feat(trpc): implement tRPC integration for accounts module

- Add tRPC server setup with NestJS (nestjs-trpc)
- Create AccountsTrpcRouter with CRUD operations
- Add tRPC client configuration in webapp
- Create tRPC React hooks for accounts module
- Replace existing REST hooks with tRPC hooks across 35+ files
- Maintain backward compatibility with existing REST API
- Add proper cache invalidation for mutations

New files:
- packages/server/src/modules/Trpc/*
- packages/webapp/src/trpc.ts
- packages/webapp/src/hooks/trpc/*
- shared/bigcapital-utils/src/trpc.ts

Dependencies added:
- @trpc/server, @trpc/client, @trpc/react-query
- nestjs-trpc, superjson
- @tanstack/react-query

Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>

packages/webapp/src/containers/Expenses/ExpenseForm/ExpenseFormPageProvider.tsx

@@ -8,11 +8,11 @@ import {
   useCurrencies,
   useCustomers,
   useExpense,
-  useAccounts,
   useBranches,
   useCreateExpense,
   useEditExpense,
 } from '@/hooks/query';
+import { useAccountsTrpc } from '@/hooks/trpc';
 import { useProjects } from '@/containers/Projects/hooks';
 
 const ExpenseFormPageContext = createContext();
@@ -47,7 +47,7 @@ function ExpenseFormPageProvider({ query, expenseId, ...props }) {
   } = useBranches(query, { enabled: isBranchFeatureCan });
 
   // Fetch accounts list.
-  const { data: accounts, isLoading: isAccountsLoading } = useAccounts();
+  const { data: accounts, isLoading: isAccountsLoading } = useAccountsTrpc();
 
   // Fetch the  projects list.
   const {