feat(core): initial release of SKR03/SKR04 German accounting standards implementation
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- 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
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# Project Readme Hints
This is the initial readme hints file.