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Fix balance sheet: recognize transfers & deposits (unify cash on bank register)
Root cause: accounting.transactions (deposits, transfers, bank payments) never posted to the GL, and the GL's cash came only from synthesized legs that hard-coded Undeposited Funds. So the balance sheet ignored transfers (#1) and showed directly-deposited funds as Undeposited (#2), with banks going negative. - Post the bank register to the GL: customer receipt -> Dr bank/Cr A/R, vendor payment -> Dr A/P/Cr bank, categorized -> Dr/Cr bank+COA, transfer -> Dr dest/ Cr source, deposit -> Dr bank/Cr Undeposited; payments_received -> Undeposited. Retire the synthesized invoice/bill cash legs (acmacc_invpay/billpay) so cash is sourced once, from the register. Triggers on transactions/deposits keep it live. - Fix gl_managed: make it an explicit accounting.companies.gl_auto_post flag instead of inferring from null-source journal entries (a single manual journal entry had silently disabled all automation for Ashley Manor). Verified (Ashley Manor): transfer reflected (Cogent +47,127 vs prior -3,521), deposits land in BOA (Undeposited cleared), R1=0, R7=0, no negative banks. Imported companies (Bridgewater/Bent Oak) untouched; their residuals stay surfaced in the Reconciliation report. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
This commit is contained in:
@@ -0,0 +1,226 @@
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-- A7 / cash unification: the bank register (accounting.transactions, transfers,
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-- deposits) is the real cash ledger but never posted to the GL, so the balance
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-- sheet ignored transfers and deposited funds stayed stuck in Undeposited.
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--
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-- Fix: post the register to the GL and RETIRE the synthesized cash legs so cash
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-- is sourced once, from the register:
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-- * customer receipt (transactions.customer_id) -> Dr bank / Cr A/R
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-- * vendor payment (transactions.vendor_id) -> Dr A/P / Cr bank
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-- * categorized (transactions.coa_account_id) -> Dr/Cr bank + COA
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-- * transfer (transfer_id) -> Dr destination bank / Cr source bank (one entry)
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-- * deposit (deposit_id) -> Dr bank / Cr Undeposited Funds (one entry)
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-- * payments_received (undeposited, owner-ledger) -> Dr Undeposited / Cr A/R
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-- Invoices still post Dr A/R / Cr income; bills still post Dr expense / Cr A/P;
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-- their cash settlement now comes from the register (acmacc_invpay / acmacc_billpay
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-- removed). Convention: transactions use bank-statement signs (credit = money IN).
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-- Scoped to gl_managed companies; keyed by external_source/external_id (idempotent).
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-- Invoice: billing only (settlement now comes from register receipts).
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create or replace function accounting.post_invoice_gl(_invoice_id uuid) returns void
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language plpgsql security definer set search_path to 'public','accounting' as $$
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declare i accounting.invoices%rowtype; _ar uuid; _inc uuid; _je uuid;
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begin
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select * into i from accounting.invoices where id=_invoice_id;
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if not found then return; end if;
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perform accounting._gl_clear(i.company_id, 'acmacc_inv', i.id::text);
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perform accounting._gl_clear(i.company_id, 'acmacc_invpay', i.id::text); -- retire old settlement leg
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if not accounting.gl_managed(i.company_id) then return; end if;
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if coalesce(i.total,0) = 0 or i.status = 'void' then return; end if;
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_ar := accounting.coa_ar(i.company_id);
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_inc := accounting.coa_income_for(i.company_id, coalesce(nullif(i.notes,''), i.number));
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insert into accounting.journal_entries (company_id, date, description, reference, external_source, external_id)
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values (i.company_id, i.issue_date, coalesce(nullif(i.notes,''), 'Invoice ' || i.number), i.number, 'acmacc_inv', i.id::text)
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returning id into _je;
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insert into accounting.journal_entry_lines (journal_entry_id, account_id, debit, credit, description) values
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(_je, _ar, i.total, 0, 'Invoice ' || i.number),
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(_je, _inc, 0, i.total, 'Invoice ' || i.number);
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end$$;
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-- Bill: expense / A/P only (payment now comes from register).
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create or replace function accounting.post_bill_gl(_bill_id uuid) returns void
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language plpgsql security definer set search_path to 'public','accounting' as $$
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declare b accounting.bills%rowtype; _ap uuid; _defexp uuid; _je uuid; _debits numeric := 0; it record;
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begin
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select * into b from accounting.bills where id=_bill_id;
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if not found then return; end if;
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perform accounting._gl_clear(b.company_id, 'acmacc_bill', b.id::text);
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perform accounting._gl_clear(b.company_id, 'acmacc_billpay', b.id::text); -- retire old payment leg
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if not accounting.gl_managed(b.company_id) then return; end if;
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if coalesce(b.total,0) = 0 or b.status = 'void' then return; end if;
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_ap := accounting.coa_ap(b.company_id);
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_defexp := accounting.coa_default_expense(b.company_id);
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insert into accounting.journal_entries (company_id, date, description, reference, external_source, external_id)
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values (b.company_id, b.issue_date, coalesce(nullif(b.notes,''), 'Bill ' || b.number), b.number, 'acmacc_bill', b.id::text)
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returning id into _je;
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for it in select coalesce(account_id, _defexp) as acct, amount from accounting.bill_items where bill_id=b.id and amount <> 0 loop
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insert into accounting.journal_entry_lines (journal_entry_id, account_id, debit, credit, description)
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values (_je, it.acct, it.amount, 0, 'Bill ' || b.number);
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_debits := _debits + it.amount;
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end loop;
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if _debits < b.total then
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insert into accounting.journal_entry_lines (journal_entry_id, account_id, debit, credit, description)
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values (_je, _defexp, b.total - _debits, 0, 'Bill ' || b.number);
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end if;
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insert into accounting.journal_entry_lines (journal_entry_id, account_id, debit, credit, description)
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values (_je, _ap, 0, b.total, 'Bill ' || b.number);
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end$$;
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-- payments_received = cash received into Undeposited Funds (owner-ledger path).
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create or replace function accounting.post_payment_gl(_payment_id uuid) returns void
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language plpgsql security definer set search_path to 'public','accounting' as $$
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declare p accounting.payments_received%rowtype; _ar uuid; _und uuid; _je uuid;
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begin
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select * into p from accounting.payments_received where id=_payment_id;
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if not found then return; end if;
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perform accounting._gl_clear(p.company_id, 'acmacc_pay', p.id::text);
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if not accounting.gl_managed(p.company_id) then return; end if;
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if coalesce(p.amount,0) = 0 then return; end if;
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_und := accounting.coa_undeposited(p.company_id);
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_ar := accounting.coa_ar(p.company_id);
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insert into accounting.journal_entries (company_id, date, description, reference, external_source, external_id)
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values (p.company_id, p.payment_date, coalesce(nullif(p.memo,''), 'Payment received'), p.reference, 'acmacc_pay', p.id::text)
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returning id into _je;
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insert into accounting.journal_entry_lines (journal_entry_id, account_id, debit, credit, description) values
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(_je, _und, p.amount, 0, 'Payment received'),
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(_je, _ar, 0, p.amount, 'Payment received');
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end$$;
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-- A bank-register transaction (not a transfer/deposit). Bank-statement convention:
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-- credit = money IN (Dr bank), debit = money OUT (Cr bank). Counter by linkage.
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create or replace function accounting.post_transaction_gl(_txn_id uuid) returns void
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language plpgsql security definer set search_path to 'public','accounting' as $$
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declare t accounting.transactions%rowtype; _counter uuid; _je uuid; _amt numeric;
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begin
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select * into t from accounting.transactions where id=_txn_id;
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if not found then return; end if;
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perform accounting._gl_clear(t.company_id, 'acmacc_txn', t.id::text);
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if not accounting.gl_managed(t.company_id) then return; end if;
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if t.transfer_id is not null or t.deposit_id is not null then return; end if; -- handled elsewhere
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if t.account_id is null then return; end if;
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_amt := coalesce(t.amount,0);
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if _amt = 0 then return; end if;
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_counter := case
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when t.customer_id is not null then accounting.coa_ar(t.company_id)
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when t.vendor_id is not null then accounting.coa_ap(t.company_id)
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when t.coa_account_id is not null then t.coa_account_id
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else null end;
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if _counter is null then return; end if; -- uncategorized (e.g. opening dup) — skip
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insert into accounting.journal_entries (company_id, date, description, reference, external_source, external_id)
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values (t.company_id, t.date, coalesce(nullif(t.description,''), 'Bank transaction'), t.reference, 'acmacc_txn', t.id::text)
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returning id into _je;
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if t.type = 'credit' then -- money in
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insert into accounting.journal_entry_lines (journal_entry_id, account_id, debit, credit, description) values
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(_je, t.account_id, _amt, 0, t.description),
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(_je, _counter, 0, _amt, t.description);
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else -- money out
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insert into accounting.journal_entry_lines (journal_entry_id, account_id, debit, credit, description) values
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(_je, _counter, _amt, 0, t.description),
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(_je, t.account_id, 0, _amt, t.description);
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end if;
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end$$;
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-- Transfer: Dr destination bank / Cr source bank (one entry per transfer_id).
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create or replace function accounting.post_transfer_gl(_transfer_id uuid) returns void
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language plpgsql security definer set search_path to 'public','accounting' as $$
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declare _company uuid; _dest uuid; _src uuid; _amt numeric; _je uuid;
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begin
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select company_id, account_id, amount into _company, _dest, _amt
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from accounting.transactions where transfer_id=_transfer_id and type='credit' limit 1; -- money in = destination
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select account_id into _src
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from accounting.transactions where transfer_id=_transfer_id and type='debit' limit 1; -- money out = source
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if _company is null then return; end if;
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perform accounting._gl_clear(_company, 'acmacc_xfer', _transfer_id::text);
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if not accounting.gl_managed(_company) then return; end if;
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if _dest is null or _src is null or coalesce(_amt,0)=0 then return; end if;
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insert into accounting.journal_entries (company_id, date, description, reference, external_source, external_id)
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values (_company, (select date from accounting.transactions where transfer_id=_transfer_id limit 1), 'Account transfer', null, 'acmacc_xfer', _transfer_id::text)
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returning id into _je;
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insert into accounting.journal_entry_lines (journal_entry_id, account_id, debit, credit, description) values
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(_je, _dest, _amt, 0, 'Transfer in'),
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(_je, _src, 0, _amt, 'Transfer out');
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end$$;
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-- Deposit: move cash from Undeposited Funds into the bank (Dr bank / Cr Undeposited).
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create or replace function accounting.post_deposit_gl(_deposit_id uuid) returns void
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language plpgsql security definer set search_path to 'public','accounting' as $$
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declare d accounting.deposits%rowtype; _und uuid; _je uuid;
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begin
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select * into d from accounting.deposits where id=_deposit_id;
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if not found then return; end if;
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perform accounting._gl_clear(d.company_id, 'acmacc_dep', d.id::text);
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if not accounting.gl_managed(d.company_id) then return; end if;
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if coalesce(d.amount,0)=0 or d.bank_account_id is null then return; end if;
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_und := accounting.coa_undeposited(d.company_id);
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insert into accounting.journal_entries (company_id, date, description, reference, external_source, external_id)
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values (d.company_id, d.date, coalesce(nullif(d.memo,''), 'Deposit'), null, 'acmacc_dep', d.id::text)
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returning id into _je;
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insert into accounting.journal_entry_lines (journal_entry_id, account_id, debit, credit, description) values
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(_je, d.bank_account_id, d.amount, 0, 'Deposit'),
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(_je, _und, 0, d.amount, 'Deposit');
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end$$;
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-- Triggers
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create or replace function accounting.tg_transaction_gl() returns trigger
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language plpgsql security definer set search_path to 'public','accounting' as $$
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declare r accounting.transactions%rowtype;
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begin
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begin
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r := coalesce(new, old);
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if tg_op='DELETE' then
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if old.transfer_id is not null then perform accounting.post_transfer_gl(old.transfer_id);
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elsif old.deposit_id is not null then perform accounting.post_deposit_gl(old.deposit_id);
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else perform accounting._gl_clear(old.company_id,'acmacc_txn',old.id::text); end if;
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return old;
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end if;
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if r.transfer_id is not null then perform accounting.post_transfer_gl(r.transfer_id);
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elsif r.deposit_id is not null then perform accounting.post_deposit_gl(r.deposit_id);
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else perform accounting.post_transaction_gl(r.id); end if;
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exception when others then raise warning 'accounting: txn GL post failed: %', sqlerrm; end;
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return coalesce(new, old);
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end$$;
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create or replace function accounting.tg_deposit_gl() returns trigger
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language plpgsql security definer set search_path to 'public','accounting' as $$
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begin
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begin
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if tg_op='DELETE' then perform accounting._gl_clear(old.company_id,'acmacc_dep',old.id::text); return old; end if;
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perform accounting.post_deposit_gl(new.id);
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exception when others then raise warning 'accounting: deposit GL post failed: %', sqlerrm; end;
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return coalesce(new, old);
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end$$;
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drop trigger if exists trg_acct_txn_gl on accounting.transactions;
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create trigger trg_acct_txn_gl after insert or update or delete on accounting.transactions
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for each row execute function accounting.tg_transaction_gl();
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drop trigger if exists trg_acct_deposit_gl on accounting.deposits;
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create trigger trg_acct_deposit_gl after insert or update or delete on accounting.deposits
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for each row execute function accounting.tg_deposit_gl();
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-- Backfill managed companies
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do $$
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declare r record;
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begin
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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
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perform accounting.post_invoice_gl(r.id);
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end loop;
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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
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perform accounting.post_bill_gl(r.id);
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end loop;
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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
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perform accounting.post_payment_gl(r.id);
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end loop;
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for r in select distinct t.transfer_id from accounting.transactions t join accounting.companies c on c.id=t.company_id
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where accounting.gl_managed(c.id) and t.transfer_id is not null loop
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perform accounting.post_transfer_gl(r.transfer_id);
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end loop;
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for r in select distinct t.deposit_id from accounting.transactions t join accounting.companies c on c.id=t.company_id
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where accounting.gl_managed(c.id) and t.deposit_id is not null loop
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perform accounting.post_deposit_gl(r.deposit_id);
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end loop;
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for r in select t.id from accounting.transactions t join accounting.companies c on c.id=t.company_id
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where accounting.gl_managed(c.id) and t.transfer_id is null and t.deposit_id is null loop
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perform accounting.post_transaction_gl(r.id);
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end loop;
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end$$;
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@@ -0,0 +1,20 @@
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-- Make GL auto-posting an explicit per-company flag instead of inferring it from
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-- the presence of non-acmacc journal entries. The old heuristic
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-- (accounting.gl_managed = "no foreign/imported journal entries") broke the moment
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-- a normal MANUAL journal entry (external_source null) was added to a managed
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-- company — it silently flipped the company to "unmanaged" and disabled all GL
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-- automation. Companies with a large imported GL are flagged off; platform-managed
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-- companies default on.
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alter table accounting.companies add column if not exists gl_auto_post boolean not null default true;
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update accounting.companies c set gl_auto_post = false
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where (
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select count(*) from accounting.journal_entries je
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where je.company_id = c.id
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and (je.external_source is null or je.external_source not like 'acmacc_%')
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) > 5;
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create or replace function accounting.gl_managed(_company_id uuid)
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returns boolean language sql stable security definer set search_path to 'public','accounting' as $$
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select coalesce((select gl_auto_post from accounting.companies where id = _company_id), true);
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$$;
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