feat(02-01): Account and AccountingPeriod Prisma models + COA definition

- Add AccountType, NormalBalance, PeriodStatus enums to schema
- Add Account model with tenant scoping, code/name/type/normalBalance/parentId
- Add AccountingPeriod model with year/month/status/closedAt/closedById
- Create ISP_CHART_OF_ACCOUNTS with 28 accounts across all 5 types (1000-5000 ranges)
- Create accounting-period.ts with getOpenPeriod, closePeriod, isDateInClosedPeriod
- Extend TENANT_SCOPED_MODELS with account and accountingPeriod
- Add full query extension blocks for account and accountingPeriod in withTenantContext
- Run migration: 20260304144656_add_accounting_models

prisma/migrations/20260304144656_add_accounting_models/migration.sql

@@ -0,0 +1,57 @@
+-- CreateEnum
+CREATE TYPE "AccountType" AS ENUM ('ASSET', 'LIABILITY', 'EQUITY', 'REVENUE', 'EXPENSE');
+
+-- CreateEnum
+CREATE TYPE "NormalBalance" AS ENUM ('DEBIT', 'CREDIT');
+
+-- CreateEnum
+CREATE TYPE "PeriodStatus" AS ENUM ('OPEN', 'CLOSED');
+
+-- CreateTable
+CREATE TABLE "Account" (
+    "id" TEXT NOT NULL,
+    "tenantId" TEXT NOT NULL,
+    "code" TEXT NOT NULL,
+    "name" TEXT NOT NULL,
+    "accountType" "AccountType" NOT NULL,
+    "normalBalance" "NormalBalance" NOT NULL,
+    "parentId" TEXT,
+    "isSystemAccount" BOOLEAN NOT NULL DEFAULT true,
+    "createdAt" TIMESTAMP(3) NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    "updatedAt" TIMESTAMP(3) NOT NULL,
+
+    CONSTRAINT "Account_pkey" PRIMARY KEY ("id")
+);
+
+-- CreateTable
+CREATE TABLE "AccountingPeriod" (
+    "id" TEXT NOT NULL,
+    "tenantId" TEXT NOT NULL,
+    "year" INTEGER NOT NULL,
+    "month" INTEGER NOT NULL,
+    "status" "PeriodStatus" NOT NULL DEFAULT 'OPEN',
+    "closedAt" TIMESTAMP(3),
+    "closedById" TEXT,
+    "createdAt" TIMESTAMP(3) NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    "updatedAt" TIMESTAMP(3) NOT NULL,
+
+    CONSTRAINT "AccountingPeriod_pkey" PRIMARY KEY ("id")
+);
+
+-- CreateIndex
+CREATE INDEX "Account_tenantId_idx" ON "Account"("tenantId");
+
+-- CreateIndex
+CREATE UNIQUE INDEX "Account_tenantId_code_key" ON "Account"("tenantId", "code");
+
+-- CreateIndex
+CREATE INDEX "AccountingPeriod_tenantId_idx" ON "AccountingPeriod"("tenantId");
+
+-- CreateIndex
+CREATE UNIQUE INDEX "AccountingPeriod_tenantId_year_month_key" ON "AccountingPeriod"("tenantId", "year", "month");
+
+-- AddForeignKey
+ALTER TABLE "Account" ADD CONSTRAINT "Account_parentId_fkey" FOREIGN KEY ("parentId") REFERENCES "Account"("id") ON DELETE SET NULL ON UPDATE CASCADE;
+
+-- AddForeignKey
+ALTER TABLE "AccountingPeriod" ADD CONSTRAINT "AccountingPeriod_closedById_fkey" FOREIGN KEY ("closedById") REFERENCES "User"("id") ON DELETE SET NULL ON UPDATE CASCADE;