'Cash', 'type' => 'asset', 'code' => 'AC-001'], ['name' => 'Bank', 'type' => 'asset', 'code' => 'AC-002'], ['name' => 'Loan Receivable', 'type' => 'asset', 'code' => 'AC-003'], ['name' => 'Sales', 'type' => 'income', 'code' => 'AC-101'], ['name' => 'Purchase', 'type' => 'expense', 'code' => 'AC-201'], ['name' => 'Operating Expense', 'type' => 'expense', 'code' => 'AC-202'], ['name' => 'Loan Payable', 'type' => 'liability', 'code' => 'AC-301'], ['name' => 'Tips Received', 'type' => 'liability', 'code' => 'AC-302'], ]; foreach ($defaultAccounts as $acc) { Account::updateOrCreate( [ 'restaurant_id' => $restaurantId, 'code' => $acc['code'], ], [ 'name' => $acc['name'], 'type' => $acc['type'], 'opening_balance' => 0, 'current_balance' => 0, 'status' => 1, ] ); } } }