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/App.tsx

@@ -37,6 +37,7 @@ import {
   AccountingOpeningBalancesPage,
   AccountingExpensesPage,
   AccountingEstimatesPage,
+  AccountingSalesReceiptsPage,
   AccountingReconcileDetailPage,
   AccountingBudgetDetailPage,
   AccountingCustomerDetailPage,
@@ -384,6 +385,7 @@ const App = () => (
                 <Route path="vendors" element={<AccountingVendorsPage />} />
                 <Route path="expenses" element={<AccountingExpensesPage />} />
                 <Route path="estimates" element={<AccountingEstimatesPage />} />
+                <Route path="sales-receipts" element={<AccountingSalesReceiptsPage />} />
                 <Route path="deposits" element={<AccountingDepositsPage />} />
                 <Route path="receive-payments" element={<AccountingReceivePaymentsPage />} />
                 <Route path="banking" element={<AccountingBankingPage />} />

src/pages/BillApprovalsPage.tsx

@@ -172,8 +172,8 @@ export default function BillApprovalsPage({ boardAssociationIds }: { boardAssoci
         setBills([]);
         setApprovalsByBill({});
         const [aRes2, coaRes2, vRes2] = await Promise.all([
-          supabase.from("associations").select("id, name").eq("status", "active").order("name"),
+          supabase.from("associations").select("id, name, accounting_system").eq("status", "active").order("name"),
-          supabase.from("chart_of_accounts").select("id, account_name, account_number, account_type").eq("account_type", "expense").order("account_number"),
+          supabase.from("chart_of_accounts").select("id, account_name, account_number, account_type, accounting_system, association_id").eq("account_type", "expense").eq("is_active", true).order("account_number"),
           supabase.from("vendors").select("id, name, address, association_id, association_ids").eq("is_active", true).order("name"),
         ]);
         setAssociations(aRes2.data || []);
@@ -201,8 +201,8 @@ export default function BillApprovalsPage({ boardAssociationIds }: { boardAssoci
       if (data.length < PAGE) break;
     }
     const [aRes, coaRes, vRes] = await Promise.all([
-      supabase.from("associations").select("id, name").eq("status", "active").order("name"),
+      supabase.from("associations").select("id, name, accounting_system").eq("status", "active").order("name"),
-      supabase.from("chart_of_accounts").select("id, account_name, account_number, account_type").eq("account_type", "expense").order("account_number"),
+      supabase.from("chart_of_accounts").select("id, account_name, account_number, account_type, accounting_system, association_id").eq("account_type", "expense").eq("is_active", true).order("account_number"),
       supabase.from("vendors").select("id, name, address, association_id, association_ids").eq("is_active", true).order("name"),
     ]);
 
@@ -604,8 +604,17 @@ export default function BillApprovalsPage({ boardAssociationIds }: { boardAssoci
     return bill.status;
   };
 
+  const selectedSystem = associations.find((a: any) => a.id === form.association_id)?.accounting_system ?? null;
   const filteredAccounts = form.association_id
-    ? accounts.filter((a: any) => !a.association_id || a.association_id === form.association_id)
+    ? accounts.filter((a: any) => {
+        // Platform associations use the accounts managed in the accounting
+        // dashboard (synced into chart_of_accounts as accounting_system 'platform').
+        if (selectedSystem === "platform") {
+          return a.accounting_system === "platform" && a.association_id === form.association_id;
+        }
+        // Buildium / Zoho keep their existing scoping; never surface platform-only rows.
+        return a.accounting_system !== "platform" && (!a.association_id || a.association_id === form.association_id);
+      })
     : [];
 
   const filteredVendors = form.association_id

src/pages/accounting/AccountingBankingPage.tsx

@@ -20,6 +20,7 @@ import { generateCheckPDF } from "./lib/checkPdf";
 import { parseCsv, pick, parseDateStr } from "./lib/csv";
 import { usePlaidLink } from "react-plaid-link";
 import { createLinkToken, exchangePlaidToken, syncPlaidTransactions, disconnectPlaid } from "./lib/plaid";
+import { applyPaymentToBill } from "./lib/autoBill";
 
 type TxForm = {
   account_id: string;
@@ -256,14 +257,27 @@ export default function AccountingBankingPage() {
     const description = [partyName, coaName, memo].filter(Boolean).join(" · ");
     const category = coaName;
 
-    // A vendor payment (debit) clears Accounts Payable — the expense was already
+    // Vendor-payment recognition rule: count the expense for the bill when it is
-    // recognized when the bill was entered (accrual). Leaving coa_account_id null
+    // entered (accrual), or — when no bill exists — when the payment is made.
-    // with the vendor set makes post_transaction_gl post Dr A/P / Cr Bank; the
+    //   • Vendor has OPEN bill(s) → this payment clears Accounts Payable (coa null,
-    // chosen expense account is retained as the display `category` only. Customer
+    //     vendor set → post_transaction_gl posts Dr A/P / Cr Bank); the expense was
-    // deposits (credits) clear A/R via customer_id, so they need no change here.
+    //     already recognized on the bill. We then apply it to those bills (FIFO).
+    //   • No open bill → the payment IS the expense: keep the chosen expense account
+    //     so it posts Dr Expense / Cr Bank on the payment date.
+    // Customer deposits (credits) clear A/R via customer_id and are unchanged.
+    let openVendorBills: any[] = [];
+    if (type === "debit" && vendor_id) {
+      const { data: vbills } = await accounting
+        .from("bills").select("id,number,total,paid_amount,issue_date,status")
+        .eq("company_id", cid).eq("vendor_id", vendor_id);
+      openVendorBills = (vbills ?? []).filter((b: any) =>
+        !["void", "draft"].includes(b.status) && Number(b.total) - Number(b.paid_amount ?? 0) > 0.005);
+    }
+    const debitClearsAp = type === "debit" && openVendorBills.length > 0;
+
     const payload: any = {
       account_id, date, description, amount, type, category, reference: reference || null,
-      coa_account_id: type === "debit" ? null : (coa_account_id || null),
+      coa_account_id: debitClearsAp ? null : (coa_account_id || null),
       vendor_id: vendor_id || null,
       customer_id: customer_id || null,
     };
@@ -273,8 +287,9 @@ export default function AccountingBankingPage() {
       if (error) return toast.error(error.message);
       toast.success("Transaction updated");
     } else {
-      const { error } = await accounting.from("transactions").insert({ ...payload, company_id: cid });
+      const { data: inserted, error } = await accounting
-      if (error) return toast.error(error.message);
+        .from("transactions").insert({ ...payload, company_id: cid }).select("id").single();
+      if (error || !inserted) return toast.error(error?.message ?? "Failed to record");
       toast.success(type === "credit" ? "Deposit recorded" : "Payment recorded");
 
       if (type === "debit" && txForm.printCheck) {
@@ -290,6 +305,23 @@ export default function AccountingBankingPage() {
           bankAccountId: account_id,
         });
       }
+
+      // When the payment cleared A/P (vendor had open bills), apply it to those
+      // bills oldest-first so they show paid. The expense lives on the bill, so no
+      // expense is booked here. With no open bill the payment already posted the
+      // expense directly (above) — nothing further to do.
+      if (debitClearsAp) {
+        let remaining = amount;
+        const ordered = [...openVendorBills].sort((a, b) => String(a.issue_date ?? "").localeCompare(String(b.issue_date ?? "")));
+        for (const b of ordered) {
+          if (remaining <= 0.005) break;
+          const bal = Number(b.total) - Number(b.paid_amount ?? 0);
+          const applied = Math.min(bal, remaining);
+          await applyPaymentToBill(b.id, applied);
+          remaining -= applied;
+        }
+        qc.invalidateQueries({ queryKey: ["bills", cid] });
+      }
     }
     setTxDialog({ open: false, mode: "deposit" });
     setEditId(null);
@@ -1013,6 +1045,7 @@ export default function AccountingBankingPage() {
           }}
         />
       )}
+
     </div>
   );
 }

src/pages/accounting/AccountingIndex.tsx

@@ -17,6 +17,7 @@ export { default as AccountingWorkOrdersPage } from "./AccountingWorkOrdersPage"
 export { default as AccountingOpeningBalancesPage } from "./AccountingOpeningBalancesPage";
 export { default as AccountingExpensesPage } from "./AccountingExpensesPage";
 export { default as AccountingEstimatesPage } from "./AccountingEstimatesPage";
+export { default as AccountingSalesReceiptsPage } from "./AccountingSalesReceiptsPage";
 export { default as AccountingReconcileDetailPage } from "./AccountingReconcileDetailPage";
 export { default as AccountingBudgetDetailPage } from "./AccountingBudgetDetailPage";
 export { default as AccountingCustomerDetailPage } from "./AccountingCustomerDetailPage";

src/pages/accounting/AccountingLayout.tsx

@@ -27,6 +27,7 @@ const NAV: NavSection[] = [
     items: [
       { to: "receive-payments", label: "Receive Payments" },
       { to: "invoices", label: "Invoices" },
+      { to: "sales-receipts", label: "Sales Receipts" },
       { to: "estimates", label: "Estimates" },
     ],
   },

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

src/pages/accounting/AccountingSalesReceiptsPage.tsx

@@ -0,0 +1,347 @@
+import { useQuery, useQueryClient } from "@tanstack/react-query";
+import { useMemo, useState } from "react";
+import { accounting } from "@/lib/accountingClient";
+import { useCompanyId } from "./lib/useCompanyId";
+import { Button } from "@/components/ui/button";
+import { Input } from "@/components/ui/input";
+import { Label } from "@/components/ui/label";
+import { Textarea } from "@/components/ui/textarea";
+import { Card, CardContent } from "@/components/ui/card";
+import { Dialog, DialogContent, DialogHeader, DialogTitle, DialogTrigger, DialogFooter } from "@/components/ui/dialog";
+import { Select, SelectContent, SelectItem, SelectTrigger, SelectValue } from "@/components/ui/select";
+import { Plus, Search, Trash2, Receipt, Loader2 } from "lucide-react";
+import { toast } from "sonner";
+import { money, fmtDate } from "./lib/format";
+import { EmptyState } from "./components/EmptyState";
+import { ensureUndepositedFunds } from "./lib/undeposited";
+
+const generateNumber = () => `SR-${Date.now().toString().slice(-6)}`;
+const today = () => new Date().toLocaleDateString("en-CA", { timeZone: "America/New_York" });
+
+export default function AccountingSalesReceiptsPage() {
+  const { companyId, loading: companyLoading, error: companyError, associationId } = useCompanyId();
+  const cid = companyId ?? "";
+  const cur = "USD";
+  const qc = useQueryClient();
+
+  const [open, setOpen] = useState(false);
+  const [search, setSearch] = useState("");
+  const [saving, setSaving] = useState(false);
+
+  // Form state
+  const [number, setNumber] = useState(generateNumber());
+  const [date, setDate] = useState(today());
+  const [customerName, setCustomerName] = useState("");
+  const [customerAddress, setCustomerAddress] = useState("");
+  const [incomeAccountId, setIncomeAccountId] = useState("");
+  const [depositAccountId, setDepositAccountId] = useState("");
+  const [quantity, setQuantity] = useState(1);
+  const [rate, setRate] = useState(0);
+  const [memo, setMemo] = useState("");
+
+  const total = useMemo(() => +(Number(quantity) * Number(rate)).toFixed(2), [quantity, rate]);
+
+  const { data: receipts = [], isLoading } = useQuery({
+    queryKey: ["sales-receipts", cid],
+    enabled: !!cid,
+    queryFn: async () => {
+      const { data } = await accounting
+        .from("sales_receipts")
+        .select("*, income_account:accounts!sales_receipts_income_account_id_fkey(name,code), deposit_account:accounts!sales_receipts_deposit_account_id_fkey(name,code)")
+        .eq("company_id", cid)
+        .order("receipt_date", { ascending: false })
+        .order("created_at", { ascending: false });
+      return data ?? [];
+    },
+  });
+
+  const { data: incomeAccounts = [] } = useQuery({
+    queryKey: ["income-accounts", cid],
+    enabled: !!cid,
+    queryFn: async () =>
+      (await accounting.from("accounts").select("id,name,code").eq("company_id", cid).eq("type", "income").order("code")).data ?? [],
+  });
+
+  const { data: depositAccounts = [] } = useQuery({
+    queryKey: ["deposit-accounts", cid],
+    enabled: !!cid,
+    queryFn: async () => {
+      const { data } = await accounting
+        .from("accounts")
+        .select("id,name,code,is_system")
+        .eq("company_id", cid)
+        .or("is_bank.eq.true,name.eq.Undeposited Funds")
+        .order("code");
+      return data ?? [];
+    },
+  });
+
+  const reset = () => {
+    setNumber(generateNumber());
+    setDate(today());
+    setCustomerName("");
+    setCustomerAddress("");
+    setIncomeAccountId("");
+    setDepositAccountId("");
+    setQuantity(1);
+    setRate(0);
+    setMemo("");
+  };
+
+  const openDialog = async () => {
+    reset();
+    // Make sure there's somewhere to deposit to.
+    await ensureUndepositedFunds(cid);
+    qc.invalidateQueries({ queryKey: ["deposit-accounts", cid] });
+    setOpen(true);
+  };
+
+  const save = async () => {
+    if (!number.trim()) return toast.error("Receipt number is required");
+    if (!incomeAccountId) return toast.error("Select an income account");
+    if (!depositAccountId) return toast.error("Select a deposit account");
+    if (total <= 0) return toast.error("Amount must be greater than 0");
+
+    setSaving(true);
+    try {
+      const incomeName = (incomeAccounts as any[]).find((a) => a.id === incomeAccountId)?.name ?? "Sale";
+      const desc = `Sales Receipt ${number}${customerName ? " · " + customerName : ""} · ${incomeName}`;
+
+      // 1. Record the receipt document
+      const { data: sr, error: srErr } = await accounting
+        .from("sales_receipts")
+        .insert({
+          company_id: cid,
+          number,
+          receipt_date: date,
+          customer_name: customerName || null,
+          customer_address: customerAddress || null,
+          income_account_id: incomeAccountId,
+          deposit_account_id: depositAccountId,
+          quantity,
+          rate,
+          total,
+          memo: memo || null,
+        })
+        .select("id")
+        .single();
+      if (srErr || !sr) throw new Error(srErr?.message ?? "Failed to save sales receipt");
+
+      // 2. Post the money in: debit deposit account, credit income account.
+      //    The transaction triggers handle GL posting + account balances.
+      const { data: txn, error: txnErr } = await accounting
+        .from("transactions")
+        .insert({
+          company_id: cid,
+          account_id: depositAccountId,
+          coa_account_id: incomeAccountId,
+          date,
+          type: "credit",
+          amount: total,
+          description: desc,
+          category: "Sales Receipt",
+          reference: number,
+        })
+        .select("id")
+        .single();
+      if (txnErr || !txn) {
+        // Roll back the orphaned document so we don't leave a receipt with no GL impact.
+        await accounting.from("sales_receipts").delete().eq("id", sr.id);
+        throw new Error(txnErr?.message ?? "Failed to post sales receipt");
+      }
+
+      await accounting.from("sales_receipts").update({ transaction_id: txn.id }).eq("id", sr.id);
+
+      toast.success("Sales receipt recorded");
+      setOpen(false);
+      reset();
+      qc.invalidateQueries({ queryKey: ["sales-receipts", cid] });
+      qc.invalidateQueries({ queryKey: ["accounts", cid] });
+      qc.invalidateQueries({ queryKey: ["transactions", cid] });
+    } catch (e: any) {
+      toast.error(e?.message ?? "Failed");
+    } finally {
+      setSaving(false);
+    }
+  };
+
+  const remove = async (r: any) => {
+    if (!confirm(`Delete sales receipt ${r.number}? This also reverses its accounting entry.`)) return;
+    // Delete the transaction first so its GL + balances are reversed by triggers.
+    if (r.transaction_id) {
+      const { error } = await accounting.from("transactions").delete().eq("id", r.transaction_id);
+      if (error) return toast.error(error.message);
+    }
+    const { error } = await accounting.from("sales_receipts").delete().eq("id", r.id);
+    if (error) return toast.error(error.message);
+    toast.success("Sales receipt deleted");
+    qc.invalidateQueries({ queryKey: ["sales-receipts", cid] });
+    qc.invalidateQueries({ queryKey: ["accounts", cid] });
+    qc.invalidateQueries({ queryKey: ["transactions", cid] });
+  };
+
+  const filtered = useMemo(() => {
+    const q = search.trim().toLowerCase();
+    if (!q) return receipts as any[];
+    return (receipts as any[]).filter((r) =>
+      `${r.number} ${r.customer_name ?? ""} ${r.income_account?.name ?? ""}`.toLowerCase().includes(q)
+    );
+  }, [receipts, search]);
+
+  if (!associationId) return <p className="text-sm text-muted-foreground">Select an association.</p>;
+  if (companyLoading) return <div className="flex justify-center py-12"><Loader2 className="h-6 w-6 animate-spin text-muted-foreground" /></div>;
+  if (companyError || !companyId) return <p className="text-sm text-muted-foreground text-center py-12">{companyError || "Accounting setup is not ready."}</p>;
+
+  return (
+    <div className="space-y-6">
+      <div className="flex flex-wrap items-center justify-between gap-3">
+        <div>
+          <h1 className="text-2xl font-semibold tracking-tight">Sales Receipts</h1>
+          <p className="text-sm text-muted-foreground">{filtered.length} of {(receipts as any[]).length}</p>
+        </div>
+        <Dialog open={open} onOpenChange={(v) => { if (!v) { setOpen(false); reset(); } }}>
+          <DialogTrigger asChild>
+            <Button className="bg-emerald-600 hover:bg-emerald-700 text-white" onClick={openDialog}>
+              <Plus className="mr-1 h-4 w-4" /> New Sales Receipt
+            </Button>
+          </DialogTrigger>
+          <DialogContent className="max-w-2xl">
+            <DialogHeader><DialogTitle>New Sales Receipt</DialogTitle></DialogHeader>
+            <div className="space-y-4">
+              <div className="grid grid-cols-2 gap-4">
+                <div>
+                  <Label>Name</Label>
+                  <Input value={customerName} maxLength={160} placeholder="Customer name"
+                    onChange={(e) => setCustomerName(e.target.value)} />
+                </div>
+                <div>
+                  <Label>Receipt #</Label>
+                  <Input value={number} onChange={(e) => setNumber(e.target.value)} />
+                </div>
+                <div className="col-span-2">
+                  <Label>Address</Label>
+                  <Textarea rows={2} maxLength={400} value={customerAddress} placeholder="Street, city, state, zip"
+                    onChange={(e) => setCustomerAddress(e.target.value)} />
+                </div>
+                <div>
+                  <Label>Date</Label>
+                  <Input type="date" value={date} onChange={(e) => setDate(e.target.value)} />
+                </div>
+                <div>
+                  <Label>Deposit to</Label>
+                  <Select value={depositAccountId} onValueChange={setDepositAccountId}>
+                    <SelectTrigger><SelectValue placeholder="Select account" /></SelectTrigger>
+                    <SelectContent>
+                      {(depositAccounts as any[]).map((a) => (
+                        <SelectItem key={a.id} value={a.id}>
+                          {a.code ? `${a.code} · ` : ""}{a.name}{a.is_system ? " (holding)" : ""}
+                        </SelectItem>
+                      ))}
+                    </SelectContent>
+                  </Select>
+                </div>
+                <div className="col-span-2">
+                  <Label>Account</Label>
+                  <Select value={incomeAccountId} onValueChange={setIncomeAccountId}>
+                    <SelectTrigger><SelectValue placeholder="Select income account" /></SelectTrigger>
+                    <SelectContent>
+                      {(incomeAccounts as any[]).map((a) => (
+                        <SelectItem key={a.id} value={a.id}>
+                          {a.code ? `${a.code} · ` : ""}{a.name}
+                        </SelectItem>
+                      ))}
+                    </SelectContent>
+                  </Select>
+                </div>
+                <div>
+                  <Label>Price</Label>
+                  <Input type="number" min={0} step="0.01" value={rate}
+                    onChange={(e) => setRate(Number(e.target.value))} />
+                </div>
+                <div>
+                  <Label>Quantity</Label>
+                  <Input type="number" min={0} step="0.01" value={quantity}
+                    onChange={(e) => setQuantity(Number(e.target.value))} />
+                </div>
+                <div className="col-span-2">
+                  <Label>Memo</Label>
+                  <Textarea rows={2} maxLength={400} value={memo}
+                    onChange={(e) => setMemo(e.target.value)} placeholder="Optional" />
+                </div>
+              </div>
+              <div className="flex items-center justify-between rounded-lg border border-border bg-muted/30 px-4 py-3 text-base">
+                <span className="font-semibold">Total</span>
+                <span className="font-semibold tabular-nums">{money(total, cur)}</span>
+              </div>
+            </div>
+            <DialogFooter>
+              <Button variant="outline" onClick={() => { setOpen(false); reset(); }}>Cancel</Button>
+              <Button onClick={save} disabled={saving}>{saving ? "Saving…" : "Save sales receipt"}</Button>
+            </DialogFooter>
+          </DialogContent>
+        </Dialog>
+      </div>
+
+      <Card className="border-border/60 shadow-sm">
+        <CardContent className="p-4">
+          <div className="relative min-w-[220px] max-w-sm">
+            <Search className="pointer-events-none absolute left-3 top-1/2 h-4 w-4 -translate-y-1/2 text-muted-foreground" />
+            <Input placeholder="Search receipt #, name or account…" className="h-9 pl-9"
+              value={search} onChange={(e) => setSearch(e.target.value)} />
+          </div>
+        </CardContent>
+      </Card>
+
+      <Card className="border-border/60 shadow-sm">
+        <CardContent className="p-0">
+          <div className="overflow-x-auto">
+            <table className="w-full text-sm">
+              <thead className="bg-muted/40 text-xs uppercase tracking-wider text-muted-foreground">
+                <tr>
+                  <th className="px-6 py-3 text-left font-medium">Receipt #</th>
+                  <th className="px-6 py-3 text-left font-medium">Date</th>
+                  <th className="px-6 py-3 text-left font-medium">Name</th>
+                  <th className="px-6 py-3 text-left font-medium">Account</th>
+                  <th className="px-6 py-3 text-right font-medium">Qty</th>
+                  <th className="px-6 py-3 text-right font-medium">Price</th>
+                  <th className="px-6 py-3 text-right font-medium">Total</th>
+                  <th className="w-10" />
+                </tr>
+              </thead>
+              <tbody className="divide-y divide-border/60">
+                {isLoading && Array.from({ length: 5 }).map((_, r) => (
+                  <tr key={`sk-${r}`}>
+                    {Array.from({ length: 8 }).map((_, c) => (
+                      <td key={c} className="px-6 py-3"><div className="h-4 rounded bg-muted animate-pulse" style={{ width: `${40 + ((r * 13 + c * 17) % 50)}%` }} /></td>
+                    ))}
+                  </tr>
+                ))}
+                {!isLoading && filtered.map((r: any) => (
+                  <tr key={r.id}>
+                    <td className="px-6 py-3 font-medium">{r.number}</td>
+                    <td className="px-6 py-3 text-muted-foreground">{fmtDate(r.receipt_date)}</td>
+                    <td className="px-6 py-3">{r.customer_name ?? "—"}</td>
+                    <td className="px-6 py-3">{r.income_account?.name ?? "—"}</td>
+                    <td className="px-6 py-3 text-right tabular-nums">{Number(r.quantity)}</td>
+                    <td className="px-6 py-3 text-right tabular-nums">{money(r.rate, cur)}</td>
+                    <td className="px-6 py-3 text-right font-semibold tabular-nums">{money(r.total, cur)}</td>
+                    <td className="px-2 py-3 text-right">
+                      <Button variant="ghost" size="icon" className="h-8 w-8 text-destructive hover:text-destructive" onClick={() => remove(r)}>
+                        <Trash2 className="h-4 w-4" />
+                      </Button>
+                    </td>
+                  </tr>
+                ))}
+                {!isLoading && filtered.length === 0 && (
+                  <tr><td colSpan={8} className="p-0">
+                    <EmptyState icon={Receipt} title="No sales receipts yet" description="Record a cash sale — money is deposited and income is booked in one step." />
+                  </td></tr>
+                )}
+              </tbody>
+            </table>
+          </div>
+        </CardContent>
+      </Card>
+    </div>
+  );
+}

src/pages/accounting/lib/autoBill.ts

@@ -50,6 +50,8 @@ export type PaymentPayload = {
   date: string; // YYYY-MM-DD
   category?: string | null;
   description?: string | null;
+  /** Expense account to book the auto-created bill line against (falls back to the company default). */
+  expenseAccountId?: string | null;
   sourceKind: "expense" | "check" | "transaction" | "journal";
   sourceId: string;
 };
@@ -116,6 +118,7 @@ export async function createAutoBill(p: PaymentPayload): Promise<{ id: string; n
     quantity: 1,
     rate: p.amount,
     amount: p.amount,
+    account_id: p.expenseAccountId ?? null,
   });
   return bill;
 }

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

@@ -0,0 +1,3 @@
+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);