Add user-facing income/revenue submission endpoint

Mirrors the existing expense submission flow so non-admin users can log
income on behalf of the organization for super-user review. New endpoint
POST /api/v1/entries/income takes invoice-key auth, creates a Beancount
transaction with the pending '!' flag, and reuses the existing
/entries/{id}/approve and /reject endpoints (which match by libra-{id}
link regardless of entry type).

Adds PermissionType.SUBMIT_INCOME granted on revenue accounts (parallel
to SUBMIT_EXPENSE on expense accounts) rather than overloading
SUBMIT_EXPENSE — the two operations target distinct account types and
should be grantable independently. Enforces AccountType.REVENUE on the
income account and AccountType.ASSET on the payment-method account;
fiat currency is required (matches the expense flow's effective
requirement). Income entries get a 'income-entry' tag and an
^inc-{entry_id} link for tracking, and surface in the existing
/entries/pending list for super-user approval.

UI work lives in the standalone webapp, out of scope here.

Closes #9

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

views_api.py

@@ -62,6 +62,7 @@ from .models import (
     CreateUserEquityStatus,
     ExpenseEntry,
     GeneratePaymentInvoice,
+    IncomeEntry,
     JournalEntry,
     JournalEntryFlag,
     ManualPaymentRequest,
@@ -1198,6 +1199,147 @@ async def api_create_expense_entry(
     )
 
 
+@libra_api_router.post("/api/v1/entries/income", status_code=HTTPStatus.CREATED)
+async def api_create_income_entry(
+    data: IncomeEntry,
+    wallet: WalletTypeInfo = Depends(require_invoice_key),
+) -> JournalEntry:
+    """
+    Create a user-submitted income/revenue entry (pending approval).
+
+    Mirrors the expense submission flow: entry is created with '!' (pending)
+    flag and goes through the same /api/v1/entries/{id}/approve and /reject
+    endpoints. Requires SUBMIT_INCOME permission on the revenue account.
+
+    Postings: DR payment_method_account (asset), CR revenue_account.
+    """
+    # Validate currency
+    if data.currency.upper() not in allowed_currencies():
+        raise HTTPException(
+            status_code=HTTPStatus.BAD_REQUEST,
+            detail=f"Currency '{data.currency}' not allowed. Use one of: {', '.join(allowed_currencies())}",
+        )
+
+    # Resolve revenue account by name or ID
+    revenue_account = await get_account_by_name(data.revenue_account)
+    if not revenue_account:
+        revenue_account = await get_account(data.revenue_account)
+    if not revenue_account:
+        raise HTTPException(
+            status_code=HTTPStatus.NOT_FOUND,
+            detail=f"Revenue account '{data.revenue_account}' not found",
+        )
+    if revenue_account.account_type != AccountType.REVENUE:
+        raise HTTPException(
+            status_code=HTTPStatus.BAD_REQUEST,
+            detail=f"Account '{revenue_account.name}' is not a revenue account (type: {revenue_account.account_type.value})",
+        )
+
+    # Resolve payment method account by name or ID
+    payment_account = await get_account_by_name(data.payment_method_account)
+    if not payment_account:
+        payment_account = await get_account(data.payment_method_account)
+    if not payment_account:
+        raise HTTPException(
+            status_code=HTTPStatus.NOT_FOUND,
+            detail=f"Payment account '{data.payment_method_account}' not found",
+        )
+    if payment_account.account_type != AccountType.ASSET:
+        raise HTTPException(
+            status_code=HTTPStatus.BAD_REQUEST,
+            detail=f"Account '{payment_account.name}' is not an asset account (type: {payment_account.account_type.value})",
+        )
+
+    # Permission check on the revenue account
+    from .crud import get_user_permissions_with_inheritance
+
+    submit_perms = await get_user_permissions_with_inheritance(
+        wallet.wallet.user, revenue_account.name, PermissionType.SUBMIT_INCOME
+    )
+    if not submit_perms:
+        raise HTTPException(
+            status_code=HTTPStatus.FORBIDDEN,
+            detail=f"You do not have permission to submit income to account '{revenue_account.name}'. Please contact an administrator to request access.",
+        )
+
+    # Convert fiat to sats
+    fiat_currency = data.currency.upper()
+    amount_sats = await fiat_amount_as_satoshis(float(data.amount), data.currency)
+
+    metadata = {
+        "fiat_currency": fiat_currency,
+        "fiat_amount": str(data.amount.quantize(Decimal("0.001"))),
+        "fiat_rate": float(amount_sats) / float(data.amount) if data.amount > 0 else 0,
+        "btc_rate": float(data.amount) / float(amount_sats) * 100_000_000 if amount_sats > 0 else 0,
+    }
+
+    # Submit to Fava
+    from .fava_client import get_fava_client
+    from .beancount_format import format_income_entry, sanitize_link
+
+    fava = get_fava_client()
+
+    import uuid
+    entry_id = str(uuid.uuid4()).replace("-", "")[:16]
+
+    libra_reference = f"libra-{entry_id}"
+    if data.reference:
+        libra_reference = f"{sanitize_link(data.reference)}-{entry_id}"
+
+    entry = format_income_entry(
+        user_id=wallet.wallet.user,
+        payment_account=payment_account.name,
+        revenue_account=revenue_account.name,
+        amount_sats=amount_sats,
+        description=data.description,
+        entry_date=data.entry_date.date() if data.entry_date else datetime.now().date(),
+        fiat_currency=fiat_currency,
+        fiat_amount=data.amount,
+        reference=libra_reference,
+        entry_id=entry_id,
+    )
+
+    result = await fava.add_entry(entry)
+    logger.info(f"Income entry {entry_id} submitted to Fava (pending): {result.get('data', 'Unknown')}")
+
+    description_suffix = f" ({metadata['fiat_amount']} {fiat_currency})"
+    entry_meta = {
+        "source": "api",
+        "created_via": "income_entry",
+        "user_id": wallet.wallet.user,
+    }
+
+    from .models import EntryLine
+    return JournalEntry(
+        id=entry_id,
+        description=data.description + description_suffix,
+        entry_date=data.entry_date if data.entry_date else datetime.now(),
+        created_by=wallet.wallet.user,
+        created_at=datetime.now(),
+        reference=libra_reference,
+        flag=JournalEntryFlag.PENDING,
+        meta=entry_meta,
+        lines=[
+            EntryLine(
+                id=f"line-1-{entry_id}",
+                journal_entry_id=entry_id,
+                account_id=payment_account.id,
+                amount=amount_sats,
+                description=f"Income received into {payment_account.name}",
+                metadata=metadata,
+            ),
+            EntryLine(
+                id=f"line-2-{entry_id}",
+                journal_entry_id=entry_id,
+                account_id=revenue_account.id,
+                amount=-amount_sats,
+                description="Revenue earned (pending approval)",
+                metadata=metadata,
+            ),
+        ],
+    )
+
+
 @libra_api_router.post("/api/v1/entries/receivable", status_code=HTTPStatus.CREATED)
 async def api_create_receivable_entry(
     data: ReceivableEntry,