Adds GET /financial-reports/admin/analytics returning daily/weekly income
trends (cash received vs. accrued session income), a multi-month
received/payout/expense/profit breakdown, a per-class income-per-session
leaderboard, payment-status distribution, and a due-date driven cash-flow
forecast (overdue + upcoming installments) to power richer charts on the
dashboard's financial reports page.
Introduces per-class payout configuration (percentage or hourly rate,
plus an optional per-session expense allowance), pure calculation
utilities for professor payout/net profit/receivables, and a new
financial-reports API surface with per-class, per-session, and
date-range/monthly reports. Also adds full CRUD for institutional
expenses used in the range report, and wires up the new permissions
and roles. Fixes a pre-existing ReferenceError (missing
parseImportDate import) in paymentService that blocked creating
payments with dated transactions.
kavehhn