Accounts CRUD

Standard CRUD over accounts.

• POST supports batch creation (Tonder's additional_accounts) in one transaction.
• balance is not updatable via the API — only via the posting function.
• Soft-delete via deleted_at.

Account-number generation

<prefix><4-digit issuer hash><4 random><Luhn>

Entity type	Prefix
BUSINESS	1
ACQUIRER	2
PLATFORM	9

The number is a 10-digit body + a Luhn check digit, stored in accounts.account_number with a unique constraint (replacing Tonder's ACCOUNT_NUMBER#…/ALIAS companion item).

Provisioning a merchant

Onboarding a merchant provisions the full BUSINESS account set per currency in one transaction — see Admin Panel → Merchants and the account-code table.