03cc250b47
Prepares picpeak to feed a Treuhänder's double-entry software once a user crosses the CHF ~500k threshold (LI PGR Art. 1045), without becoming an ERP. - migration 129: ledger_accounts (seeded Swiss/LI KMU-Kontenrahmen) + vat_codes (CH/LI MWST 8.1/2.6/3.8/0 + reverse charge), expense_categories gains ledger_account_id, app_settings default-account + VAT-map seeds - ledgerService: full CRUD for accounts + VAT codes + mappings; buildPostings() turns revenue invoices + incoming invoices + expenses into accrual Buchungssätze (Dr/Cr + VAT code); generic/banana/bexio CSV export - routes /api/admin/ledger/* (accounting master gated; export also requires taxReport); 12 unit tests (posting engine + formatters) Accrual basis only — payment/bank postings are Layer B. Output is a guideline (Treuhänder caveat on the UI).