Generate Rails skeleton

* Rails directories
* /test removed, to be replaced by /spec later
Remove README.rdoc

README.md will cover same material.
Create Account scaffold (#1)

* Account model, controller, migration
* Elements for RSpec tests
Adding Shoulda
Create Account Model (#1)

* configure RSpec
* failing unit test
Create Account Model (#1)

* migration to add uniqueness to DB
* account.rb

Test passes.
Merge branch 'feature/1-account' into develop

* closes #1, create Account model