Add double-entry resources: chart-of-accounts (read) + journal-entry (CRUD)

[AsyncAlchemist]

Summary

The Akaunting Double-Entry module (v4.2.11) is now installed on our instance and exposes a REST API that akt doesn't wrap yet. Add first-class resources so the CLI can drive the general ledger (read the chart of accounts, post/read journal entries). This unblocks materializing a real chart of accounts and importing transactions as balanced journal entries from the CLI instead of akt raw.

Endpoints observed

From modules/DoubleEntry/Routes/api.php:

Route::apiResource('journal-entry', 'JournalEntry');                 // full CRUD
Route::apiResource('chart-of-accounts', 'ChartOfAccount')->only(['index', 'show']); // READ ONLY

Both verified live: GET /api/chart-of-accounts and GET /api/journal-entry return data (200).

Requested resources

1. chart-of-accounts (read: list, show)

Account fields (from the API + Http/Requests/Account.php):

• id, type_id (int), code (int, unique per company), name (string), description, account_id (parent, nullable), enabled (bool)

2. journal-entry (full CRUD: list, show, create, update, delete)

POST/PUT body (from Http/Requests/Journal.php):

• paid_at (date, required), description (required), journal_number (required), basis (required — cash|accrual), reference (nullable), currency_code (required), currency_rate (required, >0)
• items[] — required array, min 2, each { account_id (int), debit (amount), credit (amount) }; must balance (debits == credits)
• attachment (optional)

Known limitation to capture

The module's API exposes chart-of-accounts as read-only (->only(['index','show'])) — there is no API route to create/update/delete accounts (only the web CRUD double-entry.chart-of-accounts.store|update|destroy behind session/CSRF). So a CLI chart-of-accounts create can't hit a JSON API today.

Please advise on the intended path for programmatic account creation — options:

1. akt drives the web CRUD route (form POST w/ session + CSRF), or
2. upstream request to widen the module's apiResource to include store/update/destroy, or
3. direct DB insert (least preferred).

Meanwhile journal-entry (full CRUD) + chart-of-accounts (read) are straightforward API wraps and would deliver most of the value.

Context

Driving a live Akaunting double-entry GL for accounting.marketdata.app; building the chart of accounts as code (see our tools/coa.toml) and importing PayPro/vendor/payroll history as journal entries.