Accounting: Sales Receipts, COA sync to dashboard, vendor-expense recognition

- Add Sales Receipts page (dashboard/accounting/sales-receipts): records a
  cash sale (name, address, income account, price, qty) — deposits and books
  income in one step via a transaction. New accounting.sales_receipts table.
- Sync chart of accounts to the accounting dashboard: mirror accounting.accounts
  into public.chart_of_accounts for platform associations (one-way, same id) so
  Bill Approvals and every COA consumer use the dashboard's accounts. Legacy
  rows hidden; Bill Approvals made system-aware.
- Vendor-expense recognition: a vendor payment with no bill now books the
  expense directly (Dr Expense / Cr Bank) on the payment date instead of going
  to A/P; payments against open bills still clear A/P (applied FIFO). Backfill
  reclassifies unbilled payments stuck in A/P. Expense Summary report made
  GL-driven so it follows the same rule.

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

src/pages/accounting/AccountingReportsPage.tsx

@@ -1294,18 +1294,22 @@ function buildFlat(id: ReportId, d: any, cur: string): Flat | null {
         rows: d.customers.map((c: any) => [c.name, m(Number(c.balance ?? 0))]),
       };
     case "expense-summary": {
-      const byCat: Record<string, number> = {};
-      // Direct expenses from expenses table
-      for (const e of d.expenses) byCat[e.category] = (byCat[e.category] ?? 0) + Number(e.amount);
-      // Bill expenses (accrual — total billed, not just paid)
-      for (const b of d.bills) {
-        if (b.status === "void" || b.status === "draft") continue;
-        const cat = b.vendors?.name ?? "Vendor Expenses";
-        byCat[cat] = (byCat[cat] ?? 0) + Number(b.total);
+      // GL-driven so it follows the same recognition rule as the P&L: a bill's
+      // expense counts on the bill date (Dr Expense / Cr A/P), and a vendor payment
+      // with no bill counts on the payment date (Dr Expense / Cr Bank). Reading the
+      // ledger avoids double-counting and never misses direct payments.
+      const byAcct: Record<string, number> = {};
+      for (const l of (d.glLines ?? []) as any[]) {
+        const acc = l.accounts;
+        if (acc?.type !== "expense") continue;
+        const amt = Number(l.debit) - Number(l.credit);
+        if (amt === 0) continue;
+        const name = acc.name ?? "Expense";
+        byAcct[name] = (byAcct[name] ?? 0) + amt;
       }
-      const rows = Object.entries(byCat).sort((a, b) => b[1] - a[1]).map(([cat, amt]) => [cat, m(amt)]);
-      const total = Object.values(byCat).reduce((s, v) => s + v, 0);
-      return { title: "Expense Summary (Accrual)", columns: ["Category / Vendor", "Amount"], rows: [...rows, ["TOTAL", m(total)]], boldRows: [rows.length] };
+      const rows = Object.entries(byAcct).sort((a, b) => b[1] - a[1]).map(([acct, amt]) => [acct, m(amt)]);
+      const total = Object.values(byAcct).reduce((s, v) => s + v, 0);
+      return { title: "Expense Summary (Accrual)", columns: ["Expense Account", "Amount"], rows: [...rows, ["TOTAL", m(total)]], boldRows: [rows.length] };
     }
     case "vendor-balances": {
       const byVendor: Record<string, number> = {};