initial: standalone repo from monorepo split

src/accounting/dto/create-coa.dto.ts

@@ -0,0 +1,8 @@
+import { IsString, MinLength, IsOptional, IsIn, IsUUID } from 'class-validator';
+
+export class CreateAccountDto {
+  @IsString() @MinLength(3) code: string;
+  @IsString() @MinLength(2) name: string;
+  @IsString() @IsIn(['asset', 'liability', 'equity', 'revenue', 'expense']) type: string;
+  @IsOptional() @IsUUID() parentId?: string;
+}