- chart_of_accounts uses 'account_code' not 'code' — fixed in
  BudgetController, DailyTransactionController, OpeningEntryController,
  BudgetService
- academy_levels uses 'level_order' not 'sort_order' — fixed in
  EnrollWizardController, PlayerController
- Created 4 missing views: daily_cash, settlements/form,
  documentary_credits/form, guarantees/form
Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>