Fix initial balance journal entries and add investment account creation

- Fix account creation initial balance bug: the INSERT RETURNING result
  was not being unwrapped correctly from TypeORM's array response, causing
  account.id to be undefined and journal entry lines to have $0 amounts.
  Now uses findOne() after insert for reliable ID retrieval.
- Add missing balancing equity entry line (debit/credit to account 3000/3100)
  so opening balance journal entries are proper double-entry
- Fix account update to use findOne() instead of RETURNING * for consistent
  response format
- Add investment account creation to Accounts page: account type dropdown now
  shows a separator followed by investment types (CD, Money Market, Treasury,
  Savings, Brokerage). Selecting an investment type expands the modal to show
  investment-specific fields (institution, principal, interest rate, purchase
  date, maturity date, account last 4, notes) and posts to /investment-accounts

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

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

@@ -42,10 +42,10 @@ export class AccountsService {
       throw new BadRequestException(`Account number ${dto.accountNumber} already exists`);
     }
 
-    const rows = await this.tenant.query(
+    const insertResult = await this.tenant.query(
       `INSERT INTO accounts (account_number, name, description, account_type, fund_type, parent_account_id, is_1099_reportable)
        VALUES ($1, $2, $3, $4, $5, $6, $7)
-       RETURNING *`,
+       RETURNING id`,
       [
         dto.accountNumber,
         dto.name,
@@ -56,7 +56,8 @@ export class AccountsService {
         dto.is1099Reportable || false,
       ],
     );
-    const account = rows[0];
+    const accountId = Array.isArray(insertResult[0]) ? insertResult[0][0].id : insertResult[0].id;
+    const account = await this.findOne(accountId);
 
     // Create opening balance journal entry if initialBalance is provided and non-zero
     if (dto.initialBalance && dto.initialBalance !== 0) {
@@ -64,7 +65,7 @@ export class AccountsService {
       const year = now.getFullYear();
       const month = now.getMonth() + 1;
 
-      // Find or use the current fiscal period
+      // Find the current fiscal period
       const periods = await this.tenant.query(
         'SELECT id FROM fiscal_periods WHERE year = $1 AND month = $2',
         [year, month],
@@ -75,11 +76,18 @@ export class AccountsService {
 
         // Determine debit/credit based on account type
         const isDebitNormal = ['asset', 'expense'].includes(dto.accountType);
-        const debit = isDebitNormal ? absAmount : 0;
+        const acctDebit = isDebitNormal ? absAmount : 0;
-        const credit = isDebitNormal ? 0 : absAmount;
+        const acctCredit = isDebitNormal ? 0 : absAmount;
+
+        // Determine equity offset account based on fund type
+        const equityAccountNumber = dto.fundType === 'reserve' ? 3100 : 3000;
+        const equityRows = await this.tenant.query(
+          'SELECT id FROM accounts WHERE account_number = $1',
+          [equityAccountNumber],
+        );
 
         // Create the journal entry
-        const jeRows = await this.tenant.query(
+        const jeInsert = 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`,
@@ -89,12 +97,21 @@ export class AccountsService {
             '00000000-0000-0000-0000-000000000000',
           ],
         );
+        const jeId = Array.isArray(jeInsert[0]) ? jeInsert[0][0].id : jeInsert[0].id;
 
-        if (jeRows.length) {
+        // Line 1: debit/credit the target account
+        await this.tenant.query(
+          `INSERT INTO journal_entry_lines (journal_entry_id, account_id, debit, credit, memo)
+           VALUES ($1, $2, $3, $4, $5)`,
+          [jeId, accountId, acctDebit, acctCredit, 'Opening balance'],
+        );
+
+        // Line 2: balancing entry to equity offset account
+        if (equityRows.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'],
+            [jeId, equityRows[0].id, acctCredit, acctDebit, `Opening balance for ${dto.name}`],
           );
         }
       }
@@ -137,11 +154,11 @@ export class AccountsService {
     sets.push(`updated_at = NOW()`);
     params.push(id);
 
-    const rows = await this.tenant.query(
+    await this.tenant.query(
-      `UPDATE accounts SET ${sets.join(', ')} WHERE id = $${idx} RETURNING *`,
+      `UPDATE accounts SET ${sets.join(', ')} WHERE id = $${idx}`,
       params,
     );
-    return rows[0];
+    return this.findOne(id);
   }
 
   async setPrimary(id: string) {

frontend/src/pages/accounts/AccountsPage.tsx

@@ -20,6 +20,8 @@ import {
   Tooltip,
   SimpleGrid,
   Alert,
+  Divider,
+  Textarea,
 } from '@mantine/core';
 import { DateInput } from '@mantine/dates';
 import { useForm } from '@mantine/form';
@@ -39,6 +41,24 @@ import {
 import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
 import api from '../../services/api';
 
+const INVESTMENT_TYPES = ['inv_cd', 'inv_money_market', 'inv_treasury', 'inv_savings', 'inv_brokerage'];
+
+const isInvestmentType = (t: string) => INVESTMENT_TYPES.includes(t);
+
+const ACCOUNT_TYPE_OPTIONS = [
+  { value: 'asset', label: 'Asset' },
+  { value: 'liability', label: 'Liability' },
+  { value: 'equity', label: 'Equity' },
+  { value: 'income', label: 'Income' },
+  { value: 'expense', label: 'Expense' },
+  { value: '__divider', label: '── Investment Accounts ──', disabled: true },
+  { value: 'inv_cd', label: 'Investment — CD' },
+  { value: 'inv_money_market', label: 'Investment — Money Market' },
+  { value: 'inv_treasury', label: 'Investment — Treasury' },
+  { value: 'inv_savings', label: 'Investment — Savings' },
+  { value: 'inv_brokerage', label: 'Investment — Brokerage' },
+];
+
 interface Account {
   id: string;
   account_number: number;
@@ -142,10 +162,19 @@ export function AccountsPage() {
       fundType: 'operating',
       is1099Reportable: false,
       initialBalance: 0,
+      // Investment fields
+      institution: '',
+      accountNumberLast4: '',
+      principal: 0,
+      interestRate: 0,
+      maturityDate: null as Date | null,
+      purchaseDate: null as Date | null,
+      investmentNotes: '',
     },
     validate: {
-      accountNumber: (v) => (v > 0 ? null : 'Required'),
+      accountNumber: (v, values) => isInvestmentType(values.accountType) ? null : (v > 0 ? null : 'Required'),
       name: (v) => (v.length > 0 ? null : 'Required'),
+      principal: (v, values) => isInvestmentType(values.accountType) ? (v > 0 ? null : 'Required') : null,
     },
   });
 
@@ -168,11 +197,33 @@ export function AccountsPage() {
       if (editing) {
         return api.put(`/accounts/${editing.id}`, values);
       }
+      // Investment account creation
+      if (isInvestmentType(values.accountType)) {
+        const investmentTypeMap: Record<string, string> = {
+          inv_cd: 'cd', inv_money_market: 'money_market', inv_treasury: 'treasury',
+          inv_savings: 'savings', inv_brokerage: 'other',
+        };
+        return api.post('/investment-accounts', {
+          name: values.name,
+          institution: values.institution || null,
+          account_number_last4: values.accountNumberLast4 || null,
+          investment_type: investmentTypeMap[values.accountType] || 'other',
+          fund_type: values.fundType,
+          principal: values.principal,
+          interest_rate: values.interestRate || 0,
+          maturity_date: values.maturityDate ? values.maturityDate.toISOString().split('T')[0] : null,
+          purchase_date: values.purchaseDate ? values.purchaseDate.toISOString().split('T')[0] : null,
+          current_value: values.principal,
+          notes: values.investmentNotes || null,
+        });
+      }
       return api.post('/accounts', values);
     },
     onSuccess: () => {
       queryClient.invalidateQueries({ queryKey: ['accounts'] });
-      notifications.show({ message: editing ? 'Account updated' : 'Account created', color: 'green' });
+      queryClient.invalidateQueries({ queryKey: ['investments'] });
+      const isInv = isInvestmentType(form.values.accountType);
+      notifications.show({ message: editing ? 'Account updated' : (isInv ? 'Investment created' : 'Account created'), color: 'green' });
       close();
       setEditing(null);
       form.reset();
@@ -421,47 +472,135 @@ export function AccountsPage() {
       </Tabs>
 
       {/* Create / Edit Account Modal */}
-      <Modal opened={opened} onClose={close} title={editing ? 'Edit Account' : 'New Account'} size="md">
+      <Modal
+        opened={opened}
+        onClose={close}
+        title={editing ? 'Edit Account' : isInvestmentType(form.values.accountType) ? 'New Investment Account' : 'New Account'}
+        size="md"
+      >
         <form onSubmit={form.onSubmit((values) => createMutation.mutate(values))}>
           <Stack>
-            <NumberInput label="Account Number" required {...form.getInputProps('accountNumber')} />
+            {!editing && (
-            <TextInput label="Account Name" required {...form.getInputProps('name')} />
-            <TextInput label="Description" {...form.getInputProps('description')} />
-            <Group grow>
               <Select
                 label="Account Type"
                 required
-                data={[
+                data={ACCOUNT_TYPE_OPTIONS}
-                  { value: 'asset', label: 'Asset' },
-                  { value: 'liability', label: 'Liability' },
-                  { value: 'equity', label: 'Equity' },
-                  { value: 'income', label: 'Income' },
-                  { value: 'expense', label: 'Expense' },
-                ]}
                 {...form.getInputProps('accountType')}
               />
-              <Select
-                label="Fund Type"
-                required
-                data={[
-                  { value: 'operating', label: 'Operating' },
-                  { value: 'reserve', label: 'Reserve' },
-                ]}
-                {...form.getInputProps('fundType')}
-              />
-            </Group>
-            <Switch label="1099 Reportable" {...form.getInputProps('is1099Reportable', { type: 'checkbox' })} />
-            {!editing && (
-              <NumberInput
-                label="Initial Balance"
-                description="Opening balance (creates a journal entry)"
-                prefix="$"
-                decimalScale={2}
-                {...form.getInputProps('initialBalance')}
-              />
             )}
+
+            <TextInput
+              label={isInvestmentType(form.values.accountType) ? 'Investment Name' : 'Account Name'}
+              placeholder={isInvestmentType(form.values.accountType) ? 'e.g. Reserve CD - 12 Month' : 'e.g. Operating Cash'}
+              required
+              {...form.getInputProps('name')}
+            />
+
+            {!isInvestmentType(form.values.accountType) && (
+              <>
+                <NumberInput label="Account Number" required {...form.getInputProps('accountNumber')} />
+                <TextInput label="Description" {...form.getInputProps('description')} />
+                {editing && (
+                  <Select
+                    label="Account Type"
+                    required
+                    data={[
+                      { value: 'asset', label: 'Asset' },
+                      { value: 'liability', label: 'Liability' },
+                      { value: 'equity', label: 'Equity' },
+                      { value: 'income', label: 'Income' },
+                      { value: 'expense', label: 'Expense' },
+                    ]}
+                    {...form.getInputProps('accountType')}
+                  />
+                )}
+              </>
+            )}
+
+            <Select
+              label="Fund Type"
+              required
+              data={[
+                { value: 'operating', label: 'Operating' },
+                { value: 'reserve', label: 'Reserve' },
+              ]}
+              {...form.getInputProps('fundType')}
+            />
+
+            {/* Investment-specific fields */}
+            {!editing && isInvestmentType(form.values.accountType) && (
+              <>
+                <Divider label="Investment Details" labelPosition="center" />
+                <TextInput
+                  label="Institution"
+                  placeholder="e.g. First National Bank"
+                  {...form.getInputProps('institution')}
+                />
+                <Group grow>
+                  <NumberInput
+                    label="Principal Amount"
+                    required
+                    prefix="$"
+                    decimalScale={2}
+                    thousandSeparator=","
+                    min={0}
+                    {...form.getInputProps('principal')}
+                  />
+                  <NumberInput
+                    label="Interest Rate (%)"
+                    decimalScale={4}
+                    suffix="%"
+                    min={0}
+                    max={100}
+                    {...form.getInputProps('interestRate')}
+                  />
+                </Group>
+                <Group grow>
+                  <DateInput
+                    label="Purchase Date"
+                    clearable
+                    {...form.getInputProps('purchaseDate')}
+                  />
+                  <DateInput
+                    label="Maturity Date"
+                    clearable
+                    {...form.getInputProps('maturityDate')}
+                  />
+                </Group>
+                <TextInput
+                  label="Account # (last 4)"
+                  placeholder="1234"
+                  maxLength={4}
+                  {...form.getInputProps('accountNumberLast4')}
+                />
+                <Textarea
+                  label="Notes"
+                  autosize
+                  minRows={2}
+                  maxRows={4}
+                  {...form.getInputProps('investmentNotes')}
+                />
+              </>
+            )}
+
+            {/* Regular account fields */}
+            {!isInvestmentType(form.values.accountType) && (
+              <>
+                <Switch label="1099 Reportable" {...form.getInputProps('is1099Reportable', { type: 'checkbox' })} />
+                {!editing && (
+                  <NumberInput
+                    label="Initial Balance"
+                    description="Opening balance (creates a journal entry)"
+                    prefix="$"
+                    decimalScale={2}
+                    {...form.getInputProps('initialBalance')}
+                  />
+                )}
+              </>
+            )}
+
             <Button type="submit" loading={createMutation.isPending}>
-              {editing ? 'Update' : 'Create'}
+              {editing ? 'Update' : isInvestmentType(form.values.accountType) ? 'Create Investment' : 'Create Account'}
             </Button>
           </Stack>
         </form>