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First step of pbc-finance GL growth: the chart of accounts. Backend: - Account entity (code, name, accountType: ASSET/LIABILITY/EQUITY/ REVENUE/EXPENSE, description, active) - AccountJpaRepository + AccountService (list, findById, findByCode, create with duplicate-code guard) - AccountController at /api/v1/finance/accounts (GET list, GET by id, POST create). Permission-gated: finance.account.read, .create. - Liquibase 003-finance-accounts.xml: table + unique code index + 6 seeded accounts (1000 Cash, 1100 AR, 1200 Inventory, 2100 AP, 4100 Sales Revenue, 5100 COGS) - finance.yml updated: Account entity + 2 permissions + menu entry SPA: - AccountsPage with sortable list + inline create form - finance.listAccounts + finance.createAccount in typed API client - Sidebar: "Chart of Accounts" above "Journal Entries" in Finance - Route /accounts wired in App.tsx + SpaController + SecurityConfig This is the foundation for the next step (JournalEntryLine child entity with per-account debit/credit legs + balanced-entry validation). The seeded chart covers the 6 accounts the existing event subscribers will reference once the double-entry lines land.
