Initial commit: HOA Financial Intelligence Platform MVP

Multi-tenant financial management platform for homeowner associations featuring:
- NestJS backend with 16 modules (auth, accounts, transactions, budgets, units,
  invoices, payments, vendors, reserves, investments, capital projects, reports)
- React + Mantine frontend with dashboard, CRUD pages, and financial reports
- Schema-per-tenant PostgreSQL isolation with JWT-based tenant resolution
- Docker Compose infrastructure (nginx, backend, frontend, postgres, redis)
- Comprehensive seed data for Sunrise Valley HOA demo
- 39 API endpoints with Swagger documentation
- Double-entry bookkeeping with journal entries
- Budget vs actual reporting and Sankey cash flow visualization

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

backend/src/modules/accounts/accounts.controller.ts

@@ -0,0 +1,46 @@
+import {
+  Controller, Get, Post, Put, Body, Param, Query, UseGuards,
+} from '@nestjs/common';
+import { ApiTags, ApiOperation, ApiBearerAuth } from '@nestjs/swagger';
+import { JwtAuthGuard } from '../auth/guards/jwt-auth.guard';
+import { AccountsService } from './accounts.service';
+import { CreateAccountDto } from './dto/create-account.dto';
+import { UpdateAccountDto } from './dto/update-account.dto';
+
+@ApiTags('accounts')
+@Controller('accounts')
+@ApiBearerAuth()
+@UseGuards(JwtAuthGuard)
+export class AccountsController {
+  constructor(private accountsService: AccountsService) {}
+
+  @Get()
+  @ApiOperation({ summary: 'List all accounts' })
+  findAll(@Query('fundType') fundType?: string) {
+    return this.accountsService.findAll(fundType);
+  }
+
+  @Get('trial-balance')
+  @ApiOperation({ summary: 'Get trial balance' })
+  getTrialBalance(@Query('asOfDate') asOfDate?: string) {
+    return this.accountsService.getTrialBalance(asOfDate);
+  }
+
+  @Get(':id')
+  @ApiOperation({ summary: 'Get account by ID' })
+  findOne(@Param('id') id: string) {
+    return this.accountsService.findOne(id);
+  }
+
+  @Post()
+  @ApiOperation({ summary: 'Create a new account' })
+  create(@Body() dto: CreateAccountDto) {
+    return this.accountsService.create(dto);
+  }
+
+  @Put(':id')
+  @ApiOperation({ summary: 'Update an account' })
+  update(@Param('id') id: string, @Body() dto: UpdateAccountDto) {
+    return this.accountsService.update(id, dto);
+  }
+}