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/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+-- NOTE: superseded for the Banking flow by 20260603200530 (vendor payments now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 $$
+declare r record; _bill uuid;
+begin
+  for r in
+    select t.id, t.company_id, t.vendor_id, t.amount, t.date
+    from accounting.transactions t
+    where t.type = 'debit'
+      and t.vendor_id is not null
+      and t.coa_account_id is null
+      and t.transfer_id is null and t.deposit_id is null
+      and coalesce(t.description, '') not ilike 'Bill Payment%'
+      and not exists (select 1 from accounting.bills b where b.source_payment_id = t.id)
+    order by t.date, t.id
+  loop
+    _bill := accounting.create_bill_for_payment_txn(r.id);
+    if _bill is not null then
+      update accounting.checks c
+      set auto_bill_id = _bill, updated_at = now()
+      where c.id = (
+        select c2.id from accounting.checks c2
+        where c2.company_id = r.company_id
+          and c2.payee_vendor_id = r.vendor_id
+          and c2.amount = r.amount
+          and c2.date = r.date
+          and c2.source_bill_id is null
+          and c2.auto_bill_id is null
+        limit 1
+      );
+    end if;
+  end loop;
+end $$;