chore: sync submodule state (parent ref update)

Made-with: Cursor

CHART_OF_ACCOUNTS_MIGRATION_INSTRUCTIONS.md

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+# Chart of Accounts - Migration Instructions
+
+## ✅ Files Created
+
+1. **Migration Script**: `scripts/run-chart-of-accounts-migration.sh`
+2. **Initialization Script**: `scripts/initialize-chart-of-accounts.ts`
+3. **Prisma Model**: Already added to `prisma/schema.prisma`
+
+---
+
+## 🚀 Quick Start
+
+### Option 1: Automated Script (Recommended)
+
+```bash
+cd dbis_core
+
+# Set DATABASE_URL or ensure .env file exists
+export DATABASE_URL="postgresql://dbis:password@192.168.11.100:5432/dbis_core"
+
+# Run the automated script
+./scripts/run-chart-of-accounts-migration.sh
+```
+
+### Option 2: Manual Steps
+
+```bash
+cd dbis_core
+
+# 1. Set DATABASE_URL
+export DATABASE_URL="postgresql://dbis:password@192.168.11.100:5432/dbis_core"
+
+# 2. Generate Prisma client
+npx prisma generate
+
+# 3. Create and apply migration
+npx prisma migrate dev --name add_chart_of_accounts
+
+# 4. Initialize accounts
+ts-node scripts/initialize-chart-of-accounts.ts
+```
+
+---
+
+## 📋 Prerequisites
+
+1. **Database Connection**: Ensure `DATABASE_URL` is set or exists in `.env` file
+2. **Node.js**: Node.js and npm installed
+3. **Dependencies**: Run `npm install` if not already done
+
+---
+
+## 🔧 Database Connection
+
+### Local Development
+
+Create a `.env` file in `dbis_core/`:
+
+```env
+DATABASE_URL=postgresql://user:password@localhost:5432/dbis_core
+```
+
+### Production (Proxmox)
+
+Based on deployment docs, the database is at:
+- **Host**: 192.168.11.100
+- **Port**: 5432
+- **Database**: dbis_core
+- **User**: dbis
+- **Password**: (from deployment docs)
+
+```env
+DATABASE_URL=postgresql://dbis:8cba649443f97436db43b34ab2c0e75b5cf15611bef9c099cee6fb22cc3d7771@192.168.11.100:5432/dbis_core
+```
+
+---
+
+## ✅ Verification
+
+After running the migration and initialization:
+
+```bash
+# Check accounts via API (if API is running)
+curl http://localhost:3000/api/accounting/chart-of-accounts
+
+# Or check directly in database
+psql $DATABASE_URL -c "SELECT COUNT(*) FROM chart_of_accounts;"
+psql $DATABASE_URL -c "SELECT account_code, account_name, category FROM chart_of_accounts WHERE level = 1;"
+```
+
+---
+
+## 🐛 Troubleshooting
+
+### Error: DATABASE_URL not found
+- Create `.env` file with `DATABASE_URL`
+- Or export it: `export DATABASE_URL="..."`
+
+### Error: Migration already exists
+- If migration was partially applied, you can:
+  - Reset: `npx prisma migrate reset` (⚠️ deletes data)
+  - Or mark as applied: `npx prisma migrate resolve --applied add_chart_of_accounts`
+
+### Error: Prisma client not generated
+- Run: `npx prisma generate`
+
+### Error: TypeScript compilation
+- Install ts-node: `npm install -g ts-node` or `npm install --save-dev ts-node`
+- Or build first: `npm run build`
+
+---
+
+## 📊 Expected Results
+
+After successful initialization:
+
+- ✅ **50+ accounts** created in `chart_of_accounts` table
+- ✅ **5 main categories**: Assets, Liabilities, Equity, Revenue, Expenses
+- ✅ **All accounts** have USGAAP and IFRS classifications
+- ✅ **Hierarchical structure** with parent-child relationships
+
+---
+
+## 🔄 Re-initialization
+
+If you need to re-initialize (e.g., after schema changes):
+
+```bash
+# Option 1: Delete and re-create (⚠️ deletes existing accounts)
+psql $DATABASE_URL -c "TRUNCATE TABLE chart_of_accounts CASCADE;"
+ts-node scripts/initialize-chart-of-accounts.ts
+
+# Option 2: Use upsert (safe, updates existing)
+# The initializeChartOfAccounts() function uses upsert, so it's safe to run multiple times
+ts-node scripts/initialize-chart-of-accounts.ts
+```
+
+---
+
+## 📝 Next Steps
+
+After migration and initialization:
+
+1. **Verify accounts**: Check that all accounts were created
+2. **Test API**: Ensure API endpoints work
+3. **Link to Ledger**: Update ledger service to use chart of accounts codes
+4. **Generate Reports**: Use chart of accounts for financial statements
+
+---
+
+**Status**: ✅ Ready to run migration and initialization!