feat: implement accounting API (accounts, ledger, payments, audit)#5
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…ents, audit) - Accounts CRUD + metadata; filterable listing - Append-only operations ledger (debt-limit checked); balance reconciles to sum(operations) - Payments: method x purpose matrix, state machine, confirm/reject/cancel, event log - Account-management actions (deactivate/reactivate/max-debt) + filterable /audit/actions - sqlx 0.9 compile-time macros with committed offline cache; axum 0.8; OpenAPI via utoipa + Scalar - HOST/PORT configurable; no runtime dotenv
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Implements the full accounting API on top of the initial scaffold.
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Tests