Initial commit: Horux Strategy Platform

- Laravel 11 backend with API REST
- React 18 + TypeScript + Vite frontend
- Multi-parser architecture for accounting systems (CONTPAQi, Aspel, SAP)
- 27+ financial metrics calculation
- PDF report generation with Browsershot
- Complete documentation (10 documents)

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

backend/app/Models/Cuenta.php

@@ -0,0 +1,109 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+
+class Cuenta extends Model
+{
+    use HasFactory;
+
+    protected $fillable = [
+        'balanza_id',
+        'codigo',
+        'nombre',
+        'nivel',
+        'reporte_contable_id',
+        'categoria_contable_id',
+        'cuenta_padre_id',
+        'saldo_inicial_deudor',
+        'saldo_inicial_acreedor',
+        'cargos',
+        'abonos',
+        'saldo_final_deudor',
+        'saldo_final_acreedor',
+        'excluida',
+        'es_cuenta_padre',
+        'requiere_revision',
+        'nota_revision',
+    ];
+
+    protected function casts(): array
+    {
+        return [
+            'saldo_inicial_deudor' => 'decimal:2',
+            'saldo_inicial_acreedor' => 'decimal:2',
+            'cargos' => 'decimal:2',
+            'abonos' => 'decimal:2',
+            'saldo_final_deudor' => 'decimal:2',
+            'saldo_final_acreedor' => 'decimal:2',
+            'excluida' => 'boolean',
+            'es_cuenta_padre' => 'boolean',
+            'requiere_revision' => 'boolean',
+        ];
+    }
+
+    public function balanza(): BelongsTo
+    {
+        return $this->belongsTo(Balanza::class);
+    }
+
+    public function reporteContable(): BelongsTo
+    {
+        return $this->belongsTo(ReporteContable::class);
+    }
+
+    public function categoriaContable(): BelongsTo
+    {
+        return $this->belongsTo(CategoriaContable::class);
+    }
+
+    public function cuentaPadre(): BelongsTo
+    {
+        return $this->belongsTo(Cuenta::class, 'cuenta_padre_id');
+    }
+
+    public function cuentasHijo(): HasMany
+    {
+        return $this->hasMany(Cuenta::class, 'cuenta_padre_id');
+    }
+
+    public function getSaldoInicialNetoAttribute(): float
+    {
+        return $this->saldo_inicial_deudor - $this->saldo_inicial_acreedor;
+    }
+
+    public function getSaldoFinalNetoAttribute(): float
+    {
+        return $this->saldo_final_deudor - $this->saldo_final_acreedor;
+    }
+
+    public function getMovimientoNetoAttribute(): float
+    {
+        return $this->cargos - $this->abonos;
+    }
+
+    /**
+     * Recalcula el saldo considerando solo cuentas hijo activas
+     */
+    public function recalcularSaldoDesdeHijos(): void
+    {
+        if (!$this->es_cuenta_padre) {
+            return;
+        }
+
+        $hijosActivos = $this->cuentasHijo()->where('excluida', false)->get();
+
+        $this->saldo_inicial_deudor = $hijosActivos->sum('saldo_inicial_deudor');
+        $this->saldo_inicial_acreedor = $hijosActivos->sum('saldo_inicial_acreedor');
+        $this->cargos = $hijosActivos->sum('cargos');
+        $this->abonos = $hijosActivos->sum('abonos');
+        $this->saldo_final_deudor = $hijosActivos->sum('saldo_final_deudor');
+        $this->saldo_final_acreedor = $hijosActivos->sum('saldo_final_acreedor');
+
+        $this->save();
+    }
+}