30ec936b68027e4246b81a345a7f1594b1ea156c
- 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
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