Add companyAccounts schema, ledger helper, legacy migration script

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

src/lib/server/db/schema.ts

@@ -127,6 +127,9 @@ export const expenses = pgTable(
 			.references(() => projects.id, { onDelete: 'cascade' }),
 		categoryId: uuid('category_id').references(() => categories.id, { onDelete: 'set null' }),
 		partyId: uuid('party_id').references((): any => parties.id, { onDelete: 'set null' }),
+		accountId: uuid('account_id').references((): any => companyAccounts.id, {
+			onDelete: 'set null'
+		}),
 		submittedBy: text('submitted_by')
 			.notNull()
 			.references(() => users.id),
@@ -452,6 +455,9 @@ export const invoices = pgTable(
 		currency: text('currency').notNull().default('THB'),
 		status: invoiceStatusEnum('status').notNull().default('draft'),
 		expenseId: uuid('expense_id').references(() => expenses.id, { onDelete: 'set null' }),
+		paymentAccountId: uuid('payment_account_id').references((): any => companyAccounts.id, {
+			onDelete: 'set null'
+		}),
 		notes: text('notes'),
 		pdfPath: text('pdf_path'),
 		createdAt: timestamp('created_at', { withTimezone: true }).notNull().defaultNow(),
@@ -826,6 +832,118 @@ export const cardBrandEnum = pgEnum('card_brand', [
 	'other'
 ]);
 
+// ── Company Accounts (unified ledger) ──────────────────
+
+export const companyAccountTypeEnum = pgEnum('company_account_type', [
+	'bank',
+	'credit_card',
+	'cash',
+	'mobile_money',
+	'petty_cash',
+	'loan',
+	'other'
+]);
+
+export const companyAccountTxnTypeEnum = pgEnum('company_account_txn_type', [
+	'opening_balance',
+	'expense',
+	'invoice_payment',
+	'transfer_in',
+	'transfer_out',
+	'deposit',
+	'adjustment',
+	'reconciliation'
+]);
+
+export const companyAccounts = pgTable(
+	'company_accounts',
+	{
+		id: uuid('id').primaryKey().defaultRandom(),
+		companyId: uuid('company_id')
+			.notNull()
+			.references(() => companies.id, { onDelete: 'cascade' }),
+		accountType: companyAccountTypeEnum('account_type').notNull(),
+		name: text('name').notNull(),
+		currency: text('currency').notNull().default('THB'),
+		isActive: boolean('is_active').notNull().default(true),
+		isArchived: boolean('is_archived').notNull().default(false),
+		notes: text('notes'),
+		sortOrder: integer('sort_order').notNull().default(0),
+		createdBy: text('created_by').references(() => users.id, { onDelete: 'set null' }),
+		deletedAt: timestamp('deleted_at', { withTimezone: true }),
+		// Bank-specific
+		bankName: text('bank_name'),
+		accountNumber: text('account_number'),
+		branch: text('branch'),
+		swiftBic: text('swift_bic'),
+		iban: text('iban'),
+		accountHolderName: text('account_holder_name'),
+		// Card-specific
+		cardBrand: cardBrandEnum('card_brand'),
+		last4: varchar('last4', { length: 4 }),
+		cardholderName: text('cardholder_name'),
+		expiryMonth: integer('expiry_month'),
+		expiryYear: integer('expiry_year'),
+		creditLimit: numeric('credit_limit', { precision: 15, scale: 2 }),
+		statementCloseDay: integer('statement_close_day'),
+		paymentDueDay: integer('payment_due_day'),
+		// Banking integration link
+		externalAccountId: uuid('external_account_id').references(() => externalAccounts.id, {
+			onDelete: 'set null'
+		}),
+		createdAt: timestamp('created_at', { withTimezone: true }).notNull().defaultNow(),
+		updatedAt: timestamp('updated_at', { withTimezone: true }).notNull().defaultNow()
+	},
+	(table) => [
+		index('company_accounts_company_type_idx').on(table.companyId, table.accountType),
+		index('company_accounts_company_archived_idx').on(table.companyId, table.isArchived)
+	]
+);
+
+export const companyAccountTransactions = pgTable(
+	'company_account_transactions',
+	{
+		id: uuid('id').primaryKey().defaultRandom(),
+		accountId: uuid('account_id')
+			.notNull()
+			.references(() => companyAccounts.id, { onDelete: 'cascade' }),
+		companyId: uuid('company_id')
+			.notNull()
+			.references(() => companies.id, { onDelete: 'cascade' }),
+		type: companyAccountTxnTypeEnum('type').notNull(),
+		amount: numeric('amount', { precision: 15, scale: 2 }).notNull(),
+		currency: text('currency').notNull(),
+		occurredAt: timestamp('occurred_at', { withTimezone: true }).notNull(),
+		description: text('description'),
+		reference: text('reference'),
+		counterpartyAccountId: uuid('counterparty_account_id').references(
+			(): any => companyAccounts.id,
+			{ onDelete: 'set null' }
+		),
+		sourceExpenseId: uuid('source_expense_id').references(() => expenses.id, {
+			onDelete: 'set null'
+		}),
+		sourceInvoiceId: uuid('source_invoice_id').references(() => invoices.id, {
+			onDelete: 'set null'
+		}),
+		sourceExternalTransactionId: uuid('source_external_transaction_id').references(
+			() => externalTransactions.id,
+			{ onDelete: 'set null' }
+		),
+		fxRate: numeric('fx_rate', { precision: 18, scale: 8 }),
+		fxAmount: numeric('fx_amount', { precision: 15, scale: 2 }),
+		createdBy: text('created_by').references(() => users.id, { onDelete: 'set null' }),
+		createdAt: timestamp('created_at', { withTimezone: true }).notNull().defaultNow(),
+		updatedAt: timestamp('updated_at', { withTimezone: true }).notNull().defaultNow()
+	},
+	(table) => [
+		index('company_account_txns_account_occurred_idx').on(table.accountId, table.occurredAt),
+		index('company_account_txns_company_occurred_idx').on(table.companyId, table.occurredAt),
+		index('company_account_txns_expense_idx').on(table.sourceExpenseId),
+		index('company_account_txns_invoice_idx').on(table.sourceInvoiceId)
+	]
+);
+
 export const companyBankAccounts = pgTable(
 	'company_bank_accounts',
 	{
@@ -960,7 +1078,14 @@ export const companyLogEventEnum = pgEnum('company_log_event', [
 	'document_deleted',
 	'link_added',
 	'link_updated',
-	'link_deleted'
+	'link_deleted',
+	'account_created',
+	'account_updated',
+	'account_archived',
+	'account_deleted',
+	'account_transaction_added',
+	'account_transfer_posted',
+	'account_reconciled'
 ]);
 
 export const companyLog = pgTable(