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docs: add database schema document
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docs/database-schema.md

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# Database schema
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This document aims at developers who need to understand how the database schema looks. If you are looking for usage hints, go to [the usage guide](usage.md).
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## Entity Relationship diagram
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<!-- Use https://mermaid.live for easier editing of this diagram -->
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```mermaid
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erDiagram
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Budget ||--o{ Account : has
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Budget ||--o{ Category : has
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Budget ||--o{ Transaction : "has, see #308"
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Transaction }o..o| Envelope : "has"
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Transaction }o--|| Account : "has source"
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Transaction }o--|| Account : "has destination"
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Category ||--o{ Envelope : has
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Envelope ||--o{ Allocation : "has max. 1 per Month"
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```

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