Bug 40445: Add CASHUP_SURPLUS and CASHUP_DEFICIT account types

This patch adds two new system account types to support cashup reconciliation:

- CASHUP_SURPLUS (credit type): Used when actual cash found exceeds expected amount
- CASHUP_DEFICIT (debit type): Used when actual cash found is less than expected amount

Both types are system-managed and cannot be manually added by staff. They will be
automatically created during cashup processes when discrepancies are detected.

Changes include:
- Atomicupdate script for existing installations
- Mandatory YAML files for fresh installations

Sponsored-by: OpenFifth <https://openfifth.co.uk/>
Signed-off-by: Jackie Usher <jackie.usher@westsussex.gov.uk>
Signed-off-by: Andrew Fuerste Henry <andrew@bywatersolutions.com>
Signed-off-by: Pedro Amorim <pedro.amorim@openfifth.co.uk>

installer/data/mysql/atomicupdate/bug_40445.pl

@@ -0,0 +1,37 @@
+use Modern::Perl;
+use Koha::Installer::Output qw(say_warning say_success say_info);
+
+return {
+    bug_number  => "40445",
+    description => "Add cashup reconciliation support with surplus/deficit tracking",
+    up          => sub {
+        my ($args) = @_;
+        my ( $dbh, $out ) = @$args{qw(dbh out)};
+
+        # Add CASHUP_SURPLUS credit type
+        $dbh->do(
+            q{
+            INSERT IGNORE INTO account_credit_types
+            (code, description, can_be_added_manually, credit_number_enabled, is_system, archived)
+            VALUES ('CASHUP_SURPLUS', 'Cash register surplus found during cashup', 0, 0, 1, 0)
+        }
+        );
+
+        # Add CASHUP_DEFICIT debit type
+        $dbh->do(
+            q{
+            INSERT IGNORE INTO account_debit_types
+            (code, description, can_be_invoiced, can_be_sold, default_amount, is_system, archived, restricts_checkouts)
+            VALUES ('CASHUP_DEFICIT', 'Cash register deficit found during cashup', 0, 0, NULL, 1, 0, 0)
+        }
+        );
+
+        say $out "Added new account credit type 'CASHUP_SURPLUS'";
+        say $out "Added new account debit type 'CASHUP_DEFICIT'";
+        say_success( $out, "Cashup reconciliation account types created successfully" );
+        say_info(
+            $out,
+            "Staff can now record actual cash amounts during cashup with automatic surplus/deficit tracking"
+        );
+    },
+};

installer/data/mysql/en/mandatory/account_credit_types.yml

@@ -79,3 +79,9 @@ tables:
           description: "Lost item processing fee refund"
           can_be_added_manually: "0"
           is_system: "1"
+
+        - code: "CASHUP_SURPLUS"
+          description: "Cash register surplus found during cashup"
+          can_be_added_manually: "0"
+          credit_number_enabled: "0"
+          is_system: "1"

installer/data/mysql/en/mandatory/account_debit_types.yml

@@ -136,3 +136,11 @@ tables:
           can_be_sold: "0"
           default_amount: ~
           is_system: "1"
+
+        - code: "CASHUP_DEFICIT"
+          description: "Cash register deficit found during cashup"
+          can_be_invoiced: "0"
+          can_be_sold: "0"
+          default_amount: ~
+          is_system: "1"
+          restricts_checkouts: "0"