feat(mcp): gnubok_list_cash_accounts, a search-only discovery tool for bank accounts (#1810)

Follow-up to #1809: transaction listings now carry cash_account_id, but an
agent had no way to learn which cash accounts exist or which BAS ledger
each maps to. The tool lists cash_accounts (cash_account_id, ledger_account,
name, currency, iban, is_primary, enabled, source), optionally enabled
only. Search-only (catalogVisibility 'search') so tools/list stays inside
its context budget; gnubok_search_tools finds it on "bank account"/"cash
account". Scope transactions:read.

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>

extensions/general/mcp-server/server.ts

@@ -74,6 +74,7 @@ import {
 } from '@/lib/reports/vat-filing-gate'
 import { findRcBasisGaps } from '@/lib/reports/rc-basis-gaps'
 import { fetchAllRows } from '@/lib/supabase/fetch-all'
+import { listForCompany as listCashAccountsForCompany } from '@/lib/cash-accounts/service'
 import {
   looksLikeSwedishPersonalNumber,
   normalizeReroutedPersonalNumber,
@@ -9817,6 +9818,71 @@ export const tools: McpTool[] = [
     },
   },
 
+
+  {
+    name: 'gnubok_list_cash_accounts',
+    title: 'List Cash Accounts',
+    description: 'List the company bank/cash accounts (cash_accounts): BAS ledger, currency, IBAN, primary flag. Use cash_account_id to filter transaction listings and account_number (ledger_account) for gnubok_get_reconciliation_status.',
+    inputSchema: {
+      type: 'object',
+      additionalProperties: false,
+      properties: {
+        enabled_only: { type: 'boolean', description: 'Only accounts that sync (default false)' },
+      },
+    },
+    outputSchema: {
+      type: 'object',
+      additionalProperties: false,
+      properties: {
+        cash_accounts: {
+          type: 'array',
+          items: {
+            type: 'object',
+            additionalProperties: false,
+            properties: {
+              cash_account_id: { type: 'string' },
+              ledger_account: { type: 'string', description: 'BAS account, e.g. "1930"' },
+              name: { type: ['string', 'null'] },
+              currency: { type: 'string' },
+              iban: { type: ['string', 'null'] },
+              is_primary: { type: 'boolean' },
+              enabled: { type: 'boolean' },
+              source: { type: 'string', enum: ['enable_banking', 'manual', 'sie_import'] },
+            },
+            required: ['cash_account_id', 'ledger_account', 'name', 'currency', 'iban', 'is_primary', 'enabled', 'source'],
+          },
+        },
+        count: { type: 'number' },
+      },
+      required: ['cash_accounts', 'count'],
+    },
+    annotations: {
+      readOnlyHint: true,
+      destructiveHint: false,
+      idempotentHint: true,
+      openWorldHint: false,
+    },
+    // Search-only: a discovery helper for the transaction listings and the
+    // reconciliation tool, not part of the default catalog (tools/list budget).
+    catalogVisibility: 'search',
+    async execute(args, companyId, _userId, supabase) {
+      const rows = await listCashAccountsForCompany(supabase, companyId, {
+        enabledOnly: args.enabled_only === true,
+      })
+      const cashAccounts = rows.map((row) => ({
+        cash_account_id: row.id,
+        ledger_account: row.ledger_account,
+        name: row.name ?? null,
+        currency: row.currency,
+        iban: row.iban ?? null,
+        is_primary: row.is_primary === true,
+        enabled: row.enabled !== false,
+        source: row.source,
+      }))
+      return { cash_accounts: cashAccounts, count: cashAccounts.length }
+    },
+  },
+
   // ── Document Inbox Tools ────────────────────────────────────
 
   {