feat(transactions): expose the bank account (cash_account_id + ledger) on listings, filter by it (#1809)

* feat(transactions): expose the bank account (cash_account_id + ledger) on listings, filter by it

Customer report: neither the MCP transaction listings nor v1 REST said which
bank account a transaction belongs to, so per-account reconciliation could
not be driven from outside and a difference on one account was hunted on
another.

- gnubok_list_uncategorized_transactions: cash_account_id + cash_account_ledger
  (BAS account of the bank account, one lookup per page) on every row, and
  an optional cash_account_id filter applied to both count and page.
- transactions_without_documents RPC (new migration, same signature): rows
  carry cash_account_id + cash_account_ledger via LEFT JOIN cash_accounts;
  gnubok_list_transactions_without_documents declares them.
- v1 transactions list/detail: cash_account_id column; list accepts
  ?cash_account_id=<uuid> (400 on non-UUID).
- tools/list budget bumped 59.85K -> 59.9K with the usual log entry; no
  property descriptions added.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(transactions): import insertCashAccount in the pg test, regenerate banking.md, validate cash_account_id

Skeptic/CI findings: the new pg-real test referenced insertCashAccount
without importing it; the accounted-api agent skill (banking.md) was stale
after cash_account_id joined the v1 projections (apiskill:check). Also
reject a ledger number passed as cash_account_id on the MCP tool with a
clear message instead of a raw uuid cast error, since the ledger now sits
next to the id in every row.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

---------

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

tests/pg/document-surfaces-unification.pg.test.ts

@@ -4,6 +4,7 @@ import { NEEDS_DOC_SOURCE_TYPES } from '@/lib/worklist/categories'
 import { getPool } from './setup'
 import {
   seedCompany,
+  insertCashAccount,
   insertDraftJournalEntry,
   insertPostedJournalEntry,
   insertBalancedLines,
@@ -697,3 +698,47 @@ describe('floating supplier-invoice document backfill (migration 20260727180000)
     expect(await anchorOf(doc)).toBeNull()
   })
 })
+
+describe('transactions_without_documents: bank account on each row (A4)', () => {
+  it('returns cash_account_id and the cash account ledger, null when unbackfilled', async () => {
+    const s = await seedCompany()
+    const cashAccountId = await insertCashAccount({ companyId: s.companyId, ledgerAccount: '1940' })
+    const mkJe = (n: number) =>
+      insertPostedJournalEntry({
+        userId: s.userId,
+        companyId: s.companyId,
+        fiscalPeriodId: s.fiscalPeriodId,
+        voucherNumber: n,
+        entryDate: `2026-06-${String(n).padStart(2, '0')}`,
+        description: `bank ${n}`,
+        sourceType: 'bank_transaction',
+        lines: [
+          { accountNumber: '1940', debitAmount: 100, creditAmount: 0 },
+          { accountNumber: '3001', debitAmount: 0, creditAmount: 100 },
+        ],
+      })
+    const jeWithAccount = await mkJe(1)
+    const jeWithoutAccount = await mkJe(2)
+    const txWith = await insertTransaction({
+      companyId: s.companyId,
+      userId: s.userId,
+      journalEntryId: jeWithAccount,
+      cashAccountId,
+      date: '2026-06-01',
+    })
+    const txWithout = await insertTransaction({
+      companyId: s.companyId,
+      userId: s.userId,
+      journalEntryId: jeWithoutAccount,
+      cashAccountId: null,
+      date: '2026-06-02',
+    })
+
+    const { rows } = await getPool().query<{
+      r: { ok: boolean; transactions: Array<{ id: string; cash_account_id: string | null; cash_account_ledger: string | null }> }
+    }>(`SELECT public.transactions_without_documents($1, NULL, 100, 0) AS r`, [s.companyId])
+    const byId = new Map(rows[0].r.transactions.map((t) => [t.id, t]))
+    expect(byId.get(txWith)).toMatchObject({ cash_account_id: cashAccountId, cash_account_ledger: '1940' })
+    expect(byId.get(txWithout)).toMatchObject({ cash_account_id: null, cash_account_ledger: null })
+  })
+})