feat(accounting): posting chains + accrual reconciler

Two gaps closed, both of which let real money go unrecorded.

CHAINS — money moving between accounts across several entries

The allocation wizard splits one amount inside one entry. It had no
answer for the same money moving through a sequence of entries as
separate actions happen: cash into a safe, settled to main, banked.
Each hop must clear the account the previous one filled, and nothing
enforced that.

Concretely broken: every cash collection debited one global account
regardless of which safe took it, then the settlement credited an
unmapped `treasury:sub_cash` pointer that fell back to الصندوق بالدولار
— an account no collection had ever touched. The sub-safes were also
pointed at the USD/EUR cash boxes, so 972,791 EGP of pound takings sat
in foreign-currency accounts.

A chain step now declares where it leaves money and which earlier step
it clears; the counter side is derived by re-resolving that step's rule
against the same document, so a chain cannot be authored that fails to
net to zero. Each safe owns a GL account, resolved through one service
both the engine and the chain call. Guards refuse a hop whose two sides
resolve to the same account, or whose type puts both on the same side.

The historic misposting is corrected by a reviewable journal entry —
not by rewriting posted history — and cannot be posted twice.

ACCRUALS — obligations the ledger was never told about

24 revenue streams were marked `needs_code`. 18 are now booked, finding
1,316 claims worth 835,167 EGP that were nowhere in the accounts.

Built as a scanner over the source tables rather than event dispatches
in twelve modules: an event can be missed or misnamed — the coach
payroll listener was bound to a name nothing dispatched — while a
scanner is self-healing, retroactive and idempotent.

Critically, collection here posts revenue directly, so accruing without
releasing would double-count on every future payment. Each accrual is
released when its document is paid, by mirroring the same rule.

Outflows that had no entry at all are wired too: staff loans (an asset,
not an expense), end of service, coach fees, goods receipt (against a
new clearing account, so the invoice does not book inventory twice),
depreciation per asset category, stock variances, asset disposal, and
fine waivers.

6 streams are deliberately left unbooked — no amount or no counterparty
recorded, so any figure would be a guess. They are listed on screen
with what each one needs.

Verified against a scratch copy of production: trial balance nets to
0.00, no unbalanced entries, no postings to header accounts, every pass
idempotent.
Co-Authored-By: Claude Opus 5 <noreply@anthropic.com>

app/Modules/Accounting/AccountCodes.php

@@ -21,9 +21,13 @@ final class AccountCodes
 
     // Cash (under 1206 = النقدية ومافي حكمها)
     const CASH_ON_HAND        = '12060101'; // الصندوق بالجنيه المصري
-    const SUB_TREASURY_CASH   = '12060102'; // صندوق الخزنة الفرعية - الأنشطة الرياضية
     const CASH_AT_BANK        = '12060201'; // البنك الرئيسي - جنيه مصري
 
+    // SUB_TREASURY_CASH is deliberately gone. It named 12060102 — الصندوق بالدولار,
+    // the USD box — as "sub-treasury cash", and every safe in the club shared it.
+    // Each safe now owns an account, resolved through TreasuryAccountService, so
+    // there is no single constant that could be right. See Phase_108_002.
+
     // Receivables (under 1203/1204)
     const ACCOUNTS_RECEIVABLE = '120301';   // العملاء
     const EMPLOYEE_LOANS      = '120402';   // سلف عاملين
@@ -146,28 +150,36 @@ final class AccountCodes
         };
     }
 
+    /**
+     * The cash account for a till.
+     *
+     * Every safe — main included — has its own account, resolved through
+     * TreasuryAccountService so this legacy path and the posting engine cannot
+     * disagree about where a till's money lives. They did disagree, and the
+     * settlement chain could not close as a result.
+     *
+     * The old currency guard is gone with the cause it guarded against: safes are
+     * no longer pointed at الصندوق بالدولار / باليورو, so there is nothing left to
+     * fall back from. Falling back to a club-wide account was itself the damage —
+     * it hid a mis-wired safe instead of reporting it.
+     */
     public static function debitAccountForTreasury(string $method, ?int $treasuryId = null): string
     {
         if ($method !== 'cash' || $treasuryId === null) {
             return self::debitAccountForMethod($method);
         }
 
-        $db = \App\Core\App::getInstance()->db();
-        $treasury = $db->selectOne("SELECT account_code, type FROM treasuries WHERE id = ?", [$treasuryId]);
-
-        if ($treasury && $treasury['type'] === 'sub') {
-            $code = $treasury['account_code'] ?: self::SUB_TREASURY_CASH;
-            $account = $db->selectOne(
-                "SELECT currency FROM chart_of_accounts WHERE account_code = ? AND is_archived = 0",
-                [$code]
-            );
-            if ($account && ($account['currency'] === '' || $account['currency'] === 'EGP')) {
-                return $code;
-            }
+        $accountId = \App\Modules\Accounting\Services\TreasuryAccountService::accountFor($treasuryId);
+        if ($accountId === null) {
             return self::CASH_ON_HAND;
         }
 
-        return self::CASH_ON_HAND;
+        $row = \App\Core\App::getInstance()->db()->selectOne(
+            "SELECT account_code FROM chart_of_accounts WHERE id = ?",
+            [$accountId]
+        );
+
+        return (string) ($row['account_code'] ?? self::CASH_ON_HAND);
     }
 
     public static function creditAccountForPaymentType(string $type): string

app/Modules/Accounting/Controllers/AccrualController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Controllers;
+
+use App\Core\App;
+use App\Core\Controller;
+use App\Core\Request;
+use App\Core\Response;
+use App\Modules\Accounting\Services\Revenue\AccrualRunner;
+
+/**
+ * الاستحقاقات — money the club is owed, and money it owes, before anyone pays.
+ *
+ * The screen exists because the scanner is invisible when it works. Finance
+ * needs to be able to see what it has booked, what it has deliberately refused
+ * to book, and to run it by hand after fixing a mapping rather than waiting for
+ * the nightly pass.
+ */
+class AccrualController extends Controller
+{
+    public function index(Request $request): Response
+    {
+        $this->authorize('accounting.accruals.view');
+        $db = App::getInstance()->db();
+
+        $ready = true;
+        try {
+            $row = $db->selectOne(
+                "SELECT COUNT(*) AS n FROM information_schema.tables
+                  WHERE table_schema = DATABASE() AND table_name = 'posting_accruals'"
+            );
+            $ready = ((int) ($row['n'] ?? 0)) === 1;
+        } catch (\Throwable) {
+            $ready = false;
+        }
+
+        $status  = $ready ? AccrualRunner::status() : [];
+        $open    = '0.00';
+        $accrued = '0.00';
+        foreach ($status as $s) {
+            $accrued = bcadd($accrued, (string) $s['accrued'], 2);
+            $open    = bcadd($open, (string) $s['open_amount'], 2);
+        }
+
+        // The oldest open claims — the ones nobody has chased.
+        $oldest = $ready ? $db->select(
+            "SELECT a.*, m.full_name_ar AS member_name
+               FROM posting_accruals a
+               LEFT JOIN members m ON m.id = a.member_id
+              WHERE a.status = 'open' AND a.accrued_amount > 0
+              ORDER BY a.due_date ASC, a.accrued_amount DESC
+              LIMIT 40"
+        ) : [];
+
+        $runs = [];
+        try {
+            $runs = $db->select(
+                "SELECT * FROM cron_job_log WHERE job_name = 'AccrualReconcileJob'
+                  ORDER BY id DESC LIMIT 10"
+            );
+        } catch (\Throwable) {
+            $runs = [];
+        }
+
+        return $this->view('Accounting.Views.accruals.index', [
+            'ready'      => $ready,
+            'status'     => $status,
+            'accrued'    => $accrued,
+            'open'       => $open,
+            'oldest'     => $oldest,
+            'runs'       => $runs,
+            'runners'    => AccrualRunner::RUNNERS,
+            'unbookable' => $ready ? AccrualRunner::unbookable() : [],
+            'lastResult' => $this->session()->getFlash('_accrual_result'),
+        ]);
+    }
+
+    /**
+     * Run the scan now.
+     *
+     * Deliberately available by hand as well as on the nightly cron: cron ships
+     * disabled on this deployment, and after correcting a mapping the person who
+     * fixed it should be able to see the result immediately rather than
+     * discovering tomorrow whether it worked.
+     */
+    public function run(Request $request): Response
+    {
+        $this->authorize('accounting.accruals.manage');
+
+        $result = AccrualRunner::runAll();
+
+        $accruedClaims = 0;
+        $accruedTotal  = '0.00';
+        $releasedClaims = 0;
+        $releasedTotal  = '0.00';
+        $errors = [];
+
+        foreach ($result['accrued'] as $runner => $r) {
+            $accruedClaims += (int) $r['posted'];
+            $accruedTotal   = bcadd($accruedTotal, (string) $r['total'], 2);
+            if ($r['error'] !== null) {
+                $errors[] = (AccrualRunner::RUNNERS[$runner] ?? $runner) . ': ' . $r['error'];
+            }
+        }
+        foreach ($result['released'] as $type => $r) {
+            $releasedClaims += (int) $r['posted'];
+            $releasedTotal   = bcadd($releasedTotal, (string) $r['total'], 2);
+            if ($r['error'] !== null) {
+                $errors[] = $type . ': ' . $r['error'];
+            }
+        }
+
+        $this->session()->flash('_accrual_result', [
+            'accrued_claims'  => $accruedClaims,
+            'accrued_total'   => $accruedTotal,
+            'released_claims' => $releasedClaims,
+            'released_total'  => $releasedTotal,
+            'errors'          => $errors,
+            'at'              => date('Y-m-d H:i'),
+        ]);
+
+        $msg = 'تم الفحص — قيّد ' . $accruedClaims . ' مطالبة بـ' . money($accruedTotal)
+             . '، وأقفل ' . $releasedClaims . ' بـ' . money($releasedTotal);
+
+        $redirect = $this->redirect('/accounting/accruals');
+
+        return $errors ? $redirect->withWarning($msg . ' — مع ' . count($errors) . ' مشكلة')
+                       : $redirect->withSuccess($msg);
+    }
+
+    private function session(): \App\Core\Session
+    {
+        return App::getInstance()->session();
+    }
+}

app/Modules/Accounting/Controllers/PostingChainController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Controllers;
+
+use App\Core\App;
+use App\Core\Controller;
+use App\Core\Request;
+use App\Core\Response;
+use App\Modules\Accounting\Services\Chain\ChainPostingService;
+use App\Modules\Accounting\Services\Chain\ChainRegistry;
+use App\Modules\Accounting\Services\Chain\ClearingReconciliationService;
+use App\Modules\Accounting\Services\TreasuryAccountService;
+
+/**
+ * مسار الفلوس — the route money takes, and where it is right now.
+ *
+ * The allocation screen answers "this amount, split how". This one answers the
+ * question that screen cannot: the same money moving through several entries as
+ * separate things happen to it, and whether each hop actually cleared the
+ * account the one before it filled.
+ */
+class PostingChainController extends Controller
+{
+    public function index(Request $request): Response
+    {
+        $this->authorize('accounting.chains.view');
+
+        $chains = ChainRegistry::all(false);
+        $health = [];
+        $parked = [];
+
+        foreach ($chains as $c) {
+            $id = (int) $c['id'];
+            $h  = ChainRegistry::health($id);
+
+            $total = '0.00';
+            $oldest = null;
+            foreach (ClearingReconciliationService::forChain($id) as $row) {
+                $total = bcadd($total, $row['balance'], 2);
+                if ($row['oldest_days'] !== null && ($oldest === null || $row['oldest_days'] > $oldest)) {
+                    $oldest = $row['oldest_days'];
+                }
+            }
+
+            $health[$id] = [
+                'ok'       => $h['ok'],
+                'errors'   => $h['errors'],
+                'warnings' => $h['warnings'],
+                'steps'    => count($h['steps']),
+            ];
+            $parked[$id] = ['total' => $total, 'oldest_days' => $oldest];
+        }
+
+        return $this->view('Accounting.Views.chains.index', [
+            'chains'         => $chains,
+            'health'         => $health,
+            'parked'         => $parked,
+            'domains'        => ChainRegistry::DOMAINS,
+            'ready'          => ChainRegistry::ready(),
+            'unprovisioned'  => TreasuryAccountService::unprovisioned(),
+            'reclassify'     => TreasuryAccountService::previewReclassification(),
+            'failedHops'     => ChainPostingService::failedHops(20),
+        ]);
+    }
+
+    public function show(Request $request, string $id): Response
+    {
+        $this->authorize('accounting.chains.view');
+
+        $chainId = (int) $id;
+        $chain   = ChainRegistry::find($chainId);
+        if (!$chain) {
+            return $this->redirect('/accounting/posting-chains')->withError('السلسلة غير موجودة');
+        }
+
+        $health = ChainRegistry::health($chainId);
+
+        // Parked balance per account, keyed so the step rows can pick theirs up.
+        $clearing = [];
+        foreach (ClearingReconciliationService::forChain($chainId) as $row) {
+            $clearing[$row['step_no']][] = $row;
+        }
+
+        $hops = App::getInstance()->db()->select(
+            "SELECT h.*, s.name_ar AS step_name, e.entry_number
+               FROM posting_chain_hops h
+               JOIN posting_chain_steps s ON s.id = h.step_id
+               LEFT JOIN journal_entries e ON e.id = h.journal_entry_id
+              WHERE h.chain_id = ?
+              ORDER BY h.posted_at DESC
+              LIMIT 40",
+            [$chainId]
+        );
+
+        return $this->view('Accounting.Views.chains.show', [
+            'chain'    => $chain,
+            'health'   => $health,
+            'steps'    => $health['steps'],
+            'clearing' => $clearing,
+            'hops'     => $hops,
+            'domains'  => ChainRegistry::DOMAINS,
+        ]);
+    }
+
+    /**
+     * فين الفلوس دلوقتي — every clearing account across every chain, aged.
+     *
+     * This is the screen that catches a broken chain without anyone reading the
+     * general ledger: a clearing account that stops draining shows up as an
+     * ageing balance long before it shows up as a wrong number anywhere else.
+     */
+    public function parked(Request $request): Response
+    {
+        $this->authorize('accounting.chains.view');
+
+        $rows = ClearingReconciliationService::overview();
+
+        $total   = '0.00';
+        $overdue = '0.00';
+        foreach ($rows as $r) {
+            $total   = bcadd($total, $r['balance'], 2);
+            $overdue = bcadd($overdue, $r['overdue_amount'], 2);
+        }
+
+        // One account's open items, newest first. A clearing account that has
+        // never drained can hold thousands of them — the club's main cash holds
+        // every collection it has ever taken — so the table is capped and says
+        // so rather than rendering a megabyte of rows nobody scrolls to.
+        $focus  = (int) $request->get('account', 0);
+        $detail = null;
+        if ($focus > 0) {
+            foreach ($rows as $r) {
+                if ($r['account_id'] === $focus) {
+                    $detail = $r;
+                    break;
+                }
+            }
+        }
+
+        $detailLimit = 200;
+        if ($detail !== null) {
+            $items = $detail['items'];
+            usort($items, static fn(array $a, array $b): int => strcmp((string) $b['date'], (string) $a['date']));
+            $detail['items_total'] = count($items);
+            $detail['items']       = array_slice($items, 0, $detailLimit);
+            $detail['items_limit'] = $detailLimit;
+        }
+
+        return $this->view('Accounting.Views.chains.parked', [
+            'rows'    => $rows,
+            'total'   => $total,
+            'overdue' => $overdue,
+            'buckets' => ClearingReconciliationService::BUCKETS,
+            'detail'  => $detail,
+            'failed'  => ChainPostingService::failedHops(50),
+        ]);
+    }
+
+    // ────────────────────────────────────────────────────────────
+    // Correcting the sub-treasury mis-posting
+    // ────────────────────────────────────────────────────────────
+
+    public function reclassification(Request $request): Response
+    {
+        $this->authorize('accounting.chains.view');
+
+        return $this->view('Accounting.Views.chains.reclassify', [
+            'preview'       => TreasuryAccountService::previewReclassification(),
+            'unprovisioned' => TreasuryAccountService::unprovisioned(),
+        ]);
+    }
+
+    /**
+     * Post the correction. Deliberately a normal journal entry, so it is visible,
+     * dated, attributable and reversible like any other — not an UPDATE that
+     * quietly rewrites what the ledger says happened.
+     */
+    public function applyReclassification(Request $request): Response
+    {
+        $this->authorize('accounting.chains.manage');
+
+        $date = trim((string) $request->post('entry_date', ''));
+        if ($date !== '' && !preg_match('/^\d{4}-\d{2}-\d{2}$/', $date)) {
+            return $this->redirect('/accounting/posting-chains/reclassification')
+                ->withError('تاريخ غير صحيح');
+        }
+
+        $note   = trim((string) $request->post('notes', ''));
+        $result = TreasuryAccountService::postReclassification($date ?: null, $note ?: null);
+
+        if (!$result['success']) {
+            return $this->redirect('/accounting/posting-chains/reclassification')
+                ->withError($result['error'] ?? 'فشل التصحيح');
+        }
+
+        return $this->redirect('/accounting/journal-entries/' . $result['journal_entry_id'])
+            ->withSuccess('تم التصحيح — اتنقل ' . money($result['moved']) . ' جنيه لحسابات الخزائن الصح');
+    }
+}

app/Modules/Accounting/Controllers/RevenueMappingController.php

@@ -1015,7 +1015,9 @@ class RevenueMappingController extends Controller
             'INPUT_TAX'           => ['120408',   'ضريبة المدخلات — فواتير الموردين',            'procurement:input_tax'],
             'INSURANCE_EXPENSE'   => ['310103',   'حصة صاحب العمل في التأمينات — قيد المرتبات',  'payroll:employer_insurance'],
             'DEPRECIATION'        => ['3316',     'الإهلاكات',                                    null],
-            'SUB_TREASURY_CASH'   => ['12060102', 'الخزنة الفرعية — تسويات الأنشطة',             'treasury:sub_cash'],
+            // SUB_TREASURY_CASH was retired in Phase_108_002 — each safe now owns
+            // an account and the cash chain resolves it per document, so there is
+            // no constant left to check. See «مسار الفلوس» for its health instead.
             'DEFERRED_REVENUE'    => ['230809',   'الإيرادات المقدمة',                            null],
             'COGS'                => ['3172',     'تكلفة البضاعة المباعة',                        'sales:cogs'],
         ];

app/Modules/Accounting/Routes.php

@@ -170,6 +170,19 @@ return [
     ['GET',  '/accounting/revenue-mapping/{id:\d+}/edit',        'Accounting\Controllers\RevenueMappingController@edit',             ['auth'], 'accounting.revenue_mapping.view'],
     ['POST', '/accounting/revenue-mapping/{id:\d+}',             'Accounting\Controllers\RevenueMappingController@update',           ['auth', 'csrf'], 'accounting.revenue_mapping.manage'],
 
+    // ── Posting Chains (where money goes, hop by hop) ───────
+    // Static paths first: {id:\d+} would otherwise swallow /parked and
+    // /reclassification before they are ever reached.
+    ['GET',  '/accounting/posting-chains',                       'Accounting\Controllers\PostingChainController@index',                ['auth'], 'accounting.chains.view'],
+    ['GET',  '/accounting/posting-chains/parked',                'Accounting\Controllers\PostingChainController@parked',               ['auth'], 'accounting.chains.view'],
+    ['GET',  '/accounting/posting-chains/reclassification',      'Accounting\Controllers\PostingChainController@reclassification',     ['auth'], 'accounting.chains.view'],
+    ['POST', '/accounting/posting-chains/reclassification',      'Accounting\Controllers\PostingChainController@applyReclassification', ['auth', 'csrf'], 'accounting.chains.manage'],
+    ['GET',  '/accounting/posting-chains/{id:\d+}',              'Accounting\Controllers\PostingChainController@show',                 ['auth'], 'accounting.chains.view'],
+
+    // ── Accruals (money owed before anyone pays) ───────────
+    ['GET',  '/accounting/accruals',                            'Accounting\Controllers\AccrualController@index', ['auth'], 'accounting.accruals.view'],
+    ['POST', '/accounting/accruals/run',                        'Accounting\Controllers\AccrualController@run',   ['auth', 'csrf'], 'accounting.accruals.manage'],
+
     // ── Billing (universal collection) ──────────────────────
     ['GET',  '/accounting/billing',                            'Accounting\Controllers\BillingController@index',         ['auth'], 'accounting.billing.view'],
     ['POST', '/accounting/billing/collect',                    'Accounting\Controllers\BillingController@collect',       ['auth', 'csrf'], 'accounting.billing.collect'],

app/Modules/Accounting/Services/JournalService.php

@@ -275,7 +275,12 @@ final class JournalService
             [$entryId]
         );
 
-        // Create reversed lines (swap debit/credit)
+        // Create reversed lines (swap debit/credit).
+        //
+        // The line-level reference is carried across too. Anything that counts
+        // what a tagged line did — the treasury reclassification check, AR/AP
+        // matching — has to see the reversal, or it concludes the original still
+        // stands and refuses to let the work be redone.
         $reversedLines = [];
         foreach ($lines as $line) {
             $reversedLines[] = [
@@ -289,6 +294,8 @@ final class JournalService
                 'member_id'      => $line['member_id'],
                 'employee_id'    => $line['employee_id'],
                 'supplier_id'    => $line['supplier_id'],
+                'reference_type' => $line['reference_type'] ?? null,
+                'reference_id'   => $line['reference_id'] ?? null,
             ];
         }
 

app/Modules/Accounting/Services/Revenue/RevenuePostingEngine.php

@@ -7,6 +7,7 @@ use App\Core\App;
 use App\Core\Logger;
 use App\Modules\Accounting\AccountCodes;
 use App\Modules\Accounting\Services\JournalService;
+use App\Modules\Accounting\Services\TreasuryAccountService;
 
 /**
  * Account determination for the full accounting cycle.
@@ -567,15 +568,36 @@ final class RevenuePostingEngine
 
         // auto_treasury — the account the money actually landed in.
         //
-        // A configurable pointer per payment method comes first, because the legacy
-        // constants get this wrong in a way that matters: a cheque is not money at
-        // the bank. Taking a post-dated cheque creates a note receivable, and it only
-        // becomes bank cash when the bank collects it — which is what the instrument
-        // lifecycle then posts. Mapping `treasury:method_check` to أوراق قبض fixes
-        // that from the screen instead of in code.
+        // Physical cash first. If the document names a safe, the money is in THAT
+        // safe and nowhere else, so its own account is the only correct debit. This
+        // outranks the per-method pointer deliberately: the pointer answers "which
+        // account does cash go to", one answer for the whole club, and that is the
+        // wrong question the moment there is more than one till. Resolving by
+        // method here is what left the settlement crediting an account the
+        // collection had never debited, so the safe never cleared.
+        //
+        // Non-cash never enters a safe — a visa slip is bank money and a cheque is a
+        // receivable — so those keep resolving by method.
         $method     = $ctx['payment_method'] ?? 'cash';
         $treasuryId = isset($ctx['treasury_id']) && $ctx['treasury_id'] ? (int) $ctx['treasury_id'] : null;
 
+        if ($method === 'cash' && $treasuryId !== null) {
+            $safe = TreasuryAccountService::resolve($treasuryId);
+            if ($safe['account_id'] !== null) {
+                return $safe['account_id'];
+            }
+            // Falling through to a club-wide cash account would put this till's
+            // takings somewhere the settlement will never look for them.
+            $errors[] = $safe['error'] ?? 'تعذّر تحديد حساب الخزنة';
+            return null;
+        }
+
+        // A configurable pointer per method, because the legacy constants get this
+        // wrong in a way that matters: a cheque is not money at the bank. Taking a
+        // post-dated cheque creates a note receivable, and it only becomes bank cash
+        // when the bank collects it — which is what the instrument lifecycle then
+        // posts. Mapping `treasury:method_check` to أوراق قبض fixes that from the
+        // screen instead of in code.
         $safeMethod = preg_match('/^[a-z_]{1,30}$/', $method) === 1 ? $method : 'cash';
         $pointer = PostingRouter::accountFor('treasury:method_' . $safeMethod, null, 'collection');
         if ($pointer !== null) {

app/Modules/Accounting/Services/SubledgerService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Services;
+
+use App\Core\App;
+
+/**
+ * The member-level receivable ledger.
+ *
+ * The general ledger knows the club is owed 199,414. It does not know that
+ * 492 of it is owed by member 1183 and has been outstanding since July. That
+ * lives here, keyed by (document_type, document_id) so a subscription, a fine
+ * and an installment can all raise a claim against the same member without
+ * colliding.
+ *
+ * It is also the idempotency key for accruals. An obligation that already has a
+ * row here has already been posted, so a generation run that is repeated — or
+ * that died half way through — accrues exactly what is missing and nothing else.
+ * That property is what lets the accrual runners be safe to re-run at any time,
+ * which in turn is what lets them be cron jobs rather than a once-a-year ritual
+ * nobody dares repeat.
+ */
+final class SubledgerService
+{
+    private const SCALE = 2;
+
+    /**
+     * Raise or update a claim against a member.
+     *
+     * `total_amount` is restated rather than added to, because the caller knows
+     * the true total — a late fine that grows from 50 to 75 is one claim worth
+     * 75, not two claims. The paid amount is never touched here; collection owns
+     * that.
+     */
+    public static function upsertReceivable(array $r): int
+    {
+        $db  = App::getInstance()->db();
+        $now = date('Y-m-d H:i:s');
+
+        $amount = self::money((string) ($r['total_amount'] ?? '0'));
+
+        $existing = $db->selectOne(
+            "SELECT id, paid_amount FROM accounts_receivable WHERE document_type = ? AND document_id = ?",
+            [$r['document_type'], (int) $r['document_id']]
+        );
+
+        if ($existing) {
+            $paid    = self::money((string) ($existing['paid_amount'] ?? '0'));
+            $balance = bcsub($amount, $paid, self::SCALE);
+
+            $db->update('accounts_receivable', [
+                'total_amount'     => $amount,
+                'balance'          => $balance,
+                'status'           => self::status($amount, $paid, (string) $r['due_date']),
+                'journal_entry_id' => $r['journal_entry_id'] ?? null,
+                'description_ar'   => $r['description_ar'],
+                'updated_at'       => $now,
+            ], '`id` = ?', [(int) $existing['id']]);
+
+            return (int) $existing['id'];
+        }
+
+        return $db->insert('accounts_receivable', [
+            'member_id'        => (int) $r['member_id'],
+            'document_type'    => $r['document_type'],
+            'document_id'      => (int) $r['document_id'],
+            'document_number'  => $r['document_number'] ?? null,
+            'document_date'    => $r['document_date'],
+            'due_date'         => $r['due_date'],
+            'description_ar'   => $r['description_ar'],
+            'total_amount'     => $amount,
+            'paid_amount'      => '0.00',
+            'balance'          => $amount,
+            'status'           => self::status($amount, '0.00', (string) $r['due_date']),
+            'journal_entry_id' => $r['journal_entry_id'] ?? null,
+            'branch_id'        => $r['branch_id'] ?? null,
+            'notes'            => $r['notes'] ?? null,
+            'created_at'       => $now,
+            'updated_at'       => $now,
+        ]);
+    }
+
+    /**
+     * How much of this obligation the ledger has already been told about.
+     *
+     * Read from posting_accruals, not from here. An obligation owed by an
+     * institution or a non-member player has no row in this table — member_id is
+     * NOT NULL — so using it as the idempotency key would re-post those every
+     * single run.
+     *
+     * Accruals that grow — a late fine recalculated every night — must post only
+     * the difference. Posting the full amount again books the same debt twice
+     * and inflates both the receivable and the income.
+     */
+    public static function accruedAmount(string $documentType, int $documentId): string
+    {
+        $row = App::getInstance()->db()->selectOne(
+            "SELECT accrued_amount FROM posting_accruals
+              WHERE document_type = ? AND document_id = ? AND status <> 'reversed'",
+            [$documentType, $documentId]
+        );
+
+        return $row ? self::money((string) $row['accrued_amount']) : '0.00';
+    }
+
+    /** Every amount already accrued for a document type, keyed by document id. */
+    public static function accruedMap(string $documentType): array
+    {
+        $rows = App::getInstance()->db()->select(
+            "SELECT document_id, accrued_amount FROM posting_accruals
+              WHERE document_type = ? AND status <> 'reversed'",
+            [$documentType]
+        );
+
+        $out = [];
+        foreach ($rows as $r) {
+            $out[(int) $r['document_id']] = self::money((string) $r['accrued_amount']);
+        }
+        return $out;
+    }
+
+    /** Record, or restate, what the ledger now believes is owed on a document. */
+    public static function recordAccrual(array $a): void
+    {
+        $db  = App::getInstance()->db();
+        $now = date('Y-m-d H:i:s');
+
+        $amount = self::money((string) ($a['accrued_amount'] ?? '0'));
+
+        $existing = $db->selectOne(
+            "SELECT id FROM posting_accruals WHERE document_type = ? AND document_id = ?",
+            [$a['document_type'], (int) $a['document_id']]
+        );
+
+        if ($existing) {
+            $db->update('posting_accruals', [
+                'accrued_amount'   => $amount,
+                'journal_entry_id' => $a['journal_entry_id'] ?? null,
+                'status'           => 'open',
+                'updated_at'       => $now,
+            ], '`id` = ?', [(int) $existing['id']]);
+            return;
+        }
+
+        $db->insert('posting_accruals', [
+            'stream_code'       => $a['stream_code'],
+            'document_type'     => $a['document_type'],
+            'document_id'       => (int) $a['document_id'],
+            'document_number'   => $a['document_number'] ?? null,
+            'accrued_amount'    => $amount,
+            'settled_amount'    => '0.00',
+            'member_id'         => !empty($a['member_id']) ? (int) $a['member_id'] : null,
+            'counterparty_name' => $a['counterparty_name'] ?? null,
+            'journal_entry_id'  => $a['journal_entry_id'] ?? null,
+            'document_date'     => $a['document_date'] ?? date('Y-m-d'),
+            'due_date'          => $a['due_date'] ?? null,
+            'branch_id'         => $a['branch_id'] ?? null,
+            'status'            => 'open',
+            'first_accrued_at'  => $now,
+            'updated_at'        => $now,
+        ]);
+    }
+
+    /** Mark an accrual closed — collected, written off, or reversed. */
+    public static function closeAccrual(string $documentType, int $documentId, string $status, ?string $note = null): void
+    {
+        if (!\in_array($status, ['settled', 'reversed', 'cancelled'], true)) {
+            return;
+        }
+
+        App::getInstance()->db()->update('posting_accruals', [
+            'status'     => $status,
+            'notes'      => $note,
+            'updated_at' => date('Y-m-d H:i:s'),
+        ], 'document_type = ? AND document_id = ?', [$documentType, $documentId]);
+    }
+
+    /** Record a collection against a claim. */
+    public static function settleReceivable(string $documentType, int $documentId, string $paid, ?int $paymentEntryId = null): void
+    {
+        $db = App::getInstance()->db();
+
+        $row = $db->selectOne(
+            "SELECT id, total_amount FROM accounts_receivable WHERE document_type = ? AND document_id = ?",
+            [$documentType, $documentId]
+        );
+        if (!$row) {
+            return;
+        }
+
+        $total   = self::money((string) $row['total_amount']);
+        $paid    = self::money($paid);
+        $balance = bcsub($total, $paid, self::SCALE);
+
+        $db->update('accounts_receivable', [
+            'paid_amount'      => $paid,
+            'balance'          => $balance,
+            'status'           => bccomp($balance, '0.00', self::SCALE) <= 0 ? 'paid'
+                                : (bccomp($paid, '0.00', self::SCALE) > 0 ? 'partial' : 'pending'),
+            'payment_entry_id' => $paymentEntryId,
+            'updated_at'       => date('Y-m-d H:i:s'),
+        ], '`id` = ?', [(int) $row['id']]);
+    }
+
+    /** Close a claim that will never be collected, or that was cancelled. */
+    public static function closeReceivable(string $documentType, int $documentId, string $status, ?string $note = null): void
+    {
+        if (!\in_array($status, ['written_off', 'cancelled'], true)) {
+            return;
+        }
+
+        App::getInstance()->db()->update('accounts_receivable', [
+            'balance'    => '0.00',
+            'status'     => $status,
+            'notes'      => $note,
+            'updated_at' => date('Y-m-d H:i:s'),
+        ], 'document_type = ? AND document_id = ?', [$documentType, $documentId]);
+    }
+
+    private static function status(string $total, string $paid, string $dueDate): string
+    {
+        if (bccomp(bcsub($total, $paid, self::SCALE), '0.00', self::SCALE) <= 0) {
+            return 'paid';
+        }
+        if (bccomp($paid, '0.00', self::SCALE) > 0) {
+            return 'partial';
+        }
+        return $dueDate < date('Y-m-d') ? 'overdue' : 'pending';
+    }
+
+    private static function money(string $v): string
+    {
+        return number_format((float) $v, self::SCALE, '.', '');
+    }
+}

app/Modules/Accounting/Views/chains/index.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>مسار الفلوس<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+
+<div style="margin-bottom:16px;">
+    <h2 style="margin:6px 0 4px;">مسار الفلوس</h2>
+    <p style="margin:0;color:#6B7280;font-size:13px;max-width:720px;line-height:1.7;">
+        شاشة توزيع المبالغ بتقول المبلغ الواحد يتقسّم على أنهي حسابات في قيد واحد.
+        الشاشة دي بتقول حاجة تانية خالص: نفس الفلوس وهي بتتنقّل من حساب لحساب على مدى
+        كذا قيد، كل ما يحصل أكشن جديد. كل خطوة لازم <strong>تفضّي</strong> الحساب اللي
+        الخطوة اللي قبلها حطّت فيه الفلوس — ولو ما فضّتوش، يبقى فيه فلوس واقفة في النص
+        ومحدش واخد باله.
+    </p>
+</div>
+
+<?php if (!$ready): ?>
+<div class="card" style="margin-bottom:16px;border-right:3px solid #DC2626;">
+    <div style="padding:16px 18px;color:#991B1B;">
+        جداول السلاسل لسه مش منصّبة على قاعدة البيانات دي. شغّل <code>php cli.php migrate</code> ثم <code>php cli.php seed</code>.
+    </div>
+</div>
+<?php else: ?>
+
+<!-- ══ Safes with no account of their own ══ -->
+<?php if (!empty($unprovisioned)): ?>
+<div class="card" style="margin-bottom:16px;border-right:3px solid #DC2626;">
+    <div style="padding:12px 18px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;font-size:14px;color:#991B1B;">خزائن من غير حساب خاص بيها</h3>
+        <div style="font-size:12px;color:#6B7280;margin-top:4px;line-height:1.7;">
+            الخزنة اللي ملهاش حساب بتاعها مش ممكن تدخل السلسلة: التسوية هتفضّي حساب
+            التحصيل ما نزلش فيه أصلًا. شغّل الترحيلات (<code>php cli.php migrate</code>)
+            عشان كل خزنة تاخد حسابها.
+        </div>
+    </div>
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead><tr><th>الكود</th><th>الخزنة</th><th>النوع</th><th>الحساب الحالي</th></tr></thead>
+            <tbody>
+            <?php foreach ($unprovisioned as $u): ?>
+                <tr>
+                    <td style="direction:ltr;text-align:right;font-family:monospace;font-size:12px;"><?= e($u['code']) ?></td>
+                    <td><?= e($u['name_ar']) ?></td>
+                    <td><?= $u['type'] === 'main' ? 'رئيسية' : 'فرعية' ?></td>
+                    <td style="direction:ltr;text-align:right;color:#991B1B;"><?= e($u['account_code'] ?: '—') ?></td>
+                </tr>
+            <?php endforeach; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+<?php endif; ?>
+
+<!-- ══ Cash booked into the wrong box by the old wiring ══ -->
+<?php if (!empty($reclassify['rows'])): ?>
+<div class="card" style="margin-bottom:16px;border-right:3px solid #D97706;">
+    <div style="padding:12px 18px;border-bottom:1px solid #E5E7EB;display:flex;justify-content:space-between;align-items:center;gap:12px;flex-wrap:wrap;">
+        <div>
+            <h3 style="margin:0;font-size:14px;color:#92400E;">نقدية خزائن متسجّلة في صناديق العملات الأجنبية</h3>
+            <div style="font-size:12px;color:#6B7280;margin-top:4px;line-height:1.7;">
+                إجمالي <strong style="color:#92400E;"><?= money($reclassify['total']) ?></strong> جنيه
+                اتحصّل بالجنيه في خزائن فرعية بس نزل في «الصندوق بالدولار» و«الصندوق باليورو»،
+                لأن الخزائن كانت مربوطة بيهم. القيود القديمة زي ما هي — التصحيح قيد تبويب جديد.
+            </div>
+        </div>
+        <a href="/accounting/posting-chains/reclassification" class="btn btn-primary">مراجعة التصحيح</a>
+    </div>
+</div>
+<?php endif; ?>
+
+<!-- ══ Hops that failed and were never retried ══ -->
+<?php if (!empty($failedHops)): ?>
+<div class="card" style="margin-bottom:16px;border-right:3px solid #DC2626;">
+    <div style="padding:12px 18px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;font-size:14px;color:#991B1B;">خطوات فشلت والفلوس لسه واقفة مكانها</h3>
+        <div style="font-size:12px;color:#6B7280;margin-top:4px;">
+            دي مش فلوس اتأخرت — دي فلوس حاولت تتنقّل والقيد وقع. صلّح السبب وأعِد العملية من المستند.
+        </div>
+    </div>
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead><tr><th>التاريخ</th><th>السلسلة</th><th>الخطوة</th><th>المستند</th><th>المبلغ</th><th>السبب</th></tr></thead>
+            <tbody>
+            <?php foreach ($failedHops as $f): ?>
+                <tr>
+                    <td style="font-size:12px;color:#6B7280;"><?= e(substr((string) $f['posted_at'], 0, 16)) ?></td>
+                    <td><?= e($f['chain_name']) ?></td>
+                    <td><?= e($f['step_name']) ?></td>
+                    <td style="direction:ltr;text-align:right;font-size:12px;"><?= e($f['reference_number'] ?: '—') ?></td>
+                    <td style="font-weight:600;"><?= money($f['amount']) ?></td>
+                    <td style="font-size:12px;color:#991B1B;max-width:340px;"><?= e($f['message'] ?? '') ?></td>
+                </tr>
+            <?php endforeach; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+<?php endif; ?>
+
+<div style="margin-bottom:12px;">
+    <a href="/accounting/posting-chains/parked" class="btn btn-outline">فين الفلوس دلوقتي؟ — الأرصدة الواقفة وأعمارها</a>
+</div>
+
+<!-- ══ The chains ══ -->
+<?php foreach ($chains as $c): ?>
+    <?php
+    $id = (int) $c['id'];
+    $h  = $health[$id] ?? ['ok' => false, 'errors' => [], 'warnings' => [], 'steps' => 0];
+    $p  = $parked[$id] ?? ['total' => '0.00', 'oldest_days' => null];
+    $accent = !$h['ok'] ? '#DC2626' : ($h['warnings'] ? '#D97706' : '#059669');
+    ?>
+    <div class="card" style="margin-bottom:14px;border-right:3px solid <?= $accent ?>;">
+        <div style="padding:14px 18px;">
+            <div style="display:flex;justify-content:space-between;align-items:flex-start;gap:16px;flex-wrap:wrap;">
+                <div style="flex:1;min-width:280px;">
+                    <div style="display:flex;align-items:center;gap:8px;flex-wrap:wrap;">
+                        <a href="/accounting/posting-chains/<?= $id ?>" style="font-size:15px;font-weight:700;color:#111827;text-decoration:none;">
+                            <?= e($c['name_ar']) ?>
+                        </a>
+                        <span class="badge badge-neutral"><?= e($domains[$c['domain']] ?? $c['domain']) ?></span>
+                        <?php if ((int) $c['is_active'] === 0): ?>
+                            <span class="badge badge-warning">موقوفة</span>
+                        <?php elseif (!$h['ok']): ?>
+                            <span class="badge badge-danger"><?= count($h['errors']) ?> مشكلة</span>
+                        <?php elseif ($h['warnings']): ?>
+                            <span class="badge badge-warning"><?= count($h['warnings']) ?> ملاحظة</span>
+                        <?php else: ?>
+                            <span class="badge badge-success">سليمة</span>
+                        <?php endif; ?>
+                    </div>
+                    <p style="margin:8px 0 0;color:#6B7280;font-size:12.5px;line-height:1.8;">
+                        <?= e($c['description_ar'] ?? '') ?>
+                    </p>
+                    <?php if (!empty($h['errors'])): ?>
+                        <div style="margin-top:8px;font-size:12px;color:#991B1B;line-height:1.8;">
+                            <?php foreach (array_slice($h['errors'], 0, 3) as $err): ?>
+                                <div>• <?= e($err) ?></div>
+                            <?php endforeach; ?>
+                            <?php if (count($h['errors']) > 3): ?>
+                                <div style="color:#6B7280;">و<?= count($h['errors']) - 3 ?> غيرها…</div>
+                            <?php endif; ?>
+                        </div>
+                    <?php endif; ?>
+                </div>
+
+                <div style="text-align:left;min-width:150px;">
+                    <div style="font-size:11px;color:#6B7280;">فلوس واقفة في السلسلة دي</div>
+                    <div style="font-size:19px;font-weight:700;color:<?= bccomp($p['total'], '0.00', 2) > 0 ? '#111827' : '#9CA3AF' ?>;">
+                        <?= money($p['total']) ?>
+                    </div>
+                    <?php if ($p['oldest_days'] !== null && $p['oldest_days'] > 0): ?>
+                        <div style="font-size:11px;color:<?= $p['oldest_days'] > 7 ? '#B45309' : '#6B7280' ?>;margin-top:2px;">
+                            أقدم مبلغ من <?= (int) $p['oldest_days'] ?> يوم
+                        </div>
+                    <?php endif; ?>
+                    <div style="font-size:11px;color:#9CA3AF;margin-top:4px;"><?= (int) $h['steps'] ?> خطوة</div>
+                </div>
+            </div>
+        </div>
+    </div>
+<?php endforeach; ?>
+
+<?php if (empty($chains)): ?>
+    <div class="card"><div style="padding:30px;text-align:center;color:#6B7280;">
+        مفيش سلاسل معرّفة. شغّل <code>php cli.php seed</code>.
+    </div></div>
+<?php endif; ?>
+
+<?php endif; ?>
+
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/chains/reclassify.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>تصحيح تبويب نقدية الخزائن<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+
+<div style="margin-bottom:16px;">
+    <a href="/accounting/posting-chains" style="color:#6B7280;font-size:13px;text-decoration:none;">→ رجوع لمسار الفلوس</a>
+    <h2 style="margin:6px 0 4px;">تصحيح تبويب نقدية الخزائن</h2>
+    <p style="margin:0;color:#6B7280;font-size:13px;max-width:760px;line-height:1.9;">
+        الخزائن الفرعية كانت مربوطة بصناديق العملات الأجنبية في دليل الحسابات، فكل جنيه
+        اتحصّل على المكتب نزل في «الصندوق بالدولار» أو «الصندوق باليورو». دلوقتي كل خزنة
+        بقى ليها حسابها الخاص، بس الأرصدة القديمة لسه في مكانها الغلط.
+        <br><br>
+        <strong>القيود القديمة مش هتتغيّر.</strong> تعديل قيد مرحّل مش تصحيح — التصحيح
+        قيد جديد بتاريخ النهاردة بينقل الأرصدة لحسابها الصح، وبيفضل ظاهر ومعكوس زي أي قيد
+        تاني لو حد سأل بعد كده.
+    </p>
+</div>
+
+<?php if (!empty($unprovisioned)): ?>
+<div class="card" style="margin-bottom:16px;border-right:3px solid #DC2626;">
+    <div style="padding:14px 18px;color:#991B1B;font-size:13px;line-height:1.8;">
+        فيه خزائن لسه ملهاش حساب خاص بيها، فالتصحيح مش هيعرف ينقل فلوسها لفين.
+        شغّل <code>php cli.php migrate</code> الأول.
+    </div>
+</div>
+<?php endif; ?>
+
+<?php if (empty($preview['rows'])): ?>
+    <div class="card">
+        <div style="padding:34px;text-align:center;color:#059669;font-size:14px;">
+            مفيش حاجة محتاجة تصحيح — نقدية كل خزنة في حسابها الصح.
+        </div>
+    </div>
+<?php else: ?>
+
+<div class="card" style="margin-bottom:16px;">
+    <div style="padding:12px 18px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;font-size:14px;">اللي هيتنقل</h3>
+        <div style="font-size:12px;color:#6B7280;margin-top:4px;">
+            المبالغ دي اتحسبت من القيود نفسها: بس السطور اللي وراها دفعة، والدفعة مكتوب فيها
+            الخزنة. أي فلوس أجنبية حقيقية في الصناديق دي مش هتتلمس، لأن مالهاش دفعة وراها.
+        </div>
+    </div>
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>الخزنة</th>
+                    <th>كانت نازلة في</th>
+                    <th>هتروح لـ</th>
+                    <th>عدد السطور</th>
+                    <th>أول تاريخ</th>
+                    <th>آخر تاريخ</th>
+                    <th>المبلغ</th>
+                </tr>
+            </thead>
+            <tbody>
+            <?php foreach ($preview['rows'] as $r): ?>
+                <tr>
+                    <td style="font-weight:600;"><?= e($r['treasury_name']) ?></td>
+                    <td style="color:#991B1B;">
+                        <span style="direction:ltr;display:inline-block;font-family:monospace;font-size:11.5px;"><?= e($r['wrong_code']) ?></span>
+                        — <?= e($r['wrong_name']) ?>
+                    </td>
+                    <td style="color:#065F46;">
+                        <span style="direction:ltr;display:inline-block;font-family:monospace;font-size:11.5px;"><?= e($r['correct_code'] ?? '—') ?></span>
+                        — <?= e($r['correct_name'] ?? '—') ?>
+                    </td>
+                    <td><?= number_format((int) $r['line_count']) ?></td>
+                    <td style="font-size:12px;color:#6B7280;"><?= e($r['first_date']) ?></td>
+                    <td style="font-size:12px;color:#6B7280;"><?= e($r['last_date']) ?></td>
+                    <td style="font-weight:700;"><?= money($r['net_amount']) ?></td>
+                </tr>
+            <?php endforeach; ?>
+            </tbody>
+            <tfoot>
+                <tr style="background:#F9FAFB;">
+                    <td colspan="6" style="text-align:left;font-weight:600;">الإجمالي</td>
+                    <td style="font-weight:700;font-size:15px;"><?= money($preview['total']) ?></td>
+                </tr>
+            </tfoot>
+        </table>
+    </div>
+</div>
+
+<div class="card">
+    <div style="padding:12px 18px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;font-size:14px;">ترحيل التصحيح</h3>
+    </div>
+    <form method="POST" action="/accounting/posting-chains/reclassification"
+          onsubmit="return confirm('هيتم ترحيل قيد تصحيح بمبلغ <?= money($preview['total']) ?> جنيه. متأكد؟');">
+        <?= csrf_field() ?>
+        <div style="padding:16px 18px;display:flex;gap:16px;flex-wrap:wrap;align-items:flex-end;">
+            <div style="min-width:200px;">
+                <label class="form-label">تاريخ القيد</label>
+                <input type="date" name="entry_date" class="form-input" value="<?= e($preview['as_of']) ?>">
+                <div style="font-size:11px;color:#9CA3AF;margin-top:4px;">لازم يكون في فترة مفتوحة</div>
+            </div>
+            <div style="flex:1;min-width:280px;">
+                <label class="form-label">ملاحظة على القيد (اختياري)</label>
+                <input type="text" name="notes" class="form-input" placeholder="سبب التصحيح، أو رقم المذكرة المعتمدة">
+            </div>
+            <div>
+                <button type="submit" class="btn btn-primary">رحّل قيد التصحيح</button>
+            </div>
+        </div>
+    </form>
+</div>
+
+<?php endif; ?>
+
+<?php $__template->endSection(); ?>

app/Modules/Accounting/bootstrap.php

@@ -107,6 +107,14 @@ PermissionRegistry::register('accounting', [
     'accounting.revenue_mapping.view'      => ['ar' => 'عرض توزيع الإيرادات',            'en' => 'View Revenue Mapping'],
     'accounting.revenue_mapping.manage'    => ['ar' => 'إدارة توزيع الإيرادات',           'en' => 'Manage Revenue Mapping'],
 
+    // Posting Chains (the route money takes between accounts)
+    'accounting.chains.view'               => ['ar' => 'عرض مسار الفلوس',                'en' => 'View Posting Chains'],
+    'accounting.chains.manage'             => ['ar' => 'إدارة وتصحيح مسار الفلوس',        'en' => 'Manage Posting Chains'],
+
+    // Accruals (obligations booked before collection)
+    'accounting.accruals.view'             => ['ar' => 'عرض الاستحقاقات',                 'en' => 'View Accruals'],
+    'accounting.accruals.manage'           => ['ar' => 'تشغيل فحص الاستحقاقات',           'en' => 'Run Accrual Scan'],
+
     // Vouchers
     'accounting.voucher.view'              => ['ar' => 'عرض السندات',                     'en' => 'View Vouchers'],
     'accounting.voucher.create'            => ['ar' => 'إنشاء سند',                       'en' => 'Create Voucher'],
@@ -137,6 +145,9 @@ MenuRegistry::register('accounting', [
         ['label_ar' => 'دليل الحسابات',          'label_en' => 'Chart of Accounts',      'route' => '/accounting/chart-of-accounts',                  'permission' => 'accounting.coa.view',                'order' => 2],
         ['label_ar' => 'توزيع الإيرادات',        'label_en' => 'Revenue Mapping',        'route' => '/accounting/revenue-mapping',                    'permission' => 'accounting.revenue_mapping.view',    'order' => 2],
         ['label_ar' => 'مركز التوصيل',           'label_en' => 'Connection Centre',      'route' => '/accounting/revenue-mapping/connections',        'permission' => 'accounting.revenue_mapping.view',    'order' => 2],
+        ['label_ar' => 'مسار الفلوس',            'label_en' => 'Posting Chains',         'route' => '/accounting/posting-chains',                     'permission' => 'accounting.chains.view',             'order' => 2],
+        ['label_ar' => 'فين الفلوس دلوقتي',      'label_en' => 'Money in Transit',       'route' => '/accounting/posting-chains/parked',              'permission' => 'accounting.chains.view',             'order' => 2],
+        ['label_ar' => 'الاستحقاقات',            'label_en' => 'Accruals',               'route' => '/accounting/accruals',                           'permission' => 'accounting.accruals.view',           'order' => 2],
         ['label_ar' => 'المطالبات والتحصيل',      'label_en' => 'Billing & Collection',   'route' => '/accounting/billing',                            'permission' => 'accounting.billing.view',            'order' => 2],
         ['label_ar' => 'سندات الصرف والقبض',      'label_en' => 'Vouchers',               'route' => '/accounting/vouchers',                           'permission' => 'accounting.voucher.view',            'order' => 3],
         ['label_ar' => 'الإيراد المؤجل',         'label_en' => 'Deferred Revenue',       'route' => '/accounting/revenue-mapping/recognition',        'permission' => 'accounting.revenue_mapping.view',    'order' => 2],
@@ -469,6 +480,33 @@ EventBus::listen('treasury.deposit.confirmed', function (array $data): void {
     }
 }, 50);
 
+// ── Operational postings ────────────────────────────────────
+// Money leaving the club, and value moving between assets. Every one of these
+// events was already being dispatched or is dispatched now; none of them had a
+// listener, so cash left for staff loans and end-of-service with no entry at
+// all, stock arrived without increasing assets, and depreciation aged the asset
+// register but never the balance sheet.
+$opPostings = [
+    'hr.loan.disbursed'             => 'onLoanDisbursed',
+    'hr.end_of_service.paid'        => 'onEndOfServicePaid',
+    'coach.payment.approved'        => 'onCoachPaymentApproved',
+    'procurement.grn_completed'     => 'onGoodsReceived',
+    'inventory.depreciation_run'    => 'onDepreciationRun',
+    'inventory.audit_completed'     => 'onStockAuditApproved',
+    'inventory.asset_disposed'      => 'onAssetDisposed',
+    'fine.waived'                   => 'onFineWaived',
+];
+
+foreach ($opPostings as $eventName => $handler) {
+    EventBus::listen($eventName, static function (array $data) use ($handler, $eventName): void {
+        try {
+            \App\Modules\Accounting\Services\OperationalPostingService::$handler($data);
+        } catch (\Throwable $e) {
+            \App\Core\Logger::error("Accounting auto-post failed ({$eventName}): " . $e->getMessage());
+        }
+    }, 50);
+}
+
 // ── Statement Integration ───────────────────────────────────
 // Auto-records customer/supplier transactions for account statements and credit limits
 StatementIntegrationService::registerListeners();