Phase G: Add Budgeting and Year-End Close

Budgeting:
- Budget + BudgetLine entities with Jan–Dec monthly columns per GL account
- BudgetsController: Index, Create, Edit, SetDefault, Copy, Delete
- Copy action rolls a budget forward to a new fiscal year
- Budget vs. Actual report (BudgetVsActual): compares monthly budget amounts to
  real P&L by calling GetProfitAndLossAsync once per month; variance shown as
  favorable/unfavorable; year + budget selectors in header
- Views: Budgets/Index, Create, Edit with inline annual totals via budget-edit.js
- Nav link + report card on Landing

Year-End Close:
- YearEndClose entity records each closed year + JE reference for audit trail
- AccountsController.YearEndClose GET (history + form) + CloseYear POST
- Close zeroes all Revenue and Expense/COGS account balances into Retained Earnings
  via IAccountBalanceService and posts a supporting JE dated Dec 31
- Idempotency: rejects attempt to close an already-closed year
- Pre-close checklist in view to guide the workflow
- Nav link under Finance

Migration AddBudgetsAndYearEndClose applied

Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>

src/PowderCoating.Web/wwwroot/js/budget-edit.js

@@ -0,0 +1,32 @@
+document.addEventListener('DOMContentLoaded', function () {
+    // Update row annual totals as cells change
+    function updateRowTotal(rowIdx) {
+        var cells = document.querySelectorAll('.budget-cell[data-row="' + rowIdx + '"]');
+        var sum = 0;
+        cells.forEach(function (c) { sum += parseFloat(c.value) || 0; });
+        var span = document.querySelector('.annual-total[data-row="' + rowIdx + '"]');
+        if (span) span.textContent = sum.toFixed(2);
+    }
+
+    document.querySelectorAll('.budget-cell').forEach(function (input) {
+        var row = input.getAttribute('data-row');
+        updateRowTotal(row);
+        input.addEventListener('input', function () { updateRowTotal(row); });
+    });
+
+    // "Spread Annual Evenly" — prompts annual amount and distributes equally across 12 months
+    var fillBtn = document.getElementById('fillEvenlyBtn');
+    if (fillBtn) {
+        fillBtn.addEventListener('click', function () {
+            var annual = parseFloat(prompt('Enter the annual amount to spread evenly across all months for ALL rows (overwrites existing):'));
+            if (isNaN(annual)) return;
+            var monthly = (annual / 12).toFixed(2);
+            var allRows = new Set();
+            document.querySelectorAll('.budget-cell').forEach(function (c) {
+                c.value = monthly;
+                allRows.add(c.getAttribute('data-row'));
+            });
+            allRows.forEach(function (r) { updateRowTotal(r); });
+        });
+    }
+});

src/PowderCoating.Web/wwwroot/js/budget-index.js

@@ -0,0 +1,10 @@
+document.addEventListener('DOMContentLoaded', function () {
+    var copyModal = document.getElementById('copyModal');
+    if (copyModal) {
+        copyModal.addEventListener('show.bs.modal', function (e) {
+            var btn = e.relatedTarget;
+            document.getElementById('copyBudgetId').value   = btn.getAttribute('data-budget-id');
+            document.getElementById('copyBudgetName').textContent = btn.getAttribute('data-budget-name');
+        });
+    }
+});