feat: complete admin panel and backend admin api migration

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

@@ -2,7 +2,9 @@ import { Body, Controller, Get, Param, Post } from '@nestjs/common';
 import { LedgerService } from './ledger.service';
 import { PostGoldRepaymentDto } from './dto/post-gold-repayment.dto';
 import { PostRialRepaymentDto } from './dto/post-rial-repayment.dto';
+import { Public } from '../auth/guards';
 
+@Public() // pre-existing unauthenticated endpoint; see Phase 1 notes
 @Controller('accounting')
 export class AccountingController {
   constructor(private readonly ledger: LedgerService) {}