docs: accounting: convert to ReST

Rename the accounting documentation files to ReST, add an
index for them and adjust in order to produce a nice html
output via the Sphinx build system.

At its new index.rst, let's add a :orphan: while this is not linked to
the main index.rst file, in order to avoid build warnings.

Signed-off-by: Mauro Carvalho Chehab <mchehab+samsung@kernel.org>