feat: mejorar pos movil y cierre de jornada

openspec/changes/improve-mobile-pos-closing/specs/unified-day-closing/spec.md

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+# Spec Delta
+
+## Purpose
+
+Unifica la verificación del efectivo y pagos QR con el cierre de la jornada, evitando que el usuario cierre una jornada sin cuadrar los valores disponibles.
+
+## ADDED Requirements
+
+### Requirement: Cierre unificado
+The system SHALL require counted cash and optionally accept the QR bank total before closing a day.
+
+#### Scenario: Cierre con efectivo
+- **GIVEN** an open day with recorded sales and expenses
+- **WHEN** user enters counted cash and confirms closing
+- **THEN** cash difference is calculated and saved
+- **AND** the cash reconciliation and day are closed together
+
+#### Scenario: Cierre con banco QR pendiente
+- **WHEN** user closes with counted cash and no bank total
+- **THEN** the day closes
+- **AND** QR bank comparison remains explicitly pending
+
+### Requirement: Ajuste dentro de inventario
+The system SHALL expose inventory adjustments from the inventory area with product quantity and reason.
+
+#### Scenario: Ajuste desde inventario
+- **WHEN** user selects a product, enters a new quantity and reason
+- **THEN** the inventory balance changes and the reason is recorded