Various stuff all over the tree

- Increase Java version to 1.9
- Add commons-collection and Jollyday dependencies
- Add JavaDoc plugin
- Add country and state configuration for Jollyday library
- Add WIP implementation of the recurring transaction feature
- Improve JavaDoc
- Use Java 8 date API
- Reformatting
- Add special Flyway migration version for test data
- Add and improve unit tests

src/main/resources/database/hsqldb/V1_0_0__init.sql

@@ -1,8 +1,8 @@
 --
--- This file contains the basic initialization of the financer schema and init data
+-- This file contains the basic initialization of the financer schema
 --
 
--- Account table and init data
+-- Account table
 CREATE TABLE account (
     id BIGINT NOT NULL PRIMARY KEY IDENTITY,
     "key" VARCHAR(1000) NOT NULL, --escape keyword "key"
@@ -13,18 +13,6 @@ CREATE TABLE account (
     CONSTRAINT un_account_name_key UNIQUE ("key")
 );
 
-INSERT INTO account ("key", type, status, current_balance)
-VALUES ('accounts.checkaccount', 'BANK', 'OPEN', 0);
-
-INSERT INTO account ("key", type, status, current_balance)
-VALUES ('accounts.income', 'INCOME', 'OPEN', 0);
-
-INSERT INTO account ("key", type, status, current_balance)
-VALUES ('accounts.cash', 'CASH', 'OPEN', 0);
-
-INSERT INTO account ("key", type, status, current_balance)
-VALUES ('accounts.start', 'START', 'OPEN', 0);
-
 -- Recurring transaction table
 CREATE TABLE recurring_transaction (
     id BIGINT NOT NULL PRIMARY KEY IDENTITY,