Initial commit: standalone Django accounting API with admin JWT authorization

Co-authored-by: Cursor <cursoragent@cursor.com>

.env.example

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+# IMPORTANT: must match the FunZone backend SECRET_KEY so admin JWTs validate here.
+SECRET_KEY=your-super-secret-key-change-in-production
+
+DEBUG=True
+ALLOWED_HOSTS=localhost,127.0.0.1,0.0.0.0,testserver
+
+# Database: leave unset to use the bundled SQLite file (zero setup).
+# To use PostgreSQL instead, set e.g.:
+# DATABASE_URL=postgresql://postgres:postgres@localhost:5432/funzone_accounting
+
+# CORS (the accounting frontend dev server runs on port 5176)
+CORS_ALLOW_ALL_ORIGINS=True
+CORS_ALLOWED_ORIGINS=http://localhost:5176,http://127.0.0.1:5176