kevin-asprec 30ec936b68 feat(02-02): journal entry API routes + comprehensive test suite
- GET/POST /api/accounting/journal-entries (list + create manual entry)
- GET /api/accounting/journal-entries/[id] (single entry with lines)
- POST /api/accounting/journal-entries/[id]/approve (maker-checker approval)
- POST /api/accounting/journal-entries/[id]/reverse (create reversing entry)
- GET /api/accounting/accounts/[id]/balance (derived balance, never stored)
- All routes use closure pattern over withPermission HOF (same as periods/close)
- Add startDate parameter to getAccountBalance for date range queries
- 36 integration tests: balance enforcement, closed period, immutability,
  reversals, maker-checker, entry numbering, account balance derivation,
  trial balance self-verification
- Total test suite: 198 tests all passing
2026-03-04 23:23:11 +08:00
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