Accounted rebrand + swarm-skill cleanup + bank-reconciliation fixes (#643)

* feat(reconciliation): close the bank-feed loop on voucher links and re-tag mis-typed opening balances

Two related fixes to bank reconciliation correctness:

1. Auto-reconcile on voucher link. Linking an invoice or supplier invoice to
   an existing voucher previously advanced only the invoice — the bank
   transaction that paid it kept sitting in the Transactions inbox with a null
   journal_entry_id. linkInvoiceToVoucher / linkSupplierInvoiceToVoucher now
   call autoReconcileTransactionForLinkedVoucher (lib/reconciliation), which
   links the bank transaction to the same verifikat when exactly one unbooked
   line matches it. Best-effort and post-commit: a failure here never fails the
   link. The result surfaces reconciledTransactionId; the inbox row leaves the
   list and the UI shows link_success_tx_reconciled.

2. Re-tag mis-typed opening balances. getReconciliationStatus and the GL-line
   matching RPCs identify a cash account's ingående balans solely by
   journal_entries.source_type='opening_balance'. Companies migrated from other
   systems often booked the bank IB as an ordinary voucher (source_type
   'import' or 'manual'), so it was never excluded and surfaced as a phantom
   reconciliation difference equal to the opening balance. Adds:
   - migration mark_entry_as_opening_balance: a GUC-gated carve-out in the
     immutability trigger plus a SECURITY DEFINER RPC that validates the entry
     (balance-sheet lines only, dated on a fiscal-period boundary), flips the
     source_type, and writes an audit row — no blanket data sweep.
   - POST /api/reconciliation/bank/mark-opening-balance + MarkOpeningBalanceSchema.
   - BankReconciliationView action to trigger it from the IB diff.

The gnubok_create_voucher executor now accepts a typed is_opening_balance flag
and derives source_type='opening_balance' only after validating class 1/2 lines
on the period start, so new IBs land correctly typed.

Covered by lib/reconciliation auto-reconcile tests, voucher-executors tests,
and a mark-entry-as-opening-balance pg-real test.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* chore: rebrand gnubok → Accounted and prune swarm agent skills

Product rebrand and skills housekeeping. No runtime behaviour change.

Rebrand: replace user-visible "gnubok" with "Accounted" across docs, READMEs,
in-code comments, doc-site content, MCP skill/resource prose, and the
gnubok-mcp package description. The MCP resource URI scheme is moved gnubok://
→ Accounted:// consistently across resource registrations, the event-type
comment, and the resource/skill tests. Deliberately preserved as stable
identifiers (NOT rebranded): the gnubok-company-id cookie, gnubok_sk_ / gnubok_inv_
token prefixes, the gnubok-mcp npm bridge name, and the AGI <gem:Programnamn>
value (kept 'gnubok' per its source comment — it is the software identifier sent
to Skatteverket and must not churn across visual rebrands).

Skills: remove the 27 swarm-* agent SKILL.md atoms (no longer used; already
absent from the agent_atom_registry in prod), refresh the remaining skill docs,
add the .claude/rules/ path-scoped rule set, and regenerate the
seed_agent_atom_bodies migration + .skill-body-manifest.json via
`npm run skills:generate` so the DB-backed skill bodies match the trimmed set.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

---------

Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

lib/docs/content/cookbook/ingest-bank-transactions.ts

@@ -1,6 +1,6 @@
 export const COOKBOOK_INGEST_BANK_MD = `# Cookbook — ingest and categorise bank transactions
 
-> Push a bank statement file into gnubok, get AI-assisted category suggestions, commit the categorisations, and match payments against open invoices. End-to-end transaction-to-booking pipeline.
+> Push a bank statement file into Accounted, get AI-assisted category suggestions, commit the categorisations, and match payments against open invoices. End-to-end transaction-to-booking pipeline.
 
 This is the operational companion to the [Transactions reference](/docs/api/reference/transactions) and the [Imports reference](/docs/api/reference/imports). Use it for the first integration where transactions enter the system from a bank source.
 

lib/docs/content/cookbook/quickstart.ts

@@ -4,7 +4,7 @@ export const QUICKSTART_MD = `# Quickstart — send your first invoice
 
 ## What you'll need
 
-- A test API key (\`gnubok_sk_test_*\`) from the gnubok dashboard at **/settings/api**. Test keys are bound to a deterministic sandbox company seeded with realistic data — safe for evals.
+- A test API key (\`gnubok_sk_test_*\`) from the Accounted dashboard at **/settings/api**. Test keys are bound to a deterministic sandbox company seeded with realistic data — safe for evals.
 - \`curl\` or any HTTP client.
 
 ## 1. List the companies the key can access

lib/docs/content/cookbook/run-payroll-and-agi.ts

@@ -109,7 +109,7 @@ Failures return \`SALARY_RUN_APPROVE_VALIDATION_FAILED\` with a per-employee bre
 
 ## 4. Mark paid (approved → paid)
 
-After the bank transfer settles (or you mark it on the same day for cash-method shops), tell gnubok:
+After the bank transfer settles (or you mark it on the same day for cash-method shops), tell Accounted:
 
 \`\`\`bash
 curl -X POST "https://gnubok.app/api/v1/companies/$COMPANY_ID/salary-runs/$SR_ID/mark-paid" \\

lib/docs/content/cookbook/webhooks.ts

@@ -7,7 +7,7 @@ This is the operational companion to the [Webhooks concept page](/docs/api/webho
 ## What you'll need
 
 - A test API key with \`webhooks:manage\` scope (and \`payroll:read\` if you intend to subscribe to payroll events).
-- A receiver URL that gnubok can POST to. For local development use [smee.io](https://smee.io) or \`ngrok\` — gnubok refuses webhook URLs that resolve to private IPs (SSRF protection), so localhost won't work directly.
+- A receiver URL that Accounted can POST to. For local development use [smee.io](https://smee.io) or \`ngrok\` — Accounted refuses webhook URLs that resolve to private IPs (SSRF protection), so localhost won't work directly.
 - HTTPS only — \`http://\` URLs are rejected at registration.
 
 ## 1. Register the webhook
@@ -82,7 +82,7 @@ X-Gnubok-Event: webhook.test
 X-Gnubok-Delivery: wh_dlv_...
 X-Gnubok-Api-Version: 2026-05-12
 
-{"id":"wh_dlv_...","type":"webhook.test","api_version":"2026-05-12","created":1715797800,"data":{"object":{"hello":"from gnubok","tested_at":"2026-05-15T12:00:00Z"}},"previous_attributes":null}
+{"id":"wh_dlv_...","type":"webhook.test","api_version":"2026-05-12","created":1715797800,"data":{"object":{"hello":"from Accounted","tested_at":"2026-05-15T12:00:00Z"}},"previous_attributes":null}
 \`\`\`
 
 If your receiver returns 2xx, the delivery moves to \`delivered\`. If it returns 4xx (other than 410) or 5xx, it goes to \`failed\` and retries on the schedule \`1m / 5m / 30m / 2h / 12h / 24h / 48h\`.
@@ -148,7 +148,7 @@ async function handleEvent(event) {
 }
 \`\`\`
 
-This pattern: a unique constraint on \`delivery_id\`, an INSERT-on-conflict-do-nothing, and short-circuit when nothing was inserted. Every gnubok delivery passes through that gate at most once even if the dispatcher retries.
+This pattern: a unique constraint on \`delivery_id\`, an INSERT-on-conflict-do-nothing, and short-circuit when nothing was inserted. Every Accounted delivery passes through that gate at most once even if the dispatcher retries.
 
 ## Replaying a dead delivery
 
@@ -181,7 +181,7 @@ This clears \`disabled_at\` and \`disabled_reason\` but does NOT replay the deli
 
 ## Common pitfalls
 
-- **Re-serialising the body.** \`JSON.parse(rawBody); JSON.stringify(parsed)\` produces different bytes than gnubok sent. Always sign-check against the raw bytes.
+- **Re-serialising the body.** \`JSON.parse(rawBody); JSON.stringify(parsed)\` produces different bytes than Accounted sent. Always sign-check against the raw bytes.
 - **Forgetting the timestamp window.** Without a \`t\` check, an attacker who captured one signed payload can replay it forever. 5 minutes is the recommended tolerance.
 - **Returning 5xx for application errors.** A 5xx triggers full retries (~72h). If a payload is malformed-but-stable, return 200 and queue for internal investigation.
 - **Treating \`failed\` as terminal.** \`failed\` rows will retry; only \`delivered\` and \`dead\` are terminal. Don't alert on \`failed\` — alert when retries exhaust to \`dead\`.