feat(cashier): full double-entry journal view + Excel export for Cash/Clearing/Transfer Summary

Transaction Details now renders each voucher as a paired Dr/Cr journal entry with a
derived contra account and a Balanced status chip, so both sides of a transaction are
visible at a glance for reconciliation. Adds a shared cashier-export.ts (mirrors the
Investment module's exporter) and an Export to Excel button producing a Summary +
Transaction Details workbook, plus a Branch Breakup sheet for Head Office consolidated view.

src/app/cashier/cash-clearing-transfer-summary/cash-clearing-transfer-summary.component.html

@@ -31,6 +31,9 @@
       <button type="button" class="pg-btn" [class.pg-btn--active]="showDetails" (click)="toggleDetails()">
         {{ showDetails ? 'Summary View' : 'Transaction Details' }}
       </button>
+      <button type="button" class="pg-btn pg-btn--ghost" [disabled]="generating" (click)="exportExcel()">
+        {{ generating ? 'Exporting…' : 'Export to Excel' }}
+      </button>
     </div>
   </header>
 
@@ -209,43 +212,61 @@
                 ? 'Clearing'
                 : 'Digital'
         }}
-        — Transaction Details
+        — Transaction Details (Full Double Entry)
         @if (glFilter !== null) {
           · {{ glFilter }}
         }
       </div>
-      <table class="pg-table">
+      <table class="pg-table cctr-journal">
         <thead>
           <tr>
             <th>Date</th>
             <th>Voucher / Ref No</th>
-            <th>Account No</th>
+            <th>Dr / Cr</th>
-            <th>Account Name / Reference</th>
+            <th>GL / Account</th>
-            <th>Particulars</th>
             <th class="num col-out">Debit</th>
             <th class="num col-in">Credit</th>
+            <th>Status</th>
           </tr>
         </thead>
         <tbody>
           @for (t of filteredTxns; track t.voucherNo) {
-            <tr>
+            <tr class="cctr-journal-row cctr-journal-row--first">
               <td>{{ asOnDate }}</td>
               <td>
                 <span class="pg-chip">{{ display(t.voucherNo) }}</span>
               </td>
-              <td>{{ display(t.accountNo) }}</td>
+              <td><span class="cctr-drcr cctr-drcr--dr">Dr</span></td>
-              <td>{{ t.accountName }}</td>
+              <td>
-              <td>{{ t.particulars }}</td>
-              <td class="num col-out">
                 @if (t.debit > 0) {
-                  ₹{{ t.debit | number: '1.2-2' }}
+                  <span class="pg-chip">{{ t.glCode }}</span> {{ glName(t.glCode) }} — {{ display(t.accountNo) }} ({{
+                    t.accountName
+                  }})
+                } @else {
+                  <span class="cctr-contra">{{ contraLabel(t) }}</span>
                 }
               </td>
-              <td class="num col-in">
+              <td class="num col-out">₹{{ legAmount(t) | number: '1.2-2' }}</td>
+              <td class="num"></td>
+              <td rowspan="2">
+                <span class="cctr-balanced-chip">✓ Balanced</span>
+              </td>
+            </tr>
+            <tr class="cctr-journal-row cctr-journal-row--second">
+              <td></td>
+              <td></td>
+              <td><span class="cctr-drcr cctr-drcr--cr">Cr</span></td>
+              <td>
                 @if (t.credit > 0) {
-                  ₹{{ t.credit | number: '1.2-2' }}
+                  <span class="pg-chip">{{ t.glCode }}</span> {{ glName(t.glCode) }} — {{ display(t.accountNo) }} ({{
+                    t.accountName
+                  }})
+                } @else {
+                  <span class="cctr-contra">{{ contraLabel(t) }}</span>
                 }
               </td>
+              <td class="num"></td>
+              <td class="num col-in">₹{{ legAmount(t) | number: '1.2-2' }}</td>
             </tr>
           } @empty {
             <tr>
@@ -255,9 +276,14 @@
         </tbody>
         <tfoot>
           <tr class="cctr-total-row">
-            <td colspan="5">Total</td>
+            <td colspan="4">Total ({{ filteredTxns.length }} vouchers)</td>
-            <td class="num">₹{{ txnTotal(filteredTxns, 'debit') | number: '1.2-2' }}</td>
+            <td class="num">
-            <td class="num">₹{{ txnTotal(filteredTxns, 'credit') | number: '1.2-2' }}</td>
+              ₹{{ txnTotal(filteredTxns, 'debit') + txnTotal(filteredTxns, 'credit') | number: '1.2-2' }}
+            </td>
+            <td class="num">
+              ₹{{ txnTotal(filteredTxns, 'debit') + txnTotal(filteredTxns, 'credit') | number: '1.2-2' }}
+            </td>
+            <td></td>
           </tr>
         </tfoot>
       </table>

src/app/cashier/cash-clearing-transfer-summary/cash-clearing-transfer-summary.component.scss

@@ -71,3 +71,68 @@
     background: #eff6ff;
   }
 }
+
+// Both journal lines of one voucher share a tint and sit flush against each other (no dotted
+// divider between them) so the pair reads as a single entry; a hairline separates one voucher's
+// pair from the next.
+.cctr-journal-row {
+  &--first td {
+    border-bottom: none;
+    padding-bottom: 4px;
+  }
+
+  &--second td {
+    border-top: none;
+    padding-top: 4px;
+    border-bottom: 1px solid #e2e8f0;
+  }
+
+  &--first,
+  &--second {
+    &:hover td {
+      background: #f8fafc;
+    }
+  }
+}
+
+.cctr-drcr {
+  display: inline-flex;
+  align-items: center;
+  justify-content: center;
+  min-width: 28px;
+  padding: 1px 8px;
+  border-radius: 6px;
+  font-size: 11px;
+  font-weight: 800;
+  letter-spacing: 0.03em;
+
+  &--dr {
+    background: #eff6ff;
+    color: #1d4ed8;
+    border: 1px solid #bfdbfe;
+  }
+
+  &--cr {
+    background: #f0fdf4;
+    color: #15803d;
+    border: 1px solid #bbf7d0;
+  }
+}
+
+.cctr-contra {
+  color: #64748b;
+  font-style: italic;
+}
+
+.cctr-balanced-chip {
+  display: inline-flex;
+  align-items: center;
+  padding: 3px 10px;
+  border-radius: 999px;
+  font-size: 11px;
+  font-weight: 700;
+  background: #f0fdf4;
+  color: #15803d;
+  border: 1px solid #bbf7d0;
+  white-space: nowrap;
+}

src/app/cashier/cash-clearing-transfer-summary/cash-clearing-transfer-summary.component.ts

@@ -10,6 +10,7 @@ import { Component, inject } from '@angular/core';
 import { CommonModule } from '@angular/common';
 import { FormsModule } from '@angular/forms';
 import { AuthenticationService } from '../../core/authentication/authentication.service';
+import { ExportSheetSpec, exportWorkbook } from '../cashier-export';
 
 interface SummaryRow {
   code: string;
@@ -70,6 +71,15 @@ export class CashClearingTransferSummaryComponent {
   showDetails = false;
   /** GL/channel filter for the Transaction Details view — null means "All". */
   glFilter: string | null = null;
+  /** True while an Export to Excel workbook is being built — disables the button to prevent double-clicks. */
+  generating = false;
+
+  private readonly tabLabels: Record<TabKey, string> = {
+    cash: 'Cash',
+    transfer: 'Transfer',
+    clearing: 'Clearing',
+    digital: 'Digital'
+  };
 
   /** True when the logged-in user belongs to the Head Office (sees both branches + consolidated view). */
   isHeadOffice = false;
@@ -1481,6 +1491,52 @@ export class CashClearingTransferSummaryComponent {
     return this.activeTab === 'digital' ? row.code : row.name;
   }
 
+  /** GL name for the code tracked on this txn row, so the Transaction Details journal can show
+   *  "which GL" alongside the account, not just a bare code. */
+  glName(code: string): string {
+    return this.rowsForActiveTab.find((r) => r.code === code)?.name || code;
+  }
+
+  /**
+   * Every transaction here is only ever recorded as ONE leg (whichever GL this Cash/Clearing/
+   * Transfer/Digital screen tracks) — the offsetting leg (the customer's own account, a
+   * settlement/clearing-house account, etc.) was never modelled as a separate GL row. Rather
+   * than leaving that side blank, this derives a sensible label for it so the Transaction
+   * Details view can show the FULL double entry (Dr leg + Cr leg, always equal amounts) —
+   * exactly what a real CBS "Day Book"/Journal Register shows, and what makes it possible to
+   * see at a glance that a transaction is complete and ready for reconciliation.
+   *
+   * For internal cash-movement postings (ATM cash-in-transit, currency chest, denomination
+   * shortages, CTS grid rounding) the account name already describes the SAME leg rather than a
+   * distinct counter-party, so those get a purpose-built contra label. Everything else already
+   * has a descriptive counter-party name (customer, vendor, bank branch, government department)
+   * that IS the natural contra account, so it's used as-is — WITHOUT repeating the account/
+   * reference number, since that number is already shown against the tracked GL leg on the
+   * other line; showing it a second time here would make both lines look like the same account,
+   * defeating the point of a "Balanced" two-sided entry.
+   */
+  contraLabel(t: TxnRow): string {
+    const p = t.particulars.toLowerCase();
+    if (p.includes('atm') && (p.includes('vault') || p.includes('loading') || p.includes('surrendered'))) {
+      return 'ATM Cash-in-Transit Account';
+    }
+    if (p.includes('currency chest')) {
+      return 'Currency Chest Account (Sponsor Bank)';
+    }
+    if (p.includes('denomination') || p.includes('shortage adjustment')) {
+      return 'Cash Difference / Shortage Suspense Account';
+    }
+    if (p.includes('cts grid rounding')) {
+      return 'CTS Grid Rounding Suspense Account';
+    }
+    return t.accountName;
+  }
+
+  /** The single non-zero amount on this leg — always what the derived contra leg mirrors. */
+  legAmount(t: TxnRow): number {
+    return t.debit > 0 ? t.debit : t.credit;
+  }
+
   /** Credit total for a GL row — always summed from its own txn lines, never a separate hand-entered number. */
   rowCredit(row: SummaryRow, txns: TxnRow[]): number {
     return txns.filter((t) => t.glCode === row.code).reduce((sum, t) => sum + t.credit, 0);
@@ -1566,4 +1622,181 @@ export class CashClearingTransferSummaryComponent {
       return { code: b.code, name: b.name, opening, credit, debit, closing: opening + credit - debit };
     });
   }
+
+  /**
+   * Exports the full report for the currently viewed scope (own branch, a drilled-into branch,
+   * or "All Branches" consolidated) — every category (Cash/Transfer/Clearing/Digital), not just
+   * the tab on screen, so the workbook is a complete record. "Summary" mirrors the Opening/
+   * Credit/Debit/Closing view; "Transaction Details" mirrors the full double-entry journal view
+   * (same glName/contraLabel/legAmount derivations, so the export can never disagree with what's
+   * on screen); "Branch Breakup" is added only when Head Office is viewing the consolidated view.
+   */
+  async exportExcel(): Promise<void> {
+    this.generating = true;
+    try {
+      const summaryRows: (string | number | null)[][] = [];
+      const journalRows: (string | number | null)[][] = [];
+
+      for (const tab of this.allTabs) {
+        const label = this.tabLabels[tab];
+        const rows = this.effectiveRows(tab);
+        const txns = this.effectiveTxns(tab);
+
+        rows.forEach((r) => {
+          summaryRows.push([
+            label,
+            r.code,
+            r.name,
+            r.opening,
+            this.rowCredit(r, txns),
+            this.rowDebit(r, txns),
+            this.closing(r, txns)
+          ]);
+        });
+        summaryRows.push([
+          `${label} Total`,
+          '',
+          '',
+          this.total(rows, txns, 'opening'),
+          this.total(rows, txns, 'credit'),
+          this.total(rows, txns, 'debit'),
+          this.totalClosing(rows, txns)
+        ]);
+
+        txns.forEach((t) => {
+          const glText = rows.find((r) => r.code === t.glCode)?.name || t.glCode;
+          journalRows.push([
+            label,
+            this.asOnDate,
+            this.display(t.voucherNo),
+            'Dr',
+            t.debit > 0 ? t.glCode : '',
+            t.debit > 0 ? `${glText} — ${this.display(t.accountNo)} (${t.accountName})` : this.contraLabel(t),
+            this.legAmount(t),
+            null,
+            'Balanced'
+          ]);
+          journalRows.push([
+            label,
+            this.asOnDate,
+            this.display(t.voucherNo),
+            'Cr',
+            t.credit > 0 ? t.glCode : '',
+            t.credit > 0 ? `${glText} — ${this.display(t.accountNo)} (${t.accountName})` : this.contraLabel(t),
+            null,
+            this.legAmount(t),
+            'Balanced'
+          ]);
+        });
+      }
+      summaryRows.push([
+        'Grand Total',
+        '',
+        '',
+        this.grandOpening,
+        this.grandCredit,
+        this.grandDebit,
+        this.grandClosing
+      ]);
+
+      const sheets: ExportSheetSpec[] = [
+        {
+          sheetName: 'Summary',
+          title: 'Cash / Clearing / Transfer - Summary Report',
+          subtitle: `Scope: ${this.scopeName}   ·   As On: ${this.asOnDate}`,
+          headers: [
+            'Category',
+            'GL Code',
+            'Particulars',
+            'Opening',
+            'Credit',
+            'Debit',
+            'Closing'
+          ],
+          widths: [
+            12,
+            12,
+            34,
+            16,
+            16,
+            16,
+            16
+          ],
+          rows: summaryRows
+        },
+        {
+          sheetName: 'Transaction Details',
+          title: 'Transaction Details — Full Double Entry',
+          subtitle: `Scope: ${this.scopeName}   ·   As On: ${this.asOnDate}`,
+          headers: [
+            'Category',
+            'Date',
+            'Voucher / Ref No',
+            'Dr / Cr',
+            'GL Code',
+            'GL / Account',
+            'Debit',
+            'Credit',
+            'Status'
+          ],
+          widths: [
+            12,
+            12,
+            20,
+            8,
+            10,
+            46,
+            16,
+            16,
+            12
+          ],
+          rows: journalRows
+        }
+      ];
+
+      if (this.isHeadOffice && this.selectedBranchCode === 'ALL') {
+        sheets.push({
+          sheetName: 'Branch Breakup',
+          title: 'Branch-wise Break-up',
+          subtitle: `As On: ${this.asOnDate}`,
+          headers: [
+            'Branch',
+            'Opening',
+            'Credit',
+            'Debit',
+            'Closing'
+          ],
+          widths: [
+            22,
+            16,
+            16,
+            16,
+            16
+          ],
+          rows: [
+            ...this.branchBreakup.map((b) => [
+              b.name,
+              b.opening,
+              b.credit,
+              b.debit,
+              b.closing
+            ]),
+            [
+              'All Branches',
+              this.grandOpening,
+              this.grandCredit,
+              this.grandDebit,
+              this.grandClosing
+            ]
+          ]
+        });
+      }
+
+      await exportWorkbook(sheets, `Cash-Clearing-Transfer-Summary-${this.scopeName}-${this.asOnDate}`);
+    } catch (err) {
+      console.error('Cash/Clearing/Transfer export failed', err);
+    } finally {
+      this.generating = false;
+    }
+  }
 }

src/app/cashier/cashier-export.ts

@@ -0,0 +1,88 @@
+/**
+ * Copyright since 2025 Mifos Initiative
+ *
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this
+ * file, You can obtain one at http://mozilla.org/MPL/2.0/.
+ */
+
+// Shared "Export to Excel" builder for Cashier reports (mirrors ../investment/investment-export.ts)
+// — centralised so the ExcelJS boilerplate (title/meta/header rows, number formatting, safe sheet
+// names, Blob download) is written once and every cashier report's export behaves the same way.
+
+import * as ExcelJS from 'exceljs';
+
+export interface ExportSheetSpec {
+  /** Worksheet tab name — sanitised for Excel's forbidden characters (\ / ? * [ ]) and length. */
+  sheetName: string;
+  /** Bold title row, merged across all columns. */
+  title: string;
+  /** Optional italic subtitle row (e.g. scope/date), merged across all columns. */
+  subtitle?: string;
+  headers: string[];
+  rows: (string | number | null)[][];
+  widths?: number[];
+}
+
+/** Excel worksheet names can't contain \ / ? * [ ] or exceed 31 chars. */
+function safeSheetName(name: string): string {
+  return name.replace(/[\\/?*[\]]/g, '-').slice(0, 31);
+}
+
+function buildSheet(wb: ExcelJS.Workbook, spec: ExportSheetSpec): void {
+  const sheet = wb.addWorksheet(safeSheetName(spec.sheetName));
+  sheet.columns = (spec.widths || spec.headers.map(() => 18)).map((w) => ({ width: w }));
+
+  const title = sheet.addRow([spec.title]);
+  sheet.mergeCells(title.number, 1, title.number, spec.headers.length);
+  title.font = { bold: true, size: 14, color: { argb: 'FFFFFFFF' } };
+  title.alignment = { horizontal: 'center', vertical: 'middle' };
+  title.height = 24;
+  title.getCell(1).fill = { type: 'pattern', pattern: 'solid', fgColor: { argb: 'FF0F4F3C' } };
+
+  if (spec.subtitle) {
+    const meta = sheet.addRow([spec.subtitle]);
+    sheet.mergeCells(meta.number, 1, meta.number, spec.headers.length);
+    meta.font = { italic: true, size: 10 };
+  }
+  sheet.addRow([]);
+
+  const head = sheet.addRow(spec.headers);
+  head.font = { bold: true };
+  head.alignment = { wrapText: true, horizontal: 'center' };
+  head.eachCell((c) => {
+    c.fill = { type: 'pattern', pattern: 'solid', fgColor: { argb: 'FFE2E8F0' } };
+    c.border = { bottom: { style: 'thin' } };
+  });
+
+  for (const r of spec.rows) {
+    const row = sheet.addRow(r);
+    r.forEach((v, idx) => {
+      if (typeof v === 'number') {
+        row.getCell(idx + 1).numFmt = '#,##0.00';
+      }
+    });
+  }
+  sheet.views = [{ state: 'frozen', ySplit: spec.subtitle ? 4 : 3 }];
+}
+
+/** Builds a (possibly multi-sheet) workbook and triggers a browser download. */
+export async function exportWorkbook(sheets: ExportSheetSpec[], fileName: string): Promise<void> {
+  const wb = new ExcelJS.Workbook();
+  wb.creator = 'CBSNexora';
+  wb.created = new Date();
+  sheets.forEach((s) => buildSheet(wb, s));
+
+  const buffer = await wb.xlsx.writeBuffer();
+  const blob = new Blob([buffer], {
+    type: 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet'
+  });
+  const url = URL.createObjectURL(blob);
+  const a = document.createElement('a');
+  a.href = url;
+  a.download = `${fileName.replace(/[^\w]+/g, '-')}.xlsx`;
+  document.body.appendChild(a);
+  a.click();
+  document.body.removeChild(a);
+  URL.revokeObjectURL(url);
+}