Updated GL system allows changing account defaults and add/updating journal entries

server/db.js

@@ -438,6 +438,31 @@ function initialize() {
     CREATE INDEX IF NOT EXISTS idx_gl_entries_scope ON gl_entries (entity_id, book_code, fiscal_year);
     CREATE INDEX IF NOT EXISTS idx_gl_entries_extid ON gl_entries (entity_id, book_code, external_id);
 
+    CREATE TABLE IF NOT EXISTS gl_accounts (
+      id INTEGER PRIMARY KEY AUTOINCREMENT,
+      entity_id INTEGER REFERENCES entities(id),
+      code TEXT NOT NULL,
+      name TEXT NOT NULL,
+      type TEXT NOT NULL DEFAULT 'asset',
+      normal_balance TEXT NOT NULL DEFAULT 'debit',
+      description TEXT,
+      active INTEGER NOT NULL DEFAULT 1,
+      created_by INTEGER REFERENCES users(id),
+      created_at TEXT NOT NULL,
+      updated_at TEXT NOT NULL,
+      UNIQUE(entity_id, code)
+    );
+
+    CREATE TABLE IF NOT EXISTS gl_account_defaults (
+      entity_id INTEGER PRIMARY KEY REFERENCES entities(id) ON DELETE CASCADE,
+      asset_account TEXT,
+      accumulated_account TEXT,
+      expense_account TEXT,
+      pm_expense_account TEXT,
+      pm_clearing_account TEXT,
+      updated_at TEXT NOT NULL
+    );
+
     CREATE TABLE IF NOT EXISTS alerts (
       id INTEGER PRIMARY KEY AUTOINCREMENT,
       type TEXT NOT NULL,
@@ -957,6 +982,8 @@ function backfillCompanyScope() {
   if (!one('SELECT 1 AS x FROM user_companies LIMIT 1')) {
     run('INSERT OR IGNORE INTO user_companies (user_id, entity_id) SELECT u.id, e.id FROM users u CROSS JOIN entities e');
   }
+  // Seed a starter chart of accounts + GL posting defaults for any existing company that lacks one.
+  for (const company of all('SELECT id FROM entities')) seedGlAccountsForCompany(company.id);
 }
 
 // Custom roles require the legacy CHECK(role IN (...)) constraint on `users` to be removed.
@@ -1041,6 +1068,33 @@ function seedReferenceValuesForCompany(entityId) {
   }
 }
 
+// Seed a starter chart of accounts and the GL posting defaults for a company (idempotent per company).
+// The defaults are the fallback accounts the depreciation/PM ledgers post to when an asset doesn't
+// carry its own. Called during initial seed and when a new company is created.
+function seedGlAccountsForCompany(entityId) {
+  if (!entityId || one('SELECT id FROM gl_accounts WHERE entity_id = ? LIMIT 1', [entityId])) return;
+  const ts = now();
+  const accounts = [
+    ['1500', 'Fixed Assets', 'asset', 'debit', 'Asset cost / basis'],
+    ['1590', 'Accumulated Depreciation', 'contra_asset', 'credit', 'Accumulated depreciation (contra-asset)'],
+    ['2000', 'Maintenance Clearing', 'liability', 'credit', 'PM/maintenance clearing'],
+    ['6400', 'Depreciation Expense', 'expense', 'debit', 'Periodic depreciation expense'],
+    ['6450', 'Maintenance Expense', 'expense', 'debit', 'Preventative-maintenance spend']
+  ];
+  for (const [code, name, type, normal, description] of accounts) {
+    run(
+      `INSERT OR IGNORE INTO gl_accounts (entity_id, code, name, type, normal_balance, description, active, created_at, updated_at)
+       VALUES (?, ?, ?, ?, ?, ?, 1, ?, ?)`,
+      [entityId, code, name, type, normal, description, ts, ts]
+    );
+  }
+  run(
+    `INSERT OR IGNORE INTO gl_account_defaults (entity_id, asset_account, accumulated_account, expense_account, pm_expense_account, pm_clearing_account, updated_at)
+     VALUES (?, '1500', '1590', '6400', '6450', '2000', ?)`,
+    [entityId, ts]
+  );
+}
+
 function seed() {
   const createdAt = now();
 
@@ -1170,7 +1224,10 @@ function seed() {
   }
 
   const refEntity = one('SELECT id FROM entities ORDER BY id LIMIT 1');
-  if (refEntity) seedReferenceValuesForCompany(refEntity.id);
+  if (refEntity) {
+    seedReferenceValuesForCompany(refEntity.id);
+    seedGlAccountsForCompany(refEntity.id);
+  }
 
   run(
     `INSERT OR IGNORE INTO employees (
@@ -1301,6 +1358,7 @@ module.exports = {
   parseJson,
   run,
   seedBooksForCompany,
+  seedGlAccountsForCompany,
   seedReferenceValuesForCompany,
   tx
 };