feat(finance360): add Financeiro 360 ledger, reconciliation, cash flow, DRE, audit, admin UI and mobile contracts

[devmnsoft]

Motivation

• Provide a single, auditable Financeiro 360 ledger to remove gaps between Atendimento/Checkout, Cash, Payments, Commissions, Payroll/Payouts and BI by introducing append-only postings, receivables/payables, reconciliation, cash-flow and DRE surfaces.
• Enforce business rules: no simulated payments/reconciliations/payouts/payroll/DRE, decimal-based money, idempotent postings, and manual-authorized settlements only.
• Expose an Admin UI and mobile read contracts so consumers can query confirmed financial data without inventing values.

Description

• Added a Finance360 API surface with multiple controllers under Backend/Presentation/BarberSync.Api/Controllers/Finance360Controllers.cs and mobile endpoints under /api/mobile/finance360.
• Implemented services and models in Backend/Presentation/BarberSync.Api/Services/Finance360/ including FinancialPostingService, AccountsReceivableService, AccountsPayableService, ReconciliationService, CashFlowService, DreService and FinanceAuditService, plus DTOs in Finance360Models.cs.
• Created SQL schema and readiness fixtures in ScriptsSQL/script_completo.sql and ScriptsSQL/production_readiness_seed.sql for finance tables (accounts/categories/cost-centers/receivables/payables/postings/reconciliations/cash-flow/DRE/audit/delinquency) with idempotent CREATE/INDEX/ON CONFLICT rules.
• Added Admin UI pages, JS and CSS under Web/BarberSync.AdminWeb/Views/Finance360, wwwroot/js/finance360.js and wwwroot/css/finance360.css, plus a menu item in the sidebar.
• Integrated posting/receivable creation into checkout confirmation (atomic writes) and registered finance services in Program.cs; updated mobile client contracts in MobileApp/src/services/api.js and smoke tests to include Financeiro 360.
• Strengthened validators and CI checks by updating scripts/validate-ui-contracts.* and scripts/validate-source-integrity.* to assert no visible technical ID fields in Finance360 forms and to detect fake financial outcomes or use of binary floats in the new finance code.

Testing

• Ran the repository readiness/validation pipeline: ./scripts/validate-readiness-contracts.sh, ./scripts/validate-ui-contracts.sh, and ./scripts/validate-source-integrity.sh, all of which completed successfully and emitted EVIDENCE:UI_CONTRACTS_STATIC:PASS and EVIDENCE:SOURCE_INTEGRITY_STATIC:PASS.
• Ran JavaScript static checks and smoke tests: node --check across Web/Mobile/Totem JS files, npm test --prefix MobileApp and npm test --prefix Totem, and Totem build succeeded; Mobile and Totem smoke tests passed and reported FINANCE360_MOBILE_CONTRACTS_OK.
• CI-adjacent validations (YAML parse, git diff --check, JS validators) passed; dotnet builds/tests were not executed in this environment because dotnet was not available.

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Codex Task