feat(settings): implement system-wide settings module with CRUD APIs

backend/src/settings/dto/create-setting.dto.ts

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+import { IsOptional, IsString } from 'class-validator';
+
+export class CreateSettingDto {
+  @IsOptional()
+  @IsString()
+  defaultCurrency?: string;
+
+  @IsOptional()
+  @IsString()
+  timezone?: string;
+
+  @IsOptional()
+  @IsString()
+  depreciationMethod?: string;
+}
+

backend/src/settings/dto/update-setting.dto.ts

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+import { PartialType } from '@nestjs/mapped-types';
+import { CreateSettingDto } from './create-setting.dto';
+
+export class UpdateSettingDto extends PartialType(CreateSettingDto) {}

backend/src/settings/entities/setting.entity.ts

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+import { Entity, PrimaryGeneratedColumn, Column, CreateDateColumn, UpdateDateColumn } from 'typeorm';
+
+@Entity('settings')
+export class Setting {
+  @PrimaryGeneratedColumn('uuid')
+  id: string;
+
+  @Column({ default: 'USD' })
+  defaultCurrency: string;
+
+  @Column({ default: 'UTC' })
+  timezone: string;
+
+  @Column({ default: 'straight_line' })
+  depreciationMethod: string;
+
+  @CreateDateColumn()
+  createdAt: Date;
+
+  @UpdateDateColumn()
+  updatedAt: Date;
+}

backend/src/settings/settings.controller.ts

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+import { Controller, Get, Post, Body, Patch, Param, Delete } from '@nestjs/common';
+import { SettingsService } from './settings.service';
+import { CreateSettingDto } from './dto/create-setting.dto';
+import { UpdateSettingDto } from './dto/update-setting.dto';
+
+@Controller('settings')
+export class SettingsController {
+  constructor(private readonly settingsService: SettingsService) {}
+
+  @Post()
+  create(@Body() dto: CreateSettingDto) {
+    return this.settingsService.create(dto);
+  }
+
+  @Get()
+  findAll() {
+    return this.settingsService.findAll();
+  }
+
+  @Get(':id')
+  findOne(@Param('id') id: string) {
+    return this.settingsService.findOne(id);
+  }
+
+  @Patch(':id')
+  update(@Param('id') id: string, @Body() dto: UpdateSettingDto) {
+    return this.settingsService.update(id, dto);
+  }
+
+  @Delete(':id')
+  remove(@Param('id') id: string) {
+    return this.settingsService.remove(id);
+  }
+}

backend/src/settings/settings.module.ts

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+import { Module } from '@nestjs/common';
+import { TypeOrmModule } from '@nestjs/typeorm';
+import { SettingsService } from './settings.service';
+import { SettingsController } from './settings.controller';
+import { Setting } from './entities/setting.entity';
+
+@Module({
+  imports: [TypeOrmModule.forFeature([Setting])],
+  controllers: [SettingsController],
+  providers: [SettingsService],
+  exports: [SettingsService],
+})
+export class SettingsModule {}

backend/src/settings/settings.service.ts

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+import { Injectable, NotFoundException } from '@nestjs/common';
+import { InjectRepository } from '@nestjs/typeorm';
+import { Repository } from 'typeorm';
+import { Setting } from './entities/setting.entity';
+import { CreateSettingDto } from './dto/create-setting.dto';
+import { UpdateSettingDto } from './dto/update-setting.dto';
+
+@Injectable()
+export class SettingsService {
+  constructor(
+    @InjectRepository(Setting)
+    private readonly settingsRepo: Repository<Setting>,
+  ) {}
+
+  async create(dto: CreateSettingDto): Promise<Setting> {
+    const setting = this.settingsRepo.create(dto);
+    return this.settingsRepo.save(setting);
+  }
+
+  async findAll(): Promise<Setting[]> {
+    return this.settingsRepo.find();
+  }
+
+  async findOne(id: string): Promise<Setting> {
+    const setting = await this.settingsRepo.findOne({ where: { id } });
+    if (!setting) throw new NotFoundException(`Setting with id ${id} not found`);
+    return setting;
+  }
+
+  async update(id: string, dto: UpdateSettingDto): Promise<Setting> {
+    const setting = await this.findOne(id);
+    Object.assign(setting, dto);
+    return this.settingsRepo.save(setting);
+  }
+
+  async remove(id: string): Promise<void> {
+    const setting = await this.findOne(id);
+    await this.settingsRepo.remove(setting);
+  }
+}