Add company default GL accounts; move QB sign-fix to platform

Default accounts: companies can now set a default Revenue, COGS, and
Inventory account (Chart of Accounts -> "Default Accounts" card). Stored
on CompanyPreferences (3 nullable FKs + migration). Used as the fallback
when an item or invoice line leaves its account blank:
 - Invoice lines fall back to the default Revenue account, then to 4000.
 - New inventory/catalog items are pre-filled with the COGS/Inventory
   defaults, so the value is stored on the item and both live posting and
   the balance-recompute path stay consistent.
Blank defaults = unchanged behavior, so nothing changes until a company
opts in. Setting both COGS + Inventory enables perpetual-inventory COGS
posting (warned in the UI and help docs). Help KB + Settings article
updated.

Also moves the "Fix QB Import Signs" tool off the company Chart of
Accounts page (was CompanyAdmin-visible) to the SuperAdmin-only platform
Company Details page, operating on the target company.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

src/PowderCoating.Core/Entities/CompanyPreferences.cs

@@ -18,6 +18,18 @@ public class CompanyPreferences : BaseEntity
     public string InvoiceNumberPrefix { get; set; } = "INV";
     public bool UseMetricSystem { get; set; } = false; // False = Imperial (ft, lb), True = Metric (m, kg)
 
+    // Default GL Accounts — used as the fallback when an item leaves its account field blank.
+    // Null means "no default": revenue falls back to account 4000, and inventory-consumption
+    // COGS simply isn't posted (consistent with expensing materials at purchase). A company
+    // only opts into perpetual-inventory COGS posting by setting both the COGS and Inventory
+    // defaults (or the per-item accounts). FKs are nullable with no cascade — accounts soft-delete.
+    /// <summary>Default Revenue account for invoice lines that don't specify one (fallback before account 4000).</summary>
+    public int? DefaultRevenueAccountId { get; set; }
+    /// <summary>Default COGS account pre-filled on new inventory/catalog items. Drives inventory-consumption COGS posting when paired with an inventory account.</summary>
+    public int? DefaultCogsAccountId { get; set; }
+    /// <summary>Default Inventory asset account pre-filled on new inventory items. Drives inventory-consumption COGS posting when paired with a COGS account.</summary>
+    public int? DefaultInventoryAccountId { get; set; }
+
     // Job / Workflow Defaults
     public string DefaultJobPriority { get; set; } = "Normal";
     public bool RequireCustomerPO { get; set; } = false;

src/PowderCoating.Infrastructure/Data/ApplicationDbContext.cs

@@ -946,6 +946,26 @@ modelBuilder.Entity<ReworkRecord>().HasQueryFilter(e =>
             .HasForeignKey(i => i.CogsAccountId)
             .OnDelete(DeleteBehavior.NoAction);
 
+        // CompanyPreferences → Default Revenue / COGS / Inventory accounts (nullable, no cascade,
+        // no navigation property — accounts use soft delete and these are config pointers only).
+        modelBuilder.Entity<CompanyPreferences>()
+            .HasOne<Account>()
+            .WithMany()
+            .HasForeignKey(p => p.DefaultRevenueAccountId)
+            .OnDelete(DeleteBehavior.NoAction);
+
+        modelBuilder.Entity<CompanyPreferences>()
+            .HasOne<Account>()
+            .WithMany()
+            .HasForeignKey(p => p.DefaultCogsAccountId)
+            .OnDelete(DeleteBehavior.NoAction);
+
+        modelBuilder.Entity<CompanyPreferences>()
+            .HasOne<Account>()
+            .WithMany()
+            .HasForeignKey(p => p.DefaultInventoryAccountId)
+            .OnDelete(DeleteBehavior.NoAction);
+
         // CatalogItem → RevenueAccount / CogsAccount (nullable, no cascade — accounts use soft delete)
         modelBuilder.Entity<CatalogItem>()
             .HasOne(ci => ci.RevenueAccount)

src/PowderCoating.Infrastructure/Migrations/20260620134918_AddCompanyDefaultGlAccounts.cs

@@ -0,0 +1,151 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+
+#nullable disable
+
+namespace PowderCoating.Infrastructure.Migrations
+{
+    /// <inheritdoc />
+    public partial class AddCompanyDefaultGlAccounts : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.AddColumn<int>(
+                name: "DefaultCogsAccountId",
+                table: "CompanyPreferences",
+                type: "int",
+                nullable: true);
+
+            migrationBuilder.AddColumn<int>(
+                name: "DefaultInventoryAccountId",
+                table: "CompanyPreferences",
+                type: "int",
+                nullable: true);
+
+            migrationBuilder.AddColumn<int>(
+                name: "DefaultRevenueAccountId",
+                table: "CompanyPreferences",
+                type: "int",
+                nullable: true);
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 6, 20, 13, 49, 14, 564, DateTimeKind.Utc).AddTicks(4507));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 6, 20, 13, 49, 14, 564, DateTimeKind.Utc).AddTicks(4514));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 6, 20, 13, 49, 14, 564, DateTimeKind.Utc).AddTicks(4515));
+
+            migrationBuilder.CreateIndex(
+                name: "IX_CompanyPreferences_DefaultCogsAccountId",
+                table: "CompanyPreferences",
+                column: "DefaultCogsAccountId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_CompanyPreferences_DefaultInventoryAccountId",
+                table: "CompanyPreferences",
+                column: "DefaultInventoryAccountId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_CompanyPreferences_DefaultRevenueAccountId",
+                table: "CompanyPreferences",
+                column: "DefaultRevenueAccountId");
+
+            migrationBuilder.AddForeignKey(
+                name: "FK_CompanyPreferences_Accounts_DefaultCogsAccountId",
+                table: "CompanyPreferences",
+                column: "DefaultCogsAccountId",
+                principalTable: "Accounts",
+                principalColumn: "Id");
+
+            migrationBuilder.AddForeignKey(
+                name: "FK_CompanyPreferences_Accounts_DefaultInventoryAccountId",
+                table: "CompanyPreferences",
+                column: "DefaultInventoryAccountId",
+                principalTable: "Accounts",
+                principalColumn: "Id");
+
+            migrationBuilder.AddForeignKey(
+                name: "FK_CompanyPreferences_Accounts_DefaultRevenueAccountId",
+                table: "CompanyPreferences",
+                column: "DefaultRevenueAccountId",
+                principalTable: "Accounts",
+                principalColumn: "Id");
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropForeignKey(
+                name: "FK_CompanyPreferences_Accounts_DefaultCogsAccountId",
+                table: "CompanyPreferences");
+
+            migrationBuilder.DropForeignKey(
+                name: "FK_CompanyPreferences_Accounts_DefaultInventoryAccountId",
+                table: "CompanyPreferences");
+
+            migrationBuilder.DropForeignKey(
+                name: "FK_CompanyPreferences_Accounts_DefaultRevenueAccountId",
+                table: "CompanyPreferences");
+
+            migrationBuilder.DropIndex(
+                name: "IX_CompanyPreferences_DefaultCogsAccountId",
+                table: "CompanyPreferences");
+
+            migrationBuilder.DropIndex(
+                name: "IX_CompanyPreferences_DefaultInventoryAccountId",
+                table: "CompanyPreferences");
+
+            migrationBuilder.DropIndex(
+                name: "IX_CompanyPreferences_DefaultRevenueAccountId",
+                table: "CompanyPreferences");
+
+            migrationBuilder.DropColumn(
+                name: "DefaultCogsAccountId",
+                table: "CompanyPreferences");
+
+            migrationBuilder.DropColumn(
+                name: "DefaultInventoryAccountId",
+                table: "CompanyPreferences");
+
+            migrationBuilder.DropColumn(
+                name: "DefaultRevenueAccountId",
+                table: "CompanyPreferences");
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 6, 20, 0, 29, 46, 909, DateTimeKind.Utc).AddTicks(3976));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 6, 20, 0, 29, 46, 909, DateTimeKind.Utc).AddTicks(3981));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 6, 20, 0, 29, 46, 909, DateTimeKind.Utc).AddTicks(3982));
+        }
+    }
+}

src/PowderCoating.Infrastructure/Migrations/ApplicationDbContextModelSnapshot.cs

@@ -2185,6 +2185,9 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.Property<string>("CreatedBy")
                         .HasColumnType("nvarchar(max)");
 
+                    b.Property<int?>("DefaultCogsAccountId")
+                        .HasColumnType("int");
+
                     b.Property<string>("DefaultCurrency")
                         .IsRequired()
                         .HasColumnType("nvarchar(max)");
@@ -2193,6 +2196,9 @@ namespace PowderCoating.Infrastructure.Migrations
                         .IsRequired()
                         .HasColumnType("nvarchar(max)");
 
+                    b.Property<int?>("DefaultInventoryAccountId")
+                        .HasColumnType("int");
+
                     b.Property<string>("DefaultJobPriority")
                         .IsRequired()
                         .HasColumnType("nvarchar(max)");
@@ -2204,6 +2210,9 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.Property<int>("DefaultQuoteValidityDays")
                         .HasColumnType("int");
 
+                    b.Property<int?>("DefaultRevenueAccountId")
+                        .HasColumnType("int");
+
                     b.Property<string>("DefaultTimeFormat")
                         .IsRequired()
                         .HasColumnType("nvarchar(max)");
@@ -2380,6 +2389,12 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.HasIndex("CompanyId")
                         .IsUnique();
 
+                    b.HasIndex("DefaultCogsAccountId");
+
+                    b.HasIndex("DefaultInventoryAccountId");
+
+                    b.HasIndex("DefaultRevenueAccountId");
+
                     b.ToTable("CompanyPreferences");
                 });
 
@@ -7241,7 +7256,7 @@ namespace PowderCoating.Infrastructure.Migrations
                         {
                             Id = 1,
                             CompanyId = 0,
-                            CreatedAt = new DateTime(2026, 6, 20, 0, 29, 46, 909, DateTimeKind.Utc).AddTicks(3976),
+                            CreatedAt = new DateTime(2026, 6, 20, 13, 49, 14, 564, DateTimeKind.Utc).AddTicks(4507),
                             Description = "Standard pricing for regular customers",
                             DiscountPercent = 0m,
                             IsActive = true,
@@ -7252,7 +7267,7 @@ namespace PowderCoating.Infrastructure.Migrations
                         {
                             Id = 2,
                             CompanyId = 0,
-                            CreatedAt = new DateTime(2026, 6, 20, 0, 29, 46, 909, DateTimeKind.Utc).AddTicks(3981),
+                            CreatedAt = new DateTime(2026, 6, 20, 13, 49, 14, 564, DateTimeKind.Utc).AddTicks(4514),
                             Description = "5% discount for preferred customers",
                             DiscountPercent = 5m,
                             IsActive = true,
@@ -7263,7 +7278,7 @@ namespace PowderCoating.Infrastructure.Migrations
                         {
                             Id = 3,
                             CompanyId = 0,
-                            CreatedAt = new DateTime(2026, 6, 20, 0, 29, 46, 909, DateTimeKind.Utc).AddTicks(3982),
+                            CreatedAt = new DateTime(2026, 6, 20, 13, 49, 14, 564, DateTimeKind.Utc).AddTicks(4515),
                             Description = "10% discount for premium customers",
                             DiscountPercent = 10m,
                             IsActive = true,
@@ -9580,6 +9595,21 @@ namespace PowderCoating.Infrastructure.Migrations
                         .OnDelete(DeleteBehavior.Cascade)
                         .IsRequired();
 
+                    b.HasOne("PowderCoating.Core.Entities.Account", null)
+                        .WithMany()
+                        .HasForeignKey("DefaultCogsAccountId")
+                        .OnDelete(DeleteBehavior.NoAction);
+
+                    b.HasOne("PowderCoating.Core.Entities.Account", null)
+                        .WithMany()
+                        .HasForeignKey("DefaultInventoryAccountId")
+                        .OnDelete(DeleteBehavior.NoAction);
+
+                    b.HasOne("PowderCoating.Core.Entities.Account", null)
+                        .WithMany()
+                        .HasForeignKey("DefaultRevenueAccountId")
+                        .OnDelete(DeleteBehavior.NoAction);
+
                     b.Navigation("Company");
                 });
 

src/PowderCoating.Web/Controllers/AccountsController.cs

@@ -66,6 +66,9 @@ public class AccountsController : Controller
             .OrderBy(g => (int)g.Key)
             .ToList();
 
+        // Default-account pickers (Revenue / COGS / Inventory) — see SaveDefaultAccounts.
+        await PopulateDefaultAccountViewDataAsync(companyId, accounts);
+
         return View(grouped);
     }
 
@@ -322,20 +325,49 @@ public class AccountsController : Controller
     }
 
     /// <summary>
-    /// One-time data repair for companies whose chart of accounts was imported from QuickBooks
+    /// Builds the Revenue / COGS / Inventory account dropdowns and the company's currently-selected
-    /// IIF files. QuickBooks IIF exports store credit-normal account opening balances as negative
+    /// default account IDs for the "Default Accounts" card on the Chart of Accounts page. Revenue and
-    /// numbers (e.g. Revenue accounts), but the application's convention is to store all opening
+    /// COGS are filtered by their top-level AccountType; the inventory-asset list shows all Asset
-    /// balances as positive amounts with the credit/debit nature implied by account type. This
+    /// accounts (Inventory sub-type first) so a company that classified its inventory account
-    /// action flips negative opening balances on Revenue, Liability, and Equity accounts to their
+    /// differently can still pick it. Reuses the already-loaded <paramref name="accounts"/> list.
-    /// absolute values. After running this, <see cref="RecalculateBalances"/> should be called to
-    /// propagate the corrected opening balances into <c>CurrentBalance</c>.
     /// </summary>
-    // POST: /Accounts/FixOpeningBalanceSigns
+    private async Task PopulateDefaultAccountViewDataAsync(int companyId, IEnumerable<Account> accounts)
-    // One-time fix: QB IIF imports store credit-normal accounts with negative opening balances.
+    {
-    // This flips them to positive so the chart of accounts displays correctly.
+        SelectListItem Item(Account a) => new($"{a.AccountNumber} – {a.Name}", a.Id.ToString());
+
+        ViewBag.DefaultRevenueAccounts = accounts
+            .Where(a => a.IsActive && a.AccountType == AccountType.Revenue)
+            .OrderBy(a => a.AccountNumber).Select(Item).ToList();
+
+        ViewBag.DefaultCogsAccounts = accounts
+            .Where(a => a.IsActive && a.AccountType == AccountType.CostOfGoods)
+            .OrderBy(a => a.AccountNumber).Select(Item).ToList();
+
+        ViewBag.DefaultInventoryAccounts = accounts
+            .Where(a => a.IsActive && a.AccountType == AccountType.Asset)
+            .OrderByDescending(a => a.AccountSubType == AccountSubType.Inventory)
+            .ThenBy(a => a.AccountNumber).Select(Item).ToList();
+
+        var prefs = await _unitOfWork.CompanyPreferences
+            .FirstOrDefaultAsync(p => p.CompanyId == companyId && !p.IsDeleted);
+        ViewBag.DefaultRevenueAccountId   = prefs?.DefaultRevenueAccountId;
+        ViewBag.DefaultCogsAccountId      = prefs?.DefaultCogsAccountId;
+        ViewBag.DefaultInventoryAccountId = prefs?.DefaultInventoryAccountId;
+    }
+
+    /// <summary>
+    /// Saves the company's default Revenue, COGS, and Inventory accounts to <c>CompanyPreferences</c>.
+    /// These are used as the fallback when an item leaves its account field blank: invoice lines fall
+    /// back to the default Revenue account (then 4000), and new inventory/catalog items are pre-filled
+    /// with the default COGS/Inventory accounts. Each submitted id is validated to belong to the
+    /// company and to be of the expected account type before it is stored; an invalid or cleared
+    /// selection saves as null. CompanyAdmin-only because it affects GL routing for the whole company.
+    /// </summary>
+    // POST: /Accounts/SaveDefaultAccounts
     [HttpPost, ValidateAntiForgeryToken]
     [Authorize(Policy = AppConstants.Policies.CompanyAdminOnly)]
-    public async Task<IActionResult> FixOpeningBalanceSigns()
+    public async Task<IActionResult> SaveDefaultAccounts(
+        int? defaultRevenueAccountId, int? defaultCogsAccountId, int? defaultInventoryAccountId)
     {
         var companyId = _tenantContext.GetCurrentCompanyId();
         if (companyId == null)
@@ -346,30 +378,37 @@ public class AccountsController : Controller
 
         try
         {
-            var accounts = await _unitOfWork.Accounts.FindAsync(a => a.CompanyId == companyId && a.IsActive);
+            var prefs = await _unitOfWork.CompanyPreferences
-            int fixed_ = 0;
+                .FirstOrDefaultAsync(p => p.CompanyId == companyId.Value && !p.IsDeleted);
-            foreach (var acct in accounts)
+            if (prefs == null)
             {
-                if (acct.OpeningBalance < 0 &&
+                TempData["Error"] = "Company preferences not found.";
-                    acct.AccountType is Core.Enums.AccountType.Revenue
+                return RedirectToAction(nameof(Index));
-                                     or Core.Enums.AccountType.Liability
-                                     or Core.Enums.AccountType.Equity)
-                {
-                    acct.OpeningBalance = Math.Abs(acct.OpeningBalance);
-                    acct.CurrentBalance = Math.Abs(acct.CurrentBalance);
-                    await _unitOfWork.Accounts.UpdateAsync(acct);
-                    fixed_++;
-                }
             }
+
+            // Validate each pick belongs to this company, is active, and is of the right type.
+            // Explicit CompanyId predicate (defense in depth) alongside the global tenant filter.
+            async Task<int?> Validate(int? id, params AccountType[] allowed)
+            {
+                if (id == null) return null;
+                var acct = await _unitOfWork.Accounts.FirstOrDefaultAsync(
+                    a => a.Id == id.Value && a.CompanyId == companyId.Value && a.IsActive);
+                return acct != null && allowed.Contains(acct.AccountType) ? acct.Id : null;
+            }
+
+            prefs.DefaultRevenueAccountId   = await Validate(defaultRevenueAccountId, AccountType.Revenue);
+            prefs.DefaultCogsAccountId      = await Validate(defaultCogsAccountId, AccountType.CostOfGoods);
+            prefs.DefaultInventoryAccountId = await Validate(defaultInventoryAccountId, AccountType.Asset);
+
+            await _unitOfWork.CompanyPreferences.UpdateAsync(prefs);
             await _unitOfWork.CompleteAsync();
-            TempData["Success"] = fixed_ > 0
+
-                ? $"Fixed {fixed_} account(s) with negative opening balances. Run Recalculate Balances to update CurrentBalance."
+            TempData["Success"] = "Default accounts saved. New items and invoice lines will use these when no account is chosen.";
-                : "No accounts needed fixing — all opening balances already have the correct sign.";
         }
         catch (Exception ex)
         {
-            _logger.LogError(ex, "Error fixing opening balance signs for company {CompanyId}", companyId);
+            _logger.LogError(ex, "Error saving default accounts for company {CompanyId}", companyId);
-            TempData["Error"] = "An error occurred while fixing opening balances.";
+            TempData["Error"] = "An error occurred while saving the default accounts.";
         }
 
         return RedirectToAction(nameof(Index));

src/PowderCoating.Web/Controllers/CatalogItemsController.cs

@@ -208,10 +208,16 @@ namespace PowderCoating.Web.Controllers
                 var useMetric = await _tenantContext.UseMetricSystemAsync();
                 ViewBag.AreaUnit = _measurementService.GetAreaUnitLabel(useMetric);
 
+                // Pre-fill the GL account dropdowns from the company's configured defaults.
+                var prefs = await _unitOfWork.CompanyPreferences
+                    .FirstOrDefaultAsync(p => p.CompanyId == companyId && !p.IsDeleted);
+
                 var model = new CreateCatalogItemDto
                 {
                     CategoryId = categoryId ?? 0,
-                    DisplayOrder = 0
+                    DisplayOrder = 0,
+                    RevenueAccountId = prefs?.DefaultRevenueAccountId,
+                    CogsAccountId = prefs?.DefaultCogsAccountId
                 };
 
                 return View(model);

src/PowderCoating.Web/Controllers/CompaniesController.cs

@@ -754,6 +754,69 @@ public class CompaniesController : Controller
         }
     }
 
+    /// <summary>
+    /// One-time data repair for a company whose chart of accounts was imported from QuickBooks
+    /// IIF files. QuickBooks stores credit-normal account opening balances as negative numbers
+    /// (e.g. Revenue, Liability, Equity), but this app's convention is positive opening balances
+    /// with the debit/credit nature implied by account type. This flips negative opening balances
+    /// on Revenue/Liability/Equity accounts to their absolute values so the chart of accounts
+    /// reads correctly. Afterward, Recalculate Balances (on the Chart of Accounts page) should be
+    /// run to propagate the corrected opening balances into CurrentBalance.
+    /// <para>
+    /// This is a SuperAdmin-only platform tool — it operates on the target company identified by
+    /// <paramref name="id"/> (not the caller's tenant), so it uses <c>ignoreQueryFilters</c> to
+    /// reach across the multi-tenancy boundary. It was deliberately moved here from the company
+    /// Chart of Accounts page so normal company admins can't see or trigger it.
+    /// </para>
+    /// </summary>
+    // POST: Companies/FixOpeningBalanceSigns/5
+    [HttpPost]
+    [ValidateAntiForgeryToken]
+    public async Task<IActionResult> FixOpeningBalanceSigns(int id)
+    {
+        var company = await _unitOfWork.Companies.GetByIdAsync(id, ignoreQueryFilters: true);
+        if (company == null)
+        {
+            TempData["Error"] = "Company not found.";
+            return RedirectToAction(nameof(Index));
+        }
+
+        try
+        {
+            // Explicit CompanyId predicate + ignoreQueryFilters: SuperAdmin acts on another
+            // tenant, so the global multi-tenancy filter must be bypassed but scoping kept tight.
+            var accounts = await _unitOfWork.Accounts.FindAsync(
+                a => a.CompanyId == id && a.IsActive, ignoreQueryFilters: true);
+
+            int fixedCount = 0;
+            foreach (var acct in accounts)
+            {
+                if (acct.OpeningBalance < 0 &&
+                    acct.AccountType is Core.Enums.AccountType.Revenue
+                                     or Core.Enums.AccountType.Liability
+                                     or Core.Enums.AccountType.Equity)
+                {
+                    acct.OpeningBalance = Math.Abs(acct.OpeningBalance);
+                    acct.CurrentBalance = Math.Abs(acct.CurrentBalance);
+                    await _unitOfWork.Accounts.UpdateAsync(acct);
+                    fixedCount++;
+                }
+            }
+            await _unitOfWork.CompleteAsync();
+
+            TempData[fixedCount > 0 ? "Success" : "Info"] = fixedCount > 0
+                ? $"Fixed {fixedCount} account(s) with negative opening balances for '{company.CompanyName}'. Run Recalculate Balances on the company's Chart of Accounts to update CurrentBalance."
+                : $"No accounts needed fixing for '{company.CompanyName}' — all opening balances already have the correct sign.";
+        }
+        catch (Exception ex)
+        {
+            _logger.LogError(ex, "Error fixing opening balance signs for company {CompanyId}", id);
+            TempData["Error"] = "An error occurred while fixing opening balances.";
+        }
+
+        return RedirectToAction(nameof(Details), new { id });
+    }
+
     /// <summary>
     /// Renders the form for adding an additional CompanyAdmin user to an existing company.
     /// Used when a company needs more than one admin or when the original admin's account must

src/PowderCoating.Web/Controllers/InventoryController.cs

@@ -275,10 +275,18 @@ public class InventoryController : Controller
         ViewBag.UseMetric = useMetric;
         ViewBag.CoverageUnit = _measurementService.GetCoverageUnitLabel(useMetric);
 
+        // Pre-fill the GL account dropdowns from the company's configured defaults so new items
+        // inherit them (the user can still change or clear them on the form).
+        var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
+        var prefs = await _unitOfWork.CompanyPreferences
+            .FirstOrDefaultAsync(p => p.CompanyId == companyId && !p.IsDeleted);
+
         return View(new CreateInventoryItemDto
         {
             CoverageSqFtPerLb = 30,
-            TransferEfficiency = 65
+            TransferEfficiency = 65,
+            InventoryAccountId = prefs?.DefaultInventoryAccountId,
+            CogsAccountId = prefs?.DefaultCogsAccountId
         });
     }
 

src/PowderCoating.Web/Controllers/InvoicesController.cs

@@ -412,8 +412,12 @@ public class InvoicesController : Controller
                         .ToDictionary(ci => ci.Id)
                     : new Dictionary<int, CatalogItem>();
 
-                // Fall back to the default revenue account (4000) if a catalog item has no specific account
+                // Fall back to the company's configured default revenue account when a catalog item
-                var defaultRevenueAccount = await _unitOfWork.Accounts
+                // has no specific account; if none is configured, fall back to the seeded 4000 account.
+                Account? defaultRevenueAccount = null;
+                if (prefs?.DefaultRevenueAccountId != null)
+                    defaultRevenueAccount = await _unitOfWork.Accounts.GetByIdAsync(prefs.DefaultRevenueAccountId.Value);
+                defaultRevenueAccount ??= await _unitOfWork.Accounts
                     .FirstOrDefaultAsync(a => a.AccountNumber == "4000" && a.IsActive);
 
                 // Deserialize the job's pricing snapshot up front — it is authoritative for discount,

src/PowderCoating.Web/Helpers/HelpKnowledgeBase.cs

@@ -678,6 +678,9 @@ public static class HelpKnowledgeBase
         **Step 5 — Set up your Chart of Accounts (for billing/AP)**
         If you use the Bills and accounting features, go to [Chart of Accounts](/Accounts) and confirm the seeded accounts fit your setup. The wizard seeds a standard set automatically.
 
+        **Default accounts (Chart of Accounts → Set Defaults)**
+        On the Chart of Accounts page, the "Default Accounts" card lets you choose a default Revenue, COGS, and Inventory account for your company. These are used automatically when an item or invoice line doesn't specify one: invoice lines fall back to your default Revenue account (then to account 4000 if none is set), and new inventory and catalog items are pre-filled with your default COGS/Inventory accounts. Leave any blank to keep the current behavior. Note: setting BOTH a COGS and an Inventory Asset default makes new items post inventory-consumption COGS (perpetual inventory) — leave them blank if you expense materials when you purchase them.
+
         **What happens if Operating Costs are zero?**
         If you skip the pricing setup steps, every quote will calculate $0 (or only the tax amount). The Dashboard "Setup Incomplete" card will show red badges pointing to exactly what's missing and link directly to the fix.
 

src/PowderCoating.Web/Views/Accounts/Index.cshtml

@@ -38,14 +38,6 @@
 
 <div class="d-flex justify-content-end mb-4">
     <div class="d-flex gap-2">
-        <form asp-action="FixOpeningBalanceSigns" method="post"
-              onsubmit="return confirm('Fix opening balance signs for Revenue, Liability, and Equity accounts imported from QuickBooks? This corrects negative balances caused by QB\'s sign convention.')">
-            @Html.AntiForgeryToken()
-            <button type="submit" class="btn btn-outline-warning"
-                    title="Fixes negative opening balances on Revenue/Liability/Equity accounts imported from QuickBooks IIF">
-                <i class="bi bi-sign-stop me-1"></i>Fix QB Import Signs
-            </button>
-        </form>
         <form id="recalcBalancesForm" asp-action="RecalculateBalances" method="post">
             @Html.AntiForgeryToken()
             <button type="button" id="btnRecalcBalances" class="btn btn-outline-secondary"
@@ -93,6 +85,80 @@
     </div>
 }
 
+@if (Model.Any())
+{
+    var revenueAccts   = ViewBag.DefaultRevenueAccounts   as List<Microsoft.AspNetCore.Mvc.Rendering.SelectListItem> ?? new();
+    var cogsAccts      = ViewBag.DefaultCogsAccounts       as List<Microsoft.AspNetCore.Mvc.Rendering.SelectListItem> ?? new();
+    var inventoryAccts = ViewBag.DefaultInventoryAccounts  as List<Microsoft.AspNetCore.Mvc.Rendering.SelectListItem> ?? new();
+    int? selRevenue   = ViewBag.DefaultRevenueAccountId   as int?;
+    int? selCogs      = ViewBag.DefaultCogsAccountId      as int?;
+    int? selInventory = ViewBag.DefaultInventoryAccountId as int?;
+
+    <div class="card shadow-sm mb-4">
+        <div class="card-header bg-light d-flex justify-content-between align-items-center">
+            <h6 class="card-title mb-0"><i class="bi bi-gear me-2 text-primary"></i>Default Accounts</h6>
+            <button class="btn btn-sm btn-outline-secondary" type="button" data-bs-toggle="collapse" data-bs-target="#defaultAccountsBody">
+                <i class="bi bi-pencil me-1"></i>Set Defaults
+            </button>
+        </div>
+        <div id="defaultAccountsBody" class="collapse">
+            <div class="card-body">
+                <p class="text-muted small mb-3">
+                    These accounts are used automatically when an item or invoice line doesn&apos;t specify one.
+                    Leave any blank to keep the current behavior.
+                </p>
+                <form asp-action="SaveDefaultAccounts" method="post">
+                    @Html.AntiForgeryToken()
+                    <div class="row g-3">
+                        <div class="col-md-4">
+                            <label class="form-label fw-semibold">Revenue</label>
+                            <select name="defaultRevenueAccountId" class="form-select">
+                                <option value="">(No default &mdash; uses 4000)</option>
+                                @foreach (var o in revenueAccts)
+                                {
+                                    <option value="@o.Value" selected="@(selRevenue?.ToString() == o.Value)">@o.Text</option>
+                                }
+                            </select>
+                            <small class="form-text text-muted">Fallback revenue account for invoice lines.</small>
+                        </div>
+                        <div class="col-md-4">
+                            <label class="form-label fw-semibold">COGS</label>
+                            <select name="defaultCogsAccountId" class="form-select">
+                                <option value="">(No default)</option>
+                                @foreach (var o in cogsAccts)
+                                {
+                                    <option value="@o.Value" selected="@(selCogs?.ToString() == o.Value)">@o.Text</option>
+                                }
+                            </select>
+                            <small class="form-text text-muted">Pre-fills new inventory &amp; catalog items.</small>
+                        </div>
+                        <div class="col-md-4">
+                            <label class="form-label fw-semibold">Inventory Asset</label>
+                            <select name="defaultInventoryAccountId" class="form-select">
+                                <option value="">(No default)</option>
+                                @foreach (var o in inventoryAccts)
+                                {
+                                    <option value="@o.Value" selected="@(selInventory?.ToString() == o.Value)">@o.Text</option>
+                                }
+                            </select>
+                            <small class="form-text text-muted">Pre-fills new inventory items.</small>
+                        </div>
+                    </div>
+                    <div class="alert alert-warning alert-permanent small mt-3 mb-3">
+                        <i class="bi bi-exclamation-triangle me-1"></i>
+                        Setting <strong>both</strong> a COGS and an Inventory Asset default makes new items post
+                        inventory-consumption COGS (perpetual inventory). Leave these blank if you expense materials
+                        when purchased.
+                    </div>
+                    <button type="submit" class="btn btn-primary btn-sm">
+                        <i class="bi bi-check-lg me-1"></i>Save Defaults
+                    </button>
+                </form>
+            </div>
+        </div>
+    </div>
+}
+
 @if (!Model.Any())
 {
     <div class="card shadow-sm border-0">

src/PowderCoating.Web/Views/Companies/Details.cshtml

@@ -618,6 +618,36 @@
 
     </div><!-- /tab-content -->
 
+    <!-- Maintenance Tools (SuperAdmin platform utilities) -->
+    <div class="card shadow-sm mt-4">
+        <div class="card-header bg-light">
+            <h6 class="card-title mb-0">
+                <i class="bi bi-tools me-2"></i>Maintenance Tools
+            </h6>
+        </div>
+        <div class="card-body d-flex flex-column gap-3">
+            <div class="d-flex justify-content-between align-items-start border rounded p-3">
+                <div>
+                    <h6 class="mb-1"><i class="bi bi-sign-stop me-1"></i>Fix QuickBooks Import Signs</h6>
+                    <p class="text-muted small mb-0">
+                        Flips negative opening balances on Revenue, Liability, and Equity accounts to positive.
+                        QuickBooks IIF exports store these credit-normal accounts as negative numbers; this
+                        corrects them so the Chart of Accounts reads correctly. Run <strong>Recalculate Balances</strong>
+                        on the company's Chart of Accounts afterward. Safe to run more than once.
+                    </p>
+                </div>
+                <form asp-action="FixOpeningBalanceSigns" asp-route-id="@Model.Id" method="post"
+                      onsubmit="return confirm('Fix opening balance signs for Revenue, Liability, and Equity accounts imported from QuickBooks for this company?')">
+                    @Html.AntiForgeryToken()
+                    <button type="submit" class="btn btn-outline-warning ms-3 text-nowrap"
+                            title="Fixes negative opening balances on Revenue/Liability/Equity accounts imported from QuickBooks IIF">
+                        <i class="bi bi-sign-stop me-1"></i>Fix QB Import Signs
+                    </button>
+                </form>
+            </div>
+        </div>
+    </div>
+
     <!-- Danger Zone (outside tabs &mdash; always present) -->
     <div class="card shadow-sm border-danger mt-4">
         <div class="card-header bg-light">

src/PowderCoating.Web/Views/Help/Settings.cshtml

@@ -237,6 +237,31 @@
                 The chart of accounts is typically configured once during initial setup. You can add new accounts
                 at any time if your accounting needs expand.
             </p>
+
+            <h3 class="h6 fw-semibold mt-3 mb-2">Default Accounts</h3>
+            <p>
+                The <strong>Default Accounts</strong> card at the top of the Chart of Accounts page lets you choose a
+                default <strong>Revenue</strong>, <strong>COGS</strong>, and <strong>Inventory Asset</strong> account
+                for your company. These are used automatically when an item or invoice line doesn&apos;t specify its own:
+            </p>
+            <ul class="mb-3">
+                <li class="mb-1"><strong>Revenue</strong> &mdash; invoice lines without a specific revenue account fall back to this one (and to account 4000 if you haven&apos;t set a default).</li>
+                <li class="mb-1"><strong>COGS</strong> and <strong>Inventory Asset</strong> &mdash; new inventory and catalog items are pre-filled with these, so you don&apos;t have to pick them every time. You can still change or clear them on each item.</li>
+            </ul>
+            <p>
+                Leave any of them blank to keep the current behavior. Click <strong>Set Defaults</strong> to expand the
+                card, choose your accounts, and save.
+            </p>
+            <div class="alert alert-permanent alert-warning d-flex gap-2 mb-3" role="alert">
+                <i class="bi bi-exclamation-triangle-fill flex-shrink-0 mt-1"></i>
+                <div>
+                    Setting <strong>both</strong> a COGS and an Inventory Asset default makes new items record
+                    inventory-consumption cost (COGS) to the general ledger as they&apos;re used &mdash; this is
+                    perpetual-inventory accounting. If you expense materials when you <em>purchase</em> them, leave
+                    these two blank to avoid double-counting.
+                </div>
+            </div>
+
             <div class="alert alert-permanent alert-warning d-flex gap-2 mb-0" role="alert">
                 <i class="bi bi-exclamation-triangle-fill flex-shrink-0 mt-1"></i>
                 <div>