feat(core): add models for account

src/FiscalOS.Core/Accounts/Account.cs

@@ -0,0 +1,20 @@
+namespace FiscalOS.Core.Accounts;
+
+public sealed class Account : Entity
+{
+  public Guid UserId { get; init; }
+  public Guid InstituionId { get; init; }
+  public Institution Institution { get; init; } = null!;
+  public string Name { get; init; } = string.Empty;
+  public AccountMetadata Metadata { get; init; } = null!;
+
+  public static Account From(Guid institutionId, string name, AccountMetadata accountMetadata)
+  {
+    return new()
+    {
+      InstituionId = institutionId,
+      Name = name,
+      Metadata = accountMetadata,
+    };
+  }
+}