feat: módulo Finanzas (plan de cuentas y asientos contables con cancelación)

Co-Authored-By: Claude Sonnet 5.5 <noreply@anthropic.com>

apps/web/src/app/app.routes.spec.ts

@@ -2,6 +2,7 @@ import { MENU } from '@basic-erp/sap-types';
 import { describe, expect, it } from 'vitest';
 import { routes } from './app.routes';
 import { permissionGuard } from './core/auth/guards';
+import { JOURNAL_PATH } from './features/finance/journal-paths';
 import { PAYMENT_PATHS } from './features/banking/payment-paths';
 import { PAYMENT_SCREENS } from './features/banking/payment-screens';
 import { DOCUMENT_PATHS } from './features/documents/document-paths';
@@ -67,6 +68,12 @@ describe('rutas', () => {
     expect([...PAYMENT_PATHS].sort()).toEqual(PAYMENT_SCREENS.map((s) => s.path).sort());
   });
 
+  it('el asiento contable ofrece lista, "nuevo" y "ver/cancelar" por su número', () => {
+    const route = children.find((r) => r.path === JOURNAL_PATH.slice(1))!;
+    expect(route.children?.map((c) => c.path)).toEqual(['', 'nuevo', ':jdtNum']);
+    expect(route.canActivate).toContain(permissionGuard);
+  });
+
   it('la página de componentes está restringida a desarrollo y no está en el menú', () => {
     const route = children.find((r) => r.path === 'dev/componentes');
     expect(route?.loadComponent).toBeDefined();