v16.49.0

## Bug Fixes
* Payroll recoveries for **Employee Advance** now post to the account used for each advance. **Full and Final Statement** shows outstanding advances with their current balances, and submitting the settlement updates each advance’s return amount and status. (https://github.com/frappe/hrms/pull/5310)
* Updates the usage data collected by HRMS and checks permissions for each employee before applying attendance changes in **Employee Attendance Tool**, including bulk half-day updates. (https://github.com/frappe/hrms/pull/5296)
* Adds an optional _Bank/Cash Account_ selector when creating a return for a paid **Employee Advance**, showing accounts for the company in the advance’s currency. If no account is found automatically, a notice links to the company’s account settings. (https://github.com/frappe/hrms/pull/5338)

**Authors**: @deepeshgarg007, @iamkhanraheel
**Reviewers**: @deepeshgarg007

<details>
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 For these release notes, we used an LLM (OpenAI gpt-6-luna) to review and summarise the code changes, along with the associated issue and PR descriptions. It may contain typical errors and inaccuracies. You can read the prompt [here](https://github.com/barredterra/pretty_release_notes). 

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