Accounting: post locally-entered bank transactions to the GL (import mode)

Import-mode companies pull their GL from Buildium, so transactions entered
directly in Banking/Reconciliation never reached the GL — they reconciled but
were missing from GL-based reports (P&L etc.). This is why Bent Oak's May P&L
was missing Bank Interest and understated expenses.

- post_transaction_gl no longer gates on gl_managed; it posts any transaction
  that isn't voided, Buildium-sourced (journal_entry_line_id set), frozen
  (exclude_from_gl), a transfer/deposit leg, or missing an account/counter
- New accounting.transactions.exclude_from_gl flag freezes pre-existing manual /
  duplicate register rows on already-tied books so they can't double-post
- One-time data ops: linked all Buildium-sourced register rows to their GL bank
  line; froze remaining pre-existing manual rows for Bridgewater/Casuarina/
  Village Grove (ambiguous, would risk double-count); posted Bent Oak's 4
  verified-missing operating items. Bent Oak GL stays balanced.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

supabase/migrations/20260613170000_import_mode_post_manual_txns.sql

@@ -0,0 +1,53 @@
+-- Import-mode companies (gl_auto_post=false) get their GL from the Buildium pull,
+-- so locally-entered bank transactions never reached the GL and were invisible on
+-- GL-based reports (P&L, Income Statement, Balance Sheet) even though they
+-- reconciled. This lets those manual transactions post to the GL.
+--
+-- A transaction posts UNLESS it is: voided; sourced from the Buildium GL pull
+-- (journal_entry_line_id set — would double-count); explicitly excluded
+-- (exclude_from_gl — used to freeze pre-existing manual/duplicate register rows on
+-- already-tied books so they don't double-post if later edited); a transfer/deposit
+-- leg (handled by post_transfer_gl / post_deposit_gl); or missing an account/counter.
+--
+-- One-time data ops applied alongside this migration (not repeatable, so kept out
+-- of the migration body): (a) linked every Buildium-sourced register row to its GL
+-- bank line via (account,date,direction,amount) matching; (b) set
+-- exclude_from_gl=true on all remaining pre-existing unlinked manual rows for
+-- import companies EXCEPT Bent Oak; (c) posted Bent Oak's 4 verified-missing
+-- operating rows (interest/insurance/electric/water-fee).
+alter table accounting.transactions
+  add column if not exists exclude_from_gl boolean not null default false;
+
+create or replace function accounting.post_transaction_gl(_txn_id uuid)
+ returns void language plpgsql security definer set search_path to 'public', 'accounting'
+as $function$
+declare t accounting.transactions%rowtype; _counter uuid; _je uuid; _amt numeric;
+begin
+  select * into t from accounting.transactions where id=_txn_id;
+  if not found then return; end if;
+  perform accounting._gl_clear(t.company_id, 'acmacc_txn', t.id::text);
+  if coalesce(t.voided,false) then return; end if;
+  if t.journal_entry_line_id is not null then return; end if;  -- already in GL via Buildium pull
+  if coalesce(t.exclude_from_gl,false) then return; end if;    -- frozen legacy/duplicate register row
+  if t.transfer_id is not null or t.deposit_id is not null then return; end if;
+  if t.account_id is null then return; end if;
+  _amt := coalesce(t.amount,0);
+  if _amt = 0 then return; end if;
+  _counter := case
+    when t.customer_id is not null then accounting.coa_ar(t.company_id)
+    when t.coa_account_id is not null then t.coa_account_id
+    when t.vendor_id is not null then accounting.coa_ap(t.company_id)
+    else null end;
+  if _counter is null then return; end if;
+
+  insert into accounting.journal_entries (company_id, date, description, reference, external_source, external_id)
+  values (t.company_id, t.date, coalesce(nullif(t.description,''), 'Bank transaction'), t.reference, 'acmacc_txn', t.id::text)
+  returning id into _je;
+  if t.type = 'credit' then
+    insert into accounting.journal_entry_lines (journal_entry_id, account_id, debit, credit, description) values
+      (_je, t.account_id, _amt, 0, t.description), (_je, _counter, 0, _amt, t.description);
+  else
+    insert into accounting.journal_entry_lines (journal_entry_id, account_id, debit, credit, description) values
+      (_je, _counter, _amt, 0, t.description), (_je, t.account_id, 0, _amt, t.description);
+  end if;
+end$function$;