修正

backend/app/routers/accounts.py

@@ -0,0 +1,23 @@
+from fastapi import APIRouter
+from app.core.database import get_connection
+
+router = APIRouter(prefix="/accounts", tags=["科目"])
+
+@router.get("", summary="科目一覧取得")
+def get_accounts():
+    """
+    科目マスタ一覧を返す
+    """
+    with get_connection() as conn, conn.cursor() as cur:
+        cur.execute("""
+            SELECT
+                account_id,
+                account_code,
+                account_name,
+                account_type
+            FROM accounts
+            ORDER BY account_code
+        """)
+        rows = cur.fetchall()
+
+    return rows