Double-Entry General Ledger & Chart of Accounts

Full double-entry accounting system with automated posting from sales, restocks, expenses, and payroll. Replaces the summary P&L with an auditable, ledger-based Profit & Loss, Balance Sheet, and Trial Balance.

New

•Chart of Accounts: 23-account standard template (Assets, Liabilities, Equity, Revenue, Expenses) with type-based grouping, running balances, and add/edit/archive per client
•Journal Entries: immutable double-entry records with automatic posting from orders, restocks, expenses, and payroll; manual entries and reversing entries for corrections
•Balance Sheet: period-end snapshot of Assets, Liabilities, and Equity with automatic out-of-balance detection
•Trial Balance: full account listing with debit/credit totals and balance verification
•Ledger Verification: cross-checks every journal entry against its source table (orders, stock transactions, expenses, payroll) with colour-coded status per category
•Staff Payroll posting: aggregate wage entry (Debit 5300 / Credit 2200) via Record Wages button, idempotent per month

Changed

•Finance page reorganised: Profit & Loss is now the default tab, Summary tab removed
•P&L now has expandable account drill-downs showing individual source transactions (orders, restock items, expenses, per-staff payroll)
•Expenses, restocks, and COGS post directly to the correct expense accounts (5100 Food COGS, 5200 Beverage COGS) instead of Inventory
•Added back buttons to all finance sub-pages (Chart of Accounts, Journal Entries, Balance Sheet, Trial Balance)