initial: bootstrap from BukidBountyApp base

database/seeders/AccountSeeder.php

@@ -0,0 +1,21 @@
+<?php
+
+declare(strict_types=1);
+
+use Hyperf\Database\Seeders\Seeder;
+use App\Support\AccountingTheme;
+
+class AccountSeeder extends Seeder
+{
+    /**
+     * Seed the chart of accounts from the active theme.
+     *
+     * Idempotent: existing accounts are matched by (theme_key, theme_account_code)
+     * with a parent+name fallback for pre-theme rows. User-added accounts (theme_key
+     * NULL) and user-renamed accounts are never touched.
+     */
+    public function run(): void
+    {
+        AccountingTheme::apply();
+    }
+}