fix: billing portal error, onboarding wizard improvements, budget empty state

- Fix "Manage Billing" button error for trial orgs without Stripe customer;
  add fallback to retrieve customer from subscription, show helpful message
  for trial users, and surface real error messages in the UI
- Add "Balance As-Of Date" field to onboarding wizard so opening balance
  journal entries use the correct statement date instead of today
- Add "Total Unit Count" field to onboarding wizard assessment group step
  so cash flow projections work immediately
- Remove broken budget upload step from onboarding wizard (was using legacy
  budgets endpoint); replace with guidance to use Budget Planning page
- Replace bare "No budget plan lines" text with rich onboarding-style card
  featuring download template and upload CSV action buttons

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

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

@@ -74,9 +74,9 @@ export class AccountsService {
 
     // 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;
+      const balanceDate = dto.initialBalanceDate ? new Date(dto.initialBalanceDate) : new Date();
+      const year = balanceDate.getFullYear();
+      const month = balanceDate.getMonth() + 1;
 
       // Find the current fiscal period
       const periods = await this.tenant.query(
@@ -111,12 +111,14 @@ export class AccountsService {
           );
         }
 
-        // Create the journal entry
+        // Create the journal entry (use provided balance date or today)
+        const entryDate = dto.initialBalanceDate || new Date().toISOString().split('T')[0];
         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)
+           VALUES ($1::date, $2, 'opening_balance', $3, true, NOW(), $4)
            RETURNING id`,
           [
+            entryDate,
             `Opening balance for ${dto.name}`,
             fiscalPeriodId,
             '00000000-0000-0000-0000-000000000000',

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

@@ -37,6 +37,11 @@ export class CreateAccountDto {
   @IsOptional()
   initialBalance?: number;
 
+  @ApiProperty({ required: false, description: 'ISO date string (YYYY-MM-DD) for when the initial balance was accurate' })
+  @IsString()
+  @IsOptional()
+  initialBalanceDate?: string;
+
   @ApiProperty({ required: false, description: 'Annual interest rate as a percentage' })
   @IsOptional()
   interestRate?: number;

backend/src/modules/billing/billing.service.ts

@@ -279,18 +279,49 @@ export class BillingService {
    * Create a Stripe Customer Portal session for managing subscription.
    */
   async createPortalSession(orgId: string): Promise<{ url: string }> {
-    if (!this.stripe) throw new BadRequestException('Stripe not configured');
+    if (!this.stripe) throw new BadRequestException('Stripe is not configured');
 
     const rows = await this.dataSource.query(
-      `SELECT stripe_customer_id FROM shared.organizations WHERE id = $1`,
+      `SELECT stripe_customer_id, stripe_subscription_id, status
+       FROM shared.organizations WHERE id = $1`,
       [orgId],
     );
-    if (rows.length === 0 || !rows[0].stripe_customer_id) {
-      throw new BadRequestException('No Stripe customer found for this organization');
+    if (rows.length === 0) {
+      throw new BadRequestException('Organization not found');
+    }
+
+    let customerId = rows[0].stripe_customer_id;
+
+    // Fallback: if customer ID is missing but subscription exists, retrieve customer from subscription
+    if (!customerId && rows[0].stripe_subscription_id) {
+      try {
+        const sub = await this.stripe.subscriptions.retrieve(rows[0].stripe_subscription_id) as Stripe.Subscription;
+        customerId = typeof sub.customer === 'string' ? sub.customer : sub.customer?.id;
+        if (customerId) {
+          // Backfill the customer ID for future calls
+          await this.dataSource.query(
+            `UPDATE shared.organizations SET stripe_customer_id = $1 WHERE id = $2`,
+            [customerId, orgId],
+          );
+          this.logger.log(`Backfilled stripe_customer_id=${customerId} for org=${orgId}`);
+        }
+      } catch (err) {
+        this.logger.warn(`Failed to retrieve customer from subscription: ${(err as Error).message}`);
+      }
+    }
+
+    if (!customerId) {
+      const status = rows[0].status;
+      if (status === 'trial') {
+        throw new BadRequestException(
+          'Billing portal is not available during your free trial. Add a payment method when your trial ends to manage your subscription.',
+        );
+      }
+      throw new BadRequestException('No Stripe customer found for this organization. Please contact support.');
     }
 
     const session = await this.stripe.billingPortal.sessions.create({
-      customer: rows[0].stripe_customer_id,
+      customer: customerId,
       return_url: `${this.getAppUrl()}/settings`,
     });
 
@@ -311,10 +342,11 @@ export class BillingService {
     trialEndsAt: string | null;
     currentPeriodEnd: string | null;
     cancelAtPeriodEnd: boolean;
+    hasStripeCustomer: boolean;
   }> {
     const rows = await this.dataSource.query(
       `SELECT plan_level, billing_interval, status, collection_method,
-              trial_ends_at, stripe_subscription_id
+              trial_ends_at, stripe_subscription_id, stripe_customer_id
        FROM shared.organizations WHERE id = $1`,
       [orgId],
     );
@@ -351,6 +383,7 @@ export class BillingService {
       trialEndsAt: org.trial_ends_at ? new Date(org.trial_ends_at).toISOString() : null,
       currentPeriodEnd,
       cancelAtPeriodEnd,
+      hasStripeCustomer: !!org.stripe_customer_id,
     };
   }