@extends('layouts.app') @section('title', 'Year-End Close') @push('styles') @endpush @php $money = fn ($n) => ($n < 0 ? '(' : '') . '₦' . number_format(abs($n), 2) . ($n < 0 ? ')' : ''); $isClosed = $close?->isClosed(); $wasReopened = $close && !$isClosed; $statusOf = fn ($y) => ($closes[$y] ?? null)?->isClosed() ? 'closed' : (($closes[$y] ?? null) ? 'reopened' : ($y < today()->year ? 'open' : 'current')); $dot = ['closed' => '#15803d', 'reopened' => '#b45309', 'open' => '#b91c1c', 'current' => '#94a3b8']; @endphp @section('content')
Close a finished year: its revenue and expenses are moved into Retained Earnings and the year is locked, so nothing — from any module — can be posted into it afterwards. Balance-sheet accounts carry into the new year automatically.
{{ $isClosed ? 'Posted on December 31 and locked.' : 'What closing would post, dated December 31, ' . $year . '. Recalculated live from the ledger.' }}
| Account | Type | Year's balance | Debit | Credit |
|---|---|---|---|---|
| {{ $a->account_code }}{{ $a->account_name }} | {{ $a->account_type }} | {{ $money($a->net) }} | {{ $debit ? '₦' . number_format($debit, 2) : '' }} | {{ $credit ? '₦' . number_format($credit, 2) : '' }} |
| 3900Retained Earnings | Equity | {{ $preview['net'] < 0 ? '₦' . number_format(-$preview['net'], 2) : '' }} | {{ $preview['net'] > 0 ? '₦' . number_format($preview['net'], 2) : '' }} |
The balance sheet at December 31, {{ $year }} — carried forward by the ledger itself.
Every close and reopening.