Flexible budget import with auto-account creation and text-based account numbers

Change account_number from INTEGER to VARCHAR(50) to support segmented codes
like 30-3001-0000 used by real HOA accounting systems. Budget CSV import now:
- Auto-creates income/expense accounts from CSV when they don't exist
- Infers account_type and fund_type from account number prefix conventions
- Parses currency-formatted values ($48,065.21, $(13,000.00), $-, etc.)
- Reports created accounts back to the user

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

backend/src/database/tenant-schema.service.ts

@@ -35,7 +35,7 @@ export class TenantSchemaService {
       // Accounts (Chart of Accounts)
       `CREATE TABLE "${s}".accounts (
         id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
-        account_number INTEGER NOT NULL,
+        account_number VARCHAR(50) NOT NULL,
         name VARCHAR(255) NOT NULL,
         description TEXT,
         account_type VARCHAR(50) NOT NULL CHECK (account_type IN ('asset', 'liability', 'equity', 'income', 'expense')),

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

@@ -92,7 +92,7 @@ export class AccountsService {
         const acctCredit = isDebitNormal ? 0 : absAmount;
 
         // Determine equity offset account based on fund type (auto-create if missing)
-        const equityAccountNumber = dto.fundType === 'reserve' ? 3100 : 3000;
+        const equityAccountNumber = dto.fundType === 'reserve' ? '3100' : '3000';
         const equityName = dto.fundType === 'reserve' ? 'Reserve Fund Balance' : 'Operating Fund Balance';
         let equityRows = await this.tenant.query(
           'SELECT id FROM accounts WHERE account_number = $1',
@@ -247,7 +247,7 @@ export class AccountsService {
     const fiscalPeriodId = periods[0].id;
 
     // Determine the equity offset account based on fund_type
-    const equityAccountNumber = account.fund_type === 'reserve' ? 3100 : 3000;
+    const equityAccountNumber = account.fund_type === 'reserve' ? '3100' : '3000';
     const equityRows = await this.tenant.query(
       'SELECT id, account_type FROM accounts WHERE account_number = $1',
       [equityAccountNumber],

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

@@ -1,10 +1,10 @@
-import { IsString, IsInt, IsOptional, IsBoolean, IsIn, IsUUID } from 'class-validator';
+import { IsString, IsOptional, IsBoolean, IsIn, IsUUID } from 'class-validator';
 import { ApiProperty } from '@nestjs/swagger';
 
 export class CreateAccountDto {
-  @ApiProperty({ example: 6600 })
+  @ApiProperty({ example: '6600' })
-  @IsInt()
+  @IsString()
-  accountNumber: number;
+  accountNumber: string;
 
   @ApiProperty({ example: 'Equipment Repairs' })
   @IsString()

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

@@ -1,4 +1,4 @@
-import { IsString, IsOptional, IsBoolean, IsIn, IsInt } from 'class-validator';
+import { IsString, IsOptional, IsBoolean, IsIn } from 'class-validator';
 import { ApiProperty } from '@nestjs/swagger';
 
 export class UpdateAccountDto {
@@ -28,9 +28,9 @@ export class UpdateAccountDto {
   isActive?: boolean;
 
   @ApiProperty({ required: false })
-  @IsInt()
+  @IsString()
   @IsOptional()
-  accountNumber?: number;
+  accountNumber?: string;
 
   @ApiProperty({ required: false })
   @IsIn(['operating', 'reserve'])

backend/src/modules/budgets/budgets.service.ts

@@ -2,6 +2,82 @@ import { Injectable } from '@nestjs/common';
 import { TenantService } from '../../database/tenant.service';
 import { UpsertBudgetDto } from './dto/upsert-budget.dto';
 
+/**
+ * Parse a currency-formatted string into a number.
+ * Handles: "$48,065.21", " $-   ", "$(13,000.00)", "$500.00 ", etc.
+ */
+function parseCurrency(val: string | number | undefined | null): number {
+  if (val === undefined || val === null) return 0;
+  if (typeof val === 'number') return val;
+
+  let s = String(val).trim();
+  if (!s || s === '-' || s === '$-' || s === '$ -' || s === '$-   ') return 0;
+
+  // Detect negative: $(1,000.00) format
+  const isNegative = s.includes('(') && s.includes(')');
+
+  // Remove $, commas, spaces, parentheses
+  s = s.replace(/[$,\s()]/g, '');
+  if (!s || s === '-') return 0;
+
+  const num = parseFloat(s);
+  if (isNaN(num)) return 0;
+  return isNegative ? -num : num;
+}
+
+/**
+ * Infer account_type and fund_type from an account number prefix.
+ * Follows common HOA chart-of-accounts conventions:
+ *   10-19xx or 1xxx  = asset
+ *   20-29xx or 2xxx  = liability
+ *   30-39xx or 3xxx  = income (operating)   -- common HOA: 30 prefix = revenue
+ *   40-49xx or 4-5xxx = expense (operating)
+ *   60-69xx or 6xxx  = expense (operating)   -- utilities
+ *   70-79xx or 7xxx  = expense (reserve)
+ *   80-89xx or 8xxx  = expense (operating)   -- admin
+ *   90-99xx or 9xxx  = income/expense (reserve) depending on name
+ */
+function inferAccountType(accountNumber: string, accountName: string): { accountType: string; fundType: string } {
+  const prefix = accountNumber.split('-')[0].trim();
+  const prefixNum = parseInt(prefix, 10);
+
+  if (isNaN(prefixNum)) {
+    // Can't infer, default to expense/operating
+    return { accountType: 'expense', fundType: 'operating' };
+  }
+
+  // Check for reserve keywords in name
+  const nameUpper = (accountName || '').toUpperCase();
+  const isReserve = nameUpper.includes('RESERVE') ||
+    nameUpper.includes('CAPITAL') ||
+    prefixNum >= 90;
+
+  if (prefixNum >= 10 && prefixNum <= 19) return { accountType: 'asset', fundType: 'operating' };
+  if (prefixNum >= 20 && prefixNum <= 29) return { accountType: 'liability', fundType: 'operating' };
+  if (prefixNum >= 30 && prefixNum <= 39) return { accountType: 'income', fundType: 'operating' };
+  if (prefixNum >= 40 && prefixNum <= 69) return { accountType: 'expense', fundType: 'operating' };
+  if (prefixNum >= 70 && prefixNum <= 79) return { accountType: 'expense', fundType: 'reserve' };
+  if (prefixNum >= 80 && prefixNum <= 89) return { accountType: 'expense', fundType: 'operating' };
+  if (prefixNum >= 90 && prefixNum <= 99) {
+    // 90-series: could be reserve income or reserve expense
+    // Look for disbursement/expense keywords
+    if (nameUpper.includes('DISBURSEMENT') || nameUpper.includes('EXPENSE') || nameUpper.includes('CAPITAL EXPENSE')) {
+      return { accountType: 'expense', fundType: 'reserve' };
+    }
+    return { accountType: 'income', fundType: 'reserve' };
+  }
+
+  // For simple numeric codes (like existing 4000, 5000 series)
+  if (prefixNum >= 1000 && prefixNum < 2000) return { accountType: 'asset', fundType: 'operating' };
+  if (prefixNum >= 2000 && prefixNum < 3000) return { accountType: 'liability', fundType: 'operating' };
+  if (prefixNum >= 3000 && prefixNum < 4000) return { accountType: 'equity', fundType: prefixNum >= 3100 ? 'reserve' : 'operating' };
+  if (prefixNum >= 4000 && prefixNum < 5000) return { accountType: 'income', fundType: 'operating' };
+  if (prefixNum >= 5000 && prefixNum < 7000) return { accountType: 'expense', fundType: 'operating' };
+  if (prefixNum >= 7000 && prefixNum < 8000) return { accountType: 'expense', fundType: 'reserve' };
+
+  return { accountType: 'expense', fundType: 'operating' };
+}
+
 @Injectable()
 export class BudgetsService {
   constructor(private tenant: TenantService) {}
@@ -9,23 +85,40 @@ export class BudgetsService {
   async importBudget(year: number, lines: any[]) {
     const results = [];
     const errors: string[] = [];
+    const created: string[] = [];
 
     for (let i = 0; i < lines.length; i++) {
       const line = lines[i];
       const accountNumber = String(line.accountNumber || line.account_number || '').trim();
+      const accountName = String(line.accountName || line.account_name || '').trim();
       if (!accountNumber) {
         errors.push(`Row ${i + 1}: missing account_number`);
         continue;
       }
 
-      // Look up account by account_number
+      // Look up account by account_number (text match)
-      const accounts = await this.tenant.query(
+      let accounts = await this.tenant.query(
-        `SELECT id, fund_type FROM accounts WHERE account_number = $1 AND is_active = true`,
+        `SELECT id, fund_type, account_type FROM accounts WHERE account_number = $1 AND is_active = true`,
-        [parseInt(accountNumber, 10)],
+        [accountNumber],
       );
 
+      // Auto-create account if not found and we have a name
+      if ((!accounts || accounts.length === 0) && accountName) {
+        const { accountType, fundType } = inferAccountType(accountNumber, accountName);
+        await this.tenant.query(
+          `INSERT INTO accounts (account_number, name, account_type, fund_type, is_system)
+           VALUES ($1, $2, $3, $4, false)`,
+          [accountNumber, accountName, accountType, fundType],
+        );
+        accounts = await this.tenant.query(
+          `SELECT id, fund_type, account_type FROM accounts WHERE account_number = $1 AND is_active = true`,
+          [accountNumber],
+        );
+        created.push(`${accountNumber} - ${accountName} (${accountType}/${fundType})`);
+      }
+
       if (!accounts || accounts.length === 0) {
-        errors.push(`Row ${i + 1}: account_number ${accountNumber} not found`);
+        errors.push(`Row ${i + 1}: account_number "${accountNumber}" not found and no account_name provided to auto-create`);
         continue;
       }
 
@@ -42,25 +135,25 @@ export class BudgetsService {
           year,
           account.id,
           fundType,
-          parseFloat(line.jan) || 0,
+          parseCurrency(line.jan),
-          parseFloat(line.feb) || 0,
+          parseCurrency(line.feb),
-          parseFloat(line.mar) || 0,
+          parseCurrency(line.mar),
-          parseFloat(line.apr) || 0,
+          parseCurrency(line.apr),
-          parseFloat(line.may) || 0,
+          parseCurrency(line.may),
-          parseFloat(line.jun) || 0,
+          parseCurrency(line.jun),
-          parseFloat(line.jul) || 0,
+          parseCurrency(line.jul),
-          parseFloat(line.aug) || 0,
+          parseCurrency(line.aug),
-          parseFloat(line.sep) || 0,
+          parseCurrency(line.sep),
-          parseFloat(line.oct) || 0,
+          parseCurrency(line.oct),
-          parseFloat(line.nov) || 0,
+          parseCurrency(line.nov),
-          parseFloat(line.dec_amt || line.dec) || 0,
+          parseCurrency(line.dec_amt || line.dec),
           line.notes || null,
         ],
       );
       results.push(rows[0]);
     }
 
-    return { imported: results.length, errors };
+    return { imported: results.length, errors, created };
   }
 
   async getTemplate(year: number): Promise<string> {

backend/src/modules/investments/investments.service.ts

@@ -58,7 +58,7 @@ export class InvestmentsService {
       );
       if (primaryRows.length) {
         const primaryAccount = primaryRows[0];
-        const equityAccountNumber = fundType === 'reserve' ? 3100 : 3000;
+        const equityAccountNumber = fundType === 'reserve' ? '3100' : '3000';
         const equityRows = await this.tenant.query(
           'SELECT id FROM accounts WHERE account_number = $1',
           [equityAccountNumber],

backend/src/modules/invoices/invoices.service.ts

@@ -64,8 +64,8 @@ export class InvoicesService {
       );
 
       // Create journal entry: DR Accounts Receivable, CR Assessment Income
-      const arAccount = await this.tenant.query(`SELECT id FROM accounts WHERE account_number = 1200`);
+      const arAccount = await this.tenant.query(`SELECT id FROM accounts WHERE account_number = '1200'`);
-      const incomeAccount = await this.tenant.query(`SELECT id FROM accounts WHERE account_number = 4000`);
+      const incomeAccount = await this.tenant.query(`SELECT id FROM accounts WHERE account_number = '4000'`);
 
       if (arAccount.length && incomeAccount.length) {
         const je = await this.tenant.query(

backend/src/modules/payments/payments.service.ts

@@ -58,8 +58,8 @@ export class PaymentsService {
     );
 
     // Create journal entry: DR Cash, CR Accounts Receivable
-    const cashAccount = await this.tenant.query(`SELECT id FROM accounts WHERE account_number = 1000`);
+    const cashAccount = await this.tenant.query(`SELECT id FROM accounts WHERE account_number = '1000'`);
-    const arAccount = await this.tenant.query(`SELECT id FROM accounts WHERE account_number = 1200`);
+    const arAccount = await this.tenant.query(`SELECT id FROM accounts WHERE account_number = '1200'`);
 
     if (cashAccount.length && arAccount.length) {
       const je = await this.tenant.query(

frontend/src/pages/accounts/AccountsPage.tsx

@@ -61,7 +61,7 @@ const ACCOUNT_TYPE_OPTIONS = [
 
 interface Account {
   id: string;
-  account_number: number;
+  account_number: string;
   name: string;
   description: string;
   account_type: string;
@@ -93,7 +93,7 @@ interface Investment {
 
 interface TrialBalanceEntry {
   id: string;
-  account_number: number;
+  account_number: string;
   name: string;
   account_type: string;
   fund_type: string;
@@ -158,7 +158,7 @@ export function AccountsPage() {
   // ── Create / Edit form ──
   const form = useForm({
     initialValues: {
-      accountNumber: 0,
+      accountNumber: '',
       name: '',
       description: '',
       accountType: 'expense',
@@ -176,7 +176,7 @@ export function AccountsPage() {
       withdrawFromPrimary: true,
     },
     validate: {
-      accountNumber: (v, values) => isInvestmentType(values.accountType) ? null : (v > 0 ? null : 'Required'),
+      accountNumber: (v, values) => isInvestmentType(values.accountType) ? null : (v.trim().length > 0 ? null : 'Required'),
       name: (v) => (v.length > 0 ? null : 'Required'),
       principal: (v, values) => isInvestmentType(values.accountType) ? (v > 0 ? null : 'Required') : null,
     },
@@ -609,7 +609,7 @@ export function AccountsPage() {
 
             {!isInvestmentType(form.values.accountType) && (
               <>
-                <NumberInput label="Account Number" required {...form.getInputProps('accountNumber')} />
+                <TextInput label="Account Number" placeholder="e.g. 4000 or 40-4007-0000" required {...form.getInputProps('accountNumber')} />
                 <TextInput label="Description" {...form.getInputProps('description')} />
                 {editing && (
                   <Select

frontend/src/pages/budgets/BudgetsPage.tsx

@@ -1,16 +1,16 @@
 import { useState, useRef } from 'react';
 import {
   Title, Table, Group, Button, Stack, Text, NumberInput,
-  Select, Loader, Center, Badge, Card,
+  Select, Loader, Center, Badge, Card, Alert,
 } from '@mantine/core';
 import { notifications } from '@mantine/notifications';
-import { IconDeviceFloppy, IconUpload, IconDownload } from '@tabler/icons-react';
+import { IconDeviceFloppy, IconUpload, IconDownload, IconInfoCircle } from '@tabler/icons-react';
 import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
 import api from '../../services/api';
 
 interface BudgetLine {
   account_id: string;
-  account_number: number;
+  account_number: string;
   account_name: string;
   account_type: string;
   fund_type: string;
@@ -23,6 +23,23 @@ interface BudgetLine {
 const months = ['jan', 'feb', 'mar', 'apr', 'may', 'jun', 'jul', 'aug', 'sep', 'oct', 'nov', 'dec_amt'];
 const monthLabels = ['Jan', 'Feb', 'Mar', 'Apr', 'May', 'Jun', 'Jul', 'Aug', 'Sep', 'Oct', 'Nov', 'Dec'];
 
+/**
+ * Parse a currency-formatted value: "$48,065.21", "$(13,000.00)", " $-   "
+ */
+function parseCurrencyValue(val: string): number {
+  if (!val) return 0;
+  let s = val.trim();
+  if (!s || s === '-' || s === '$-' || s === '$ -') return 0;
+
+  const isNegative = s.includes('(') && s.includes(')');
+  s = s.replace(/[$,\s()]/g, '');
+  if (!s || s === '-') return 0;
+
+  const num = parseFloat(s);
+  if (isNaN(num)) return 0;
+  return isNegative ? -num : num;
+}
+
 function parseCSV(text: string): Record<string, string>[] {
   const lines = text.trim().split('\n');
   if (lines.length < 2) return [];
@@ -102,30 +119,37 @@ export function BudgetsPage() {
     mutationFn: async (lines: Record<string, string>[]) => {
       const parsed = lines.map((row) => ({
         account_number: row.account_number || row.accountnumber || '',
-        jan: parseFloat(row.jan) || 0,
+        account_name: row.account_name || row.accountname || '',
-        feb: parseFloat(row.feb) || 0,
+        jan: parseCurrencyValue(row.jan),
-        mar: parseFloat(row.mar) || 0,
+        feb: parseCurrencyValue(row.feb),
-        apr: parseFloat(row.apr) || 0,
+        mar: parseCurrencyValue(row.mar),
-        may: parseFloat(row.may) || 0,
+        apr: parseCurrencyValue(row.apr),
-        jun: parseFloat(row.jun) || 0,
+        may: parseCurrencyValue(row.may),
-        jul: parseFloat(row.jul) || 0,
+        jun: parseCurrencyValue(row.jun),
-        aug: parseFloat(row.aug) || 0,
+        jul: parseCurrencyValue(row.jul),
-        sep: parseFloat(row.sep) || 0,
+        aug: parseCurrencyValue(row.aug),
-        oct: parseFloat(row.oct) || 0,
+        sep: parseCurrencyValue(row.sep),
-        nov: parseFloat(row.nov) || 0,
+        oct: parseCurrencyValue(row.oct),
-        dec_amt: parseFloat(row.dec_amt || row.dec) || 0,
+        nov: parseCurrencyValue(row.nov),
+        dec_amt: parseCurrencyValue(row.dec_amt || row.dec || ''),
       }));
       const { data } = await api.post(`/budgets/${year}/import`, parsed);
       return data;
     },
     onSuccess: (data) => {
       queryClient.invalidateQueries({ queryKey: ['budgets', year] });
-      const msg = `Imported ${data.imported} budget line(s)` +
+      queryClient.invalidateQueries({ queryKey: ['accounts'] });
-        (data.errors?.length ? `. ${data.errors.length} error(s): ${data.errors.join('; ')}` : '');
+      let msg = `Imported ${data.imported} budget line(s)`;
+      if (data.created?.length) {
+        msg += `. Created ${data.created.length} new account(s)`;
+      }
+      if (data.errors?.length) {
+        msg += `. ${data.errors.length} error(s): ${data.errors.join('; ')}`;
+      }
       notifications.show({
         message: msg,
         color: data.errors?.length ? 'yellow' : 'green',
-        autoClose: 8000,
+        autoClose: 10000,
       });
     },
     onError: (err: any) => {
@@ -235,6 +259,14 @@ export function BudgetsPage() {
         </Group>
       </Group>
 
+      {budgetData.length === 0 && !isLoading && (
+        <Alert icon={<IconInfoCircle size={16} />} color="blue" variant="light">
+          No budget data for {year}. Import a CSV to get started. Your CSV should have columns:{' '}
+          <Text span ff="monospace" size="xs">account_number, account_name, jan, feb, ..., dec</Text>.
+          Accounts will be auto-created if they don&apos;t exist yet.
+        </Alert>
+      )}
+
       <Group>
         <Card withBorder p="sm">
           <Text size="xs" c="dimmed">Total Income</Text>
@@ -256,7 +288,7 @@ export function BudgetsPage() {
         <Table striped highlightOnHover style={{ minWidth: 1400 }}>
           <Table.Thead>
             <Table.Tr>
-              <Table.Th style={{ position: 'sticky', left: 0, background: 'white', zIndex: 1, minWidth: 250 }}>Account</Table.Th>
+              <Table.Th style={{ position: 'sticky', left: 0, background: 'white', zIndex: 1, minWidth: 280 }}>Account</Table.Th>
               {monthLabels.map((m) => (
                 <Table.Th key={m} ta="right" style={{ minWidth: 90 }}>{m}</Table.Th>
               ))}
@@ -267,7 +299,7 @@ export function BudgetsPage() {
             {budgetData.length === 0 && (
               <Table.Tr>
                 <Table.Td colSpan={14}>
-                  <Text ta="center" c="dimmed" py="lg">No budget data. Income and expense accounts will appear here.</Text>
+                  <Text ta="center" c="dimmed" py="lg">No budget data. Import a CSV or add income/expense accounts to get started.</Text>
                 </Table.Td>
               </Table.Tr>
             )}

frontend/src/pages/reports/BalanceSheetPage.tsx

@@ -6,7 +6,7 @@ import { DateInput } from '@mantine/dates';
 import { useQuery } from '@tanstack/react-query';
 import api from '../../services/api';
 
-interface AccountLine { account_number: number; name: string; balance: string; fund_type: string; }
+interface AccountLine { account_number: string; name: string; balance: string; fund_type: string; }
 interface BalanceSheetData {
   as_of: string;
   assets: AccountLine[]; liabilities: AccountLine[]; equity: AccountLine[];

frontend/src/pages/reports/BudgetVsActualPage.tsx

@@ -8,7 +8,7 @@ import api from '../../services/api';
 
 interface BudgetVsActualLine {
   account_id: string;
-  account_number: number;
+  account_number: string;
   account_name: string;
   account_type: string;
   fund_type: string;

frontend/src/pages/reports/IncomeStatementPage.tsx

@@ -6,7 +6,7 @@ import { DateInput } from '@mantine/dates';
 import { useQuery } from '@tanstack/react-query';
 import api from '../../services/api';
 
-interface AccountLine { account_number: number; name: string; amount: string; fund_type: string; }
+interface AccountLine { account_number: string; name: string; amount: string; fund_type: string; }
 interface IncomeStatementData {
   from: string; to: string;
   income: AccountLine[]; expenses: AccountLine[];

frontend/src/pages/transactions/TransactionsPage.tsx

@@ -16,7 +16,7 @@ interface JournalEntryLine {
   id?: string;
   account_id: string;
   account_name?: string;
-  account_number?: number;
+  account_number?: string;
   debit: number;
   credit: number;
   memo: string;
@@ -38,7 +38,7 @@ interface JournalEntry {
 
 interface Account {
   id: string;
-  account_number: number;
+  account_number: string;
   name: string;
 }