opensourcepos/app/Helpers/importfile_helper.php

<?php

function generate_import_items_csv(array $stock_locations, array $attributes): string
{
    $csv_headers = pack('CCC', 0xEF, 0xBB, 0xBF);    // Encode the Byte-Order Mark (BOM) so that UTF-8 File headers display properly in Microsoft Excel
    $csv_headers .= 'Id,Barcode,"Item Name",Category,"Supplier ID","Cost Price","Unit Price","Tax 1 Name","Tax 1 Percent","Tax 2 Name","Tax 2 Percent","Reorder Level",Description,"Allow Alt Description","Item has Serial Number",Image,HSN';
    $csv_headers .= generate_stock_location_headers($stock_locations);
    $csv_headers .= generate_attribute_headers($attributes);

    return $csv_headers;
}

function generate_stock_location_headers(array $locations): string
{
    $location_headers = '';

    foreach ($locations as $location_name) {
        $location_headers .= ',"location_' . $location_name . '"';
    }

    return $location_headers;
}

function generate_attribute_headers(array $attribute_names): string
{
    $attribute_headers = '';
    unset($attribute_names[-1]);

    foreach ($attribute_names as $attribute_name) {
        $attribute_headers .= ',"attribute_' . $attribute_name . '"';
    }

    return $attribute_headers;
}

/**
 * Processes a CSV file and returns it.
 *
 * @return array A multidimensional array of rows found within the file and their associative key/value pairs.
 */
function get_csv_file(string $file_name): array
{
    $csv_rows = false;

    if (($csv_file = fopen($file_name, 'rb')) !== false) {
        helper('security');

        $csv_rows = [];

        // Skip Byte-Order Mark
        if (bom_exists($csv_file)) {
            fseek($csv_file, 3);
        }

        $headers = fgetcsv($csv_file);

        while (($row = fgetcsv($csv_file)) !== false) {
            if ($row !== [null]) {
                $csv_rows[] = array_combine($headers, $row);
            }
        }

        fclose($csv_file);
    }

    return $csv_rows;
}

function bom_exists(&$file_handle): bool
{
    $result    = false;
    $candidate = fread($file_handle, 3);

    rewind($file_handle);

    $bom = pack('CCC', 0xEF, 0xBB, 0xBF);

    if (0 === strncmp($candidate, $bom, 3)) {
        $result = true;
    }

    return $result;
}