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>

supabase/migrations/20260603184745_create_sales_receipts.sql

@@ -0,0 +1,37 @@
+create table if not exists accounting.sales_receipts (
+  id uuid primary key default gen_random_uuid(),
+  company_id uuid not null references accounting.companies(id) on delete cascade,
+  number text not null,
+  receipt_date date not null default current_date,
+  customer_name text,
+  customer_address text,
+  income_account_id uuid references accounting.accounts(id),
+  deposit_account_id uuid references accounting.accounts(id),
+  quantity numeric not null default 1,
+  rate numeric not null default 0,
+  total numeric not null default 0,
+  memo text,
+  transaction_id uuid references accounting.transactions(id) on delete set null,
+  created_at timestamptz not null default now(),
+  updated_at timestamptz not null default now()
+);
+
+create index if not exists idx_sales_receipts_company on accounting.sales_receipts(company_id);
+create index if not exists idx_sales_receipts_txn on accounting.sales_receipts(transaction_id);
+
+alter table accounting.sales_receipts enable row level security;
+
+create policy "Accounting staff full access" on accounting.sales_receipts
+  for all using (accounting.is_accounting_staff()) with check (accounting.is_accounting_staff());
+create policy "Members CRUD sales_receipts" on accounting.sales_receipts
+  for all using (accounting.is_company_member(company_id, auth.uid()))
+  with check (accounting.is_company_member(company_id, auth.uid()));
+create policy "Board view sales_receipts" on accounting.sales_receipts
+  for select using (accounting.is_company_board_member(company_id));
+
+create trigger trg_sales_receipts_updated
+  before update on accounting.sales_receipts
+  for each row execute function public.update_updated_at_column();
+
+grant select, insert, update, delete on accounting.sales_receipts to authenticated;
+grant all on accounting.sales_receipts to service_role;

supabase/migrations/20260603190640_allow_platform_accounting_system_on_coa.sql

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+alter table public.chart_of_accounts drop constraint chart_of_accounts_accounting_system_check;
+alter table public.chart_of_accounts add constraint chart_of_accounts_accounting_system_check
+  check (accounting_system = any (array['buildium'::text, 'zoho'::text, 'platform'::text]));

supabase/migrations/20260603190807_scope_coa_number_unique_to_non_platform.sql

@@ -0,0 +1,8 @@
+-- Platform associations keep per-association charts (codes can repeat across
+-- associations and even within a company), so the global (account_number,
+-- accounting_system) uniqueness must not apply to platform-tagged rows. Make it
+-- a partial index covering only buildium/zoho (their existing dedupe behavior).
+drop index if exists public.chart_of_accounts_number_per_system_unique;
+create unique index chart_of_accounts_number_per_system_unique
+  on public.chart_of_accounts (account_number, accounting_system)
+  where accounting_system <> 'platform';

supabase/migrations/20260603190821_mirror_accounting_accounts_to_public_coa.sql

@@ -0,0 +1,104 @@
+-- Keep the accounting dashboard's accounts (accounting.accounts) reflected into
+-- public.chart_of_accounts for PLATFORM associations, so every COA consumer
+-- (Bill Approvals, bills, budgets, etc.) shows the same accounts and stays in
+-- sync. One-way mirror, same id, so existing FKs + PostgREST embeds keep working.
+create or replace function accounting.sync_account_to_public_coa()
+returns trigger
+language plpgsql
+security definer
+set search_path to 'public','accounting'
+as $$
+declare
+  _assoc uuid;
+  _system text;
+  _parent uuid;
+begin
+  if tg_op = 'DELETE' then
+    delete from public.chart_of_accounts where id = old.id;
+    return old;
+  end if;
+
+  select c.association_id, a.accounting_system
+    into _assoc, _system
+  from accounting.companies c
+  join public.associations a on a.id = c.association_id
+  where c.id = new.company_id;
+
+  -- Only mirror accounts the accounting dashboard actually manages (platform).
+  -- If the association isn't on platform, ensure no stale mirror row lingers.
+  if _system is distinct from 'platform' then
+    delete from public.chart_of_accounts where id = new.id;
+    return new;
+  end if;
+
+  -- Only point at a parent that already exists in the public table to satisfy
+  -- the self-FK; hierarchy fills in as parents sync.
+  _parent := null;
+  if new.parent_account_id is not null then
+    select id into _parent from public.chart_of_accounts where id = new.parent_account_id;
+  end if;
+
+  insert into public.chart_of_accounts as coa
+    (id, association_id, account_number, account_name, account_type,
+     parent_account_id, is_active, description, association_ids, accounting_system)
+  values
+    (new.id, _assoc, coalesce(new.code, ''), new.name, new.type::text,
+     _parent, true, new.description, array[_assoc], 'platform')
+  on conflict (id) do update set
+    association_id    = excluded.association_id,
+    account_number    = excluded.account_number,
+    account_name      = excluded.account_name,
+    account_type      = excluded.account_type,
+    parent_account_id = excluded.parent_account_id,
+    is_active         = true,
+    description       = excluded.description,
+    association_ids   = excluded.association_ids,
+    accounting_system = 'platform',
+    updated_at        = now();
+
+  return new;
+end;
+$$;
+
+drop trigger if exists trg_sync_account_to_public_coa on accounting.accounts;
+create trigger trg_sync_account_to_public_coa
+  after insert or update or delete on accounting.accounts
+  for each row execute function accounting.sync_account_to_public_coa();
+
+-- Backfill: mirror every existing platform account (parent left null for pass 1).
+insert into public.chart_of_accounts
+  (id, association_id, account_number, account_name, account_type,
+   parent_account_id, is_active, description, association_ids, accounting_system)
+select ac.id, c.association_id, coalesce(ac.code, ''), ac.name, ac.type::text,
+       null, true, ac.description, array[c.association_id], 'platform'
+from accounting.accounts ac
+join accounting.companies c on c.id = ac.company_id
+join public.associations a on a.id = c.association_id
+where a.accounting_system = 'platform'
+on conflict (id) do update set
+  association_id    = excluded.association_id,
+  account_number    = excluded.account_number,
+  account_name      = excluded.account_name,
+  account_type      = excluded.account_type,
+  is_active         = true,
+  description       = excluded.description,
+  association_ids   = excluded.association_ids,
+  accounting_system = 'platform',
+  updated_at        = now();
+
+-- Pass 2: wire up parent hierarchy now that all rows exist.
+update public.chart_of_accounts coa
+set parent_account_id = ac.parent_account_id, updated_at = now()
+from accounting.accounts ac
+where coa.id = ac.id
+  and ac.parent_account_id is not null
+  and exists (select 1 from public.chart_of_accounts p where p.id = ac.parent_account_id);
+
+-- Hide legacy (buildium/zoho) COA rows for platform associations so pickers that
+-- respect is_active show only the synced platform accounts. Nothing is deleted.
+update public.chart_of_accounts coa
+set is_active = false, updated_at = now()
+from public.associations a
+where a.id = coa.association_id
+  and a.accounting_system = 'platform'
+  and coalesce(coa.accounting_system, '') <> 'platform';

supabase/migrations/20260603192144_autofill_bills_for_unattached_payments.sql

@@ -0,0 +1,93 @@
+-- Create a paid bill for a vendor payment transaction that has no attached bill.
+-- Such payments post Dr Accounts Payable / Cr Bank (the Banking flow assumes a
+-- bill exists); with no bill, A/P is left negative and the expense is never
+-- recognized. The auto-bill posts Dr Expense / Cr A/P, clearing the A/P and
+-- booking the expense (net: Dr Expense / Cr Bank). Idempotent + safe to re-run.
+--
+-- NOTE: superseded for the Banking flow by 20260603200530 (vendor payments now
+-- book the expense directly). This function is retained for reference/backfill.
+create or replace function accounting.create_bill_for_payment_txn(_txn_id uuid)
+returns uuid
+language plpgsql
+security definer
+set search_path to 'public','accounting'
+as $$
+declare
+  t accounting.transactions%rowtype;
+  _exp uuid;
+  _num text;
+  _n int;
+  _bill_id uuid;
+begin
+  select * into t from accounting.transactions where id = _txn_id;
+  if not found then return null; end if;
+
+  if t.type <> 'debit' or t.vendor_id is null or t.coa_account_id is not null
+     or t.transfer_id is not null or t.deposit_id is not null then
+    return null;
+  end if;
+  if coalesce(t.amount, 0) <= 0 then return null; end if;
+  if exists (select 1 from accounting.bills b where b.source_payment_id = t.id) then
+    return null;
+  end if;
+
+  select a.id into _exp
+  from accounting.accounts a
+  where a.company_id = t.company_id and a.name = t.category and a.type = 'expense'
+  limit 1;
+  if _exp is null then _exp := accounting.coa_default_expense(t.company_id); end if;
+
+  select count(*) into _n from accounting.bills where company_id = t.company_id and auto_created;
+  _num := 'AUTO-BILL-' || lpad((_n + 1)::text, 4, '0');
+
+  insert into accounting.bills
+    (company_id, vendor_id, number, issue_date, due_date,
+     subtotal, tax, total, paid_amount, status, notes,
+     auto_created, source_payment_id, source_payment_kind)
+  values
+    (t.company_id, t.vendor_id, _num, t.date, t.date,
+     t.amount, 0, t.amount, t.amount, 'paid',
+     'Auto-created from bank payment with no attached bill',
+     true, t.id, 'transaction')
+  returning id into _bill_id;
+
+  insert into accounting.bill_items (bill_id, description, quantity, rate, amount, account_id)
+  values (_bill_id, coalesce(nullif(t.category, ''), 'Auto-created payment line'),
+          1, t.amount, t.amount, _exp);
+
+  return _bill_id;
+end;
+$$;
+
+-- Backfill existing unattached vendor payments + best-effort link a matching check.
+do $$
+declare r record; _bill uuid;
+begin
+  for r in
+    select t.id, t.company_id, t.vendor_id, t.amount, t.date
+    from accounting.transactions t
+    where t.type = 'debit'
+      and t.vendor_id is not null
+      and t.coa_account_id is null
+      and t.transfer_id is null and t.deposit_id is null
+      and coalesce(t.description, '') not ilike 'Bill Payment%'
+      and not exists (select 1 from accounting.bills b where b.source_payment_id = t.id)
+    order by t.date, t.id
+  loop
+    _bill := accounting.create_bill_for_payment_txn(r.id);
+    if _bill is not null then
+      update accounting.checks c
+      set auto_bill_id = _bill, updated_at = now()
+      where c.id = (
+        select c2.id from accounting.checks c2
+        where c2.company_id = r.company_id
+          and c2.payee_vendor_id = r.vendor_id
+          and c2.amount = r.amount
+          and c2.date = r.date
+          and c2.source_bill_id is null
+          and c2.auto_bill_id is null
+        limit 1
+      );
+    end if;
+  end loop;
+end $$;

supabase/migrations/20260603200530_reclassify_unbilled_vendor_payments_to_expense.sql

@@ -0,0 +1,19 @@
+-- Vendor payments with no bill were posted to Accounts Payable (coa_account_id
+-- null + vendor → Dr A/P / Cr Bank), leaving A/P negative and the expense never
+-- recognized. Per the rule (expense at payment date when no bill present), set
+-- their expense account so post_transaction_gl re-posts them Dr Expense / Cr Bank.
+-- Excludes bill payments ('Bill Payment%'), payments already linked to an
+-- auto-bill, and imported-GL (non-gl_managed) companies.
+update accounting.transactions t
+set coa_account_id = coalesce(
+      (select a.id from accounting.accounts a
+        where a.company_id = t.company_id and a.name = t.category and a.type = 'expense'
+        limit 1),
+      accounting.coa_default_expense(t.company_id))
+where t.type = 'debit'
+  and t.vendor_id is not null
+  and t.coa_account_id is null
+  and t.transfer_id is null and t.deposit_id is null
+  and coalesce(t.description, '') not ilike 'Bill Payment%'
+  and not exists (select 1 from accounting.bills b where b.source_payment_id = t.id)
+  and accounting.gl_managed(t.company_id);