feat(core): initial release of SKR03/SKR04 German accounting standards implementation

- Complete implementation of German standard charts of accounts
- SKR03 (Process Structure Principle) for trading/service companies
- SKR04 (Financial Classification Principle) for manufacturing companies
- Double-entry bookkeeping with MongoDB persistence
- Comprehensive reporting suite with DATEV export
- Full TypeScript support and type safety

.vscode/launch.json

@@ -0,0 +1,11 @@
+{
+  "version": "0.2.0",
+  "configurations": [
+    {
+      "command": "npm test",
+      "name": "Run npm test",
+      "request": "launch",
+      "type": "node-terminal"
+    }
+  ]
+}