Initial commit: standalone Django accounting API with admin JWT authorization

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

accounting/permissions.py

@@ -0,0 +1,11 @@
+from rest_framework.permissions import BasePermission
+
+
+class IsAdminAccount(BasePermission):
+    """Allows access only to authenticated staff/superuser accounts."""
+
+    message = 'دسترسی غیرمجاز. فقط مدیران می‌توانند به این بخش دسترسی داشته باشند.'
+
+    def has_permission(self, request, view):
+        user = request.user
+        return bool(user and user.is_authenticated and (user.is_staff or user.is_superuser))