NeoRazorX · lanzalibre · Jul 16, 2026
diff --git a/Core/Lib/Accounting/TrialBalance.php b/Core/Lib/Accounting/TrialBalance.php
@@ -0,0 +1,123 @@
+<?php
+/**
+ * This file is part of FacturaScripts
+ * Copyright (C) 2026 Carlos Garcia Gomez <carlos@facturascripts.com>
+ *
+ * This program is free software: you can redistribute it and/or modify
+ * it under the terms of the GNU Lesser General Public License as
+ * published by the Free Software Foundation, either version 3 of the
+ * License, or (at your option) any later version.
+ *
+ * This program is distributed in the hope that it will be useful,
+ * but WITHOUT ANY WARRANTY; without even the implied warranty of
+ * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
+ * GNU Lesser General Public License for more details.
+ *
+ * You should have received a copy of the GNU Lesser General Public License
+ * along with this program. If not, see <http://www.gnu.org/licenses/>.
+ */
+
+namespace FacturaScripts\Core\Lib\Accounting;
+
+use FacturaScripts\Core\Base\DataBase;
+use FacturaScripts\Core\Model\Asiento;
+use FacturaScripts\Core\Tools;
+use FacturaScripts\Dinamic\Model\Partida;
+
+/**
+ * Balance de sumas y saldos calculado directamente desde las partidas (nunca
+ * desde los saldos en caché de subcuentas/cuentas, que pueden estar
+ * desactualizados tras importaciones masivas). Agrupa por grupo (1 dígito),
+ * cuenta (3 dígitos) o subcuenta, con filtro opcional de fechas, y excluye
+ * por defecto los asientos de regularización y cierre.
+ *
+ * @author Santiago Lopez <santilh@gmail.com>
+ */
+class TrialBalance
+{
+    const LEVEL_GROUP = 'grupo';
+    const LEVEL_ACCOUNT = 'cuenta';
+    const LEVEL_SUBACCOUNT = 'subcuenta';
+
+    /**
+     * Devuelve el balance de sumas y saldos del ejercicio como lista de filas
+     * ['codigo' => string, 'debe' => float, 'haber' => float, 'saldo' => float],
+     * ordenadas por código.
+     *
+     * Parámetros opcionales:
+     * - fecha_desde / fecha_hasta: acotar por fecha de asiento
+     * - include_closing: incluir los asientos de regularización (R) y cierre (C),
+     *   excluidos por defecto para que el balance no salga a cero en ejercicios cerrados
+     *
+     * @param string $codejercicio
+     * @param string $level una de las constantes LEVEL_*
+     * @param array $params
+     *
+     * @return array
+     */
+    public static function generate(string $codejercicio, string $level = self::LEVEL_GROUP, array $params = []): array
+    {
+        $lengths = [
+            self::LEVEL_GROUP => 1,
+            self::LEVEL_ACCOUNT => 3,
+            self::LEVEL_SUBACCOUNT => 10
+        ];
+        $length = $lengths[$level] ?? 1;
+
+        $db = new DataBase();
+        $sql = 'SELECT SUBSTR(p.codsubcuenta, 1, ' . $length . ') AS codigo,'
+            . ' COALESCE(SUM(p.debe), 0) AS debe, COALESCE(SUM(p.haber), 0) AS haber'
+            . ' FROM ' . Partida::tableName() . ' p'
+            . ' JOIN ' . Asiento::tableName() . ' a ON a.idasiento = p.idasiento'
+            . ' WHERE a.codejercicio = ' . $db->var2str($codejercicio);
+
+        if (empty($params['include_closing'])) {
+            $sql .= " AND (a.operacion IS NULL OR a.operacion NOT IN ("
+                . $db->var2str(Asiento::OPERATION_REGULARIZATION) . ', '
+                . $db->var2str(Asiento::OPERATION_CLOSING) . '))';
+        }
+        if (!empty($params['fecha_desde'])) {
+            $sql .= ' AND a.fecha >= ' . $db->var2str($params['fecha_desde']);
+        }
+        if (!empty($params['fecha_hasta'])) {
+            $sql .= ' AND a.fecha <= ' . $db->var2str($params['fecha_hasta']);
+        }
+
+        $sql .= ' GROUP BY SUBSTR(p.codsubcuenta, 1, ' . $length . ') ORDER BY codigo';
+
+        $rows = [];
+        foreach ($db->select($sql) as $row) {
+            $debe = Tools::round((float)$row['debe']);
+            $haber = Tools::round((float)$row['haber']);
+            $rows[] = [
+                'codigo' => $row['codigo'],
+                'debe' => $debe,
+                'haber' => $haber,
+                'saldo' => Tools::round($debe - $haber)
+            ];
+        }
+
+        return $rows;
+    }
+
+    /**
+     * Resultado del ejercicio calculado desde las partidas: la suma de
+     * (haber - debe) de los grupos 6 y 7. Positivo = beneficio.
+     *
+     * @param string $codejercicio
+     * @param array $params los mismos que generate()
+     *
+     * @return float
+     */
+    public static function result(string $codejercicio, array $params = []): float
+    {
+        $result = 0.0;
+        foreach (self::generate($codejercicio, self::LEVEL_GROUP, $params) as $row) {
+            if (in_array($row['codigo'], ['6', '7'])) {
+                $result += $row['haber'] - $row['debe'];
+            }
+        }
+
+        return Tools::round($result);
+    }
+}
diff --git a/Test/Core/Lib/TrialBalanceTest.php b/Test/Core/Lib/TrialBalanceTest.php
@@ -0,0 +1,218 @@
+<?php
+/**
+ * This file is part of FacturaScripts
+ * Copyright (C) 2026 Carlos Garcia Gomez <carlos@facturascripts.com>
+ *
+ * This program is free software: you can redistribute it and/or modify
+ * it under the terms of the GNU Lesser General Public License as
+ * published by the Free Software Foundation, either version 3 of the
+ * License, or (at your option) any later version.
+ *
+ * This program is distributed in the hope that it will be useful,
+ * but WITHOUT ANY WARRANTY; without even the implied warranty of
+ * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
+ * GNU Lesser General Public License for more details.
+ *
+ * You should have received a copy of the GNU Lesser General Public License
+ * along with this program. If not, see <http://www.gnu.org/licenses/>.
+ */
+
+namespace FacturaScripts\Test\Core\Lib;
+
+use FacturaScripts\Core\Lib\Accounting\TrialBalance;
+use FacturaScripts\Core\Model\Asiento;
+use FacturaScripts\Core\Model\Ejercicio;
+use FacturaScripts\Core\Tools;
+use FacturaScripts\Core\Where;
+use FacturaScripts\Dinamic\Model\Subcuenta;
+use FacturaScripts\Test\Traits\DefaultSettingsTrait;
+use FacturaScripts\Test\Traits\LogErrorsTrait;
+use PHPUnit\Framework\TestCase;
+
+final class TrialBalanceTest extends TestCase
+{
+    use DefaultSettingsTrait;
+    use LogErrorsTrait;
+
+    public static function setUpBeforeClass(): void
+    {
+        self::setDefaultSettings();
+
+        // nos aseguramos de que existe el ejercicio actual antes de instalar el plan contable
+        $exercise = new Ejercicio();
+        $exercise->idempresa = Tools::settings('default', 'idempresa', 1);
+        $exercise->loadFromDate(Tools::date());
+
+        self::installAccountingPlan();
+        self::removeTaxRegularization();
+    }
+
+    public function testTrialBalanceByGroup(): void
+    {
+        // creamos el asiento para conocer el ejercicio por defecto
+        $asiento = new Asiento();
+        $asiento->concepto = 'Test balance por grupo';
+        $this->assertTrue($asiento->save(), 'asiento-cant-save');
+        $codejercicio = $asiento->getExercise()->codejercicio;
+
+        $sub5 = $this->getSubaccountByGroup($codejercicio, '5');
+        $sub6 = $this->getSubaccountByGroup($codejercicio, '6');
+        $sub7 = $this->getSubaccountByGroup($codejercicio, '7');
+        $this->assertNotNull($sub5, 'no-group-5-subaccount');
+        $this->assertNotNull($sub6, 'no-group-6-subaccount');
+        $this->assertNotNull($sub7, 'no-group-7-subaccount');
+
+        // el balance puede contener datos de otros tests: comparamos diferencias
+        $before = $this->indexByCode(TrialBalance::generate($codejercicio));
+        $resultBefore = TrialBalance::result($codejercicio);
+
+        // DR 6xx 100, DR 5xx 50 / CR 7xx 150
+        $this->addLine($asiento, $sub6, 100, 0);
+        $this->addLine($asiento, $sub5, 50, 0);
+        $this->addLine($asiento, $sub7, 0, 150);
+
+        $after = $this->indexByCode(TrialBalance::generate($codejercicio));
+        $this->assertEqualsWithDelta(100.0, ($after['6']['debe'] ?? 0) - ($before['6']['debe'] ?? 0), 0.001, 'group-6-debe-wrong');
+        $this->assertEqualsWithDelta(50.0, ($after['5']['debe'] ?? 0) - ($before['5']['debe'] ?? 0), 0.001, 'group-5-debe-wrong');
+        $this->assertEqualsWithDelta(150.0, ($after['7']['haber'] ?? 0) - ($before['7']['haber'] ?? 0), 0.001, 'group-7-haber-wrong');
+
+        // resultado = (haber - debe) de los grupos 6 y 7: -100 + 150 = +50
+        $this->assertEqualsWithDelta(50.0, TrialBalance::result($codejercicio) - $resultBefore, 0.001, 'result-wrong');
+
+        // eliminamos y comprobamos que el balance vuelve al estado anterior
+        $this->assertTrue($asiento->delete(), 'asiento-cant-delete');
+        $this->assertEqualsWithDelta($resultBefore, TrialBalance::result($codejercicio), 0.001, 'result-not-restored');
+    }
+
+    public function testTrialBalanceByAccountAndSubaccount(): void
+    {
+        $asiento = new Asiento();
+        $asiento->concepto = 'Test balance por cuenta';
+        $this->assertTrue($asiento->save(), 'asiento-cant-save');
+        $codejercicio = $asiento->getExercise()->codejercicio;
+
+        $sub6 = $this->getSubaccountByGroup($codejercicio, '6');
+        $sub7 = $this->getSubaccountByGroup($codejercicio, '7');
+
+        $account6 = substr($sub6->codsubcuenta, 0, 3);
+        $beforeAccount = $this->indexByCode(TrialBalance::generate($codejercicio, TrialBalance::LEVEL_ACCOUNT));
+        $beforeSub = $this->indexByCode(TrialBalance::generate($codejercicio, TrialBalance::LEVEL_SUBACCOUNT));
+
+        // DR 6xx 30 / CR 7xx 30
+        $this->addLine($asiento, $sub6, 30, 0);
+        $this->addLine($asiento, $sub7, 0, 30);
+
+        // nivel cuenta: la cuenta de la subcuenta 6xx suma 30 al debe
+        $afterAccount = $this->indexByCode(TrialBalance::generate($codejercicio, TrialBalance::LEVEL_ACCOUNT));
+        $this->assertEqualsWithDelta(30.0,
+            ($afterAccount[$account6]['debe'] ?? 0) - ($beforeAccount[$account6]['debe'] ?? 0), 0.001,
+            'account-debe-wrong');
+
+        // nivel subcuenta: la subcuenta exacta suma 30 al debe
+        $afterSub = $this->indexByCode(TrialBalance::generate($codejercicio, TrialBalance::LEVEL_SUBACCOUNT));
+        $this->assertEqualsWithDelta(30.0,
+            ($afterSub[$sub6->codsubcuenta]['debe'] ?? 0) - ($beforeSub[$sub6->codsubcuenta]['debe'] ?? 0), 0.001,
+            'subaccount-debe-wrong');
+
+        $this->assertTrue($asiento->delete(), 'asiento-cant-delete');
+    }
+
+    public function testExcludesClosingEntries(): void
+    {
+        // asiento de regularización (operacion R)
+        $asiento = new Asiento();
+        $asiento->concepto = 'Test regularización';
+        $asiento->operacion = Asiento::OPERATION_REGULARIZATION;
+        $this->assertTrue($asiento->save(), 'asiento-cant-save');
+        $codejercicio = $asiento->getExercise()->codejercicio;
+
+        $sub6 = $this->getSubaccountByGroup($codejercicio, '6');
+        $sub7 = $this->getSubaccountByGroup($codejercicio, '7');
+
+        $before = $this->indexByCode(TrialBalance::generate($codejercicio));
+        $beforeIncluding = $this->indexByCode(TrialBalance::generate($codejercicio, TrialBalance::LEVEL_GROUP, ['include_closing' => true]));
+
+        $this->addLine($asiento, $sub6, 77, 0);
+        $this->addLine($asiento, $sub7, 0, 77);
+
+        // por defecto los asientos R quedan fuera del balance
+        $after = $this->indexByCode(TrialBalance::generate($codejercicio));
+        $this->assertEqualsWithDelta(0.0, ($after['6']['debe'] ?? 0) - ($before['6']['debe'] ?? 0), 0.001, 'closing-not-excluded');
+
+        // con include_closing sí aparecen
+        $afterIncluding = $this->indexByCode(TrialBalance::generate($codejercicio, TrialBalance::LEVEL_GROUP, ['include_closing' => true]));
+        $this->assertEqualsWithDelta(77.0,
+            ($afterIncluding['6']['debe'] ?? 0) - ($beforeIncluding['6']['debe'] ?? 0), 0.001,
+            'closing-not-included');
+
+        $this->assertTrue($asiento->delete(), 'asiento-cant-delete');
+    }
+
+    public function testDateFilter(): void
+    {
+        $asiento = new Asiento();
+        $asiento->concepto = 'Test filtro fechas';
+        $this->assertTrue($asiento->save(), 'asiento-cant-save');
+        $codejercicio = $asiento->getExercise()->codejercicio;
+
+        $sub6 = $this->getSubaccountByGroup($codejercicio, '6');
+        $sub7 = $this->getSubaccountByGroup($codejercicio, '7');
+
+        // rango que excluye la fecha del asiento (posterior a hoy)
+        $tomorrow = date('Y-m-d', strtotime($asiento->fecha . ' +1 day'));
+        $beforeOut = $this->indexByCode(TrialBalance::generate($codejercicio, TrialBalance::LEVEL_GROUP, ['fecha_desde' => $tomorrow]));
+        $beforeIn = $this->indexByCode(TrialBalance::generate($codejercicio, TrialBalance::LEVEL_GROUP, ['fecha_hasta' => $asiento->fecha]));
+
+        $this->addLine($asiento, $sub6, 11, 0);
+        $this->addLine($asiento, $sub7, 0, 11);
+
+        // fuera del rango: sin cambios
+        $afterOut = $this->indexByCode(TrialBalance::generate($codejercicio, TrialBalance::LEVEL_GROUP, ['fecha_desde' => $tomorrow]));
+        $this->assertEqualsWithDelta(0.0, ($afterOut['6']['debe'] ?? 0) - ($beforeOut['6']['debe'] ?? 0), 0.001, 'date-filter-not-applied');
+
+        // dentro del rango: aparece
+        $afterIn = $this->indexByCode(TrialBalance::generate($codejercicio, TrialBalance::LEVEL_GROUP, ['fecha_hasta' => $asiento->fecha]));
+        $this->assertEqualsWithDelta(11.0, ($afterIn['6']['debe'] ?? 0) - ($beforeIn['6']['debe'] ?? 0), 0.001, 'date-filter-wrong');
+
+        $this->assertTrue($asiento->delete(), 'asiento-cant-delete');
+    }
+
+    private function addLine(Asiento $asiento, Subcuenta $subcuenta, float $debe, float $haber): void
+    {
+        $line = $asiento->getNewLine();
+        $line->setAccount($subcuenta);
+        $line->concepto = 'Test partida';
+        $line->debe = $debe;
+        $line->haber = $haber;
+        $this->assertTrue($line->save(), 'linea-cant-save');
+    }
+
+    private function getSubaccountByGroup(string $codejercicio, string $group): ?Subcuenta
+    {
+        $where = [
+            Where::eq('codejercicio', $codejercicio),
+            Where::gte('codsubcuenta', $group),
+            Where::lt('codsubcuenta', (string)((int)$group + 1))
+        ];
+        foreach (Subcuenta::all($where, ['codsubcuenta' => 'ASC'], 0, 1) as $item) {
+            return $item;
+        }
+
+        return null;
+    }
+
+    private function indexByCode(array $rows): array
+    {
+        $indexed = [];
+        foreach ($rows as $row) {
+            $indexed[$row['codigo']] = $row;
+        }
+
+        return $indexed;
+    }
+
+    protected function tearDown(): void
+    {
+        $this->logErrors();
+    }
+}