feat: cashier denomination-wise opening & closing balance panels in all deposit/withdrawal forms

OVERVIEW
--------
Added real-time cashier cash position display inside the denomination breakdown
panel of all 4 transaction entry screens: Savings, Current Account, Recurring
Deposit, and Fixed Deposit. Shows opening balance at the top and projected
closing balance at the bottom after factoring in the current transaction.

BACKEND INTEGRATION
-------------------
- New CashierService (src/app/cashier/cashier.service.ts)
  getCashierPositionForMe(asOfDate?) calls GET /cashreports/cashier-position/me
  Returns denomination-wise opening cash position for the logged-in cashier user.
  Non-cashier users receive empty denominations array; UI hides panels silently.

OPENING BALANCE CARD (top of denomination panel)
-------------------------------------------------
- Loaded on ngOnInit() via loadOpeningPosition() in all 4 component .ts files
- Notes and Coins displayed in separate labeled pill sections
- Each pill shows: Rs{value} x{count} format
- Card is hidden entirely if the logged-in user is not a cashier

CLOSING BALANCE CARD (below tally / Apply button)
--------------------------------------------------
- Computed getter closingDenoms() merges opening position with entered denominations
  deposit:    closingCount = openCount + enteredCount
  withdrawal: closingCount = openCount - enteredCount
- Notes and Coins in separate labeled pill sections (identical format to opening)
- Entered/changed denominations (delta != 0): full opacity + bold font weight
- Untouched denominations (delta = 0): 38% opacity, clearly dimmed, no borders
- closingTotal = openingTotal +/- denominationTotal shown in card header
- Card turns green for positive closing balance, red for negative

COMPONENTS UPDATED
------------------
- savings-account-transactions       (.ts / .html / .scss)
- current-account-transactions       (.ts / .html / .scss)
- deposit-recurring-deposits-account (.ts / .html / .scss)
- fixed-deposits-cash-transaction    (.ts / .html / .scss)

CASHIER MODULE (new - src/app/cashier/)
-----------------------------------------
Full cashier workspace module added to the app:
- cashier.service.ts          API calls (position, transfers, settlement, etc.)
- cashier.module.ts           Angular module declaration
- cashier-routing.module.ts   Lazy-loaded routes
- cashier-position/           Cashier cash position dashboard
- cash-exchange-entry/        Cash exchange denomination entry
- cash-history/               Transaction history per cashier
- cash-settlement/            End-of-day cash settlement
- cash-transfer/              Vault-to-cashier cash transfer
- inter-cashier-transfer/     Transfer between cashier drawers
- reconciliation/             Cash reconciliation with GL
- closing-cash-report/        Closing balance report
- currency-exchange-detail/   Currency exchange breakdown
- excess-transaction-report/  Excess/short transaction report
Module wired into app.module.ts and shell nav (shell.component.html).

Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>

src/app/cashier/excess-transaction-report/excess-transaction-report.component.html

@@ -0,0 +1,64 @@
+<!--
+  Copyright since 2025 Mifos Initiative
+
+  This Source Code Form is subject to the terms of the Mozilla Public
+  License, v. 2.0. If a copy of the MPL was not distributed with this
+  file, You can obtain one at http://mozilla.org/MPL/2.0/.
+-->
+
+<div class="pg">
+  <header class="pg-head">
+    <div>
+      <div class="pg-eyebrow">CASHIER · REPORT</div>
+      <h1 class="pg-title">Excess Transaction Report</h1>
+      <p class="pg-sub">Cash transactions at or above the threshold (default ₹50,000 — CTR / AML monitoring).</p>
+    </div>
+    <div class="pg-toolbar">
+      <label class="pg-field">
+        <span>Threshold (₹)</span>
+        <input type="number" min="0" [value]="threshold" (input)="threshold = $any($event.target).value" />
+      </label>
+      <label class="pg-field">
+        <span>From</span>
+        <input type="date" [value]="fromDate" (change)="fromDate = $any($event.target).value" />
+      </label>
+      <label class="pg-field">
+        <span>To</span>
+        <input type="date" [value]="toDate" (change)="toDate = $any($event.target).value" />
+      </label>
+      <button type="button" class="pg-btn pg-btn--primary" (click)="load()" [disabled]="loading">
+        <mat-icon>search</mat-icon> Load
+      </button>
+    </div>
+  </header>
+
+  <div class="pg-card">
+    <table class="pg-table">
+      <thead>
+        <tr>
+          <th>Txn #</th>
+          <th>Account No</th>
+          <th>CIF</th>
+          <th>Date</th>
+          <th class="num">Amount</th>
+        </tr>
+      </thead>
+      <tbody>
+        @for (r of rows; track r.txnId) {
+          <tr>
+            <td>{{ r.txnId }}</td>
+            <td>{{ r.accountNo || '—' }}</td>
+            <td>{{ r.cifNo || '—' }}</td>
+            <td>{{ r.txnDate || '—' }}</td>
+            <td class="num">₹{{ r.totalAmount | number: '1.2-2' }}</td>
+          </tr>
+        }
+        @if (loaded && rows.length === 0) {
+          <tr>
+            <td colspan="5" class="pg-empty">No transactions at or above ₹{{ threshold | number }}.</td>
+          </tr>
+        }
+      </tbody>
+    </table>
+  </div>
+</div>

src/app/cashier/excess-transaction-report/excess-transaction-report.component.ts

@@ -0,0 +1,58 @@
+/**
+ * Copyright since 2025 Mifos Initiative
+ *
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this
+ * file, You can obtain one at http://mozilla.org/MPL/2.0/.
+ */
+
+import { Component, OnInit, inject } from '@angular/core';
+import { CommonModule } from '@angular/common';
+import { FormsModule } from '@angular/forms';
+import { MatIconModule } from '@angular/material/icon';
+import { CashierService } from '../cashier.service';
+
+/** Cash transactions whose denomination total is at/above a threshold (default ₹50,000 — CTR). */
+@Component({
+  selector: 'mifosx-excess-transaction-report',
+  templateUrl: './excess-transaction-report.component.html',
+  styleUrls: ['../cashier-shared.scss'],
+  standalone: true,
+  imports: [
+    CommonModule,
+    FormsModule,
+    MatIconModule
+  ]
+})
+export class ExcessTransactionReportComponent implements OnInit {
+  private service = inject(CashierService);
+
+  threshold = 50000;
+  fromDate = '';
+  toDate = '';
+  rows: any[] = [];
+  loading = false;
+  loaded = false;
+
+  ngOnInit(): void {
+    this.load();
+  }
+
+  load(): void {
+    this.loading = true;
+    this.service
+      .excessTransactionReport(this.threshold, this.fromDate || undefined, this.toDate || undefined)
+      .subscribe({
+        next: (list) => {
+          this.rows = list || [];
+          this.loading = false;
+          this.loaded = true;
+        },
+        error: () => {
+          this.rows = [];
+          this.loading = false;
+          this.loaded = true;
+        }
+      });
+  }
+}