fix(recon): share the cash-account scope and cover the no-1930 case (#1309)

PR #1295 (144cc514) fixed computeVatCloseCheck on main while this branch was
fixing it a second, different way. This rebuilds the branch on top of that
merge instead of re-landing the duplicate: main's local
getScopedReconciliationStatus stays as the MCP entry point, its lookup body
moves into lib/reconciliation/cash-account-scope.ts, and the pieces main does
not have are added on top.

Why the lookup has to live in lib/: the bokslut readiness aggregator has the
same defect and is core code, which must never import from @/extensions/. It
called getReconciliationStatus with 4 positional args, so cashAccountId stayed
undefined and scopeTransactionsToAccount fell through to its currency-only
filter: the bank side summed every SEK cash account while the GL side stayed on
1930, and the wizard reported "Bankavstamningen visar en differens" with zero
unmatched transactions and zero unmatched GL lines to point at. Same shape as
the MCP blocker in #1290, different surface.

Decisions taken deliberately, not by taking 'ours':

1. Lookup errors fail CLOSED, everywhere. resolveCashAccountScope throws
   "Kunde inte hamta kassakonto <n>" instead of returning the unscoped
   fallback. The earlier version on this branch logged and fell back, which
   turned a transient DB error or an RLS denial straight back into the #1290
   pooling path. Main's contract wins; its merged test asserting exactly that
   still passes untouched.

2. The default resolution no longer hard-codes 1930. With no account_number
   argument the resolver tries 1930 and, only if the company has no such row,
   falls back to its primary cash account. Measured read-only on prod
   2026-07-30: 2 companies have no 1930 cash_accounts row while running two SEK
   cash accounts each and zero journal_entry_lines on 1930, so the check
   compared their entire SEK bank volume against an empty GL side, i.e. a
   high-severity bank_unreconciled blocker with count 0 that no user action
   could clear. Roughly 20x the difference the issue reported. A caller that
   NAMES an account gets no fallback, so gnubok_get_reconciliation_status still
   rejects "Okant kassakonto 9999" rather than silently answering about a
   different account. 1367 companies have a 1930 row and are unaffected,
   including the 5 whose 1930 row is not the primary one.

3. The blocker message names the resolved account instead of a literal 1930:
   pointing a user at 1930 when the reconciliation ran on 1935 sends them to an
   account with no lines on it.

4. warnIfUnscopedAcrossCashAccounts logs a warning when a run left
   cashAccountId undefined AND the rows it fetched really do span more than one
   cash account. Kept on the write path too: an unscoped runReconciliation can
   persist a wrong journal_entry_id, which does not clear itself later.

Duplicate regression suite collapsed: the branch's
vat-close-check-bank-scope.test.ts overlapped main's
vat-close-check-reconciliation-scope.test.ts case for case, so only the cases
main lacked were merged into main's file (the primary-account fallback, the
message naming the resolved account, the blocker still firing on a genuine
scoped difference, and the tool handler's own scope resolution).

Residuals are now tracked issues, not code comments:

- #1298: the post-sync runReconciliation sweeps in
  app/api/extensions/enable-banking/sync/cron/route.ts and
  extensions/general/enable-banking/index.ts still run unscoped. They are write
  paths.
- #1299: booked transactions with a NULL cash_account_id whose verifikat has no
  line on the primary account still inflate the bank total. Measured all-time
  on prod: 294 booked NULL rows, 22 of them on verifikat with no 1930 line,
  4 companies, net -4170.31 kr with monthly swings from -18055.82 kr to
  +38086.00 kr. Fixing it means finishing the cash_account_id backfill.

Also: the file-global logger mock in bank-reconciliation.test.ts now wraps the
real module and swaps only warn, instead of substituting a four-method stub
whose child() returned undefined for the entire module graph of that suite.

Verified: npx vitest run over lib/reconciliation, lib/bokslut,
extensions/general/mcp-server, app/api/reconciliation, app/api/extensions,
app/api/v1, app/api/bookkeeping, app/api/transactions, lib/pending-operations,
lib/bookkeeping, lib/invoices, lib/transactions, lib/reports: all green.
eslint on the 8 changed files: 0 errors (18 pre-existing unused-import
warnings in server.ts). tsc --noEmit: 405 errors, byte-identical to the
origin/main baseline. check:guards passes. No migration, so no pg-real test.

Fixes #1290

Co-authored-by: Claude Opus 5 (1M context) <noreply@anthropic.com>

extensions/general/mcp-server/__tests__/vat-close-check-reconciliation-scope.test.ts

@@ -5,6 +5,10 @@
  * cashAccountId is populated. These tests pin the VAT close check to the same
  * account resolution used by the standalone reconciliation tool so another
  * cash account cannot inflate 1930's bank total.
+ *
+ * Both call sites now resolve through lib/reconciliation/cash-account-scope.ts
+ * (shared with the bokslut readiness aggregator, which is core code and cannot
+ * import from @/extensions/), so the same assertions cover the tool handler too.
  */
 import { beforeEach, describe, expect, it, vi } from 'vitest'
 
@@ -18,27 +22,35 @@ vi.mock('@/lib/reconciliation/bank-reconciliation', () => ({
 }))
 
 import { getReconciliationStatus } from '@/lib/reconciliation/bank-reconciliation'
-import { computeVatCloseCheck } from '../server'
+import { computeVatCloseCheck, tools } from '../server'
 
 const COMPANY_ID = 'aaaaaaaa-aaaa-4aaa-8aaa-aaaaaaaaaaaa'
 const PERIOD = { period_type: 'monthly', year: 2026, period: 1 }
 const getReconciliationStatusMock = vi.mocked(getReconciliationStatus)
+const reconStatusTool = tools.find((t) => t.name === 'gnubok_get_reconciliation_status')!
 
 interface CashAccountFixture {
   id: string
   currency: string
   is_primary: boolean
+  ledger_account: string
 }
 
+/**
+ * `cashAccounts` is a QUEUE, one entry per cash_accounts lookup: resolving the
+ * settlement account can take a second query (no 1930 row -> the company's
+ * primary cash account), and those two must be able to answer differently.
+ */
 function mockSupabase(
-  cashAccount: CashAccountFixture | null,
+  cashAccounts: Array<CashAccountFixture | null>,
   cashAccountError: { message: string } | null = null,
 ) {
   const cashAccountFilters: Array<[string, unknown]> = []
+  let lookup = 0
 
   const makeChain = (
     rows: unknown[],
-    maybeSingleData: unknown = null,
+    isCashAccounts = false,
     eqCalls?: Array<[string, unknown]>,
     maybeSingleError: { message: string } | null = null,
   ): Record<string, unknown> => {
@@ -46,7 +58,12 @@ function mockSupabase(
     const settled = { data: rows, error: null, count: rows.length }
     chain.range = () => settled
     chain.single = async () => ({ data: null, error: null })
-    chain.maybeSingle = async () => ({ data: maybeSingleData, error: maybeSingleError })
+    chain.maybeSingle = async () => {
+      if (!isCashAccounts) return { data: null, error: null }
+      const row = cashAccounts[lookup] ?? null
+      lookup += 1
+      return { data: row, error: maybeSingleError }
+    }
     chain.then = (resolve: (value: unknown) => void) => resolve(settled)
     for (const method of [
       'order', 'lte', 'gte', 'neq', 'in', 'is', 'select',
@@ -63,12 +80,7 @@ function mockSupabase(
 
   const from = vi.fn((table: string) => {
     if (table === 'cash_accounts') {
-      return makeChain(
-        cashAccount ? [cashAccount] : [],
-        cashAccount,
-        cashAccountFilters,
-        cashAccountError,
-      )
+      return makeChain([], true, cashAccountFilters, cashAccountError)
     }
     return makeChain([])
   })
@@ -90,6 +102,12 @@ function mockSupabase(
 
 beforeEach(() => {
   vi.clearAllMocks()
+  getReconciliationStatusMock.mockResolvedValue({
+    is_reconciled: true,
+    difference: 0,
+    unmatched_transaction_count: 0,
+    unmatched_gl_line_count: 0,
+  } as never)
 })
 
 describe('gnubok_vat_close_check: reconciliation scope', () => {
@@ -98,8 +116,9 @@ describe('gnubok_vat_close_check: reconciliation scope', () => {
       id: '11111111-1111-4111-8111-111111111111',
       currency: 'SEK',
       is_primary: true,
+      ledger_account: '1930',
     }
-    const { supabase, cashAccountFilters } = mockSupabase(cashAccount)
+    const { supabase, cashAccountFilters } = mockSupabase([cashAccount])
 
     await computeVatCloseCheck(PERIOD, COMPANY_ID, supabase)
 
@@ -124,8 +143,9 @@ describe('gnubok_vat_close_check: reconciliation scope', () => {
       id: '22222222-2222-4222-8222-222222222222',
       currency: 'EUR',
       is_primary: false,
+      ledger_account: '1930',
     }
-    const { supabase } = mockSupabase(cashAccount)
+    const { supabase } = mockSupabase([cashAccount])
 
     await computeVatCloseCheck(PERIOD, COMPANY_ID, supabase)
 
@@ -142,7 +162,7 @@ describe('gnubok_vat_close_check: reconciliation scope', () => {
   })
 
   it('keeps the legacy 1930 fallback when the company has no cash_accounts row', async () => {
-    const { supabase } = mockSupabase(null)
+    const { supabase } = mockSupabase([null, null])
 
     await computeVatCloseCheck(PERIOD, COMPANY_ID, supabase)
 
@@ -158,12 +178,197 @@ describe('gnubok_vat_close_check: reconciliation scope', () => {
     )
   })
 
+  it('reconciles the primary cash account when the company has no 1930 row at all', async () => {
+    // The worst instance of #1290, measured on prod: 2 companies run two SEK
+    // cash accounts each (1935+1936 and 1932+1935), have NO 1930 cash_accounts
+    // row and ZERO journal_entry_lines on 1930. Scoped to '1930' they compared
+    // their whole SEK bank volume (2026: 120104.43 kr and -22347.00 kr) against
+    // an empty GL side, i.e. a high-severity bank_unreconciled blocker with
+    // count 0 that no user action could clear.
+    const primary = {
+      id: '33333333-3333-4333-8333-333333333333',
+      currency: 'SEK',
+      is_primary: true,
+      ledger_account: '1935',
+    }
+    const { supabase, cashAccountFilters } = mockSupabase([null, primary])
+
+    await computeVatCloseCheck(PERIOD, COMPANY_ID, supabase)
+
+    expect(cashAccountFilters).toEqual([
+      ['company_id', COMPANY_ID],
+      ['ledger_account', '1930'],
+      ['company_id', COMPANY_ID],
+      ['is_primary', true],
+    ])
+    expect(getReconciliationStatusMock).toHaveBeenCalledWith(
+      supabase,
+      COMPANY_ID,
+      '2026-01-01',
+      '2026-01-31',
+      '1935',
+      'SEK',
+      primary.id,
+      true,
+    )
+  })
+
   it('fails closed when the cash-account lookup errors instead of reconciling every SEK account', async () => {
-    const { supabase } = mockSupabase(null, { message: 'connection failed' })
+    const { supabase } = mockSupabase([null], { message: 'connection failed' })
 
     await expect(computeVatCloseCheck(PERIOD, COMPANY_ID, supabase)).rejects.toThrow(
       'Kunde inte hämta kassakonto 1930',
     )
     expect(getReconciliationStatusMock).not.toHaveBeenCalled()
   })
+
+  it('still raises the blocker when the SCOPED run finds a real difference', async () => {
+    // Proves these tests isolate the SCOPING, not the blocker logic: a genuine
+    // scoped difference must keep blocking, since moms is computed from the
+    // huvudbok and a difference there hides errors.
+    getReconciliationStatusMock.mockResolvedValue({
+      is_reconciled: false,
+      difference: -5599.97,
+      unmatched_transaction_count: 0,
+      unmatched_gl_line_count: 0,
+    } as never)
+    const { supabase } = mockSupabase([
+      {
+        id: '11111111-1111-4111-8111-111111111111',
+        currency: 'SEK',
+        is_primary: true,
+        ledger_account: '1930',
+      },
+    ])
+
+    const result = await computeVatCloseCheck(PERIOD, COMPANY_ID, supabase)
+
+    const blocker = result.blockers.find((b) => b.kind === 'bank_unreconciled')!
+    expect(blocker).toBeDefined()
+    expect(blocker.severity).toBe('high')
+    expect(blocker.message).toContain('-5599.97')
+    expect(blocker.message).toContain('1930')
+  })
+
+  it('names the RESOLVED account in the blocker message, not a hard-coded 1930', async () => {
+    getReconciliationStatusMock.mockResolvedValue({
+      is_reconciled: false,
+      difference: 120104.43,
+      unmatched_transaction_count: 0,
+      unmatched_gl_line_count: 0,
+    } as never)
+    const { supabase } = mockSupabase([
+      null,
+      {
+        id: '33333333-3333-4333-8333-333333333333',
+        currency: 'SEK',
+        is_primary: true,
+        ledger_account: '1935',
+      },
+    ])
+
+    const result = await computeVatCloseCheck(PERIOD, COMPANY_ID, supabase)
+
+    const blocker = result.blockers.find((b) => b.kind === 'bank_unreconciled')!
+    // Pointing the user at 1930 here would send them to an account with no
+    // lines on it whatsoever.
+    expect(blocker.message).toContain('1935')
+    expect(blocker.message).not.toContain('1930')
+  })
+})
+
+describe('gnubok_get_reconciliation_status: same shared resolution', () => {
+  it('resolves the same scope arguments as the close check', async () => {
+    const cashAccount = {
+      id: '11111111-1111-4111-8111-111111111111',
+      currency: 'SEK',
+      is_primary: true,
+      ledger_account: '1930',
+    }
+    const { supabase, cashAccountFilters } = mockSupabase([cashAccount])
+
+    await reconStatusTool.execute({}, COMPANY_ID, 'user-1', supabase)
+
+    expect(getReconciliationStatusMock).toHaveBeenCalledWith(
+      supabase,
+      COMPANY_ID,
+      undefined,
+      undefined,
+      '1930',
+      'SEK',
+      cashAccount.id,
+      true,
+    )
+    expect(cashAccountFilters).toEqual([
+      ['company_id', COMPANY_ID],
+      ['ledger_account', '1930'],
+    ])
+  })
+
+  it('rejects an account_number the company has no cash account for', async () => {
+    const { supabase, cashAccountFilters } = mockSupabase([null, null])
+
+    await expect(
+      reconStatusTool.execute({ account_number: '9999' }, COMPANY_ID, 'user-1', supabase),
+    ).rejects.toThrow(/Okänt kassakonto 9999/)
+    expect(getReconciliationStatusMock).not.toHaveBeenCalled()
+    // A NAMED account must never silently resolve to the primary one: the
+    // caller asked about 9999, so a status labelled 9999 carrying another
+    // account's figures would be worse than the error.
+    expect(cashAccountFilters).toEqual([
+      ['company_id', COMPANY_ID],
+      ['ledger_account', '9999'],
+    ])
+  })
+
+  it('carries a foreign account currency through to the reconciliation', async () => {
+    const { supabase } = mockSupabase([
+      {
+        id: '44444444-4444-4444-8444-444444444444',
+        currency: 'EUR',
+        is_primary: false,
+        ledger_account: '1932',
+      },
+    ])
+
+    await reconStatusTool.execute(
+      { account_number: '1932', date_from: '2026-01-01', date_to: '2026-01-31' },
+      COMPANY_ID,
+      'user-1',
+      supabase,
+    )
+
+    expect(getReconciliationStatusMock).toHaveBeenCalledWith(
+      supabase,
+      COMPANY_ID,
+      '2026-01-01',
+      '2026-01-31',
+      '1932',
+      'EUR',
+      '44444444-4444-4444-8444-444444444444',
+      false,
+    )
+  })
+
+  it('returns the status object itself, not the internal scope wrapper', async () => {
+    const status = {
+      is_reconciled: false,
+      difference: -12.5,
+      unmatched_transaction_count: 1,
+      unmatched_gl_line_count: 2,
+    }
+    getReconciliationStatusMock.mockResolvedValue(status as never)
+    const { supabase } = mockSupabase([
+      {
+        id: '11111111-1111-4111-8111-111111111111',
+        currency: 'SEK',
+        is_primary: true,
+        ledger_account: '1930',
+      },
+    ])
+
+    const result = await reconStatusTool.execute({}, COMPANY_ID, 'user-1', supabase)
+
+    expect(result).toEqual(status)
+  })
 })

extensions/general/mcp-server/server.ts

@@ -135,6 +135,7 @@ import {
 } from '@/lib/salary/agi-submission-state'
 import { generateSupplierLedger } from '@/lib/reports/supplier-ledger'
 import { getReconciliationStatus } from '@/lib/reconciliation/bank-reconciliation'
+import { resolveCashAccountScope } from '@/lib/reconciliation/cash-account-scope'
 import { createInvoicePaymentJournalEntry, createInvoiceCashEntry, createInvoiceJournalEntry } from '@/lib/bookkeeping/invoice-entries'
 import { findMatchingInvoices } from '@/lib/invoices/invoice-matching'
 import { listRotRutCandidates, createRotRutPayoutRequest } from '@/lib/invoices/rot-rut-service'
@@ -1764,49 +1765,42 @@ async function countMissingUnderlagInPeriod(
  * Resolve the cash-account identity before comparing its bank feed with the
  * ledger. The cashAccountId is what prevents another same-currency account
  * from being included in the transaction total.
+ *
+ * The lookup itself lives in lib/reconciliation/cash-account-scope.ts so the
+ * bokslut readiness aggregator (core code, which cannot import from
+ * @/extensions/) resolves the scope the exact same way. It keeps the fail-closed
+ * contract this function introduced in #1295: a cash_accounts lookup error
+ * throws rather than degrading into the unscoped currency-only path.
+ *
+ * Pass accountNumber only when the CALLER named an account; leaving it
+ * undefined means "the company's bank account", which additionally falls back
+ * to the primary cash account for companies that have no 1930 row at all.
  */
 async function getScopedReconciliationStatus(
   supabase: SupabaseClient,
   companyId: string,
   dateFrom: string | undefined,
   dateTo: string | undefined,
-  accountNumber: string,
+  accountNumber?: string,
 ) {
-  const { data: cashAccount, error: cashAccountError } = await supabase
-    .from('cash_accounts')
-    .select('id, currency, is_primary')
-    .eq('company_id', companyId)
-    .eq('ledger_account', accountNumber)
-    .maybeSingle()
+  const scope = await resolveCashAccountScope(supabase, companyId, accountNumber)
 
-  if (cashAccountError) {
-    log.error('Cash account lookup failed during reconciliation', {
-      companyId,
-      accountNumber,
-      errorCode: cashAccountError.code,
-      errorMessage: cashAccountError.message,
-    })
-    throw new Error(`Kunde inte hämta kassakonto ${accountNumber}`)
-  }
-
-  if (!cashAccount && accountNumber !== '1930') {
+  if (!scope.found && accountNumber !== undefined && accountNumber !== '1930') {
     throw new Error(`Okänt kassakonto ${accountNumber} för det här företaget`)
   }
 
-  const currency = (cashAccount?.currency as string | undefined) ?? 'SEK'
-  const cashAccountId = cashAccount?.id as string | undefined
-  const includeUnassigned = cashAccount ? Boolean(cashAccount.is_primary) : true
-
-  return getReconciliationStatus(
+  const status = await getReconciliationStatus(
     supabase,
     companyId,
     dateFrom,
     dateTo,
-    accountNumber,
-    currency,
-    cashAccountId,
-    includeUnassigned,
+    scope.accountNumber,
+    scope.currency,
+    scope.cashAccountId,
+    scope.includeUnassigned,
   )
+
+  return { status, scope }
 }
 
 export async function computeVatCloseCheck(
@@ -1840,7 +1834,7 @@ export async function computeVatCloseCheck(
   )
 
   // 4) Blocker scans: run in parallel
-  const [uncategorizedRes, unapprovedRes, reconRes, missingUnderlag] = await Promise.all([
+  const [uncategorizedRes, unapprovedRes, recon, missingUnderlag] = await Promise.all([
     supabase
       .from('transactions')
       .select('id', { count: 'exact', head: true })
@@ -1853,7 +1847,10 @@ export async function computeVatCloseCheck(
       .eq('company_id', companyId)
       .eq('status', 'registered')
       .gte('invoice_date', start).lte('invoice_date', end),
-    getScopedReconciliationStatus(supabase, companyId, start, end, '1930'),
+    // No account_number argument: the close check wants "the company's bank
+    // account", so the scope resolver may land on the primary cash account for
+    // a company that has no 1930 row.
+    getScopedReconciliationStatus(supabase, companyId, start, end),
     // Verifikat in the period that genuinely lack an underlag (BFL 5 kap
     // 6-7 §), counted over the SHARED SQL predicate. Never re-derive this
     // locally: countMissingUnderlagInPeriod documents what the hand-rolled
@@ -1882,12 +1879,17 @@ export async function computeVatCloseCheck(
       hint: 'Attestera via gnubok_approve_supplier_invoice: ingående moms (ruta 48) påverkas.',
     })
   }
+  const reconRes = recon.status
   if (!reconRes.is_reconciled) {
     blockers.push({
       kind: 'bank_unreconciled',
       severity: Math.abs(reconRes.difference) > 100 ? 'high' : 'medium',
       count: reconRes.unmatched_transaction_count + reconRes.unmatched_gl_line_count,
-      message: `Bankavstämning visar differens ${reconRes.difference.toFixed(2)} kr (${reconRes.unmatched_transaction_count} omatchade banktransaktioner, ${reconRes.unmatched_gl_line_count} omatchade huvudbokslinjer på 1930)`,
+      // The account is named from the RESOLVED scope, not hard-coded: for a
+      // company with no 1930 row this check now reconciles its primary cash
+      // account, and a message pointing at 1930 would send the user to an
+      // account with no lines on it.
+      message: `Bankavstämning visar differens ${reconRes.difference.toFixed(2)} kr (${reconRes.unmatched_transaction_count} omatchade banktransaktioner, ${reconRes.unmatched_gl_line_count} omatchade huvudbokslinjer på ${recon.scope.accountNumber})`,
       hint: 'Granska via gnubok_get_reconciliation_status och matcha: moms beräknas från huvudboken så differenser döljer fel.',
     })
   }
@@ -8999,7 +9001,7 @@ export const tools: McpTool[] = [
   {
     name: 'gnubok_get_reconciliation_status',
     title: 'Bank Reconciliation Status',
-    description: 'Bank reconciliation for one cash account: matched/unmatched counts, bank vs ledger balance, difference. Defaults to 1930; pass account_number for 1940/1932 etc. Optional date range.',
+    description: 'Bank reconciliation for one cash account: matched/unmatched counts, bank vs ledger balance, difference. Defaults to 1930, or the primary cash account if there is no 1930; pass account_number for 1940/1932 etc. Optional date range.',
     inputSchema: {
       type: 'object',
       additionalProperties: false,
@@ -9022,15 +9024,20 @@ export const tools: McpTool[] = [
     async execute(args, companyId, userId, supabase) {
       const dateFrom = args.date_from as string | undefined
       const dateTo = args.date_to as string | undefined
-      const accountNumber = (args.account_number as string | undefined) || '1930'
+      // Passed through as-is, undefined included: an omitted account_number is
+      // "the company's bank account", which resolves to 1930 and, for a company
+      // with no 1930 row, to its primary cash account. Substituting a literal
+      // '1930' here would instead make an unknown account an error case.
+      const accountNumber = args.account_number as string | undefined
 
-      return await getScopedReconciliationStatus(
+      const { status } = await getScopedReconciliationStatus(
         supabase,
         companyId,
         dateFrom,
         dateTo,
         accountNumber,
       )
+      return status
     },
   },