fix(reports): count reversed entries in bank/supplier/AR reconciliation (#734)

A reversed (storno-corrected) journal entry must be summed together with
its storno + correction, exactly as the trial balance and balance sheet
already do (.in('status', ['posted','reversed'])). The reconciliation
paths used posted-only and manufactured phantom differences.

- bank-reconciliation getReconciliationStatus: gl_1930_balance now counts
  posted+reversed (so it equals the balansräkning for the account). Dropped
  the correction_adjustment subtraction and the reversed-linked-tx drop — a
  corrected/amount-corrected bank receipt now reconciles. The prior model
  broke once correctEntry began re-pointing the bank transaction to the live
  correction (the two changes were mutually inconsistent and produced a
  difference equal to the corrected amount).
- supplier-reconciliation (2440) and ar-reconciliation (1510/1513): same
  posted -> posted+reversed fix. Removes the false "Ej avstämd" gap a fully
  paid, fully corrected company shows — the books net to 0 over posted+reversed
  while a posted-only query double-counted the payment legs.

Also in this change:
- MCP gnubok_get_reconciliation_status: add account_number param (was hardcoded
  to 1930; the lib already supported per-account reconciliation).
- counterparty-templates normalizeCounterpartyName: strip trailing month /
  personal-initials tokens so "ngrok JW" / "Ngrok Mars" learn as one merchant.
- pending-operation reject 409 (route + MCP tool): clarify a resolved op was
  approved explicitly (no auto-commit path exists) instead of a bare
  "already committed".
- create_voucher: normalize description with String().trim() for consistency
  with line_description.
- migration 20260625120000: backfill stripped diacritics on ~830 companies'
  seeded chart-of-accounts names (Foretagskonto -> Företagskonto, etc.); the
  seed function was fixed for new companies in 20260516130000 but never
  backfilled. UPDATE-only and idempotent. Already applied to production.

Tests: 899 passing across the touched suites; lint + typecheck clean.

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

extensions/general/mcp-server/server.ts

@@ -5808,13 +5808,17 @@ export const tools: McpTool[] = [
   {
     name: 'gnubok_get_reconciliation_status',
     title: 'Bank Reconciliation Status',
-    description: 'Bank reconciliation status: matched/unmatched counts, match rate, bank vs ledger balance, difference. Optional date range.',
+    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.',
     inputSchema: {
       type: 'object',
       additionalProperties: false,
       properties: {
         date_from: { type: 'string', description: 'Start date YYYY-MM-DD' },
         date_to: { type: 'string', description: 'End date YYYY-MM-DD' },
+        account_number: {
+          type: 'string',
+          description: 'Cash-account BAS code to reconcile, e.g. "1940". Defaults to "1930".',
+        },
       },
     },
     outputSchema: { type: 'object' },
@@ -5827,7 +5831,37 @@ 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
-      return await getReconciliationStatus(supabase, companyId, dateFrom, dateTo)
+      const accountNumber = (args.account_number as string | undefined) || '1930'
+
+      // Pair the bank account with its currency + cash_account_id so EUR GL
+      // movements aren't compared against SEK transactions, and so a secondary
+      // same-currency account doesn't pool the primary's unassigned rows. Mirrors
+      // app/api/reconciliation/bank/status/route.ts.
+      const { data: cashAccount } = await supabase
+        .from('cash_accounts')
+        .select('id, currency, is_primary')
+        .eq('company_id', companyId)
+        .eq('ledger_account', accountNumber)
+        .maybeSingle()
+
+      if (!cashAccount && 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 await getReconciliationStatus(
+        supabase,
+        companyId,
+        dateFrom,
+        dateTo,
+        accountNumber,
+        currency,
+        cashAccountId,
+        includeUnassigned,
+      )
     },
   },
 
@@ -8413,7 +8447,10 @@ export const tools: McpTool[] = [
     annotations: { readOnlyHint: false, destructiveHint: false, idempotentHint: false, openWorldHint: false },
     async execute(args, companyId, userId, supabase, actor) {
       const entryDate = args.entry_date as string
-      const description = args.description as string
+      // Normalize like line_description (and gnubok_create_transactions) — coerce
+      // to string and trim, so a non-string or whitespace-only description is
+      // caught by the guard below instead of slipping into the preview/voucher.
+      const description = String(args.description ?? '').trim()
       const rawLines = args.lines as Array<Record<string, unknown>> | undefined
 
       if (!entryDate || !description || !Array.isArray(rawLines) || rawLines.length < 2) {
@@ -9436,7 +9473,18 @@ export const tools: McpTool[] = [
         .single()
 
       if (fetchError || !op) throw new Error('Pending operation not found')
-      if (op.status !== 'pending') throw new Error(`Operation already ${op.status}`)
+      if (op.status !== 'pending') {
+        // No auto-commit path exists (removed in 20260505190027). A non-pending
+        // status means the op was resolved explicitly — usually the user
+        // approved it in the Att göra / pending UI in parallel. Make that
+        // explicit so the agent doesn't read it as a silent auto-commit.
+        throw new Error(
+          op.status === 'rejected'
+            ? 'Operation already rejected.'
+            : `Operation already ${op.status} — approved explicitly (likely via the pending UI), ` +
+              'not auto-committed. Reverse or correct the resulting verifikat instead.',
+        )
+      }
 
       // Atomic claim — flips pending → rejected only when the row is still
       // pending AND in the caller's tenant (V8.3.1, CC6.3 tenant isolation).