API v1 financial_transaction_types endpoint

app/serializers/financial_transaction_type_serializer.rb

@@ -0,0 +1,17 @@
+class FinancialTransactionTypeSerializer < ActiveModel::Serializer
+  attributes :id, :name, :name_short
+  attributes :bank_account_id, :bank_account_name, :bank_account_iban
+  attributes :financial_transaction_class_id, :financial_transaction_class_name
+
+  def financial_transaction_class_name
+    object.financial_transaction_class.name
+  end
+
+  def bank_account_name
+    object.bank_account.try(:name)
+  end
+
+  def bank_account_iban
+    object.bank_account.try(:iban)
+  end
+end