Account 2500 is resolved by number as the GC liability (GiftCertificatesController),
but the per-tenant seeder never created it — so tenants onboarded after the
AccountingGapsPhase2 migration had no GC liability account and gift-certificate GL
postings silently no-op'd. The default-company seeder also created 2500 as
"Long-Term Loan", mislabeling that company's GC obligations.
- SeedDataService.Accounts: seed 2500 "Gift Certificate Liability" (IsSystem)
- SeedData: seed 2500 as GC liability; move long-term loan to 2900
- EnsureSystemAccountsAsync: self-heal — rename a 2500 still named "Long-Term Loan"
(preserving user renames) and ensure a 2500 exists
- migration FixGiftCertificateLiabilityAccount: move long-term loan to 2900 where a
2500="Long-Term Loan" exists without a 2900, relabel the mislabeled 2500, and
safety-net insert a 2500 for any company lacking one
Non-destructive: no account Id/number/balance is changed (same pattern as O1).
Verified on dev: existing GC-liability rows preserved, no spurious accounts added.
All audit findings O1-O5 resolved. Build clean; 291 unit tests pass; migration applied.
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
O1: account 2300 has always been used by the deposit GL code as the Customer
Deposits liability (resolved by number), but it was seeded/named "Payroll
Liabilities" for tenants the AccountingDepositsGL migration's NOT EXISTS guard
skipped — so the liability was mislabeled on the balance sheet. Rename 2300 to
"Customer Deposits" (IsSystem) and move payroll to a new 2400 account:
- both seed paths (SeedDataService.Accounts, SeedData)
- EnsureSystemAccountsAsync self-heal (renames only where still default-named,
preserving user renames; ensures 2400 exists)
- migration RenameDepositsAccountAddPayroll for existing tenants
Account number 2300 is unchanged, so the deposit posting code needs no changes.
O2: LedgerService never recomputed 4950 Sales Discounts, so "Recalculate
Balances" wiped it to JE-only and the Balance Reconciliation report showed false
drift. Add a 4950 section to GetAccountLedgerAsync and ComputePriorBalanceAsync
that reproduces the actual postings (invoice discounts DR + credit-memo issuance
DR, less the unapplied remainder of voided memos CR), matching AccountBalanceService.
Adds a LedgerService regression test for 4950. Documents both fixes plus the
remaining open findings (O3, O4) in docs/ACCOUNTING_AUDIT.md so the audit is no
longer lost. Build clean; 291 unit tests pass; migration applied.
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
Audit finding 9b: store-credit refunds and credit memos posted nothing to the GL
on issue (only a CreditMemo + Customer.CreditBalance), so outstanding store credit
was invisible on the balance sheet and the contra-revenue was recognized only on
apply. Introduces a 2350 "Customer Credits" liability so the credit is on the books
from issue to apply.
Model (chosen): lifecycle-equivalent to before, plus the liability is tracked.
- Issue (credit memos, goodwill, and store-credit refunds): DR Sales Discounts
(4950) / CR Customer Credits (2350).
- Apply: DR Customer Credits / CR AR (was DR Sales Discounts / CR AR).
- Void unapplied remainder: DR Customer Credits / CR Sales Discounts.
Posting updated in all 8 sites: CreditMemosController Create/Apply/Void and
InvoicesController IssueCreditMemo/IssueRefund(store credit)/ApplyCredit/
VoidCreditMemo/CancelRefund. New 2350 account (seed + self-heal).
Reporting moved in lockstep so the books still balance: the 4950 contra-revenue
shifts from applied -> issued (active memos in full + applied portion of voided),
the 2350 liability = unapplied balance on active memos, AR still credited by
applications. Updated in FinancialReportService (balance sheet retained earnings,
trial balance, P&L) and LedgerService (per-account + prior-balance 2350 section).
Verified the balance-sheet identity for active and voided memos by hand; new
ledger test covers the 2350 lifecycle. Build clean; 284 unit tests pass.
Note: pre-existing quirks left untouched (out of 9b scope) — account 2300 is
seeded as "Payroll Liabilities" but resolved as Customer Deposits in code, and
LedgerService doesn't recompute 4950 so RecalculateBalances understates it; both
predate this change.
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
Audit finding 9a: a cash refund posted DR AR (control up) while the customer
subledger went down — opposite directions, guaranteeing AR drift. Per the chosen
model, a cash refund now *reverses the sale*: DR Sales Returns (revenue portion)
+ DR Sales Tax Payable (tax portion) / CR Bank, with the customer AR balance left
untouched (the invoice stays paid; the sale is contra'd).
- New 4960 "Sales Returns & Allowances" contra-revenue account (seed + self-heal).
- Tax/revenue split centralized in Core RefundAllocation.Split so the posting and
both reporting recomputes compute it identically (a mismatch would unbalance the
trial balance).
- InvoicesController IssueRefund/CancelRefund: new posting + reversal; no AR/
customer-balance change.
- LedgerService (per-account + prior balance): refunds debit Sales Returns + Sales
Tax, no longer debit AR; bank credit unchanged.
- FinancialReportService: trial balance, balance sheet (retained earnings + tax
liability), and P&L (contra-revenue line) all updated to match. Store-credit
refunds are excluded everywhere (they post via CreditMemo, not the GL — 9b).
Verified: $108 refund (incl. $8 tax) -> bank -100... checks: assets -108 =
liabilities -8 + equity -100. New tests cover the split invariant and the ledger
postings. Build clean; 283 unit tests pass.
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
Seed data fixes:
- Fix EF interceptor: no longer overwrites explicitly-set CreatedAt on Added
entities — root cause of all "same month" chart issues
- Customer seeder: generates 15 customers/month from Jan → current month;
keeps 10 commercial anchors in deterministic order for job seeder index map
- Invoice seeder: historical range bumped from 2→8 paid invoices/month so
P&L shows consistent profit (~$5,200 collected vs ~$4,200 monthly expenses)
- Month -1 bumped to 7 paid invoices to stay above expenses
- Jobs: set UpdatedAt to historical event date so analytics don't need null fallback
- Analytics (ReportsController): use CompletedDate ?? UpdatedAt ?? CreatedAt for
revenue chart grouping; fixes empty Revenue Trend charts on Overview/Revenue tabs
- SeedDataService: inject IAccountBalanceService; auto-recalculate account balances
after seeding; patch checking/savings opening balances unconditionally on reset
- Customer list: sort by CompanyName ?? ContactLastName so individuals and
commercial accounts interleave instead of appearing as two blocks
Invoice resend:
- ResendInvoice action now accepts sendEmail + sendSms parameters; SMS-only
resend no longer requires an email address on file
- Ensures PublicViewToken exists before SMS so the view link is always valid
- canResend in Details view now allows Paid invoices (removed != Paid guard)
- Resend button shows channel-choice modal when customer has both email + SMS,
direct SMS button when SMS only, or email button when email only
- New #resendChannelModal mirrors the Send channel modal but posts to ResendInvoice
- resendInvoice() JS updated to pass sendEmail/sendSms query params
Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>
- Stripe payments/refunds/chargebacks now post DR/CR entries (PaymentController)
- Vendor credit void now reverses the posted GL lines (VendorCreditsController)
- Gift certificate issue/redeem/void post GL to account 2500 GC Liability;
FinancialReportService Trial Balance + Balance Sheet include GC liability and
breakage income; P&L shows deferred revenue deduction and breakage income line
- Customer deposits now post DR Checking / CR 2300 on record, reverse on delete;
invoice auto-apply uses DR 2300 / CR AR (not a second bank debit); draft
invoice delete reverses deposit-apply GL before the AR reversal
- Deposit.DepositAccountId column added; account 2300 seeded via migration
- InvoicesController.ApplyCredit now posts DR Sales Discounts / CR AR,
consistent with CreditMemosController.Apply
- IssueRefund (cash/card) posts DR AR / CR Bank and sets Refund.DepositAccountId;
refund modal gains a bank account selector hidden for store-credit path
- CancelRefund (cash/card) reverses the IssueRefund GL entries
- LedgerService GetAccountLedgerAsync + ComputePriorBalanceAsync now include
Refunds, CreditMemoApplications, VendorCreditApplications, GC Liability (2500),
and Customer Deposits (2300) so account ledger view and RecalculateAllAsync
produce correct balances
- Three EF migrations applied: SeedSalesDiscountsAccount, AccountingGapsPhase2,
AccountingDepositsGL
- Unit tests updated for new IAccountBalanceService constructor params (200/200)
Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>
spouliot