Implement Phase 2 features: roles, assessment groups, budget import, Kanban

- Add hierarchical roles: SuperUser Admin (is_superadmin flag), Tenant Admin,
  Tenant User with separate /admin route and admin panel
- Add Assessment Groups module for property type-based assessment rates
  (SFHs, Condos, Estate Lots with different regular/special rates)
- Enhance Chart of Accounts: initial balance on create (with journal entry),
  archive/restore accounts, edit all fields including account number & fund type
- Add Budget CSV import with downloadable template and account mapping
- Add Capital Projects Kanban board with drag-and-drop between year columns,
  table/kanban view toggle, and PDF export via browser print
- Update seed data with assessment groups, second test user, superadmin flag
- Create repeatable reseed.sh script for clean database population
- Fix AgingReportPage Mantine v7 Table prop compatibility

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

backend/src/modules/accounts/accounts.controller.ts

@@ -16,8 +16,8 @@ export class AccountsController {
 
   @Get()
   @ApiOperation({ summary: 'List all accounts' })
-  findAll(@Query('fundType') fundType?: string) {
-    return this.accountsService.findAll(fundType);
+  findAll(@Query('fundType') fundType?: string, @Query('includeArchived') includeArchived?: string) {
+    return this.accountsService.findAll(fundType, includeArchived === 'true');
   }
 
   @Get('trial-balance')

backend/src/modules/accounts/accounts.service.ts

@@ -7,12 +7,21 @@ import { UpdateAccountDto } from './dto/update-account.dto';
 export class AccountsService {
   constructor(private tenant: TenantService) {}
 
-  async findAll(fundType?: string) {
-    let sql = 'SELECT * FROM accounts WHERE is_active = true';
+  async findAll(fundType?: string, includeArchived?: boolean) {
+    let sql = 'SELECT * FROM accounts';
     const params: any[] = [];
+    const conditions: string[] = [];
+
+    if (!includeArchived) {
+      conditions.push('is_active = true');
+    }
     if (fundType) {
-      sql += ' AND fund_type = $1';
       params.push(fundType);
+      conditions.push(`fund_type = $${params.length}`);
+    }
+
+    if (conditions.length) {
+      sql += ' WHERE ' + conditions.join(' AND ');
     }
     sql += ' ORDER BY account_number';
     return this.tenant.query(sql, params);
@@ -47,7 +56,51 @@ export class AccountsService {
         dto.is1099Reportable || false,
       ],
     );
-    return rows[0];
+    const account = rows[0];
+
+    // Create opening balance journal entry if initialBalance is provided and non-zero
+    if (dto.initialBalance && dto.initialBalance !== 0) {
+      const now = new Date();
+      const year = now.getFullYear();
+      const month = now.getMonth() + 1;
+
+      // Find or use the current fiscal period
+      const periods = await this.tenant.query(
+        'SELECT id FROM fiscal_periods WHERE year = $1 AND month = $2',
+        [year, month],
+      );
+      if (periods.length) {
+        const fiscalPeriodId = periods[0].id;
+        const absAmount = Math.abs(dto.initialBalance);
+
+        // Determine debit/credit based on account type
+        const isDebitNormal = ['asset', 'expense'].includes(dto.accountType);
+        const debit = isDebitNormal ? absAmount : 0;
+        const credit = isDebitNormal ? 0 : absAmount;
+
+        // Create the journal entry
+        const jeRows = await this.tenant.query(
+          `INSERT INTO journal_entries (entry_date, description, entry_type, fiscal_period_id, is_posted, posted_at, created_by)
+           VALUES (CURRENT_DATE, $1, 'opening_balance', $2, true, NOW(), $3)
+           RETURNING id`,
+          [
+            `Opening balance for ${dto.name}`,
+            fiscalPeriodId,
+            '00000000-0000-0000-0000-000000000000',
+          ],
+        );
+
+        if (jeRows.length) {
+          await this.tenant.query(
+            `INSERT INTO journal_entry_lines (journal_entry_id, account_id, debit, credit, memo)
+             VALUES ($1, $2, $3, $4, $5)`,
+            [jeRows[0].id, account.id, debit, credit, 'Opening balance'],
+          );
+        }
+      }
+    }
+
+    return account;
   }
 
   async update(id: string, dto: UpdateAccountDto) {
@@ -62,6 +115,9 @@ export class AccountsService {
 
     if (dto.name !== undefined) { sets.push(`name = $${idx++}`); params.push(dto.name); }
     if (dto.description !== undefined) { sets.push(`description = $${idx++}`); params.push(dto.description); }
+    if (dto.accountNumber !== undefined) { sets.push(`account_number = $${idx++}`); params.push(dto.accountNumber); }
+    if (dto.accountType !== undefined) { sets.push(`account_type = $${idx++}`); params.push(dto.accountType); }
+    if (dto.fundType !== undefined) { sets.push(`fund_type = $${idx++}`); params.push(dto.fundType); }
     if (dto.is1099Reportable !== undefined) { sets.push(`is_1099_reportable = $${idx++}`); params.push(dto.is1099Reportable); }
     if (dto.isActive !== undefined) { sets.push(`is_active = $${idx++}`); params.push(dto.isActive); }
 

backend/src/modules/accounts/dto/create-account.dto.ts

@@ -32,4 +32,8 @@ export class CreateAccountDto {
   @IsBoolean()
   @IsOptional()
   is1099Reportable?: boolean;
+
+  @ApiProperty({ required: false, default: 0 })
+  @IsOptional()
+  initialBalance?: number;
 }

backend/src/modules/accounts/dto/update-account.dto.ts

@@ -1,4 +1,4 @@
-import { IsString, IsOptional, IsBoolean, IsIn } from 'class-validator';
+import { IsString, IsOptional, IsBoolean, IsIn, IsInt } from 'class-validator';
 import { ApiProperty } from '@nestjs/swagger';
 
 export class UpdateAccountDto {
@@ -26,4 +26,14 @@ export class UpdateAccountDto {
   @IsBoolean()
   @IsOptional()
   isActive?: boolean;
+
+  @ApiProperty({ required: false })
+  @IsInt()
+  @IsOptional()
+  accountNumber?: number;
+
+  @ApiProperty({ required: false })
+  @IsIn(['operating', 'reserve'])
+  @IsOptional()
+  fundType?: string;
 }