId } = req;
+    const { id: taxRateId } = req.params;
+
+    try {
+      await this.taxRatesApplication.inactivateTaxRate(tenantId, taxRateId);
+
+      return res.status(200).send({
+        id: taxRateId,
+        message: 'The given tax rate has been inactivated successfully.',
+      });
+    } catch (error) {
+      next(error);
+    }
+  }
+
+  /**
+   * Inactivates the given tax rate.
+   * @param {Request} req
+   * @param {Response} res
+   * @param {NextFunction} next
+   * @returns
+   */
+  public async activateTaxRate(req: Request, res: Response, next) {
+    const { tenantId } = req;
+    const { id: taxRateId } = req.params;
+
+    try {
+      await this.taxRatesApplication.activateTaxRate(tenantId, taxRateId);
+
+      return res.status(200).send({
+        id: taxRateId,
+        message: 'The given tax rate has been activated successfully.',
+      });
+    } catch (error) {
+      next(error);
+    }
+  }
+
+  /**
+   * Handles service errors.
+   * @param {Error} error
+   * @param {Request} req
+   * @param {Response} res
+   * @param {NextFunction} next
+   */
+  private handleServiceErrors(error: Error, req: Request, res: Response, next) {
+    if (error instanceof ServiceError) {
+      if (error.errorType === ERRORS.TAX_CODE_NOT_UNIQUE) {
+        return res.boom.badRequest(null, {
+          errors: [{ type: ERRORS.TAX_CODE_NOT_UNIQUE, code: 100 }],
+        });
+      }
+      if (error.errorType === ERRORS.TAX_RATE_NOT_FOUND) {
+        return res.boom.badRequest(null, {
+          errors: [{ type: ERRORS.TAX_RATE_NOT_FOUND, code: 200 }],
+        });
+      }
+      if (error.errorType === ERRORS.TAX_RATE_ALREADY_INACTIVE) {
+        return res.boom.badRequest(null, {
+          errors: [{ type: ERRORS.TAX_RATE_ALREADY_INACTIVE, code: 300 }],
+        });
+      }
+      if (error.errorType === ERRORS.TAX_RATE_ALREADY_ACTIVE) {
+        return res.boom.badRequest(null, {
+          errors: [{ type: ERRORS.TAX_RATE_ALREADY_ACTIVE, code: 400 }],
+        });
+      }
+    }
+    next(error);
+  }
+}

packages/server/src/api/index.ts

@@ -55,6 +55,7 @@ import { InventoryItemsCostController } from './controllers/Inventory/Inventorty
 import { ProjectsController } from './controllers/Projects/Projects';
 import { ProjectTasksController } from './controllers/Projects/Tasks';
 import { ProjectTimesController } from './controllers/Projects/Times';
+import { TaxRatesController } from './controllers/TaxRates/TaxRates';
 
 export default () => {
   const app = Router();
@@ -129,6 +130,7 @@ export default () => {
   );
   dashboard.use('/warehouses', Container.get(WarehousesController).router());
   dashboard.use('/projects', Container.get(ProjectsController).router());
+  dashboard.use('/tax-rates', Container.get(TaxRatesController).router());
   dashboard.use('/', Container.get(ProjectTasksController).router());
   dashboard.use('/', Container.get(ProjectTimesController).router());
 

packages/server/src/database/migrations/20230810191606_create_tax_rates.js

@@ -0,0 +1,52 @@
+exports.up = (knex) => {
+  return knex.schema
+    .createTable('tax_rates', (table) => {
+      table.increments();
+      table.string('name');
+      table.string('code');
+      table.decimal('rate');
+      table.string('description');
+      table.boolean('is_non_recoverable').defaultTo(false);
+      table.boolean('is_compound').defaultTo(false);
+      table.boolean('active').defaultTo(false);
+      table.date('deleted_at');
+      table.timestamps();
+    })
+    .table('items_entries', (table) => {
+      table.boolean('is_inclusive_tax').defaultTo(false);
+      table
+        .integer('tax_rate_id')
+        .unsigned()
+        .references('id')
+        .inTable('tax_rates');
+      table.decimal('tax_rate').unsigned();
+    })
+    .table('sales_invoices', (table) => {
+      table.boolean('is_inclusive_tax').defaultTo(false);
+      table.decimal('tax_amount_withheld');
+    })
+    .createTable('tax_rate_transactions', (table) => {
+      table.increments('id');
+      table
+        .integer('tax_rate_id')
+        .unsigned()
+        .references('id')
+        .inTable('tax_rates');
+      table.string('reference_type');
+      table.integer('reference_id');
+      table.decimal('rate').unsigned();
+      table.integer('tax_account_id').unsigned();
+    })
+    .table('accounts_transactions', (table) => {
+      table
+        .integer('tax_rate_id')
+        .unsigned()
+        .references('id')
+        .inTable('tax_rates');
+      table.decimal('tax_rate').unsigned();
+    });
+};
+
+exports.down = (knex) => {
+  return knex.schema.dropTableIfExists('tax_rates');
+};

packages/server/src/database/migrations/20231004012644_add_tax_amount_withheld_to_bills_table.js

@@ -0,0 +1,10 @@
+exports.up = (knex) => {
+  return knex.schema.table('bills', (table) => {
+    table.boolean('is_inclusive_tax').defaultTo(false);
+    table.decimal('tax_amount_withheld');
+  });
+};
+
+exports.down = (knex) => {
+  return knex.schema.table('bills', () => {});
+};

packages/server/src/database/migrations/20231004020636_add_sell_purchase_tax_to_items_table.js

@@ -0,0 +1,18 @@
+exports.up = (knex) => {
+  return knex.schema.table('items', (table) => {
+    table
+      .integer('sell_tax_rate_id')
+      .unsigned()
+      .references('id')
+      .inTable('tax_rates');
+    table
+      .integer('purchase_tax_rate_id')
+      .unsigned()
+      .references('id')
+      .inTable('tax_rates');
+  });
+};
+
+exports.down = (knex) => {
+  return knex.schema.dropTableIfExists('tax_rates');
+};

packages/server/src/database/seeds/core/20230912121909_seed_tax_rates.ts

@@ -0,0 +1,14 @@
+import { TenantSeeder } from '@/lib/Seeder/TenantSeeder';
+import { InitialTaxRates } from '../data/TaxRates';
+
+export default class SeedTaxRates extends TenantSeeder {
+  /**
+   * Seeds initial tax rates to the organization.
+   */
+  up(knex) {
+    return knex('tax_rates').then(async () => {
+      // Inserts seed entries.
+      return knex('tax_rates').insert(InitialTaxRates);
+    });
+  }
+}

packages/server/src/database/seeds/core/20230912121909_update_tax_payable_account.ts

@@ -0,0 +1,16 @@
+import { TenantSeeder } from '@/lib/Seeder/TenantSeeder';
+import { InitialTaxRates } from '../data/TaxRates';
+
+export default class UpdateTaxPayableAccount extends TenantSeeder {
+  /**
+   * Seeds initial tax rates to the organization.
+   */
+  up(knex) {
+    return knex('accounts').then(async () => {
+      // Inserts seed entries.
+      return knex('accounts').where('slug', 'tax-payable').update({
+        account_type: 'tax-payable',
+      });
+    });
+  }
+}

packages/server/src/database/seeds/data/TaxRates.ts

@@ -0,0 +1,30 @@
+export const InitialTaxRates = [
+  {
+    name: 'Tax Exempt',
+    code: 'TAX-EXEMPT',
+    description: 'Exempts goods or services from taxes.',
+    rate: 0,
+    active: 1,
+  },
+  {
+    name: 'Tax on Purchases',
+    code: 'TAX-PURCHASES',
+    description: 'Fee added to the cost when you buy items.',
+    rate: 0,
+    active: 1,
+  },
+  {
+    name: 'Tax on Sales',
+    code: 'TAX-SALES',
+    description: 'Fee added to the cost when you sell items.',
+    rate: 0,
+    active: 1,
+  },
+  {
+    name: 'Sales Tax on Imports',
+    code: 'TAX-IMPORTS',
+    description: 'Fee added to the cost when you sale to another country.',
+    rate: 0,
+    active: 1,
+  },
+];

packages/server/src/database/seeds/data/accounts.js

@@ -1,7 +1,17 @@
+export const TaxPayableAccount = {
+  name: 'Tax Payable',
+  slug: 'tax-payable',
+  account_type: 'tax-payable',
+  code: '20006',
+  description: '',
+  active: 1,
+  index: 1,
+  predefined: 1,
+};
 
 export default [
   {
-    name:'Bank Account',
+    name: 'Bank Account',
     slug: 'bank-account',
     account_type: 'bank',
     code: '10001',
@@ -11,7 +21,7 @@ export default [
     predefined: 1,
   },
   {
-    name:'Saving Bank Account',
+    name: 'Saving Bank Account',
     slug: 'saving-bank-account',
     account_type: 'bank',
     code: '10002',
@@ -21,7 +31,7 @@ export default [
     predefined: 0,
   },
   {
-    name:'Undeposited Funds',
+    name: 'Undeposited Funds',
     slug: 'undeposited-funds',
     account_type: 'cash',
     code: '10003',
@@ -31,7 +41,7 @@ export default [
     predefined: 1,
   },
   {
-    name:'Petty Cash',
+    name: 'Petty Cash',
     slug: 'petty-cash',
     account_type: 'cash',
     code: '10004',
@@ -41,7 +51,7 @@ export default [
     predefined: 1,
   },
   {
-    name:'Computer Equipment',
+    name: 'Computer Equipment',
     slug: 'computer-equipment',
     code: '10005',
     account_type: 'fixed-asset',
@@ -52,7 +62,7 @@ export default [
     description: '',
   },
   {
-    name:'Office Equipment',
+    name: 'Office Equipment',
     slug: 'office-equipment',
     code: '10006',
     account_type: 'fixed-asset',
@@ -63,7 +73,7 @@ export default [
     description: '',
   },
   {
-    name:'Accounts Receivable (A/R)',
+    name: 'Accounts Receivable (A/R)',
     slug: 'accounts-receivable',
     account_type: 'accounts-receivable',
     code: '10007',
@@ -73,7 +83,7 @@ export default [
     predefined: 1,
   },
   {
-    name:'Inventory Asset',
+    name: 'Inventory Asset',
     slug: 'inventory-asset',
     code: '10008',
     account_type: 'inventory',
@@ -81,12 +91,13 @@ export default [
     parent_account_id: null,
     index: 1,
     active: 1,
-    description:'An account that holds valuation of products or goods that available for sale.',
+    description:
+      'An account that holds valuation of products or goods that available for sale.',
   },
 
   // Libilities
   {
-    name:'Accounts Payable (A/P)',
+    name: 'Accounts Payable (A/P)',
     slug: 'accounts-payable',
     account_type: 'accounts-payable',
     parent_account_id: null,
@@ -97,38 +108,39 @@ export default [
     predefined: 1,
   },
   {
-    name:'Owner A Drawings',
+    name: 'Owner A Drawings',
     slug: 'owner-drawings',
     account_type: 'other-current-liability',
     parent_account_id: null,
     code: '20002',
-    description:'Withdrawals by the owners.',
+    description: 'Withdrawals by the owners.',
     active: 1,
     index: 1,
     predefined: 0,
   },
   {
-    name:'Loan',
+    name: 'Loan',
     slug: 'owner-drawings',
     account_type: 'other-current-liability',
     code: '20003',
-    description:'Money that has been borrowed from a creditor.',
+    description: 'Money that has been borrowed from a creditor.',
     active: 1,
     index: 1,
     predefined: 0,
   },
   {
-    name:'Opening Balance Liabilities',
+    name: 'Opening Balance Liabilities',
     slug: 'opening-balance-liabilities',
     account_type: 'other-current-liability',
     code: '20004',
-    description:'This account will hold the difference in the debits and credits entered during the opening balance..',
+    description:
+      'This account will hold the difference in the debits and credits entered during the opening balance..',
     active: 1,
     index: 1,
     predefined: 0,
   },
   {
-    name:'Revenue Received in Advance',
+    name: 'Revenue Received in Advance',
     slug: 'revenue-received-in-advance',
     account_type: 'other-current-liability',
     parent_account_id: null,
@@ -138,34 +150,27 @@ export default [
     index: 1,
     predefined: 0,
   },
-  {
-    name:'Sales Tax Payable',
-    slug: 'owner-drawings',
-    account_type: 'other-current-liability',
-    code: '20006',
-    description: '',
-    active: 1,
-    index: 1,
-    predefined: 1,
-  },
+  TaxPayableAccount,
 
   // Equity
   {
-    name:'Retained Earnings',
+    name: 'Retained Earnings',
     slug: 'retained-earnings',
     account_type: 'equity',
     code: '30001',
-    description:'Retained earnings tracks net income from previous fiscal years.',
+    description:
+      'Retained earnings tracks net income from previous fiscal years.',
     active: 1,
     index: 1,
     predefined: 1,
   },
   {
-    name:'Opening Balance Equity',
+    name: 'Opening Balance Equity',
     slug: 'opening-balance-equity',
     account_type: 'equity',
     code: '30002',
-    description:'When you enter opening balances to the accounts, the amounts enter in Opening balance equity. This ensures that you have a correct trial balance sheet for your company, without even specific the second credit or debit entry.',
+    description:
+      'When you enter opening balances to the accounts, the amounts enter in Opening balance equity. This ensures that you have a correct trial balance sheet for your company, without even specific the second credit or debit entry.',
     active: 1,
     index: 1,
     predefined: 1,
@@ -181,11 +186,12 @@ export default [
     predefined: 1,
   },
   {
-    name:`Drawings`,
+    name: `Drawings`,
     slug: 'drawings',
     account_type: 'equity',
     code: '30003',
-    description:'Goods purchased with the intention of selling these to customers',
+    description:
+      'Goods purchased with the intention of selling these to customers',
     active: 1,
     index: 1,
     predefined: 1,
@@ -193,7 +199,7 @@ export default [
 
   // Expenses
   {
-    name:'Other Expenses',
+    name: 'Other Expenses',
     slug: 'other-expenses',
     account_type: 'other-expense',
     parent_account_id: null,
@@ -204,18 +210,18 @@ export default [
     predefined: 1,
   },
   {
-    name:'Cost of Goods Sold',
+    name: 'Cost of Goods Sold',
     slug: 'cost-of-goods-sold',
     account_type: 'cost-of-goods-sold',
     parent_account_id: null,
     code: '40002',
-    description:'Tracks the direct cost of the goods sold.',
+    description: 'Tracks the direct cost of the goods sold.',
     active: 1,
     index: 1,
     predefined: 1,
   },
   {
-    name:'Office expenses',
+    name: 'Office expenses',
     slug: 'office-expenses',
     account_type: 'expense',
     parent_account_id: null,
@@ -226,7 +232,7 @@ export default [
     predefined: 0,
   },
   {
-    name:'Rent',
+    name: 'Rent',
     slug: 'rent',
     account_type: 'expense',
     parent_account_id: null,
@@ -237,29 +243,30 @@ export default [
     predefined: 0,
   },
   {
-    name:'Exchange Gain or Loss',
+    name: 'Exchange Gain or Loss',
     slug: 'exchange-grain-loss',
     account_type: 'other-expense',
     parent_account_id: null,
     code: '40005',
-    description:'Tracks the gain and losses of the exchange differences.',
+    description: 'Tracks the gain and losses of the exchange differences.',
     active: 1,
     index: 1,
     predefined: 1,
   },
   {
-    name:'Bank Fees and Charges',
+    name: 'Bank Fees and Charges',
     slug: 'bank-fees-and-charges',
     account_type: 'expense',
     parent_account_id: null,
     code: '40006',
-    description: 'Any bank fees levied is recorded into the bank fees and charges account. A bank account maintenance fee, transaction charges, a late payment fee are some examples.',
+    description:
+      'Any bank fees levied is recorded into the bank fees and charges account. A bank account maintenance fee, transaction charges, a late payment fee are some examples.',
     active: 1,
     index: 1,
     predefined: 0,
   },
   {
-    name:'Depreciation Expense',
+    name: 'Depreciation Expense',
     slug: 'depreciation-expense',
     account_type: 'expense',
     parent_account_id: null,
@@ -272,7 +279,7 @@ export default [
 
   // Income
   {
-    name:'Sales of Product Income',
+    name: 'Sales of Product Income',
     slug: 'sales-of-product-income',
     account_type: 'income',
     predefined: 1,
@@ -283,7 +290,7 @@ export default [
     description: '',
   },
   {
-    name:'Sales of Service Income',
+    name: 'Sales of Service Income',
     slug: 'sales-of-service-income',
     account_type: 'income',
     predefined: 0,
@@ -294,7 +301,7 @@ export default [
     description: '',
   },
   {
-    name:'Uncategorized Income',
+    name: 'Uncategorized Income',
     slug: 'uncategorized-income',
     account_type: 'income',
     parent_account_id: null,
@@ -305,14 +312,15 @@ export default [
     predefined: 1,
   },
   {
-    name:'Other Income',
+    name: 'Other Income',
     slug: 'other-income',
     account_type: 'other-income',
     parent_account_id: null,
     code: '50004',
-    description:'The income activities are not associated to the core business.',
+    description:
+      'The income activities are not associated to the core business.',
     active: 1,
     index: 1,
     predefined: 0,
-  }
-];
+  },
+];

packages/server/src/interfaces/Account.ts

@@ -77,6 +77,9 @@ export interface IAccountTransaction {
   projectId?: number;
 
   account?: IAccount;
+
+  taxRateId?: number;
+  taxRate?: number;
 }
 export interface IAccountResponse extends IAccount {}
 
@@ -150,3 +153,11 @@ export enum AccountAction {
   VIEW = 'View',
   TransactionsLocking = 'TransactionsLocking',
 }
+
+
+export enum TaxRateAction {
+  CREATE = 'Create',
+  EDIT = 'Edit',
+  DELETE = 'Delete',
+  VIEW = 'View',
+}

packages/server/src/interfaces/BalanceSheet.ts

@@ -9,6 +9,7 @@ export enum BALANCE_SHEET_SCHEMA_NODE_TYPE {
   AGGREGATE = 'AGGREGATE',
   ACCOUNTS = 'ACCOUNTS',
   ACCOUNT = 'ACCOUNT',
+  NET_INCOME = 'NET_INCOME',
 }
 
 export enum BALANCE_SHEET_NODE_TYPE {
@@ -33,6 +34,7 @@ export enum BALANCE_SHEET_SCHEMA_NODE_ID {
   LOGN_TERM_LIABILITY = 'LOGN_TERM_LIABILITY',
   NON_CURRENT_LIABILITY = 'NON_CURRENT_LIABILITY',
   EQUITY = 'EQUITY',
+  NET_INCOME = 'NET_INCOME',
 }
 
 // Balance sheet query.
@@ -87,7 +89,6 @@ export interface IBalanceSheetDOO {
   meta: IBalanceSheetMeta;
 }
 
-
 export interface IBalanceSheetCommonNode {
   total: IBalanceSheetTotal;
   horizontalTotals?: IBalanceSheetTotal[];
@@ -108,7 +109,7 @@ export interface IBalanceSheetAggregateNode extends IBalanceSheetCommonNode {
   id: string;
   name: string;
   nodeType: BALANCE_SHEET_SCHEMA_NODE_TYPE.AGGREGATE;
-  children?: (IBalanceSheetAggregateNode | IBalanceSheetAccountNode)[];
+  children?: IBalanceSheetDataNode[];
 }
 
 export interface IBalanceSheetTotal {
@@ -118,6 +119,13 @@ export interface IBalanceSheetTotal {
   date?: string | Date;
 }
 
+export interface IBalanceSheetAccountsNode extends IBalanceSheetCommonNode {
+  id: number | string;
+  name: string;
+  nodeType: BALANCE_SHEET_SCHEMA_NODE_TYPE.ACCOUNTS;
+  children: IBalanceSheetAccountNode[];
+}
+
 export interface IBalanceSheetAccountNode extends IBalanceSheetCommonNode {
   id: number;
   index: number;
@@ -128,7 +136,17 @@ export interface IBalanceSheetAccountNode extends IBalanceSheetCommonNode {
   children?: IBalanceSheetAccountNode[];
 }
 
-export type IBalanceSheetDataNode = IBalanceSheetAggregateNode;
+export interface IBalanceSheetNetIncomeNode extends IBalanceSheetCommonNode {
+  id: number;
+  name: string;
+  nodeType: BALANCE_SHEET_SCHEMA_NODE_TYPE.NET_INCOME;
+}
+
+export type IBalanceSheetDataNode =
+  | IBalanceSheetAggregateNode
+  | IBalanceSheetAccountNode
+  | IBalanceSheetAccountsNode
+  | IBalanceSheetNetIncomeNode;
 
 export interface IBalanceSheetPercentageAmount {
   amount: number;
@@ -150,9 +168,16 @@ export interface IBalanceSheetSchemaAccountNode {
   accountsTypes: string[];
 }
 
+export interface IBalanceSheetSchemaNetIncomeNode {
+  id: string;
+  name: string;
+  type: BALANCE_SHEET_SCHEMA_NODE_TYPE;
+}
+
 export type IBalanceSheetSchemaNode =
   | IBalanceSheetSchemaAccountNode
-  | IBalanceSheetSchemaAggregateNode;
+  | IBalanceSheetSchemaAggregateNode
+  | IBalanceSheetSchemaNetIncomeNode;
 
 export interface IBalanceSheetDatePeriods {
   assocAccountNodeDatePeriods(node): any;

packages/server/src/interfaces/Bill.ts

@@ -2,6 +2,7 @@ import { Knex } from 'knex';
 import { IDynamicListFilterDTO } from './DynamicFilter';
 import { IItemEntry, IItemEntryDTO } from './ItemEntry';
 import { IBillLandedCost } from './LandedCost';
+
 export interface IBillDTO {
   vendorId: number;
   billNumber: string;
@@ -15,10 +16,10 @@ export interface IBillDTO {
   exchangeRate?: number;
   open: boolean;
   entries: IItemEntryDTO[];
-
   branchId?: number;
   warehouseId?: number;
   projectId?: number;
+  isInclusiveTax?: boolean;
 }
 
 export interface IBillEditDTO {
@@ -80,6 +81,15 @@ export interface IBill {
 
   localAmount?: number;
   locatedLandedCosts?: IBillLandedCost[];
+
+  amountLocal: number;
+  subtotal: number;
+  subtotalLocal: number;
+  subtotalExcludingTax: number;
+  taxAmountWithheld: number;
+  taxAmountWithheldLocal: number;
+  total: number;
+  totalLocal: number;
 }
 
 export interface IBillsFilter extends IDynamicListFilterDTO {

packages/server/src/interfaces/FinancialStatements.ts

@@ -37,6 +37,7 @@ export enum ReportsAction {
   READ_INVENTORY_ITEM_DETAILS = 'read-inventory-item-details',
   READ_CASHFLOW_ACCOUNT_TRANSACTION = 'read-cashflow-account-transactions',
   READ_PROJECT_PROFITABILITY_SUMMARY = 'read-project-profitability-summary',
+  READ_SALES_TAX_LIABILITY_SUMMARY = 'read-sales-tax-liability-summary',
 }
 
 export interface IFinancialSheetBranchesQuery {

packages/server/src/interfaces/Item.ts

@@ -22,6 +22,9 @@ export interface IItem {
   sellDescription: string;
   purchaseDescription: string;
 
+  sellTaxRateId: number;
+  purchaseTaxRateId: number;
+
   quantityOnHand: number;
 
   note: string;
@@ -54,6 +57,9 @@ export interface IItemDTO {
   sellDescription: string;
   purchaseDescription: string;
 
+  sellTaxRateId: number;
+  purchaseTaxRateId: number;
+
   quantityOnHand: number;
 
   note: string;

packages/server/src/interfaces/ItemEntry.ts

@@ -18,6 +18,11 @@ export interface IItemEntry {
   rate: number;
   amount: number;
 
+  total: number;
+  amountInclusingTax: number;
+  amountExludingTax: number;
+  discountAmount: number;
+
   landedCost: number;
   allocatedCostAmount: number;
   unallocatedCostAmount: number;
@@ -32,6 +37,10 @@ export interface IItemEntry {
   projectRefType?: ProjectLinkRefType;
   projectRefInvoicedAmount?: number;
 
+  taxRateId: number | null;
+  taxRate: number;
+  taxAmount: number;
+
   item?: IItem;
 
   allocatedCostEntries?: IBillLandedCostEntry[];
@@ -46,6 +55,9 @@ export interface IItemEntryDTO {
   projectRefId?: number;
   projectRefType?: ProjectLinkRefType;
   projectRefInvoicedAmount?: number;
+
+  taxRateId?: number;
+  taxCode?: string;
 }
 
 export enum ProjectLinkRefType {

packages/server/src/interfaces/Ledger.ts

@@ -7,18 +7,25 @@ export interface ILedger {
   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 {
@@ -48,6 +55,9 @@ export interface ILedgerEntry {
   branchId?: number;
   projectId?: number;
 
+  taxRateId?: number;
+  taxRate?: number;
+
   entryId?: number;
   createdAt?: Date;
 

packages/server/src/interfaces/SaleEstimate.ts

@@ -1,5 +1,5 @@
 import { Knex } from 'knex';
-import { IItemEntry } from './ItemEntry';
+import { IItemEntry, IItemEntryDTO } from './ItemEntry';
 import { IDynamicListFilterDTO } from '@/interfaces/DynamicFilter';
 
 export interface ISaleEstimate {
@@ -29,7 +29,7 @@ export interface ISaleEstimateDTO {
   estimateDate?: Date;
   reference?: string;
   estimateNumber?: string;
-  entries: IItemEntry[];
+  entries: IItemEntryDTO[];
   note: string;
   termsConditions: string;
   sendToEmail: string;

packages/server/src/interfaces/SaleInvoice.ts

@@ -1,11 +1,12 @@
 import { Knex } from 'knex';
-import { ISystemUser, IAccount } from '@/interfaces';
+import { ISystemUser, IAccount, ITaxTransaction } from '@/interfaces';
 import { IDynamicListFilter } from '@/interfaces/DynamicFilter';
 import { IItemEntry, IItemEntryDTO } from './ItemEntry';
 
 export interface ISaleInvoice {
   id: number;
-  balance: number;
+  amount: number;
+  amountLocal?: number;
   paymentAmount: number;
   currencyCode: string;
   exchangeRate?: number;
@@ -27,12 +28,21 @@ export interface ISaleInvoice {
   branchId?: number;
   projectId?: number;
 
-  localAmount?: number;
-
-  localWrittenoffAmount?: number;
+  writtenoffAmount?: number;
+  writtenoffAmountLocal?: number;
   writtenoffExpenseAccountId?: number;
-
   writtenoffExpenseAccount?: IAccount;
+
+  taxAmountWithheld: number;
+  taxAmountWithheldLocal: number;
+  taxes: ITaxTransaction[];
+
+  total: number;
+  totalLocal: number;
+
+  subtotal: number;
+  subtotalLocal: number;
+  subtotalExludingTax: number;
 }
 
 export interface ISaleInvoiceDTO {
@@ -44,12 +54,15 @@ export interface ISaleInvoiceDTO {
   exchangeRate?: number;
   invoiceMessage: string;
   termsConditions: string;
+  isTaxExclusive: boolean;
   entries: IItemEntryDTO[];
   delivered: boolean;
 
   warehouseId?: number | null;
   projectId?: number;
   branchId?: number | null;
+
+  isInclusiveTax?: boolean;
 }
 
 export interface ISaleInvoiceCreateDTO extends ISaleInvoiceDTO {

packages/server/src/interfaces/SalesTaxLiabilitySummary.ts

@@ -0,0 +1,51 @@
+export interface SalesTaxLiabilitySummaryQuery {
+  fromDate: Date;
+  toDate: Date;
+  basis: 'cash' | 'accrual';
+}
+
+export interface SalesTaxLiabilitySummaryAmount {
+  amount: number;
+  formattedAmount: string;
+  currencyCode: string;
+}
+
+export interface SalesTaxLiabilitySummaryTotal {
+  taxableAmount: SalesTaxLiabilitySummaryAmount;
+  taxAmount: SalesTaxLiabilitySummaryAmount;
+  collectedTaxAmount: SalesTaxLiabilitySummaryAmount;
+}
+
+export interface SalesTaxLiabilitySummaryRate {
+  id: number;
+  taxName: string;
+  taxableAmount: SalesTaxLiabilitySummaryAmount;
+  taxAmount: SalesTaxLiabilitySummaryAmount;
+  taxPercentage: any;
+  collectedTaxAmount: SalesTaxLiabilitySummaryAmount;
+}
+
+export enum SalesTaxLiabilitySummaryTableRowType {
+  TaxRate = 'TaxRate',
+  Total = 'Total',
+}
+
+export interface SalesTaxLiabilitySummaryReportData {
+  taxRates: SalesTaxLiabilitySummaryRate[];
+  total: SalesTaxLiabilitySummaryTotal;
+}
+
+export type SalesTaxLiabilitySummaryPayableById = Record<
+  string,
+  { taxRateId: number; credit: number; debit: number }
+>;
+
+export type SalesTaxLiabilitySummarySalesById = Record<
+  string,
+  { taxRateId: number; credit: number; debit: number }
+>;
+
+export interface SalesTaxLiabilitySummaryMeta  {
+  organizationName: string;
+  baseCurrency: string;
+}

packages/server/src/interfaces/Setup.ts

@@ -25,6 +25,7 @@ export interface IOrganizationUpdateDTO {
   timezone: string;
   fiscalYear: string;
   industry: string;
+  taxNumber: string;
 }
 
 export interface IOrganizationBuildEventPayload {

packages/server/src/interfaces/TaxRate.ts

@@ -0,0 +1,89 @@
+import { Knex } from 'knex';
+
+export interface ITaxRate {
+  id?: number;
+  name: string;
+  code: string;
+  rate: number;
+  description: string;
+  IsNonRecoverable: boolean;
+  IsCompound: boolean;
+  active: boolean;
+}
+
+export interface ICommonTaxRateDTO {
+  name: string;
+  code: string;
+  rate: number;
+  description: string;
+  IsNonRecoverable: boolean;
+  IsCompound: boolean;
+  active: boolean;
+}
+export interface ICreateTaxRateDTO extends ICommonTaxRateDTO {}
+export interface IEditTaxRateDTO extends ICommonTaxRateDTO {}
+
+export interface ITaxRateCreatingPayload {
+  createTaxRateDTO: ICreateTaxRateDTO;
+  tenantId: number;
+  trx: Knex.Transaction;
+}
+export interface ITaxRateCreatedPayload {
+  createTaxRateDTO: ICreateTaxRateDTO;
+  taxRate: ITaxRate;
+  tenantId: number;
+  trx: Knex.Transaction;
+}
+
+export interface ITaxRateEditingPayload {
+  oldTaxRate: ITaxRate;
+  editTaxRateDTO: IEditTaxRateDTO;
+  tenantId: number;
+  trx: Knex.Transaction;
+}
+export interface ITaxRateEditedPayload {
+  editTaxRateDTO: IEditTaxRateDTO;
+  oldTaxRate: ITaxRate;
+  taxRate: ITaxRate;
+  tenantId: number;
+  trx: Knex.Transaction;
+}
+
+export interface ITaxRateDeletingPayload {
+  oldTaxRate: ITaxRate;
+  tenantId: number;
+  trx: Knex.Transaction;
+}
+
+export interface ITaxRateActivatingPayload {
+  taxRateId: number;
+  tenantId: number;
+  trx: Knex.Transaction;
+}
+export interface ITaxRateActivatedPayload {
+  taxRateId: number;
+  tenantId: number;
+  trx: Knex.Transaction;
+}
+
+export interface ITaxRateDeletedPayload {
+  oldTaxRate: ITaxRate;
+  tenantId: number;
+  trx: Knex.Transaction;
+}
+
+export interface ITaxTransaction {
+  id?: number;
+  taxRateId: number;
+  referenceType: string;
+  referenceId: number;
+  rate: number;
+  taxAccountId: number;
+}
+
+export enum TaxRateAction {
+  CREATE = 'Create',
+  EDIT = 'Edit',
+  DELETE = 'Delete',
+  VIEW = 'View',
+}

packages/server/src/interfaces/TrialBalanceSheet.ts

@@ -33,6 +33,7 @@ export interface ITrialBalanceAccount extends ITrialBalanceTotal {
   id: number;
   parentAccountId: number;
   name: string;
+  formattedName: string;
   code: string;
   accountNormal: string;
 }

packages/server/src/interfaces/index.ts

@@ -73,6 +73,7 @@ export * from './Project';
 export * from './Tasks';
 export * from './Times';
 export * from './ProjectProfitabilitySummary';
+export * from './TaxRate';
 
 export interface I18nService {
   __: (input: string) => string;

packages/server/src/lib/Transformer/Transformer.ts

@@ -1,8 +1,7 @@
 import moment from 'moment';
 import * as R from 'ramda';
 import { includes, isFunction, isObject, isUndefined, omit } from 'lodash';
-import { formatNumber } from 'utils';
-import { isArrayLikeObject } from 'lodash/fp';
+import { formatNumber, sortObjectKeysAlphabetically } from 'utils';
 
 export class Transformer {
   public context: any;
@@ -82,6 +81,7 @@ export class Transformer {
     const normlizedItem = this.normalizeModelItem(item);
 
     return R.compose(
+      sortObjectKeysAlphabetically,
       this.transform,
       R.when(this.hasExcludeAttributes, this.excludeAttributesTransformed),
       this.includeAttributesTransformed

packages/server/src/loaders/eventEmitter.ts

@@ -79,6 +79,11 @@ import { ProjectBillableTasksSubscriber } from '@/services/Projects/Projects/Pro
 import { ProjectBillableExpensesSubscriber } from '@/services/Projects/Projects/ProjectBillableExpenseSubscriber';
 import { ProjectBillableBillSubscriber } from '@/services/Projects/Projects/ProjectBillableBillSubscriber';
 import { SyncActualTimeTaskSubscriber } from '@/services/Projects/Times/SyncActualTimeTaskSubscriber';
+import { SaleInvoiceTaxRateValidateSubscriber } from '@/services/TaxRates/subscribers/SaleInvoiceTaxRateValidateSubscriber';
+import { WriteInvoiceTaxTransactionsSubscriber } from '@/services/TaxRates/subscribers/WriteInvoiceTaxTransactionsSubscriber';
+import { BillTaxRateValidateSubscriber } from '@/services/TaxRates/subscribers/BillTaxRateValidateSubscriber';
+import { WriteBillTaxTransactionsSubscriber } from '@/services/TaxRates/subscribers/WriteBillTaxTransactionsSubscriber';
+import { SyncItemTaxRateOnEditTaxSubscriber } from '@/services/TaxRates/SyncItemTaxRateOnEditTaxSubscriber';
 
 export default () => {
   return new EventPublisher();
@@ -185,5 +190,15 @@ export const susbcribers = () => {
     ProjectBillableTasksSubscriber,
     ProjectBillableExpensesSubscriber,
     ProjectBillableBillSubscriber,
+
+    // Tax Rates - Sale Invoice
+    SaleInvoiceTaxRateValidateSubscriber,
+    WriteInvoiceTaxTransactionsSubscriber,
+
+    // Tax Rates - Bills
+    BillTaxRateValidateSubscriber,
+    WriteBillTaxTransactionsSubscriber,
+
+    SyncItemTaxRateOnEditTaxSubscriber
   ];
 };

packages/server/src/loaders/tenantModels.ts

@@ -58,6 +58,8 @@ import ItemWarehouseQuantity from 'models/ItemWarehouseQuantity';
 import Project from 'models/Project';
 import Time from 'models/Time';
 import Task from 'models/Task';
+import TaxRate from 'models/TaxRate';
+import TaxRateTransaction from 'models/TaxRateTransaction';
 
 export default (knex) => {
   const models = {
@@ -119,6 +121,8 @@ export default (knex) => {
     Project,
     Time,
     Task,
+    TaxRate,
+    TaxRateTransaction,
   };
   return mapValues(models, (model) => model.bindKnex(knex));
 };

packages/server/src/locales/en.json

@@ -587,6 +587,7 @@
   "balance_sheet.long_term_liabilities": "Long-Term Liabilities",
   "balance_sheet.non_current_liabilities": "Non-Current Liabilities",
   "balance_sheet.equity": "Equity",
+  "balance_sheet.net_income": "Net Income",
 
   "balance_sheet.account_name": "Account name",
   "balance_sheet.total": "Total",

packages/server/src/models/AccountTransaction.ts

@@ -6,6 +6,10 @@ import { getTransactionTypeLabel } from '@/utils/transactions-types';
 
 export default class AccountTransaction extends TenantModel {
   referenceType: string;
+  credit: number;
+  debit: number;
+  exchangeRate: number;
+  taxRate: number;
 
   /**
    * Table name
@@ -25,7 +29,23 @@ export default class AccountTransaction extends TenantModel {
    * Virtual attributes.
    */
   static get virtualAttributes() {
-    return ['referenceTypeFormatted'];
+    return ['referenceTypeFormatted', 'creditLocal', 'debitLocal'];
+  }
+
+  /**
+   * Retrieves the credit amount in base currency.
+   * @return {number}
+   */
+  get creditLocal() {
+    return this.credit * this.exchangeRate;
+  }
+
+  /**
+   * Retrieves the debit amount in base currency.
+   * @return {number}
+   */
+  get debitLocal() {
+    return this.debit * this.exchangeRate;
   }
 
   /**

packages/server/src/models/Bill.ts

@@ -13,6 +13,109 @@ export default class Bill extends mixin(TenantModel, [
   CustomViewBaseModel,
   ModelSearchable,
 ]) {
+  public amount: number;
+  public paymentAmount: number;
+  public landedCostAmount: number;
+  public allocatedCostAmount: number;
+  public isInclusiveTax: boolean;
+  public taxAmountWithheld: number;
+  public exchangeRate: number;
+
+  /**
+   * Timestamps columns.
+   */
+  get timestamps() {
+    return ['createdAt', 'updatedAt'];
+  }
+
+  /**
+   * Virtual attributes.
+   */
+  static get virtualAttributes() {
+    return [
+      'balance',
+      'dueAmount',
+      'isOpen',
+      'isPartiallyPaid',
+      'isFullyPaid',
+      'isPaid',
+      'remainingDays',
+      'overdueDays',
+      'isOverdue',
+      'unallocatedCostAmount',
+      'localAmount',
+      'localAllocatedCostAmount',
+      'billableAmount',
+      'amountLocal',
+      'subtotal',
+      'subtotalLocal',
+      'subtotalExludingTax',
+      'taxAmountWithheldLocal',
+      'total',
+      'totalLocal',
+    ];
+  }
+
+  /**
+   * Invoice amount in base currency.
+   * @returns {number}
+   */
+  get amountLocal() {
+    return this.amount * this.exchangeRate;
+  }
+
+  /**
+   * Subtotal. (Tax inclusive) if the tax inclusive is enabled.
+   * @returns {number}
+   */
+  get subtotal() {
+    return this.amount;
+  }
+
+  /**
+   * Subtotal in base currency. (Tax inclusive) if the tax inclusive is enabled.
+   * @returns {number}
+   */
+  get subtotalLocal() {
+    return this.amountLocal;
+  }
+
+  /**
+   * Sale invoice amount excluding tax.
+   * @returns {number}
+   */
+  get subtotalExcludingTax() {
+    return this.isInclusiveTax
+      ? this.subtotal - this.taxAmountWithheld
+      : this.subtotal;
+  }
+
+  /**
+   * Tax amount withheld in base currency.
+   * @returns {number}
+   */
+  get taxAmountWithheldLocal() {
+    return this.taxAmountWithheld * this.exchangeRate;
+  }
+
+  /**
+   * Invoice total. (Tax included)
+   * @returns {number}
+   */
+  get total() {
+    return this.isInclusiveTax
+      ? this.subtotal
+      : this.subtotal + this.taxAmountWithheld;
+  }
+
+  /**
+   * Invoice total in local currency. (Tax included)
+   * @returns {number}
+   */
+  get totalLocal() {
+    return this.total * this.exchangeRate;
+  }
+
   /**
    * Table name
    */
@@ -158,40 +261,13 @@ export default class Bill extends mixin(TenantModel, [
     };
   }
 
-  /**
-   * Timestamps columns.
-   */
-  get timestamps() {
-    return ['createdAt', 'updatedAt'];
-  }
-
-  /**
-   * Virtual attributes.
-   */
-  static get virtualAttributes() {
-    return [
-      'balance',
-      'dueAmount',
-      'isOpen',
-      'isPartiallyPaid',
-      'isFullyPaid',
-      'isPaid',
-      'remainingDays',
-      'overdueDays',
-      'isOverdue',
-      'unallocatedCostAmount',
-      'localAmount',
-      'localAllocatedCostAmount',
-      'billableAmount',
-    ];
-  }
-
   /**
    * Invoice amount in organization base currency.
+   * @deprecated
    * @returns {number}
    */
   get localAmount() {
-    return this.amount * this.exchangeRate;
+    return this.amountLocal;
   }
 
   /**
@@ -231,7 +307,7 @@ export default class Bill extends mixin(TenantModel, [
    * @return {number}
    */
   get dueAmount() {
-    return Math.max(this.amount - this.balance, 0);
+    return Math.max(this.total - this.balance, 0);
   }
 
   /**
@@ -247,7 +323,7 @@ export default class Bill extends mixin(TenantModel, [
    * @return {boolean}
    */
   get isPartiallyPaid() {
-    return this.dueAmount !== this.amount && this.dueAmount > 0;
+    return this.dueAmount !== this.total && this.dueAmount > 0;
   }
 
   /**
@@ -308,7 +384,7 @@ export default class Bill extends mixin(TenantModel, [
    * Retrieves the calculated amount which have not been invoiced.
    */
   get billableAmount() {
-    return Math.max(this.amount - this.invoicedAmount, 0);
+    return Math.max(this.total - this.invoicedAmount, 0);
   }
 
   /**
@@ -326,6 +402,7 @@ export default class Bill extends mixin(TenantModel, [
     const ItemEntry = require('models/ItemEntry');
     const BillLandedCost = require('models/BillLandedCost');
     const Branch = require('models/Branch');
+    const TaxRateTransaction = require('models/TaxRateTransaction');
 
     return {
       vendor: {
@@ -373,6 +450,21 @@ export default class Bill extends mixin(TenantModel, [
           to: 'branches.id',
         },
       },
+
+      /**
+       * Bill may has associated tax rate transactions.
+       */
+      taxes: {
+        relation: Model.HasManyRelation,
+        modelClass: TaxRateTransaction.default,
+        join: {
+          from: 'bills.id',
+          to: 'tax_rate_transactions.referenceId',
+        },
+        filter(builder) {
+          builder.where('reference_type', 'Bill');
+        },
+      },
     };
   }
 

packages/server/src/models/Item.ts

@@ -65,6 +65,7 @@ export default class Item extends mixin(TenantModel, [
     const ItemEntry = require('models/ItemEntry');
     const WarehouseTransferEntry = require('models/WarehouseTransferEntry');
     const InventoryAdjustmentEntry = require('models/InventoryAdjustmentEntry');
+    const TaxRate = require('models/TaxRate');
 
     return {
       /**
@@ -178,11 +179,35 @@ export default class Item extends mixin(TenantModel, [
           to: 'media.id',
         },
       },
+
+      /**
+       * Item may has sell tax rate.
+       */
+      sellTaxRate: {
+        relation: Model.BelongsToOneRelation,
+        modelClass: TaxRate.default,
+        join: {
+          from: 'items.sellTaxRateId',
+          to: 'tax_rates.id',
+        },
+      },
+
+      /**
+       * Item may has purchase tax rate.
+       */
+      purchaseTaxRate: {
+        relation: Model.BelongsToOneRelation,
+        modelClass: TaxRate.default,
+        join: {
+          from: 'items.purchaseTaxRateId',
+          to: 'tax_rates.id',
+        },
+      },
     };
   }
 
   /**
-   * 
+   *
    */
   static get secureDeleteRelations() {
     return [

packages/server/src/models/ItemEntry.ts

@@ -1,9 +1,17 @@
 import { Model } from 'objection';
 import TenantModel from 'models/TenantModel';
+import { getExlusiveTaxAmount, getInclusiveTaxAmount } from '@/utils/taxRate';
 
 export default class ItemEntry extends TenantModel {
+  public taxRate: number;
+  public discount: number;
+  public quantity: number;
+  public rate: number;
+  public isInclusiveTax: number;
+
   /**
    * Table name.
+   * @returns {string}
    */
   static get tableName() {
     return 'items_entries';
@@ -11,17 +19,84 @@ export default class ItemEntry extends TenantModel {
 
   /**
    * Timestamps columns.
+   * @returns {string[]}
    */
   get timestamps() {
     return ['created_at', 'updated_at'];
   }
 
+  /**
+   * Virtual attributes.
+   * @returns {string[]}
+   */
   static get virtualAttributes() {
-    return ['amount'];
+    return [
+      'amount',
+      'taxAmount',
+      'amountExludingTax',
+      'amountInclusingTax',
+      'total',
+    ];
   }
 
+  /**
+   * Item entry total.
+   * Amount of item entry includes tax and subtracted discount amount.
+   * @returns {number}
+   */
+  get total() {
+    return this.amountInclusingTax;
+  }
+
+  /**
+   * Item entry amount.
+   * Amount of item entry that may include or exclude tax.
+   * @returns {number}
+   */
   get amount() {
-    return ItemEntry.calcAmount(this);
+    return this.quantity * this.rate;
+  }
+
+  /**
+   * Item entry amount including tax.
+   * @returns {number}
+   */
+  get amountInclusingTax() {
+    return this.isInclusiveTax ? this.amount : this.amount + this.taxAmount;
+  }
+
+  /**
+   * Item entry amount excluding tax.
+   * @returns {number}
+   */
+  get amountExludingTax() {
+    return this.isInclusiveTax ? this.amount - this.taxAmount : this.amount;
+  }
+
+  /**
+   * Discount amount.
+   * @returns {number}
+   */
+  get discountAmount() {
+    return this.amount * (this.discount / 100);
+  }
+
+  /**
+   * Tag rate fraction.
+   * @returns {number}
+   */
+  get tagRateFraction() {
+    return this.taxRate / 100;
+  }
+
+  /**
+   * Tax amount withheld.
+   * @returns {number}
+   */
+  get taxAmount() {
+    return this.isInclusiveTax
+      ? getInclusiveTaxAmount(this.amount, this.taxRate)
+      : getExlusiveTaxAmount(this.amount, this.taxRate);
   }
 
   static calcAmount(itemEntry) {
@@ -31,6 +106,9 @@ export default class ItemEntry extends TenantModel {
     return discount ? total - total * discount * 0.01 : total;
   }
 
+  /**
+   * Item entry relations.
+   */
   static get relationMappings() {
     const Item = require('models/Item');
     const BillLandedCostEntry = require('models/BillLandedCostEntry');
@@ -40,6 +118,7 @@ export default class ItemEntry extends TenantModel {
     const SaleEstimate = require('models/SaleEstimate');
     const ProjectTask = require('models/Task');
     const Expense = require('models/Expense');
+    const TaxRate = require('models/TaxRate');
 
     return {
       item: {
@@ -86,6 +165,9 @@ export default class ItemEntry extends TenantModel {
         },
       },
 
+      /**
+       * Sale receipt reference.
+       */
       receipt: {
         relation: Model.BelongsToOneRelation,
         modelClass: SaleReceipt.default,
@@ -96,7 +178,7 @@ export default class ItemEntry extends TenantModel {
       },
 
       /**
-       *
+       * Project task reference.
        */
       projectTaskRef: {
         relation: Model.HasManyRelation,
@@ -108,7 +190,7 @@ export default class ItemEntry extends TenantModel {
       },
 
       /**
-       *
+       * Project expense reference.
        */
       projectExpenseRef: {
         relation: Model.HasManyRelation,
@@ -120,7 +202,7 @@ export default class ItemEntry extends TenantModel {
       },
 
       /**
-       *
+       * Project bill reference.
        */
       projectBillRef: {
         relation: Model.HasManyRelation,
@@ -130,6 +212,18 @@ export default class ItemEntry extends TenantModel {
           to: 'bills.id',
         },
       },
+
+      /**
+       * Tax rate reference.
+       */
+      tax: {
+        relation: Model.HasOneRelation,
+        modelClass: TaxRate.default,
+        join: {
+          from: 'items_entries.taxRateId',
+          to: 'tax_rates.id',
+        },
+      },
     };
   }
 }

packages/server/src/models/SaleInvoice.ts

@@ -1,5 +1,5 @@
 import { mixin, Model, raw } from 'objection';
-import { castArray } from 'lodash';
+import { castArray, takeWhile } from 'lodash';
 import moment from 'moment';
 import TenantModel from 'models/TenantModel';
 import ModelSetting from './ModelSetting';
@@ -13,6 +13,17 @@ export default class SaleInvoice extends mixin(TenantModel, [
   CustomViewBaseModel,
   ModelSearchable,
 ]) {
+  public taxAmountWithheld: number;
+  public balance: number;
+  public paymentAmount: number;
+  public exchangeRate: number;
+  public writtenoffAmount: number;
+  public creditedAmount: number;
+  public isInclusiveTax: boolean;
+  public writtenoffAt: Date;
+  public dueDate: Date;
+  public deliveredAt: Date;
+
   /**
    * Table name
    */
@@ -27,6 +38,9 @@ export default class SaleInvoice extends mixin(TenantModel, [
     return ['created_at', 'updated_at'];
   }
 
+  /**
+   *
+   */
   get pluralName() {
     return 'asdfsdf';
   }
@@ -36,35 +50,97 @@ export default class SaleInvoice extends mixin(TenantModel, [
    */
   static get virtualAttributes() {
     return [
-      'localAmount',
-      'dueAmount',
-      'balanceAmount',
       'isDelivered',
       'isOverdue',
       'isPartiallyPaid',
       'isFullyPaid',
-      'isPaid',
       'isWrittenoff',
+      'isPaid',
+
+      'dueAmount',
+      'balanceAmount',
       'remainingDays',
       'overdueDays',
-      'filterByBranches',
+
+      'subtotal',
+      'subtotalLocal',
+      'subtotalExludingTax',
+
+      'taxAmountWithheldLocal',
+      'total',
+      'totalLocal',
+
+      'writtenoffAmountLocal',
     ];
   }
 
   /**
-   * Invoice amount in local currency.
+   * Invoice amount.
+   * @todo Sugger attribute to balance, we need to rename the balance to amount.
    * @returns {number}
    */
-  get localAmount() {
-    return this.balance * this.exchangeRate;
+  get amount() {
+    return this.balance;
   }
 
   /**
-   * Invoice local written-off amount.
+   * Invoice amount in base currency.
    * @returns {number}
    */
-  get localWrittenoffAmount() {
-    return this.writtenoffAmount * this.exchangeRate;
+  get amountLocal() {
+    return this.amount * this.exchangeRate;
+  }
+
+  /**
+   * Subtotal. (Tax inclusive) if the tax inclusive is enabled.
+   * @returns {number}
+   */
+  get subtotal() {
+    return this.amount;
+  }
+
+  /**
+   * Subtotal in base currency. (Tax inclusive) if the tax inclusive is enabled.
+   * @returns {number}
+   */
+  get subtotalLocal() {
+    return this.amountLocal;
+  }
+
+  /**
+   * Sale invoice amount excluding tax.
+   * @returns {number}
+   */
+  get subtotalExludingTax() {
+    return this.isInclusiveTax
+      ? this.subtotal - this.taxAmountWithheld
+      : this.subtotal;
+  }
+
+  /**
+   * Tax amount withheld in base currency.
+   * @returns {number}
+   */
+  get taxAmountWithheldLocal() {
+    return this.taxAmountWithheld * this.exchangeRate;
+  }
+
+  /**
+   * Invoice total. (Tax included)
+   * @returns {number}
+   */
+  get total() {
+    return this.isInclusiveTax
+      ? this.subtotal
+      : this.subtotal + this.taxAmountWithheld;
+  }
+
+  /**
+   * Invoice total in local currency. (Tax included)
+   * @returns {number}
+   */
+  get totalLocal() {
+    return this.total * this.exchangeRate;
   }
 
   /**
@@ -97,7 +173,7 @@ export default class SaleInvoice extends mixin(TenantModel, [
    * @return {boolean}
    */
   get dueAmount() {
-    return Math.max(this.balance - this.balanceAmount, 0);
+    return Math.max(this.total - this.balanceAmount, 0);
   }
 
   /**
@@ -105,7 +181,7 @@ export default class SaleInvoice extends mixin(TenantModel, [
    * @return {boolean}
    */
   get isPartiallyPaid() {
-    return this.dueAmount !== this.balance && this.dueAmount > 0;
+    return this.dueAmount !== this.total && this.dueAmount > 0;
   }
 
   /**
@@ -333,6 +409,7 @@ export default class SaleInvoice extends mixin(TenantModel, [
     const PaymentReceiveEntry = require('models/PaymentReceiveEntry');
     const Branch = require('models/Branch');
     const Account = require('models/Account');
+    const TaxRateTransaction = require('models/TaxRateTransaction');
 
     return {
       /**
@@ -382,7 +459,7 @@ export default class SaleInvoice extends mixin(TenantModel, [
       },
 
       /**
-       *
+       * Invoice may has associated cost transactions.
        */
       costTransactions: {
         relation: Model.HasManyRelation,
@@ -397,7 +474,7 @@ export default class SaleInvoice extends mixin(TenantModel, [
       },
 
       /**
-       *
+       * Invoice may has associated payment entries.
        */
       paymentEntries: {
         relation: Model.HasManyRelation,
@@ -420,6 +497,9 @@ export default class SaleInvoice extends mixin(TenantModel, [
         },
       },
 
+      /**
+       * Invoice may has associated written-off expense account.
+       */
       writtenoffExpenseAccount: {
         relation: Model.BelongsToOneRelation,
         modelClass: Account.default,
@@ -428,6 +508,21 @@ export default class SaleInvoice extends mixin(TenantModel, [
           to: 'accounts.id',
         },
       },
+
+      /**
+       * Invoice may has associated tax rate transactions.
+       */
+      taxes: {
+        relation: Model.HasManyRelation,
+        modelClass: TaxRateTransaction.default,
+        join: {
+          from: 'sales_invoices.id',
+          to: 'tax_rate_transactions.referenceId',
+        },
+        filter(builder) {
+          builder.where('reference_type', 'SaleInvoice');
+        },
+      },
     };
   }
 

packages/server/src/models/TaxRate.ts

@@ -0,0 +1,48 @@
+import { mixin, Model, raw } from 'objection';
+import TenantModel from 'models/TenantModel';
+import ModelSearchable from './ModelSearchable';
+import SoftDeleteQueryBuilder from '@/collection/SoftDeleteQueryBuilder';
+
+export default class TaxRate extends mixin(TenantModel, [ModelSearchable]) {
+  /**
+   * Table name
+   */
+  static get tableName() {
+    return 'tax_rates';
+  }
+
+  /**
+   * Soft delete query builder.
+   */
+  static get QueryBuilder() {
+    return SoftDeleteQueryBuilder;
+  }
+
+  /**
+   * Timestamps columns.
+   */
+  get timestamps() {
+    return ['createdAt', 'updatedAt'];
+  }
+
+  /**
+   * Virtual attributes.
+   */
+  static get virtualAttributes() {
+    return [];
+  }
+
+  /**
+   * Model modifiers.
+   */
+  static get modifiers() {
+    return {};
+  }
+
+  /**
+   * Relationship mapping.
+   */
+  static get relationMappings() {
+    return {};
+  }
+}

packages/server/src/models/TaxRateTransaction.ts

@@ -0,0 +1,56 @@
+import { mixin, Model, raw } from 'objection';
+import TenantModel from 'models/TenantModel';
+import ModelSearchable from './ModelSearchable';
+
+export default class TaxRateTransaction extends mixin(TenantModel, [
+  ModelSearchable,
+]) {
+  /**
+   * Table name
+   */
+  static get tableName() {
+    return 'tax_rate_transactions';
+  }
+
+  /**
+   * Timestamps columns.
+   */
+  get timestamps() {
+    return [];
+  }
+
+  /**
+   * Virtual attributes.
+   */
+  static get virtualAttributes() {
+    return [];
+  }
+
+  /**
+   * Model modifiers.
+   */
+  static get modifiers() {
+    return {};
+  }
+
+  /**
+   * Relationship mapping.
+   */
+  static get relationMappings() {
+    const TaxRate = require('models/TaxRate');
+
+    return {
+      /**
+       * Belongs to the tax rate.
+       */
+      taxRate: {
+        relation: Model.BelongsToOneRelation,
+        modelClass: TaxRate.default,
+        join: {
+          from: 'tax_rate_transactions.taxRateId',
+          to: 'tax_rates.id',
+        },
+      },
+    };
+  }
+}

packages/server/src/repositories/AccountRepository.ts

@@ -2,6 +2,7 @@ import { Account } from 'models';
 import TenantRepository from '@/repositories/TenantRepository';
 import { IAccount } from '@/interfaces';
 import { Knex } from 'knex';
+import { TaxPayableAccount } from '@/database/seeds/data/accounts';
 
 export default class AccountRepository extends TenantRepository {
   /**
@@ -116,7 +117,7 @@ export default class AccountRepository extends TenantRepository {
     if (!result) {
       result = await this.model.query(trx).insertAndFetch({
         name: this.i18n.__('account.accounts_receivable.currency', {
-          currency: currencyCode
+          currency: currencyCode,
         }),
         accountType: 'accounts-receivable',
         currencyCode,
@@ -127,6 +128,29 @@ export default class AccountRepository extends TenantRepository {
     return result;
   };
 
+  /**
+   * Find or create tax payable account.
+   * @param {Record<string, string>}extraAttrs
+   * @param {Knex.Transaction} trx
+   * @returns
+   */
+  async findOrCreateTaxPayable(
+    extraAttrs: Record<string, string> = {},
+    trx?: Knex.Transaction
+  ) {
+    let result = await this.model
+      .query(trx)
+      .findOne({ slug: TaxPayableAccount.slug, ...extraAttrs });
+
+    if (!result) {
+      result = await this.model.query(trx).insertAndFetch({
+        ...TaxPayableAccount,
+        ...extraAttrs,
+      });
+    }
+    return result;
+  }
+
   findOrCreateAccountsPayable = async (
     currencyCode: string = '',
     extraAttrs = {},

packages/server/src/services/Accounting/JournalCommands.ts

@@ -1,10 +1,6 @@
-import moment from 'moment';
-import { castArray, sumBy, toArray } from 'lodash';
-import { IBill, ISystemUser, IAccount } from '@/interfaces';
+import { castArray } from 'lodash';
 import JournalPoster from './JournalPoster';
-import JournalEntry from './JournalEntry';
-import { IExpense, IExpenseCategory } from '@/interfaces';
-import { increment } from 'utils';
+
 export default class JournalCommands {
   journal: JournalPoster;
   models: any;
@@ -16,7 +12,6 @@ export default class JournalCommands {
    */
   constructor(journal: JournalPoster) {
     this.journal = journal;
-
     this.repositories = this.journal.repositories;
     this.models = this.journal.models;
   }

packages/server/src/services/Accounting/Ledger.ts

@@ -1,5 +1,5 @@
 import moment from 'moment';
-import { defaultTo, uniqBy } from 'lodash';
+import { defaultTo, sumBy, uniqBy } from 'lodash';
 import { IAccountTransaction, ILedger, ILedgerEntry } from '@/interfaces';
 
 export default class Ledger implements ILedger {
@@ -49,6 +49,15 @@ export default class Ledger implements 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
@@ -130,6 +139,22 @@ export default class Ledger implements ILedger {
     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}
@@ -234,6 +259,9 @@ export default class Ledger implements ILedger {
       entryId: entry.id,
       branchId: entry.branchId,
       projectId: entry.projectId,
+
+      taxRateId: entry.taxRateId,
+      taxRate: entry.taxRate,
     };
   }
 

packages/server/src/services/Accounting/utils.ts

@@ -32,5 +32,8 @@ export const transformLedgerEntryToTransaction = (
     projectId: entry.projectId,
 
     costable: entry.costable,
+
+    taxRateId: entry.taxRateId,
+    taxRate: entry.taxRate,
   };
 };

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheet.ts

@@ -1,18 +1,10 @@
 import * as R from 'ramda';
-import { defaultTo, isEmpty, sumBy } from 'lodash';
 import FinancialSheet from '../FinancialSheet';
 import {
-  IBalanceSheetAggregateNode,
-  IBalanceSheetAccountNode,
-  BALANCE_SHEET_SCHEMA_NODE_TYPE,
   IBalanceSheetQuery,
   INumberFormatQuery,
-  IAccount,
   IBalanceSheetSchemaNode,
-  IBalanceSheetSchemaAggregateNode,
   IBalanceSheetDataNode,
-  IBalanceSheetSchemaAccountNode,
-  IBalanceSheetCommonNode,
 } from '../../../interfaces';
 import { BalanceSheetSchema } from './BalanceSheetSchema';
 import { BalanceSheetPercentage } from './BalanceSheetPercentage';
@@ -24,8 +16,14 @@ import { FinancialSheetStructure } from '../FinancialSheetStructure';
 import BalanceSheetRepository from './BalanceSheetRepository';
 import { BalanceSheetQuery } from './BalanceSheetQuery';
 import { BalanceSheetFiltering } from './BalanceSheetFiltering';
+import { BalanceSheetNetIncome } from './BalanceSheetNetIncome';
+import { BalanceSheetAggregators } from './BalanceSheetAggregators';
+import { BalanceSheetAccounts } from './BalanceSheetAccounts';
 
 export default class BalanceSheet extends R.compose(
+  BalanceSheetAggregators,
+  BalanceSheetAccounts,
+  BalanceSheetNetIncome,
   BalanceSheetFiltering,
   BalanceSheetDatePeriods,
   BalanceSheetComparsionPreviousPeriod,
@@ -53,6 +51,9 @@ export default class BalanceSheet extends R.compose(
    */
   readonly baseCurrency: string;
 
+  /**
+   * Localization.
+   */
   readonly i18n: any;
 
   /**
@@ -77,216 +78,18 @@ export default class BalanceSheet extends R.compose(
   }
 
   /**
-   * Retrieve the accounts node of accounts types.
-   * @param   {string} accountsTypes
-   * @returns {IAccount[]}
+   * Parses report schema nodes.
+   * @param {IBalanceSheetSchemaNode[]} schema
+   * @returns {IBalanceSheetDataNode[]}
    */
-  private getAccountsByAccountTypes = (accountsTypes: string[]): IAccount[] => {
-    const mapAccountsByTypes = R.map((accountType) =>
-      defaultTo(this.repository.accountsByType.get(accountType), [])
-    );
-    return R.compose(R.flatten, mapAccountsByTypes)(accountsTypes);
-  };
-
-  /**
-   * Mappes the aggregate schema node type.
-   * @param  {IBalanceSheetSchemaAggregateNode} node - Schema node.
-   * @return {IBalanceSheetAggregateNode}
-   */
-  private reportSchemaAggregateNodeMapper = (
-    node: IBalanceSheetSchemaAggregateNode
-  ): IBalanceSheetAggregateNode => {
-    const total = this.getTotalOfNodes(node.children);
-
-    return {
-      name: this.i18n.__(node.name),
-      id: node.id,
-      nodeType: BALANCE_SHEET_SCHEMA_NODE_TYPE.AGGREGATE,
-      total: this.getTotalAmountMeta(total),
-      children: node.children,
-    };
-  };
-
-  /**
-   * Compose shema aggregate node of balance sheet schema.
-   * @param   {IBalanceSheetSchemaAggregateNode} node
-   * @returns {IBalanceSheetSchemaAggregateNode}
-   */
-  private schemaAggregateNodeCompose = (
-    node: IBalanceSheetSchemaAggregateNode
-  ) => {
-    return R.compose(
-      this.aggregateNodeTotalMapper,
-      this.reportSchemaAggregateNodeMapper
-    )(node);
-  };
-
-  /**
-   * Mappes the account model to report account node.
-   * @param   {IAccount} account
-   * @returns {IBalanceSheetAccountNode}
-   */
-  private reportSchemaAccountNodeMapper = (
-    account: IAccount
-  ): IBalanceSheetAccountNode => {
-    const total = this.repository.totalAccountsLedger
-      .whereAccountId(account.id)
-      .getClosingBalance();
-
-    return {
-      id: account.id,
-      index: account.index,
-      name: account.name,
-      code: account.code,
-      total: this.getAmountMeta(total),
-      nodeType: BALANCE_SHEET_SCHEMA_NODE_TYPE.ACCOUNT,
-    };
-  };
-
-  /**
-   *
-   * @param   {IAccount} account
-   * @returns {IBalanceSheetAccountNode}
-   */
-  private reportSchemaAccountNodeComposer = (
-    account: IAccount
-  ): IBalanceSheetAccountNode => {
-    return R.compose(
-      R.when(
-        this.query.isPreviousYearActive,
-        this.previousYearAccountNodeComposer
-      ),
-      R.when(
-        this.query.isPreviousPeriodActive,
-        this.previousPeriodAccountNodeComposer
-      ),
-      R.when(
-        this.query.isDatePeriodsColumnsType,
-        this.assocAccountNodeDatePeriods
-      ),
-      this.reportSchemaAccountNodeMapper
-    )(account);
-  };
-
-  /**
-   * Retrieve the total of the given nodes.
-   * @param   {IBalanceSheetCommonNode[]} nodes
-   * @returns {number}
-   */
-  private getTotalOfNodes = (nodes: IBalanceSheetCommonNode[]) => {
-    return sumBy(nodes, 'total.amount');
-  };
-
-  /**
-   * Retrieve the report accounts node by the given accounts types.
-   * @param   {string[]} accountsTypes
-   * @returns {}
-   */
-  private getAccountsNodesByAccountTypes = (accountsTypes: string[]) => {
-    const accounts = this.getAccountsByAccountTypes(accountsTypes);
-
-    return R.compose(R.map(this.reportSchemaAccountNodeComposer))(accounts);
-  };
-
-  /**
-   * Mappes the accounts schema node type.
-   * @param   {IBalanceSheetSchemaNode} node - Schema node.
-   * @returns {IBalanceSheetAccountNode}
-   */
-  private reportSchemaAccountsNodeMapper = (
-    node: IBalanceSheetSchemaAccountNode
-  ): IBalanceSheetAccountNode => {
-    const accounts = this.getAccountsNodesByAccountTypes(node.accountsTypes);
-    const total = this.getTotalOfNodes(accounts);
-
-    return {
-      id: node.id,
-      name: this.i18n.__(node.name),
-      type: node.type,
-      nodeType: BALANCE_SHEET_SCHEMA_NODE_TYPE.ACCOUNTS,
-      children: accounts,
-      total: this.getTotalAmountMeta(total),
-    };
-  };
-
-  /**
-   * Compose account schema node to report node.
-   * @param   {IBalanceSheetSchemaAccountNode} node
-   * @returns {IBalanceSheetAccountNode}
-   */
-  private reportSchemaAccountsNodeComposer = (
-    node: IBalanceSheetSchemaAccountNode
-  ): IBalanceSheetAccountNode => {
-    return R.compose(
-      R.when(
-        this.query.isPreviousYearActive,
-        this.previousYearAggregateNodeComposer
-      ),
-      R.when(
-        this.query.isPreviousPeriodActive,
-        this.previousPeriodAggregateNodeComposer
-      ),
-      R.when(
-        this.query.isDatePeriodsColumnsType,
-        this.assocAccountsNodeDatePeriods
-      ),
-      this.reportSchemaAccountsNodeMapper
-    )(node);
-  };
-
-  /**
-   * Mappes the given report schema node.
-   * @param  {IBalanceSheetSchemaNode} node - Schema node.
-   * @return {IBalanceSheetDataNode}
-   */
-  private reportSchemaNodeMapper = (
-    schemaNode: IBalanceSheetSchemaNode
-  ): IBalanceSheetDataNode => {
-    return R.compose(
-      R.when(
-        this.isSchemaNodeType(BALANCE_SHEET_SCHEMA_NODE_TYPE.AGGREGATE),
-        this.schemaAggregateNodeCompose
-      ),
-      R.when(
-        this.isSchemaNodeType(BALANCE_SHEET_SCHEMA_NODE_TYPE.ACCOUNTS),
-        this.reportSchemaAccountsNodeComposer
-      )
-    )(schemaNode);
-  };
-
-  /**
-   * Mappes the report schema nodes.
-   * @param  {IBalanceSheetSchemaNode[]} nodes -
-   * @return {IBalanceSheetStructureSection[]}
-   */
-  private reportSchemaAccountNodesMapper = (
-    schemaNodes: IBalanceSheetSchemaNode[]
+  public parseSchemaNodes = (
+    schema: IBalanceSheetSchemaNode[]
   ): IBalanceSheetDataNode[] => {
-    return this.mapNodesDeepReverse(schemaNodes, this.reportSchemaNodeMapper);
-  };
-
-  /**
-   * Sets total amount that calculated from node children.
-   * @param   {IBalanceSheetSection} node
-   * @returns {IBalanceSheetDataNode}
-   */
-  private aggregateNodeTotalMapper = (
-    node: IBalanceSheetDataNode
-  ): IBalanceSheetDataNode => {
     return R.compose(
-      R.when(
-        this.query.isPreviousYearActive,
-        this.previousYearAggregateNodeComposer
-      ),
-      R.when(
-        this.query.isPreviousPeriodActive,
-        this.previousPeriodAggregateNodeComposer
-      ),
-      R.when(
-        this.query.isDatePeriodsColumnsType,
-        this.assocAggregateNodeDatePeriods
-      )
-    )(node);
+      this.aggregatesSchemaParser,
+      this.netIncomeSchemaParser,
+      this.accountsSchemaParser
+    )(schema) as IBalanceSheetDataNode[];
   };
 
   /**
@@ -299,7 +102,7 @@ export default class BalanceSheet extends R.compose(
     return R.compose(
       this.reportFilterPlugin,
       this.reportPercentageCompose,
-      this.reportSchemaAccountNodesMapper
+      this.parseSchemaNodes
     )(balanceSheetSchema);
   };
 }

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetAccounts.ts

@@ -0,0 +1,182 @@
+import * as R from 'ramda';
+import { defaultTo, toArray } from 'lodash';
+import { FinancialSheetStructure } from '../FinancialSheetStructure';
+import {
+  BALANCE_SHEET_SCHEMA_NODE_TYPE,
+  IAccount,
+  IBalanceSheetAccountNode,
+  IBalanceSheetAccountsNode,
+  IBalanceSheetDataNode,
+  IBalanceSheetSchemaAccountNode,
+  IBalanceSheetSchemaNode,
+  INumberFormatQuery,
+} from '@/interfaces';
+import { BalanceSheetNetIncome } from './BalanceSheetNetIncome';
+import { BalanceSheetFiltering } from './BalanceSheetFiltering';
+import { BalanceSheetDatePeriods } from './BalanceSheetDatePeriods';
+import { BalanceSheetComparsionPreviousPeriod } from './BalanceSheetComparsionPreviousPeriod';
+import { BalanceSheetComparsionPreviousYear } from './BalanceSheetComparsionPreviousYear';
+import { BalanceSheetPercentage } from './BalanceSheetPercentage';
+import { BalanceSheetSchema } from './BalanceSheetSchema';
+import { BalanceSheetBase } from './BalanceSheetBase';
+import { BalanceSheetQuery } from './BalanceSheetQuery';
+
+export const BalanceSheetAccounts = (Base: any) =>
+  class extends R.compose(
+    BalanceSheetNetIncome,
+    BalanceSheetFiltering,
+    BalanceSheetDatePeriods,
+    BalanceSheetComparsionPreviousPeriod,
+    BalanceSheetComparsionPreviousYear,
+    BalanceSheetPercentage,
+    BalanceSheetSchema,
+    BalanceSheetBase,
+    FinancialSheetStructure
+  )(Base) {
+    /**
+     * Balance sheet query.
+     * @param {BalanceSheetQuery}
+     */
+    readonly query: BalanceSheetQuery;
+
+    /**
+     * Balance sheet number format query.
+     * @param {INumberFormatQuery}
+     */
+    readonly numberFormat: INumberFormatQuery;
+
+    /**
+     * Base currency of the organization.
+     * @param {string}
+     */
+    readonly baseCurrency: string;
+
+    /**
+     * Localization.
+     */
+    readonly i18n: any;
+
+    /**
+     * Retrieve the accounts node of accounts types.
+     * @param   {string} accountsTypes
+     * @returns {IAccount[]}
+     */
+    private getAccountsByAccountTypes = (
+      accountsTypes: string[]
+    ): IAccount[] => {
+      const mapAccountsByTypes = R.map((accountType) =>
+        defaultTo(this.repository.accountsByType.get(accountType), [])
+      );
+      return R.compose(R.flatten, mapAccountsByTypes)(accountsTypes);
+    };
+
+    /**
+     * Mappes the account model to report account node.
+     * @param   {IAccount} account
+     * @returns {IBalanceSheetAccountNode}
+     */
+    private reportSchemaAccountNodeMapper = (
+      account: IAccount
+    ): IBalanceSheetAccountNode => {
+      const total = this.repository.totalAccountsLedger
+        .whereAccountId(account.id)
+        .getClosingBalance();
+
+      return {
+        id: account.id,
+        index: account.index,
+        name: account.name,
+        code: account.code,
+        total: this.getAmountMeta(total),
+        nodeType: BALANCE_SHEET_SCHEMA_NODE_TYPE.ACCOUNT,
+      };
+    };
+
+    /**
+     * Mappes the given account model to the balance sheet account node.
+     * @param {IAccount} account
+     * @returns {IBalanceSheetAccountNode}
+     */
+    private reportSchemaAccountNodeComposer = (
+      account: IAccount
+    ): IBalanceSheetAccountNode => {
+      return R.compose(
+        R.when(
+          this.query.isPreviousYearActive,
+          this.previousYearAccountNodeComposer
+        ),
+        R.when(
+          this.query.isPreviousPeriodActive,
+          this.previousPeriodAccountNodeComposer
+        ),
+        R.when(
+          this.query.isDatePeriodsColumnsType,
+          this.assocAccountNodeDatePeriods
+        ),
+        this.reportSchemaAccountNodeMapper
+      )(account);
+    };
+
+    // -----------------------------
+    // - Accounts Node Praser
+    // -----------------------------
+    /**
+     * Retrieve the report accounts node by the given accounts types.
+     * @param {string[]} accountsTypes
+     * @returns {IBalanceSheetAccountNode[]}
+     */
+    private getAccountsNodesByAccountTypes = (
+      accountsTypes: string[]
+    ): IBalanceSheetAccountNode[] => {
+      const accounts = this.getAccountsByAccountTypes(accountsTypes);
+      return R.map(this.reportSchemaAccountNodeComposer, accounts);
+    };
+
+    /**
+     * Mappes the accounts schema node type.
+     * @param   {IBalanceSheetSchemaNode} node - Schema node.
+     * @returns {IBalanceSheetAccountNode}
+     */
+    private reportSchemaAccountsNodeMapper = (
+      node: IBalanceSheetSchemaAccountNode
+    ): IBalanceSheetAccountsNode => {
+      const accounts = this.getAccountsNodesByAccountTypes(node.accountsTypes);
+      const children = toArray(node?.children);
+
+      return {
+        id: node.id,
+        name: this.i18n.__(node.name),
+        nodeType: BALANCE_SHEET_SCHEMA_NODE_TYPE.ACCOUNTS,
+        type: BALANCE_SHEET_SCHEMA_NODE_TYPE.ACCOUNTS,
+        children: [...accounts, ...children],
+        total: this.getTotalAmountMeta(0),
+      };
+    };
+
+    /**
+     * Mappes the given report schema node.
+     * @param {IBalanceSheetSchemaNode | IBalanceSheetDataNode} node - Schema node.
+     * @return {IBalanceSheetSchemaNode | IBalanceSheetDataNode}
+     */
+    private reportAccountSchemaParser = (
+      node: IBalanceSheetSchemaNode | IBalanceSheetDataNode
+    ): IBalanceSheetSchemaNode | IBalanceSheetDataNode => {
+      return R.compose(
+        R.when(
+          this.isSchemaNodeType(BALANCE_SHEET_SCHEMA_NODE_TYPE.ACCOUNTS),
+          this.reportSchemaAccountsNodeMapper
+        )
+      )(node);
+    };
+
+    /**
+     * Parses the report accounts schema nodes.
+     * @param {IBalanceSheetSchemaNode[]} nodes -
+     * @return {IBalanceSheetStructureSection[]}
+     */
+    public accountsSchemaParser = (
+      nodes: (IBalanceSheetSchemaNode | IBalanceSheetDataNode)[]
+    ): (IBalanceSheetDataNode | IBalanceSheetSchemaNode)[] => {
+      return this.mapNodesDeepReverse(nodes, this.reportAccountSchemaParser);
+    };
+  };

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetAggregators.ts

@@ -0,0 +1,142 @@
+import * as R from 'ramda';
+import { FinancialPreviousPeriod } from '../FinancialPreviousPeriod';
+import { FinancialHorizTotals } from '../FinancialHorizTotals';
+import { FinancialSheetStructure } from '../FinancialSheetStructure';
+import {
+  BALANCE_SHEET_SCHEMA_NODE_TYPE,
+  IBalanceSheetAggregateNode,
+  IBalanceSheetDataNode,
+  IBalanceSheetSchemaAggregateNode,
+  IBalanceSheetSchemaNode,
+  INumberFormatQuery,
+} from '@/interfaces';
+import { BalanceSheetDatePeriods } from './BalanceSheetDatePeriods';
+import { BalanceSheetComparsionPreviousPeriod } from './BalanceSheetComparsionPreviousPeriod';
+import { BalanceSheetComparsionPreviousYear } from './BalanceSheetComparsionPreviousYear';
+import { BalanceSheetPercentage } from './BalanceSheetPercentage';
+import { BalanceSheetSchema } from './BalanceSheetSchema';
+import { BalanceSheetBase } from './BalanceSheetBase';
+import { BalanceSheetQuery } from './BalanceSheetQuery';
+
+export const BalanceSheetAggregators = (Base: any) =>
+  class extends R.compose(
+    BalanceSheetDatePeriods,
+    BalanceSheetComparsionPreviousPeriod,
+    BalanceSheetComparsionPreviousYear,
+    BalanceSheetPercentage,
+    BalanceSheetSchema,
+    BalanceSheetBase,
+    FinancialSheetStructure
+  )(Base) {
+    /**
+     * Balance sheet query.
+     * @param {BalanceSheetQuery}
+     */
+    readonly query: BalanceSheetQuery;
+
+    /**
+     * Balance sheet number format query.
+     * @param {INumberFormatQuery}
+     */
+    readonly numberFormat: INumberFormatQuery;
+
+    /**
+     * Base currency of the organization.
+     * @param {string}
+     */
+    readonly baseCurrency: string;
+
+    /**
+     * Localization.
+     */
+    readonly i18n: any;
+
+    /**
+     * Sets total amount that calculated from node children.
+     * @param {IBalanceSheetSection} node
+     * @returns {IBalanceSheetDataNode}
+     */
+    private aggregateNodeTotalMapper = (
+      node: IBalanceSheetDataNode
+    ): IBalanceSheetDataNode => {
+      return R.compose(
+        R.when(
+          this.query.isPreviousYearActive,
+          this.previousYearAggregateNodeComposer
+        ),
+        R.when(
+          this.query.isPreviousPeriodActive,
+          this.previousPeriodAggregateNodeComposer
+        ),
+        R.when(
+          this.query.isDatePeriodsColumnsType,
+          this.assocAggregateNodeDatePeriods
+        )
+      )(node);
+    };
+
+    /**
+     * Mappes the aggregate schema node type.
+     * @param  {IBalanceSheetSchemaAggregateNode} node - Schema node.
+     * @return {IBalanceSheetAggregateNode}
+     */
+    private reportSchemaAggregateNodeMapper = (
+      node: IBalanceSheetSchemaAggregateNode
+    ): IBalanceSheetAggregateNode => {
+      const total = this.getTotalOfNodes(node.children);
+
+      return {
+        name: this.i18n.__(node.name),
+        id: node.id,
+        nodeType: BALANCE_SHEET_SCHEMA_NODE_TYPE.AGGREGATE,
+        type: BALANCE_SHEET_SCHEMA_NODE_TYPE.AGGREGATE,
+        total: this.getTotalAmountMeta(total),
+        children: node.children,
+      };
+    };
+
+    /**
+     * Compose shema aggregate node of balance sheet schema.
+     * @param   {IBalanceSheetSchemaAggregateNode} node
+     * @returns {IBalanceSheetSchemaAggregateNode}
+     */
+    private schemaAggregateNodeCompose = (
+      node: IBalanceSheetSchemaAggregateNode
+    ) => {
+      return R.compose(
+        this.aggregateNodeTotalMapper,
+        this.reportSchemaAggregateNodeMapper
+      )(node);
+    };
+
+    /**
+     * Mappes the given report schema node.
+     * @param  {IBalanceSheetSchemaNode} node - Schema node.
+     * @return {IBalanceSheetDataNode}
+     */
+    private reportAggregateSchemaParser = (
+      node: IBalanceSheetSchemaNode
+    ): IBalanceSheetDataNode => {
+      return R.compose(
+        R.when(
+          this.isSchemaNodeType(BALANCE_SHEET_SCHEMA_NODE_TYPE.AGGREGATE),
+          this.schemaAggregateNodeCompose
+        ),
+        R.when(
+          this.isSchemaNodeType(BALANCE_SHEET_SCHEMA_NODE_TYPE.ACCOUNTS),
+          this.schemaAggregateNodeCompose
+        )
+      )(node);
+    };
+
+    /**
+     * Mappes the report schema nodes.
+     * @param  {IBalanceSheetSchemaNode[]} nodes -
+     * @return {IBalanceSheetStructureSection[]}
+     */
+    public aggregatesSchemaParser = (
+      nodes: (IBalanceSheetSchemaNode | IBalanceSheetDataNode)[]
+    ): (IBalanceSheetDataNode | IBalanceSheetSchemaNode)[] => {
+      return this.mapNodesDeepReverse(nodes, this.reportAggregateSchemaParser);
+    };
+  };

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetComparsionPreviousPeriod.ts

@@ -6,6 +6,7 @@ import {
   IBalanceSheetAggregateNode,
   IBalanceSheetTotal,
   IBalanceSheetCommonNode,
+  IBalanceSheetComparsions,
 } from '@/interfaces';
 import { FinancialPreviousPeriod } from '../FinancialPreviousPeriod';
 import { FinancialHorizTotals } from '../FinancialHorizTotals';

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetComparsionPreviousYear.ts

@@ -156,13 +156,14 @@ export const BalanceSheetComparsionPreviousYear = (Base: any) =>
      * @param   {IBalanceSheetCommonNode} node
      * @returns {IBalanceSheetCommonNode}
      */
-    private assocPreviousYearAggregateHorizNode = (
+    public assocPreviousYearAggregateHorizNode = (
       node: IBalanceSheetCommonNode
-    ) => {
+    ): IBalanceSheetCommonNode => {
       const horizontalTotals = R.addIndex(R.map)(
         this.previousYearAggregateHorizNodeComposer(node),
         node.horizontalTotals
-      );
+      ) as IBalanceSheetTotal[];
+
       return R.assoc('horizontalTotals', horizontalTotals, node);
     };
 
@@ -258,12 +259,11 @@ export const BalanceSheetComparsionPreviousYear = (Base: any) =>
     // ------------------------------
     // # Horizontal Nodes - Aggregate.
     // ------------------------------
-
     /**
      * Detarmines whether the given node has horizontal totals.
      * @param   {IBalanceSheetCommonNode} node
      * @returns {boolean}
      */
-    private isNodeHasHorizontalTotals = (node: IBalanceSheetCommonNode) =>
+    public isNodeHasHorizontalTotals = (node: IBalanceSheetCommonNode) =>
       !isEmpty(node.horizontalTotals);
   };

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetDatePeriods.ts

@@ -107,9 +107,9 @@ export const BalanceSheetDatePeriods = (Base: FinancialSheet) =>
 
     /**
      *
-     * @param   {IBalanceSheetAccountNode} node
-     * @param   {Date} fromDate
-     * @param   {Date} toDate
+     * @param {IBalanceSheetAccountNode} node
+     * @param {Date} fromDate
+     * @param {Date} toDate
      * @returns {IBalanceSheetAccountNode}
      */
     private getAccountNodeDatePeriod = (
@@ -201,7 +201,7 @@ export const BalanceSheetDatePeriods = (Base: FinancialSheet) =>
     };
 
     /**
-     *
+     * 
      * @param node
      * @returns
      */

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetFilter.ts

@@ -1 +0,0 @@
-

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetNetIncome.ts

@@ -0,0 +1,226 @@
+import * as R from 'ramda';
+import {
+  BALANCE_SHEET_SCHEMA_NODE_TYPE,
+  IBalanceSheetDataNode,
+  IBalanceSheetNetIncomeNode,
+  IBalanceSheetSchemaNetIncomeNode,
+  IBalanceSheetSchemaNode,
+  IBalanceSheetTotalPeriod,
+} from '@/interfaces';
+import { BalanceSheetComparsionPreviousYear } from './BalanceSheetComparsionPreviousYear';
+import { BalanceSheetComparsionPreviousPeriod } from './BalanceSheetComparsionPreviousPeriod';
+import { FinancialPreviousPeriod } from '../FinancialPreviousPeriod';
+import { FinancialHorizTotals } from '../FinancialHorizTotals';
+import BalanceSheetRepository from './BalanceSheetRepository';
+import { BalanceSheetQuery } from './BalanceSheetQuery';
+import { BalanceSheetNetIncomePP } from './BalanceSheetNetIncomePP';
+import { BalanceSheetNetIncomePY } from './BalanceSheetNetIncomePY';
+
+export const BalanceSheetNetIncome = (Base: any) =>
+  class extends R.compose(
+    BalanceSheetNetIncomePP,
+    BalanceSheetNetIncomePY,
+    BalanceSheetComparsionPreviousYear,
+    BalanceSheetComparsionPreviousPeriod,
+    FinancialPreviousPeriod,
+    FinancialHorizTotals
+  )(Base) {
+    private repository: BalanceSheetRepository;
+    private query: BalanceSheetQuery;
+
+    /**
+     * Retrieves the closing balance of income accounts.
+     * @returns {number}
+     */
+    private getIncomeTotal = () => {
+      const closeingBalance = this.repository.incomeLedger.getClosingBalance();
+      return closeingBalance;
+    };
+
+    /**
+     * Retrieves the closing balance of expenses accounts.
+     * @returns {number}
+     */
+    private getExpensesTotal = () => {
+      const closingBalance = this.repository.expensesLedger.getClosingBalance();
+      return closingBalance;
+    };
+
+    /**
+     * Retrieves the total net income.
+     * @returns {number}
+     */
+    protected getNetIncomeTotal = () => {
+      const income = this.getIncomeTotal();
+      const expenses = this.getExpensesTotal();
+
+      return income - expenses;
+    };
+
+    /**
+     * Mappes the aggregate schema node type.
+     * @param  {IBalanceSheetSchemaNetIncomeNode} node - Schema node.
+     * @return {IBalanceSheetAggregateNode}
+     */
+    protected schemaNetIncomeNodeMapper = (
+      node: IBalanceSheetSchemaNetIncomeNode
+    ): IBalanceSheetNetIncomeNode => {
+      const total = this.getNetIncomeTotal();
+
+      return {
+        id: node.id,
+        name: this.i18n.__(node.name),
+        nodeType: BALANCE_SHEET_SCHEMA_NODE_TYPE.NET_INCOME,
+        total: this.getTotalAmountMeta(total),
+      };
+    };
+
+    /**
+     * Mapps the net income shcema node to report node.
+     * @param {IBalanceSheetSchemaNetIncomeNode} node
+     * @returns {IBalanceSheetNetIncomeNode}
+     */
+    protected schemaNetIncomeNodeCompose = (
+      node: IBalanceSheetSchemaNetIncomeNode
+    ): IBalanceSheetNetIncomeNode => {
+      return R.compose(
+        R.when(
+          this.query.isPreviousYearActive,
+          this.previousYearNetIncomeNodeCompose
+        ),
+        R.when(
+          this.query.isPreviousPeriodActive,
+          this.previousPeriodNetIncomeNodeCompose
+        ),
+        R.when(
+          this.query.isDatePeriodsColumnsType,
+          this.assocNetIncomeDatePeriodsNode
+        ),
+        this.schemaNetIncomeNodeMapper
+      )(node);
+    };
+
+    // --------------------------------
+    // # Date Periods
+    // --------------------------------
+    /**
+     * Retreives total income of the given date period.
+     * @param {number} accountId -
+     * @param {Date} toDate -
+     * @returns {number}
+     */
+    private getIncomeDatePeriodTotal = (toDate: Date): number => {
+      const periodTotalBetween = this.repository.incomePeriodsAccountsLedger
+        .whereToDate(toDate)
+        .getClosingBalance();
+
+      const periodOpening =
+        this.repository.incomePeriodsOpeningAccountsLedger.getClosingBalance();
+
+      return periodOpening + periodTotalBetween;
+    };
+
+    /**
+     * Retrieves total expense of the given date period.
+     * @param {number} accountId -
+     * @param {Date} toDate -
+     * @returns {number}
+     */
+    private getExpensesDatePeriodTotal = (toDate: Date): number => {
+      const periodTotalBetween = this.repository.expensesPeriodsAccountsLedger
+        .whereToDate(toDate)
+        .getClosingBalance();
+
+      const periodOpening =
+        this.repository.expensesOpeningAccountLedger.getClosingBalance();
+
+      return periodOpening + periodTotalBetween;
+    };
+
+    /**
+     * Retrieve the given net income date period total.
+     * @param {number} accountId
+     * @param {Date} toDate
+     * @returns {number}
+     */
+    private getNetIncomeDatePeriodTotal = (toDate: Date): number => {
+      const income = this.getIncomeDatePeriodTotal(toDate);
+      const expense = this.getExpensesDatePeriodTotal(toDate);
+
+      return income - expense;
+    };
+
+    /**
+     * Retrieves the net income date period node.
+     * @param {IBalanceSheetNetIncomeNode} node
+     * @param {Date} fromDate
+     * @param {Date} toDate
+     * @returns {IBalanceSheetNetIncomeNode}
+     */
+    private getNetIncomeDatePeriodNode = (
+      node: IBalanceSheetNetIncomeNode,
+      fromDate: Date,
+      toDate: Date
+    ): IBalanceSheetTotalPeriod => {
+      const periodTotal = this.getNetIncomeDatePeriodTotal(toDate);
+
+      return this.getDatePeriodTotalMeta(periodTotal, fromDate, toDate);
+    };
+
+    /**
+     * Retrieve total date periods of the given net income node.
+     * @param {IBalanceSheetNetIncomeNode} node
+     * @returns {IBalanceSheetNetIncomeNode}
+     */
+    private getNetIncomeDatePeriodsNode = (
+      node: IBalanceSheetNetIncomeNode
+    ): IBalanceSheetTotalPeriod[] => {
+      return this.getReportNodeDatePeriods(
+        node,
+        this.getNetIncomeDatePeriodNode
+      );
+    };
+
+    /**
+     * Assoc total date periods to net income node.
+     * @param {IBalanceSheetNetIncomeNode} node
+     * @returns {IBalanceSheetNetIncomeNode}
+     */
+    public assocNetIncomeDatePeriodsNode = (
+      node: IBalanceSheetNetIncomeNode
+    ): IBalanceSheetNetIncomeNode => {
+      const datePeriods = this.getNetIncomeDatePeriodsNode(node);
+
+      return R.assoc('horizontalTotals', datePeriods, node);
+    };
+
+    // -----------------------------
+    // - Net Income Nodes Praser
+    // -----------------------------
+    /**
+     * Mappes the given report schema node.
+     * @param  {IBalanceSheetSchemaNode} node - Schema node.
+     * @return {IBalanceSheetDataNode}
+     */
+    private reportNetIncomeNodeSchemaParser = (
+      schemaNode: IBalanceSheetSchemaNode
+    ): IBalanceSheetDataNode => {
+      return R.compose(
+        R.when(
+          this.isSchemaNodeType(BALANCE_SHEET_SCHEMA_NODE_TYPE.NET_INCOME),
+          this.schemaNetIncomeNodeCompose
+        )
+      )(schemaNode);
+    };
+
+    /**
+     * Parses the report net income schema nodes.
+     * @param {(IBalanceSheetSchemaNode | IBalanceSheetDataNode)[]} nodes -
+     * @return {IBalanceSheetDataNode[]}
+     */
+    public netIncomeSchemaParser = (
+      nodes: (IBalanceSheetSchemaNode | IBalanceSheetDataNode)[]
+    ): IBalanceSheetDataNode[] => {
+      return this.mapNodesDeep(nodes, this.reportNetIncomeNodeSchemaParser);
+    };
+  };

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetNetIncomeDatePeriods.ts

@@ -0,0 +1,120 @@
+import * as R from 'ramda';
+import {
+  IBalanceSheetNetIncomeNode,
+  IBalanceSheetTotalPeriod,
+} from '@/interfaces';
+import { BalanceSheetComparsionPreviousYear } from './BalanceSheetComparsionPreviousYear';
+import { BalanceSheetComparsionPreviousPeriod } from './BalanceSheetComparsionPreviousPeriod';
+import { FinancialPreviousPeriod } from '../FinancialPreviousPeriod';
+import { FinancialHorizTotals } from '../FinancialHorizTotals';
+import BalanceSheetRepository from './BalanceSheetRepository';
+import { BalanceSheetQuery } from './BalanceSheetQuery';
+import { BalanceSheetNetIncomePP } from './BalanceSheetNetIncomePP';
+import { BalanceSheetNetIncomePY } from './BalanceSheetNetIncomePY';
+
+export const BalanceSheetNetIncomeDatePeriods = (Base: any) =>
+  class extends R.compose(
+    BalanceSheetNetIncomePP,
+    BalanceSheetNetIncomePY,
+    BalanceSheetComparsionPreviousYear,
+    BalanceSheetComparsionPreviousPeriod,
+    FinancialPreviousPeriod,
+    FinancialHorizTotals
+  )(Base) {
+    private repository: BalanceSheetRepository;
+    private query: BalanceSheetQuery;
+
+    // --------------------------------
+    // # Date Periods
+    // --------------------------------
+    /**
+     * Retreives total income of the given date period.
+     * @param {number} accountId -
+     * @param {Date} toDate -
+     * @returns {number}
+     */
+    private getIncomeDatePeriodTotal = (toDate: Date): number => {
+      const periodTotalBetween = this.repository.incomePeriodsAccountsLedger
+        .whereToDate(toDate)
+        .getClosingBalance();
+
+      const periodOpening =
+        this.repository.incomePeriodsOpeningAccountsLedger.getClosingBalance();
+
+      return periodOpening + periodTotalBetween;
+    };
+
+    /**
+     * Retrieves total expense of the given date period.
+     * @param {number} accountId -
+     * @param {Date} toDate -
+     * @returns {number}
+     */
+    private getExpensesDatePeriodTotal = (toDate: Date): number => {
+      const periodTotalBetween = this.repository.expensesPeriodsAccountsLedger
+        .whereToDate(toDate)
+        .getClosingBalance();
+
+      const periodOpening =
+        this.repository.expensesOpeningAccountLedger.getClosingBalance();
+
+      return periodOpening + periodTotalBetween;
+    };
+
+    /**
+     * Retrieve the given net income date period total.
+     * @param {number} accountId
+     * @param {Date} toDate
+     * @returns {number}
+     */
+    private getNetIncomeDatePeriodTotal = (toDate: Date): number => {
+      const income = this.getIncomeDatePeriodTotal(toDate);
+      const expense = this.getExpensesDatePeriodTotal(toDate);
+
+      return income - expense;
+    };
+
+    /**
+     * Retrieves the net income date period node.
+     * @param {IBalanceSheetNetIncomeNode} node
+     * @param {Date} fromDate
+     * @param {Date} toDate
+     * @returns {IBalanceSheetNetIncomeNode}
+     */
+    private getNetIncomeDatePeriodNode = (
+      node: IBalanceSheetNetIncomeNode,
+      fromDate: Date,
+      toDate: Date
+    ): IBalanceSheetTotalPeriod => {
+      const periodTotal = this.getNetIncomeDatePeriodTotal(toDate);
+
+      return this.getDatePeriodTotalMeta(periodTotal, fromDate, toDate);
+    };
+
+    /**
+     * Retrieve total date periods of the given net income node.
+     * @param {IBalanceSheetNetIncomeNode} node
+     * @returns {IBalanceSheetNetIncomeNode}
+     */
+    private getNetIncomeDatePeriodsNode = (
+      node: IBalanceSheetNetIncomeNode
+    ): IBalanceSheetTotalPeriod[] => {
+      return this.getReportNodeDatePeriods(
+        node,
+        this.getNetIncomeDatePeriodNode
+      );
+    };
+
+    /**
+     * Assoc total date periods to net income node.
+     * @param {IBalanceSheetNetIncomeNode} node
+     * @returns {IBalanceSheetNetIncomeNode}
+     */
+    public assocNetIncomeDatePeriodsNode = (
+      node: IBalanceSheetNetIncomeNode
+    ): IBalanceSheetNetIncomeNode => {
+      const datePeriods = this.getNetIncomeDatePeriodsNode(node);
+
+      return R.assoc('horizontalTotals', datePeriods, node);
+    };
+  };

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetNetIncomeDatePeriodsPP.ts

@@ -0,0 +1,127 @@
+import * as R from 'ramda';
+import { BalanceSheetComparsionPreviousPeriod } from './BalanceSheetComparsionPreviousPeriod';
+import { FinancialPreviousPeriod } from '../FinancialPreviousPeriod';
+import { FinancialHorizTotals } from '../FinancialHorizTotals';
+import { IBalanceSheetNetIncomeNode, IBalanceSheetTotal } from '@/interfaces';
+import { BalanceSheetQuery } from './BalanceSheetQuery';
+import BalanceSheetRepository from './BalanceSheetRepository';
+
+export const BalanceSheetNetIncomeDatePeriodsPP = (Base: any) =>
+  class extends R.compose(
+    BalanceSheetComparsionPreviousPeriod,
+    FinancialPreviousPeriod,
+    FinancialHorizTotals
+  )(Base) {
+    query: BalanceSheetQuery;
+    repository: BalanceSheetRepository;
+
+    /**
+     * Retrieves the PY total income of the given date period.
+     * @param {number} accountId -
+     * @param {Date} toDate -
+     * @return {number}
+     */
+    private getPPIncomeDatePeriodTotal = R.curry((toDate: Date) => {
+      const PYPeriodsTotal = this.repository.incomePPPeriodsAccountsLedger
+        .whereToDate(toDate)
+        .getClosingBalance();
+
+      const PYPeriodsOpeningTotal =
+        this.repository.incomePPPeriodsOpeningAccountLedger.getClosingBalance();
+
+      return PYPeriodsOpeningTotal + PYPeriodsTotal;
+    });
+
+    /**
+     * Retrieves the PY total expense of the given date period.
+     * @param {number} accountId -
+     * @param {Date} toDate -
+     * @returns {number}
+     */
+    private getPPExpenseDatePeriodTotal = R.curry((toDate: Date) => {
+      const PYPeriodsTotal = this.repository.expensePPPeriodsAccountsLedger
+        .whereToDate(toDate)
+        .getClosingBalance();
+
+      const PYPeriodsOpeningTotal =
+        this.repository.expensePPPeriodsOpeningAccountLedger.getClosingBalance();
+
+      return PYPeriodsOpeningTotal + PYPeriodsTotal;
+    });
+
+    /**
+     * Retrieve the given net income total of the given period.
+     * @param {number} accountId - Account id.
+     * @param {Date} toDate - To date.
+     * @returns {number}
+     */
+    private getPPNetIncomeDatePeriodTotal = R.curry((toDate: Date) => {
+      const income = this.getPPIncomeDatePeriodTotal(toDate);
+      const expense = this.getPPExpenseDatePeriodTotal(toDate);
+
+      return income - expense;
+    });
+
+    /**
+     * Assoc preivous period to account horizontal total node.
+     * @param {IBalanceSheetAccountNode} node
+     * @returns {}
+     */
+    private assocPreviousPeriodNetIncomeHorizTotal = R.curry(
+      (node: IBalanceSheetNetIncomeNode, totalNode) => {
+        const total = this.getPPNetIncomeDatePeriodTotal(
+          totalNode.previousPeriodToDate.date
+        );
+        return R.assoc('previousPeriod', this.getAmountMeta(total), totalNode);
+      }
+    );
+
+    /**
+     * Compose previous period to aggregate horizontal nodes.
+     * @param   {IBalanceSheetTotal} node
+     * @returns {IBalanceSheetTotal}
+     */
+    private previousPeriodNetIncomeHorizNodeComposer = R.curry(
+      (
+        node: IBalanceSheetNetIncomeNode,
+        horiontalTotalNode: IBalanceSheetTotal
+      ): IBalanceSheetTotal => {
+        return R.compose(
+          R.when(
+            this.query.isPreviousPeriodPercentageActive,
+            this.assocPreviousPeriodTotalPercentageNode
+          ),
+          R.when(
+            this.query.isPreviousPeriodChangeActive,
+            this.assocPreviousPeriodTotalChangeNode
+          ),
+          R.when(
+            this.query.isPreviousPeriodActive,
+            this.assocPreviousPeriodNetIncomeHorizTotal(node)
+          ),
+          R.when(
+            this.query.isPreviousPeriodActive,
+            this.assocPreviousPeriodHorizNodeFromToDates(
+              this.query.displayColumnsBy
+            )
+          )
+        )(horiontalTotalNode);
+      }
+    );
+
+    /**
+     * Associate the PP to net income horizontal nodes.
+     * @param   {IBalanceSheetCommonNode} node
+     * @returns {IBalanceSheetCommonNode}
+     */
+    public assocPreviousPeriodNetIncomeHorizNode = (
+      node: IBalanceSheetNetIncomeNode
+    ): IBalanceSheetNetIncomeNode => {
+      const horizontalTotals = R.addIndex(R.map)(
+        this.previousPeriodNetIncomeHorizNodeComposer(node),
+        node.horizontalTotals
+      ) as IBalanceSheetTotal[];
+
+      return R.assoc('horizontalTotals', horizontalTotals, node);
+    };
+  };

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetNetIncomeDatePeriodsPY.ts

@@ -0,0 +1,122 @@
+import * as R from 'ramda';
+import { BalanceSheetComparsionPreviousYear } from './BalanceSheetComparsionPreviousYear';
+import { FinancialPreviousPeriod } from '../FinancialPreviousPeriod';
+import { FinancialHorizTotals } from '../FinancialHorizTotals';
+import { IBalanceSheetNetIncomeNode, IBalanceSheetTotal } from '@/interfaces';
+import { BalanceSheetQuery } from './BalanceSheetQuery';
+import BalanceSheetRepository from './BalanceSheetRepository';
+
+export const BalanceSheetNetIncomeDatePeriodsPY = (Base: any) =>
+  class extends R.compose(
+    BalanceSheetComparsionPreviousYear,
+    FinancialPreviousPeriod,
+    FinancialHorizTotals
+  )(Base) {
+    query: BalanceSheetQuery;
+    repository: BalanceSheetRepository;
+
+    /**
+     * Retrieves the PY total income of the given date period.
+     * @param {Date} toDate -
+     * @return {number}
+     */
+    private getPYIncomeDatePeriodTotal = R.curry((toDate: Date) => {
+      const PYPeriodsTotal = this.repository.incomePYPeriodsAccountsLedger
+        .whereToDate(toDate)
+        .getClosingBalance();
+
+      const PYPeriodsOpeningTotal =
+        this.repository.incomePYPeriodsOpeningAccountLedger.getClosingBalance();
+
+      return PYPeriodsOpeningTotal + PYPeriodsTotal;
+    });
+
+    /**
+     * Retrieves the PY total expense of the given date period.
+     * @param {Date} toDate -
+     * @returns {number}
+     */
+    private getPYExpenseDatePeriodTotal = R.curry((toDate: Date) => {
+      const PYPeriodsTotal = this.repository.expensePYPeriodsAccountsLedger
+        .whereToDate(toDate)
+        .getClosingBalance();
+
+      const PYPeriodsOpeningTotal =
+        this.repository.expensePYPeriodsOpeningAccountLedger.getClosingBalance();
+
+      return PYPeriodsOpeningTotal + PYPeriodsTotal;
+    });
+
+    /**
+     * Retrieve the given net income total of the given period.
+     * @param {Date} toDate - To date.
+     * @returns {number}
+     */
+    private getPYNetIncomeDatePeriodTotal = R.curry((toDate: Date) => {
+      const income = this.getPYIncomeDatePeriodTotal(toDate);
+      const expense = this.getPYExpenseDatePeriodTotal(toDate);
+
+      return income - expense;
+    });
+
+    /**
+     * Assoc preivous year to account horizontal total node.
+     * @param {IBalanceSheetAccountNode} node
+     * @returns {}
+     */
+    private assocPreviousYearNetIncomeHorizTotal = R.curry(
+      (node: IBalanceSheetNetIncomeNode, totalNode) => {
+        const total = this.getPYNetIncomeDatePeriodTotal(
+          totalNode.previousYearToDate.date
+        );
+        return R.assoc('previousYear', this.getAmountMeta(total), totalNode);
+      }
+    );
+
+    /**
+     * Compose PY to net income horizontal nodes.
+     * @param {IBalanceSheetTotal} node
+     * @returns {IBalanceSheetTotal}
+     */
+    private previousYearNetIncomeHorizNodeComposer = R.curry(
+      (
+        node: IBalanceSheetNetIncomeNode,
+        horiontalTotalNode: IBalanceSheetTotal
+      ): IBalanceSheetTotal => {
+        return R.compose(
+          R.when(
+            this.query.isPreviousYearPercentageActive,
+            this.assocPreviousYearTotalPercentageNode
+          ),
+          R.when(
+            this.query.isPreviousYearChangeActive,
+            this.assocPreviousYearTotalChangeNode
+          ),
+          R.when(
+            this.query.isPreviousYearActive,
+            this.assocPreviousYearNetIncomeHorizTotal(node)
+          ),
+          R.when(
+            this.query.isPreviousYearActive,
+            this.assocPreviousYearHorizNodeFromToDates
+          )
+        )(horiontalTotalNode);
+      }
+    );
+
+    /**
+     * Associate the PY to net income horizontal nodes.
+     * @param   {IBalanceSheetCommonNode} node
+     * @returns {IBalanceSheetCommonNode}
+     */
+    public assocPreviousYearNetIncomeHorizNode = (
+      node: IBalanceSheetNetIncomeNode
+    ): IBalanceSheetNetIncomeNode => {
+      const horizontalTotals = R.addIndex(R.map)(
+        this.previousYearNetIncomeHorizNodeComposer(node),
+        node.horizontalTotals
+      ) as IBalanceSheetTotal[];
+
+      return R.assoc('horizontalTotals', horizontalTotals, node);
+    };
+  };

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetNetIncomePP.ts

@@ -0,0 +1,75 @@
+import * as R from 'ramda';
+import {
+  IBalanceSheetDataNode,
+  IBalanceSheetNetIncomeNode,
+} from '@/interfaces';
+import { BalanceSheetComparsionPreviousPeriod } from './BalanceSheetComparsionPreviousPeriod';
+import { FinancialPreviousPeriod } from '../FinancialPreviousPeriod';
+import { FinancialHorizTotals } from '../FinancialHorizTotals';
+import BalanceSheetRepository from './BalanceSheetRepository';
+import { BalanceSheetQuery } from './BalanceSheetQuery';
+import { BalanceSheetNetIncomeDatePeriodsPP } from './BalanceSheetNetIncomeDatePeriodsPP';
+
+export const BalanceSheetNetIncomePP = (Base: any) =>
+  class extends R.compose(
+    BalanceSheetNetIncomeDatePeriodsPP,
+    BalanceSheetComparsionPreviousPeriod,
+    FinancialPreviousPeriod,
+    FinancialHorizTotals
+  )(Base) {
+    private repository: BalanceSheetRepository;
+    private query: BalanceSheetQuery;
+
+    // -------------------------------
+    // # Previous Period (PP)
+    // -------------------------------
+    /**
+     * Retrieves the PP net income.
+     * @returns {}
+     */
+    protected getPreviousPeriodNetIncome = () => {
+      const income = this.repository.incomePPAccountsLedger.getClosingBalance();
+      const expense =
+        this.repository.expensePPAccountsLedger.getClosingBalance();
+
+      return income - expense;
+    };
+
+    /**
+     * Associates the previous period to account node.
+     * @param {IBalanceSheetDataNode} node
+     * @returns {IBalanceSheetDataNode}
+     */
+    protected assocPreviousPeriodNetIncomeNode = (
+      node: IBalanceSheetDataNode
+    ): IBalanceSheetDataNode => {
+      const total = this.getPreviousPeriodNetIncome();
+
+      return R.assoc('previousPeriod', this.getAmountMeta(total), node);
+    };
+
+    /**
+     * Previous period account node composer.
+     * @param {IBalanceSheetNetIncomeNode} node
+     * @returns {IBalanceSheetNetIncomeNode}
+     */
+    protected previousPeriodNetIncomeNodeCompose = (
+      node: IBalanceSheetNetIncomeNode
+    ): IBalanceSheetNetIncomeNode => {
+      return R.compose(
+        R.when(
+          this.isNodeHasHorizTotals,
+          this.assocPreviousPeriodNetIncomeHorizNode
+        ),
+        R.when(
+          this.query.isPreviousPeriodPercentageActive,
+          this.assocPreviousPeriodPercentageNode
+        ),
+        R.when(
+          this.query.isPreviousPeriodChangeActive,
+          this.assocPreviousPeriodChangeNode
+        ),
+        this.assocPreviousPeriodNetIncomeNode
+      )(node);
+    };
+  };

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetNetIncomePY.ts

@@ -0,0 +1,79 @@
+import * as R from 'ramda';
+import {
+  IBalanceSheetDataNode,
+  IBalanceSheetNetIncomeNode,
+} from '@/interfaces';
+import { BalanceSheetComparsionPreviousYear } from './BalanceSheetComparsionPreviousYear';
+import { BalanceSheetComparsionPreviousPeriod } from './BalanceSheetComparsionPreviousPeriod';
+import { FinancialPreviousPeriod } from '../FinancialPreviousPeriod';
+import { FinancialHorizTotals } from '../FinancialHorizTotals';
+import BalanceSheetRepository from './BalanceSheetRepository';
+import { BalanceSheetQuery } from './BalanceSheetQuery';
+import { BalanceSheetNetIncomeDatePeriodsPY } from './BalanceSheetNetIncomeDatePeriodsPY';
+
+export const BalanceSheetNetIncomePY = (Base: any) =>
+  class extends R.compose(
+    BalanceSheetNetIncomeDatePeriodsPY,
+    BalanceSheetComparsionPreviousYear,
+    BalanceSheetComparsionPreviousPeriod,
+    FinancialPreviousPeriod,
+    FinancialHorizTotals
+  )(Base) {
+    private repository: BalanceSheetRepository;
+    private query: BalanceSheetQuery;
+
+    // ------------------------------
+    // # Previous Year (PY)
+    // ------------------------------
+    /**
+     * Retrieves the previous year (PY) net income.
+     * @returns {number}
+     */
+    protected getPreviousYearNetIncome = () => {
+      const income =
+        this.repository.incomePYTotalAccountsLedger.getClosingBalance();
+      const expense =
+        this.repository.expensePYTotalAccountsLedger.getClosingBalance();
+
+      return income - expense;
+    };
+
+    /**
+     * Assoc previous year on aggregate node.
+     * @param {IBalanceSheetAccountNode} node
+     * @returns {IBalanceSheetAccountNode}
+     */
+    protected assocPreviousYearNetIncomeNode = (
+      node: IBalanceSheetNetIncomeNode
+    ): IBalanceSheetNetIncomeNode => {
+      const total = this.getPreviousYearNetIncome();
+
+      return R.assoc('previousYear', this.getTotalAmountMeta(total), node);
+    };
+
+    /**
+     * Assoc previous year attributes to aggregate node.
+     * @param   {IBalanceSheetAccountNode} node
+     * @returns {IBalanceSheetAccountNode}
+     */
+    protected previousYearNetIncomeNodeCompose = (
+      node: IBalanceSheetNetIncomeNode
+    ): IBalanceSheetNetIncomeNode => {
+      return R.compose(
+        R.when(
+          this.query.isPreviousYearPercentageActive,
+          this.assocPreviousYearTotalPercentageNode
+        ),
+        R.when(
+          this.query.isPreviousYearChangeActive,
+          this.assocPreviousYearTotalChangeNode
+        ),
+        // Associate the PY to date periods horizontal nodes.
+        R.when(
+          this.isNodeHasHorizontalTotals,
+          this.assocPreviousYearNetIncomeHorizNode
+        ),
+        this.assocPreviousYearNetIncomeNode
+      )(node);
+    };
+  };

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetQuery.ts

@@ -12,26 +12,31 @@ export class BalanceSheetQuery extends R.compose(FinancialDateRanges)(
    * @param {IBalanceSheetQuery}
    */
   public readonly query: IBalanceSheetQuery;
+
   /**
    * Previous year to date.
    * @param {Date}
    */
   public readonly PYToDate: Date;
+
   /**
    * Previous year from date.
    * @param {Date}
    */
   public readonly PYFromDate: Date;
+
   /**
    * Previous period to date.
    * @param {Date}
    */
   public readonly PPToDate: Date;
+
   /**
    * Previous period from date.
    * @param {Date}
    */
   public readonly PPFromDate: Date;
+
   /**
    * Constructor method
    * @param {IBalanceSheetQuery} query

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetRepository.ts

@@ -3,6 +3,7 @@ import * as R from 'ramda';
 import { Knex } from 'knex';
 import { isEmpty } from 'lodash';
 import {
+  IAccount,
   IAccountTransactionsGroupBy,
   IBalanceSheetQuery,
   ILedger,
@@ -11,9 +12,12 @@ import { transformToMapBy } from 'utils';
 import Ledger from '@/services/Accounting/Ledger';
 import { BalanceSheetQuery } from './BalanceSheetQuery';
 import { FinancialDatePeriods } from '../FinancialDatePeriods';
+import { ACCOUNT_PARENT_TYPE, ACCOUNT_TYPE } from '@/data/AccountTypes';
+import { BalanceSheetRepositoryNetIncome } from './BalanceSheetRepositoryNetIncome';
 
 @Service()
 export default class BalanceSheetRepository extends R.compose(
+  BalanceSheetRepositoryNetIncome,
   FinancialDatePeriods
 )(class {}) {
   /**
@@ -65,8 +69,22 @@ export default class BalanceSheetRepository extends R.compose(
    */
   public readonly PPFromDate: Date;
 
+  /**
+   * Total closing accounts ledger.
+   * @param {Ledger}
+   */
   public totalAccountsLedger: Ledger;
 
+  /**
+   * Total income accounts ledger.
+   */
+  public incomeLedger: Ledger;
+
+  /**
+   * Total expense accounts ledger.
+   */
+  public expensesLedger: Ledger;
+
   /**
    * Transactions group type.
    * @param {IAccountTransactionsGroupBy}
@@ -171,6 +189,8 @@ export default class BalanceSheetRepository extends R.compose(
     ) {
       await this.initPeriodsPreviousPeriod();
     }
+    //
+    await this.asyncInitializeNetIncome();
   };
 
   // ----------------------------
@@ -181,6 +201,7 @@ export default class BalanceSheetRepository extends R.compose(
 
     this.accounts = accounts;
     this.accountsByType = transformToMapBy(accounts, 'accountType');
+    this.accountsByParentType = transformToMapBy(accounts, 'accountParentType');
   };
 
   // ----------------------------
@@ -309,14 +330,15 @@ export default class BalanceSheetRepository extends R.compose(
 
   /**
    * Closing accounts date periods.
-   * @param openingDate
-   * @param datePeriodsType
+   * @param {Date} fromDate
+   * @param {Date} toDate
+   * @param {string} datePeriodsType
    * @returns
    */
   public accountsDatePeriods = async (
     fromDate: Date,
     toDate: Date,
-    datePeriodsType
+    datePeriodsType: string
   ) => {
     const { AccountTransaction } = this.models;
 
@@ -336,6 +358,7 @@ export default class BalanceSheetRepository extends R.compose(
 
   /**
    * Retrieve the opening balance transactions of the report.
+   * @param {Date|string} openingDate -
    */
   public closingAccountsTotal = async (openingDate: Date | string) => {
     const { AccountTransaction } = this.models;

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetRepositoryNetIncome.ts

@@ -0,0 +1,222 @@
+import * as R from 'ramda';
+import { IAccount, ILedger } from '@/interfaces';
+import { FinancialDatePeriods } from '../FinancialDatePeriods';
+import { ACCOUNT_PARENT_TYPE } from '@/data/AccountTypes';
+
+export const BalanceSheetRepositoryNetIncome = (Base) =>
+  class extends R.compose(FinancialDatePeriods)(Base) {
+    // -----------------------
+    // # Net Income
+    // -----------------------
+    public incomeAccounts: IAccount[];
+    public incomeAccountsIds: number[];
+
+    public expenseAccounts: IAccount[];
+    public expenseAccountsIds: number[];
+
+    public incomePeriodsAccountsLedger: ILedger;
+    public incomePeriodsOpeningAccountsLedger: ILedger;
+    public expensesPeriodsAccountsLedger: ILedger;
+    public expensesOpeningAccountLedger: ILedger;
+
+    public incomePPAccountsLedger: ILedger;
+    public expensePPAccountsLedger: ILedger;
+
+    public incomePPPeriodsAccountsLedger: ILedger;
+    public incomePPPeriodsOpeningAccountLedger: ILedger;
+    public expensePPPeriodsAccountsLedger: ILedger;
+    public expensePPPeriodsOpeningAccountLedger: ILedger;
+
+    public incomePYTotalAccountsLedger: ILedger;
+    public expensePYTotalAccountsLedger: ILedger;
+
+    public incomePYPeriodsAccountsLedger: ILedger;
+    public incomePYPeriodsOpeningAccountLedger: ILedger;
+    public expensePYPeriodsAccountsLedger: ILedger;
+    public expensePYPeriodsOpeningAccountLedger: ILedger;
+
+    /**
+     * Async initialize.
+     * @returns {Promise<void>}
+     */
+    public asyncInitializeNetIncome = async () => {
+      await this.initAccounts();
+      await this.initAccountsTotalLedger();
+
+      // Net Income
+      this.initIncomeAccounts();
+      this.initExpenseAccounts();
+
+      this.initIncomeTotalLedger();
+      this.initExpensesTotalLedger();
+
+      // Date periods
+      if (this.query.isDatePeriodsColumnsType()) {
+        this.initNetIncomeDatePeriods();
+      }
+      // Previous Year (PY).
+      if (this.query.isPreviousYearActive()) {
+        this.initNetIncomePreviousYear();
+      }
+      // Previous Period (PP).
+      if (this.query.isPreviousPeriodActive()) {
+        this.initNetIncomePreviousPeriod();
+      }
+      // Previous Year (PY) / Date Periods.
+      if (
+        this.query.isPreviousYearActive() &&
+        this.query.isDatePeriodsColumnsType()
+      ) {
+        this.initNetIncomePeriodsPreviewYear();
+      }
+      // Previous Period (PP) / Date Periods.
+      if (
+        this.query.isPreviousPeriodActive() &&
+        this.query.isDatePeriodsColumnsType()
+      ) {
+        this.initNetIncomePeriodsPreviousPeriod();
+      }
+    };
+
+    // ----------------------------
+    // # Net Income
+    // ----------------------------
+    /**
+     * Initialize income accounts.
+     */
+    private initIncomeAccounts = () => {
+      const incomeAccounts = this.accountsByParentType.get(
+        ACCOUNT_PARENT_TYPE.INCOME
+      );
+      const incomeAccountsIds = incomeAccounts.map((a) => a.id);
+
+      this.incomeAccounts = incomeAccounts;
+      this.incomeAccountsIds = incomeAccountsIds;
+    };
+
+    /**
+     * Initialize expense accounts.
+     */
+    private initExpenseAccounts = () => {
+      const expensesAccounts = this.accountsByParentType.get(
+        ACCOUNT_PARENT_TYPE.EXPENSE
+      );
+      const expensesAccountsIds = expensesAccounts.map((a) => a.id);
+
+      this.expenseAccounts = expensesAccounts;
+      this.expenseAccountsIds = expensesAccountsIds;
+    };
+
+    /**
+     * Initialize the income total ledger.
+     */
+    private initIncomeTotalLedger = (): void => {
+      // Inject to the repository.
+      this.incomeLedger = this.totalAccountsLedger.whereAccountsIds(
+        this.incomeAccountsIds
+      );
+    };
+
+    /**
+     * Initialize the expenses total ledger.
+     */
+    private initExpensesTotalLedger = (): void => {
+      this.expensesLedger = this.totalAccountsLedger.whereAccountsIds(
+        this.expenseAccountsIds
+      );
+    };
+
+    // ----------------------------
+    // # Net Income - Date Periods
+    // ----------------------------
+    /**
+     * Initialize the net income date periods.
+     */
+    public initNetIncomeDatePeriods = () => {
+      this.incomePeriodsAccountsLedger =
+        this.periodsAccountsLedger.whereAccountsIds(this.incomeAccountsIds);
+
+      this.incomePeriodsOpeningAccountsLedger =
+        this.periodsOpeningAccountLedger.whereAccountsIds(
+          this.incomeAccountsIds
+        );
+
+      this.expensesPeriodsAccountsLedger =
+        this.periodsAccountsLedger.whereAccountsIds(this.expenseAccountsIds);
+
+      this.expensesOpeningAccountLedger =
+        this.periodsOpeningAccountLedger.whereAccountsIds(
+          this.expenseAccountsIds
+        );
+    };
+
+    // ----------------------------
+    // # Net Income - Previous Period
+    // ----------------------------
+    /**
+     * Initialize the total net income PP.
+     */
+    public initNetIncomePreviousPeriod = () => {
+      this.incomePPAccountsLedger = this.PPTotalAccountsLedger.whereAccountsIds(
+        this.incomeAccountsIds
+      );
+      this.expensePPAccountsLedger =
+        this.PPTotalAccountsLedger.whereAccountsIds(this.expenseAccountsIds);
+    };
+
+    /**
+     * Initialize the net income periods of previous period.
+     */
+    public initNetIncomePeriodsPreviousPeriod = () => {
+      this.incomePPPeriodsAccountsLedger =
+        this.PPPeriodsAccountsLedger.whereAccountsIds(this.incomeAccountsIds);
+
+      this.incomePPPeriodsOpeningAccountLedger =
+        this.PPPeriodsOpeningAccountLedger.whereAccountsIds(
+          this.incomeAccountsIds
+        );
+
+      this.expensePPPeriodsAccountsLedger =
+        this.PPPeriodsAccountsLedger.whereAccountsIds(this.expenseAccountsIds);
+
+      this.expensePPPeriodsOpeningAccountLedger =
+        this.PPPeriodsOpeningAccountLedger.whereAccountsIds(
+          this.expenseAccountsIds
+        );
+    };
+
+    // ----------------------------
+    // # Net Income - Previous Year
+    // ----------------------------
+    /**
+     * Initialize the net income PY total.
+     */
+    public initNetIncomePreviousYear = () => {
+      this.incomePYTotalAccountsLedger =
+        this.PYTotalAccountsLedger.whereAccountsIds(this.incomeAccountsIds);
+
+      this.expensePYTotalAccountsLedger =
+        this.PYTotalAccountsLedger.whereAccountsIds(this.expenseAccountsIds);
+    };
+
+    /**
+     * Initialize the net income PY periods.
+     */
+    public initNetIncomePeriodsPreviewYear = () => {
+      this.incomePYPeriodsAccountsLedger =
+        this.PYPeriodsAccountsLedger.whereAccountsIds(this.incomeAccountsIds);
+
+      this.incomePYPeriodsOpeningAccountLedger =
+        this.PYPeriodsOpeningAccountLedger.whereAccountsIds(
+          this.incomeAccountsIds
+        );
+
+      this.expensePYPeriodsAccountsLedger =
+        this.PYPeriodsAccountsLedger.whereAccountsIds(this.expenseAccountsIds);
+
+      this.expensePYPeriodsOpeningAccountLedger =
+        this.PYPeriodsOpeningAccountLedger.whereAccountsIds(
+          this.expenseAccountsIds
+        );
+    };
+  };

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetSchema.ts

@@ -7,12 +7,11 @@ import {
 import { ACCOUNT_TYPE } from '@/data/AccountTypes';
 import { FinancialSchema } from '../FinancialSchema';
 
-
 export const BalanceSheetSchema = (Base) =>
   class extends R.compose(FinancialSchema)(Base) {
     /**
      * Retrieves the balance sheet schema.
-     * @returns 
+     * @returns
      */
     getSchema = () => {
       return getBalanceSheetSchema();
@@ -115,6 +114,13 @@ export const getBalanceSheetSchema = () => [
         id: BALANCE_SHEET_SCHEMA_NODE_ID.EQUITY,
         type: BALANCE_SHEET_SCHEMA_NODE_TYPE.ACCOUNTS,
         accountsTypes: [ACCOUNT_TYPE.EQUITY],
+        children: [
+          {
+            name: 'balance_sheet.net_income',
+            id: BALANCE_SHEET_SCHEMA_NODE_ID.NET_INCOME,
+            type: BALANCE_SHEET_SCHEMA_NODE_TYPE.NET_INCOME,
+          },
+        ],
       },
     ],
     alwaysShow: true,

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetTable.ts

@@ -8,6 +8,10 @@ import {
   BALANCE_SHEET_SCHEMA_NODE_TYPE,
   IBalanceSheetDataNode,
   IBalanceSheetSchemaNode,
+  IBalanceSheetNetIncomeNode,
+  IBalanceSheetAccountNode,
+  IBalanceSheetAccountsNode,
+  IBalanceSheetAggregateNode,
 } from '@/interfaces';
 import { tableRowMapper } from 'utils';
 import FinancialSheet from '../FinancialSheet';
@@ -108,11 +112,13 @@ export default class BalanceSheetTable extends R.compose(
   };
 
   /**
-   *
-   * @param node
+   * Retrieves the table row from the given report aggregate node.
+   * @param {IBalanceSheetAggregateNode} node
    * @returns {ITableRow}
    */
-  private aggregateNodeTableRowsMapper = (node): ITableRow => {
+  private aggregateNodeTableRowsMapper = (
+    node: IBalanceSheetAggregateNode
+  ): ITableRow => {
     const columns = this.commonColumnsAccessors();
     const meta = {
       rowTypes: [IROW_TYPE.AGGREGATE],
@@ -122,11 +128,13 @@ export default class BalanceSheetTable extends R.compose(
   };
 
   /**
-   *
-   * @param node
+   * Retrieves the table row from the given report accounts node.
+   * @param {IBalanceSheetAccountsNode} node
    * @returns {ITableRow}
    */
-  private accountsNodeTableRowsMapper = (node): ITableRow => {
+  private accountsNodeTableRowsMapper = (
+    node: IBalanceSheetAccountsNode
+  ): ITableRow => {
     const columns = this.commonColumnsAccessors();
     const meta = {
       rowTypes: [IROW_TYPE.ACCOUNTS],
@@ -136,11 +144,13 @@ export default class BalanceSheetTable extends R.compose(
   };
 
   /**
-   *
-   * @param {} node
+   * Retrieves the table row from the given report account node.
+   * @param {IBalanceSheetAccountNode} node
    * @returns {ITableRow}
    */
-  private accountNodeTableRowsMapper = (node): ITableRow => {
+  private accountNodeTableRowsMapper = (
+    node: IBalanceSheetAccountNode
+  ): ITableRow => {
     const columns = this.commonColumnsAccessors();
 
     const meta = {
@@ -150,6 +160,22 @@ export default class BalanceSheetTable extends R.compose(
     return tableRowMapper(node, columns, meta);
   };
 
+  /**
+   * Retrieves the table row from the given report net income node.
+   * @param {IBalanceSheetNetIncomeNode} node
+   * @returns {ITableRow}
+   */
+  private netIncomeNodeTableRowsMapper = (
+    node: IBalanceSheetNetIncomeNode
+  ): ITableRow => {
+    const columns = this.commonColumnsAccessors();
+    const meta = {
+      rowTypes: [IROW_TYPE.NET_INCOME],
+      id: node.id,
+    };
+    return tableRowMapper(node, columns, meta);
+  };
+
   /**
    * Mappes the given report node to table rows.
    * @param   {IBalanceSheetDataNode} node -
@@ -169,6 +195,10 @@ export default class BalanceSheetTable extends R.compose(
         this.isNodeType(BALANCE_SHEET_SCHEMA_NODE_TYPE.ACCOUNT),
         this.accountNodeTableRowsMapper,
       ],
+      [
+        this.isNodeType(BALANCE_SHEET_SCHEMA_NODE_TYPE.NET_INCOME),
+        this.netIncomeNodeTableRowsMapper,
+      ],
     ])(node);
   };
 

packages/server/src/services/FinancialStatements/BalanceSheet/constants.ts

@@ -9,5 +9,6 @@ export enum IROW_TYPE {
   AGGREGATE = 'AGGREGATE',
   ACCOUNTS = 'ACCOUNTS',
   ACCOUNT = 'ACCOUNT',
+  NET_INCOME = 'NET_INCOME',
   TOTAL = 'TOTAL',
 }

packages/server/src/services/FinancialStatements/SalesTaxLiabilitySummary/SalesTaxLiabilitySummary.ts

@@ -0,0 +1,131 @@
+import * as R from 'ramda';
+import { isEmpty, sumBy } from 'lodash';
+import { ITaxRate } from '@/interfaces';
+import {
+  SalesTaxLiabilitySummaryPayableById,
+  SalesTaxLiabilitySummaryQuery,
+  SalesTaxLiabilitySummaryRate,
+  SalesTaxLiabilitySummaryReportData,
+  SalesTaxLiabilitySummarySalesById,
+  SalesTaxLiabilitySummaryTotal,
+} from '@/interfaces/SalesTaxLiabilitySummary';
+import FinancialSheet from '../FinancialSheet';
+
+export class SalesTaxLiabilitySummary extends FinancialSheet {
+  private query: SalesTaxLiabilitySummaryQuery;
+  private taxRates: ITaxRate[];
+  private payableTaxesById: SalesTaxLiabilitySummaryPayableById;
+  private salesTaxesById: SalesTaxLiabilitySummarySalesById;
+
+  /**
+   * Sales tax liability summary constructor.
+   * @param {SalesTaxLiabilitySummaryQuery} query
+   * @param {ITaxRate[]} taxRates
+   * @param {SalesTaxLiabilitySummaryPayableById} payableTaxesById
+   * @param {SalesTaxLiabilitySummarySalesById} salesTaxesById
+   */
+  constructor(
+    query: SalesTaxLiabilitySummaryQuery,
+    taxRates: ITaxRate[],
+    payableTaxesById: SalesTaxLiabilitySummaryPayableById,
+    salesTaxesById: SalesTaxLiabilitySummarySalesById
+  ) {
+    super();
+
+    this.query = query;
+    this.taxRates = taxRates;
+    this.payableTaxesById = payableTaxesById;
+    this.salesTaxesById = salesTaxesById;
+  }
+
+  /**
+   * Retrieves the tax rate liability node.
+   * @param {ITaxRate} taxRate
+   * @returns {SalesTaxLiabilitySummaryRate}
+   */
+  private taxRateLiability = (
+    taxRate: ITaxRate
+  ): SalesTaxLiabilitySummaryRate => {
+    const payableTax = this.payableTaxesById[taxRate.id];
+    const salesTax = this.salesTaxesById[taxRate.id];
+
+    const payableTaxAmount = payableTax
+      ? payableTax.credit - payableTax.debit
+      : 0;
+    const salesTaxAmount = salesTax ? salesTax.credit - salesTax.debit : 0;
+
+    // Calculates the tax percentage.
+    const taxPercentage = R.compose(
+      R.unless(R.equals(0), R.divide(R.__, salesTaxAmount))
+    )(payableTaxAmount);
+
+    // Calculates the payable tax amount.
+    const collectedTaxAmount = payableTax ? payableTax.debit : 0;
+
+    return {
+      id: taxRate.id,
+      taxName: `${taxRate.name} (${taxRate.rate}%)`,
+      taxableAmount: this.getAmountMeta(salesTaxAmount),
+      taxAmount: this.getAmountMeta(payableTaxAmount),
+      taxPercentage: this.getPercentageTotalAmountMeta(taxPercentage),
+      collectedTaxAmount: this.getAmountMeta(collectedTaxAmount),
+    };
+  };
+
+  /**
+   * Filters the non-transactions tax rates.
+   * @param {SalesTaxLiabilitySummaryRate[]} nodes
+   * @returns {SalesTaxLiabilitySummaryRate[]}
+   */
+  private filterNonTransactionsTaxRates = (
+    nodes: SalesTaxLiabilitySummaryRate[]
+  ): SalesTaxLiabilitySummaryRate[] => {
+    return nodes.filter((node) => {
+      const salesTrxs = this.salesTaxesById[node.id];
+      const payableTrxs = this.payableTaxesById[node.id];
+
+      return !isEmpty(salesTrxs) || !isEmpty(payableTrxs);
+    });
+  };
+
+  /**
+   * Retrieves the tax rates liability nodes.
+   * @returns {SalesTaxLiabilitySummaryRate[]}
+   */
+  private taxRatesLiability = (): SalesTaxLiabilitySummaryRate[] => {
+    return R.compose(
+      this.filterNonTransactionsTaxRates,
+      R.map(this.taxRateLiability)
+    )(this.taxRates);
+  };
+
+  /**
+   * Retrieves the tax rates total node.
+   * @param {SalesTaxLiabilitySummaryRate[]} nodes
+   * @returns {SalesTaxLiabilitySummaryTotal}
+   */
+  private taxRatesTotal = (
+    nodes: SalesTaxLiabilitySummaryRate[]
+  ): SalesTaxLiabilitySummaryTotal => {
+    const taxableAmount = sumBy(nodes, 'taxableAmount.amount');
+    const taxAmount = sumBy(nodes, 'taxAmount.amount');
+    const collectedTaxAmount = sumBy(nodes, 'collectedTaxAmount.amount');
+
+    return {
+      taxableAmount: this.getTotalAmountMeta(taxableAmount),
+      taxAmount: this.getTotalAmountMeta(taxAmount),
+      collectedTaxAmount: this.getTotalAmountMeta(collectedTaxAmount),
+    };
+  };
+
+  /**
+   * Retrieves the report data.
+   * @returns {SalesTaxLiabilitySummaryReportData}
+   */
+  public reportData = (): SalesTaxLiabilitySummaryReportData => {
+    const taxRates = this.taxRatesLiability();
+    const total = this.taxRatesTotal(taxRates);
+
+    return { taxRates, total };
+  };
+}

packages/server/src/services/FinancialStatements/SalesTaxLiabilitySummary/SalesTaxLiabilitySummaryRepository.ts

@@ -0,0 +1,79 @@
+import { ACCOUNT_TYPE } from '@/data/AccountTypes';
+import {
+  SalesTaxLiabilitySummaryPayableById,
+  SalesTaxLiabilitySummarySalesById,
+} from '@/interfaces/SalesTaxLiabilitySummary';
+import HasTenancyService from '@/services/Tenancy/TenancyService';
+import { keyBy } from 'lodash';
+import { Inject, Service } from 'typedi';
+
+@Service()
+export class SalesTaxLiabilitySummaryRepository {
+  @Inject()
+  private tenancy: HasTenancyService;
+
+  /**
+   * Retrieve tax rates.
+   * @param {number} tenantId
+   * @returns {Promise<TaxRate[]>}
+   */
+  public taxRates = (tenantId: number) => {
+    const { TaxRate } = this.tenancy.models(tenantId);
+
+    return TaxRate.query().orderBy('name', 'desc');
+  };
+
+  /**
+   * Retrieve taxes payable sum grouped by tax rate id.
+   * @param {number} tenantId
+   * @returns {Promise<SalesTaxLiabilitySummaryPayableById>}
+   */
+  public async taxesPayableSumGroupedByRateId(
+    tenantId: number
+  ): Promise<SalesTaxLiabilitySummaryPayableById> {
+    const { AccountTransaction, Account } = this.tenancy.models(tenantId);
+
+    // Retrieves tax payable accounts.
+    const taxPayableAccounts = await Account.query().whereIn('accountType', [
+      ACCOUNT_TYPE.TAX_PAYABLE,
+    ]);
+    const payableAccountsIds = taxPayableAccounts.map((account) => account.id);
+
+    const groupedTaxesById = await AccountTransaction.query()
+      .whereIn('account_id', payableAccountsIds)
+      .whereNot('tax_rate_id', null)
+      .groupBy('tax_rate_id')
+      .select(['tax_rate_id'])
+      .sum('credit as credit')
+      .sum('debit as debit');
+
+    return keyBy(groupedTaxesById, 'taxRateId');
+  }
+
+  /**
+   * Retrieve taxes sales sum grouped by tax rate id.
+   * @param {number} tenantId
+   * @returns {Promise<SalesTaxLiabilitySummarySalesById>}
+   */
+  public taxesSalesSumGroupedByRateId = async (
+    tenantId: number
+  ): Promise<SalesTaxLiabilitySummarySalesById> => {
+    const { AccountTransaction, Account } = this.tenancy.models(tenantId);
+
+    const incomeAccounts = await Account.query().whereIn('accountType', [
+      ACCOUNT_TYPE.INCOME,
+      ACCOUNT_TYPE.OTHER_INCOME,
+    ]);
+    const incomeAccountsIds = incomeAccounts.map((account) => account.id);
+
+    const groupedTaxesById = await AccountTransaction.query()
+      .whereIn('account_id', incomeAccountsIds)
+      .whereNot('tax_rate_id', null)
+      .groupBy('tax_rate_id')
+      .select(['tax_rate_id'])
+      .sum('credit as credit')
+      .sum('debit as debit');
+
+    return keyBy(groupedTaxesById, 'taxRateId');
+  };
+}

packages/server/src/services/FinancialStatements/SalesTaxLiabilitySummary/SalesTaxLiabilitySummaryService.ts

@@ -0,0 +1,98 @@
+import { Inject, Service } from 'typedi';
+import { SalesTaxLiabilitySummaryRepository } from './SalesTaxLiabilitySummaryRepository';
+import {
+  SalesTaxLiabilitySummaryMeta,
+  SalesTaxLiabilitySummaryQuery,
+} from '@/interfaces/SalesTaxLiabilitySummary';
+import { SalesTaxLiabilitySummary } from './SalesTaxLiabilitySummary';
+import { SalesTaxLiabilitySummaryTable } from './SalesTaxLiabilitySummaryTable';
+import HasTenancyService from '@/services/Tenancy/TenancyService';
+
+@Service()
+export class SalesTaxLiabilitySummaryService {
+  @Inject()
+  private repostiory: SalesTaxLiabilitySummaryRepository;
+
+  @Inject()
+  private tenancy: HasTenancyService;
+
+  /**
+   * Retrieve sales tax liability summary.
+   * @param {number} tenantId
+   * @param {SalesTaxLiabilitySummaryQuery} query
+   * @returns
+   */
+  public async salesTaxLiability(
+    tenantId: number,
+    query: SalesTaxLiabilitySummaryQuery
+  ) {
+    const payableByRateId =
+      await this.repostiory.taxesPayableSumGroupedByRateId(tenantId);
+
+    const salesByRateId = await this.repostiory.taxesSalesSumGroupedByRateId(
+      tenantId
+    );
+    const taxRates = await this.repostiory.taxRates(tenantId);
+
+    const taxLiabilitySummary = new SalesTaxLiabilitySummary(
+      query,
+      taxRates,
+      payableByRateId,
+      salesByRateId
+    );
+    return {
+      data: taxLiabilitySummary.reportData(),
+      query,
+      meta: this.reportMetadata(tenantId),
+    };
+  }
+
+  /**
+   * Retrieve sales tax liability summary table.
+   * @param {number} tenantId
+   * @param {SalesTaxLiabilitySummaryQuery} query
+   * @returns
+   */
+  public async salesTaxLiabilitySummaryTable(
+    tenantId: number,
+    query: SalesTaxLiabilitySummaryQuery
+  ) {
+    const report = await this.salesTaxLiability(tenantId, query);
+
+    // Creates the sales tax liability summary table.
+    const table = new SalesTaxLiabilitySummaryTable(report.data, query);
+
+    return {
+      table: {
+        rows: table.tableRows(),
+        columns: table.tableColumns(),
+      },
+      data: report.data,
+      query: report.query,
+      meta: report.meta,
+    };
+  }
+
+  /**
+   * Retrieve the report meta.
+   * @param {number} tenantId -
+   * @returns {IBalanceSheetMeta}
+   */
+  private reportMetadata(tenantId: number): SalesTaxLiabilitySummaryMeta {
+    const settings = this.tenancy.settings(tenantId);
+
+    const organizationName = settings.get({
+      group: 'organization',
+      key: 'name',
+    });
+    const baseCurrency = settings.get({
+      group: 'organization',
+      key: 'base_currency',
+    });
+
+    return {
+      organizationName,
+      baseCurrency,
+    };
+  }
+}

packages/server/src/services/FinancialStatements/SalesTaxLiabilitySummary/SalesTaxLiabilitySummaryTable.ts

@@ -0,0 +1,161 @@
+import * as R from 'ramda';
+import {
+  SalesTaxLiabilitySummaryQuery,
+  SalesTaxLiabilitySummaryRate,
+  SalesTaxLiabilitySummaryReportData,
+  SalesTaxLiabilitySummaryTotal,
+} from '@/interfaces/SalesTaxLiabilitySummary';
+import { tableRowMapper } from '@/utils';
+import { ITableColumn, ITableRow } from '@/interfaces';
+import { FinancialSheetStructure } from '../FinancialSheetStructure';
+import { FinancialTable } from '../FinancialTable';
+import AgingReport from '../AgingSummary/AgingReport';
+import { IROW_TYPE } from './_constants';
+
+export class SalesTaxLiabilitySummaryTable extends R.compose(
+  FinancialSheetStructure,
+  FinancialTable
+)(AgingReport) {
+  private data: SalesTaxLiabilitySummaryReportData;
+  private query: SalesTaxLiabilitySummaryQuery;
+
+  /**
+   * Sales tax liability summary table constructor.
+   * @param {SalesTaxLiabilitySummaryReportData} data
+   * @param {SalesTaxLiabilitySummaryQuery} query
+   */
+  constructor(
+    data: SalesTaxLiabilitySummaryReportData,
+    query: SalesTaxLiabilitySummaryQuery
+  ) {
+    super();
+
+    this.data = data;
+    this.query = query;
+  }
+
+  /**
+   * Retrieve the tax rate row accessors.
+   * @returns {ITableColumnAccessor[]}
+   */
+  private get taxRateRowAccessor() {
+    return [
+      { key: 'taxName', accessor: 'taxName' },
+      { key: 'taxPercentage', accessor: 'taxPercentage.formattedAmount' },
+      { key: 'taxableAmount', accessor: 'taxableAmount.formattedAmount' },
+      { key: 'collectedTax', accessor: 'collectedTaxAmount.formattedAmount' },
+      { key: 'taxAmount', accessor: 'taxAmount.formattedAmount' },
+    ];
+  }
+
+  /**
+   * Retrieve the tax rate total row accessors.
+   * @returns {ITableColumnAccessor[]}
+   */
+  private get taxRateTotalRowAccessors() {
+    return [
+      { key: 'taxName', value: 'Total' },
+      { key: 'taxPercentage', value: '' },
+      { key: 'taxableAmount', accessor: 'taxableAmount.formattedAmount' },
+      { key: 'collectedTax', accessor: 'collectedTaxAmount.formattedAmount' },
+      { key: 'taxAmount', accessor: 'taxAmount.formattedAmount' },
+    ];
+  }
+
+  /**
+   * Maps the tax rate node to table row.
+   * @param {SalesTaxLiabilitySummaryRate} node
+   * @returns {ITableRow}
+   */
+  private taxRateTableRowMapper = (
+    node: SalesTaxLiabilitySummaryRate
+  ): ITableRow => {
+    const columns = this.taxRateRowAccessor;
+    const meta = {
+      rowTypes: [IROW_TYPE.TaxRate],
+      id: node.id,
+    };
+    return tableRowMapper(node, columns, meta);
+  };
+
+  /**
+   * Maps the tax rates nodes to table rows.
+   * @param {SalesTaxLiabilitySummaryRate[]} nodes
+   * @returns {ITableRow[]}
+   */
+  private taxRatesTableRowsMapper = (
+    nodes: SalesTaxLiabilitySummaryRate[]
+  ): ITableRow[] => {
+    return nodes.map(this.taxRateTableRowMapper);
+  };
+
+  /**
+   * Maps the tax rate total node to table row.
+   * @param {SalesTaxLiabilitySummaryTotal} node
+   * @returns {ITableRow}
+   */
+  private taxRateTotalRowMapper = (node: SalesTaxLiabilitySummaryTotal) => {
+    const columns = this.taxRateTotalRowAccessors;
+    const meta = {
+      rowTypes: [IROW_TYPE.Total],
+      id: node.key,
+    };
+    return tableRowMapper(node, columns, meta);
+  };
+
+  /**
+   * Retrieves the tax rate total row.
+   * @returns {ITableRow}
+   */
+  private get taxRateTotalRow(): ITableRow {
+    return this.taxRateTotalRowMapper(this.data.total);
+  }
+
+  /**
+   * Retrieves the tax rates rows.
+   * @returns {ITableRow[]}
+   */
+  private get taxRatesRows(): ITableRow[] {
+    return this.taxRatesTableRowsMapper(this.data.taxRates);
+  }
+
+  /**
+   * Retrieves the table rows.
+   * @returns {ITableRow[]}
+   */
+  public tableRows(): ITableRow[] {
+    return R.compose(
+      R.unless(R.isEmpty, R.append(this.taxRateTotalRow)),
+      R.concat(this.taxRatesRows)
+    )([]);
+  }
+
+  /**
+   * Retrieves the table columns.
+   * @returns {ITableColumn[]}
+   */
+  public tableColumns(): ITableColumn[] {
+    return R.compose(this.tableColumnsCellIndexing)([
+      {
+        label: 'Tax Name',
+        key: 'taxName',
+      },
+      {
+        label: 'Tax Percentage',
+        key: 'taxPercentage',
+      },
+      {
+        label: 'Taxable Amount',
+        key: 'taxableAmount',
+      },
+      {
+        label: 'Collected Tax',
+        key: 'collectedTax',
+      },
+      {
+        label: 'Tax Amount',
+        key: 'taxRate',
+      },
+    ]);
+  }
+}

packages/server/src/services/FinancialStatements/SalesTaxLiabilitySummary/_constants.ts

@@ -0,0 +1,4 @@
+export enum IROW_TYPE {
+  TaxRate = 'TaxRate',
+  Total = 'Total',
+}

packages/server/src/services/FinancialStatements/TrialBalanceSheet/TrialBalanceSheet.ts

@@ -10,13 +10,26 @@ import {
 } from '@/interfaces';
 import FinancialSheet from '../FinancialSheet';
 import { allPassedConditionsPass, flatToNestedArray } from 'utils';
+import { TrialBalanceSheetRepository } from './TrialBalanceSheetRepository';
 
 export default class TrialBalanceSheet extends FinancialSheet {
-  tenantId: number;
-  query: ITrialBalanceSheetQuery;
-  accounts: IAccount & { type: IAccountType }[];
-  journalFinancial: any;
-  baseCurrency: string;
+  /**
+   * Trial balance sheet query.
+   * @param {ITrialBalanceSheetQuery} query
+   */
+  private query: ITrialBalanceSheetQuery;
+
+  /**
+   * Trial balance sheet repository.
+   * @param {TrialBalanceSheetRepository}
+   */
+  private repository: TrialBalanceSheetRepository;
+
+  /**
+   * Organization base currency.
+   * @param {string}
+   */
+  private baseCurrency: string;
 
   /**
    * Constructor method.
@@ -28,20 +41,58 @@ export default class TrialBalanceSheet extends FinancialSheet {
   constructor(
     tenantId: number,
     query: ITrialBalanceSheetQuery,
-    accounts: IAccount & { type: IAccountType }[],
-    journalFinancial: any,
+    repository: TrialBalanceSheetRepository,
     baseCurrency: string
   ) {
     super();
 
     this.tenantId = tenantId;
     this.query = query;
-    this.accounts = accounts;
-    this.journalFinancial = journalFinancial;
+    this.repository = repository;
     this.numberFormat = this.query.numberFormat;
     this.baseCurrency = baseCurrency;
   }
 
+  /**
+   * Retrieves the closing credit of the given account.
+   * @param {number} accountId
+   * @returns {number}
+   */
+  public getClosingAccountCredit(accountId: number) {
+    const depsAccountsIds =
+      this.repository.accountsDepGraph.dependenciesOf(accountId);
+
+    return this.repository.totalAccountsLedger
+      .whereAccountsIds([accountId, ...depsAccountsIds])
+      .getClosingCredit();
+  }
+
+  /**
+   * Retrieves the closing debit of the given account.
+   * @param {number} accountId
+   * @returns {number}
+   */
+  public getClosingAccountDebit(accountId: number) {
+    const depsAccountsIds =
+      this.repository.accountsDepGraph.dependenciesOf(accountId);
+
+    return this.repository.totalAccountsLedger
+      .whereAccountsIds([accountId, ...depsAccountsIds])
+      .getClosingDebit();
+  }
+
+  /**
+   * Retrieves the closing total of the given account.
+   * @param {number} accountId
+   * @returns {number}
+   */
+  public getClosingAccountTotal(accountId: number) {
+    const credit = this.getClosingAccountCredit(accountId);
+    const debit = this.getClosingAccountDebit(accountId);
+
+    return debit - credit;
+  }
+
   /**
    * Account mapper.
    * @param {IAccount} account
@@ -50,23 +101,28 @@ export default class TrialBalanceSheet extends FinancialSheet {
   private accountTransformer = (
     account: IAccount & { type: IAccountType }
   ): ITrialBalanceAccount => {
-    const trial = this.journalFinancial.getTrialBalanceWithDepands(account.id);
+    const debit = this.getClosingAccountDebit(account.id);
+    const credit = this.getClosingAccountCredit(account.id);
+    const balance = this.getClosingAccountTotal(account.id);
 
     return {
       id: account.id,
       parentAccountId: account.parentAccountId,
       name: account.name,
+      formattedName: account.code
+        ? `${account.name} - ${account.code}`
+        : `${account.name}`,
       code: account.code,
       accountNormal: account.accountNormal,
 
-      credit: trial.credit,
-      debit: trial.debit,
-      balance: trial.balance,
+      credit,
+      debit,
+      balance,
       currencyCode: this.baseCurrency,
 
-      formattedCredit: this.formatNumber(trial.credit),
-      formattedDebit: this.formatNumber(trial.debit),
-      formattedBalance: this.formatNumber(trial.balance),
+      formattedCredit: this.formatNumber(credit),
+      formattedDebit: this.formatNumber(debit),
+      formattedBalance: this.formatNumber(balance),
     };
   };
 
@@ -117,10 +173,7 @@ export default class TrialBalanceSheet extends FinancialSheet {
   private filterNoneTransactions = (
     accountNode: ITrialBalanceAccount
   ): boolean => {
-    const entries = this.journalFinancial.getAccountEntriesWithDepents(
-      accountNode.id
-    );
-    return entries.length > 0;
+    return false === this.repository.totalAccountsLedger.isEmpty();
   };
 
   /**
@@ -200,11 +253,11 @@ export default class TrialBalanceSheet extends FinancialSheet {
    */
   public reportData(): ITrialBalanceSheetData {
     // Don't return noting if the journal has no transactions.
-    if (this.journalFinancial.isEmpty()) {
+    if (this.repository.totalAccountsLedger.isEmpty()) {
       return null;
     }
     // Retrieve accounts nodes.
-    const accounts = this.accountsSection(this.accounts);
+    const accounts = this.accountsSection(this.repository.accounts);
 
     // Retrieve account node.
     const total = this.tatalSection(accounts);

packages/server/src/services/FinancialStatements/TrialBalanceSheet/TrialBalanceSheetRepository.ts

@@ -0,0 +1,105 @@
+import { ITrialBalanceSheetQuery } from '@/interfaces';
+import Ledger from '@/services/Accounting/Ledger';
+import { Knex } from 'knex';
+import { isEmpty } from 'lodash';
+import { Service } from 'typedi';
+
+@Service()
+export class TrialBalanceSheetRepository {
+  private query: ITrialBalanceSheetQuery;
+  private models: any;
+  public accounts: any;
+  public accountsDepGraph;
+
+  /**
+   * Total closing accounts ledger.
+   * @param {Ledger}
+   */
+  public totalAccountsLedger: Ledger;
+
+  /**
+   * Constructor method.
+   * @param {number} tenantId
+   * @param {IBalanceSheetQuery} query
+   */
+  constructor(models: any, repos: any, query: ITrialBalanceSheetQuery) {
+    this.query = query;
+    this.repos = repos;
+    this.models = models;
+  }
+
+  /**
+   * Async initialize.
+   * @returns {Promise<void>}
+   */
+  public asyncInitialize = async () => {
+    await this.initAccounts();
+    await this.initAccountsClosingTotalLedger();
+  };
+
+  // ----------------------------
+  // # Accounts
+  // ----------------------------
+  /**
+   * Initialize accounts.
+   * @returns {Promise<void>}
+   */
+  public initAccounts = async () => {
+    const accounts = await this.getAccounts();
+    const accountsDepGraph =
+      await this.repos.accountRepository.getDependencyGraph();
+
+    this.accountsDepGraph = accountsDepGraph;
+    this.accounts = accounts;
+  };
+
+  /**
+   * Initialize all accounts closing total ledger.
+   * @return {Promise<void>}
+   */
+  public initAccountsClosingTotalLedger = async (): Promise<void> => {
+    const totalByAccounts = await this.closingAccountsTotal(this.query.toDate);
+
+    this.totalAccountsLedger = Ledger.fromTransactions(totalByAccounts);
+  };
+
+  /**
+   * Retrieve accounts of the report.
+   * @return {Promise<IAccount[]>}
+   */
+  private getAccounts = () => {
+    const { Account } = this.models;
+
+    return Account.query();
+  };
+
+  /**
+   * Retrieve the opening balance transactions of the report.
+   * @param {Date|string} openingDate -
+   */
+  public closingAccountsTotal = async (openingDate: Date | string) => {
+    const { AccountTransaction } = this.models;
+
+    return AccountTransaction.query().onBuild((query) => {
+      query.sum('credit as credit');
+      query.sum('debit as debit');
+      query.groupBy('accountId');
+      query.select(['accountId']);
+
+      query.modify('filterDateRange', null, openingDate);
+      query.withGraphFetched('account');
+
+      this.commonFilterBranchesQuery(query);
+    });
+  };
+
+  /**
+   * Common branches filter query.
+   * @param {Knex.QueryBuilder} query
+   */
+  private commonFilterBranchesQuery = (query: Knex.QueryBuilder) => {
+    if (!isEmpty(this.query.branchesIds)) {
+      query.modify('filterByBranches', this.query.branchesIds);
+    }
+  };
+}

packages/server/src/services/FinancialStatements/TrialBalanceSheet/TrialBalanceSheetService.ts

@@ -2,12 +2,18 @@ import { Service, Inject } from 'typedi';
 import moment from 'moment';
 import TenancyService from '@/services/Tenancy/TenancyService';
 import Journal from '@/services/Accounting/JournalPoster';
-import { ITrialBalanceSheetMeta, ITrialBalanceSheetQuery, ITrialBalanceStatement } from '@/interfaces';
+import {
+  ITrialBalanceSheetMeta,
+  ITrialBalanceSheetQuery,
+  ITrialBalanceStatement,
+} from '@/interfaces';
 import TrialBalanceSheet from './TrialBalanceSheet';
 import FinancialSheet from '../FinancialSheet';
 import InventoryService from '@/services/Inventory/Inventory';
 import { parseBoolean } from 'utils';
 import { Tenant } from '@/system/models';
+import { TrialBalanceSheetRepository } from './TrialBalanceSheetRepository';
+import { TrialBalanceSheetTable } from './TrialBalanceSheetTable';
 
 @Service()
 export default class TrialBalanceSheetService extends FinancialSheet {
@@ -51,9 +57,8 @@ export default class TrialBalanceSheetService extends FinancialSheet {
   reportMetadata(tenantId: number): ITrialBalanceSheetMeta {
     const settings = this.tenancy.settings(tenantId);
 
-    const isCostComputeRunning = this.inventoryService.isItemsCostComputeRunning(
-      tenantId
-    );
+    const isCostComputeRunning =
+      this.inventoryService.isItemsCostComputeRunning(tenantId);
     const organizationName = settings.get({
       group: 'organization',
       key: 'name',
@@ -72,10 +77,8 @@ export default class TrialBalanceSheetService extends FinancialSheet {
 
   /**
    * Retrieve trial balance sheet statement.
-   * -------------
    * @param {number} tenantId
    * @param {IBalanceSheetQuery} query
-   *
    * @return {IBalanceSheetStatement}
    */
   public async trialBalanceSheet(
@@ -86,43 +89,27 @@ export default class TrialBalanceSheetService extends FinancialSheet {
       ...this.defaultQuery,
       ...query,
     };
-    const {
-      accountRepository,
-      transactionsRepository,
-    } = this.tenancy.repositories(tenantId);
 
     const tenant = await Tenant.query()
       .findById(tenantId)
       .withGraphFetched('metadata');
 
-    this.logger.info('[trial_balance_sheet] trying to calcualte the report.', {
-      tenantId,
-      filter,
-    });
-    // Retrieve all accounts on the storage.
-    const accounts = await accountRepository.all();
-    const accountsGraph = await accountRepository.getDependencyGraph();
+    const models = this.tenancy.models(tenantId);
+    const repos = this.tenancy.repositories(tenantId);
 
-    // Retrieve all journal transactions based on the given query.
-    const transactions = await transactionsRepository.journal({
-      fromDate: query.fromDate,
-      toDate: query.toDate,
-      sumationCreditDebit: true,
-      branchesIds: query.branchesIds
-    });
-    // Transform transactions array to journal collection.
-    const transactionsJournal = Journal.fromTransactions(
-      transactions,
-      tenantId,
-      accountsGraph
+    const trialBalanceSheetRepos = new TrialBalanceSheetRepository(
+      models,
+      repos,
+      filter
     );
+    await trialBalanceSheetRepos.asyncInitialize();
+
     // Trial balance report instance.
     const trialBalanceInstance = new TrialBalanceSheet(
       tenantId,
       filter,
-      accounts,
-      transactionsJournal,
-      tenant.metadata.baseCurrency,
+      trialBalanceSheetRepos,
+      tenant.metadata.baseCurrency
     );
     // Trial balance sheet data.
     const trialBalanceSheetData = trialBalanceInstance.reportData();
@@ -133,4 +120,27 @@ export default class TrialBalanceSheetService extends FinancialSheet {
       meta: this.reportMetadata(tenantId),
     };
   }
+
+  /**
+   * Retrieves the trial balance sheet table.
+   * @param {number} tenantId
+   * @param {ITrialBalanceSheetQuery} query
+   * @returns {Promise<any>}
+   */
+  public async trialBalanceSheetTable(
+    tenantId: number,
+    query: ITrialBalanceSheetQuery
+  ) {
+    const trialBalance = await this.trialBalanceSheet(tenantId, query);
+    const table = new TrialBalanceSheetTable(trialBalance.data, query, {});
+
+    return {
+      table: {
+        columns: table.tableColumns(),
+        rows: table.tableRows(),
+      },
+      meta: trialBalance.meta,
+      query: trialBalance.query,
+    };
+  }
 }

packages/server/src/services/FinancialStatements/TrialBalanceSheet/TrialBalanceSheetTable.ts

@@ -0,0 +1,146 @@
+import * as R from 'ramda';
+import FinancialSheet from '../FinancialSheet';
+import { FinancialTable } from '../FinancialTable';
+import {
+  IBalanceSheetStatementData,
+  ITableColumn,
+  ITableColumnAccessor,
+  ITableRow,
+  ITrialBalanceAccount,
+  ITrialBalanceSheetData,
+  ITrialBalanceSheetQuery,
+  ITrialBalanceTotal,
+} from '@/interfaces';
+import { tableRowMapper } from '@/utils';
+import { IROW_TYPE } from '../BalanceSheet/constants';
+import { FinancialSheetStructure } from '../FinancialSheetStructure';
+
+export class TrialBalanceSheetTable extends R.compose(
+  FinancialTable,
+  FinancialSheetStructure
+)(FinancialSheet) {
+  /**
+   * @param {ITrialBalanceSheetData}
+   */
+  public data: ITrialBalanceSheetData;
+
+  /**
+   * Balance sheet query.
+   * @param {ITrialBalanceSheetQuery}
+   */
+  public query: ITrialBalanceSheetQuery;
+
+  /**
+   * Constructor method.
+   * @param {IBalanceSheetStatementData} reportData -
+   * @param {ITrialBalanceSheetQuery} query -
+   */
+  constructor(
+    data: ITrialBalanceSheetData,
+    query: ITrialBalanceSheetQuery,
+    i18n: any
+  ) {
+    super();
+
+    this.data = data;
+    this.query = query;
+    this.i18n = i18n;
+  }
+  
+  /**
+   * Retrieve the common columns for all report nodes.
+   * @param {ITableColumnAccessor[]}
+   */
+  private commonColumnsAccessors = (): ITableColumnAccessor[] => {
+    return [
+      { key: 'account', accessor: 'formattedName' },
+      { key: 'debit', accessor: 'formattedDebit' },
+      { key: 'credit', accessor: 'formattedCredit' },
+      { key: 'total', accessor: 'formattedBalance' },
+    ];
+  };
+
+  /**
+   * Maps the account node to table row.
+   * @param {ITrialBalanceAccount} node -
+   * @returns {ITableRow}
+   */
+  private accountNodeTableRowsMapper = (
+    node: ITrialBalanceAccount
+  ): ITableRow => {
+    const columns = this.commonColumnsAccessors();
+    const meta = {
+      rowTypes: [IROW_TYPE.ACCOUNT],
+      id: node.id,
+    };
+    return tableRowMapper(node, columns, meta);
+  };
+
+  /**
+   * Maps the total node to table row.
+   * @param {ITrialBalanceTotal} node -
+   * @returns {ITableRow}
+   */
+  private totalNodeTableRowsMapper = (node: ITrialBalanceTotal): ITableRow => {
+    const columns = this.commonColumnsAccessors();
+    const meta = {
+      rowTypes: [IROW_TYPE.TOTAL],
+      id: node.id,
+    };
+    return tableRowMapper(node, columns, meta);
+  };
+
+  /**
+   * Mappes the given report sections to table rows.
+   * @param  {IBalanceSheetDataNode[]} nodes -
+   * @return {ITableRow}
+   */
+  private accountsToTableRowsMap = (
+    nodes: ITrialBalanceAccount[]
+  ): ITableRow[] => {
+    return this.mapNodesDeep(nodes, this.accountNodeTableRowsMapper);
+  };
+
+  /**
+   * Retrieves the accounts table rows of the given report data.
+   * @returns {ITableRow[]}
+   */
+  private accountsTableRows = (): ITableRow[] => {
+    return this.accountsToTableRowsMap(this.data.accounts);
+  };
+
+  /**
+   * Maps the given total node to table row.
+   * @returns {ITableRow}
+   */
+  private totalTableRow = (): ITableRow => {
+    return this.totalNodeTableRowsMapper(this.data.total);
+  };
+
+  /**
+   * Retrieves the table rows.
+   * @returns {ITableRow[]}
+   */
+  public tableRows = (): ITableRow[] => {
+    return R.compose(
+      R.append(this.totalTableRow()),
+      R.concat(this.accountsTableRows())
+    )([]);
+  };
+
+  /**
+   * Retrrieves the table columns.
+   * @returns {ITableColumn[]}
+   */
+  public tableColumns = (): ITableColumn[] => {
+    return R.compose(
+      this.tableColumnsCellIndexing,
+      R.concat([
+        { key: 'account_name', label: 'Account' },
+        { key: 'debit', label: 'Debit' },
+        { key: 'credit', label: 'Credit' },
+        { key: 'total', label: 'Total' },
+      ])
+    )([]);
+  };
+}

packages/server/src/services/FinancialStatements/TrialBalanceSheet/_constants.ts

@@ -0,0 +1,5 @@
+
+export enum IROW_TYPE {
+  ACCOUNT = 'ACCOUNT',
+  TOTAL = 'TOTAL',
+}

packages/server/src/services/Items/CreateItem.ts

@@ -55,6 +55,18 @@ export class CreateItem {
         itemDTO.inventoryAccountId
       );
     }
+    if (itemDTO.purchaseTaxRateId) {
+      await this.validators.validatePurchaseTaxRateExistance(
+        tenantId,
+        itemDTO.purchaseTaxRateId
+      );
+    }
+    if (itemDTO.sellTaxRateId) {
+      await this.validators.validateSellTaxRateExistance(
+        tenantId,
+        itemDTO.sellTaxRateId
+      );
+    }
   }
 
   /**

packages/server/src/services/Items/EditItem.ts

@@ -76,6 +76,20 @@ export class EditItem {
         itemDTO.inventoryAccountId
       );
     }
+    // Validate the purchase tax rate id existance.
+    if (itemDTO.purchaseTaxRateId) {
+      await this.validators.validatePurchaseTaxRateExistance(
+        tenantId,
+        itemDTO.purchaseTaxRateId
+      );
+    }
+    // Validate the sell tax rate id existance.
+    if (itemDTO.sellTaxRateId) {
+      await this.validators.validateSellTaxRateExistance(
+        tenantId,
+        itemDTO.sellTaxRateId
+      );
+    }
     // Validate inventory account should be modified in inventory item
     // has inventory transactions.
     await this.validators.validateItemInvnetoryAccountModified(

packages/server/src/services/Items/GetItem.ts

@@ -27,6 +27,8 @@ export class GetItem {
       .withGraphFetched('category')
       .withGraphFetched('costAccount')
       .withGraphFetched('itemWarehouses.warehouse')
+      .withGraphFetched('sellTaxRate')
+      .withGraphFetched('purchaseTaxRate')
       .throwIfNotFound();
 
     return this.transformer.transform(tenantId, item, new ItemTransformer());

packages/server/src/services/Items/ItemValidators.ts

@@ -241,4 +241,40 @@ export class ItemsValidators {
       throw new ServiceError(ERRORS.ITEM_CANNOT_CHANGE_INVENTORY_TYPE);
     }
   }
+
+  /**
+   * Validate the purchase tax rate id existance.
+   * @param {number} tenantId -
+   * @param {number} taxRateId -
+   */
+  public async validatePurchaseTaxRateExistance(
+    tenantId: number,
+    taxRateId: number
+  ) {
+    const { TaxRate } = this.tenancy.models(tenantId);
+
+    const foundTaxRate = await TaxRate.query().findById(taxRateId);
+
+    if (!foundTaxRate) {
+      throw new ServiceError(ERRORS.PURCHASE_TAX_RATE_NOT_FOUND);
+    }
+  }
+
+  /**
+   * Validate the sell tax rate id existance.
+   * @param {number} tenantId
+   * @param {number} taxRateId
+   */
+  public async validateSellTaxRateExistance(
+    tenantId: number,
+    taxRateId: number
+  ) {
+    const { TaxRate } = this.tenancy.models(tenantId);
+
+    const foundTaxRate = await TaxRate.query().findById(taxRateId);
+
+    if (!foundTaxRate) {
+      throw new ServiceError(ERRORS.SELL_TAX_RATE_NOT_FOUND);
+    }
+  }
 }

packages/server/src/services/Items/ItemsEntriesService.ts

@@ -264,4 +264,13 @@ export default class ItemsEntriesService {
   public getTotalItemsEntries(entries: ItemEntry[]): number {
     return sumBy(entries, (e) => ItemEntry.calcAmount(e));
   }
+
+  /**
+   * Retrieve the non-zero tax items entries.
+   * @param {IItemEntry[]} entries -
+   * @returns {IItemEntry[]}
+   */
+  public getNonZeroEntries(entries: IItemEntry[]): IItemEntry[] {
+    return entries.filter((e) => e.taxRate > 0);
+  }
 }

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

@@ -22,7 +22,10 @@ export const ERRORS = {
   TYPE_CANNOT_CHANGE_WITH_ITEM_HAS_TRANSACTIONS: 'TYPE_CANNOT_CHANGE_WITH_ITEM_HAS_TRANSACTIONS',
   INVENTORY_ACCOUNT_CANNOT_MODIFIED: 'INVENTORY_ACCOUNT_CANNOT_MODIFIED',
 
-  ITEM_HAS_ASSOCIATED_TRANSACTIONS: 'ITEM_HAS_ASSOCIATED_TRANSACTIONS'
+  ITEM_HAS_ASSOCIATED_TRANSACTIONS: 'ITEM_HAS_ASSOCIATED_TRANSACTIONS',
+
+  PURCHASE_TAX_RATE_NOT_FOUND: 'PURCHASE_TAX_RATE_NOT_FOUND',
+  SELL_TAX_RATE_NOT_FOUND: 'SELL_TAX_RATE_NOT_FOUND',
 };
 
 export const DEFAULT_VIEW_COLUMNS = [];

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

@@ -203,8 +203,8 @@ export class BillPaymentGLEntries {
 
   /**
    * Retrieves the payment GL payable entry.
-   * @param   {IBillPayment} billPayment
-   * @param   {number} APAccountId
+   * @param {IBillPayment} billPayment
+   * @param {number} APAccountId
    * @returns {ILedgerEntry}
    */
   private getPaymentGLPayableEntry = (

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

@@ -14,6 +14,7 @@ import {
 import { BranchTransactionDTOTransform } from '@/services/Branches/Integrations/BranchTransactionDTOTransform';
 import { WarehouseTransactionDTOTransform } from '@/services/Warehouses/Integrations/WarehouseTransactionDTOTransform';
 import HasTenancyService from '@/services/Tenancy/TenancyService';
+import { ItemEntriesTaxTransactions } from '@/services/TaxRates/ItemEntriesTaxTransactions';
 
 @Service()
 export class BillDTOTransformer {
@@ -23,6 +24,9 @@ export class BillDTOTransformer {
   @Inject()
   private warehouseDTOTransform: WarehouseTransactionDTOTransform;
 
+  @Inject()
+  private taxDTOTransformer: ItemEntriesTaxTransactions;
+
   @Inject()
   private tenancy: HasTenancyService;
 
@@ -73,14 +77,24 @@ export class BillDTOTransformer {
     const billNumber = billDTO.billNumber || oldBill?.billNumber;
 
     const initialEntries = billDTO.entries.map((entry) => ({
-      reference_type: 'Bill',
+      referenceType: 'Bill',
+      isInclusiveTax: billDTO.isInclusiveTax,
       ...omit(entry, ['amount']),
     }));
-    const entries = await composeAsync(
+    const asyncEntries = await composeAsync(
+      // Associate tax rate from tax id to entries.
+      this.taxDTOTransformer.assocTaxRateFromTaxIdToEntries(tenantId),
+      // Associate tax rate id from tax code to entries.
+      this.taxDTOTransformer.assocTaxRateIdFromCodeToEntries(tenantId),
       // Sets the default cost account to the bill entries.
       this.setBillEntriesDefaultAccounts(tenantId)
     )(initialEntries);
 
+    const entries = R.compose(
+      // Remove tax code from entries.
+      R.map(R.omit(['taxCode']))
+    )(asyncEntries);
+
     const initialDTO = {
       ...formatDateFields(omit(billDTO, ['open', 'entries']), [
         'billDate',
@@ -100,6 +114,8 @@ export class BillDTOTransformer {
       userId: authorizedUser.id,
     };
     return R.compose(
+      // Associates tax amount withheld to the model.
+      this.taxDTOTransformer.assocTaxAmountWithheldFromEntries,
       this.branchDTOTransform.transformDTO(tenantId),
       this.warehouseDTOTransform.transformDTO(tenantId)
     )(initialDTO);

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

@@ -7,6 +7,7 @@ import { AccountNormal, IBill, IItemEntry, ILedgerEntry } from '@/interfaces';
 import HasTenancyService from '@/services/Tenancy/TenancyService';
 import Ledger from '@/services/Accounting/Ledger';
 import LedgerStorageService from '@/services/Accounting/LedgerStorageService';
+import ItemsEntriesService from '@/services/Items/ItemsEntriesService';
 
 @Service()
 export class BillGLEntries {
@@ -16,6 +17,9 @@ export class BillGLEntries {
   @Inject()
   private ledgerStorage: LedgerStorageService;
 
+  @Inject()
+  private itemsEntriesService: ItemsEntriesService;
+
   /**
    * Creates bill GL entries.
    * @param {number} tenantId -
@@ -43,8 +47,16 @@ export class BillGLEntries {
       {},
       trx
     );
-    const billLedger = this.getBillLedger(bill, APAccount.id);
-
+    // Find or create tax payable account.
+    const taxPayableAccount = await accountRepository.findOrCreateTaxPayable(
+      {},
+      trx
+    );
+    const billLedger = this.getBillLedger(
+      bill,
+      APAccount.id,
+      taxPayableAccount.id
+    );
     // Commit the GL enties on the storage.
     await this.ledgerStorage.commit(tenantId, billLedger, trx);
   };
@@ -83,7 +95,7 @@ export class BillGLEntries {
 
   /**
    * Retrieves the bill common entry.
-   * @param   {IBill} bill
+   * @param {IBill} bill
    * @returns {ILedgerEntry}
    */
   private getBillCommonEntry = (bill: IBill) => {
@@ -119,7 +131,7 @@ export class BillGLEntries {
     (bill: IBill, entry: IItemEntry, index: number): ILedgerEntry => {
       const commonJournalMeta = this.getBillCommonEntry(bill);
 
-      const localAmount = bill.exchangeRate * entry.amount;
+      const localAmount = bill.exchangeRate * entry.amountExludingTax;
       const landedCostAmount = sumBy(entry.allocatedCostEntries, 'cost');
 
       return {
@@ -173,7 +185,7 @@ export class BillGLEntries {
 
     return {
       ...commonJournalMeta,
-      credit: bill.localAmount,
+      credit: bill.totalLocal,
       accountId: payableAccountId,
       contactId: bill.vendorId,
       accountNormal: AccountNormal.CREDIT,
@@ -182,15 +194,62 @@ export class BillGLEntries {
     };
   };
 
+  /**
+   * Retrieves the bill tax GL entry.
+   * @param {IBill} bill -
+   * @param {number} taxPayableAccountId -
+   * @param {IItemEntry} entry -
+   * @param {number} index -
+   * @returns {ILedgerEntry}
+   */
+  private getBillTaxEntry = R.curry(
+    (
+      bill: IBill,
+      taxPayableAccountId: number,
+      entry: IItemEntry,
+      index: number
+    ): ILedgerEntry => {
+      const commonJournalMeta = this.getBillCommonEntry(bill);
+
+      return {
+        ...commonJournalMeta,
+        debit: entry.taxAmount,
+        index,
+        indexGroup: 30,
+        accountId: taxPayableAccountId,
+        accountNormal: AccountNormal.CREDIT,
+        taxRateId: entry.taxRateId,
+        taxRate: entry.taxRate,
+      };
+    }
+  );
+
+  /**
+   * Retrieves the bill tax GL entries.
+   * @param {IBill} bill
+   * @param {number} taxPayableAccountId
+   * @returns {ILedgerEntry[]}
+   */
+  private getBillTaxEntries = (bill: IBill, taxPayableAccountId: number) => {
+    // Retrieves the non-zero tax entries.
+    const nonZeroTaxEntries = this.itemsEntriesService.getNonZeroEntries(
+      bill.entries
+    );
+    const transformTaxEntry = this.getBillTaxEntry(bill, taxPayableAccountId);
+
+    return nonZeroTaxEntries.map(transformTaxEntry);
+  };
+
   /**
    * Retrieves the given bill GL entries.
-   * @param   {IBill} bill
-   * @param   {number} payableAccountId
+   * @param {IBill} bill
+   * @param {number} payableAccountId
    * @returns {ILedgerEntry[]}
    */
   private getBillGLEntries = (
     bill: IBill,
-    payableAccountId: number
+    payableAccountId: number,
+    taxPayableAccountId: number
   ): ILedgerEntry[] => {
     const payableEntry = this.getBillPayableEntry(payableAccountId, bill);
 
@@ -201,18 +260,28 @@ export class BillGLEntries {
     const landedCostEntries = bill.locatedLandedCosts.map(
       landedCostTransformer
     );
+    const taxEntries = this.getBillTaxEntries(bill, taxPayableAccountId);
+
     // Allocate cost entries journal entries.
-    return [payableEntry, ...itemsEntries, ...landedCostEntries];
+    return [payableEntry, ...itemsEntries, ...landedCostEntries, ...taxEntries];
   };
 
   /**
    * Retrieves the given bill ledger.
-   * @param   {IBill} bill
-   * @param   {number} payableAccountId
+   * @param {IBill} bill
+   * @param {number} payableAccountId
    * @returns {Ledger}
    */
-  private getBillLedger = (bill: IBill, payableAccountId: number) => {
-    const entries = this.getBillGLEntries(bill, payableAccountId);
+  private getBillLedger = (
+    bill: IBill,
+    payableAccountId: number,
+    taxPayableAccountId: number
+  ) => {
+    const entries = this.getBillGLEntries(
+      bill,
+      payableAccountId,
+      taxPayableAccountId
+    );
 
     return new Ledger(entries);
   };