opensourcepos/application/helpers/importfile_helper.php

<?php if (!defined('BASEPATH')) exit('No direct script access allowed');

function generate_import_items_csv($stock_locations,$attributes)
{
	$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($locations)
{
	$location_headers = '';

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

	return $location_headers;
}

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

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

	return $attribute_headers;
}

function get_csv_file($file_name)
{
//TODO: current implementation reads the entire file in.  This is memory intensive for large files.
//We may want to rework the CSV import feature to read the file in chunks, process it and continue.
//It must be done in a way that does not significantly negatively affect performance.
	ini_set('auto_detect_line_endings', true);

	$csv_rows = FALSE;

	if(($csv_file = fopen($file_name,'r')) !== FALSE)
	{
		$CI =& get_instance();
		$CI->load->helper('security');

		$csv_rows = [];

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

		$headers = fgetcsv($csv_file);

		while(($row = fgetcsv($csv_file)) !== FALSE)
		{
			//Skip empty lines
			if($row !== array(null))
			{
				$csv_rows[] = array_combine($headers, $CI->security->xss_clean($row));
			}
		}

		fclose($csv_file);
	}

	return $csv_rows;
}

function bom_exists(&$file_handle)
{
	$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;
}
?>