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>

shared/bigcapital-utils/package.json

@@ -19,5 +19,8 @@
     "dev": "npm run build -- --watch"
   },
   "author": "",
-  "license": "ISC"
+  "license": "ISC",
+  "dependencies": {
+    "@trpc/server": "^11.10.0"
+  }
 }