diff --git a/supabase/migrations/20260602120000_accounting_unify_cash_on_bank_register.sql b/supabase/migrations/20260602120000_accounting_unify_cash_on_bank_register.sql
new file mode 100644
index 0000000..eeeb7df
--- /dev/null
+++ b/supabase/migrations/20260602120000_accounting_unify_cash_on_bank_register.sql
@@ -0,0 +1,226 @@
+-- A7 / cash unification: the bank register (accounting.transactions, transfers,
+-- deposits) is the real cash ledger but never posted to the GL, so the balance
+-- sheet ignored transfers and deposited funds stayed stuck in Undeposited.
+--
+-- Fix: post the register to the GL and RETIRE the synthesized cash legs so cash
+-- is sourced once, from the register:
+--   * customer receipt (transactions.customer_id) -> Dr bank / Cr A/R
+--   * vendor payment   (transactions.vendor_id)   -> Dr A/P  / Cr bank
+--   * categorized      (transactions.coa_account_id) -> Dr/Cr bank + COA
+--   * transfer (transfer_id) -> Dr destination bank / Cr source bank (one entry)
+--   * deposit  (deposit_id)  -> Dr bank / Cr Undeposited Funds (one entry)
+--   * payments_received (undeposited, owner-ledger) -> Dr Undeposited / Cr A/R
+-- Invoices still post Dr A/R / Cr income; bills still post Dr expense / Cr A/P;
+-- their cash settlement now comes from the register (acmacc_invpay / acmacc_billpay
+-- removed). Convention: transactions use bank-statement signs (credit = money IN).
+-- Scoped to gl_managed companies; keyed by external_source/external_id (idempotent).
+
+-- Invoice: billing only (settlement now comes from register receipts).
+create or replace function accounting.post_invoice_gl(_invoice_id uuid) returns void
+language plpgsql security definer set search_path to 'public','accounting' as $$
+declare i accounting.invoices%rowtype; _ar uuid; _inc uuid; _je uuid;
+begin
+  select * into i from accounting.invoices where id=_invoice_id;
+  if not found then return; end if;
+  perform accounting._gl_clear(i.company_id, 'acmacc_inv', i.id::text);
+  perform accounting._gl_clear(i.company_id, 'acmacc_invpay', i.id::text); -- retire old settlement leg
+  if not accounting.gl_managed(i.company_id) then return; end if;
+  if coalesce(i.total,0) = 0 or i.status = 'void' then return; end if;
+  _ar := accounting.coa_ar(i.company_id);
+  _inc := accounting.coa_income_for(i.company_id, coalesce(nullif(i.notes,''), i.number));
+  insert into accounting.journal_entries (company_id, date, description, reference, external_source, external_id)
+  values (i.company_id, i.issue_date, coalesce(nullif(i.notes,''), 'Invoice ' || i.number), i.number, 'acmacc_inv', i.id::text)
+  returning id into _je;
+  insert into accounting.journal_entry_lines (journal_entry_id, account_id, debit, credit, description) values
+    (_je, _ar,  i.total, 0, 'Invoice ' || i.number),
+    (_je, _inc, 0, i.total, 'Invoice ' || i.number);
+end$$;
+
+-- Bill: expense / A/P only (payment now comes from register).
+create or replace function accounting.post_bill_gl(_bill_id uuid) returns void
+language plpgsql security definer set search_path to 'public','accounting' as $$
+declare b accounting.bills%rowtype; _ap uuid; _defexp uuid; _je uuid; _debits numeric := 0; it record;
+begin
+  select * into b from accounting.bills where id=_bill_id;
+  if not found then return; end if;
+  perform accounting._gl_clear(b.company_id, 'acmacc_bill', b.id::text);
+  perform accounting._gl_clear(b.company_id, 'acmacc_billpay', b.id::text); -- retire old payment leg
+  if not accounting.gl_managed(b.company_id) then return; end if;
+  if coalesce(b.total,0) = 0 or b.status = 'void' then return; end if;
+  _ap := accounting.coa_ap(b.company_id);
+  _defexp := accounting.coa_default_expense(b.company_id);
+  insert into accounting.journal_entries (company_id, date, description, reference, external_source, external_id)
+  values (b.company_id, b.issue_date, coalesce(nullif(b.notes,''), 'Bill ' || b.number), b.number, 'acmacc_bill', b.id::text)
+  returning id into _je;
+  for it in select coalesce(account_id, _defexp) as acct, amount from accounting.bill_items where bill_id=b.id and amount <> 0 loop
+    insert into accounting.journal_entry_lines (journal_entry_id, account_id, debit, credit, description)
+    values (_je, it.acct, it.amount, 0, 'Bill ' || b.number);
+    _debits := _debits + it.amount;
+  end loop;
+  if _debits < b.total then
+    insert into accounting.journal_entry_lines (journal_entry_id, account_id, debit, credit, description)
+    values (_je, _defexp, b.total - _debits, 0, 'Bill ' || b.number);
+  end if;
+  insert into accounting.journal_entry_lines (journal_entry_id, account_id, debit, credit, description)
+  values (_je, _ap, 0, b.total, 'Bill ' || b.number);
+end$$;
+
+-- payments_received = cash received into Undeposited Funds (owner-ledger path).
+create or replace function accounting.post_payment_gl(_payment_id uuid) returns void
+language plpgsql security definer set search_path to 'public','accounting' as $$
+declare p accounting.payments_received%rowtype; _ar uuid; _und uuid; _je uuid;
+begin
+  select * into p from accounting.payments_received where id=_payment_id;
+  if not found then return; end if;
+  perform accounting._gl_clear(p.company_id, 'acmacc_pay', p.id::text);
+  if not accounting.gl_managed(p.company_id) then return; end if;
+  if coalesce(p.amount,0) = 0 then return; end if;
+  _und := accounting.coa_undeposited(p.company_id);
+  _ar := accounting.coa_ar(p.company_id);
+  insert into accounting.journal_entries (company_id, date, description, reference, external_source, external_id)
+  values (p.company_id, p.payment_date, coalesce(nullif(p.memo,''), 'Payment received'), p.reference, 'acmacc_pay', p.id::text)
+  returning id into _je;
+  insert into accounting.journal_entry_lines (journal_entry_id, account_id, debit, credit, description) values
+    (_je, _und, p.amount, 0, 'Payment received'),
+    (_je, _ar,  0, p.amount, 'Payment received');
+end$$;
+
+-- A bank-register transaction (not a transfer/deposit). Bank-statement convention:
+-- credit = money IN (Dr bank), debit = money OUT (Cr bank). Counter by linkage.
+create or replace function accounting.post_transaction_gl(_txn_id uuid) returns void
+language plpgsql security definer set search_path to 'public','accounting' as $$
+declare t accounting.transactions%rowtype; _counter uuid; _je uuid; _amt numeric;
+begin
+  select * into t from accounting.transactions where id=_txn_id;
+  if not found then return; end if;
+  perform accounting._gl_clear(t.company_id, 'acmacc_txn', t.id::text);
+  if not accounting.gl_managed(t.company_id) then return; end if;
+  if t.transfer_id is not null or t.deposit_id is not null then return; end if; -- handled elsewhere
+  if t.account_id is null then return; end if;
+  _amt := coalesce(t.amount,0);
+  if _amt = 0 then return; end if;
+  _counter := case
+    when t.customer_id is not null then accounting.coa_ar(t.company_id)
+    when t.vendor_id is not null then accounting.coa_ap(t.company_id)
+    when t.coa_account_id is not null then t.coa_account_id
+    else null end;
+  if _counter is null then return; end if; -- uncategorized (e.g. opening dup) — skip
+
+  insert into accounting.journal_entries (company_id, date, description, reference, external_source, external_id)
+  values (t.company_id, t.date, coalesce(nullif(t.description,''), 'Bank transaction'), t.reference, 'acmacc_txn', t.id::text)
+  returning id into _je;
+  if t.type = 'credit' then -- money in
+    insert into accounting.journal_entry_lines (journal_entry_id, account_id, debit, credit, description) values
+      (_je, t.account_id, _amt, 0, t.description),
+      (_je, _counter,     0, _amt, t.description);
+  else -- money out
+    insert into accounting.journal_entry_lines (journal_entry_id, account_id, debit, credit, description) values
+      (_je, _counter,     _amt, 0, t.description),
+      (_je, t.account_id, 0, _amt, t.description);
+  end if;
+end$$;
+
+-- Transfer: Dr destination bank / Cr source bank (one entry per transfer_id).
+create or replace function accounting.post_transfer_gl(_transfer_id uuid) returns void
+language plpgsql security definer set search_path to 'public','accounting' as $$
+declare _company uuid; _dest uuid; _src uuid; _amt numeric; _je uuid;
+begin
+  select company_id, account_id, amount into _company, _dest, _amt
+  from accounting.transactions where transfer_id=_transfer_id and type='credit' limit 1; -- money in = destination
+  select account_id into _src
+  from accounting.transactions where transfer_id=_transfer_id and type='debit' limit 1;  -- money out = source
+  if _company is null then return; end if;
+  perform accounting._gl_clear(_company, 'acmacc_xfer', _transfer_id::text);
+  if not accounting.gl_managed(_company) then return; end if;
+  if _dest is null or _src is null or coalesce(_amt,0)=0 then return; end if;
+  insert into accounting.journal_entries (company_id, date, description, reference, external_source, external_id)
+  values (_company, (select date from accounting.transactions where transfer_id=_transfer_id limit 1), 'Account transfer', null, 'acmacc_xfer', _transfer_id::text)
+  returning id into _je;
+  insert into accounting.journal_entry_lines (journal_entry_id, account_id, debit, credit, description) values
+    (_je, _dest, _amt, 0, 'Transfer in'),
+    (_je, _src,  0, _amt, 'Transfer out');
+end$$;
+
+-- Deposit: move cash from Undeposited Funds into the bank (Dr bank / Cr Undeposited).
+create or replace function accounting.post_deposit_gl(_deposit_id uuid) returns void
+language plpgsql security definer set search_path to 'public','accounting' as $$
+declare d accounting.deposits%rowtype; _und uuid; _je uuid;
+begin
+  select * into d from accounting.deposits where id=_deposit_id;
+  if not found then return; end if;
+  perform accounting._gl_clear(d.company_id, 'acmacc_dep', d.id::text);
+  if not accounting.gl_managed(d.company_id) then return; end if;
+  if coalesce(d.amount,0)=0 or d.bank_account_id is null then return; end if;
+  _und := accounting.coa_undeposited(d.company_id);
+  insert into accounting.journal_entries (company_id, date, description, reference, external_source, external_id)
+  values (d.company_id, d.date, coalesce(nullif(d.memo,''), 'Deposit'), null, 'acmacc_dep', d.id::text)
+  returning id into _je;
+  insert into accounting.journal_entry_lines (journal_entry_id, account_id, debit, credit, description) values
+    (_je, d.bank_account_id, d.amount, 0, 'Deposit'),
+    (_je, _und,              0, d.amount, 'Deposit');
+end$$;
+
+-- Triggers
+create or replace function accounting.tg_transaction_gl() returns trigger
+language plpgsql security definer set search_path to 'public','accounting' as $$
+declare r accounting.transactions%rowtype;
+begin
+  begin
+    r := coalesce(new, old);
+    if tg_op='DELETE' then
+      if old.transfer_id is not null then perform accounting.post_transfer_gl(old.transfer_id);
+      elsif old.deposit_id is not null then perform accounting.post_deposit_gl(old.deposit_id);
+      else perform accounting._gl_clear(old.company_id,'acmacc_txn',old.id::text); end if;
+      return old;
+    end if;
+    if r.transfer_id is not null then perform accounting.post_transfer_gl(r.transfer_id);
+    elsif r.deposit_id is not null then perform accounting.post_deposit_gl(r.deposit_id);
+    else perform accounting.post_transaction_gl(r.id); end if;
+  exception when others then raise warning 'accounting: txn GL post failed: %', sqlerrm; end;
+  return coalesce(new, old);
+end$$;
+
+create or replace function accounting.tg_deposit_gl() returns trigger
+language plpgsql security definer set search_path to 'public','accounting' as $$
+begin
+  begin
+    if tg_op='DELETE' then perform accounting._gl_clear(old.company_id,'acmacc_dep',old.id::text); return old; end if;
+    perform accounting.post_deposit_gl(new.id);
+  exception when others then raise warning 'accounting: deposit GL post failed: %', sqlerrm; end;
+  return coalesce(new, old);
+end$$;
+
+drop trigger if exists trg_acct_txn_gl on accounting.transactions;
+create trigger trg_acct_txn_gl after insert or update or delete on accounting.transactions
+  for each row execute function accounting.tg_transaction_gl();
+
+drop trigger if exists trg_acct_deposit_gl on accounting.deposits;
+create trigger trg_acct_deposit_gl after insert or update or delete on accounting.deposits
+  for each row execute function accounting.tg_deposit_gl();
+
+-- Backfill managed companies
+do $$
+declare r record;
+begin
+  for r in select i.id from accounting.invoices i join accounting.companies c on c.id=i.company_id where accounting.gl_managed(c.id) loop
+    perform accounting.post_invoice_gl(r.id);
+  end loop;
+  for r in select b.id from accounting.bills b join accounting.companies c on c.id=b.company_id where accounting.gl_managed(c.id) loop
+    perform accounting.post_bill_gl(r.id);
+  end loop;
+  for r in select p.id from accounting.payments_received p join accounting.companies c on c.id=p.company_id where accounting.gl_managed(c.id) loop
+    perform accounting.post_payment_gl(r.id);
+  end loop;
+  for r in select distinct t.transfer_id from accounting.transactions t join accounting.companies c on c.id=t.company_id
+           where accounting.gl_managed(c.id) and t.transfer_id is not null loop
+    perform accounting.post_transfer_gl(r.transfer_id);
+  end loop;
+  for r in select distinct t.deposit_id from accounting.transactions t join accounting.companies c on c.id=t.company_id
+           where accounting.gl_managed(c.id) and t.deposit_id is not null loop
+    perform accounting.post_deposit_gl(r.deposit_id);
+  end loop;
+  for r in select t.id from accounting.transactions t join accounting.companies c on c.id=t.company_id
+           where accounting.gl_managed(c.id) and t.transfer_id is null and t.deposit_id is null loop
+    perform accounting.post_transaction_gl(r.id);
+  end loop;
+end$$;
\ No newline at end of file
diff --git a/supabase/migrations/20260602130000_accounting_gl_managed_flag.sql b/supabase/migrations/20260602130000_accounting_gl_managed_flag.sql
new file mode 100644
index 0000000..43e9987
--- /dev/null
+++ b/supabase/migrations/20260602130000_accounting_gl_managed_flag.sql
@@ -0,0 +1,20 @@
+-- Make GL auto-posting an explicit per-company flag instead of inferring it from
+-- the presence of non-acmacc journal entries. The old heuristic
+-- (accounting.gl_managed = "no foreign/imported journal entries") broke the moment
+-- a normal MANUAL journal entry (external_source null) was added to a managed
+-- company — it silently flipped the company to "unmanaged" and disabled all GL
+-- automation. Companies with a large imported GL are flagged off; platform-managed
+-- companies default on.
+alter table accounting.companies add column if not exists gl_auto_post boolean not null default true;
+
+update accounting.companies c set gl_auto_post = false
+where (
+  select count(*) from accounting.journal_entries je
+  where je.company_id = c.id
+    and (je.external_source is null or je.external_source not like 'acmacc_%')
+) > 5;
+
+create or replace function accounting.gl_managed(_company_id uuid)
+returns boolean language sql stable security definer set search_path to 'public','accounting' as $$
+  select coalesce((select gl_auto_post from accounting.companies where id = _company_id), true);
+$$;