- 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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