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

server/services/books.js

@@ -4,12 +4,7 @@ const { ruleSetForBook } = require('./ruleSets');
 const { computeYear } = require('./reportEngine');
 const { assetFromRow } = require('./assets');
 const { pmBookLedger } = require('./pm');
-
-const DEFAULT_ACCOUNTS = {
-  asset: '1500',
-  accumulated: '1590',
-  expense: '6400'
-};
+const { getDefaults } = require('./glAccounts');
 
 function bookFromRow(row) {
   return {
@@ -20,6 +15,9 @@ function bookFromRow(row) {
 }
 
 function listBooks(companyId) {
+  // book.code is unique only per company, and asset_books link by code string — so the asset_count
+  // subquery joins through to the asset and matches a.entity_id = b.entity_id to count only this
+  // company's assets on this company's book.
   const books = all(
     `SELECT b.*, t.name AS tax_rule_set_name, t.version AS tax_rule_set_version,
        (SELECT COUNT(*) FROM asset_books ab JOIN assets a ON a.id = ab.asset_id
@@ -115,6 +113,7 @@ function bookLedger(code, year, companyId) {
     return { ...pmBookLedger(year, companyId), book };
   }
   const rules = ruleSetForBook(code);
+  const defaults = getDefaults(companyId); // per-company fallback accounts (admin-configurable)
   const rows = all(
     `SELECT a.*, b.cost AS book_cost, b.depreciation_method, b.convention,
        b.useful_life_months AS book_life, b.section_179_amount, b.bonus_percent,
@@ -152,9 +151,9 @@ function bookLedger(code, year, companyId) {
       manual_depreciation: row.manual_depreciation
     };
     const c = computeYear(asset, bk, rules, year);
-    const assetAccount = asset.gl_asset_account || DEFAULT_ACCOUNTS.asset;
-    const accumAccount = asset.gl_accumulated_account || DEFAULT_ACCOUNTS.accumulated;
-    const expenseAccount = asset.gl_expense_account || DEFAULT_ACCOUNTS.expense;
+    const assetAccount = asset.gl_asset_account || defaults.asset_account;
+    const accumAccount = asset.gl_accumulated_account || defaults.accumulated_account;
+    const expenseAccount = asset.gl_expense_account || defaults.expense_account;
 
     addLine(assetAccount, 'Asset cost', c.cost, 0);
     addLine(accumAccount, 'Accumulated depreciation', 0, c.accumulated_end);

server/services/companies.js

@@ -1,4 +1,4 @@
-const { all, audit, now, one, run, seedBooksForCompany, seedReferenceValuesForCompany } = require('../db');
+const { all, audit, now, one, run, seedBooksForCompany, seedGlAccountsForCompany, seedReferenceValuesForCompany } = require('../db');
 
 // Companies are stored in the `entities` table. Each gets its own books/GL, PM plans, alerts, and
 // (in phase 2) reference data. Disposing a company is a soft status change that preserves all history.
@@ -29,9 +29,10 @@ function createCompany(body, userId) {
       Number(body.fiscal_year_end_month || 12), body.base_currency || 'USD', ts, ts
     ]
   );
-  // A new company starts with the standard book set + reference data (categories/locations/depts).
+  // A new company starts with the standard book set, reference data, and chart of accounts + defaults.
   seedBooksForCompany(result.lastInsertRowid);
   seedReferenceValuesForCompany(result.lastInsertRowid);
+  seedGlAccountsForCompany(result.lastInsertRowid);
   audit(userId, 'create', 'entity', result.lastInsertRowid, null, { name });
   return getCompany(result.lastInsertRowid);
 }

server/services/glAccounts.js

@@ -0,0 +1,105 @@
+const { all, audit, now, one, run } = require('../db');
+
+// Per-company chart of accounts plus the GL "posting defaults" — the fallback accounts the
+// depreciation and PM ledgers post to when an asset doesn't carry its own. Every change (account
+// create/update/delete and a defaults change) is logged via audit() for the Activity & Audit Trail.
+
+const TYPES = ['asset', 'contra_asset', 'liability', 'equity', 'revenue', 'expense'];
+const BALANCES = ['debit', 'credit'];
+// Used as a last-resort fallback if a company somehow has no defaults row (seed normally creates one).
+const FALLBACK_DEFAULTS = { asset_account: '1500', accumulated_account: '1590', expense_account: '6400', pm_expense_account: '6450', pm_clearing_account: '2000' };
+
+function fromRow(row) {
+  if (!row) return null;
+  return { ...row, active: Boolean(row.active) };
+}
+
+function listAccounts(companyId) {
+  return all('SELECT * FROM gl_accounts WHERE entity_id = ? ORDER BY code', [companyId]).map(fromRow);
+}
+
+function getAccount(id, companyId) {
+  return fromRow(one('SELECT * FROM gl_accounts WHERE id = ? AND entity_id = ?', [id, companyId]));
+}
+
+function normalize(body) {
+  return {
+    code: String(body.code || '').trim(),
+    name: String(body.name || '').trim(),
+    type: TYPES.includes(body.type) ? body.type : 'asset',
+    normal_balance: BALANCES.includes(body.normal_balance) ? body.normal_balance : 'debit',
+    description: body.description ? String(body.description).trim() : null,
+    active: body.active === false ? 0 : 1
+  };
+}
+
+function createAccount(body, userId, companyId) {
+  const input = normalize(body);
+  if (!input.code) throw Object.assign(new Error('An account code is required'), { status: 400 });
+  if (!input.name) throw Object.assign(new Error('An account name is required'), { status: 400 });
+  if (one('SELECT id FROM gl_accounts WHERE entity_id = ? AND code = ?', [companyId, input.code])) {
+    throw Object.assign(new Error(`Account ${input.code} already exists`), { status: 400 });
+  }
+  const ts = now();
+  const result = run(
+    `INSERT INTO gl_accounts (entity_id, code, name, type, normal_balance, description, active, created_by, created_at, updated_at)
+     VALUES (?, ?, ?, ?, ?, ?, ?, ?, ?, ?)`,
+    [companyId, input.code, input.name, input.type, input.normal_balance, input.description, input.active, userId, ts, ts]
+  );
+  const account = getAccount(result.lastInsertRowid, companyId);
+  audit(userId, 'create', 'gl_account', result.lastInsertRowid, null, account);
+  return account;
+}
+
+function updateAccount(id, body, userId, companyId) {
+  const before = getAccount(id, companyId);
+  if (!before) return null;
+  const input = normalize({ ...before, ...body });
+  if (input.code !== before.code && one('SELECT id FROM gl_accounts WHERE entity_id = ? AND code = ? AND id <> ?', [companyId, input.code, id])) {
+    throw Object.assign(new Error(`Account ${input.code} already exists`), { status: 400 });
+  }
+  run(
+    'UPDATE gl_accounts SET code = ?, name = ?, type = ?, normal_balance = ?, description = ?, active = ?, updated_at = ? WHERE id = ?',
+    [input.code, input.name, input.type, input.normal_balance, input.description, input.active, now(), id]
+  );
+  const after = getAccount(id, companyId);
+  audit(userId, 'update', 'gl_account', id, before, after);
+  return after;
+}
+
+function deleteAccount(id, userId, companyId) {
+  const before = getAccount(id, companyId);
+  if (!before) return false;
+  run('DELETE FROM gl_accounts WHERE id = ?', [id]);
+  audit(userId, 'delete', 'gl_account', id, before, null);
+  return true;
+}
+
+// ---- Posting defaults -------------------------------------------------------
+
+function getDefaults(companyId) {
+  const row = one('SELECT * FROM gl_account_defaults WHERE entity_id = ?', [companyId]);
+  if (!row) return { entity_id: companyId, ...FALLBACK_DEFAULTS };
+  return row;
+}
+
+function saveDefaults(body, userId, companyId) {
+  const before = getDefaults(companyId);
+  const keys = ['asset_account', 'accumulated_account', 'expense_account', 'pm_expense_account', 'pm_clearing_account'];
+  const next = {};
+  for (const key of keys) next[key] = body[key] !== undefined ? (String(body[key] || '').trim() || null) : (before[key] || null);
+  run(
+    `INSERT INTO gl_account_defaults (entity_id, asset_account, accumulated_account, expense_account, pm_expense_account, pm_clearing_account, updated_at)
+     VALUES (?, ?, ?, ?, ?, ?, ?)
+     ON CONFLICT(entity_id) DO UPDATE SET
+       asset_account = excluded.asset_account, accumulated_account = excluded.accumulated_account,
+       expense_account = excluded.expense_account, pm_expense_account = excluded.pm_expense_account,
+       pm_clearing_account = excluded.pm_clearing_account, updated_at = excluded.updated_at`,
+    [companyId, next.asset_account, next.accumulated_account, next.expense_account, next.pm_expense_account, next.pm_clearing_account, now()]
+  );
+  const after = getDefaults(companyId);
+  audit(userId, 'update', 'gl_account_defaults', companyId, before, after);
+  return after;
+}
+
+module.exports = { TYPES, createAccount, deleteAccount, getAccount, getDefaults, listAccounts, saveDefaults, updateAccount };

server/services/pm.js

@@ -635,9 +635,11 @@ function pmBookLedger(year, companyId) {
     count += 1;
   }
   const assets = Object.values(byAsset).map((a) => ({ ...a, cost: round2(a.cost) })).sort((a, b) => b.cost - a.cost);
+  // Post PM spend to the company's configured maintenance expense / clearing accounts (admin-set defaults).
+  const defaults = require('./glAccounts').getDefaults(companyId);
   const accounts = [
-    { account: '6450', type: 'PM / maintenance expense', debit: round2(total), credit: 0 },
-    { account: '2000', type: 'Maintenance clearing', debit: 0, credit: round2(total) }
+    { account: defaults.pm_expense_account || '6450', type: 'PM / maintenance expense', debit: round2(total), credit: 0 },
+    { account: defaults.pm_clearing_account || '2000', type: 'Maintenance clearing', debit: 0, credit: round2(total) }
   ];
   return {
     year: Number(year),