Initial commit: Hedena Gold monorepo.

First commit of the Hedena Gold product (separate from gold-bank): branding, package names, and deploy defaults aligned to the new brand; legacy Henza trees stay local-only via .gitignore.

apps/api/src/modules/accounting/accounting.module.ts

@@ -0,0 +1,10 @@
+import { Module } from '@nestjs/common';
+import { LedgerService } from './ledger.service';
+import { AccountingController } from './accounting.controller';
+
+@Module({
+  controllers: [AccountingController],
+  providers: [LedgerService],
+  exports: [LedgerService],
+})
+export class AccountingModule {}