Fix/balance inconsitency (#306)

* feat: implement fiscal period date fields component and validation logic

* feat: update fiscal period validation and naming logic

* feat: implement RPC for computing prior opening balances

- Added `compute_prior_opening_balances` RPC to aggregate opening balances for balance-sheet accounts when no opening balance entry is set.
- Updated tests across various reports to utilize the new RPC for fetching prior balances.
- Refactored `getOpeningBalances` to call the RPC when necessary, improving performance and reliability.
- Introduced a script to repair fiscal period chains for companies with broken periods, ensuring proper linking and continuity.
- Enhanced error handling and validation in the repair script to ensure data integrity during the process.

* feat: implement duplicate opening-balance repair for multi-year SIE imports

* feat: enhance SIE entry listing and deduplication logic for opening balances

* fix: refine companyHasPriorActivity logic to exclude storno entries and improve balance counting

supabase/migrations/20260421170000_commit_journal_entry_user_id_fallback.sql

@@ -0,0 +1,64 @@
+-- commit_journal_entry: fall back to the draft entry's user_id when
+-- auth.uid() is NULL.
+--
+-- Context: when this RPC is invoked via the service role (one-off repair
+-- scripts, cron jobs, internal maintenance flows), auth.uid() returns NULL.
+-- The INSERT into voucher_sequences then fails its user_id NOT NULL check
+-- *before* ON CONFLICT can resolve to DO UPDATE (PostgreSQL evaluates NOT
+-- NULL on the candidate tuple ahead of conflict arbitration). That made it
+-- impossible to commit journal entries from any non-interactive context.
+--
+-- Fix: read user_id from the draft journal entry (which is always set by
+-- createJournalEntry) and use it as the fallback attribution on the
+-- voucher sequence row. Normal interactive flows still record auth.uid();
+-- only the service-role path changes.
+
+CREATE OR REPLACE FUNCTION public.commit_journal_entry(
+  p_company_id uuid,
+  p_entry_id uuid,
+  p_commit_method text DEFAULT NULL,
+  p_rubric_version text DEFAULT NULL
+)
+RETURNS TABLE (voucher_number integer)
+LANGUAGE plpgsql
+SECURITY DEFINER
+AS $$
+DECLARE
+  v_next integer;
+  v_fiscal_period_id uuid;
+  v_series text;
+  v_entry_user_id uuid;
+BEGIN
+  SELECT je.fiscal_period_id, COALESCE(je.voucher_series, 'A'), je.user_id
+  INTO v_fiscal_period_id, v_series, v_entry_user_id
+  FROM public.journal_entries je
+  WHERE je.id = p_entry_id
+    AND je.company_id = p_company_id
+    AND je.status = 'draft'
+  FOR UPDATE;
+
+  IF NOT FOUND THEN
+    RAISE EXCEPTION 'Draft journal entry not found: %', p_entry_id;
+  END IF;
+
+  INSERT INTO public.voucher_sequences (company_id, user_id, fiscal_period_id, voucher_series, last_number)
+  VALUES (p_company_id, COALESCE(auth.uid(), v_entry_user_id), v_fiscal_period_id, v_series, 1)
+  ON CONFLICT (company_id, fiscal_period_id, voucher_series)
+  DO UPDATE SET
+    last_number = public.voucher_sequences.last_number + 1,
+    updated_at = now()
+  RETURNING last_number INTO v_next;
+
+  UPDATE public.journal_entries
+  SET voucher_number = v_next,
+      status = 'posted',
+      commit_method = p_commit_method,
+      rubric_version = p_rubric_version
+  WHERE id = p_entry_id
+    AND company_id = p_company_id;
+
+  RETURN QUERY SELECT v_next;
+END;
+$$;
+
+NOTIFY pgrst, 'reload schema';