Adds a Bookkeeping feature folder with ChartOfAccountsPage and AccountMovementReport wired through BookkeepingManager, plus five cases in tests/ChartOfAccounts.spec.ts (TC-NLD-COA-001..003, 006..007) and their inputs in test-data/chartOfAccountsData.json.
Carries the test plan and detailed cases the specs were written from into specs/.
Also adjusts SaleInvoicePage and PurchaseReceiptPage.
Co-Authored-By: Claude Opus 5 (1M context) noreply@anthropic.com