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app/Modules/Accounting/Controllers/BudgetController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Controllers;
+
+use App\Core\Controller;
+use App\Core\Request;
+use App\Core\App;
+use App\Core\Response;
+use App\Modules\Accounting\Models\AccountBudget;
+use App\Modules\Accounting\Models\CostCenterBudget;
+use App\Modules\Accounting\Services\BudgetService;
+
+class BudgetController extends Controller
+{
+    public function index(Request $request): Response
+    {
+        $this->authorize('accounting.budget.view');
+
+        $db = App::getInstance()->db();
+        $fiscalYears = $db->select("SELECT id, name_ar, start_date, end_date, status FROM fiscal_years WHERE is_archived = 0 ORDER BY start_date DESC");
+        $currentYear = $db->selectOne("SELECT id FROM fiscal_years WHERE is_current = 1 AND is_archived = 0");
+        $selectedYearId = (int)($request->get('fiscal_year_id') ?? ($currentYear['id'] ?? 0));
+
+        $accounts = $db->select("
+            SELECT id, code, name_ar, account_type, is_header
+            FROM chart_of_accounts
+            WHERE is_archived = 0 AND is_header = 0
+            ORDER BY code
+        ");
+
+        $budgets = [];
+        if ($selectedYearId) {
+            $rows = AccountBudget::getForYear($selectedYearId);
+            foreach ($rows as $row) {
+                $budgets[(int)$row['account_id']][$row['period']] = $row;
+            }
+        }
+
+        return $this->view('Accounting/Views/budgets/index', [
+            'fiscalYears'    => $fiscalYears,
+            'selectedYearId' => $selectedYearId,
+            'accounts'       => $accounts,
+            'budgets'        => $budgets,
+        ]);
+    }
+
+    public function store(Request $request): Response
+    {
+        $this->authorize('accounting.budget.manage');
+
+        $fiscalYearId = (int)$request->post('fiscal_year_id');
+        $accountId = (int)$request->post('account_id');
+        $session = App::getInstance()->session();
+        $userId = (int)($session->get('employee_id') ?? 0);
+
+        if (!$fiscalYearId || !$accountId) {
+            return $this->redirect('/accounting/budgets')
+                ->withError('بيانات غير مكتملة');
+        }
+
+        $amounts = $request->post('amounts', []);
+        $notes = $request->post('budget_notes', '');
+
+        foreach ($amounts as $period => $amount) {
+            $amount = (float)$amount;
+            if ($amount == 0) {
+                continue;
+            }
+            AccountBudget::upsert($fiscalYearId, $accountId, $period, $amount, $notes ?: null, $userId ?: null);
+        }
+
+        return $this->redirect('/accounting/budgets?fiscal_year_id=' . $fiscalYearId)
+            ->withSuccess('تم حفظ الموازنة بنجاح');
+    }
+
+    public function costCenters(Request $request): Response
+    {
+        $this->authorize('accounting.budget.view');
+
+        $db = App::getInstance()->db();
+        $fiscalYears = $db->select("SELECT id, name_ar, start_date, end_date, status FROM fiscal_years WHERE is_archived = 0 ORDER BY start_date DESC");
+        $currentYear = $db->selectOne("SELECT id FROM fiscal_years WHERE is_current = 1 AND is_archived = 0");
+        $selectedYearId = (int)($request->get('fiscal_year_id') ?? ($currentYear['id'] ?? 0));
+
+        $costCenters = $db->select("SELECT id, code, name_ar FROM cost_centers WHERE is_active = 1 ORDER BY code");
+
+        $budgets = [];
+        if ($selectedYearId) {
+            $rows = CostCenterBudget::getForYear($selectedYearId);
+            foreach ($rows as $row) {
+                $budgets[(int)$row['cost_center_id']][$row['period']] = $row;
+            }
+        }
+
+        return $this->view('Accounting/Views/budgets/cost_centers', [
+            'fiscalYears'    => $fiscalYears,
+            'selectedYearId' => $selectedYearId,
+            'costCenters'    => $costCenters,
+            'budgets'        => $budgets,
+        ]);
+    }
+
+    public function storeCostCenter(Request $request): Response
+    {
+        $this->authorize('accounting.budget.manage');
+
+        $fiscalYearId = (int)$request->post('fiscal_year_id');
+        $costCenterId = (int)$request->post('cost_center_id');
+        $accountId = $request->post('account_id') ? (int)$request->post('account_id') : null;
+        $session = App::getInstance()->session();
+        $userId = (int)($session->get('employee_id') ?? 0);
+
+        if (!$fiscalYearId || !$costCenterId) {
+            return $this->redirect('/accounting/budgets/cost-centers')
+                ->withError('بيانات غير مكتملة');
+        }
+
+        $amounts = $request->post('amounts', []);
+        $notes = $request->post('budget_notes', '');
+
+        foreach ($amounts as $period => $amount) {
+            $amount = (float)$amount;
+            if ($amount == 0) {
+                continue;
+            }
+            CostCenterBudget::upsert($fiscalYearId, $costCenterId, $accountId, $period, $amount, $notes ?: null, $userId ?: null);
+        }
+
+        return $this->redirect('/accounting/budgets/cost-centers?fiscal_year_id=' . $fiscalYearId)
+            ->withSuccess('تم حفظ موازنة مركز التكلفة بنجاح');
+    }
+
+    public function varianceReport(Request $request): Response
+    {
+        $this->authorize('accounting.budget.view');
+
+        $db = App::getInstance()->db();
+        $fiscalYears = $db->select("SELECT id, name_ar, start_date, end_date FROM fiscal_years WHERE is_archived = 0 ORDER BY start_date DESC");
+        $currentYear = $db->selectOne("SELECT id FROM fiscal_years WHERE is_current = 1 AND is_archived = 0");
+        $selectedYearId = (int)($request->get('fiscal_year_id') ?? ($currentYear['id'] ?? 0));
+        $fromPeriod = $request->get('from_period');
+        $toPeriod = $request->get('to_period');
+
+        $report = [];
+        if ($selectedYearId) {
+            $report = BudgetService::getVarianceReport($selectedYearId, $fromPeriod, $toPeriod);
+        }
+
+        return $this->view('Accounting/Views/budgets/variance_report', [
+            'fiscalYears'    => $fiscalYears,
+            'selectedYearId' => $selectedYearId,
+            'fromPeriod'     => $fromPeriod,
+            'toPeriod'       => $toPeriod,
+            'report'         => $report,
+        ]);
+    }
+}

app/Modules/Accounting/Controllers/DailyTransactionController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Controllers;
+
+use App\Core\Controller;
+use App\Core\Request;
+use App\Core\App;
+use App\Core\Response;
+use App\Modules\Accounting\Models\DailyTransaction;
+use App\Modules\Accounting\Models\JournalType;
+use App\Modules\Accounting\Services\DailyTransactionService;
+
+class DailyTransactionController extends Controller
+{
+    public function index(Request $request): Response
+    {
+        $this->authorize('accounting.daily_tx.view');
+
+        $date = $request->get('date', date('Y-m-d'));
+        $transactions = DailyTransaction::getByDate($date);
+
+        $db = App::getInstance()->db();
+        $accounts = $db->select("SELECT id, code, name_ar FROM chart_of_accounts WHERE is_archived = 0 AND is_header = 0 ORDER BY code");
+        $journalTypes = JournalType::getActive();
+        $costCenters = $db->select("SELECT id, code, name_ar FROM cost_centers WHERE is_active = 1 ORDER BY code");
+
+        $accountMap = [];
+        foreach ($accounts as $a) $accountMap[(int)$a['id']] = $a;
+        $typeMap = [];
+        foreach ($journalTypes as $jt) $typeMap[(int)$jt['id']] = $jt;
+
+        return $this->view('Accounting/Views/daily_transactions/index', [
+            'date'          => $date,
+            'transactions'  => $transactions,
+            'accounts'      => $accounts,
+            'journalTypes'  => $journalTypes,
+            'costCenters'   => $costCenters,
+            'accountMap'    => $accountMap,
+            'typeMap'       => $typeMap,
+        ]);
+    }
+
+    public function store(Request $request): Response
+    {
+        $this->authorize('accounting.daily_tx.manage');
+
+        $data = $this->validate($request->all(), [
+            'transaction_date' => 'required',
+            'account_id'       => 'required',
+            'amount'           => 'required',
+            'direction'        => 'required',
+        ]);
+
+        $session = App::getInstance()->session();
+
+        DailyTransaction::create([
+            'transaction_date' => $data['transaction_date'],
+            'journal_type_id'  => $request->post('journal_type_id') ? (int)$request->post('journal_type_id') : null,
+            'account_id'       => (int)$data['account_id'],
+            'cost_center_id'   => $request->post('cost_center_id') ? (int)$request->post('cost_center_id') : null,
+            'amount'           => (float)$data['amount'],
+            'direction'        => $data['direction'],
+            'description'      => $request->post('description'),
+            'document_number'  => $request->post('document_number'),
+            'currency'         => $request->post('currency', 'EGP'),
+            'branch_id'        => $request->post('branch_id') ? (int)$request->post('branch_id') : null,
+            'created_by'       => (int)($session->get('employee_id') ?? 0) ?: null,
+        ]);
+
+        return $this->redirect('/accounting/daily-transactions?date=' . $data['transaction_date'])
+            ->withSuccess('تم تسجيل الحركة');
+    }
+
+    public function consolidate(Request $request): Response
+    {
+        $this->authorize('accounting.daily_tx.manage');
+
+        $date = $request->post('date', date('Y-m-d'));
+        $journalTypeId = $request->post('journal_type_id') ? (int)$request->post('journal_type_id') : null;
+
+        $entryId = DailyTransactionService::consolidate($date, $journalTypeId);
+
+        if ($entryId === null) {
+            return $this->redirect('/accounting/daily-transactions?date=' . $date)
+                ->withError('لا توجد حركات غير مجمعة لهذا التاريخ');
+        }
+
+        return $this->redirect('/accounting/daily-transactions?date=' . $date)
+            ->withSuccess('تم إنشاء القيد المجمع رقم #' . $entryId);
+    }
+}

app/Modules/Accounting/Controllers/DimensionController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Controllers;
+
+use App\Core\Controller;
+use App\Core\Request;
+use App\Core\Response;
+use App\Modules\Accounting\Models\AccountingDimension;
+use App\Modules\Accounting\Models\AccountingDimensionValue;
+
+class DimensionController extends Controller
+{
+    public function index(): Response
+    {
+        $this->authorize('accounting.dimensions.view');
+
+        $dimensions = AccountingDimension::query()->orderBy('code', 'ASC')->get();
+
+        return $this->view('Accounting/Views/dimensions/index', [
+            'dimensions' => $dimensions,
+        ]);
+    }
+
+    public function store(Request $request): Response
+    {
+        $this->authorize('accounting.dimensions.manage');
+
+        $data = $this->validate($request->all(), [
+            'code'    => 'required',
+            'name_ar' => 'required',
+            'name_en' => 'required',
+        ]);
+
+        AccountingDimension::create([
+            'code'        => strtoupper($data['code']),
+            'name_ar'     => $data['name_ar'],
+            'name_en'     => $data['name_en'],
+            'is_required' => (int)($request->post('is_required', 0)),
+            'is_active'   => 1,
+        ]);
+
+        return $this->redirect('/accounting/dimensions')
+            ->withSuccess('تم إنشاء البُعد المحاسبي');
+    }
+
+    public function show(Request $request, string $id): Response
+    {
+        $this->authorize('accounting.dimensions.view');
+
+        $dimension = AccountingDimension::findOrFail((int)$id);
+        $values = AccountingDimension::getValuesForDimension((int)$id);
+
+        return $this->view('Accounting/Views/dimensions/show', [
+            'dimension' => $dimension->toArray(),
+            'values'    => $values,
+        ]);
+    }
+
+    public function storeValue(Request $request, string $id): Response
+    {
+        $this->authorize('accounting.dimensions.manage');
+
+        $dimension = AccountingDimension::findOrFail((int)$id);
+
+        $data = $this->validate($request->all(), [
+            'code'    => 'required',
+            'name_ar' => 'required',
+            'name_en' => 'required',
+        ]);
+
+        AccountingDimensionValue::create([
+            'dimension_id' => (int)$dimension->id,
+            'code'         => strtoupper($data['code']),
+            'name_ar'      => $data['name_ar'],
+            'name_en'      => $data['name_en'],
+            'parent_id'    => $request->post('parent_id') ? (int)$request->post('parent_id') : null,
+            'is_active'    => 1,
+        ]);
+
+        return $this->redirect('/accounting/dimensions/' . $id)
+            ->withSuccess('تم إضافة القيمة');
+    }
+
+    public function toggleActive(Request $request, string $id): Response
+    {
+        $this->authorize('accounting.dimensions.manage');
+
+        $dimension = AccountingDimension::findOrFail((int)$id);
+        $dimension->update([
+            'is_active' => $dimension->is_active ? 0 : 1,
+        ]);
+
+        return $this->redirect('/accounting/dimensions')
+            ->withSuccess('تم تحديث الحالة');
+    }
+}

app/Modules/Accounting/Controllers/InstrumentPortfolioController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Controllers;
+
+use App\Core\Controller;
+use App\Core\Request;
+use App\Core\App;
+use App\Core\Response;
+use App\Modules\Accounting\Models\InstrumentPortfolio;
+use App\Modules\Accounting\Models\NegotiableInstrument;
+
+class InstrumentPortfolioController extends Controller
+{
+    public function index(Request $request): Response
+    {
+        $this->authorize('accounting.instruments.view');
+
+        $type = $request->get('type', '');
+        $qb = InstrumentPortfolio::query();
+
+        if ($type) {
+            $qb->where('portfolio_type', '=', $type);
+        }
+
+        $portfolios = $qb->orderBy('portfolio_date', 'DESC')->get();
+
+        return $this->view('Accounting/Views/portfolios/index', [
+            'portfolios' => $portfolios,
+            'type'       => $type,
+        ]);
+    }
+
+    public function create(Request $request): Response
+    {
+        $this->authorize('accounting.instruments.manage');
+
+        $db = App::getInstance()->db();
+        $bankAccounts = $db->select("SELECT id, account_name_ar FROM bank_accounts WHERE is_active = 1 ORDER BY account_name_ar");
+        $availableInstruments = NegotiableInstrument::query()
+            ->where('status', '=', 'in_hand')
+            ->where('direction', '=', 'receivable')
+            ->orderBy('due_date', 'ASC')
+            ->get();
+
+        return $this->view('Accounting/Views/portfolios/create', [
+            'bankAccounts'         => $bankAccounts,
+            'availableInstruments' => $availableInstruments,
+        ]);
+    }
+
+    public function store(Request $request): Response
+    {
+        $this->authorize('accounting.instruments.manage');
+
+        $data = $this->validate($request->all(), [
+            'portfolio_type' => 'required',
+            'portfolio_date' => 'required',
+        ]);
+
+        $session = App::getInstance()->session();
+        $portfolioNumber = InstrumentPortfolio::generateNumber($data['portfolio_type']);
+
+        $portfolio = InstrumentPortfolio::create([
+            'portfolio_number' => $portfolioNumber,
+            'portfolio_type'   => $data['portfolio_type'],
+            'portfolio_date'   => $data['portfolio_date'],
+            'bank_account_id'  => $request->post('bank_account_id') ? (int)$request->post('bank_account_id') : null,
+            'description'      => $request->post('description'),
+            'status'           => 'draft',
+            'total_amount'     => 0,
+            'instrument_count' => 0,
+            'created_by'       => (int)($session->get('employee_id') ?? 0) ?: null,
+        ]);
+
+        $instrumentIds = $request->post('instrument_ids', []);
+        if (is_array($instrumentIds)) {
+            foreach ($instrumentIds as $instId) {
+                $portfolio->addItem((int)$instId);
+            }
+        }
+
+        return $this->redirect('/accounting/portfolios')
+            ->withSuccess('تم إنشاء الحافظة: ' . $portfolioNumber);
+    }
+
+    public function show(Request $request, string $id): Response
+    {
+        $this->authorize('accounting.instruments.view');
+
+        $portfolio = InstrumentPortfolio::findOrFail((int)$id);
+        $items = $portfolio->getItems();
+
+        return $this->view('Accounting/Views/portfolios/show', [
+            'portfolio' => $portfolio->toArray(),
+            'items'     => $items,
+        ]);
+    }
+
+    public function confirm(Request $request, string $id): Response
+    {
+        $this->authorize('accounting.instruments.manage');
+
+        $portfolio = InstrumentPortfolio::findOrFail((int)$id);
+
+        if ($portfolio->status !== 'draft') {
+            return $this->redirect('/accounting/portfolios/' . $id)
+                ->withError('الحافظة مؤكدة بالفعل');
+        }
+
+        $items = $portfolio->getItems();
+        $newStatus = $this->mapPortfolioTypeToInstrumentStatus($portfolio->portfolio_type);
+
+        foreach ($items as $item) {
+            $instrument = NegotiableInstrument::find((int)$item['id']);
+            if ($instrument && $newStatus) {
+                $extra = [];
+                if ($portfolio->bank_account_id) {
+                    $extra['bank_account_id'] = (int)$portfolio->bank_account_id;
+                }
+                $instrument->transitionTo($newStatus, $extra ?: null);
+            }
+        }
+
+        $portfolio->update(['status' => 'confirmed']);
+
+        return $this->redirect('/accounting/portfolios/' . $id)
+            ->withSuccess('تم تأكيد الحافظة وتحديث حالة الأوراق');
+    }
+
+    private function mapPortfolioTypeToInstrumentStatus(string $portfolioType): ?string
+    {
+        $map = [
+            'deposit'     => 'under_collection',
+            'collection'  => 'under_collection',
+            'payment'     => 'paid',
+            'endorsement' => 'endorsed',
+            'return'      => 'returned',
+            'bounce'      => 'bounced',
+        ];
+        return $map[$portfolioType] ?? null;
+    }
+}

app/Modules/Accounting/Controllers/JournalTypeController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Controllers;
+
+use App\Core\Controller;
+use App\Core\Request;
+use App\Core\App;
+use App\Core\Response;
+use App\Modules\Accounting\Models\JournalType;
+
+class JournalTypeController extends Controller
+{
+    public function index(): Response
+    {
+        $this->authorize('accounting.journal_type.view');
+
+        $types = JournalType::query()
+            ->orderBy('code', 'ASC')
+            ->get();
+
+        return $this->view('Accounting/Views/journal_types/index', [
+            'types' => $types,
+        ]);
+    }
+
+    public function store(Request $request): Response
+    {
+        $this->authorize('accounting.journal_type.manage');
+
+        $data = $this->validate($request->all(), [
+            'code'    => 'required',
+            'name_ar' => 'required',
+            'name_en' => 'required',
+        ]);
+
+        if (JournalType::findByCode($data['code'])) {
+            return $this->redirect('/accounting/journal-types')
+                ->withError('كود نوع اليومية مستخدم بالفعل');
+        }
+
+        JournalType::create([
+            'code'              => strtoupper($data['code']),
+            'name_ar'           => $data['name_ar'],
+            'name_en'           => $data['name_en'],
+            'short_name_ar'     => $request->post('short_name_ar'),
+            'short_name_en'     => $request->post('short_name_en'),
+            'numbering_method'  => $request->post('numbering_method', 'yearly'),
+            'number_prefix'     => $request->post('number_prefix'),
+            'number_length'     => (int) $request->post('number_length', 6),
+            'is_auto_generated' => (int) ($request->post('is_auto_generated', 0)),
+            'is_default'        => (int) ($request->post('is_default', 0)),
+            'is_active'         => 1,
+        ]);
+
+        return $this->redirect('/accounting/journal-types')
+            ->withSuccess('تم إنشاء نوع اليومية بنجاح');
+    }
+
+    public function edit(Request $request, string $id): Response
+    {
+        $this->authorize('accounting.journal_type.manage');
+
+        $type = JournalType::findOrFail((int) $id);
+
+        return $this->view('Accounting/Views/journal_types/edit', [
+            'type' => $type->toArray(),
+        ]);
+    }
+
+    public function update(Request $request, string $id): Response
+    {
+        $this->authorize('accounting.journal_type.manage');
+
+        $type = JournalType::findOrFail((int) $id);
+
+        $data = $this->validate($request->all(), [
+            'name_ar' => 'required',
+            'name_en' => 'required',
+        ]);
+
+        $type->update([
+            'name_ar'           => $data['name_ar'],
+            'name_en'           => $data['name_en'],
+            'short_name_ar'     => $request->post('short_name_ar'),
+            'short_name_en'     => $request->post('short_name_en'),
+            'numbering_method'  => $request->post('numbering_method', 'yearly'),
+            'number_prefix'     => $request->post('number_prefix'),
+            'number_length'     => (int) $request->post('number_length', 6),
+            'is_auto_generated' => (int) ($request->post('is_auto_generated', 0)),
+            'is_default'        => (int) ($request->post('is_default', 0)),
+            'is_active'         => (int) ($request->post('is_active', 1)),
+        ]);
+
+        return $this->redirect('/accounting/journal-types')
+            ->withSuccess('تم تحديث نوع اليومية بنجاح');
+    }
+
+    public function toggleActive(Request $request, string $id): Response
+    {
+        $this->authorize('accounting.journal_type.manage');
+
+        $type = JournalType::findOrFail((int) $id);
+        $type->update([
+            'is_active' => $type->is_active ? 0 : 1,
+        ]);
+
+        return $this->redirect('/accounting/journal-types')
+            ->withSuccess('تم تحديث الحالة بنجاح');
+    }
+}

app/Modules/Accounting/Controllers/NegotiableInstrumentController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Controllers;
+
+use App\Core\Controller;
+use App\Core\Request;
+use App\Core\App;
+use App\Core\Response;
+use App\Modules\Accounting\Models\NegotiableInstrument;
+
+class NegotiableInstrumentController extends Controller
+{
+    public function index(Request $request): Response
+    {
+        $this->authorize('accounting.instruments.view');
+
+        $direction = $request->get('direction', 'receivable');
+        $status = $request->get('status', '');
+
+        $qb = NegotiableInstrument::query()
+            ->where('direction', '=', $direction);
+
+        if ($status) {
+            $qb->where('status', '=', $status);
+        }
+
+        $instruments = $qb->orderBy('due_date', 'ASC')->get();
+
+        $db = App::getInstance()->db();
+        $bankAccounts = $db->select("SELECT id, account_name_ar FROM bank_accounts WHERE is_active = 1 ORDER BY account_name_ar");
+
+        return $this->view('Accounting/Views/instruments/index', [
+            'instruments'  => $instruments,
+            'direction'    => $direction,
+            'status'       => $status,
+            'bankAccounts' => $bankAccounts,
+        ]);
+    }
+
+    public function store(Request $request): Response
+    {
+        $this->authorize('accounting.instruments.manage');
+
+        $data = $this->validate($request->all(), [
+            'instrument_type'   => 'required',
+            'direction'         => 'required',
+            'instrument_number' => 'required',
+            'amount'            => 'required',
+            'issue_date'        => 'required',
+            'due_date'          => 'required',
+        ]);
+
+        $session = App::getInstance()->session();
+
+        NegotiableInstrument::create([
+            'instrument_type'   => $data['instrument_type'],
+            'direction'         => $data['direction'],
+            'instrument_number' => $data['instrument_number'],
+            'amount'            => (float)$data['amount'],
+            'currency'          => $request->post('currency', 'EGP'),
+            'issue_date'        => $data['issue_date'],
+            'due_date'          => $data['due_date'],
+            'drawer_name'       => $request->post('drawer_name'),
+            'drawer_bank'       => $request->post('drawer_bank'),
+            'beneficiary_name'  => $request->post('beneficiary_name'),
+            'member_id'         => $request->post('member_id') ? (int)$request->post('member_id') : null,
+            'vendor_id'         => $request->post('vendor_id') ? (int)$request->post('vendor_id') : null,
+            'bank_account_id'   => $request->post('bank_account_id') ? (int)$request->post('bank_account_id') : null,
+            'notes'             => $request->post('notes'),
+            'status'            => 'in_hand',
+            'current_location'  => 'safe',
+            'created_by'        => (int)($session->get('employee_id') ?? 0) ?: null,
+        ]);
+
+        return $this->redirect('/accounting/instruments?direction=' . $data['direction'])
+            ->withSuccess('تم تسجيل الورقة التجارية بنجاح');
+    }
+
+    public function show(Request $request, string $id): Response
+    {
+        $this->authorize('accounting.instruments.view');
+
+        $instrument = NegotiableInstrument::findOrFail((int)$id);
+
+        return $this->view('Accounting/Views/instruments/show', [
+            'instrument' => $instrument->toArray(),
+        ]);
+    }
+
+    public function changeStatus(Request $request, string $id): Response
+    {
+        $this->authorize('accounting.instruments.manage');
+
+        $instrument = NegotiableInstrument::findOrFail((int)$id);
+        $newStatus = $request->post('new_status');
+
+        if (!$instrument->canTransitionTo($newStatus)) {
+            return $this->redirect('/accounting/instruments/' . $id)
+                ->withError('لا يمكن تغيير الحالة إلى: ' . (NegotiableInstrument::$statusLabels[$newStatus] ?? $newStatus));
+        }
+
+        $extra = [];
+        if ($request->post('bank_account_id')) {
+            $extra['bank_account_id'] = (int)$request->post('bank_account_id');
+        }
+        if ($request->post('endorsee_name')) {
+            $extra['endorsee_name'] = $request->post('endorsee_name');
+        }
+
+        $instrument->transitionTo($newStatus, $extra ?: null);
+
+        return $this->redirect('/accounting/instruments/' . $id)
+            ->withSuccess('تم تغيير الحالة إلى: ' . (NegotiableInstrument::$statusLabels[$newStatus] ?? $newStatus));
+    }
+
+    public function dueSoon(Request $request): Response
+    {
+        $this->authorize('accounting.instruments.view');
+
+        $days = (int)($request->get('days') ?? 7);
+        $instruments = NegotiableInstrument::getDueWithin($days);
+
+        return $this->view('Accounting/Views/instruments/due_soon', [
+            'instruments' => $instruments,
+            'days'        => $days,
+        ]);
+    }
+}

app/Modules/Accounting/Controllers/OpeningEntryController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Controllers;
+
+use App\Core\Controller;
+use App\Core\Request;
+use App\Core\App;
+use App\Core\Response;
+use App\Modules\Accounting\Models\HistoricalBalance;
+
+class OpeningEntryController extends Controller
+{
+    public function index(Request $request): Response
+    {
+        $this->authorize('accounting.opening_entry.view');
+
+        $db = App::getInstance()->db();
+        $fiscalYears = $db->select("SELECT id, name_ar, start_date, end_date, status FROM fiscal_years WHERE is_archived = 0 ORDER BY start_date DESC");
+        $selectedYearId = (int)($request->get('fiscal_year_id') ?? 0);
+
+        $historicalBalances = [];
+        if ($selectedYearId) {
+            $historicalBalances = $db->select("
+                SELECT hb.*, coa.code AS account_code, coa.name_ar AS account_name
+                FROM historical_balances hb
+                JOIN chart_of_accounts coa ON coa.id = hb.account_id
+                WHERE hb.fiscal_year_id = ?
+                ORDER BY coa.code
+            ", [$selectedYearId]);
+        }
+
+        return $this->view('Accounting/Views/opening_entries/index', [
+            'fiscalYears'        => $fiscalYears,
+            'selectedYearId'     => $selectedYearId,
+            'historicalBalances'  => $historicalBalances,
+        ]);
+    }
+
+    public function create(Request $request): Response
+    {
+        $this->authorize('accounting.opening_entry.manage');
+
+        $db = App::getInstance()->db();
+        $fiscalYears = $db->select("SELECT id, name_ar, start_date, end_date, status FROM fiscal_years WHERE is_archived = 0 AND status = 'open' ORDER BY start_date DESC");
+        $accounts = $db->select("SELECT id, code, name_ar, account_type FROM chart_of_accounts WHERE is_archived = 0 AND is_header = 0 ORDER BY code");
+
+        return $this->view('Accounting/Views/opening_entries/create', [
+            'fiscalYears' => $fiscalYears,
+            'accounts'    => $accounts,
+        ]);
+    }
+
+    public function store(Request $request): Response
+    {
+        $this->authorize('accounting.opening_entry.manage');
+
+        $fiscalYearId = (int)$request->post('fiscal_year_id');
+        $entries = $request->post('entries', []);
+
+        if (!$fiscalYearId || empty($entries)) {
+            return $this->redirect('/accounting/opening-entries/create')
+                ->withError('بيانات غير مكتملة');
+        }
+
+        $db = App::getInstance()->db();
+        $session = App::getInstance()->session();
+        $fy = $db->selectOne("SELECT * FROM fiscal_years WHERE id = ? AND status = 'open'", [$fiscalYearId]);
+
+        if (!$fy) {
+            return $this->redirect('/accounting/opening-entries/create')
+                ->withError('السنة المالية غير مفتوحة');
+        }
+
+        $totalDebit = 0;
+        $totalCredit = 0;
+        $lines = [];
+
+        foreach ($entries as $entry) {
+            $accountId = (int)($entry['account_id'] ?? 0);
+            $debit = (float)($entry['debit'] ?? 0);
+            $credit = (float)($entry['credit'] ?? 0);
+
+            if (!$accountId || ($debit == 0 && $credit == 0)) {
+                continue;
+            }
+
+            $totalDebit += $debit;
+            $totalCredit += $credit;
+            $lines[] = [
+                'account_id' => $accountId,
+                'debit'      => $debit,
+                'credit'     => $credit,
+                'description' => $entry['description'] ?? 'قيد افتتاحي',
+            ];
+        }
+
+        if (abs($totalDebit - $totalCredit) > 0.01) {
+            return $this->redirect('/accounting/opening-entries/create')
+                ->withError('القيد غير متوازن — المدين: ' . number_format($totalDebit, 2) . ' الدائن: ' . number_format($totalCredit, 2));
+        }
+
+        $now = date('Y-m-d H:i:s');
+        $entryNumber = 'OPN-' . substr($fy['start_date'], 0, 4) . '-001';
+
+        $db->insert('journal_entries', [
+            'entry_number'    => $entryNumber,
+            'entry_date'      => $fy['start_date'],
+            'fiscal_year_id'  => $fiscalYearId,
+            'reference_type'  => 'opening',
+            'description'     => 'قيد افتتاحي — ' . ($fy['name_ar'] ?? ''),
+            'total_debit'     => $totalDebit,
+            'total_credit'    => $totalCredit,
+            'status'          => 'posted',
+            'posted_at'       => $now,
+            'created_by'      => (int)($session->get('employee_id') ?? 0) ?: null,
+            'created_at'      => $now,
+            'updated_at'      => $now,
+        ]);
+
+        $journalEntryId = (int)$db->lastInsertId();
+
+        foreach ($lines as $line) {
+            $db->insert('journal_entry_lines', [
+                'journal_entry_id' => $journalEntryId,
+                'account_id'       => $line['account_id'],
+                'debit_amount'     => $line['debit'],
+                'credit_amount'    => $line['credit'],
+                'description'      => $line['description'],
+                'created_at'       => $now,
+                'updated_at'       => $now,
+            ]);
+        }
+
+        return $this->redirect('/accounting/opening-entries?fiscal_year_id=' . $fiscalYearId)
+            ->withSuccess('تم إنشاء القيد الافتتاحي بنجاح');
+    }
+
+    public function snapshot(Request $request): Response
+    {
+        $this->authorize('accounting.opening_entry.manage');
+
+        $fiscalYearId = (int)$request->post('fiscal_year_id');
+        if (!$fiscalYearId) {
+            return $this->redirect('/accounting/opening-entries')
+                ->withError('اختر سنة مالية');
+        }
+
+        $count = HistoricalBalance::snapshotYear($fiscalYearId);
+
+        return $this->redirect('/accounting/opening-entries?fiscal_year_id=' . $fiscalYearId)
+            ->withSuccess("تم حفظ أرصدة {$count} حساب كأرصدة تاريخية");
+    }
+}

app/Modules/Accounting/Models/AccountBudget.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Models;
+
+use App\Core\Model;
+
+class AccountBudget extends Model
+{
+    protected static string $table = 'account_budgets';
+    protected static array $fillable = [
+        'fiscal_year_id', 'account_id', 'period',
+        'budgeted_amount', 'notes', 'created_by',
+    ];
+    protected static bool $timestamps = true;
+    protected static bool $softDelete = false;
+
+    public static function getForYear(int $fiscalYearId): array
+    {
+        return static::query()
+            ->where('fiscal_year_id', '=', $fiscalYearId)
+            ->orderBy('account_id', 'ASC')
+            ->get();
+    }
+
+    public static function getForAccount(int $accountId, int $fiscalYearId): array
+    {
+        return static::query()
+            ->where('account_id', '=', $accountId)
+            ->where('fiscal_year_id', '=', $fiscalYearId)
+            ->orderBy('period', 'ASC')
+            ->get();
+    }
+
+    public static function upsert(int $fiscalYearId, int $accountId, string $period, float $amount, ?string $notes = null, ?int $createdBy = null): void
+    {
+        $existing = static::query()
+            ->where('fiscal_year_id', '=', $fiscalYearId)
+            ->where('account_id', '=', $accountId)
+            ->where('period', '=', $period)
+            ->first();
+
+        if ($existing) {
+            $instance = new static($existing);
+            $instance->exists = true;
+            $instance->update([
+                'budgeted_amount' => $amount,
+                'notes' => $notes,
+            ]);
+        } else {
+            static::create([
+                'fiscal_year_id'  => $fiscalYearId,
+                'account_id'      => $accountId,
+                'period'          => $period,
+                'budgeted_amount' => $amount,
+                'notes'           => $notes,
+                'created_by'      => $createdBy,
+            ]);
+        }
+    }
+}

app/Modules/Accounting/Models/AccountingDimension.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Models;
+
+use App\Core\Model;
+use App\Core\App;
+
+class AccountingDimension extends Model
+{
+    protected static string $table = 'accounting_dimensions';
+    protected static array $fillable = [
+        'code', 'name_ar', 'name_en', 'is_required', 'is_active',
+    ];
+    protected static bool $timestamps = true;
+    protected static bool $softDelete = false;
+
+    public static function getActive(): array
+    {
+        return static::query()
+            ->where('is_active', '=', 1)
+            ->orderBy('code', 'ASC')
+            ->get();
+    }
+
+    public function getValues(): array
+    {
+        $db = App::getInstance()->db();
+        return $db->select(
+            "SELECT * FROM accounting_dimension_values WHERE dimension_id = ? AND is_active = 1 ORDER BY code",
+            [(int)$this->id]
+        );
+    }
+
+    public static function getValuesForDimension(int $dimensionId): array
+    {
+        $db = App::getInstance()->db();
+        return $db->select(
+            "SELECT * FROM accounting_dimension_values WHERE dimension_id = ? AND is_active = 1 ORDER BY code",
+            [$dimensionId]
+        );
+    }
+}

app/Modules/Accounting/Models/AccountingDimensionValue.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Models;
+
+use App\Core\Model;
+
+class AccountingDimensionValue extends Model
+{
+    protected static string $table = 'accounting_dimension_values';
+    protected static array $fillable = [
+        'dimension_id', 'code', 'name_ar', 'name_en', 'parent_id', 'is_active',
+    ];
+    protected static bool $timestamps = true;
+    protected static bool $softDelete = false;
+}

app/Modules/Accounting/Models/CostCenterBudget.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Models;
+
+use App\Core\Model;
+
+class CostCenterBudget extends Model
+{
+    protected static string $table = 'cost_center_budgets';
+    protected static array $fillable = [
+        'fiscal_year_id', 'cost_center_id', 'account_id', 'period',
+        'budgeted_amount', 'notes', 'created_by',
+    ];
+    protected static bool $timestamps = true;
+    protected static bool $softDelete = false;
+
+    public static function getForYear(int $fiscalYearId): array
+    {
+        return static::query()
+            ->where('fiscal_year_id', '=', $fiscalYearId)
+            ->orderBy('cost_center_id', 'ASC')
+            ->get();
+    }
+
+    public static function getForCostCenter(int $costCenterId, int $fiscalYearId): array
+    {
+        return static::query()
+            ->where('cost_center_id', '=', $costCenterId)
+            ->where('fiscal_year_id', '=', $fiscalYearId)
+            ->orderBy('period', 'ASC')
+            ->get();
+    }
+
+    public static function upsert(int $fiscalYearId, int $costCenterId, ?int $accountId, string $period, float $amount, ?string $notes = null, ?int $createdBy = null): void
+    {
+        $qb = static::query()
+            ->where('fiscal_year_id', '=', $fiscalYearId)
+            ->where('cost_center_id', '=', $costCenterId)
+            ->where('period', '=', $period);
+
+        if ($accountId !== null) {
+            $qb->where('account_id', '=', $accountId);
+        } else {
+            $qb->whereNull('account_id');
+        }
+
+        $existing = $qb->first();
+
+        if ($existing) {
+            $instance = new static($existing);
+            $instance->exists = true;
+            $instance->update([
+                'budgeted_amount' => $amount,
+                'notes' => $notes,
+            ]);
+        } else {
+            static::create([
+                'fiscal_year_id'  => $fiscalYearId,
+                'cost_center_id'  => $costCenterId,
+                'account_id'      => $accountId,
+                'period'          => $period,
+                'budgeted_amount' => $amount,
+                'notes'           => $notes,
+                'created_by'      => $createdBy,
+            ]);
+        }
+    }
+}

app/Modules/Accounting/Models/DailyTransaction.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Models;
+
+use App\Core\Model;
+
+class DailyTransaction extends Model
+{
+    protected static string $table = 'daily_transactions';
+    protected static array $fillable = [
+        'transaction_date', 'journal_type_id', 'account_id', 'cost_center_id',
+        'amount', 'direction', 'description', 'document_number', 'currency',
+        'is_consolidated', 'consolidated_entry_id', 'branch_id', 'created_by',
+    ];
+    protected static bool $timestamps = false;
+    protected static bool $softDelete = false;
+
+    public static function getUnconsolidated(?string $date = null): array
+    {
+        $qb = static::query()->where('is_consolidated', '=', 0);
+        if ($date) {
+            $qb->where('transaction_date', '=', $date);
+        }
+        return $qb->orderBy('transaction_date', 'ASC')->get();
+    }
+
+    public static function getByDate(string $date): array
+    {
+        return static::query()
+            ->where('transaction_date', '=', $date)
+            ->orderBy('id', 'ASC')
+            ->get();
+    }
+}

app/Modules/Accounting/Models/HistoricalBalance.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Models;
+
+use App\Core\Model;
+use App\Core\App;
+
+class HistoricalBalance extends Model
+{
+    protected static string $table = 'historical_balances';
+    protected static array $fillable = [
+        'account_id', 'fiscal_year_id', 'period',
+        'debit_total', 'credit_total', 'closing_balance',
+    ];
+    protected static bool $timestamps = false;
+    protected static bool $softDelete = false;
+
+    public static function getForYear(int $fiscalYearId): array
+    {
+        return static::query()
+            ->where('fiscal_year_id', '=', $fiscalYearId)
+            ->orderBy('account_id', 'ASC')
+            ->get();
+    }
+
+    public static function snapshotYear(int $fiscalYearId): int
+    {
+        $db = App::getInstance()->db();
+
+        $balances = $db->select("
+            SELECT
+                jel.account_id,
+                SUM(jel.debit_amount) AS debit_total,
+                SUM(jel.credit_amount) AS credit_total,
+                SUM(jel.debit_amount) - SUM(jel.credit_amount) AS closing_balance
+            FROM journal_entry_lines jel
+            JOIN journal_entries je ON je.id = jel.journal_entry_id
+            WHERE je.fiscal_year_id = ? AND je.status = 'posted'
+            GROUP BY jel.account_id
+        ", [$fiscalYearId]);
+
+        $now = date('Y-m-d H:i:s');
+        $fy = $db->selectOne("SELECT start_date FROM fiscal_years WHERE id = ?", [$fiscalYearId]);
+        $year = $fy ? substr($fy['start_date'], 0, 4) : date('Y');
+        $count = 0;
+
+        foreach ($balances as $bal) {
+            $existing = $db->selectOne(
+                "SELECT id FROM historical_balances WHERE account_id = ? AND fiscal_year_id = ? AND period = ?",
+                [(int)$bal['account_id'], $fiscalYearId, $year]
+            );
+
+            if ($existing) {
+                $db->update('historical_balances', [
+                    'debit_total'     => (float)$bal['debit_total'],
+                    'credit_total'    => (float)$bal['credit_total'],
+                    'closing_balance' => (float)$bal['closing_balance'],
+                ], 'id = ?', [(int)$existing['id']]);
+            } else {
+                $db->insert('historical_balances', [
+                    'account_id'      => (int)$bal['account_id'],
+                    'fiscal_year_id'  => $fiscalYearId,
+                    'period'          => $year,
+                    'debit_total'     => (float)$bal['debit_total'],
+                    'credit_total'    => (float)$bal['credit_total'],
+                    'closing_balance' => (float)$bal['closing_balance'],
+                    'created_at'      => $now,
+                ]);
+            }
+            $count++;
+        }
+
+        return $count;
+    }
+}

app/Modules/Accounting/Models/InstrumentPortfolio.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Models;
+
+use App\Core\Model;
+use App\Core\App;
+
+class InstrumentPortfolio extends Model
+{
+    protected static string $table = 'instrument_portfolios';
+    protected static array $fillable = [
+        'portfolio_number', 'portfolio_type', 'portfolio_date',
+        'bank_account_id', 'total_amount', 'instrument_count',
+        'description', 'branch_id', 'journal_entry_id', 'status', 'created_by',
+    ];
+    protected static bool $timestamps = true;
+    protected static bool $softDelete = false;
+
+    public static array $typeLabels = [
+        'deposit'     => 'حافظة إيداع',
+        'collection'  => 'حافظة تحصيل',
+        'payment'     => 'حافظة دفع',
+        'endorsement' => 'حافظة تظهير',
+        'return'      => 'حافظة مرتجعات',
+        'bounce'      => 'حافظة مرتدات',
+    ];
+
+    public static function generateNumber(string $type): string
+    {
+        $db = App::getInstance()->db();
+        $prefix = strtoupper(substr($type, 0, 3)) . '-' . date('Y');
+        $last = $db->selectOne(
+            "SELECT portfolio_number FROM instrument_portfolios WHERE portfolio_number LIKE ? ORDER BY id DESC LIMIT 1",
+            [$prefix . '%']
+        );
+
+        if ($last) {
+            $num = (int)substr($last['portfolio_number'], -4) + 1;
+        } else {
+            $num = 1;
+        }
+
+        return $prefix . '-' . str_pad((string)$num, 4, '0', STR_PAD_LEFT);
+    }
+
+    public function getItems(): array
+    {
+        $db = App::getInstance()->db();
+        return $db->select("
+            SELECT ni.*
+            FROM negotiable_instruments ni
+            JOIN instrument_portfolio_items ipi ON ipi.instrument_id = ni.id
+            WHERE ipi.portfolio_id = ?
+            ORDER BY ni.due_date ASC
+        ", [(int)$this->id]);
+    }
+
+    public function addItem(int $instrumentId): void
+    {
+        $db = App::getInstance()->db();
+        $db->insert('instrument_portfolio_items', [
+            'portfolio_id'  => (int)$this->id,
+            'instrument_id' => $instrumentId,
+        ]);
+        $this->recalculate();
+    }
+
+    public function recalculate(): void
+    {
+        $db = App::getInstance()->db();
+        $stats = $db->selectOne("
+            SELECT COUNT(*) as cnt, COALESCE(SUM(ni.amount), 0) as total
+            FROM negotiable_instruments ni
+            JOIN instrument_portfolio_items ipi ON ipi.instrument_id = ni.id
+            WHERE ipi.portfolio_id = ?
+        ", [(int)$this->id]);
+
+        $this->update([
+            'instrument_count' => (int)$stats['cnt'],
+            'total_amount'     => (float)$stats['total'],
+        ]);
+    }
+}

app/Modules/Accounting/Models/JournalType.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Models;
+
+use App\Core\Model;
+use App\Core\App;
+
+class JournalType extends Model
+{
+    protected static string $table = 'journal_types';
+    protected static array $fillable = [
+        'code', 'name_ar', 'name_en', 'short_name_ar', 'short_name_en',
+        'numbering_method', 'number_prefix', 'number_length',
+        'is_auto_generated', 'is_default', 'is_active',
+    ];
+    protected static bool $timestamps = true;
+    protected static bool $softDelete = false;
+
+    public static function findByCode(string $code): ?static
+    {
+        $row = static::query()->where('code', '=', $code)->first();
+        if ($row === null) {
+            return null;
+        }
+        $instance = new static($row);
+        $instance->exists = true;
+        return $instance;
+    }
+
+    public static function getActive(): array
+    {
+        return static::query()
+            ->where('is_active', '=', 1)
+            ->orderBy('code', 'ASC')
+            ->get();
+    }
+
+    public static function getDefault(): ?static
+    {
+        $row = static::query()
+            ->where('is_default', '=', 1)
+            ->where('is_active', '=', 1)
+            ->first();
+        if ($row === null) {
+            return null;
+        }
+        $instance = new static($row);
+        $instance->exists = true;
+        return $instance;
+    }
+
+    public function generateNextNumber(?int $fiscalYearId = null): string
+    {
+        $db = App::getInstance()->db();
+        $prefix = $this->number_prefix ?? $this->code . '-';
+        $length = (int) ($this->number_length ?? 6);
+
+        if ($this->numbering_method === 'monthly') {
+            $period = date('Ym');
+            $likePattern = $prefix . $period . '%';
+        } else {
+            $year = date('Y');
+            $likePattern = $prefix . $year . '%';
+        }
+
+        $last = $db->selectOne(
+            "SELECT entry_number FROM journal_entries
+             WHERE entry_number LIKE ?
+             ORDER BY entry_number DESC LIMIT 1",
+            [$likePattern]
+        );
+
+        if ($last) {
+            $lastNum = (int) substr($last['entry_number'], -$length);
+            $nextNum = $lastNum + 1;
+        } else {
+            $nextNum = 1;
+        }
+
+        if ($this->numbering_method === 'monthly') {
+            return $prefix . date('Ym') . str_pad((string) $nextNum, $length, '0', STR_PAD_LEFT);
+        }
+
+        return $prefix . date('Y') . str_pad((string) $nextNum, $length, '0', STR_PAD_LEFT);
+    }
+}

app/Modules/Accounting/Models/NegotiableInstrument.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Models;
+
+use App\Core\Model;
+
+class NegotiableInstrument extends Model
+{
+    protected static string $table = 'negotiable_instruments';
+    protected static array $fillable = [
+        'instrument_type', 'direction', 'instrument_number', 'amount', 'currency',
+        'issue_date', 'due_date', 'drawer_name', 'drawer_bank',
+        'beneficiary_name', 'endorsee_name', 'status', 'current_location',
+        'bank_account_id', 'member_id', 'vendor_id', 'payment_id',
+        'journal_entry_id', 'notes', 'is_archived', 'created_by',
+    ];
+    protected static bool $timestamps = true;
+    protected static bool $softDelete = true;
+
+    public const STATUS_IN_HAND = 'in_hand';
+    public const STATUS_UNDER_COLLECTION = 'under_collection';
+    public const STATUS_COLLECTED = 'collected';
+    public const STATUS_BOUNCED = 'bounced';
+    public const STATUS_ENDORSED = 'endorsed';
+    public const STATUS_CANCELLED = 'cancelled';
+    public const STATUS_PAID = 'paid';
+    public const STATUS_RETURNED = 'returned';
+
+    public static array $statusLabels = [
+        'in_hand'          => 'في الخزينة',
+        'under_collection' => 'تحت التحصيل',
+        'collected'        => 'محصّل',
+        'bounced'          => 'مرتد',
+        'endorsed'         => 'مظهّر',
+        'cancelled'        => 'ملغي',
+        'paid'             => 'مدفوع',
+        'returned'         => 'مرتجع',
+    ];
+
+    public static array $directionLabels = [
+        'receivable' => 'أوراق قبض',
+        'payable'    => 'أوراق دفع',
+    ];
+
+    public static function getReceivables(string $status = ''): array
+    {
+        $qb = static::query()->where('direction', '=', 'receivable');
+        if ($status) {
+            $qb->where('status', '=', $status);
+        }
+        return $qb->orderBy('due_date', 'ASC')->get();
+    }
+
+    public static function getPayables(string $status = ''): array
+    {
+        $qb = static::query()->where('direction', '=', 'payable');
+        if ($status) {
+            $qb->where('status', '=', $status);
+        }
+        return $qb->orderBy('due_date', 'ASC')->get();
+    }
+
+    public static function getDueWithin(int $days): array
+    {
+        $future = date('Y-m-d', strtotime("+{$days} days"));
+        return static::query()
+            ->where('status', '=', 'in_hand')
+            ->where('due_date', '<=', $future)
+            ->where('due_date', '>=', date('Y-m-d'))
+            ->orderBy('due_date', 'ASC')
+            ->get();
+    }
+
+    public function canTransitionTo(string $newStatus): bool
+    {
+        $allowed = $this->getAllowedTransitions();
+        return in_array($newStatus, $allowed, true);
+    }
+
+    public function getAllowedTransitions(): array
+    {
+        $map = [
+            'in_hand'          => ['under_collection', 'endorsed', 'cancelled', 'paid', 'returned'],
+            'under_collection' => ['collected', 'bounced', 'returned'],
+            'collected'        => [],
+            'bounced'          => ['in_hand', 'cancelled'],
+            'endorsed'         => ['returned'],
+            'cancelled'        => [],
+            'paid'             => [],
+            'returned'         => ['in_hand'],
+        ];
+
+        return $map[$this->status] ?? [];
+    }
+
+    public function transitionTo(string $newStatus, ?array $extra = null): bool
+    {
+        if (!$this->canTransitionTo($newStatus)) {
+            return false;
+        }
+
+        $data = ['status' => $newStatus];
+
+        if ($newStatus === 'under_collection' || $newStatus === 'collected') {
+            $data['current_location'] = 'bank';
+        } elseif ($newStatus === 'endorsed') {
+            $data['current_location'] = 'endorsed_to';
+            if (isset($extra['endorsee_name'])) {
+                $data['endorsee_name'] = $extra['endorsee_name'];
+            }
+        } elseif ($newStatus === 'returned') {
+            $data['current_location'] = 'returned_to_drawer';
+        } elseif ($newStatus === 'in_hand') {
+            $data['current_location'] = 'safe';
+        }
+
+        if ($extra) {
+            if (isset($extra['bank_account_id'])) {
+                $data['bank_account_id'] = $extra['bank_account_id'];
+            }
+            if (isset($extra['journal_entry_id'])) {
+                $data['journal_entry_id'] = $extra['journal_entry_id'];
+            }
+        }
+
+        $this->update($data);
+        return true;
+    }
+}

app/Modules/Accounting/Routes.php

@@ -20,6 +20,13 @@ return [
     ['POST', '/accounting/chart-of-accounts/{id:\d+}',           'Accounting\Controllers\ChartOfAccountsController@update',        ['auth', 'csrf'], 'accounting.coa.manage'],
     ['GET',  '/accounting/chart-of-accounts/search',             'Accounting\Controllers\ChartOfAccountsController@search',        ['auth'], 'accounting.coa.view'],
 
+    // ── Journal Types ────────────────────────────────────────
+    ['GET',  '/accounting/journal-types',                        'Accounting\Controllers\JournalTypeController@index',             ['auth'], 'accounting.journal_type.view'],
+    ['POST', '/accounting/journal-types',                        'Accounting\Controllers\JournalTypeController@store',             ['auth', 'csrf'], 'accounting.journal_type.manage'],
+    ['GET',  '/accounting/journal-types/{id:\d+}/edit',          'Accounting\Controllers\JournalTypeController@edit',              ['auth'], 'accounting.journal_type.manage'],
+    ['POST', '/accounting/journal-types/{id:\d+}',              'Accounting\Controllers\JournalTypeController@update',            ['auth', 'csrf'], 'accounting.journal_type.manage'],
+    ['POST', '/accounting/journal-types/{id:\d+}/toggle-active', 'Accounting\Controllers\JournalTypeController@toggleActive',     ['auth', 'csrf'], 'accounting.journal_type.manage'],
+
     // ── Cost Centers ─────────────────────────────────────────
     ['GET',  '/accounting/cost-centers',                         'Accounting\Controllers\CostCenterController@index',              ['auth'], 'accounting.cost_center.view'],
     ['GET',  '/accounting/cost-centers/create',                  'Accounting\Controllers\CostCenterController@create',             ['auth'], 'accounting.cost_center.manage'],
@@ -27,6 +34,13 @@ return [
     ['GET',  '/accounting/cost-centers/{id:\d+}/edit',           'Accounting\Controllers\CostCenterController@edit',               ['auth'], 'accounting.cost_center.manage'],
     ['POST', '/accounting/cost-centers/{id:\d+}',                'Accounting\Controllers\CostCenterController@update',             ['auth', 'csrf'], 'accounting.cost_center.manage'],
 
+    // ── Budgets ──────────────────────────────────────────────
+    ['GET',  '/accounting/budgets',                              'Accounting\Controllers\BudgetController@index',                  ['auth'], 'accounting.budget.view'],
+    ['POST', '/accounting/budgets',                              'Accounting\Controllers\BudgetController@store',                  ['auth', 'csrf'], 'accounting.budget.manage'],
+    ['GET',  '/accounting/budgets/cost-centers',                 'Accounting\Controllers\BudgetController@costCenters',            ['auth'], 'accounting.budget.view'],
+    ['POST', '/accounting/budgets/cost-centers',                 'Accounting\Controllers\BudgetController@storeCostCenter',        ['auth', 'csrf'], 'accounting.budget.manage'],
+    ['GET',  '/accounting/budgets/variance',                     'Accounting\Controllers\BudgetController@varianceReport',         ['auth'], 'accounting.budget.view'],
+
     // ── Bank Accounts ────────────────────────────────────────
     ['GET',  '/accounting/bank-accounts',                        'Accounting\Controllers\BankAccountController@index',             ['auth'], 'accounting.bank_account.view'],
     ['GET',  '/accounting/bank-accounts/create',                 'Accounting\Controllers\BankAccountController@create',            ['auth'], 'accounting.bank_account.manage'],
@@ -43,6 +57,20 @@ return [
     ['POST', '/accounting/journal-entries/{id:\d+}/reverse',      'Accounting\Controllers\JournalEntryController@reverse',          ['auth', 'csrf'], 'accounting.journal.reverse'],
     ['GET',  '/accounting/journal-entries/search-accounts',       'Accounting\Controllers\JournalEntryController@searchAccounts',   ['auth'], 'accounting.journal.view'],
 
+    // ── Negotiable Instruments ──────────────────────────────
+    ['GET',  '/accounting/instruments',                          'Accounting\Controllers\NegotiableInstrumentController@index',     ['auth'], 'accounting.instruments.view'],
+    ['POST', '/accounting/instruments',                          'Accounting\Controllers\NegotiableInstrumentController@store',     ['auth', 'csrf'], 'accounting.instruments.manage'],
+    ['GET',  '/accounting/instruments/due-soon',                 'Accounting\Controllers\NegotiableInstrumentController@dueSoon',   ['auth'], 'accounting.instruments.view'],
+    ['GET',  '/accounting/instruments/{id:\d+}',                 'Accounting\Controllers\NegotiableInstrumentController@show',      ['auth'], 'accounting.instruments.view'],
+    ['POST', '/accounting/instruments/{id:\d+}/change-status',   'Accounting\Controllers\NegotiableInstrumentController@changeStatus', ['auth', 'csrf'], 'accounting.instruments.manage'],
+
+    // ── Instrument Portfolios ────────────────────────────────
+    ['GET',  '/accounting/portfolios',                           'Accounting\Controllers\InstrumentPortfolioController@index',      ['auth'], 'accounting.instruments.view'],
+    ['GET',  '/accounting/portfolios/create',                    'Accounting\Controllers\InstrumentPortfolioController@create',     ['auth'], 'accounting.instruments.manage'],
+    ['POST', '/accounting/portfolios',                           'Accounting\Controllers\InstrumentPortfolioController@store',      ['auth', 'csrf'], 'accounting.instruments.manage'],
+    ['GET',  '/accounting/portfolios/{id:\d+}',                  'Accounting\Controllers\InstrumentPortfolioController@show',       ['auth'], 'accounting.instruments.view'],
+    ['POST', '/accounting/portfolios/{id:\d+}/confirm',          'Accounting\Controllers\InstrumentPortfolioController@confirm',    ['auth', 'csrf'], 'accounting.instruments.manage'],
+
     // ── Bank Reconciliation ──────────────────────────────────
     ['GET',  '/accounting/bank-reconciliation',                   'Accounting\Controllers\BankReconciliationController@index',      ['auth'], 'accounting.bank_recon.view'],
     ['GET',  '/accounting/bank-reconciliation/create',            'Accounting\Controllers\BankReconciliationController@create',     ['auth'], 'accounting.bank_recon.manage'],
@@ -51,11 +79,29 @@ return [
     ['POST', '/accounting/bank-reconciliation/{id:\d+}/add-item', 'Accounting\Controllers\BankReconciliationController@addItem',   ['auth', 'csrf'], 'accounting.bank_recon.manage'],
     ['POST', '/accounting/bank-reconciliation/{id:\d+}/complete', 'Accounting\Controllers\BankReconciliationController@complete',   ['auth', 'csrf'], 'accounting.bank_recon.manage'],
 
+    // ── Accounting Dimensions ───────────────────────────────
+    ['GET',  '/accounting/dimensions',                           'Accounting\Controllers\DimensionController@index',                ['auth'], 'accounting.dimensions.view'],
+    ['POST', '/accounting/dimensions',                           'Accounting\Controllers\DimensionController@store',                ['auth', 'csrf'], 'accounting.dimensions.manage'],
+    ['GET',  '/accounting/dimensions/{id:\d+}',                  'Accounting\Controllers\DimensionController@show',                 ['auth'], 'accounting.dimensions.view'],
+    ['POST', '/accounting/dimensions/{id:\d+}/values',           'Accounting\Controllers\DimensionController@storeValue',           ['auth', 'csrf'], 'accounting.dimensions.manage'],
+    ['POST', '/accounting/dimensions/{id:\d+}/toggle-active',    'Accounting\Controllers\DimensionController@toggleActive',         ['auth', 'csrf'], 'accounting.dimensions.manage'],
+
     // ── Period Closing ───────────────────────────────────────
     ['GET',  '/accounting/period-closing',                        'Accounting\Controllers\PeriodClosingController@index',           ['auth'], 'accounting.period.view'],
     ['POST', '/accounting/period-closing/close-month',            'Accounting\Controllers\PeriodClosingController@closeMonth',      ['auth', 'csrf'], 'accounting.period.close'],
     ['POST', '/accounting/period-closing/reopen-month',           'Accounting\Controllers\PeriodClosingController@reopenMonth',     ['auth', 'csrf'], 'accounting.period.reopen'],
 
+    // ── Daily Transactions (Bulk Entry) ─────────────────────
+    ['GET',  '/accounting/daily-transactions',                   'Accounting\Controllers\DailyTransactionController@index',         ['auth'], 'accounting.daily_tx.view'],
+    ['POST', '/accounting/daily-transactions',                   'Accounting\Controllers\DailyTransactionController@store',         ['auth', 'csrf'], 'accounting.daily_tx.manage'],
+    ['POST', '/accounting/daily-transactions/consolidate',       'Accounting\Controllers\DailyTransactionController@consolidate',   ['auth', 'csrf'], 'accounting.daily_tx.manage'],
+
+    // ── Opening Entries & Historical Balances ───────────────
+    ['GET',  '/accounting/opening-entries',                      'Accounting\Controllers\OpeningEntryController@index',             ['auth'], 'accounting.opening_entry.view'],
+    ['GET',  '/accounting/opening-entries/create',               'Accounting\Controllers\OpeningEntryController@create',            ['auth'], 'accounting.opening_entry.manage'],
+    ['POST', '/accounting/opening-entries',                      'Accounting\Controllers\OpeningEntryController@store',             ['auth', 'csrf'], 'accounting.opening_entry.manage'],
+    ['POST', '/accounting/opening-entries/snapshot',             'Accounting\Controllers\OpeningEntryController@snapshot',          ['auth', 'csrf'], 'accounting.opening_entry.manage'],
+
     // ── GL Sync (super-admin) ───────────────────────────────
     ['POST', '/accounting/sync-gl',                              'Accounting\Controllers\ReportController@syncGL',              ['auth', 'csrf'], 'accounting.fiscal_year.manage'],
 

app/Modules/Accounting/Services/BudgetService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Services;
+
+use App\Core\App;
+
+class BudgetService
+{
+    public static function getVarianceReport(int $fiscalYearId, ?string $fromPeriod = null, ?string $toPeriod = null): array
+    {
+        $db = App::getInstance()->db();
+
+        $params = [$fiscalYearId];
+        $periodFilter = '';
+
+        if ($fromPeriod && $toPeriod) {
+            $periodFilter = " AND ab.period BETWEEN ? AND ?";
+            $params[] = $fromPeriod;
+            $params[] = $toPeriod;
+        }
+
+        $budgets = $db->select("
+            SELECT
+                ab.account_id,
+                coa.code AS account_code,
+                coa.name_ar AS account_name,
+                coa.account_type,
+                SUM(ab.budgeted_amount) AS total_budget
+            FROM account_budgets ab
+            JOIN chart_of_accounts coa ON coa.id = ab.account_id
+            WHERE ab.fiscal_year_id = ?
+            {$periodFilter}
+            GROUP BY ab.account_id, coa.code, coa.name_ar, coa.account_type
+            ORDER BY coa.code
+        ", $params);
+
+        $fy = $db->selectOne("SELECT start_date, end_date FROM fiscal_years WHERE id = ?", [$fiscalYearId]);
+        if (!$fy) {
+            return [];
+        }
+
+        $actualParams = [$fiscalYearId];
+        $actualPeriodFilter = '';
+        if ($fromPeriod && $toPeriod) {
+            $actualPeriodFilter = " AND je.entry_date BETWEEN ? AND ?";
+            $actualParams[] = $fromPeriod . '-01';
+            $actualParams[] = $toPeriod . '-31';
+        }
+
+        $actuals = $db->select("
+            SELECT
+                jel.account_id,
+                SUM(jel.debit_amount) AS total_debit,
+                SUM(jel.credit_amount) AS total_credit
+            FROM journal_entry_lines jel
+            JOIN journal_entries je ON je.id = jel.journal_entry_id
+            WHERE je.fiscal_year_id = ?
+              AND je.status = 'posted'
+              {$actualPeriodFilter}
+            GROUP BY jel.account_id
+        ", $actualParams);
+
+        $actualMap = [];
+        foreach ($actuals as $a) {
+            $actualMap[(int)$a['account_id']] = $a;
+        }
+
+        $report = [];
+        foreach ($budgets as $b) {
+            $accountId = (int)$b['account_id'];
+            $actual = $actualMap[$accountId] ?? ['total_debit' => 0, 'total_credit' => 0];
+
+            $debit = (float)$actual['total_debit'];
+            $credit = (float)$actual['total_credit'];
+
+            if (in_array($b['account_type'], ['expense', 'asset'])) {
+                $actualAmount = $debit - $credit;
+            } else {
+                $actualAmount = $credit - $debit;
+            }
+
+            $budget = (float)$b['total_budget'];
+            $variance = $budget - $actualAmount;
+            $variancePct = $budget != 0 ? ($variance / $budget) * 100 : 0;
+
+            $report[] = [
+                'account_id'    => $accountId,
+                'account_code'  => $b['account_code'],
+                'account_name'  => $b['account_name'],
+                'account_type'  => $b['account_type'],
+                'budgeted'      => $budget,
+                'actual'        => $actualAmount,
+                'variance'      => $variance,
+                'variance_pct'  => round($variancePct, 1),
+            ];
+        }
+
+        return $report;
+    }
+
+    public static function getCostCenterVariance(int $fiscalYearId, int $costCenterId): array
+    {
+        $db = App::getInstance()->db();
+
+        $budgets = $db->select("
+            SELECT
+                ccb.account_id,
+                coa.code AS account_code,
+                coa.name_ar AS account_name,
+                coa.account_type,
+                SUM(ccb.budgeted_amount) AS total_budget
+            FROM cost_center_budgets ccb
+            LEFT JOIN chart_of_accounts coa ON coa.id = ccb.account_id
+            WHERE ccb.fiscal_year_id = ? AND ccb.cost_center_id = ?
+            GROUP BY ccb.account_id, coa.code, coa.name_ar, coa.account_type
+            ORDER BY coa.code
+        ", [$fiscalYearId, $costCenterId]);
+
+        $actuals = $db->select("
+            SELECT
+                jel.account_id,
+                SUM(jel.debit_amount) AS total_debit,
+                SUM(jel.credit_amount) AS total_credit
+            FROM journal_entry_lines jel
+            JOIN journal_entries je ON je.id = jel.journal_entry_id
+            WHERE je.fiscal_year_id = ?
+              AND je.status = 'posted'
+              AND jel.cost_center_id = ?
+            GROUP BY jel.account_id
+        ", [$fiscalYearId, $costCenterId]);
+
+        $actualMap = [];
+        foreach ($actuals as $a) {
+            $actualMap[(int)$a['account_id']] = $a;
+        }
+
+        $report = [];
+        foreach ($budgets as $b) {
+            $accountId = (int)($b['account_id'] ?? 0);
+            $actual = $actualMap[$accountId] ?? ['total_debit' => 0, 'total_credit' => 0];
+
+            $debit = (float)$actual['total_debit'];
+            $credit = (float)$actual['total_credit'];
+            $accountType = $b['account_type'] ?? 'expense';
+
+            if (in_array($accountType, ['expense', 'asset'])) {
+                $actualAmount = $debit - $credit;
+            } else {
+                $actualAmount = $credit - $debit;
+            }
+
+            $budget = (float)$b['total_budget'];
+            $variance = $budget - $actualAmount;
+            $variancePct = $budget != 0 ? ($variance / $budget) * 100 : 0;
+
+            $report[] = [
+                'account_id'    => $accountId,
+                'account_code'  => $b['account_code'] ?? '—',
+                'account_name'  => $b['account_name'] ?? 'إجمالي المركز',
+                'account_type'  => $accountType,
+                'budgeted'      => $budget,
+                'actual'        => $actualAmount,
+                'variance'      => $variance,
+                'variance_pct'  => round($variancePct, 1),
+            ];
+        }
+
+        return $report;
+    }
+}

app/Modules/Accounting/Services/DailyTransactionService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Services;
+
+use App\Core\App;
+use App\Modules\Accounting\Models\DailyTransaction;
+
+class DailyTransactionService
+{
+    public static function consolidate(string $date, ?int $journalTypeId = null): ?int
+    {
+        $db = App::getInstance()->db();
+
+        $qb = DailyTransaction::query()
+            ->where('is_consolidated', '=', 0)
+            ->where('transaction_date', '=', $date);
+
+        if ($journalTypeId) {
+            $qb->where('journal_type_id', '=', $journalTypeId);
+        }
+
+        $transactions = $qb->get();
+
+        if (empty($transactions)) {
+            return null;
+        }
+
+        $lines = [];
+        $totalDebit = 0;
+        $totalCredit = 0;
+
+        foreach ($transactions as $tx) {
+            $accountId = (int)$tx['account_id'];
+            $amount = (float)$tx['amount'];
+            $direction = $tx['direction'];
+
+            $debit = $direction === 'debit' ? $amount : 0;
+            $credit = $direction === 'credit' ? $amount : 0;
+            $totalDebit += $debit;
+            $totalCredit += $credit;
+
+            $lines[] = [
+                'account_id'     => $accountId,
+                'debit_amount'   => $debit,
+                'credit_amount'  => $credit,
+                'cost_center_id' => $tx['cost_center_id'] ? (int)$tx['cost_center_id'] : null,
+                'description'    => $tx['description'] ?? 'حركة يومية مجمعة',
+            ];
+        }
+
+        $fy = $db->selectOne("SELECT id FROM fiscal_years WHERE is_current = 1 AND is_archived = 0");
+        if (!$fy) {
+            return null;
+        }
+
+        $now = date('Y-m-d H:i:s');
+        $entryNumber = 'DT-' . str_replace('-', '', $date) . '-001';
+
+        $existing = $db->selectOne("SELECT id FROM journal_entries WHERE entry_number = ?", [$entryNumber]);
+        if ($existing) {
+            $suffix = $db->selectOne(
+                "SELECT COUNT(*) as cnt FROM journal_entries WHERE entry_number LIKE ?",
+                ['DT-' . str_replace('-', '', $date) . '%']
+            );
+            $num = ((int)($suffix['cnt'] ?? 0)) + 1;
+            $entryNumber = 'DT-' . str_replace('-', '', $date) . '-' . str_pad((string)$num, 3, '0', STR_PAD_LEFT);
+        }
+
+        $db->insert('journal_entries', [
+            'entry_number'    => $entryNumber,
+            'entry_date'      => $date,
+            'fiscal_year_id'  => (int)$fy['id'],
+            'reference_type'  => 'daily_consolidated',
+            'description'     => 'قيد مجمع — حركات يومية ' . $date,
+            'total_debit'     => $totalDebit,
+            'total_credit'    => $totalCredit,
+            'status'          => 'posted',
+            'posted_at'       => $now,
+            'created_at'      => $now,
+            'updated_at'      => $now,
+        ]);
+
+        $journalEntryId = (int)$db->lastInsertId();
+
+        foreach ($lines as $line) {
+            $db->insert('journal_entry_lines', [
+                'journal_entry_id' => $journalEntryId,
+                'account_id'       => $line['account_id'],
+                'debit_amount'     => $line['debit_amount'],
+                'credit_amount'    => $line['credit_amount'],
+                'cost_center_id'   => $line['cost_center_id'],
+                'description'      => $line['description'],
+                'created_at'       => $now,
+                'updated_at'       => $now,
+            ]);
+        }
+
+        $txIds = array_column($transactions, 'id');
+        if (!empty($txIds)) {
+            $placeholders = implode(',', array_fill(0, count($txIds), '?'));
+            $db->query(
+                "UPDATE daily_transactions SET is_consolidated = 1, consolidated_entry_id = ? WHERE id IN ({$placeholders})",
+                array_merge([$journalEntryId], $txIds)
+            );
+        }
+
+        return $journalEntryId;
+    }
+}

app/Modules/Accounting/Views/budgets/cost_centers.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>موازنات مراكز التكلفة<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div style="display:flex;justify-content:space-between;align-items:center;margin-bottom:15px;">
+    <h2 style="margin:0;">الموازنات التقديرية — مراكز التكلفة</h2>
+    <a href="/accounting/budgets<?= $selectedYearId ? '?fiscal_year_id='.$selectedYearId : '' ?>" class="btn btn-outline">موازنات الحسابات</a>
+</div>
+
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;">
+        <form method="GET" style="display:flex;gap:10px;align-items:end;">
+            <div style="flex:1;">
+                <label class="form-label" style="font-size:12px;">السنة المالية</label>
+                <select name="fiscal_year_id" class="form-select" onchange="this.form.submit()">
+                    <option value="">— اختر —</option>
+                    <?php foreach ($fiscalYears as $fy): ?>
+                        <option value="<?= (int)$fy['id'] ?>" <?= (int)$fy['id'] === $selectedYearId ? 'selected' : '' ?>><?= e($fy['name_ar']) ?></option>
+                    <?php endforeach; ?>
+                </select>
+            </div>
+        </form>
+    </div>
+</div>
+
+<?php if ($selectedYearId): ?>
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;">إدخال موازنة لمركز تكلفة</h3>
+    </div>
+    <div style="padding:20px;">
+        <form method="POST" action="/accounting/budgets/cost-centers">
+            <?= csrf_field() ?>
+            <input type="hidden" name="fiscal_year_id" value="<?= $selectedYearId ?>">
+            <div style="display:grid;grid-template-columns:1fr 1fr;gap:15px;margin-bottom:15px;">
+                <div>
+                    <label class="form-label">مركز التكلفة <span style="color:#DC2626;">*</span></label>
+                    <select name="cost_center_id" class="form-select" required>
+                        <option value="">— اختر —</option>
+                        <?php foreach ($costCenters as $cc): ?>
+                            <option value="<?= (int)$cc['id'] ?>"><?= e($cc['code']) ?> — <?= e($cc['name_ar']) ?></option>
+                        <?php endforeach; ?>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label">ملاحظات</label>
+                    <input type="text" name="budget_notes" class="form-input" placeholder="ملاحظات اختيارية">
+                </div>
+            </div>
+            <div style="overflow-x:auto;">
+                <table class="data-table" style="width:100%;">
+                    <thead>
+                        <tr>
+                            <?php for ($m = 1; $m <= 12; $m++): ?>
+                                <?php $period = date('Y') . '-' . str_pad((string)$m, 2, '0', STR_PAD_LEFT); ?>
+                                <th style="text-align:center;font-size:12px;"><?= $period ?></th>
+                            <?php endfor; ?>
+                        </tr>
+                    </thead>
+                    <tbody>
+                        <tr>
+                            <?php for ($m = 1; $m <= 12; $m++): ?>
+                                <?php $period = date('Y') . '-' . str_pad((string)$m, 2, '0', STR_PAD_LEFT); ?>
+                                <td><input type="number" name="amounts[<?= $period ?>]" class="form-input" style="width:100px;text-align:center;" step="0.01" min="0" value="0"></td>
+                            <?php endfor; ?>
+                        </tr>
+                    </tbody>
+                </table>
+            </div>
+            <div style="margin-top:15px;">
+                <button type="submit" class="btn btn-primary">حفظ الموازنة</button>
+            </div>
+        </form>
+    </div>
+</div>
+
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;">الموازنات المسجلة</h3>
+    </div>
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>مركز التكلفة</th>
+                    <th style="text-align:center;">إجمالي الموازنة</th>
+                    <th style="text-align:center;">عدد الشهور</th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php
+                $ccMap = [];
+                foreach ($costCenters as $cc) $ccMap[(int)$cc['id']] = $cc;
+                ?>
+                <?php if (!empty($budgets)): ?>
+                    <?php foreach ($budgets as $ccId => $periods): ?>
+                        <?php
+                            $cc = $ccMap[$ccId] ?? null;
+                            $total = array_sum(array_column($periods, 'budgeted_amount'));
+                        ?>
+                        <tr>
+                            <td><?= $cc ? e($cc['code'] . ' — ' . $cc['name_ar']) : 'مركز #' . $ccId ?></td>
+                            <td style="text-align:center;font-weight:600;"><?= number_format($total, 2) ?></td>
+                            <td style="text-align:center;"><?= count($periods) ?></td>
+                        </tr>
+                    <?php endforeach; ?>
+                <?php else: ?>
+                    <tr><td colspan="3" style="text-align:center;color:#6B7280;padding:30px;">لا توجد موازنات مسجلة</td></tr>
+                <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+<?php endif; ?>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/budgets/index.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>الموازنات التقديرية<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div style="display:flex;justify-content:space-between;align-items:center;margin-bottom:15px;">
+    <h2 style="margin:0;">الموازنات التقديرية — حسابات</h2>
+    <a href="/accounting/budgets/cost-centers<?= $selectedYearId ? '?fiscal_year_id='.$selectedYearId : '' ?>" class="btn btn-outline">موازنات مراكز التكلفة</a>
+</div>
+
+<!-- Year Selector -->
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;">
+        <form method="GET" style="display:flex;gap:10px;align-items:end;">
+            <div style="flex:1;">
+                <label class="form-label" style="font-size:12px;">السنة المالية</label>
+                <select name="fiscal_year_id" class="form-select" onchange="this.form.submit()">
+                    <option value="">— اختر —</option>
+                    <?php foreach ($fiscalYears as $fy): ?>
+                        <option value="<?= (int)$fy['id'] ?>" <?= (int)$fy['id'] === $selectedYearId ? 'selected' : '' ?>><?= e($fy['name_ar']) ?></option>
+                    <?php endforeach; ?>
+                </select>
+            </div>
+        </form>
+    </div>
+</div>
+
+<?php if ($selectedYearId): ?>
+<!-- Budget Entry Form -->
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;">إدخال موازنة لحساب</h3>
+    </div>
+    <div style="padding:20px;">
+        <form method="POST" action="/accounting/budgets">
+            <?= csrf_field() ?>
+            <input type="hidden" name="fiscal_year_id" value="<?= $selectedYearId ?>">
+            <div style="display:grid;grid-template-columns:1fr 1fr;gap:15px;margin-bottom:15px;">
+                <div>
+                    <label class="form-label">الحساب <span style="color:#DC2626;">*</span></label>
+                    <select name="account_id" class="form-select" required>
+                        <option value="">— اختر حساب —</option>
+                        <?php foreach ($accounts as $acc): ?>
+                            <option value="<?= (int)$acc['id'] ?>"><?= e($acc['code']) ?> — <?= e($acc['name_ar']) ?></option>
+                        <?php endforeach; ?>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label">ملاحظات</label>
+                    <input type="text" name="budget_notes" class="form-input" placeholder="ملاحظات اختيارية">
+                </div>
+            </div>
+            <div style="overflow-x:auto;">
+                <table class="data-table" style="width:100%;">
+                    <thead>
+                        <tr>
+                            <?php for ($m = 1; $m <= 12; $m++): ?>
+                                <?php $period = date('Y') . '-' . str_pad((string)$m, 2, '0', STR_PAD_LEFT); ?>
+                                <th style="text-align:center;font-size:12px;"><?= $period ?></th>
+                            <?php endfor; ?>
+                        </tr>
+                    </thead>
+                    <tbody>
+                        <tr>
+                            <?php for ($m = 1; $m <= 12; $m++): ?>
+                                <?php $period = date('Y') . '-' . str_pad((string)$m, 2, '0', STR_PAD_LEFT); ?>
+                                <td><input type="number" name="amounts[<?= $period ?>]" class="form-input" style="width:100px;text-align:center;" step="0.01" min="0" value="0"></td>
+                            <?php endfor; ?>
+                        </tr>
+                    </tbody>
+                </table>
+            </div>
+            <div style="margin-top:15px;">
+                <button type="submit" class="btn btn-primary">حفظ الموازنة</button>
+            </div>
+        </form>
+    </div>
+</div>
+
+<!-- Existing Budgets Summary -->
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;">الموازنات المسجلة</h3>
+    </div>
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>الحساب</th>
+                    <th style="text-align:center;">إجمالي الموازنة</th>
+                    <th style="text-align:center;">عدد الشهور</th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php
+                $accountMap = [];
+                foreach ($accounts as $acc) $accountMap[(int)$acc['id']] = $acc;
+                ?>
+                <?php if (!empty($budgets)): ?>
+                    <?php foreach ($budgets as $accountId => $periods): ?>
+                        <?php
+                            $acc = $accountMap[$accountId] ?? null;
+                            $total = array_sum(array_column($periods, 'budgeted_amount'));
+                        ?>
+                        <tr>
+                            <td><?= $acc ? e($acc['code'] . ' — ' . $acc['name_ar']) : 'حساب #' . $accountId ?></td>
+                            <td style="text-align:center;font-weight:600;"><?= number_format($total, 2) ?></td>
+                            <td style="text-align:center;"><?= count($periods) ?></td>
+                        </tr>
+                    <?php endforeach; ?>
+                <?php else: ?>
+                    <tr><td colspan="3" style="text-align:center;color:#6B7280;padding:30px;">لا توجد موازنات مسجلة لهذه السنة</td></tr>
+                <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+
+<div style="margin-top:15px;">
+    <a href="/accounting/budgets/variance<?= $selectedYearId ? '?fiscal_year_id='.$selectedYearId : '' ?>" class="btn btn-outline">تقرير الانحرافات</a>
+</div>
+<?php endif; ?>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/budgets/variance_report.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>تقرير الانحرافات<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div style="display:flex;justify-content:space-between;align-items:center;margin-bottom:15px;">
+    <h2 style="margin:0;">تقرير انحرافات الموازنة</h2>
+    <a href="/accounting/budgets<?= $selectedYearId ? '?fiscal_year_id='.$selectedYearId : '' ?>" class="btn btn-outline">العودة للموازنات</a>
+</div>
+
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;">
+        <form method="GET" style="display:flex;gap:10px;align-items:end;flex-wrap:wrap;">
+            <div>
+                <label class="form-label" style="font-size:12px;">السنة المالية</label>
+                <select name="fiscal_year_id" class="form-select">
+                    <?php foreach ($fiscalYears as $fy): ?>
+                        <option value="<?= (int)$fy['id'] ?>" <?= (int)$fy['id'] === $selectedYearId ? 'selected' : '' ?>><?= e($fy['name_ar']) ?></option>
+                    <?php endforeach; ?>
+                </select>
+            </div>
+            <div>
+                <label class="form-label" style="font-size:12px;">من فترة</label>
+                <input type="month" name="from_period" class="form-input" value="<?= e($fromPeriod ?? '') ?>" dir="ltr">
+            </div>
+            <div>
+                <label class="form-label" style="font-size:12px;">إلى فترة</label>
+                <input type="month" name="to_period" class="form-input" value="<?= e($toPeriod ?? '') ?>" dir="ltr">
+            </div>
+            <div>
+                <button type="submit" class="btn btn-primary">عرض</button>
+            </div>
+        </form>
+    </div>
+</div>
+
+<?php if (!empty($report)): ?>
+<div class="card">
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>كود الحساب</th>
+                    <th>اسم الحساب</th>
+                    <th>النوع</th>
+                    <th style="text-align:center;">الموازنة</th>
+                    <th style="text-align:center;">الفعلي</th>
+                    <th style="text-align:center;">الانحراف</th>
+                    <th style="text-align:center;">النسبة %</th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php
+                $totalBudget = 0;
+                $totalActual = 0;
+                $totalVariance = 0;
+                $typeLabels = ['expense' => 'مصروف', 'revenue' => 'إيراد', 'asset' => 'أصل', 'liability' => 'التزام', 'equity' => 'حقوق ملكية'];
+                ?>
+                <?php foreach ($report as $row): ?>
+                    <?php
+                    $totalBudget += $row['budgeted'];
+                    $totalActual += $row['actual'];
+                    $totalVariance += $row['variance'];
+                    $isOverrun = $row['variance'] < 0;
+                    ?>
+                    <tr>
+                        <td style="direction:ltr;text-align:right;font-weight:600;"><?= e($row['account_code']) ?></td>
+                        <td><?= e($row['account_name']) ?></td>
+                        <td><?= $typeLabels[$row['account_type']] ?? $row['account_type'] ?></td>
+                        <td style="text-align:center;"><?= number_format($row['budgeted'], 2) ?></td>
+                        <td style="text-align:center;"><?= number_format($row['actual'], 2) ?></td>
+                        <td style="text-align:center;color:<?= $isOverrun ? '#DC2626' : '#059669' ?>;font-weight:600;">
+                            <?= number_format($row['variance'], 2) ?>
+                        </td>
+                        <td style="text-align:center;color:<?= $isOverrun ? '#DC2626' : '#059669' ?>;">
+                            <?= $row['variance_pct'] ?>%
+                        </td>
+                    </tr>
+                <?php endforeach; ?>
+            </tbody>
+            <tfoot>
+                <tr style="font-weight:700;background:#F9FAFB;">
+                    <td colspan="3">الإجمالي</td>
+                    <td style="text-align:center;"><?= number_format($totalBudget, 2) ?></td>
+                    <td style="text-align:center;"><?= number_format($totalActual, 2) ?></td>
+                    <td style="text-align:center;color:<?= $totalVariance < 0 ? '#DC2626' : '#059669' ?>;"><?= number_format($totalVariance, 2) ?></td>
+                    <td style="text-align:center;">—</td>
+                </tr>
+            </tfoot>
+        </table>
+    </div>
+</div>
+<?php elseif ($selectedYearId): ?>
+<div class="card">
+    <div style="padding:30px;text-align:center;color:#6B7280;">
+        لا توجد بيانات موازنة لهذه السنة المالية
+    </div>
+</div>
+<?php endif; ?>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/daily_transactions/index.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>الحركات اليومية<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div style="display:flex;justify-content:space-between;align-items:center;margin-bottom:15px;">
+    <h2 style="margin:0;">الحركات اليومية — <?= e($date) ?></h2>
+</div>
+
+<!-- Date Selector -->
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;">
+        <form method="GET" style="display:flex;gap:10px;align-items:end;">
+            <div>
+                <label class="form-label" style="font-size:12px;">التاريخ</label>
+                <input type="date" name="date" class="form-input" value="<?= e($date) ?>" dir="ltr" onchange="this.form.submit()">
+            </div>
+        </form>
+    </div>
+</div>
+
+<!-- Quick Entry Form -->
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;">إدخال سريع</h3>
+    </div>
+    <div style="padding:20px;">
+        <form method="POST" action="/accounting/daily-transactions">
+            <?= csrf_field() ?>
+            <input type="hidden" name="transaction_date" value="<?= e($date) ?>">
+            <div style="display:grid;grid-template-columns:1fr 1fr 1fr 1fr;gap:15px;">
+                <div>
+                    <label class="form-label">الحساب <span style="color:#DC2626;">*</span></label>
+                    <select name="account_id" class="form-select" required>
+                        <option value="">— اختر —</option>
+                        <?php foreach ($accounts as $acc): ?>
+                            <option value="<?= (int)$acc['id'] ?>"><?= e($acc['code']) ?> — <?= e($acc['name_ar']) ?></option>
+                        <?php endforeach; ?>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label">المبلغ <span style="color:#DC2626;">*</span></label>
+                    <input type="number" name="amount" class="form-input" required step="0.01" min="0.01" dir="ltr">
+                </div>
+                <div>
+                    <label class="form-label">الاتجاه <span style="color:#DC2626;">*</span></label>
+                    <select name="direction" class="form-select" required>
+                        <option value="debit">مدين</option>
+                        <option value="credit">دائن</option>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label">نوع اليومية</label>
+                    <select name="journal_type_id" class="form-select">
+                        <option value="">— بدون —</option>
+                        <?php foreach ($journalTypes as $jt): ?>
+                            <option value="<?= (int)$jt['id'] ?>"><?= e($jt['name_ar']) ?></option>
+                        <?php endforeach; ?>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label">مركز التكلفة</label>
+                    <select name="cost_center_id" class="form-select">
+                        <option value="">— بدون —</option>
+                        <?php foreach ($costCenters as $cc): ?>
+                            <option value="<?= (int)$cc['id'] ?>"><?= e($cc['code']) ?> — <?= e($cc['name_ar']) ?></option>
+                        <?php endforeach; ?>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label">رقم المستند</label>
+                    <input type="text" name="document_number" class="form-input" dir="ltr">
+                </div>
+                <div style="grid-column:span 2;">
+                    <label class="form-label">بيان</label>
+                    <input type="text" name="description" class="form-input">
+                </div>
+            </div>
+            <div style="margin-top:15px;">
+                <button type="submit" class="btn btn-primary">تسجيل</button>
+            </div>
+        </form>
+    </div>
+</div>
+
+<!-- Transactions List -->
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;display:flex;justify-content:space-between;align-items:center;">
+        <h3 style="margin:0;">حركات اليوم</h3>
+        <?php
+        $unconsolidated = array_filter($transactions, fn($t) => !(int)$t['is_consolidated']);
+        ?>
+        <?php if (!empty($unconsolidated)): ?>
+        <form method="POST" action="/accounting/daily-transactions/consolidate" style="display:inline;">
+            <?= csrf_field() ?>
+            <input type="hidden" name="date" value="<?= e($date) ?>">
+            <button type="submit" class="btn btn-primary" onclick="return confirm('سيتم تجميع كل الحركات غير المجمعة في قيد يومية واحد. متابعة؟');">
+                تجميع في قيد (<?= count($unconsolidated) ?> حركة)
+            </button>
+        </form>
+        <?php endif; ?>
+    </div>
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>#</th>
+                    <th>الحساب</th>
+                    <th>مدين</th>
+                    <th>دائن</th>
+                    <th>نوع اليومية</th>
+                    <th>بيان</th>
+                    <th>مستند</th>
+                    <th>الحالة</th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php
+                $totalDebit = 0; $totalCredit = 0;
+                foreach ($transactions as $i => $tx):
+                    $isDebit = $tx['direction'] === 'debit';
+                    $amount = (float)$tx['amount'];
+                    if ($isDebit) $totalDebit += $amount; else $totalCredit += $amount;
+                    $acc = $accountMap[(int)$tx['account_id']] ?? null;
+                    $jt = isset($tx['journal_type_id']) ? ($typeMap[(int)$tx['journal_type_id']] ?? null) : null;
+                ?>
+                    <tr>
+                        <td><?= $i + 1 ?></td>
+                        <td><?= $acc ? e($acc['code'] . ' — ' . $acc['name_ar']) : '#' . $tx['account_id'] ?></td>
+                        <td style="text-align:center;<?= $isDebit ? 'font-weight:600;' : 'color:#9CA3AF;' ?>"><?= $isDebit ? number_format($amount, 2) : '—' ?></td>
+                        <td style="text-align:center;<?= !$isDebit ? 'font-weight:600;' : 'color:#9CA3AF;' ?>"><?= !$isDebit ? number_format($amount, 2) : '—' ?></td>
+                        <td><?= $jt ? e($jt['name_ar']) : '—' ?></td>
+                        <td><?= e($tx['description'] ?? '—') ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= e($tx['document_number'] ?? '—') ?></td>
+                        <td>
+                            <?php if ((int)$tx['is_consolidated']): ?>
+                                <span style="color:#059669;font-weight:600;">مجمّع</span>
+                            <?php else: ?>
+                                <span style="color:#D97706;">معلّق</span>
+                            <?php endif; ?>
+                        </td>
+                    </tr>
+                <?php endforeach; ?>
+                <?php if (empty($transactions)): ?>
+                    <tr><td colspan="8" style="text-align:center;color:#6B7280;padding:30px;">لا توجد حركات لهذا اليوم</td></tr>
+                <?php endif; ?>
+            </tbody>
+            <?php if (!empty($transactions)): ?>
+            <tfoot>
+                <tr style="font-weight:700;background:#F9FAFB;">
+                    <td colspan="2">الإجمالي</td>
+                    <td style="text-align:center;"><?= number_format($totalDebit, 2) ?></td>
+                    <td style="text-align:center;"><?= number_format($totalCredit, 2) ?></td>
+                    <td colspan="4"></td>
+                </tr>
+            </tfoot>
+            <?php endif; ?>
+        </table>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/dimensions/index.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>الأبعاد المحاسبية<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div style="display:flex;justify-content:space-between;align-items:center;margin-bottom:15px;">
+    <h2 style="margin:0;">الأبعاد المحاسبية</h2>
+    <button type="button" id="btn-new-dim" class="btn btn-primary">+ بُعد جديد</button>
+</div>
+
+<div class="card" id="create-form" style="margin-bottom:15px;display:none;">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;">إنشاء بُعد محاسبي</h3>
+    </div>
+    <div style="padding:20px;">
+        <form method="POST" action="/accounting/dimensions">
+            <?= csrf_field() ?>
+            <div style="display:grid;grid-template-columns:1fr 1fr 1fr 1fr;gap:15px;">
+                <div>
+                    <label class="form-label">الكود <span style="color:#DC2626;">*</span></label>
+                    <input type="text" name="code" class="form-input" required maxlength="20" dir="ltr" style="text-transform:uppercase;">
+                </div>
+                <div>
+                    <label class="form-label">الاسم (عربي) <span style="color:#DC2626;">*</span></label>
+                    <input type="text" name="name_ar" class="form-input" required>
+                </div>
+                <div>
+                    <label class="form-label">الاسم (إنجليزي) <span style="color:#DC2626;">*</span></label>
+                    <input type="text" name="name_en" class="form-input" required dir="ltr">
+                </div>
+                <div style="display:flex;align-items:end;">
+                    <label class="form-label" style="display:flex;align-items:center;gap:6px;margin:0;">
+                        <input type="checkbox" name="is_required" value="1"> إلزامي
+                    </label>
+                </div>
+            </div>
+            <div style="margin-top:15px;display:flex;gap:8px;">
+                <button type="submit" class="btn btn-primary">حفظ</button>
+                <button type="button" id="btn-cancel-dim" class="btn btn-outline">إلغاء</button>
+            </div>
+        </form>
+    </div>
+</div>
+
+<div class="card">
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>الكود</th>
+                    <th>الاسم (عربي)</th>
+                    <th>الاسم (إنجليزي)</th>
+                    <th>إلزامي</th>
+                    <th>الحالة</th>
+                    <th></th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($dimensions as $dim): ?>
+                    <tr>
+                        <td style="font-weight:600;direction:ltr;text-align:right;"><?= e($dim['code']) ?></td>
+                        <td><?= e($dim['name_ar']) ?></td>
+                        <td dir="ltr" style="text-align:right;"><?= e($dim['name_en']) ?></td>
+                        <td><?= (int)$dim['is_required'] ? '<span style="color:#D97706;">نعم</span>' : '—' ?></td>
+                        <td>
+                            <form method="POST" action="/accounting/dimensions/<?= (int)$dim['id'] ?>/toggle-active" style="display:inline;">
+                                <?= csrf_field() ?>
+                                <button type="submit" style="background:none;border:none;cursor:pointer;color:<?= (int)$dim['is_active'] ? '#059669' : '#DC2626' ?>;font-weight:600;">
+                                    <?= (int)$dim['is_active'] ? 'نشط' : 'موقف' ?>
+                                </button>
+                            </form>
+                        </td>
+                        <td><a href="/accounting/dimensions/<?= (int)$dim['id'] ?>" class="btn btn-sm btn-outline">القيم</a></td>
+                    </tr>
+                <?php endforeach; ?>
+                <?php if (empty($dimensions)): ?>
+                    <tr><td colspan="6" style="text-align:center;color:#6B7280;padding:30px;">لا توجد أبعاد محاسبية</td></tr>
+                <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+
+<script>
+(function(){
+    var btn = document.getElementById('btn-new-dim');
+    var form = document.getElementById('create-form');
+    var cancel = document.getElementById('btn-cancel-dim');
+    if(btn) btn.addEventListener('click', function(){ form.style.display='block'; btn.style.display='none'; });
+    if(cancel) cancel.addEventListener('click', function(){ form.style.display='none'; btn.style.display=''; });
+})();
+</script>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/dimensions/show.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>قيم البُعد المحاسبي<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div style="display:flex;justify-content:space-between;align-items:center;margin-bottom:15px;">
+    <h2 style="margin:0;"><?= e($dimension['name_ar']) ?> (<?= e($dimension['code']) ?>)</h2>
+    <a href="/accounting/dimensions" class="btn btn-outline">العودة</a>
+</div>
+
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;">إضافة قيمة</h3>
+    </div>
+    <div style="padding:20px;">
+        <form method="POST" action="/accounting/dimensions/<?= (int)$dimension['id'] ?>/values">
+            <?= csrf_field() ?>
+            <div style="display:grid;grid-template-columns:1fr 1fr 1fr 1fr;gap:15px;">
+                <div>
+                    <label class="form-label">الكود <span style="color:#DC2626;">*</span></label>
+                    <input type="text" name="code" class="form-input" required maxlength="20" dir="ltr" style="text-transform:uppercase;">
+                </div>
+                <div>
+                    <label class="form-label">الاسم (عربي) <span style="color:#DC2626;">*</span></label>
+                    <input type="text" name="name_ar" class="form-input" required>
+                </div>
+                <div>
+                    <label class="form-label">الاسم (إنجليزي) <span style="color:#DC2626;">*</span></label>
+                    <input type="text" name="name_en" class="form-input" required dir="ltr">
+                </div>
+                <div>
+                    <label class="form-label">الأب</label>
+                    <select name="parent_id" class="form-select">
+                        <option value="">— بدون —</option>
+                        <?php foreach ($values as $v): ?>
+                            <option value="<?= (int)$v['id'] ?>"><?= e($v['code']) ?> — <?= e($v['name_ar']) ?></option>
+                        <?php endforeach; ?>
+                    </select>
+                </div>
+            </div>
+            <div style="margin-top:15px;">
+                <button type="submit" class="btn btn-primary">إضافة</button>
+            </div>
+        </form>
+    </div>
+</div>
+
+<div class="card">
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>الكود</th>
+                    <th>الاسم (عربي)</th>
+                    <th>الاسم (إنجليزي)</th>
+                    <th>الأب</th>
+                    <th>الحالة</th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php
+                $valMap = [];
+                foreach ($values as $v) $valMap[(int)$v['id']] = $v;
+                ?>
+                <?php foreach ($values as $v): ?>
+                    <tr>
+                        <td style="font-weight:600;direction:ltr;text-align:right;"><?= e($v['code']) ?></td>
+                        <td><?= e($v['name_ar']) ?></td>
+                        <td dir="ltr" style="text-align:right;"><?= e($v['name_en']) ?></td>
+                        <td><?= isset($v['parent_id']) && isset($valMap[(int)$v['parent_id']]) ? e($valMap[(int)$v['parent_id']]['name_ar']) : '—' ?></td>
+                        <td><span style="color:<?= (int)$v['is_active'] ? '#059669' : '#DC2626' ?>;"><?= (int)$v['is_active'] ? 'نشط' : 'موقف' ?></span></td>
+                    </tr>
+                <?php endforeach; ?>
+                <?php if (empty($values)): ?>
+                    <tr><td colspan="5" style="text-align:center;color:#6B7280;padding:30px;">لا توجد قيم — أضف قيمًا أعلاه</td></tr>
+                <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/instruments/due_soon.php

+<?php
+use App\Modules\Accounting\Models\NegotiableInstrument;
+$__template->layout('Layout.main');
+?>
+
+<?php $__template->section('title'); ?>أوراق مستحقة قريبًا<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div style="display:flex;justify-content:space-between;align-items:center;margin-bottom:15px;">
+    <h2 style="margin:0;">أوراق مستحقة خلال <?= $days ?> يوم</h2>
+    <a href="/accounting/instruments" class="btn btn-outline">العودة</a>
+</div>
+
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;">
+        <form method="GET" style="display:flex;gap:10px;align-items:end;">
+            <div>
+                <label class="form-label" style="font-size:12px;">عدد الأيام</label>
+                <select name="days" class="form-select" onchange="this.form.submit()">
+                    <option value="3" <?= $days === 3 ? 'selected' : '' ?>>3 أيام</option>
+                    <option value="7" <?= $days === 7 ? 'selected' : '' ?>>7 أيام</option>
+                    <option value="14" <?= $days === 14 ? 'selected' : '' ?>>14 يوم</option>
+                    <option value="30" <?= $days === 30 ? 'selected' : '' ?>>30 يوم</option>
+                </select>
+            </div>
+        </form>
+    </div>
+</div>
+
+<div class="card">
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>رقم الورقة</th>
+                    <th>النوع</th>
+                    <th>الاتجاه</th>
+                    <th>المبلغ</th>
+                    <th>تاريخ الاستحقاق</th>
+                    <th>الساحب</th>
+                    <th></th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($instruments as $inst): ?>
+                    <tr>
+                        <td style="font-weight:600;direction:ltr;text-align:right;"><?= e($inst['instrument_number']) ?></td>
+                        <td><?= $inst['instrument_type'] === 'check' ? 'شيك' : 'كمبيالة' ?></td>
+                        <td><?= NegotiableInstrument::$directionLabels[$inst['direction']] ?? $inst['direction'] ?></td>
+                        <td style="font-weight:600;"><?= number_format((float)$inst['amount'], 2) ?></td>
+                        <td style="direction:ltr;text-align:right;color:#D97706;font-weight:600;"><?= e($inst['due_date']) ?></td>
+                        <td><?= e($inst['drawer_name'] ?? '—') ?></td>
+                        <td><a href="/accounting/instruments/<?= (int)$inst['id'] ?>" class="btn btn-sm btn-outline">عرض</a></td>
+                    </tr>
+                <?php endforeach; ?>
+                <?php if (empty($instruments)): ?>
+                    <tr><td colspan="7" style="text-align:center;color:#6B7280;padding:30px;">لا توجد أوراق مستحقة خلال هذه الفترة</td></tr>
+                <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/instruments/index.php

+<?php
+use App\Modules\Accounting\Models\NegotiableInstrument;
+$__template->layout('Layout.main');
+?>
+
+<?php $__template->section('title'); ?>الأوراق التجارية<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div style="display:flex;justify-content:space-between;align-items:center;margin-bottom:15px;">
+    <h2 style="margin:0;"><?= $direction === 'receivable' ? 'أوراق القبض' : 'أوراق الدفع' ?></h2>
+    <div style="display:flex;gap:8px;">
+        <a href="/accounting/instruments/due-soon" class="btn btn-outline">مستحقة قريبًا</a>
+        <a href="/accounting/portfolios" class="btn btn-outline">الحوافظ</a>
+        <button type="button" id="btn-new-inst" class="btn btn-primary">+ ورقة جديدة</button>
+    </div>
+</div>
+
+<!-- Filters -->
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;">
+        <form method="GET" style="display:flex;gap:10px;align-items:end;flex-wrap:wrap;">
+            <div>
+                <label class="form-label" style="font-size:12px;">الاتجاه</label>
+                <select name="direction" class="form-select" onchange="this.form.submit()">
+                    <option value="receivable" <?= $direction === 'receivable' ? 'selected' : '' ?>>أوراق قبض</option>
+                    <option value="payable" <?= $direction === 'payable' ? 'selected' : '' ?>>أوراق دفع</option>
+                </select>
+            </div>
+            <div>
+                <label class="form-label" style="font-size:12px;">الحالة</label>
+                <select name="status" class="form-select" onchange="this.form.submit()">
+                    <option value="">الكل</option>
+                    <?php foreach (NegotiableInstrument::$statusLabels as $k => $v): ?>
+                        <option value="<?= $k ?>" <?= $status === $k ? 'selected' : '' ?>><?= $v ?></option>
+                    <?php endforeach; ?>
+                </select>
+            </div>
+        </form>
+    </div>
+</div>
+
+<!-- Create Form -->
+<div class="card" id="create-form" style="margin-bottom:15px;display:none;">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;">تسجيل ورقة تجارية جديدة</h3>
+    </div>
+    <div style="padding:20px;">
+        <form method="POST" action="/accounting/instruments">
+            <?= csrf_field() ?>
+            <div style="display:grid;grid-template-columns:1fr 1fr 1fr;gap:15px;">
+                <div>
+                    <label class="form-label">النوع <span style="color:#DC2626;">*</span></label>
+                    <select name="instrument_type" class="form-select" required>
+                        <option value="check">شيك</option>
+                        <option value="promissory_note">كمبيالة</option>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label">الاتجاه <span style="color:#DC2626;">*</span></label>
+                    <select name="direction" class="form-select" required>
+                        <option value="receivable" <?= $direction === 'receivable' ? 'selected' : '' ?>>ورقة قبض</option>
+                        <option value="payable" <?= $direction === 'payable' ? 'selected' : '' ?>>ورقة دفع</option>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label">رقم الورقة <span style="color:#DC2626;">*</span></label>
+                    <input type="text" name="instrument_number" class="form-input" required dir="ltr">
+                </div>
+                <div>
+                    <label class="form-label">المبلغ <span style="color:#DC2626;">*</span></label>
+                    <input type="number" name="amount" class="form-input" required step="0.01" min="0.01" dir="ltr">
+                </div>
+                <div>
+                    <label class="form-label">تاريخ الإصدار <span style="color:#DC2626;">*</span></label>
+                    <input type="date" name="issue_date" class="form-input" required dir="ltr" value="<?= date('Y-m-d') ?>">
+                </div>
+                <div>
+                    <label class="form-label">تاريخ الاستحقاق <span style="color:#DC2626;">*</span></label>
+                    <input type="date" name="due_date" class="form-input" required dir="ltr">
+                </div>
+                <div>
+                    <label class="form-label">اسم الساحب</label>
+                    <input type="text" name="drawer_name" class="form-input">
+                </div>
+                <div>
+                    <label class="form-label">بنك الساحب</label>
+                    <input type="text" name="drawer_bank" class="form-input">
+                </div>
+                <div>
+                    <label class="form-label">المستفيد</label>
+                    <input type="text" name="beneficiary_name" class="form-input">
+                </div>
+                <div>
+                    <label class="form-label">الحساب البنكي</label>
+                    <select name="bank_account_id" class="form-select">
+                        <option value="">— بدون —</option>
+                        <?php foreach ($bankAccounts as $ba): ?>
+                            <option value="<?= (int)$ba['id'] ?>"><?= e($ba['account_name_ar']) ?></option>
+                        <?php endforeach; ?>
+                    </select>
+                </div>
+                <div style="grid-column:1/-1;">
+                    <label class="form-label">ملاحظات</label>
+                    <input type="text" name="notes" class="form-input">
+                </div>
+            </div>
+            <div style="margin-top:15px;display:flex;gap:8px;">
+                <button type="submit" class="btn btn-primary">حفظ</button>
+                <button type="button" id="btn-cancel-inst" class="btn btn-outline">إلغاء</button>
+            </div>
+        </form>
+    </div>
+</div>
+
+<!-- List -->
+<div class="card">
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>رقم الورقة</th>
+                    <th>النوع</th>
+                    <th>المبلغ</th>
+                    <th>تاريخ الاستحقاق</th>
+                    <th>الساحب</th>
+                    <th>الحالة</th>
+                    <th></th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($instruments as $inst): ?>
+                    <tr>
+                        <td style="font-weight:600;direction:ltr;text-align:right;"><?= e($inst['instrument_number']) ?></td>
+                        <td><?= $inst['instrument_type'] === 'check' ? 'شيك' : 'كمبيالة' ?></td>
+                        <td style="font-weight:600;"><?= number_format((float)$inst['amount'], 2) ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= e($inst['due_date']) ?></td>
+                        <td><?= e($inst['drawer_name'] ?? '—') ?></td>
+                        <td>
+                            <?php
+                            $statusColor = match($inst['status']) {
+                                'collected', 'paid' => '#059669',
+                                'bounced' => '#DC2626',
+                                'under_collection' => '#D97706',
+                                'endorsed' => '#2563EB',
+                                'cancelled' => '#6B7280',
+                                default => '#374151',
+                            };
+                            ?>
+                            <span style="color:<?= $statusColor ?>;font-weight:600;"><?= NegotiableInstrument::$statusLabels[$inst['status']] ?? $inst['status'] ?></span>
+                        </td>
+                        <td><a href="/accounting/instruments/<?= (int)$inst['id'] ?>" class="btn btn-sm btn-outline">عرض</a></td>
+                    </tr>
+                <?php endforeach; ?>
+                <?php if (empty($instruments)): ?>
+                    <tr><td colspan="7" style="text-align:center;color:#6B7280;padding:30px;">لا توجد أوراق تجارية</td></tr>
+                <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+
+<script>
+(function(){
+    var btn = document.getElementById('btn-new-inst');
+    var form = document.getElementById('create-form');
+    var cancel = document.getElementById('btn-cancel-inst');
+    if(btn) btn.addEventListener('click', function(){ form.style.display='block'; btn.style.display='none'; });
+    if(cancel) cancel.addEventListener('click', function(){ form.style.display='none'; btn.style.display=''; });
+})();
+</script>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/instruments/show.php

+<?php
+use App\Modules\Accounting\Models\NegotiableInstrument;
+$__template->layout('Layout.main');
+?>
+
+<?php $__template->section('title'); ?>تفاصيل الورقة التجارية<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div style="display:flex;justify-content:space-between;align-items:center;margin-bottom:15px;">
+    <h2 style="margin:0;">ورقة #<?= e($instrument['instrument_number']) ?></h2>
+    <a href="/accounting/instruments?direction=<?= e($instrument['direction']) ?>" class="btn btn-outline">العودة</a>
+</div>
+
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:20px;">
+        <div style="display:grid;grid-template-columns:1fr 1fr 1fr;gap:15px;">
+            <div>
+                <span style="font-size:12px;color:#6B7280;">النوع</span>
+                <p style="margin:4px 0;font-weight:600;"><?= $instrument['instrument_type'] === 'check' ? 'شيك' : 'كمبيالة' ?></p>
+            </div>
+            <div>
+                <span style="font-size:12px;color:#6B7280;">الاتجاه</span>
+                <p style="margin:4px 0;font-weight:600;"><?= NegotiableInstrument::$directionLabels[$instrument['direction']] ?? $instrument['direction'] ?></p>
+            </div>
+            <div>
+                <span style="font-size:12px;color:#6B7280;">الحالة</span>
+                <p style="margin:4px 0;font-weight:700;color:<?= $instrument['status'] === 'bounced' ? '#DC2626' : '#059669' ?>;">
+                    <?= NegotiableInstrument::$statusLabels[$instrument['status']] ?? $instrument['status'] ?>
+                </p>
+            </div>
+            <div>
+                <span style="font-size:12px;color:#6B7280;">المبلغ</span>
+                <p style="margin:4px 0;font-weight:700;font-size:18px;"><?= number_format((float)$instrument['amount'], 2) ?> <?= e($instrument['currency']) ?></p>
+            </div>
+            <div>
+                <span style="font-size:12px;color:#6B7280;">تاريخ الإصدار</span>
+                <p style="margin:4px 0;"><?= e($instrument['issue_date']) ?></p>
+            </div>
+            <div>
+                <span style="font-size:12px;color:#6B7280;">تاريخ الاستحقاق</span>
+                <p style="margin:4px 0;font-weight:600;"><?= e($instrument['due_date']) ?></p>
+            </div>
+            <div>
+                <span style="font-size:12px;color:#6B7280;">الساحب</span>
+                <p style="margin:4px 0;"><?= e($instrument['drawer_name'] ?? '—') ?></p>
+            </div>
+            <div>
+                <span style="font-size:12px;color:#6B7280;">بنك الساحب</span>
+                <p style="margin:4px 0;"><?= e($instrument['drawer_bank'] ?? '—') ?></p>
+            </div>
+            <div>
+                <span style="font-size:12px;color:#6B7280;">المستفيد</span>
+                <p style="margin:4px 0;"><?= e($instrument['beneficiary_name'] ?? '—') ?></p>
+            </div>
+            <?php if ($instrument['endorsee_name']): ?>
+            <div>
+                <span style="font-size:12px;color:#6B7280;">المظهّر إليه</span>
+                <p style="margin:4px 0;"><?= e($instrument['endorsee_name']) ?></p>
+            </div>
+            <?php endif; ?>
+            <div>
+                <span style="font-size:12px;color:#6B7280;">الموقع الحالي</span>
+                <p style="margin:4px 0;"><?php
+                    $locations = ['safe' => 'الخزينة', 'bank' => 'البنك', 'endorsed_to' => 'مظهّر', 'returned_to_drawer' => 'مرتجع للساحب'];
+                    echo $locations[$instrument['current_location']] ?? $instrument['current_location'];
+                ?></p>
+            </div>
+            <?php if ($instrument['notes']): ?>
+            <div style="grid-column:1/-1;">
+                <span style="font-size:12px;color:#6B7280;">ملاحظات</span>
+                <p style="margin:4px 0;"><?= e($instrument['notes']) ?></p>
+            </div>
+            <?php endif; ?>
+        </div>
+    </div>
+</div>
+
+<!-- Status Change -->
+<?php
+$inst = new NegotiableInstrument($instrument);
+$inst->exists = true;
+$allowed = $inst->getAllowedTransitions();
+?>
+<?php if (!empty($allowed)): ?>
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;">تغيير الحالة</h3>
+    </div>
+    <div style="padding:20px;">
+        <form method="POST" action="/accounting/instruments/<?= (int)$instrument['id'] ?>/change-status">
+            <?= csrf_field() ?>
+            <div style="display:flex;gap:10px;align-items:end;flex-wrap:wrap;">
+                <div>
+                    <label class="form-label">الحالة الجديدة</label>
+                    <select name="new_status" class="form-select" required>
+                        <?php foreach ($allowed as $s): ?>
+                            <option value="<?= $s ?>"><?= NegotiableInstrument::$statusLabels[$s] ?? $s ?></option>
+                        <?php endforeach; ?>
+                    </select>
+                </div>
+                <div id="endorsee-field" style="display:none;">
+                    <label class="form-label">المظهّر إليه</label>
+                    <input type="text" name="endorsee_name" class="form-input">
+                </div>
+                <div>
+                    <button type="submit" class="btn btn-primary">تنفيذ</button>
+                </div>
+            </div>
+        </form>
+    </div>
+</div>
+<script>
+(function(){
+    var sel = document.querySelector('[name="new_status"]');
+    var ef = document.getElementById('endorsee-field');
+    if(sel && ef) sel.addEventListener('change', function(){ ef.style.display = this.value==='endorsed'?'block':'none'; });
+})();
+</script>
+<?php endif; ?>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/journal_types/edit.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>تعديل نوع يومية<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;">تعديل: <?= e($type['code']) ?> — <?= e($type['name_ar']) ?></h3>
+    </div>
+    <div style="padding:20px;">
+        <form method="POST" action="/accounting/journal-types/<?= (int)$type['id'] ?>">
+            <?= csrf_field() ?>
+            <div style="display:grid;grid-template-columns:1fr 1fr 1fr;gap:15px;">
+                <div>
+                    <label class="form-label">الكود</label>
+                    <input type="text" class="form-input" value="<?= e($type['code']) ?>" disabled dir="ltr" style="background:#F3F4F6;">
+                </div>
+                <div>
+                    <label class="form-label">الاسم (عربي) <span style="color:#DC2626;">*</span></label>
+                    <input type="text" name="name_ar" class="form-input" value="<?= e($type['name_ar']) ?>" required>
+                </div>
+                <div>
+                    <label class="form-label">الاسم (إنجليزي) <span style="color:#DC2626;">*</span></label>
+                    <input type="text" name="name_en" class="form-input" value="<?= e($type['name_en']) ?>" required dir="ltr">
+                </div>
+                <div>
+                    <label class="form-label">الاسم المختصر (عربي)</label>
+                    <input type="text" name="short_name_ar" class="form-input" value="<?= e($type['short_name_ar'] ?? '') ?>" maxlength="20">
+                </div>
+                <div>
+                    <label class="form-label">الاسم المختصر (إنجليزي)</label>
+                    <input type="text" name="short_name_en" class="form-input" value="<?= e($type['short_name_en'] ?? '') ?>" dir="ltr" maxlength="20">
+                </div>
+                <div>
+                    <label class="form-label">طريقة الترقيم</label>
+                    <select name="numbering_method" class="form-select">
+                        <option value="yearly" <?= ($type['numbering_method'] ?? 'yearly') === 'yearly' ? 'selected' : '' ?>>سنوي</option>
+                        <option value="monthly" <?= ($type['numbering_method'] ?? '') === 'monthly' ? 'selected' : '' ?>>شهري</option>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label">بادئة الرقم</label>
+                    <input type="text" name="number_prefix" class="form-input" value="<?= e($type['number_prefix'] ?? '') ?>" dir="ltr" maxlength="10">
+                </div>
+                <div>
+                    <label class="form-label">طول الرقم</label>
+                    <input type="number" name="number_length" class="form-input" value="<?= (int)($type['number_length'] ?? 6) ?>" min="3" max="10" dir="ltr">
+                </div>
+                <div style="display:flex;align-items:end;gap:20px;">
+                    <label class="form-label" style="display:flex;align-items:center;gap:6px;margin:0;">
+                        <input type="checkbox" name="is_auto_generated" value="1" <?= (int)($type['is_auto_generated'] ?? 0) ? 'checked' : '' ?>> آلي فقط
+                    </label>
+                    <label class="form-label" style="display:flex;align-items:center;gap:6px;margin:0;">
+                        <input type="checkbox" name="is_default" value="1" <?= (int)($type['is_default'] ?? 0) ? 'checked' : '' ?>> افتراضي
+                    </label>
+                    <label class="form-label" style="display:flex;align-items:center;gap:6px;margin:0;">
+                        <input type="checkbox" name="is_active" value="1" <?= (int)($type['is_active'] ?? 1) ? 'checked' : '' ?>> نشط
+                    </label>
+                </div>
+            </div>
+            <div style="margin-top:20px;display:flex;gap:8px;">
+                <button type="submit" class="btn btn-primary">حفظ</button>
+                <a href="/accounting/journal-types" class="btn btn-outline">إلغاء</a>
+            </div>
+        </form>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/journal_types/index.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>أنواع اليومية<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div style="display:flex;justify-content:space-between;align-items:center;margin-bottom:15px;">
+    <h2 style="margin:0;">أنواع اليومية</h2>
+    <button type="button" id="btn-new-type" class="btn btn-primary">+ نوع يومية جديد</button>
+</div>
+
+<!-- Create Form (hidden by default) -->
+<div class="card" id="create-form" style="margin-bottom:15px;display:none;">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;">إنشاء نوع يومية جديد</h3>
+    </div>
+    <div style="padding:20px;">
+        <form method="POST" action="/accounting/journal-types">
+            <?= csrf_field() ?>
+            <div style="display:grid;grid-template-columns:1fr 1fr 1fr;gap:15px;">
+                <div>
+                    <label class="form-label">الكود <span style="color:#DC2626;">*</span></label>
+                    <input type="text" name="code" class="form-input" required maxlength="10" dir="ltr" placeholder="GEN" style="text-transform:uppercase;">
+                </div>
+                <div>
+                    <label class="form-label">الاسم (عربي) <span style="color:#DC2626;">*</span></label>
+                    <input type="text" name="name_ar" class="form-input" required placeholder="يومية عامة">
+                </div>
+                <div>
+                    <label class="form-label">الاسم (إنجليزي) <span style="color:#DC2626;">*</span></label>
+                    <input type="text" name="name_en" class="form-input" required dir="ltr" placeholder="General Journal">
+                </div>
+                <div>
+                    <label class="form-label">الاسم المختصر (عربي)</label>
+                    <input type="text" name="short_name_ar" class="form-input" maxlength="20">
+                </div>
+                <div>
+                    <label class="form-label">الاسم المختصر (إنجليزي)</label>
+                    <input type="text" name="short_name_en" class="form-input" dir="ltr" maxlength="20">
+                </div>
+                <div>
+                    <label class="form-label">طريقة الترقيم</label>
+                    <select name="numbering_method" class="form-select">
+                        <option value="yearly">سنوي</option>
+                        <option value="monthly">شهري</option>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label">بادئة الرقم</label>
+                    <input type="text" name="number_prefix" class="form-input" dir="ltr" maxlength="10" placeholder="GEN-">
+                </div>
+                <div>
+                    <label class="form-label">طول الرقم</label>
+                    <input type="number" name="number_length" class="form-input" value="6" min="3" max="10" dir="ltr">
+                </div>
+                <div style="display:flex;align-items:end;gap:20px;">
+                    <label class="form-label" style="display:flex;align-items:center;gap:6px;margin:0;">
+                        <input type="checkbox" name="is_auto_generated" value="1"> آلي فقط
+                    </label>
+                    <label class="form-label" style="display:flex;align-items:center;gap:6px;margin:0;">
+                        <input type="checkbox" name="is_default" value="1"> افتراضي
+                    </label>
+                </div>
+            </div>
+            <div style="margin-top:15px;display:flex;gap:8px;">
+                <button type="submit" class="btn btn-primary">حفظ</button>
+                <button type="button" id="btn-cancel-create" class="btn btn-outline">إلغاء</button>
+            </div>
+        </form>
+    </div>
+</div>
+
+<!-- List -->
+<div class="card">
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>الكود</th>
+                    <th>الاسم</th>
+                    <th>طريقة الترقيم</th>
+                    <th>البادئة</th>
+                    <th>آلي</th>
+                    <th>افتراضي</th>
+                    <th>الحالة</th>
+                    <th></th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($types as $t): ?>
+                    <tr>
+                        <td style="font-weight:600;direction:ltr;text-align:right;"><?= e($t['code']) ?></td>
+                        <td><?= e($t['name_ar']) ?><br><small style="color:#6B7280;"><?= e($t['name_en']) ?></small></td>
+                        <td><?= $t['numbering_method'] === 'yearly' ? 'سنوي' : 'شهري' ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= e($t['number_prefix'] ?? '—') ?></td>
+                        <td><?= (int)$t['is_auto_generated'] ? '<span style="color:#059669;">&#10003;</span>' : '—' ?></td>
+                        <td><?= (int)$t['is_default'] ? '<span style="color:#2563EB;">&#10003;</span>' : '—' ?></td>
+                        <td>
+                            <form method="POST" action="/accounting/journal-types/<?= (int)$t['id'] ?>/toggle-active" style="display:inline;">
+                                <?= csrf_field() ?>
+                                <button type="submit" style="background:none;border:none;cursor:pointer;color:<?= (int)$t['is_active'] ? '#059669' : '#DC2626' ?>;font-weight:600;">
+                                    <?= (int)$t['is_active'] ? 'نشط' : 'موقف' ?>
+                                </button>
+                            </form>
+                        </td>
+                        <td><a href="/accounting/journal-types/<?= (int)$t['id'] ?>/edit" class="btn btn-sm btn-outline">تعديل</a></td>
+                    </tr>
+                <?php endforeach; ?>
+                <?php if (empty($types)): ?>
+                    <tr><td colspan="8" style="text-align:center;color:#6B7280;padding:30px;">لا توجد أنواع يومية — أضف نوعًا جديدًا</td></tr>
+                <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+
+<script>
+(function(){
+    var btn = document.getElementById('btn-new-type');
+    var form = document.getElementById('create-form');
+    var cancel = document.getElementById('btn-cancel-create');
+    if(btn) btn.addEventListener('click', function(){ form.style.display='block'; btn.style.display='none'; });
+    if(cancel) cancel.addEventListener('click', function(){ form.style.display='none'; btn.style.display=''; });
+})();
+</script>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/opening_entries/create.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>إنشاء قيد افتتاحي<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div style="display:flex;justify-content:space-between;align-items:center;margin-bottom:15px;">
+    <h2 style="margin:0;">إنشاء قيد افتتاحي</h2>
+    <a href="/accounting/opening-entries" class="btn btn-outline">العودة</a>
+</div>
+
+<div class="card">
+    <div style="padding:20px;">
+        <form method="POST" action="/accounting/opening-entries" id="opening-form">
+            <?= csrf_field() ?>
+            <div style="margin-bottom:20px;">
+                <label class="form-label">السنة المالية <span style="color:#DC2626;">*</span></label>
+                <select name="fiscal_year_id" class="form-select" required style="max-width:300px;">
+                    <option value="">— اختر —</option>
+                    <?php foreach ($fiscalYears as $fy): ?>
+                        <option value="<?= (int)$fy['id'] ?>"><?= e($fy['name_ar']) ?> (<?= e($fy['start_date']) ?>)</option>
+                    <?php endforeach; ?>
+                </select>
+            </div>
+
+            <div class="table-responsive">
+                <table class="data-table" style="width:100%;" id="lines-table">
+                    <thead>
+                        <tr>
+                            <th style="width:35%;">الحساب</th>
+                            <th style="width:20%;">مدين</th>
+                            <th style="width:20%;">دائن</th>
+                            <th style="width:20%;">بيان</th>
+                            <th style="width:5%;"></th>
+                        </tr>
+                    </thead>
+                    <tbody id="lines-body">
+                        <tr>
+                            <td>
+                                <select name="entries[0][account_id]" class="form-select" required>
+                                    <option value="">— اختر حساب —</option>
+                                    <?php foreach ($accounts as $acc): ?>
+                                        <option value="<?= (int)$acc['id'] ?>"><?= e($acc['code']) ?> — <?= e($acc['name_ar']) ?></option>
+                                    <?php endforeach; ?>
+                                </select>
+                            </td>
+                            <td><input type="number" name="entries[0][debit]" class="form-input line-debit" step="0.01" min="0" value="0" dir="ltr"></td>
+                            <td><input type="number" name="entries[0][credit]" class="form-input line-credit" step="0.01" min="0" value="0" dir="ltr"></td>
+                            <td><input type="text" name="entries[0][description]" class="form-input" value="قيد افتتاحي"></td>
+                            <td></td>
+                        </tr>
+                    </tbody>
+                    <tfoot>
+                        <tr style="font-weight:700;background:#F9FAFB;">
+                            <td>الإجمالي</td>
+                            <td id="total-debit" style="text-align:center;">0.00</td>
+                            <td id="total-credit" style="text-align:center;">0.00</td>
+                            <td colspan="2" id="balance-msg"></td>
+                        </tr>
+                    </tfoot>
+                </table>
+            </div>
+
+            <div style="margin-top:15px;display:flex;gap:8px;">
+                <button type="button" id="btn-add-line" class="btn btn-outline">+ سطر</button>
+                <button type="submit" class="btn btn-primary">حفظ القيد الافتتاحي</button>
+            </div>
+        </form>
+    </div>
+</div>
+
+<script>
+(function(){
+    var idx = 1;
+    var body = document.getElementById('lines-body');
+    var btn = document.getElementById('btn-add-line');
+    var accountOptions = body.querySelector('select').innerHTML;
+
+    btn.addEventListener('click', function(){
+        var tr = document.createElement('tr');
+        tr.innerHTML = '<td><select name="entries['+idx+'][account_id]" class="form-select" required>'+accountOptions+'</select></td>'
+            +'<td><input type="number" name="entries['+idx+'][debit]" class="form-input line-debit" step="0.01" min="0" value="0" dir="ltr"></td>'
+            +'<td><input type="number" name="entries['+idx+'][credit]" class="form-input line-credit" step="0.01" min="0" value="0" dir="ltr"></td>'
+            +'<td><input type="text" name="entries['+idx+'][description]" class="form-input" value="قيد افتتاحي"></td>'
+            +'<td><button type="button" class="btn btn-sm btn-outline" onclick="this.closest(\'tr\').remove();calcTotals();">×</button></td>';
+        body.appendChild(tr);
+        idx++;
+        bindCalc();
+    });
+
+    function calcTotals(){
+        var d=0,c=0;
+        document.querySelectorAll('.line-debit').forEach(function(i){d+=parseFloat(i.value)||0;});
+        document.querySelectorAll('.line-credit').forEach(function(i){c+=parseFloat(i.value)||0;});
+        document.getElementById('total-debit').textContent=d.toFixed(2);
+        document.getElementById('total-credit').textContent=c.toFixed(2);
+        var diff=Math.abs(d-c);
+        var msg=document.getElementById('balance-msg');
+        if(diff<0.01){msg.textContent='متوازن';msg.style.color='#059669';}
+        else{msg.textContent='فرق: '+diff.toFixed(2);msg.style.color='#DC2626';}
+    }
+    function bindCalc(){
+        document.querySelectorAll('.line-debit,.line-credit').forEach(function(i){i.removeEventListener('input',calcTotals);i.addEventListener('input',calcTotals);});
+    }
+    bindCalc();
+})();
+</script>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/opening_entries/index.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>القيود الافتتاحية والأرصدة التاريخية<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div style="display:flex;justify-content:space-between;align-items:center;margin-bottom:15px;">
+    <h2 style="margin:0;">القيود الافتتاحية والأرصدة التاريخية</h2>
+    <a href="/accounting/opening-entries/create" class="btn btn-primary">+ قيد افتتاحي جديد</a>
+</div>
+
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;">
+        <form method="GET" style="display:flex;gap:10px;align-items:end;">
+            <div style="flex:1;">
+                <label class="form-label" style="font-size:12px;">السنة المالية</label>
+                <select name="fiscal_year_id" class="form-select" onchange="this.form.submit()">
+                    <option value="">— اختر —</option>
+                    <?php foreach ($fiscalYears as $fy): ?>
+                        <option value="<?= (int)$fy['id'] ?>" <?= (int)$fy['id'] === $selectedYearId ? 'selected' : '' ?>><?= e($fy['name_ar']) ?></option>
+                    <?php endforeach; ?>
+                </select>
+            </div>
+            <?php if ($selectedYearId): ?>
+            <div>
+                <form method="POST" action="/accounting/opening-entries/snapshot" style="display:inline;">
+                    <?= csrf_field() ?>
+                    <input type="hidden" name="fiscal_year_id" value="<?= $selectedYearId ?>">
+                    <button type="submit" class="btn btn-outline" onclick="return confirm('سيتم حفظ الأرصدة الحالية كأرصدة تاريخية. متابعة؟');">حفظ كأرصدة تاريخية</button>
+                </form>
+            </div>
+            <?php endif; ?>
+        </form>
+    </div>
+</div>
+
+<?php if ($selectedYearId && !empty($historicalBalances)): ?>
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;">الأرصدة التاريخية المحفوظة</h3>
+    </div>
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>كود الحساب</th>
+                    <th>اسم الحساب</th>
+                    <th style="text-align:center;">إجمالي المدين</th>
+                    <th style="text-align:center;">إجمالي الدائن</th>
+                    <th style="text-align:center;">الرصيد الختامي</th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php
+                $sumDebit = 0; $sumCredit = 0; $sumBalance = 0;
+                foreach ($historicalBalances as $hb):
+                    $sumDebit += (float)$hb['debit_total'];
+                    $sumCredit += (float)$hb['credit_total'];
+                    $sumBalance += (float)$hb['closing_balance'];
+                ?>
+                    <tr>
+                        <td style="font-weight:600;direction:ltr;text-align:right;"><?= e($hb['account_code']) ?></td>
+                        <td><?= e($hb['account_name']) ?></td>
+                        <td style="text-align:center;"><?= number_format((float)$hb['debit_total'], 2) ?></td>
+                        <td style="text-align:center;"><?= number_format((float)$hb['credit_total'], 2) ?></td>
+                        <td style="text-align:center;font-weight:600;color:<?= (float)$hb['closing_balance'] >= 0 ? '#059669' : '#DC2626' ?>;">
+                            <?= number_format((float)$hb['closing_balance'], 2) ?>
+                        </td>
+                    </tr>
+                <?php endforeach; ?>
+            </tbody>
+            <tfoot>
+                <tr style="font-weight:700;background:#F9FAFB;">
+                    <td colspan="2">الإجمالي</td>
+                    <td style="text-align:center;"><?= number_format($sumDebit, 2) ?></td>
+                    <td style="text-align:center;"><?= number_format($sumCredit, 2) ?></td>
+                    <td style="text-align:center;"><?= number_format($sumBalance, 2) ?></td>
+                </tr>
+            </tfoot>
+        </table>
+    </div>
+</div>
+<?php elseif ($selectedYearId): ?>
+<div class="card">
+    <div style="padding:30px;text-align:center;color:#6B7280;">
+        لا توجد أرصدة تاريخية محفوظة لهذه السنة. اضغط "حفظ كأرصدة تاريخية" لإنشائها.
+    </div>
+</div>
+<?php endif; ?>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/portfolios/create.php

+<?php
+use App\Modules\Accounting\Models\InstrumentPortfolio;
+$__template->layout('Layout.main');
+?>
+
+<?php $__template->section('title'); ?>إنشاء حافظة<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div style="display:flex;justify-content:space-between;align-items:center;margin-bottom:15px;">
+    <h2 style="margin:0;">إنشاء حافظة جديدة</h2>
+    <a href="/accounting/portfolios" class="btn btn-outline">العودة</a>
+</div>
+
+<div class="card">
+    <div style="padding:20px;">
+        <form method="POST" action="/accounting/portfolios">
+            <?= csrf_field() ?>
+            <div style="display:grid;grid-template-columns:1fr 1fr 1fr;gap:15px;margin-bottom:20px;">
+                <div>
+                    <label class="form-label">نوع الحافظة <span style="color:#DC2626;">*</span></label>
+                    <select name="portfolio_type" class="form-select" required>
+                        <?php foreach (InstrumentPortfolio::$typeLabels as $k => $v): ?>
+                            <option value="<?= $k ?>"><?= $v ?></option>
+                        <?php endforeach; ?>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label">التاريخ <span style="color:#DC2626;">*</span></label>
+                    <input type="date" name="portfolio_date" class="form-input" required value="<?= date('Y-m-d') ?>" dir="ltr">
+                </div>
+                <div>
+                    <label class="form-label">الحساب البنكي</label>
+                    <select name="bank_account_id" class="form-select">
+                        <option value="">— بدون —</option>
+                        <?php foreach ($bankAccounts as $ba): ?>
+                            <option value="<?= (int)$ba['id'] ?>"><?= e($ba['account_name_ar']) ?></option>
+                        <?php endforeach; ?>
+                    </select>
+                </div>
+                <div style="grid-column:1/-1;">
+                    <label class="form-label">وصف</label>
+                    <input type="text" name="description" class="form-input" placeholder="وصف الحافظة (اختياري)">
+                </div>
+            </div>
+
+            <h4 style="margin:0 0 10px;">اختر الأوراق</h4>
+            <?php if (!empty($availableInstruments)): ?>
+            <div class="table-responsive" style="max-height:400px;overflow-y:auto;">
+                <table class="data-table" style="width:100%;">
+                    <thead>
+                        <tr>
+                            <th style="width:40px;"><input type="checkbox" id="select-all"></th>
+                            <th>رقم الورقة</th>
+                            <th>المبلغ</th>
+                            <th>تاريخ الاستحقاق</th>
+                            <th>الساحب</th>
+                        </tr>
+                    </thead>
+                    <tbody>
+                        <?php foreach ($availableInstruments as $inst): ?>
+                            <tr>
+                                <td><input type="checkbox" name="instrument_ids[]" value="<?= (int)$inst['id'] ?>"></td>
+                                <td style="direction:ltr;text-align:right;"><?= e($inst['instrument_number']) ?></td>
+                                <td style="font-weight:600;"><?= number_format((float)$inst['amount'], 2) ?></td>
+                                <td style="direction:ltr;text-align:right;"><?= e($inst['due_date']) ?></td>
+                                <td><?= e($inst['drawer_name'] ?? '—') ?></td>
+                            </tr>
+                        <?php endforeach; ?>
+                    </tbody>
+                </table>
+            </div>
+            <?php else: ?>
+            <p style="color:#6B7280;text-align:center;padding:20px;">لا توجد أوراق متاحة (في الخزينة)</p>
+            <?php endif; ?>
+
+            <div style="margin-top:20px;display:flex;gap:8px;">
+                <button type="submit" class="btn btn-primary">إنشاء الحافظة</button>
+                <a href="/accounting/portfolios" class="btn btn-outline">إلغاء</a>
+            </div>
+        </form>
+    </div>
+</div>
+
+<script>
+(function(){
+    var sa = document.getElementById('select-all');
+    if(sa) sa.addEventListener('change', function(){
+        document.querySelectorAll('[name="instrument_ids[]"]').forEach(function(cb){ cb.checked = sa.checked; });
+    });
+})();
+</script>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/portfolios/index.php

+<?php
+use App\Modules\Accounting\Models\InstrumentPortfolio;
+$__template->layout('Layout.main');
+?>
+
+<?php $__template->section('title'); ?>حوافظ الأوراق التجارية<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div style="display:flex;justify-content:space-between;align-items:center;margin-bottom:15px;">
+    <h2 style="margin:0;">الحوافظ</h2>
+    <div style="display:flex;gap:8px;">
+        <a href="/accounting/instruments" class="btn btn-outline">الأوراق التجارية</a>
+        <a href="/accounting/portfolios/create" class="btn btn-primary">+ حافظة جديدة</a>
+    </div>
+</div>
+
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;">
+        <form method="GET" style="display:flex;gap:10px;align-items:end;">
+            <div>
+                <label class="form-label" style="font-size:12px;">نوع الحافظة</label>
+                <select name="type" class="form-select" onchange="this.form.submit()">
+                    <option value="">الكل</option>
+                    <?php foreach (InstrumentPortfolio::$typeLabels as $k => $v): ?>
+                        <option value="<?= $k ?>" <?= $type === $k ? 'selected' : '' ?>><?= $v ?></option>
+                    <?php endforeach; ?>
+                </select>
+            </div>
+        </form>
+    </div>
+</div>
+
+<div class="card">
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>رقم الحافظة</th>
+                    <th>النوع</th>
+                    <th>التاريخ</th>
+                    <th>عدد الأوراق</th>
+                    <th>الإجمالي</th>
+                    <th>الحالة</th>
+                    <th></th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($portfolios as $p): ?>
+                    <tr>
+                        <td style="font-weight:600;direction:ltr;text-align:right;"><?= e($p['portfolio_number']) ?></td>
+                        <td><?= InstrumentPortfolio::$typeLabels[$p['portfolio_type']] ?? $p['portfolio_type'] ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= e($p['portfolio_date']) ?></td>
+                        <td style="text-align:center;"><?= (int)$p['instrument_count'] ?></td>
+                        <td style="font-weight:600;"><?= number_format((float)$p['total_amount'], 2) ?></td>
+                        <td>
+                            <span style="color:<?= $p['status'] === 'confirmed' ? '#059669' : '#D97706' ?>;font-weight:600;">
+                                <?= $p['status'] === 'confirmed' ? 'مؤكدة' : 'مسودة' ?>
+                            </span>
+                        </td>
+                        <td><a href="/accounting/portfolios/<?= (int)$p['id'] ?>" class="btn btn-sm btn-outline">عرض</a></td>
+                    </tr>
+                <?php endforeach; ?>
+                <?php if (empty($portfolios)): ?>
+                    <tr><td colspan="7" style="text-align:center;color:#6B7280;padding:30px;">لا توجد حوافظ</td></tr>
+                <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/portfolios/show.php

+<?php
+use App\Modules\Accounting\Models\InstrumentPortfolio;
+use App\Modules\Accounting\Models\NegotiableInstrument;
+$__template->layout('Layout.main');
+?>
+
+<?php $__template->section('title'); ?>تفاصيل الحافظة<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div style="display:flex;justify-content:space-between;align-items:center;margin-bottom:15px;">
+    <h2 style="margin:0;">حافظة: <?= e($portfolio['portfolio_number']) ?></h2>
+    <a href="/accounting/portfolios" class="btn btn-outline">العودة</a>
+</div>
+
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:20px;">
+        <div style="display:grid;grid-template-columns:1fr 1fr 1fr 1fr;gap:15px;">
+            <div>
+                <span style="font-size:12px;color:#6B7280;">النوع</span>
+                <p style="margin:4px 0;font-weight:600;"><?= InstrumentPortfolio::$typeLabels[$portfolio['portfolio_type']] ?? $portfolio['portfolio_type'] ?></p>
+            </div>
+            <div>
+                <span style="font-size:12px;color:#6B7280;">التاريخ</span>
+                <p style="margin:4px 0;"><?= e($portfolio['portfolio_date']) ?></p>
+            </div>
+            <div>
+                <span style="font-size:12px;color:#6B7280;">عدد الأوراق</span>
+                <p style="margin:4px 0;font-weight:600;"><?= (int)$portfolio['instrument_count'] ?></p>
+            </div>
+            <div>
+                <span style="font-size:12px;color:#6B7280;">الإجمالي</span>
+                <p style="margin:4px 0;font-weight:700;font-size:18px;"><?= number_format((float)$portfolio['total_amount'], 2) ?></p>
+            </div>
+            <div>
+                <span style="font-size:12px;color:#6B7280;">الحالة</span>
+                <p style="margin:4px 0;font-weight:600;color:<?= $portfolio['status'] === 'confirmed' ? '#059669' : '#D97706' ?>;">
+                    <?= $portfolio['status'] === 'confirmed' ? 'مؤكدة' : 'مسودة' ?>
+                </p>
+            </div>
+            <?php if ($portfolio['description']): ?>
+            <div style="grid-column:span 3;">
+                <span style="font-size:12px;color:#6B7280;">وصف</span>
+                <p style="margin:4px 0;"><?= e($portfolio['description']) ?></p>
+            </div>
+            <?php endif; ?>
+        </div>
+    </div>
+</div>
+
+<!-- Items -->
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;">أوراق الحافظة</h3>
+    </div>
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>رقم الورقة</th>
+                    <th>النوع</th>
+                    <th>المبلغ</th>
+                    <th>تاريخ الاستحقاق</th>
+                    <th>الساحب</th>
+                    <th>الحالة</th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($items as $item): ?>
+                    <tr>
+                        <td style="direction:ltr;text-align:right;"><?= e($item['instrument_number']) ?></td>
+                        <td><?= $item['instrument_type'] === 'check' ? 'شيك' : 'كمبيالة' ?></td>
+                        <td style="font-weight:600;"><?= number_format((float)$item['amount'], 2) ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= e($item['due_date']) ?></td>
+                        <td><?= e($item['drawer_name'] ?? '—') ?></td>
+                        <td><?= NegotiableInstrument::$statusLabels[$item['status']] ?? $item['status'] ?></td>
+                    </tr>
+                <?php endforeach; ?>
+                <?php if (empty($items)): ?>
+                    <tr><td colspan="6" style="text-align:center;color:#6B7280;padding:20px;">لا توجد أوراق في هذه الحافظة</td></tr>
+                <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+
+<?php if ($portfolio['status'] === 'draft'): ?>
+<form method="POST" action="/accounting/portfolios/<?= (int)$portfolio['id'] ?>/confirm">
+    <?= csrf_field() ?>
+    <button type="submit" class="btn btn-primary" onclick="return confirm('هل أنت متأكد من تأكيد الحافظة؟ سيتم تحديث حالة جميع الأوراق.');">تأكيد الحافظة</button>
+</form>
+<?php endif; ?>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/bootstrap.php

@@ -33,24 +33,48 @@ PermissionRegistry::register('accounting', [
     'accounting.coa.view'                  => ['ar' => 'عرض دليل الحسابات',              'en' => 'View Chart of Accounts'],
     'accounting.coa.manage'                => ['ar' => 'إدارة دليل الحسابات',             'en' => 'Manage Chart of Accounts'],
 
+    // Journal Types
+    'accounting.journal_type.view'         => ['ar' => 'عرض أنواع اليومية',              'en' => 'View Journal Types'],
+    'accounting.journal_type.manage'       => ['ar' => 'إدارة أنواع اليومية',             'en' => 'Manage Journal Types'],
+
     // Cost Centers
     'accounting.cost_center.view'          => ['ar' => 'عرض مراكز التكلفة',              'en' => 'View Cost Centers'],
     'accounting.cost_center.manage'        => ['ar' => 'إدارة مراكز التكلفة',             'en' => 'Manage Cost Centers'],
 
+    // Budgets
+    'accounting.budget.view'               => ['ar' => 'عرض الموازنات التقديرية',         'en' => 'View Budgets'],
+    'accounting.budget.manage'             => ['ar' => 'إدارة الموازنات التقديرية',        'en' => 'Manage Budgets'],
+
     // Bank Accounts
     'accounting.bank_account.view'         => ['ar' => 'عرض الحسابات البنكية',           'en' => 'View Bank Accounts'],
     'accounting.bank_account.manage'       => ['ar' => 'إدارة الحسابات البنكية',          'en' => 'Manage Bank Accounts'],
 
+    // Negotiable Instruments
+    'accounting.instruments.view'          => ['ar' => 'عرض الأوراق التجارية',           'en' => 'View Negotiable Instruments'],
+    'accounting.instruments.manage'        => ['ar' => 'إدارة الأوراق التجارية',          'en' => 'Manage Negotiable Instruments'],
+
     // Journal Entries
     'accounting.journal.view'              => ['ar' => 'عرض قيود اليومية',               'en' => 'View Journal Entries'],
     'accounting.journal.create'            => ['ar' => 'إنشاء قيد يومية',                'en' => 'Create Journal Entry'],
     'accounting.journal.post'              => ['ar' => 'ترحيل قيود اليومية',             'en' => 'Post Journal Entries'],
     'accounting.journal.reverse'           => ['ar' => 'عكس قيود اليومية',               'en' => 'Reverse Journal Entries'],
 
+    // Accounting Dimensions
+    'accounting.dimensions.view'           => ['ar' => 'عرض الأبعاد المحاسبية',          'en' => 'View Accounting Dimensions'],
+    'accounting.dimensions.manage'         => ['ar' => 'إدارة الأبعاد المحاسبية',         'en' => 'Manage Accounting Dimensions'],
+
     // Bank Reconciliation
     'accounting.bank_recon.view'           => ['ar' => 'عرض المطابقات البنكية',          'en' => 'View Bank Reconciliations'],
     'accounting.bank_recon.manage'         => ['ar' => 'إدارة المطابقات البنكية',         'en' => 'Manage Bank Reconciliations'],
 
+    // Daily Transactions
+    'accounting.daily_tx.view'             => ['ar' => 'عرض الحركات اليومية',            'en' => 'View Daily Transactions'],
+    'accounting.daily_tx.manage'           => ['ar' => 'إدارة الحركات اليومية',           'en' => 'Manage Daily Transactions'],
+
+    // Opening Entries & History
+    'accounting.opening_entry.view'        => ['ar' => 'عرض القيود الافتتاحية',          'en' => 'View Opening Entries'],
+    'accounting.opening_entry.manage'      => ['ar' => 'إدارة القيود الافتتاحية',         'en' => 'Manage Opening Entries'],
+
     // Period Closing
     'accounting.period.view'               => ['ar' => 'عرض إقفال الفترات',              'en' => 'View Period Closings'],
     'accounting.period.close'              => ['ar' => 'إقفال فترة',                     'en' => 'Close Period'],
@@ -73,11 +97,17 @@ MenuRegistry::register('accounting', [
         ['label_ar' => 'لوحة التحكم',           'label_en' => 'Dashboard',              'route' => '/accounting',                                    'permission' => 'accounting.reports.view',            'order' => 1],
         ['label_ar' => 'دليل الحسابات',          'label_en' => 'Chart of Accounts',      'route' => '/accounting/chart-of-accounts',                  'permission' => 'accounting.coa.view',                'order' => 2],
         ['label_ar' => 'قيود اليومية',           'label_en' => 'Journal Entries',        'route' => '/accounting/journal-entries',                     'permission' => 'accounting.journal.view',            'order' => 3],
-        ['label_ar' => 'السنوات المالية',         'label_en' => 'Fiscal Years',           'route' => '/accounting/fiscal-years',                       'permission' => 'accounting.fiscal_year.view',        'order' => 4],
+        ['label_ar' => 'أنواع اليومية',          'label_en' => 'Journal Types',          'route' => '/accounting/journal-types',                      'permission' => 'accounting.journal_type.view',       'order' => 4],
+        ['label_ar' => 'السنوات المالية',         'label_en' => 'Fiscal Years',           'route' => '/accounting/fiscal-years',                       'permission' => 'accounting.fiscal_year.view',        'order' => 5],
         ['label_ar' => 'مراكز التكلفة',          'label_en' => 'Cost Centers',           'route' => '/accounting/cost-centers',                       'permission' => 'accounting.cost_center.view',        'order' => 5],
-        ['label_ar' => 'الحسابات البنكية',       'label_en' => 'Bank Accounts',          'route' => '/accounting/bank-accounts',                      'permission' => 'accounting.bank_account.view',       'order' => 6],
-        ['label_ar' => 'المطابقة البنكية',       'label_en' => 'Bank Reconciliation',    'route' => '/accounting/bank-reconciliation',                'permission' => 'accounting.bank_recon.view',         'order' => 7],
-        ['label_ar' => 'إقفال الفترات',          'label_en' => 'Period Closing',         'route' => '/accounting/period-closing',                     'permission' => 'accounting.period.view',             'order' => 8],
+        ['label_ar' => 'الموازنات التقديرية',     'label_en' => 'Budgets',                'route' => '/accounting/budgets',                            'permission' => 'accounting.budget.view',             'order' => 6],
+        ['label_ar' => 'الحسابات البنكية',       'label_en' => 'Bank Accounts',          'route' => '/accounting/bank-accounts',                      'permission' => 'accounting.bank_account.view',       'order' => 7],
+        ['label_ar' => 'الأوراق التجارية',       'label_en' => 'Instruments',            'route' => '/accounting/instruments',                        'permission' => 'accounting.instruments.view',        'order' => 8],
+        ['label_ar' => 'الأبعاد المحاسبية',      'label_en' => 'Dimensions',             'route' => '/accounting/dimensions',                         'permission' => 'accounting.dimensions.view',         'order' => 9],
+        ['label_ar' => 'المطابقة البنكية',       'label_en' => 'Bank Reconciliation',    'route' => '/accounting/bank-reconciliation',                'permission' => 'accounting.bank_recon.view',         'order' => 10],
+        ['label_ar' => 'الحركات اليومية',         'label_en' => 'Daily Transactions',     'route' => '/accounting/daily-transactions',                 'permission' => 'accounting.daily_tx.view',           'order' => 11],
+        ['label_ar' => 'القيود الافتتاحية',       'label_en' => 'Opening Entries',        'route' => '/accounting/opening-entries',                    'permission' => 'accounting.opening_entry.view',      'order' => 12],
+        ['label_ar' => 'إقفال الفترات',          'label_en' => 'Period Closing',         'route' => '/accounting/period-closing',                     'permission' => 'accounting.period.view',             'order' => 12],
         ['label_ar' => 'ميزان المراجعة',         'label_en' => 'Trial Balance',          'route' => '/accounting/reports/trial-balance',              'permission' => 'accounting.reports.trial_balance',   'order' => 9],
         ['label_ar' => 'دفتر الأستاذ',           'label_en' => 'General Ledger',         'route' => '/accounting/reports/general-ledger',             'permission' => 'accounting.reports.general_ledger',  'order' => 10],
         ['label_ar' => 'قائمة الدخل',            'label_en' => 'Income Statement',       'route' => '/accounting/reports/income-statement',           'permission' => 'accounting.reports.income_statement','order' => 11],

database/migrations/Phase_33_020_create_journal_types_table.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+        CREATE TABLE IF NOT EXISTS `journal_types` (
+            `id`                BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+            `code`              VARCHAR(10)     NOT NULL COMMENT 'Unique short code e.g. GEN, RCV, PAY',
+            `name_ar`           VARCHAR(100)    NOT NULL,
+            `name_en`           VARCHAR(100)    NOT NULL,
+            `short_name_ar`     VARCHAR(20)     NULL,
+            `short_name_en`     VARCHAR(20)     NULL,
+            `numbering_method`  ENUM('yearly','monthly') NOT NULL DEFAULT 'yearly',
+            `number_prefix`     VARCHAR(10)     NULL COMMENT 'Prefix for entry numbers e.g. RCV-',
+            `number_length`     TINYINT UNSIGNED NOT NULL DEFAULT 6,
+            `is_auto_generated` TINYINT(1)      NOT NULL DEFAULT 0 COMMENT 'System-generated entries only',
+            `is_default`        TINYINT(1)      NOT NULL DEFAULT 0 COMMENT 'Default journal type for manual entries',
+            `is_active`         TINYINT(1)      NOT NULL DEFAULT 1,
+            `created_at`        DATETIME        NOT NULL DEFAULT CURRENT_TIMESTAMP,
+            `updated_at`        DATETIME        NOT NULL DEFAULT CURRENT_TIMESTAMP ON UPDATE CURRENT_TIMESTAMP,
+
+            UNIQUE INDEX `idx_jt_code` (`code`),
+            INDEX `idx_jt_active` (`is_active`)
+        ) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci
+    ",
+    'down' => "DROP TABLE IF EXISTS `journal_types`",
+];

database/migrations/Phase_33_021_create_account_budgets_table.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+        CREATE TABLE IF NOT EXISTS `account_budgets` (
+            `id`              BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+            `fiscal_year_id`  BIGINT UNSIGNED NOT NULL,
+            `account_id`      BIGINT UNSIGNED NOT NULL,
+            `period`          VARCHAR(7)      NOT NULL COMMENT 'YYYY-MM',
+            `budgeted_amount` DECIMAL(18,2)   NOT NULL DEFAULT 0.00,
+            `notes`           TEXT            NULL,
+            `created_by`      BIGINT UNSIGNED NULL,
+            `created_at`      DATETIME        NOT NULL DEFAULT CURRENT_TIMESTAMP,
+            `updated_at`      DATETIME        NOT NULL DEFAULT CURRENT_TIMESTAMP ON UPDATE CURRENT_TIMESTAMP,
+
+            UNIQUE KEY `idx_budget_unique` (`fiscal_year_id`, `account_id`, `period`),
+            INDEX `idx_budget_account` (`account_id`),
+            INDEX `idx_budget_year` (`fiscal_year_id`),
+            FOREIGN KEY (`fiscal_year_id`) REFERENCES `fiscal_years`(`id`),
+            FOREIGN KEY (`account_id`) REFERENCES `chart_of_accounts`(`id`)
+        ) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci
+    ",
+    'down' => "DROP TABLE IF EXISTS `account_budgets`",
+];

database/migrations/Phase_33_022_create_cost_center_budgets_table.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+        CREATE TABLE IF NOT EXISTS `cost_center_budgets` (
+            `id`              BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+            `fiscal_year_id`  BIGINT UNSIGNED NOT NULL,
+            `cost_center_id`  BIGINT UNSIGNED NOT NULL,
+            `account_id`      BIGINT UNSIGNED NULL COMMENT 'Optional: budget per account within cost center',
+            `period`          VARCHAR(7)      NOT NULL COMMENT 'YYYY-MM',
+            `budgeted_amount` DECIMAL(18,2)   NOT NULL DEFAULT 0.00,
+            `notes`           TEXT            NULL,
+            `created_by`      BIGINT UNSIGNED NULL,
+            `created_at`      DATETIME        NOT NULL DEFAULT CURRENT_TIMESTAMP,
+            `updated_at`      DATETIME        NOT NULL DEFAULT CURRENT_TIMESTAMP ON UPDATE CURRENT_TIMESTAMP,
+
+            UNIQUE KEY `idx_cc_budget_unique` (`fiscal_year_id`, `cost_center_id`, `account_id`, `period`),
+            INDEX `idx_cc_budget_center` (`cost_center_id`),
+            INDEX `idx_cc_budget_year` (`fiscal_year_id`),
+            FOREIGN KEY (`fiscal_year_id`) REFERENCES `fiscal_years`(`id`),
+            FOREIGN KEY (`cost_center_id`) REFERENCES `cost_centers`(`id`),
+            FOREIGN KEY (`account_id`) REFERENCES `chart_of_accounts`(`id`)
+        ) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci
+    ",
+    'down' => "DROP TABLE IF EXISTS `cost_center_budgets`",
+];

database/migrations/Phase_33_023_create_negotiable_instruments_table.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+        CREATE TABLE IF NOT EXISTS `negotiable_instruments` (
+            `id`                BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+            `instrument_type`   ENUM('check','promissory_note') NOT NULL DEFAULT 'check',
+            `direction`         ENUM('receivable','payable') NOT NULL,
+            `instrument_number` VARCHAR(50)     NOT NULL,
+            `amount`            DECIMAL(18,2)   NOT NULL,
+            `currency`          VARCHAR(3)      NOT NULL DEFAULT 'EGP',
+            `issue_date`        DATE            NOT NULL,
+            `due_date`          DATE            NOT NULL,
+            `drawer_name`       VARCHAR(200)    NULL COMMENT 'الساحب',
+            `drawer_bank`       VARCHAR(200)    NULL,
+            `beneficiary_name`  VARCHAR(200)    NULL COMMENT 'المستفيد',
+            `endorsee_name`     VARCHAR(200)    NULL COMMENT 'المظهر إليه',
+            `status`            ENUM('in_hand','under_collection','collected','bounced','endorsed','cancelled','paid','returned') NOT NULL DEFAULT 'in_hand',
+            `current_location`  ENUM('safe','bank','endorsed_to','returned_to_drawer') NOT NULL DEFAULT 'safe',
+            `bank_account_id`   BIGINT UNSIGNED NULL,
+            `member_id`         BIGINT UNSIGNED NULL,
+            `vendor_id`         BIGINT UNSIGNED NULL,
+            `payment_id`        BIGINT UNSIGNED NULL COMMENT 'Source payment record',
+            `journal_entry_id`  BIGINT UNSIGNED NULL,
+            `notes`             TEXT            NULL,
+            `is_archived`       TINYINT(1)      NOT NULL DEFAULT 0,
+            `created_at`        DATETIME        NOT NULL DEFAULT CURRENT_TIMESTAMP,
+            `updated_at`        DATETIME        NOT NULL DEFAULT CURRENT_TIMESTAMP ON UPDATE CURRENT_TIMESTAMP,
+            `created_by`        BIGINT UNSIGNED NULL,
+
+            INDEX `idx_ni_status` (`status`),
+            INDEX `idx_ni_due_date` (`due_date`),
+            INDEX `idx_ni_direction` (`direction`),
+            INDEX `idx_ni_member` (`member_id`),
+            INDEX `idx_ni_vendor` (`vendor_id`),
+            INDEX `idx_ni_bank` (`bank_account_id`)
+        ) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci
+    ",
+    'down' => "DROP TABLE IF EXISTS `negotiable_instruments`",
+];

database/migrations/Phase_33_024_create_instrument_portfolios_table.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+        CREATE TABLE IF NOT EXISTS `instrument_portfolios` (
+            `id`                BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+            `portfolio_number`  VARCHAR(30)     NOT NULL,
+            `portfolio_type`    ENUM('deposit','collection','payment','endorsement','return','bounce') NOT NULL,
+            `portfolio_date`    DATE            NOT NULL,
+            `bank_account_id`   BIGINT UNSIGNED NULL,
+            `total_amount`      DECIMAL(18,2)   NOT NULL DEFAULT 0.00,
+            `instrument_count`  INT UNSIGNED    NOT NULL DEFAULT 0,
+            `description`       TEXT            NULL,
+            `branch_id`         BIGINT UNSIGNED NULL,
+            `journal_entry_id`  BIGINT UNSIGNED NULL,
+            `status`            ENUM('draft','confirmed') NOT NULL DEFAULT 'draft',
+            `created_at`        DATETIME        NOT NULL DEFAULT CURRENT_TIMESTAMP,
+            `updated_at`        DATETIME        NOT NULL DEFAULT CURRENT_TIMESTAMP ON UPDATE CURRENT_TIMESTAMP,
+            `created_by`        BIGINT UNSIGNED NULL,
+
+            INDEX `idx_port_type` (`portfolio_type`),
+            INDEX `idx_port_date` (`portfolio_date`),
+            INDEX `idx_port_status` (`status`)
+        ) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+        CREATE TABLE IF NOT EXISTS `instrument_portfolio_items` (
+            `id`            BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+            `portfolio_id`  BIGINT UNSIGNED NOT NULL,
+            `instrument_id` BIGINT UNSIGNED NOT NULL,
+
+            FOREIGN KEY (`portfolio_id`) REFERENCES `instrument_portfolios`(`id`) ON DELETE CASCADE,
+            FOREIGN KEY (`instrument_id`) REFERENCES `negotiable_instruments`(`id`)
+        ) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci
+    ",
+    'down' => "
+        DROP TABLE IF EXISTS `instrument_portfolio_items`;
+        DROP TABLE IF EXISTS `instrument_portfolios`
+    ",
+];

database/migrations/Phase_33_025_create_accounting_dimensions_table.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+        CREATE TABLE IF NOT EXISTS `accounting_dimensions` (
+            `id`          BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+            `code`        VARCHAR(20)     NOT NULL,
+            `name_ar`     VARCHAR(100)    NOT NULL,
+            `name_en`     VARCHAR(100)    NOT NULL,
+            `is_required` TINYINT(1)      NOT NULL DEFAULT 0,
+            `is_active`   TINYINT(1)      NOT NULL DEFAULT 1,
+            `created_at`  DATETIME        NOT NULL DEFAULT CURRENT_TIMESTAMP,
+            `updated_at`  DATETIME        NOT NULL DEFAULT CURRENT_TIMESTAMP ON UPDATE CURRENT_TIMESTAMP,
+
+            UNIQUE INDEX `idx_dim_code` (`code`)
+        ) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+        CREATE TABLE IF NOT EXISTS `accounting_dimension_values` (
+            `id`           BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+            `dimension_id` BIGINT UNSIGNED NOT NULL,
+            `code`         VARCHAR(20)     NOT NULL,
+            `name_ar`      VARCHAR(100)    NOT NULL,
+            `name_en`      VARCHAR(100)    NOT NULL,
+            `parent_id`    BIGINT UNSIGNED NULL,
+            `is_active`    TINYINT(1)      NOT NULL DEFAULT 1,
+            `created_at`   DATETIME        NOT NULL DEFAULT CURRENT_TIMESTAMP,
+            `updated_at`   DATETIME        NOT NULL DEFAULT CURRENT_TIMESTAMP ON UPDATE CURRENT_TIMESTAMP,
+
+            UNIQUE KEY `idx_dim_val_unique` (`dimension_id`, `code`),
+            FOREIGN KEY (`dimension_id`) REFERENCES `accounting_dimensions`(`id`) ON DELETE CASCADE,
+            FOREIGN KEY (`parent_id`) REFERENCES `accounting_dimension_values`(`id`) ON DELETE SET NULL
+        ) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci
+    ",
+    'down' => "
+        DROP TABLE IF EXISTS `accounting_dimension_values`;
+        DROP TABLE IF EXISTS `accounting_dimensions`
+    ",
+];

database/migrations/Phase_33_026_add_dimensions_to_journal_lines.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+        ALTER TABLE `journal_entry_lines`
+        ADD COLUMN `dimensions` JSON NULL COMMENT 'Flexible dimension tagging e.g. {\"project\":\"PRJ001\"}' AFTER `cost_center_id`
+    ",
+    'down' => "
+        ALTER TABLE `journal_entry_lines` DROP COLUMN `dimensions`
+    ",
+];

database/migrations/Phase_33_027_create_historical_balances_table.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+        CREATE TABLE IF NOT EXISTS `historical_balances` (
+            `id`              BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+            `account_id`      BIGINT UNSIGNED NOT NULL,
+            `fiscal_year_id`  BIGINT UNSIGNED NOT NULL,
+            `period`          VARCHAR(7)      NOT NULL COMMENT 'YYYY-MM or YYYY for annual',
+            `debit_total`     DECIMAL(18,2)   NOT NULL DEFAULT 0.00,
+            `credit_total`    DECIMAL(18,2)   NOT NULL DEFAULT 0.00,
+            `closing_balance` DECIMAL(18,2)   NOT NULL DEFAULT 0.00,
+            `created_at`      DATETIME        NOT NULL DEFAULT CURRENT_TIMESTAMP,
+
+            UNIQUE KEY `idx_hist_unique` (`account_id`, `fiscal_year_id`, `period`),
+            INDEX `idx_hist_year` (`fiscal_year_id`),
+            FOREIGN KEY (`account_id`) REFERENCES `chart_of_accounts`(`id`),
+            FOREIGN KEY (`fiscal_year_id`) REFERENCES `fiscal_years`(`id`)
+        ) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci
+    ",
+    'down' => "DROP TABLE IF EXISTS `historical_balances`",
+];

database/migrations/Phase_33_028_create_daily_transactions_table.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+        CREATE TABLE IF NOT EXISTS `daily_transactions` (
+            `id`                    BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+            `transaction_date`      DATE            NOT NULL,
+            `journal_type_id`       BIGINT UNSIGNED NULL,
+            `account_id`            BIGINT UNSIGNED NOT NULL,
+            `cost_center_id`        BIGINT UNSIGNED NULL,
+            `amount`                DECIMAL(18,2)   NOT NULL,
+            `direction`             ENUM('debit','credit') NOT NULL,
+            `description`           VARCHAR(500)    NULL,
+            `document_number`       VARCHAR(50)     NULL,
+            `currency`              VARCHAR(3)      NOT NULL DEFAULT 'EGP',
+            `is_consolidated`       TINYINT(1)      NOT NULL DEFAULT 0,
+            `consolidated_entry_id` BIGINT UNSIGNED NULL,
+            `branch_id`             BIGINT UNSIGNED NULL,
+            `created_at`            DATETIME        NOT NULL DEFAULT CURRENT_TIMESTAMP,
+            `created_by`            BIGINT UNSIGNED NULL,
+
+            INDEX `idx_dt_date` (`transaction_date`),
+            INDEX `idx_dt_consolidated` (`is_consolidated`),
+            INDEX `idx_dt_type` (`journal_type_id`),
+            FOREIGN KEY (`account_id`) REFERENCES `chart_of_accounts`(`id`),
+            FOREIGN KEY (`journal_type_id`) REFERENCES `journal_types`(`id`),
+            FOREIGN KEY (`consolidated_entry_id`) REFERENCES `journal_entries`(`id`)
+        ) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci
+    ",
+    'down' => "DROP TABLE IF EXISTS `daily_transactions`",
+];

database/seeds/Phase_33_020_seed_journal_types.php

+<?php
+declare(strict_types=1);
+
+return function (\App\Core\Database $db): void {
+    $types = [
+        ['code' => 'GEN', 'name_ar' => 'يومية عامة',      'name_en' => 'General Journal',      'short_name_ar' => 'عامة',    'short_name_en' => 'GEN',  'number_prefix' => 'GEN-', 'is_default' => 1],
+        ['code' => 'RCV', 'name_ar' => 'يومية مقبوضات',    'name_en' => 'Receipts Journal',     'short_name_ar' => 'مقبوضات', 'short_name_en' => 'RCV',  'number_prefix' => 'RCV-', 'is_auto_generated' => 1],
+        ['code' => 'PAY', 'name_ar' => 'يومية مدفوعات',    'name_en' => 'Payments Journal',     'short_name_ar' => 'مدفوعات', 'short_name_en' => 'PAY',  'number_prefix' => 'PAY-', 'is_auto_generated' => 1],
+        ['code' => 'PUR', 'name_ar' => 'يومية مشتريات',    'name_en' => 'Purchases Journal',    'short_name_ar' => 'مشتريات', 'short_name_en' => 'PUR',  'number_prefix' => 'PUR-', 'is_auto_generated' => 1],
+        ['code' => 'SAL', 'name_ar' => 'يومية مبيعات',     'name_en' => 'Sales Journal',        'short_name_ar' => 'مبيعات',  'short_name_en' => 'SAL',  'number_prefix' => 'SAL-', 'is_auto_generated' => 1],
+        ['code' => 'HR',  'name_ar' => 'يومية رواتب',      'name_en' => 'Payroll Journal',      'short_name_ar' => 'رواتب',   'short_name_en' => 'HR',   'number_prefix' => 'HR-',  'is_auto_generated' => 1],
+        ['code' => 'ADJ', 'name_ar' => 'يومية تسويات',     'name_en' => 'Adjustments Journal',  'short_name_ar' => 'تسويات',  'short_name_en' => 'ADJ',  'number_prefix' => 'ADJ-'],
+        ['code' => 'OPN', 'name_ar' => 'قيد افتتاحي',      'name_en' => 'Opening Entry',        'short_name_ar' => 'افتتاحي', 'short_name_en' => 'OPN',  'number_prefix' => 'OPN-', 'is_auto_generated' => 1],
+        ['code' => 'CLS', 'name_ar' => 'قيد إقفال',        'name_en' => 'Closing Entry',        'short_name_ar' => 'إقفال',   'short_name_en' => 'CLS',  'number_prefix' => 'CLS-', 'is_auto_generated' => 1],
+    ];
+
+    $now = date('Y-m-d H:i:s');
+
+    foreach ($types as $type) {
+        $existing = $db->selectOne("SELECT id FROM journal_types WHERE code = ?", [$type['code']]);
+        if ($existing) {
+            continue;
+        }
+
+        $db->insert('journal_types', [
+            'code'              => $type['code'],
+            'name_ar'           => $type['name_ar'],
+            'name_en'           => $type['name_en'],
+            'short_name_ar'     => $type['short_name_ar'] ?? null,
+            'short_name_en'     => $type['short_name_en'] ?? null,
+            'numbering_method'  => 'yearly',
+            'number_prefix'     => $type['number_prefix'] ?? null,
+            'number_length'     => 6,
+            'is_auto_generated' => (int) ($type['is_auto_generated'] ?? 0),
+            'is_default'        => (int) ($type['is_default'] ?? 0),
+            'is_active'         => 1,
+            'created_at'        => $now,
+            'updated_at'        => $now,
+        ]);
+    }
+};

docker/caprover-setup.sh

+#!/bin/bash
+#
+# One-time CapRover setup: adds persistent directory for uploads.
+# Run this ONCE from your local machine:
+#   bash docker/caprover-setup.sh
+#
+# After this, uploads survive force deploys.
+#
+
+set -e
+
+# ── Config (edit these) ──
+CAPROVER_URL="${CAPROVER_URL:-https://captain.yourdomain.com}"
+CAPROVER_APP="${CAPROVER_APP:-club-erp}"
+CAPROVER_PASSWORD="${CAPROVER_PASSWORD:-}"
+
+echo "=== CapRover Persistent Storage Setup ==="
+echo ""
+
+if [ -z "$CAPROVER_URL" ] || [ "$CAPROVER_URL" = "https://captain.yourdomain.com" ]; then
+    read -p "CapRover URL (e.g. https://captain.yourdomain.com): " CAPROVER_URL
+fi
+
+if [ -z "$CAPROVER_APP" ] || [ "$CAPROVER_APP" = "club-erp" ]; then
+    read -p "App name in CapRover: " CAPROVER_APP
+fi
+
+if [ -z "$CAPROVER_PASSWORD" ]; then
+    read -sp "CapRover password: " CAPROVER_PASSWORD
+    echo ""
+fi
+
+echo ""
+echo "URL: $CAPROVER_URL"
+echo "App: $CAPROVER_APP"
+echo ""
+
+# ── Get auth token ──
+echo "Authenticating..."
+TOKEN=$(curl -s -X POST "$CAPROVER_URL/api/v2/login" \
+    -H "Content-Type: application/json" \
+    -H "x-namespace: captain" \
+    -d "{\"password\":\"$CAPROVER_PASSWORD\"}" | python3 -c "import sys,json; print(json.load(sys.stdin).get('data',{}).get('token',''))" 2>/dev/null)
+
+if [ -z "$TOKEN" ]; then
+    echo "ERROR: Failed to authenticate. Check URL and password."
+    exit 1
+fi
+echo "Authenticated!"
+
+# ── Get current app definition ──
+echo "Fetching app definition..."
+APP_DEF=$(curl -s -X GET "$CAPROVER_URL/api/v2/user/apps/appDefinitions" \
+    -H "Content-Type: application/json" \
+    -H "x-namespace: captain" \
+    -H "x-captain-auth: $TOKEN")
+
+# ── Add persistent directory ──
+echo "Adding persistent directory: /var/www/html/storage/uploads"
+
+UPDATE_RESULT=$(curl -s -X POST "$CAPROVER_URL/api/v2/user/apps/appDefinitions/update" \
+    -H "Content-Type: application/json" \
+    -H "x-namespace: captain" \
+    -H "x-captain-auth: $TOKEN" \
+    -d "{
+        \"appName\": \"$CAPROVER_APP\",
+        \"volumes\": [
+            {
+                \"containerPath\": \"/var/www/html/storage/uploads\",
+                \"volumeName\": \"${CAPROVER_APP}-uploads\"
+            }
+        ]
+    }")
+
+# Check result
+STATUS=$(echo "$UPDATE_RESULT" | python3 -c "import sys,json; print(json.load(sys.stdin).get('status',0))" 2>/dev/null)
+
+if [ "$STATUS" = "100" ]; then
+    echo ""
+    echo "=== SUCCESS ==="
+    echo "Persistent volume '${CAPROVER_APP}-uploads' mapped to /var/www/html/storage/uploads"
+    echo ""
+    echo "Next force deploy will use this volume. Uploads will persist across deploys."
+else
+    echo ""
+    echo "=== RESPONSE ==="
+    echo "$UPDATE_RESULT" | python3 -m json.tool 2>/dev/null || echo "$UPDATE_RESULT"
+    echo ""
+    echo "If this failed, try the alternative method below."
+    echo ""
+    echo "=== ALTERNATIVE: Manual API call ==="
+    echo "curl -X POST '$CAPROVER_URL/api/v2/user/apps/appDefinitions/update' \\"
+    echo "  -H 'Content-Type: application/json' \\"
+    echo "  -H 'x-namespace: captain' \\"
+    echo "  -H 'x-captain-auth: YOUR_TOKEN' \\"
+    echo "  -d '{\"appName\":\"$CAPROVER_APP\",\"volumes\":[{\"containerPath\":\"/var/www/html/storage/uploads\",\"volumeName\":\"${CAPROVER_APP}-uploads\"}]}'"
+fi