fix(bookkeeping): resolve settlement account in all categorization flows and ship mis-booking audit (#1383)

Completes the #985/#986/#987 caller sweep: categorize-core, v1
batch-categorize, pending-operation edits and the MCP categorize path now
resolve the settlement leg from the transaction's cash account instead of
inheriting a hardcoded or stale account. Extends the correct_entry preview
with currency, tax and dimension line metadata so staged corrections
preserve full line fidelity. Adds a read-only audit query and a runbook for
reviewing and correcting historical mis-bookings via staged storno with
explicit approval; no automated bulk mutation.

Fixes #1001

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>

scripts/audit-settlement-account-mismatches.sql

@@ -0,0 +1,198 @@
+-- Read-only audit for journal entries whose settlement leg may disagree with
+-- the cash account linked to the source bank transaction.
+--
+-- This query is deliberately diagnostic. A current cash_account_id does not
+-- prove that the same link existed when the entry was posted. Every result
+-- therefore requires review against the bank feed, the original journal entry,
+-- and the transaction history before any correction is staged.
+--
+-- The query performs no writes, creates no temporary objects, and only returns
+-- current posted entries. Reversed originals disappear once their transaction
+-- is linked to the posted correction.
+
+with transaction_context as (
+  select
+    t.company_id,
+    t.id as transaction_id,
+    t.date as transaction_date,
+    t.amount as transaction_amount,
+    coalesce(t.currency, 'SEK') as transaction_currency,
+    t.amount_sek,
+    t.exchange_rate,
+    t.cash_account_id,
+    t.import_source,
+    t.created_at as transaction_created_at,
+    t.updated_at as transaction_updated_at,
+    je.id as journal_entry_id,
+    je.entry_date,
+    je.committed_at,
+    je.voucher_series,
+    je.voucher_number,
+    je.fiscal_period_id,
+    ca.ledger_account as expected_settlement_account,
+    ca.created_at as cash_account_created_at,
+    fp.name as fiscal_period_name,
+    fp.is_closed as fiscal_period_closed,
+    fp.locked_at as fiscal_period_locked_at,
+    cs.bookkeeping_locked_through,
+    round(
+      abs(
+        case
+          when coalesce(t.currency, 'SEK') = 'SEK' then t.amount
+          when t.amount_sek is not null then t.amount_sek
+          when t.exchange_rate is not null then t.amount * t.exchange_rate
+          else null
+        end
+      ),
+      2
+    ) as settlement_amount_sek,
+    exists (
+      select 1
+      from public.invoice_payments ip
+      where ip.transaction_id = t.id
+        and ip.journal_entry_id = je.id
+    ) as is_customer_invoice_payment,
+    exists (
+      select 1
+      from public.supplier_invoice_payments sip
+      where sip.transaction_id = t.id
+        and sip.journal_entry_id = je.id
+    ) as is_supplier_invoice_payment
+  from public.transactions t
+  join public.journal_entries je
+    on je.id = t.journal_entry_id
+   and je.company_id = t.company_id
+   and je.status = 'posted'
+  join public.cash_accounts ca
+    on ca.id = t.cash_account_id
+   and ca.company_id = t.company_id
+  join public.fiscal_periods fp
+    on fp.id = je.fiscal_period_id
+   and fp.company_id = t.company_id
+  left join public.company_settings cs
+    on cs.company_id = t.company_id
+), directional_exact_lines as (
+  select
+    tc.*,
+    jel.id as observed_line_id,
+    jel.account_number as observed_settlement_account,
+    jel.debit_amount as observed_debit_amount,
+    jel.credit_amount as observed_credit_amount,
+    count(*) over (partition by tc.transaction_id, tc.journal_entry_id) as exact_directional_line_count
+  from transaction_context tc
+  join public.journal_entry_lines jel
+    on jel.journal_entry_id = tc.journal_entry_id
+   and case
+     when tc.transaction_amount < 0 then
+       round(jel.credit_amount, 2) = tc.settlement_amount_sek
+       and round(jel.debit_amount, 2) = 0
+     else
+       round(jel.debit_amount, 2) = tc.settlement_amount_sek
+       and round(jel.credit_amount, 2) = 0
+   end
+  where tc.settlement_amount_sek is not null
+), candidates as (
+  select dl.*
+  from directional_exact_lines dl
+  where dl.observed_settlement_account <> dl.expected_settlement_account
+    and not exists (
+      select 1
+      from public.journal_entry_lines expected
+      where expected.journal_entry_id = dl.journal_entry_id
+        and expected.account_number = dl.expected_settlement_account
+        and case
+          when dl.transaction_amount < 0 then
+            round(expected.credit_amount, 2) = dl.settlement_amount_sek
+            and round(expected.debit_amount, 2) = 0
+          else
+            round(expected.debit_amount, 2) = dl.settlement_amount_sek
+            and round(expected.credit_amount, 2) = 0
+        end
+    )
+)
+select
+  c.company_id,
+  c.transaction_id,
+  c.journal_entry_id,
+  c.observed_line_id,
+  concat(c.voucher_series, '-', c.voucher_number) as voucher,
+  c.transaction_date,
+  c.entry_date,
+  c.committed_at,
+  c.transaction_amount,
+  c.transaction_currency,
+  c.settlement_amount_sek,
+  c.expected_settlement_account,
+  c.observed_settlement_account,
+  c.observed_debit_amount,
+  c.observed_credit_amount,
+  c.exact_directional_line_count,
+  c.cash_account_id,
+  c.import_source,
+  c.transaction_created_at,
+  c.transaction_updated_at,
+  c.cash_account_created_at,
+  c.fiscal_period_id,
+  c.fiscal_period_name,
+  c.fiscal_period_closed,
+  c.fiscal_period_locked_at,
+  c.bookkeeping_locked_through,
+  case
+    when c.fiscal_period_closed then 'closed'
+    when c.fiscal_period_locked_at is not null then 'period_locked'
+    when c.bookkeeping_locked_through is not null
+      and c.entry_date <= c.bookkeeping_locked_through
+      then 'company_lock_date'
+    else 'open'
+  end as effective_lock_status,
+  (
+    select jsonb_agg(
+      jsonb_build_object(
+        'account_number', original.account_number,
+        'debit_amount', original.debit_amount,
+        'credit_amount', original.credit_amount,
+        'line_description', original.line_description,
+        'currency', original.currency,
+        'amount_in_currency', original.amount_in_currency,
+        'exchange_rate', original.exchange_rate,
+        'tax_code', original.tax_code,
+        'dimensions', original.dimensions,
+        'cost_center', original.cost_center,
+        'project', original.project
+      )
+      order by original.sort_order, original.id
+    )
+    from public.journal_entry_lines original
+    where original.journal_entry_id = c.journal_entry_id
+  ) as original_lines,
+  case
+    when c.is_customer_invoice_payment then 'customer_invoice_payment'
+    when c.is_supplier_invoice_payment then 'supplier_invoice_payment'
+    else 'categorization_or_manual_link'
+  end as booking_flow,
+  case
+    when c.exact_directional_line_count <> 1 then 'manual_review_multiple_exact_lines'
+    when c.is_customer_invoice_payment or c.is_supplier_invoice_payment
+      then 'manual_review_payment_aware_correction_required'
+    when c.cash_account_created_at > c.committed_at then 'manual_review_cash_account_created_later'
+    when c.expected_settlement_account <> '1930'
+      and c.observed_settlement_account = '1930'
+      and abs(extract(epoch from (c.transaction_updated_at - c.committed_at))) <= 60
+      then 'high_review_priority_hardcoded_1930_signature'
+    else 'manual_review_link_history_required'
+  end as review_priority
+from candidates c
+order by
+  case
+    when c.expected_settlement_account <> '1930'
+      and c.observed_settlement_account = '1930'
+      and c.cash_account_created_at <= c.committed_at
+      and abs(extract(epoch from (c.transaction_updated_at - c.committed_at))) <= 60
+      then 1
+    when c.is_customer_invoice_payment or c.is_supplier_invoice_payment then 2
+    else 3
+  end,
+  c.company_id,
+  c.entry_date,
+  c.voucher_series,
+  c.voucher_number;