jhosdev/accounting-system ? reverse-engineered prompt

Build me a basic double entry accounting backend in Go.

I want a small API for managing accounts and recording journal entries, with the money stored as integers in the database so we avoid decimal precision problems, like saving 100.40 as 10040. Use GraphQL for the API and make it easy to extend later. Set it up with a PostgreSQL database, migration support, and a simple server entry point so I can run it locally with Docker if needed.

Please include solid logging with rotating log files, and keep the code clean and easy to follow since this is meant to be a base implementation. I also want the project to have the core structure in place for future accounting features, like balances and transaction history, even if the first version is pretty minimal. If you need to check current docs for any of the Go libraries, go ahead and look them up online.