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/journal-entries/dto/create-journal-entry.dto.ts

@@ -0,0 +1,62 @@
+import {
+  IsString, IsOptional, IsArray, ValidateNested, IsNumber, IsUUID, IsIn, IsDateString,
+} from 'class-validator';
+import { Type } from 'class-transformer';
+import { ApiProperty } from '@nestjs/swagger';
+
+export class JournalEntryLineDto {
+  @ApiProperty()
+  @IsUUID()
+  accountId: string;
+
+  @ApiProperty({ example: 350.00 })
+  @IsNumber()
+  @IsOptional()
+  debit?: number;
+
+  @ApiProperty({ example: 0 })
+  @IsNumber()
+  @IsOptional()
+  credit?: number;
+
+  @ApiProperty({ required: false })
+  @IsString()
+  @IsOptional()
+  memo?: string;
+}
+
+export class CreateJournalEntryDto {
+  @ApiProperty({ example: '2026-02-15' })
+  @IsDateString()
+  entryDate: string;
+
+  @ApiProperty({ example: 'Monthly landscaping payment' })
+  @IsString()
+  description: string;
+
+  @ApiProperty({ required: false })
+  @IsString()
+  @IsOptional()
+  referenceNumber?: string;
+
+  @ApiProperty({ example: 'manual', required: false })
+  @IsIn(['manual', 'assessment', 'payment', 'late_fee', 'transfer', 'adjustment', 'closing', 'opening_balance'])
+  @IsOptional()
+  entryType?: string;
+
+  @ApiProperty({ required: false })
+  @IsString()
+  @IsOptional()
+  sourceType?: string;
+
+  @ApiProperty({ required: false })
+  @IsUUID()
+  @IsOptional()
+  sourceId?: string;
+
+  @ApiProperty({ type: [JournalEntryLineDto] })
+  @IsArray()
+  @ValidateNested({ each: true })
+  @Type(() => JournalEntryLineDto)
+  lines: JournalEntryLineDto[];
+}

backend/src/modules/journal-entries/dto/void-journal-entry.dto.ts

@@ -0,0 +1,8 @@
+import { IsString } from 'class-validator';
+import { ApiProperty } from '@nestjs/swagger';
+
+export class VoidJournalEntryDto {
+  @ApiProperty({ example: 'Duplicate entry' })
+  @IsString()
+  reason: string;
+}