- Add JournalEntryStatus and JournalEntrySource enums to Prisma schema
- Add JournalEntry model with maker-checker fields, self-referential reversal relation, and audit timestamps
- Add JournalEntryLine model with debit/credit Decimal(15,2) fields
- Update Account model with journalEntryLines back-relation
- Update User model with createdJournalEntries and approvedJournalEntries back-relations
- Run migration: 20260304150817_add_journal_entry_models
- Add journalEntry and journalEntryLine to TENANT_SCOPED_MODELS in prisma-tenant.ts
- Create JournalEntryService with createEntry, approveEntry, reverseEntry, getAccountBalance, getTrialBalance
- Enforce debit=credit balance using integer cents comparison (avoids float issues)
- SYSTEM source entries auto-posted; MANUAL entries start as DRAFT for maker-checker
- 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