a53ee9cd1cae71ae3e8b18c0da6fbe87ce1254f3
- Create seed-coa.ts: seedChartOfAccounts(tx, tenantId) seeds 28 accounts in transaction - Update tenant.ts: createTenant() calls seedChartOfAccounts inside $transaction block - Add GET /api/accounting/accounts — list COA for tenant (requires read:Account) - Add GET /api/accounting/periods — list accounting periods (requires read:Account) - Add POST /api/accounting/periods/[id]/close — close period (requires manage:Account) - Add 28 integration tests: COA definition, seeding, period management, createTenant integration - All 121 tests pass (93 existing + 28 new)
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