Updated GL System , Updated user manual

server/db.js

@@ -416,6 +416,28 @@ function initialize() {
       UNIQUE(entity_id, code)
     );
 
+    CREATE TABLE IF NOT EXISTS gl_entries (
+      id INTEGER PRIMARY KEY AUTOINCREMENT,
+      entity_id INTEGER REFERENCES entities(id),
+      book_code TEXT NOT NULL,
+      entry_date TEXT NOT NULL,
+      fiscal_year INTEGER,
+      account TEXT NOT NULL,
+      account_type TEXT,
+      description TEXT,
+      reference TEXT,
+      debit REAL NOT NULL DEFAULT 0,
+      credit REAL NOT NULL DEFAULT 0,
+      asset_id INTEGER REFERENCES assets(id) ON DELETE SET NULL,
+      external_id TEXT,
+      source TEXT NOT NULL DEFAULT 'manual',
+      created_by INTEGER REFERENCES users(id),
+      created_at TEXT NOT NULL,
+      updated_at TEXT NOT NULL
+    );
+    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 alerts (
       id INTEGER PRIMARY KEY AUTOINCREMENT,
       type TEXT NOT NULL,