Fix opening balance scope and add async cash ledger loading

app/modules/accounting/opening_balance_service.py

@@ -38,6 +38,33 @@ def _near(a, b, tolerance=0.01):
     return abs(float(a or 0) - float(b or 0)) <= tolerance
 
 
+
+def _is_balance_sheet_ledger(row):
+    """Return True only for ledger masters that belong to the Balance Sheet.
+
+    Tally exports ISREVENUE for Ledger masters.  Revenue ledgers (income,
+    expense, purchase and sales accounts) must not carry an opening balance
+    into a new financial year.  Stock Items are handled separately below.
+    """
+    flag = _s((row or {}).get("is_revenue")).casefold()
+    if flag in {"yes", "y", "true", "1"}:
+        return False
+    if flag in {"no", "n", "false", "0"}:
+        return True
+
+    # Defensive fallback for older Tally responses that omitted ISREVENUE.
+    # Exclude only unmistakable P&L roots; retain Balance-Sheet masters.
+    parent = _norm((row or {}).get("parent"))
+    pnl_roots = (
+        "direct expenses", "indirect expenses", "direct incomes",
+        "indirect incomes", "sales accounts", "purchase accounts",
+    )
+    return parent not in pnl_roots
+
+
+def _balance_sheet_ledgers(masters):
+    return [row for row in list((masters or {}).get("ledgers") or []) if _is_balance_sheet_ledger(row)]
+
 def _mapping_index(db, *, tenant_id, client_id, master_type, previous_company_guid, current_company_guid):
     rows = list(
         db.execute(
@@ -308,8 +335,8 @@ def create_comparison_run(
     )
 
     ledger_matches = _match_ledgers(
-        list(previous_masters.get("ledgers") or []),
-        list(current_masters.get("ledgers") or []),
+        _balance_sheet_ledgers(previous_masters),
+        _balance_sheet_ledgers(current_masters),
         ledger_map,
     )
     stock_matches = _match_stock(