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- 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>