test

app/Modules/Accounting/Controllers/BankAccountController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Controllers;
+
+use App\Core\Controller;
+use App\Core\App;
+use App\Core\Response;
+use App\Modules\Accounting\Models\BankAccount;
+use App\Modules\Accounting\Models\Account;
+
+class BankAccountController extends Controller
+{
+    public function index(): Response
+    {
+        $this->authorize('accounting.bank_account.view');
+
+        $accounts = BankAccount::query()
+            ->where('is_archived', '=', 0)
+            ->orderBy('account_name_ar', 'ASC')
+            ->get();
+
+        return $this->view('Accounting/Views/bank_accounts/index', [
+            'accounts' => $accounts,
+        ]);
+    }
+
+    public function create(): Response
+    {
+        $this->authorize('accounting.bank_account.manage');
+
+        $glAccounts = Account::query()
+            ->where('is_archived', '=', 0)
+            ->where('is_bank_account', '=', 1)
+            ->where('is_header', '=', 0)
+            ->orderBy('account_code', 'ASC')
+            ->get();
+
+        if (empty($glAccounts)) {
+            $glAccounts = Account::query()
+                ->where('is_archived', '=', 0)
+                ->where('account_code', 'LIKE', '1102%')
+                ->where('is_header', '=', 0)
+                ->orderBy('account_code', 'ASC')
+                ->get();
+        }
+
+        return $this->view('Accounting/Views/bank_accounts/create', [
+            'gl_accounts' => $glAccounts,
+        ]);
+    }
+
+    public function store(): Response
+    {
+        $this->authorize('accounting.bank_account.manage');
+
+        $data = $this->validate($_POST, [
+            'account_name_ar' => 'required',
+            'bank_name_ar'    => 'required',
+            'account_number'  => 'required',
+        ]);
+
+        $isDefault = (int) ($_POST['is_default'] ?? 0);
+        if ($isDefault) {
+            $db = App::getInstance()->db();
+            $db->execute("UPDATE bank_accounts SET is_default = 0 WHERE is_default = 1");
+        }
+
+        $ba = BankAccount::create([
+            'account_name_ar' => $data['account_name_ar'],
+            'account_name_en' => $_POST['account_name_en'] ?? '',
+            'bank_name_ar'    => $data['bank_name_ar'],
+            'bank_name_en'    => $_POST['bank_name_en'] ?? null,
+            'account_number'  => $data['account_number'],
+            'iban'            => $_POST['iban'] ?? null,
+            'swift_code'      => $_POST['swift_code'] ?? null,
+            'branch_name'     => $_POST['branch_name'] ?? null,
+            'currency'        => $_POST['currency'] ?? 'EGP',
+            'gl_account_id'   => !empty($_POST['gl_account_id']) ? (int) $_POST['gl_account_id'] : null,
+            'opening_balance' => $_POST['opening_balance'] ?? '0.00',
+            'current_balance' => $_POST['opening_balance'] ?? '0.00',
+            'is_default'      => $isDefault,
+            'is_active'       => 1,
+            'notes'           => $_POST['notes'] ?? null,
+        ]);
+
+        // Link GL account
+        if (!empty($_POST['gl_account_id'])) {
+            $db = App::getInstance()->db();
+            $db->update('chart_of_accounts', [
+                'is_bank_account' => 1,
+                'bank_account_id' => $ba->id,
+            ], '`id` = ?', [(int) $_POST['gl_account_id']]);
+        }
+
+        $session = App::getInstance()->session();
+        $session->flash('_alerts', [['type' => 'success', 'message' => 'تم إنشاء الحساب البنكي بنجاح']]);
+        return $this->redirect('/accounting/bank-accounts');
+    }
+
+    public function edit(int $id): Response
+    {
+        $this->authorize('accounting.bank_account.manage');
+
+        $account = BankAccount::findOrFail($id);
+
+        $glAccounts = Account::query()
+            ->where('is_archived', '=', 0)
+            ->where('account_type', '=', 'asset')
+            ->where('is_header', '=', 0)
+            ->orderBy('account_code', 'ASC')
+            ->get();
+
+        return $this->view('Accounting/Views/bank_accounts/edit', [
+            'account'     => $account->toArray(),
+            'gl_accounts' => $glAccounts,
+        ]);
+    }
+
+    public function update(int $id): Response
+    {
+        $this->authorize('accounting.bank_account.manage');
+
+        $account = BankAccount::findOrFail($id);
+
+        $data = $this->validate($_POST, [
+            'account_name_ar' => 'required',
+            'bank_name_ar'    => 'required',
+        ]);
+
+        $account->update([
+            'account_name_ar' => $data['account_name_ar'],
+            'account_name_en' => $_POST['account_name_en'] ?? '',
+            'bank_name_ar'    => $data['bank_name_ar'],
+            'bank_name_en'    => $_POST['bank_name_en'] ?? null,
+            'iban'            => $_POST['iban'] ?? null,
+            'swift_code'      => $_POST['swift_code'] ?? null,
+            'branch_name'     => $_POST['branch_name'] ?? null,
+            'is_active'       => (int) ($_POST['is_active'] ?? 1),
+            'notes'           => $_POST['notes'] ?? null,
+        ]);
+
+        $session = App::getInstance()->session();
+        $session->flash('_alerts', [['type' => 'success', 'message' => 'تم تحديث الحساب البنكي بنجاح']]);
+        return $this->redirect('/accounting/bank-accounts');
+    }
+}

app/Modules/Accounting/Controllers/BankReconciliationController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Controllers;
+
+use App\Core\Controller;
+use App\Core\App;
+use App\Core\Response;
+use App\Modules\Accounting\Models\BankReconciliation;
+use App\Modules\Accounting\Models\BankAccount;
+use App\Modules\Accounting\Services\BankReconciliationService;
+
+class BankReconciliationController extends Controller
+{
+    public function index(): Response
+    {
+        $this->authorize('accounting.bank_recon.view');
+
+        $reconciliations = BankReconciliation::query()
+            ->where('is_archived', '=', 0)
+            ->orderBy('reconciliation_date', 'DESC')
+            ->limit(50)
+            ->get();
+
+        $db = App::getInstance()->db();
+        foreach ($reconciliations as &$r) {
+            $ba = $db->selectOne("SELECT account_name_ar FROM bank_accounts WHERE id = ?", [(int) $r['bank_account_id']]);
+            $r['bank_account_name'] = $ba['account_name_ar'] ?? '—';
+        }
+        unset($r);
+
+        return $this->view('Accounting/Views/bank_reconciliation/index', [
+            'reconciliations' => $reconciliations,
+        ]);
+    }
+
+    public function create(): Response
+    {
+        $this->authorize('accounting.bank_recon.manage');
+
+        $bankAccounts = BankAccount::getActive();
+
+        return $this->view('Accounting/Views/bank_reconciliation/create', [
+            'bank_accounts' => $bankAccounts,
+        ]);
+    }
+
+    public function store(): Response
+    {
+        $this->authorize('accounting.bank_recon.manage');
+
+        $this->validate($_POST, [
+            'bank_account_id'  => 'required|numeric',
+            'statement_date'   => 'required',
+            'statement_balance' => 'required|numeric',
+        ]);
+
+        $result = BankReconciliationService::create($_POST);
+
+        $session = App::getInstance()->session();
+        if ($result['success']) {
+            $session->flash('_alerts', [['type' => 'success', 'message' => 'تم إنشاء المطابقة البنكية']]);
+            return $this->redirect('/accounting/bank-reconciliation/' . $result['reconciliation_id']);
+        }
+
+        $session->flash('_alerts', [['type' => 'error', 'message' => $result['error']]]);
+        return $this->redirect('/accounting/bank-reconciliation/create');
+    }
+
+    public function show(int $id): Response
+    {
+        $this->authorize('accounting.bank_recon.view');
+
+        $recon = BankReconciliation::findOrFail($id);
+        $items = $recon->items();
+        $bankAccount = BankAccount::find((int) $recon->bank_account_id);
+
+        $transactions = BankReconciliationService::getUnreconciledTransactions(
+            (int) $recon->bank_account_id,
+            $recon->statement_date
+        );
+
+        return $this->view('Accounting/Views/bank_reconciliation/show', [
+            'recon'        => $recon->toArray(),
+            'items'        => $items,
+            'bank_account' => $bankAccount ? $bankAccount->toArray() : [],
+            'transactions' => $transactions,
+        ]);
+    }
+
+    public function addItem(int $id): Response
+    {
+        $this->authorize('accounting.bank_recon.manage');
+
+        $this->validate($_POST, [
+            'item_type'      => 'required',
+            'description_ar' => 'required',
+            'amount'         => 'required|numeric',
+        ]);
+
+        $result = BankReconciliationService::addItem($id, $_POST);
+
+        $session = App::getInstance()->session();
+        if ($result['success']) {
+            $session->flash('_alerts', [['type' => 'success', 'message' => 'تم إضافة بند المطابقة']]);
+        } else {
+            $session->flash('_alerts', [['type' => 'error', 'message' => $result['error']]]);
+        }
+
+        return $this->redirect('/accounting/bank-reconciliation/' . $id);
+    }
+
+    public function complete(int $id): Response
+    {
+        $this->authorize('accounting.bank_recon.manage');
+
+        $result = BankReconciliationService::complete($id);
+
+        $session = App::getInstance()->session();
+        if ($result['success']) {
+            $session->flash('_alerts', [['type' => 'success', 'message' => 'تم إكمال المطابقة البنكية بنجاح']]);
+        } else {
+            $session->flash('_alerts', [['type' => 'error', 'message' => $result['error']]]);
+        }
+
+        return $this->redirect('/accounting/bank-reconciliation/' . $id);
+    }
+}

app/Modules/Accounting/Controllers/ChartOfAccountsController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Controllers;
+
+use App\Core\Controller;
+use App\Core\App;
+use App\Core\Response;
+use App\Modules\Accounting\Models\Account;
+use App\Modules\Accounting\Models\CostCenter;
+
+class ChartOfAccountsController extends Controller
+{
+    public function index(): Response
+    {
+        $this->authorize('accounting.coa.view');
+
+        $tree = Account::getTree();
+
+        return $this->view('Accounting/Views/chart_of_accounts/index', [
+            'tree' => $tree,
+        ]);
+    }
+
+    public function create(): Response
+    {
+        $this->authorize('accounting.coa.manage');
+
+        $parentAccounts = Account::query()
+            ->where('is_archived', '=', 0)
+            ->where('is_header', '=', 1)
+            ->orderBy('account_code', 'ASC')
+            ->get();
+
+        $costCenters = CostCenter::getActive();
+
+        return $this->view('Accounting/Views/chart_of_accounts/create', [
+            'parents'      => $parentAccounts,
+            'cost_centers' => $costCenters,
+        ]);
+    }
+
+    public function store(): Response
+    {
+        $this->authorize('accounting.coa.manage');
+
+        $data = $this->validate($_POST, [
+            'account_code'   => 'required',
+            'name_ar'        => 'required',
+            'name_en'        => 'required',
+            'account_type'   => 'required|in:asset,liability,equity,revenue,expense',
+            'account_nature' => 'required|in:debit,credit',
+        ]);
+
+        // Check unique code
+        if (Account::findByCode($data['account_code'])) {
+            $session = App::getInstance()->session();
+            $session->flash('_alerts', [['type' => 'error', 'message' => 'كود الحساب مستخدم بالفعل']]);
+            return $this->redirect('/accounting/chart-of-accounts/create');
+        }
+
+        $parentId = !empty($_POST['parent_id']) ? (int) $_POST['parent_id'] : null;
+        $level = 1;
+        if ($parentId) {
+            $parent = Account::find($parentId);
+            if ($parent) {
+                $level = (int) $parent->level + 1;
+            }
+        }
+
+        Account::create([
+            'account_code'    => $data['account_code'],
+            'name_ar'         => $data['name_ar'],
+            'name_en'         => $data['name_en'],
+            'account_type'    => $data['account_type'],
+            'account_nature'  => $data['account_nature'],
+            'parent_id'       => $parentId,
+            'level'           => $level,
+            'is_header'       => (int) ($_POST['is_header'] ?? 0),
+            'is_active'       => 1,
+            'description_ar'  => $_POST['description_ar'] ?? null,
+            'description_en'  => $_POST['description_en'] ?? null,
+            'opening_balance' => $_POST['opening_balance'] ?? '0.00',
+            'cost_center_id'  => !empty($_POST['cost_center_id']) ? (int) $_POST['cost_center_id'] : null,
+        ]);
+
+        $session = App::getInstance()->session();
+        $session->flash('_alerts', [['type' => 'success', 'message' => 'تم إنشاء الحساب بنجاح']]);
+        return $this->redirect('/accounting/chart-of-accounts');
+    }
+
+    public function edit(int $id): Response
+    {
+        $this->authorize('accounting.coa.manage');
+
+        $account = Account::findOrFail($id);
+
+        $parentAccounts = Account::query()
+            ->where('is_archived', '=', 0)
+            ->where('is_header', '=', 1)
+            ->where('id', '!=', $id)
+            ->orderBy('account_code', 'ASC')
+            ->get();
+
+        $costCenters = CostCenter::getActive();
+
+        return $this->view('Accounting/Views/chart_of_accounts/edit', [
+            'account'      => $account->toArray(),
+            'parents'      => $parentAccounts,
+            'cost_centers' => $costCenters,
+        ]);
+    }
+
+    public function update(int $id): Response
+    {
+        $this->authorize('accounting.coa.manage');
+
+        $account = Account::findOrFail($id);
+
+        $data = $this->validate($_POST, [
+            'name_ar'        => 'required',
+            'name_en'        => 'required',
+            'account_type'   => 'required|in:asset,liability,equity,revenue,expense',
+            'account_nature' => 'required|in:debit,credit',
+        ]);
+
+        // Cannot change code of system accounts
+        if ((int) $account->is_system === 1 && ($_POST['account_code'] ?? '') !== $account->account_code) {
+            $session = App::getInstance()->session();
+            $session->flash('_alerts', [['type' => 'error', 'message' => 'لا يمكن تعديل كود حساب نظامي']]);
+            return $this->redirect('/accounting/chart-of-accounts/' . $id . '/edit');
+        }
+
+        $account->update([
+            'name_ar'         => $data['name_ar'],
+            'name_en'         => $data['name_en'],
+            'account_type'    => $data['account_type'],
+            'account_nature'  => $data['account_nature'],
+            'is_header'       => (int) ($_POST['is_header'] ?? 0),
+            'is_active'       => (int) ($_POST['is_active'] ?? 1),
+            'description_ar'  => $_POST['description_ar'] ?? null,
+            'description_en'  => $_POST['description_en'] ?? null,
+            'cost_center_id'  => !empty($_POST['cost_center_id']) ? (int) $_POST['cost_center_id'] : null,
+        ]);
+
+        $session = App::getInstance()->session();
+        $session->flash('_alerts', [['type' => 'success', 'message' => 'تم تحديث الحساب بنجاح']]);
+        return $this->redirect('/accounting/chart-of-accounts');
+    }
+
+    public function search(): Response
+    {
+        $this->authorize('accounting.coa.view');
+
+        $term = $_GET['q'] ?? '';
+        $results = Account::search($term);
+
+        return $this->json($results);
+    }
+}

app/Modules/Accounting/Controllers/CostCenterController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Controllers;
+
+use App\Core\Controller;
+use App\Core\App;
+use App\Core\Response;
+use App\Modules\Accounting\Models\CostCenter;
+
+class CostCenterController extends Controller
+{
+    public function index(): Response
+    {
+        $this->authorize('accounting.cost_center.view');
+
+        $centers = CostCenter::query()
+            ->where('is_archived', '=', 0)
+            ->orderBy('code', 'ASC')
+            ->get();
+
+        // Fetch branch names
+        $db = App::getInstance()->db();
+        $branches = $db->select("SELECT id, name_ar FROM branches WHERE is_archived = 0 ORDER BY name_ar");
+
+        return $this->view('Accounting/Views/cost_centers/index', [
+            'centers'  => $centers,
+            'branches' => $branches,
+        ]);
+    }
+
+    public function create(): Response
+    {
+        $this->authorize('accounting.cost_center.manage');
+
+        $db = App::getInstance()->db();
+        $branches = $db->select("SELECT id, name_ar, name_en FROM branches WHERE is_archived = 0 ORDER BY name_ar");
+
+        $parents = CostCenter::query()
+            ->where('is_archived', '=', 0)
+            ->orderBy('code', 'ASC')
+            ->get();
+
+        return $this->view('Accounting/Views/cost_centers/create', [
+            'branches' => $branches,
+            'parents'  => $parents,
+        ]);
+    }
+
+    public function store(): Response
+    {
+        $this->authorize('accounting.cost_center.manage');
+
+        $data = $this->validate($_POST, [
+            'code'    => 'required',
+            'name_ar' => 'required',
+            'name_en' => 'required',
+            'type'    => 'required|in:cost_center,profit_center',
+        ]);
+
+        if (CostCenter::findByCode($data['code'])) {
+            $session = App::getInstance()->session();
+            $session->flash('_alerts', [['type' => 'error', 'message' => 'كود مركز التكلفة مستخدم بالفعل']]);
+            return $this->redirect('/accounting/cost-centers/create');
+        }
+
+        CostCenter::create([
+            'code'        => $data['code'],
+            'name_ar'     => $data['name_ar'],
+            'name_en'     => $data['name_en'],
+            'type'        => $data['type'],
+            'branch_id'   => !empty($_POST['branch_id']) ? (int) $_POST['branch_id'] : null,
+            'parent_id'   => !empty($_POST['parent_id']) ? (int) $_POST['parent_id'] : null,
+            'is_active'   => 1,
+            'description' => $_POST['description'] ?? null,
+        ]);
+
+        $session = App::getInstance()->session();
+        $session->flash('_alerts', [['type' => 'success', 'message' => 'تم إنشاء مركز التكلفة بنجاح']]);
+        return $this->redirect('/accounting/cost-centers');
+    }
+
+    public function edit(int $id): Response
+    {
+        $this->authorize('accounting.cost_center.manage');
+
+        $center = CostCenter::findOrFail($id);
+
+        $db = App::getInstance()->db();
+        $branches = $db->select("SELECT id, name_ar, name_en FROM branches WHERE is_archived = 0 ORDER BY name_ar");
+
+        $parents = CostCenter::query()
+            ->where('is_archived', '=', 0)
+            ->where('id', '!=', $id)
+            ->orderBy('code', 'ASC')
+            ->get();
+
+        return $this->view('Accounting/Views/cost_centers/edit', [
+            'center'   => $center->toArray(),
+            'branches' => $branches,
+            'parents'  => $parents,
+        ]);
+    }
+
+    public function update(int $id): Response
+    {
+        $this->authorize('accounting.cost_center.manage');
+
+        $center = CostCenter::findOrFail($id);
+
+        $data = $this->validate($_POST, [
+            'name_ar' => 'required',
+            'name_en' => 'required',
+            'type'    => 'required|in:cost_center,profit_center',
+        ]);
+
+        $center->update([
+            'name_ar'     => $data['name_ar'],
+            'name_en'     => $data['name_en'],
+            'type'        => $data['type'],
+            'branch_id'   => !empty($_POST['branch_id']) ? (int) $_POST['branch_id'] : null,
+            'parent_id'   => !empty($_POST['parent_id']) ? (int) $_POST['parent_id'] : null,
+            'is_active'   => (int) ($_POST['is_active'] ?? 1),
+            'description' => $_POST['description'] ?? null,
+        ]);
+
+        $session = App::getInstance()->session();
+        $session->flash('_alerts', [['type' => 'success', 'message' => 'تم تحديث مركز التكلفة بنجاح']]);
+        return $this->redirect('/accounting/cost-centers');
+    }
+}

app/Modules/Accounting/Controllers/FiscalYearController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Controllers;
+
+use App\Core\Controller;
+use App\Core\App;
+use App\Core\Response;
+use App\Modules\Accounting\Models\FiscalYear;
+use App\Modules\Accounting\Services\PeriodClosingService;
+
+class FiscalYearController extends Controller
+{
+    public function index(): Response
+    {
+        $this->authorize('accounting.fiscal_year.view');
+
+        $years = FiscalYear::query()
+            ->where('is_archived', '=', 0)
+            ->orderBy('start_date', 'DESC')
+            ->get();
+
+        return $this->view('Accounting/Views/fiscal_years/index', [
+            'years' => $years,
+        ]);
+    }
+
+    public function create(): Response
+    {
+        $this->authorize('accounting.fiscal_year.manage');
+
+        $config = App::getInstance()->config('app');
+        $startMonth = (int) ($config['financial_year_start_month'] ?? 7);
+        $currentYear = (int) date('Y');
+
+        return $this->view('Accounting/Views/fiscal_years/create', [
+            'start_month' => $startMonth,
+            'current_year' => $currentYear,
+        ]);
+    }
+
+    public function store(): Response
+    {
+        $this->authorize('accounting.fiscal_year.manage');
+
+        $data = $this->validate($_POST, [
+            'name_ar'    => 'required',
+            'name_en'    => 'required',
+            'start_date' => 'required',
+            'end_date'   => 'required',
+        ]);
+
+        // Validate dates
+        if (strtotime($data['end_date']) <= strtotime($data['start_date'])) {
+            $session = App::getInstance()->session();
+            $session->flash('_alerts', [['type' => 'error', 'message' => 'تاريخ النهاية يجب أن يكون بعد تاريخ البداية']]);
+            return $this->redirect('/accounting/fiscal-years/create');
+        }
+
+        // Check overlap
+        $db = App::getInstance()->db();
+        $overlap = $db->selectOne(
+            "SELECT id FROM fiscal_years
+             WHERE is_archived = 0
+               AND ((start_date <= ? AND end_date >= ?) OR (start_date <= ? AND end_date >= ?))",
+            [$data['end_date'], $data['start_date'], $data['start_date'], $data['end_date']]
+        );
+
+        if ($overlap) {
+            $session = App::getInstance()->session();
+            $session->flash('_alerts', [['type' => 'error', 'message' => 'يوجد تداخل مع سنة مالية أخرى']]);
+            return $this->redirect('/accounting/fiscal-years/create');
+        }
+
+        $isCurrent = (int) ($_POST['is_current'] ?? 0);
+        if ($isCurrent) {
+            $db->execute("UPDATE fiscal_years SET is_current = 0 WHERE is_current = 1");
+        }
+
+        $fy = FiscalYear::create([
+            'name_ar'    => $data['name_ar'],
+            'name_en'    => $data['name_en'],
+            'start_date' => $data['start_date'],
+            'end_date'   => $data['end_date'],
+            'is_current' => $isCurrent,
+            'status'     => 'open',
+            'notes'      => $_POST['notes'] ?? null,
+        ]);
+
+        $session = App::getInstance()->session();
+        $session->flash('_alerts', [['type' => 'success', 'message' => 'تم إنشاء السنة المالية بنجاح']]);
+        return $this->redirect('/accounting/fiscal-years');
+    }
+
+    public function show(int $id): Response
+    {
+        $this->authorize('accounting.fiscal_year.view');
+
+        $fy = FiscalYear::findOrFail($id);
+        $periods = PeriodClosingService::getPeriodSummary($id);
+
+        return $this->view('Accounting/Views/fiscal_years/show', [
+            'fiscal_year' => $fy->toArray(),
+            'periods'     => $periods,
+        ]);
+    }
+
+    public function close(int $id): Response
+    {
+        $this->authorize('accounting.fiscal_year.close');
+
+        $result = PeriodClosingService::closeFiscalYear($id);
+
+        $session = App::getInstance()->session();
+        if ($result['success']) {
+            $session->flash('_alerts', [['type' => 'success', 'message' => 'تم إقفال السنة المالية — صافي الربح: ' . $result['net_income'] . ' ج.م']]);
+        } else {
+            $session->flash('_alerts', [['type' => 'error', 'message' => $result['error']]]);
+        }
+
+        return $this->redirect('/accounting/fiscal-years/' . $id);
+    }
+}

app/Modules/Accounting/Controllers/JournalEntryController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Controllers;
+
+use App\Core\Controller;
+use App\Core\App;
+use App\Core\Response;
+use App\Modules\Accounting\Models\JournalEntry;
+use App\Modules\Accounting\Models\JournalEntryLine;
+use App\Modules\Accounting\Models\Account;
+use App\Modules\Accounting\Models\FiscalYear;
+use App\Modules\Accounting\Models\CostCenter;
+use App\Modules\Accounting\Services\JournalService;
+
+class JournalEntryController extends Controller
+{
+    public function index(): Response
+    {
+        $this->authorize('accounting.journal.view');
+
+        $page = max(1, (int) ($_GET['page'] ?? 1));
+        $filters = [
+            'status'         => $_GET['status'] ?? null,
+            'date_from'      => $_GET['date_from'] ?? null,
+            'date_to'        => $_GET['date_to'] ?? null,
+            'source_module'  => $_GET['source_module'] ?? null,
+            'fiscal_year_id' => $_GET['fiscal_year_id'] ?? null,
+            'search'         => $_GET['search'] ?? null,
+        ];
+
+        $result = JournalEntry::search($filters, $page);
+
+        $fiscalYears = FiscalYear::query()
+            ->where('is_archived', '=', 0)
+            ->orderBy('start_date', 'DESC')
+            ->get();
+
+        return $this->view('Accounting/Views/journal_entries/index', [
+            'entries'      => $result['data'],
+            'total'        => $result['total'],
+            'page'         => $result['page'],
+            'pages'        => $result['pages'],
+            'filters'      => $filters,
+            'fiscal_years' => $fiscalYears,
+        ]);
+    }
+
+    public function create(): Response
+    {
+        $this->authorize('accounting.journal.create');
+
+        $accounts = Account::getPostableAccounts();
+        $costCenters = CostCenter::getActive();
+        $currentFY = FiscalYear::current();
+
+        $db = App::getInstance()->db();
+        $branches = $db->select("SELECT id, name_ar FROM branches WHERE is_archived = 0 ORDER BY name_ar");
+
+        return $this->view('Accounting/Views/journal_entries/create', [
+            'accounts'     => $accounts,
+            'cost_centers' => $costCenters,
+            'fiscal_year'  => $currentFY ? $currentFY->toArray() : null,
+            'branches'     => $branches,
+        ]);
+    }
+
+    public function store(): Response
+    {
+        $this->authorize('accounting.journal.create');
+
+        $data = $this->validate($_POST, [
+            'entry_date'     => 'required',
+            'description_ar' => 'required',
+        ]);
+
+        // Parse lines from POST
+        $lines = [];
+        $lineAccounts = $_POST['line_account_id'] ?? [];
+        $lineDebits = $_POST['line_debit'] ?? [];
+        $lineCredits = $_POST['line_credit'] ?? [];
+        $lineDescriptions = $_POST['line_description'] ?? [];
+
+        for ($i = 0; $i < count($lineAccounts); $i++) {
+            if (empty($lineAccounts[$i])) {
+                continue;
+            }
+            $lines[] = [
+                'account_id'     => (int) $lineAccounts[$i],
+                'debit'          => $lineDebits[$i] ?? '0.00',
+                'credit'         => $lineCredits[$i] ?? '0.00',
+                'description_ar' => $lineDescriptions[$i] ?? null,
+                'cost_center_id' => !empty($_POST['line_cost_center_id'][$i]) ? (int) $_POST['line_cost_center_id'][$i] : null,
+                'branch_id'      => !empty($_POST['line_branch_id'][$i]) ? (int) $_POST['line_branch_id'][$i] : null,
+            ];
+        }
+
+        $result = JournalService::createEntry([
+            'entry_date'     => $data['entry_date'],
+            'description_ar' => $data['description_ar'],
+            'description_en' => $_POST['description_en'] ?? null,
+            'reference_type' => 'manual',
+            'reference_number' => $_POST['reference_number'] ?? null,
+            'branch_id'      => !empty($_POST['branch_id']) ? (int) $_POST['branch_id'] : null,
+            'cost_center_id' => !empty($_POST['cost_center_id']) ? (int) $_POST['cost_center_id'] : null,
+            'notes'          => $_POST['notes'] ?? null,
+        ], $lines, false);
+
+        $session = App::getInstance()->session();
+        if ($result['success']) {
+            $session->flash('_alerts', [['type' => 'success', 'message' => 'تم إنشاء القيد ' . $result['entry_number'] . ' بنجاح']]);
+            return $this->redirect('/accounting/journal-entries/' . $result['journal_entry_id']);
+        }
+
+        $session->flash('_alerts', [['type' => 'error', 'message' => $result['error']]]);
+        return $this->redirect('/accounting/journal-entries/create');
+    }
+
+    public function show(int $id): Response
+    {
+        $this->authorize('accounting.journal.view');
+
+        $entry = JournalEntry::findOrFail($id);
+        $lines = JournalEntryLine::getByJournalEntry($id);
+
+        // Get employee names
+        $db = App::getInstance()->db();
+        $createdBy = null;
+        if ($entry->created_by) {
+            $createdBy = $db->selectOne("SELECT full_name_ar FROM employees WHERE id = ?", [(int) $entry->created_by]);
+        }
+        $postedBy = null;
+        if ($entry->posted_by) {
+            $postedBy = $db->selectOne("SELECT full_name_ar FROM employees WHERE id = ?", [(int) $entry->posted_by]);
+        }
+
+        return $this->view('Accounting/Views/journal_entries/show', [
+            'entry'      => $entry->toArray(),
+            'lines'      => $lines,
+            'created_by' => $createdBy['full_name_ar'] ?? '—',
+            'posted_by'  => $postedBy['full_name_ar'] ?? '—',
+        ]);
+    }
+
+    public function post(int $id): Response
+    {
+        $this->authorize('accounting.journal.post');
+
+        $result = JournalService::postEntry($id);
+
+        $session = App::getInstance()->session();
+        if ($result['success']) {
+            $session->flash('_alerts', [['type' => 'success', 'message' => 'تم ترحيل القيد بنجاح']]);
+        } else {
+            $session->flash('_alerts', [['type' => 'error', 'message' => $result['error']]]);
+        }
+
+        return $this->redirect('/accounting/journal-entries/' . $id);
+    }
+
+    public function reverse(int $id): Response
+    {
+        $this->authorize('accounting.journal.reverse');
+
+        $reason = $_POST['reason'] ?? 'عكس قيد';
+
+        $result = JournalService::reverseEntry($id, $reason);
+
+        $session = App::getInstance()->session();
+        if ($result['success']) {
+            $session->flash('_alerts', [['type' => 'success', 'message' => 'تم عكس القيد — القيد العكسي: ' . $result['reversal_number']]]);
+        } else {
+            $session->flash('_alerts', [['type' => 'error', 'message' => $result['error']]]);
+        }
+
+        return $this->redirect('/accounting/journal-entries/' . $id);
+    }
+
+    public function searchAccounts(): Response
+    {
+        $this->authorize('accounting.journal.view');
+
+        $term = $_GET['q'] ?? '';
+        $results = Account::search($term);
+
+        return $this->json($results);
+    }
+}

app/Modules/Accounting/Controllers/PeriodClosingController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Controllers;
+
+use App\Core\Controller;
+use App\Core\App;
+use App\Core\Response;
+use App\Modules\Accounting\Models\FiscalYear;
+use App\Modules\Accounting\Services\PeriodClosingService;
+
+class PeriodClosingController extends Controller
+{
+    public function index(): Response
+    {
+        $this->authorize('accounting.period.view');
+
+        $currentFY = FiscalYear::current();
+        $fiscalYearId = (int) ($_GET['fiscal_year_id'] ?? ($currentFY ? $currentFY->id : 0));
+
+        $periods = [];
+        $fiscalYear = null;
+        if ($fiscalYearId > 0) {
+            $fiscalYear = FiscalYear::find($fiscalYearId);
+            $periods = PeriodClosingService::getPeriodSummary($fiscalYearId);
+        }
+
+        $fiscalYears = FiscalYear::query()
+            ->where('is_archived', '=', 0)
+            ->orderBy('start_date', 'DESC')
+            ->get();
+
+        return $this->view('Accounting/Views/period_closing/index', [
+            'periods'       => $periods,
+            'fiscal_year'   => $fiscalYear ? $fiscalYear->toArray() : null,
+            'fiscal_years'  => $fiscalYears,
+            'fiscal_year_id' => $fiscalYearId,
+        ]);
+    }
+
+    public function closeMonth(): Response
+    {
+        $this->authorize('accounting.period.close');
+
+        $fiscalYearId = (int) ($_POST['fiscal_year_id'] ?? 0);
+        $period = $_POST['period'] ?? '';
+
+        if ($fiscalYearId <= 0 || empty($period)) {
+            $session = App::getInstance()->session();
+            $session->flash('_alerts', [['type' => 'error', 'message' => 'بيانات غير مكتملة']]);
+            return $this->redirect('/accounting/period-closing');
+        }
+
+        $result = PeriodClosingService::closeMonth($fiscalYearId, $period);
+
+        $session = App::getInstance()->session();
+        if ($result['success']) {
+            $session->flash('_alerts', [['type' => 'success', 'message' => 'تم إغلاق الفترة ' . $period . ' بنجاح']]);
+        } else {
+            $session->flash('_alerts', [['type' => 'error', 'message' => $result['error']]]);
+        }
+
+        return $this->redirect('/accounting/period-closing?fiscal_year_id=' . $fiscalYearId);
+    }
+
+    public function reopenMonth(): Response
+    {
+        $this->authorize('accounting.period.reopen');
+
+        $fiscalYearId = (int) ($_POST['fiscal_year_id'] ?? 0);
+        $period = $_POST['period'] ?? '';
+        $reason = $_POST['reason'] ?? '';
+
+        if ($fiscalYearId <= 0 || empty($period) || empty($reason)) {
+            $session = App::getInstance()->session();
+            $session->flash('_alerts', [['type' => 'error', 'message' => 'يجب تقديم سبب إعادة الفتح']]);
+            return $this->redirect('/accounting/period-closing');
+        }
+
+        $result = PeriodClosingService::reopenMonth($fiscalYearId, $period, $reason);
+
+        $session = App::getInstance()->session();
+        if ($result['success']) {
+            $session->flash('_alerts', [['type' => 'success', 'message' => 'تم إعادة فتح الفترة ' . $period]]);
+        } else {
+            $session->flash('_alerts', [['type' => 'error', 'message' => $result['error']]]);
+        }
+
+        return $this->redirect('/accounting/period-closing?fiscal_year_id=' . $fiscalYearId);
+    }
+}

app/Modules/Accounting/Controllers/ReportController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Controllers;
+
+use App\Core\Controller;
+use App\Core\App;
+use App\Core\Response;
+use App\Modules\Accounting\Models\FiscalYear;
+use App\Modules\Accounting\Models\CostCenter;
+use App\Modules\Accounting\Models\AccountPayable;
+use App\Modules\Accounting\Models\AccountReceivable;
+use App\Modules\Accounting\Services\LedgerService;
+use App\Modules\Accounting\Services\FinancialReportService;
+
+class ReportController extends Controller
+{
+    public function dashboard(): Response
+    {
+        $this->authorize('accounting.reports.view');
+
+        $db = App::getInstance()->db();
+        $currentFY = FiscalYear::current();
+
+        // Quick stats
+        $today = date('Y-m-d');
+        $monthStart = date('Y-m-01');
+
+        $monthlyTotals = $db->selectOne(
+            "SELECT COALESCE(SUM(total_debit), 0) as total_debit, COUNT(*) as count
+             FROM journal_entries
+             WHERE status = 'posted' AND entry_date >= ? AND entry_date <= ? AND is_archived = 0",
+            [$monthStart, $today]
+        );
+
+        $arSummary = AccountReceivable::getAgingSummary();
+        $apSummary = AccountPayable::getAgingSummary();
+
+        $draftCount = $db->selectOne(
+            "SELECT COUNT(*) as cnt FROM journal_entries WHERE status = 'draft' AND is_archived = 0"
+        );
+
+        return $this->view('Accounting/Views/dashboard/index', [
+            'fiscal_year'    => $currentFY ? $currentFY->toArray() : null,
+            'monthly_totals' => $monthlyTotals,
+            'ar_summary'     => $arSummary,
+            'ap_summary'     => $apSummary,
+            'draft_count'    => (int) ($draftCount['cnt'] ?? 0),
+        ]);
+    }
+
+    public function trialBalance(): Response
+    {
+        $this->authorize('accounting.reports.trial_balance');
+
+        $currentFY = FiscalYear::current();
+        $dateFrom = $_GET['date_from'] ?? ($currentFY ? $currentFY->start_date : date('Y-01-01'));
+        $dateTo = $_GET['date_to'] ?? date('Y-m-d');
+        $costCenterId = !empty($_GET['cost_center_id']) ? (int) $_GET['cost_center_id'] : null;
+        $branchId = !empty($_GET['branch_id']) ? (int) $_GET['branch_id'] : null;
+
+        $result = LedgerService::getTrialBalance($dateFrom, $dateTo, null, $costCenterId, $branchId);
+
+        $costCenters = CostCenter::getActive();
+        $db = App::getInstance()->db();
+        $branches = $db->select("SELECT id, name_ar FROM branches WHERE is_archived = 0 ORDER BY name_ar");
+
+        return $this->view('Accounting/Views/reports/trial_balance', [
+            'result'       => $result,
+            'date_from'    => $dateFrom,
+            'date_to'      => $dateTo,
+            'cost_centers' => $costCenters,
+            'branches'     => $branches,
+            'filters'      => [
+                'cost_center_id' => $costCenterId,
+                'branch_id'      => $branchId,
+            ],
+        ]);
+    }
+
+    public function generalLedger(): Response
+    {
+        $this->authorize('accounting.reports.general_ledger');
+
+        $accountId = (int) ($_GET['account_id'] ?? 0);
+        $currentFY = FiscalYear::current();
+        $dateFrom = $_GET['date_from'] ?? ($currentFY ? $currentFY->start_date : date('Y-01-01'));
+        $dateTo = $_GET['date_to'] ?? date('Y-m-d');
+        $costCenterId = !empty($_GET['cost_center_id']) ? (int) $_GET['cost_center_id'] : null;
+        $branchId = !empty($_GET['branch_id']) ? (int) $_GET['branch_id'] : null;
+
+        $ledger = null;
+        if ($accountId > 0) {
+            $ledger = LedgerService::getAccountLedger($accountId, $dateFrom, $dateTo, $costCenterId, $branchId);
+        }
+
+        $costCenters = CostCenter::getActive();
+        $db = App::getInstance()->db();
+        $branches = $db->select("SELECT id, name_ar FROM branches WHERE is_archived = 0 ORDER BY name_ar");
+
+        return $this->view('Accounting/Views/reports/general_ledger', [
+            'ledger'       => $ledger,
+            'account_id'   => $accountId,
+            'date_from'    => $dateFrom,
+            'date_to'      => $dateTo,
+            'cost_centers' => $costCenters,
+            'branches'     => $branches,
+            'filters'      => [
+                'cost_center_id' => $costCenterId,
+                'branch_id'      => $branchId,
+            ],
+        ]);
+    }
+
+    public function incomeStatement(): Response
+    {
+        $this->authorize('accounting.reports.income_statement');
+
+        $currentFY = FiscalYear::current();
+        $dateFrom = $_GET['date_from'] ?? ($currentFY ? $currentFY->start_date : date('Y-01-01'));
+        $dateTo = $_GET['date_to'] ?? date('Y-m-d');
+        $costCenterId = !empty($_GET['cost_center_id']) ? (int) $_GET['cost_center_id'] : null;
+        $branchId = !empty($_GET['branch_id']) ? (int) $_GET['branch_id'] : null;
+
+        $result = FinancialReportService::getIncomeStatement($dateFrom, $dateTo, $costCenterId, $branchId);
+
+        $costCenters = CostCenter::getActive();
+        $db = App::getInstance()->db();
+        $branches = $db->select("SELECT id, name_ar FROM branches WHERE is_archived = 0 ORDER BY name_ar");
+
+        return $this->view('Accounting/Views/reports/income_statement', [
+            'result'       => $result,
+            'date_from'    => $dateFrom,
+            'date_to'      => $dateTo,
+            'cost_centers' => $costCenters,
+            'branches'     => $branches,
+            'filters'      => [
+                'cost_center_id' => $costCenterId,
+                'branch_id'      => $branchId,
+            ],
+        ]);
+    }
+
+    public function balanceSheet(): Response
+    {
+        $this->authorize('accounting.reports.balance_sheet');
+
+        $asOfDate = $_GET['as_of_date'] ?? date('Y-m-d');
+        $costCenterId = !empty($_GET['cost_center_id']) ? (int) $_GET['cost_center_id'] : null;
+        $branchId = !empty($_GET['branch_id']) ? (int) $_GET['branch_id'] : null;
+
+        $result = FinancialReportService::getBalanceSheet($asOfDate, $costCenterId, $branchId);
+
+        $costCenters = CostCenter::getActive();
+        $db = App::getInstance()->db();
+        $branches = $db->select("SELECT id, name_ar FROM branches WHERE is_archived = 0 ORDER BY name_ar");
+
+        return $this->view('Accounting/Views/reports/balance_sheet', [
+            'result'       => $result,
+            'as_of_date'   => $asOfDate,
+            'cost_centers' => $costCenters,
+            'branches'     => $branches,
+            'filters'      => [
+                'cost_center_id' => $costCenterId,
+                'branch_id'      => $branchId,
+            ],
+        ]);
+    }
+
+    public function consolidatedBalanceSheet(): Response
+    {
+        $this->authorize('accounting.reports.consolidated');
+
+        $asOfDate = $_GET['as_of_date'] ?? date('Y-m-d');
+        $result = FinancialReportService::getConsolidatedBalanceSheet($asOfDate);
+
+        return $this->view('Accounting/Views/reports/consolidated_balance_sheet', [
+            'result'     => $result,
+            'as_of_date' => $asOfDate,
+        ]);
+    }
+
+    public function accountsReceivable(): Response
+    {
+        $this->authorize('accounting.reports.ar');
+
+        $memberId = !empty($_GET['member_id']) ? (int) $_GET['member_id'] : null;
+        $outstanding = AccountReceivable::getOutstanding($memberId);
+        $aging = AccountReceivable::getAgingSummary();
+
+        return $this->view('Accounting/Views/reports/accounts_receivable', [
+            'outstanding' => $outstanding,
+            'aging'       => $aging,
+            'member_id'   => $memberId,
+        ]);
+    }
+
+    public function accountsPayable(): Response
+    {
+        $this->authorize('accounting.reports.ap');
+
+        $supplierId = !empty($_GET['supplier_id']) ? (int) $_GET['supplier_id'] : null;
+        $outstanding = AccountPayable::getOutstanding($supplierId);
+        $aging = AccountPayable::getAgingSummary();
+
+        return $this->view('Accounting/Views/reports/accounts_payable', [
+            'outstanding'  => $outstanding,
+            'aging'        => $aging,
+            'supplier_id'  => $supplierId,
+        ]);
+    }
+
+    public function memberStatement(): Response
+    {
+        $this->authorize('accounting.reports.member_statement');
+
+        $memberId = (int) ($_GET['member_id'] ?? 0);
+        $dateFrom = $_GET['date_from'] ?? date('Y-01-01');
+        $dateTo = $_GET['date_to'] ?? date('Y-m-d');
+
+        $entries = [];
+        $member = null;
+        if ($memberId > 0) {
+            $db = App::getInstance()->db();
+            $member = $db->selectOne("SELECT id, full_name_ar, form_number FROM members WHERE id = ?", [$memberId]);
+            $entries = LedgerService::getMemberStatement($memberId, $dateFrom, $dateTo);
+        }
+
+        return $this->view('Accounting/Views/reports/member_statement', [
+            'member'    => $member,
+            'entries'   => $entries,
+            'member_id' => $memberId,
+            'date_from' => $dateFrom,
+            'date_to'   => $dateTo,
+        ]);
+    }
+}

app/Modules/Accounting/Models/Account.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Models;
+
+use App\Core\Model;
+use App\Core\App;
+
+class Account extends Model
+{
+    protected static string $table = 'chart_of_accounts';
+    protected static array $fillable = [
+        'account_code', 'name_ar', 'name_en', 'account_type', 'account_nature',
+        'parent_id', 'level', 'is_header', 'is_active', 'is_system',
+        'description_ar', 'description_en', 'opening_balance', 'current_balance',
+        'currency', 'cost_center_id', 'is_bank_account', 'bank_account_id',
+    ];
+    protected static bool $timestamps = true;
+    protected static bool $softDelete = true;
+
+    public static function findByCode(string $code): ?static
+    {
+        $row = static::query()->where('account_code', '=', $code)->where('is_archived', '=', 0)->first();
+        if ($row === null) {
+            return null;
+        }
+        $instance = new static($row);
+        $instance->exists = true;
+        return $instance;
+    }
+
+    public static function getByType(string $type): array
+    {
+        return static::query()
+            ->where('account_type', '=', $type)
+            ->where('is_active', '=', 1)
+            ->where('is_archived', '=', 0)
+            ->orderBy('account_code', 'ASC')
+            ->get();
+    }
+
+    public static function getPostableAccounts(): array
+    {
+        return static::query()
+            ->where('is_header', '=', 0)
+            ->where('is_active', '=', 1)
+            ->where('is_archived', '=', 0)
+            ->orderBy('account_code', 'ASC')
+            ->get();
+    }
+
+    public function children(): array
+    {
+        return static::query()
+            ->where('parent_id', '=', $this->id)
+            ->where('is_archived', '=', 0)
+            ->orderBy('account_code', 'ASC')
+            ->get();
+    }
+
+    public function parent(): ?array
+    {
+        if ($this->parent_id === null) {
+            return null;
+        }
+        return static::query()->where('id', '=', $this->parent_id)->first();
+    }
+
+    public static function getTree(): array
+    {
+        $all = static::query()
+            ->where('is_archived', '=', 0)
+            ->orderBy('account_code', 'ASC')
+            ->get();
+
+        return self::buildTree($all, null);
+    }
+
+    private static function buildTree(array $accounts, ?int $parentId): array
+    {
+        $tree = [];
+        foreach ($accounts as $account) {
+            $pid = $account['parent_id'] !== null ? (int) $account['parent_id'] : null;
+            if ($pid === $parentId) {
+                $account['children'] = self::buildTree($accounts, (int) $account['id']);
+                $tree[] = $account;
+            }
+        }
+        return $tree;
+    }
+
+    public static function search(string $term): array
+    {
+        $db = App::getInstance()->db();
+        return $db->select(
+            "SELECT * FROM chart_of_accounts
+             WHERE is_archived = 0
+               AND (account_code LIKE ? OR name_ar LIKE ? OR name_en LIKE ?)
+             ORDER BY account_code ASC
+             LIMIT 50",
+            ["%{$term}%", "%{$term}%", "%{$term}%"]
+        );
+    }
+}

app/Modules/Accounting/Models/AccountBalance.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Models;
+
+use App\Core\Model;
+use App\Core\App;
+
+class AccountBalance extends Model
+{
+    protected static string $table = 'account_balances';
+    protected static array $fillable = [
+        'account_id', 'fiscal_year_id', 'period',
+        'opening_debit', 'opening_credit', 'period_debit', 'period_credit',
+        'closing_debit', 'closing_credit', 'cost_center_id', 'branch_id',
+        'is_closed',
+    ];
+    protected static bool $timestamps = true;
+    protected static bool $softDelete = false;
+    protected static bool $autoTrackAuthor = false;
+    protected static bool $dispatchEvents = false;
+
+    public static function getForPeriod(int $fiscalYearId, string $period, ?int $costCenterId = null, ?int $branchId = null): array
+    {
+        $db = App::getInstance()->db();
+        $where = 'ab.fiscal_year_id = ? AND ab.period = ?';
+        $params = [$fiscalYearId, $period];
+
+        if ($costCenterId !== null) {
+            $where .= ' AND ab.cost_center_id = ?';
+            $params[] = $costCenterId;
+        }
+        if ($branchId !== null) {
+            $where .= ' AND ab.branch_id = ?';
+            $params[] = $branchId;
+        }
+
+        return $db->select(
+            "SELECT ab.*, coa.account_code, coa.name_ar, coa.name_en,
+                    coa.account_type, coa.account_nature, coa.level, coa.is_header
+             FROM account_balances ab
+             JOIN chart_of_accounts coa ON coa.id = ab.account_id
+             WHERE {$where}
+             ORDER BY coa.account_code ASC",
+            $params
+        );
+    }
+
+    public static function upsert(array $data): void
+    {
+        $db = App::getInstance()->db();
+        $db->execute(
+            "INSERT INTO account_balances
+                (account_id, fiscal_year_id, period, opening_debit, opening_credit,
+                 period_debit, period_credit, closing_debit, closing_credit,
+                 cost_center_id, branch_id, created_at, updated_at)
+             VALUES (?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, NOW(), NOW())
+             ON DUPLICATE KEY UPDATE
+                period_debit   = VALUES(period_debit),
+                period_credit  = VALUES(period_credit),
+                closing_debit  = VALUES(closing_debit),
+                closing_credit = VALUES(closing_credit),
+                updated_at     = NOW()",
+            [
+                $data['account_id'], $data['fiscal_year_id'], $data['period'],
+                $data['opening_debit'] ?? '0.00', $data['opening_credit'] ?? '0.00',
+                $data['period_debit'] ?? '0.00', $data['period_credit'] ?? '0.00',
+                $data['closing_debit'] ?? '0.00', $data['closing_credit'] ?? '0.00',
+                $data['cost_center_id'] ?? null, $data['branch_id'] ?? null,
+            ]
+        );
+    }
+}

app/Modules/Accounting/Models/AccountPayable.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Models;
+
+use App\Core\Model;
+use App\Core\App;
+
+class AccountPayable extends Model
+{
+    protected static string $table = 'accounts_payable';
+    protected static array $fillable = [
+        'supplier_id', 'invoice_number', 'invoice_date', 'due_date',
+        'description_ar', 'description_en', 'total_amount', 'paid_amount',
+        'balance', 'currency', 'status', 'journal_entry_id', 'payment_entry_id',
+        'purchase_order_id', 'cost_center_id', 'branch_id', 'notes',
+    ];
+    protected static bool $timestamps = true;
+    protected static bool $softDelete = true;
+
+    public static function getOutstanding(?int $supplierId = null): array
+    {
+        $db = App::getInstance()->db();
+        $where = "ap.is_archived = 0 AND ap.status IN ('pending','partial','overdue')";
+        $params = [];
+
+        if ($supplierId !== null) {
+            $where .= ' AND ap.supplier_id = ?';
+            $params[] = $supplierId;
+        }
+
+        return $db->select(
+            "SELECT ap.*, s.name as supplier_name
+             FROM accounts_payable ap
+             LEFT JOIN suppliers s ON s.id = ap.supplier_id
+             WHERE {$where}
+             ORDER BY ap.due_date ASC",
+            $params
+        );
+    }
+
+    public static function getAgingSummary(): array
+    {
+        $db = App::getInstance()->db();
+        $today = date('Y-m-d');
+        return $db->selectOne(
+            "SELECT
+                SUM(CASE WHEN due_date >= ? THEN balance ELSE 0 END) as current_amount,
+                SUM(CASE WHEN due_date < ? AND due_date >= DATE_SUB(?, INTERVAL 30 DAY) THEN balance ELSE 0 END) as days_30,
+                SUM(CASE WHEN due_date < DATE_SUB(?, INTERVAL 30 DAY) AND due_date >= DATE_SUB(?, INTERVAL 60 DAY) THEN balance ELSE 0 END) as days_60,
+                SUM(CASE WHEN due_date < DATE_SUB(?, INTERVAL 60 DAY) AND due_date >= DATE_SUB(?, INTERVAL 90 DAY) THEN balance ELSE 0 END) as days_90,
+                SUM(CASE WHEN due_date < DATE_SUB(?, INTERVAL 90 DAY) THEN balance ELSE 0 END) as over_90,
+                SUM(balance) as total
+             FROM accounts_payable
+             WHERE is_archived = 0 AND status IN ('pending','partial','overdue')",
+            [$today, $today, $today, $today, $today, $today, $today, $today]
+        );
+    }
+}

app/Modules/Accounting/Models/AccountReceivable.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Models;
+
+use App\Core\Model;
+use App\Core\App;
+
+class AccountReceivable extends Model
+{
+    protected static string $table = 'accounts_receivable';
+    protected static array $fillable = [
+        'member_id', 'document_type', 'document_id', 'document_number',
+        'document_date', 'due_date', 'description_ar', 'description_en',
+        'total_amount', 'paid_amount', 'balance', 'currency', 'status',
+        'journal_entry_id', 'payment_entry_id', 'cost_center_id', 'branch_id', 'notes',
+    ];
+    protected static bool $timestamps = true;
+    protected static bool $softDelete = true;
+
+    public static function getOutstanding(?int $memberId = null): array
+    {
+        $db = App::getInstance()->db();
+        $where = "ar.is_archived = 0 AND ar.status IN ('pending','partial','overdue')";
+        $params = [];
+
+        if ($memberId !== null) {
+            $where .= ' AND ar.member_id = ?';
+            $params[] = $memberId;
+        }
+
+        return $db->select(
+            "SELECT ar.*, m.full_name_ar as member_name, m.form_number
+             FROM accounts_receivable ar
+             LEFT JOIN members m ON m.id = ar.member_id
+             WHERE {$where}
+             ORDER BY ar.due_date ASC",
+            $params
+        );
+    }
+
+    public static function getAgingSummary(): array
+    {
+        $db = App::getInstance()->db();
+        $today = date('Y-m-d');
+        return $db->selectOne(
+            "SELECT
+                SUM(CASE WHEN due_date >= ? THEN balance ELSE 0 END) as current_amount,
+                SUM(CASE WHEN due_date < ? AND due_date >= DATE_SUB(?, INTERVAL 30 DAY) THEN balance ELSE 0 END) as days_30,
+                SUM(CASE WHEN due_date < DATE_SUB(?, INTERVAL 30 DAY) AND due_date >= DATE_SUB(?, INTERVAL 60 DAY) THEN balance ELSE 0 END) as days_60,
+                SUM(CASE WHEN due_date < DATE_SUB(?, INTERVAL 60 DAY) AND due_date >= DATE_SUB(?, INTERVAL 90 DAY) THEN balance ELSE 0 END) as days_90,
+                SUM(CASE WHEN due_date < DATE_SUB(?, INTERVAL 90 DAY) THEN balance ELSE 0 END) as over_90,
+                SUM(balance) as total
+             FROM accounts_receivable
+             WHERE is_archived = 0 AND status IN ('pending','partial','overdue')",
+            [$today, $today, $today, $today, $today, $today, $today, $today]
+        );
+    }
+
+    public static function findByDocument(string $type, int $documentId): ?static
+    {
+        $row = static::query()
+            ->where('document_type', '=', $type)
+            ->where('document_id', '=', $documentId)
+            ->where('is_archived', '=', 0)
+            ->first();
+        if ($row === null) {
+            return null;
+        }
+        $instance = new static($row);
+        $instance->exists = true;
+        return $instance;
+    }
+}

app/Modules/Accounting/Models/BankAccount.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Models;
+
+use App\Core\Model;
+
+class BankAccount extends Model
+{
+    protected static string $table = 'bank_accounts';
+    protected static array $fillable = [
+        'account_name_ar', 'account_name_en', 'bank_name_ar', 'bank_name_en',
+        'account_number', 'iban', 'swift_code', 'branch_name', 'currency',
+        'gl_account_id', 'opening_balance', 'current_balance',
+        'is_default', 'is_active', 'notes',
+    ];
+    protected static bool $timestamps = true;
+    protected static bool $softDelete = true;
+
+    public static function getDefault(): ?static
+    {
+        $row = static::query()
+            ->where('is_default', '=', 1)
+            ->where('is_active', '=', 1)
+            ->where('is_archived', '=', 0)
+            ->first();
+        if ($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)
+            ->where('is_archived', '=', 0)
+            ->orderBy('account_name_ar', 'ASC')
+            ->get();
+    }
+}

app/Modules/Accounting/Models/BankReconciliation.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Models;
+
+use App\Core\Model;
+
+class BankReconciliation extends Model
+{
+    protected static string $table = 'bank_reconciliations';
+    protected static array $fillable = [
+        'bank_account_id', 'reconciliation_date', 'statement_date',
+        'statement_balance', 'book_balance', 'adjusted_balance', 'difference',
+        'status', 'approved_at', 'approved_by', 'notes',
+    ];
+    protected static bool $timestamps = true;
+    protected static bool $softDelete = true;
+
+    public function items(): array
+    {
+        return BankReconciliationItem::query()
+            ->where('reconciliation_id', '=', $this->id)
+            ->orderBy('id', 'ASC')
+            ->get();
+    }
+}

app/Modules/Accounting/Models/BankReconciliationItem.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Models;
+
+use App\Core\Model;
+
+class BankReconciliationItem extends Model
+{
+    protected static string $table = 'bank_reconciliation_items';
+    protected static array $fillable = [
+        'reconciliation_id', 'item_type', 'description_ar', 'description_en',
+        'amount', 'transaction_date', 'reference_number', 'journal_entry_id',
+        'is_cleared', 'cleared_date',
+    ];
+    protected static bool $timestamps = false;
+    protected static bool $softDelete = false;
+    protected static bool $autoTrackAuthor = false;
+}

app/Modules/Accounting/Models/CostCenter.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Models;
+
+use App\Core\Model;
+
+class CostCenter extends Model
+{
+    protected static string $table = 'cost_centers';
+    protected static array $fillable = [
+        'code', 'name_ar', 'name_en', 'type', 'branch_id',
+        'parent_id', 'is_active', 'description',
+    ];
+    protected static bool $timestamps = true;
+    protected static bool $softDelete = true;
+
+    public static function findByCode(string $code): ?static
+    {
+        $row = static::query()->where('code', '=', $code)->where('is_archived', '=', 0)->first();
+        if ($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)
+            ->where('is_archived', '=', 0)
+            ->orderBy('code', 'ASC')
+            ->get();
+    }
+
+    public static function findByBranch(int $branchId): ?static
+    {
+        $row = static::query()
+            ->where('branch_id', '=', $branchId)
+            ->where('is_archived', '=', 0)
+            ->first();
+        if ($row === null) {
+            return null;
+        }
+        $instance = new static($row);
+        $instance->exists = true;
+        return $instance;
+    }
+}

app/Modules/Accounting/Models/FiscalYear.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Models;
+
+use App\Core\Model;
+
+class FiscalYear extends Model
+{
+    protected static string $table = 'fiscal_years';
+    protected static array $fillable = [
+        'name_ar', 'name_en', 'start_date', 'end_date',
+        'status', 'is_current', 'closed_at', 'closed_by', 'notes',
+    ];
+    protected static bool $timestamps = true;
+    protected static bool $softDelete = true;
+
+    public static function current(): ?static
+    {
+        $row = static::query()->where('is_current', '=', 1)->where('is_archived', '=', 0)->first();
+        if ($row === null) {
+            return null;
+        }
+        $instance = new static($row);
+        $instance->exists = true;
+        return $instance;
+    }
+
+    public static function findByDate(string $date): ?static
+    {
+        $row = static::query()
+            ->where('start_date', '<=', $date)
+            ->where('end_date', '>=', $date)
+            ->where('is_archived', '=', 0)
+            ->first();
+        if ($row === null) {
+            return null;
+        }
+        $instance = new static($row);
+        $instance->exists = true;
+        return $instance;
+    }
+
+    public function isOpen(): bool
+    {
+        return $this->status === 'open';
+    }
+}

app/Modules/Accounting/Models/JournalEntry.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Models;
+
+use App\Core\Model;
+use App\Core\App;
+
+class JournalEntry extends Model
+{
+    protected static string $table = 'journal_entries';
+    protected static array $fillable = [
+        'entry_number', 'fiscal_year_id', 'entry_date', 'reference_type',
+        'reference_id', 'reference_number', 'description_ar', 'description_en',
+        'total_debit', 'total_credit', 'currency', 'status', 'posted_at',
+        'posted_by', 'reversed_entry_id', 'reversal_of_id', 'is_auto_generated',
+        'source_module', 'branch_id', 'cost_center_id', 'period_closed',
+        'attachments', 'notes',
+    ];
+    protected static bool $timestamps = true;
+    protected static bool $softDelete = true;
+
+    public function lines(): array
+    {
+        return JournalEntryLine::query()
+            ->where('journal_entry_id', '=', $this->id)
+            ->orderBy('line_number', 'ASC')
+            ->get();
+    }
+
+    public static function generateEntryNumber(): string
+    {
+        $db = App::getInstance()->db();
+        $year = date('Y');
+        $prefix = 'JE-' . $year . '-';
+        $last = $db->selectOne(
+            "SELECT entry_number FROM journal_entries WHERE entry_number LIKE ? ORDER BY id DESC LIMIT 1",
+            [$prefix . '%']
+        );
+        if ($last) {
+            $parts = explode('-', $last['entry_number']);
+            $seq = (int) end($parts) + 1;
+        } else {
+            $seq = 1;
+        }
+        return $prefix . str_pad((string) $seq, 6, '0', STR_PAD_LEFT);
+    }
+
+    public function isPosted(): bool
+    {
+        return $this->status === 'posted';
+    }
+
+    public function isDraft(): bool
+    {
+        return $this->status === 'draft';
+    }
+
+    public function isReversed(): bool
+    {
+        return $this->status === 'reversed';
+    }
+
+    public static function findByReference(string $type, int $id): ?static
+    {
+        $row = static::query()
+            ->where('reference_type', '=', $type)
+            ->where('reference_id', '=', $id)
+            ->where('is_archived', '=', 0)
+            ->first();
+        if ($row === null) {
+            return null;
+        }
+        $instance = new static($row);
+        $instance->exists = true;
+        return $instance;
+    }
+
+    public static function search(array $filters = [], int $page = 1, int $perPage = 25): array
+    {
+        $db = App::getInstance()->db();
+        $where = ['je.is_archived = 0'];
+        $params = [];
+
+        if (!empty($filters['status'])) {
+            $where[] = 'je.status = ?';
+            $params[] = $filters['status'];
+        }
+        if (!empty($filters['date_from'])) {
+            $where[] = 'je.entry_date >= ?';
+            $params[] = $filters['date_from'];
+        }
+        if (!empty($filters['date_to'])) {
+            $where[] = 'je.entry_date <= ?';
+            $params[] = $filters['date_to'];
+        }
+        if (!empty($filters['source_module'])) {
+            $where[] = 'je.source_module = ?';
+            $params[] = $filters['source_module'];
+        }
+        if (!empty($filters['reference_type'])) {
+            $where[] = 'je.reference_type = ?';
+            $params[] = $filters['reference_type'];
+        }
+        if (!empty($filters['fiscal_year_id'])) {
+            $where[] = 'je.fiscal_year_id = ?';
+            $params[] = $filters['fiscal_year_id'];
+        }
+        if (!empty($filters['search'])) {
+            $where[] = '(je.entry_number LIKE ? OR je.description_ar LIKE ? OR je.description_en LIKE ? OR je.reference_number LIKE ?)';
+            $term = '%' . $filters['search'] . '%';
+            $params = array_merge($params, [$term, $term, $term, $term]);
+        }
+
+        $whereClause = implode(' AND ', $where);
+        $offset = ($page - 1) * $perPage;
+
+        $countRow = $db->selectOne("SELECT COUNT(*) as total FROM journal_entries je WHERE {$whereClause}", $params);
+        $total = (int) ($countRow['total'] ?? 0);
+
+        $rows = $db->select(
+            "SELECT je.*, fy.name_ar as fiscal_year_name
+             FROM journal_entries je
+             LEFT JOIN fiscal_years fy ON fy.id = je.fiscal_year_id
+             WHERE {$whereClause}
+             ORDER BY je.entry_date DESC, je.id DESC
+             LIMIT {$perPage} OFFSET {$offset}",
+            $params
+        );
+
+        return [
+            'data'     => $rows,
+            'total'    => $total,
+            'page'     => $page,
+            'per_page' => $perPage,
+            'pages'    => (int) ceil($total / $perPage),
+        ];
+    }
+}

app/Modules/Accounting/Models/JournalEntryLine.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Models;
+
+use App\Core\Model;
+use App\Core\App;
+
+class JournalEntryLine extends Model
+{
+    protected static string $table = 'journal_entry_lines';
+    protected static array $fillable = [
+        'journal_entry_id', 'line_number', 'account_id', 'description_ar',
+        'description_en', 'debit', 'credit', 'currency', 'cost_center_id',
+        'branch_id', 'member_id', 'employee_id', 'supplier_id',
+        'reference_type', 'reference_id', 'notes',
+    ];
+    protected static bool $timestamps = false;
+    protected static bool $softDelete = false;
+    protected static bool $autoTrackAuthor = false;
+
+    public function account(): ?array
+    {
+        return App::getInstance()->db()->selectOne(
+            "SELECT * FROM chart_of_accounts WHERE id = ?",
+            [$this->account_id]
+        );
+    }
+
+    public static function getByJournalEntry(int $journalEntryId): array
+    {
+        $db = App::getInstance()->db();
+        return $db->select(
+            "SELECT jel.*, coa.account_code, coa.name_ar as account_name_ar, coa.name_en as account_name_en
+             FROM journal_entry_lines jel
+             JOIN chart_of_accounts coa ON coa.id = jel.account_id
+             WHERE jel.journal_entry_id = ?
+             ORDER BY jel.line_number ASC",
+            [$journalEntryId]
+        );
+    }
+}

app/Modules/Accounting/Models/PeriodClosing.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Models;
+
+use App\Core\Model;
+use App\Core\App;
+
+class PeriodClosing extends Model
+{
+    protected static string $table = 'period_closings';
+    protected static array $fillable = [
+        'fiscal_year_id', 'period', 'period_start', 'period_end',
+        'closing_type', 'status', 'total_debit', 'total_credit',
+        'journal_count', 'closing_entry_id', 'closed_at', 'closed_by',
+        'reopened_at', 'reopened_by', 'reopen_reason', 'notes',
+    ];
+    protected static bool $timestamps = true;
+    protected static bool $softDelete = true;
+
+    public static function findByPeriod(int $fiscalYearId, string $period): ?static
+    {
+        $row = static::query()
+            ->where('fiscal_year_id', '=', $fiscalYearId)
+            ->where('period', '=', $period)
+            ->where('is_archived', '=', 0)
+            ->first();
+        if ($row === null) {
+            return null;
+        }
+        $instance = new static($row);
+        $instance->exists = true;
+        return $instance;
+    }
+
+    public static function isPeriodClosed(int $fiscalYearId, string $period): bool
+    {
+        $pc = self::findByPeriod($fiscalYearId, $period);
+        return $pc !== null && $pc->status === 'closed';
+    }
+
+    public static function getForFiscalYear(int $fiscalYearId): array
+    {
+        return static::query()
+            ->where('fiscal_year_id', '=', $fiscalYearId)
+            ->where('is_archived', '=', 0)
+            ->orderBy('period', 'ASC')
+            ->get();
+    }
+}

app/Modules/Accounting/Routes.php

+<?php
+declare(strict_types=1);
+
+return [
+    // ── Dashboard ────────────────────────────────────────────
+    ['GET',  '/accounting',                                      'Accounting\Controllers\ReportController@dashboard',              ['auth'], 'accounting.reports.view'],
+
+    // ── Fiscal Years ─────────────────────────────────────────
+    ['GET',  '/accounting/fiscal-years',                         'Accounting\Controllers\FiscalYearController@index',              ['auth'], 'accounting.fiscal_year.view'],
+    ['GET',  '/accounting/fiscal-years/create',                  'Accounting\Controllers\FiscalYearController@create',             ['auth'], 'accounting.fiscal_year.manage'],
+    ['POST', '/accounting/fiscal-years',                         'Accounting\Controllers\FiscalYearController@store',              ['auth'], 'accounting.fiscal_year.manage'],
+    ['GET',  '/accounting/fiscal-years/{id:\d+}',                'Accounting\Controllers\FiscalYearController@show',               ['auth'], 'accounting.fiscal_year.view'],
+    ['POST', '/accounting/fiscal-years/{id:\d+}/close',          'Accounting\Controllers\FiscalYearController@close',              ['auth'], 'accounting.fiscal_year.close'],
+
+    // ── Chart of Accounts ────────────────────────────────────
+    ['GET',  '/accounting/chart-of-accounts',                    'Accounting\Controllers\ChartOfAccountsController@index',         ['auth'], 'accounting.coa.view'],
+    ['GET',  '/accounting/chart-of-accounts/create',             'Accounting\Controllers\ChartOfAccountsController@create',        ['auth'], 'accounting.coa.manage'],
+    ['POST', '/accounting/chart-of-accounts',                    'Accounting\Controllers\ChartOfAccountsController@store',         ['auth'], 'accounting.coa.manage'],
+    ['GET',  '/accounting/chart-of-accounts/{id:\d+}/edit',      'Accounting\Controllers\ChartOfAccountsController@edit',          ['auth'], 'accounting.coa.manage'],
+    ['POST', '/accounting/chart-of-accounts/{id:\d+}',           'Accounting\Controllers\ChartOfAccountsController@update',        ['auth'], 'accounting.coa.manage'],
+    ['GET',  '/accounting/chart-of-accounts/search',             'Accounting\Controllers\ChartOfAccountsController@search',        ['auth'], 'accounting.coa.view'],
+
+    // ── 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'],
+    ['POST', '/accounting/cost-centers',                         'Accounting\Controllers\CostCenterController@store',              ['auth'], 'accounting.cost_center.manage'],
+    ['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'], 'accounting.cost_center.manage'],
+
+    // ── 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'],
+    ['POST', '/accounting/bank-accounts',                        'Accounting\Controllers\BankAccountController@store',             ['auth'], 'accounting.bank_account.manage'],
+    ['GET',  '/accounting/bank-accounts/{id:\d+}/edit',          'Accounting\Controllers\BankAccountController@edit',              ['auth'], 'accounting.bank_account.manage'],
+    ['POST', '/accounting/bank-accounts/{id:\d+}',               'Accounting\Controllers\BankAccountController@update',            ['auth'], 'accounting.bank_account.manage'],
+
+    // ── Journal Entries ──────────────────────────────────────
+    ['GET',  '/accounting/journal-entries',                       'Accounting\Controllers\JournalEntryController@index',            ['auth'], 'accounting.journal.view'],
+    ['GET',  '/accounting/journal-entries/create',                'Accounting\Controllers\JournalEntryController@create',           ['auth'], 'accounting.journal.create'],
+    ['POST', '/accounting/journal-entries',                       'Accounting\Controllers\JournalEntryController@store',            ['auth'], 'accounting.journal.create'],
+    ['GET',  '/accounting/journal-entries/{id:\d+}',              'Accounting\Controllers\JournalEntryController@show',             ['auth'], 'accounting.journal.view'],
+    ['POST', '/accounting/journal-entries/{id:\d+}/post',         'Accounting\Controllers\JournalEntryController@post',             ['auth'], 'accounting.journal.post'],
+    ['POST', '/accounting/journal-entries/{id:\d+}/reverse',      'Accounting\Controllers\JournalEntryController@reverse',          ['auth'], 'accounting.journal.reverse'],
+    ['GET',  '/accounting/journal-entries/search-accounts',       'Accounting\Controllers\JournalEntryController@searchAccounts',   ['auth'], 'accounting.journal.view'],
+
+    // ── 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'],
+    ['POST', '/accounting/bank-reconciliation',                   'Accounting\Controllers\BankReconciliationController@store',      ['auth'], 'accounting.bank_recon.manage'],
+    ['GET',  '/accounting/bank-reconciliation/{id:\d+}',          'Accounting\Controllers\BankReconciliationController@show',       ['auth'], 'accounting.bank_recon.view'],
+    ['POST', '/accounting/bank-reconciliation/{id:\d+}/add-item', 'Accounting\Controllers\BankReconciliationController@addItem',   ['auth'], 'accounting.bank_recon.manage'],
+    ['POST', '/accounting/bank-reconciliation/{id:\d+}/complete', 'Accounting\Controllers\BankReconciliationController@complete',   ['auth'], 'accounting.bank_recon.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'], 'accounting.period.close'],
+    ['POST', '/accounting/period-closing/reopen-month',           'Accounting\Controllers\PeriodClosingController@reopenMonth',     ['auth'], 'accounting.period.reopen'],
+
+    // ── Reports ──────────────────────────────────────────────
+    ['GET',  '/accounting/reports/trial-balance',                 'Accounting\Controllers\ReportController@trialBalance',           ['auth'], 'accounting.reports.trial_balance'],
+    ['GET',  '/accounting/reports/general-ledger',                'Accounting\Controllers\ReportController@generalLedger',          ['auth'], 'accounting.reports.general_ledger'],
+    ['GET',  '/accounting/reports/income-statement',              'Accounting\Controllers\ReportController@incomeStatement',        ['auth'], 'accounting.reports.income_statement'],
+    ['GET',  '/accounting/reports/balance-sheet',                 'Accounting\Controllers\ReportController@balanceSheet',           ['auth'], 'accounting.reports.balance_sheet'],
+    ['GET',  '/accounting/reports/consolidated-balance-sheet',    'Accounting\Controllers\ReportController@consolidatedBalanceSheet', ['auth'], 'accounting.reports.consolidated'],
+    ['GET',  '/accounting/reports/accounts-receivable',           'Accounting\Controllers\ReportController@accountsReceivable',     ['auth'], 'accounting.reports.ar'],
+    ['GET',  '/accounting/reports/accounts-payable',              'Accounting\Controllers\ReportController@accountsPayable',        ['auth'], 'accounting.reports.ap'],
+    ['GET',  '/accounting/reports/member-statement',              'Accounting\Controllers\ReportController@memberStatement',        ['auth'], 'accounting.reports.member_statement'],
+];

app/Modules/Accounting/Services/AccountingIntegrationService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Services;
+
+use App\Core\App;
+use App\Core\Logger;
+
+/**
+ * Auto-posting journal entries from other modules.
+ * Each method is called from bootstrap.php event listeners.
+ *
+ * Account codes used (Egyptian standard):
+ *   1101 - Cash (نقدية بالصندوق)
+ *   1102 - Bank (نقدية بالبنك)
+ *   1103 - Accounts Receivable (حسابات مدينة)
+ *   1104 - Inventory (مخزون)
+ *   2101 - Accounts Payable (حسابات دائنة)
+ *   2103 - Tax Payable (ضرائب مستحقة)
+ *   2104 - Insurance Payable (تأمينات مستحقة)
+ *   2105 - Deferred Revenue (إيرادات مؤجلة)
+ *   4101 - Membership Revenue (إيرادات عضوية)
+ *   4102 - Subscription Revenue (إيرادات اشتراكات)
+ *   4103 - Sales Revenue (إيرادات مبيعات)
+ *   4104 - Fine Revenue (إيرادات غرامات)
+ *   4105 - Service Revenue (إيرادات خدمات)
+ *   5101 - Salary Expense (مصروفات رواتب)
+ *   5102 - Insurance Expense (مصروفات تأمينات — حصة صاحب العمل)
+ *   5106 - Cost of Goods Sold (تكلفة البضاعة المباعة)
+ */
+final class AccountingIntegrationService
+{
+    // ────────────────────────────────────────────────────────────
+    // PAYMENTS MODULE
+    // ────────────────────────────────────────────────────────────
+
+    /**
+     * Auto-post journal entry when a payment is completed.
+     * Dr. Cash/Bank  |  Cr. Revenue (type-dependent)
+     *
+     * @param array $data From 'payment.completed' event
+     */
+    public static function onPaymentCompleted(array $data): void
+    {
+        $db = App::getInstance()->db();
+
+        $paymentId = (int) ($data['payment_id'] ?? 0);
+        $amount = (string) ($data['amount'] ?? '0.00');
+        $method = $data['method'] ?? 'cash';
+        $type = $data['type'] ?? '';
+        $memberId = (int) ($data['member_id'] ?? 0);
+
+        if (bccomp($amount, '0.00', 2) <= 0) {
+            return;
+        }
+
+        // Determine debit account (where money goes)
+        $debitAccountCode = match ($method) {
+            'cash'          => '1101',
+            'check'         => '1102',
+            'visa'          => '1102',
+            'bank_transfer' => '1102',
+            default         => '1101',
+        };
+
+        // Determine credit account (revenue type)
+        $creditAccountCode = match ($type) {
+            'form_fee', 'membership_fee', 'addition_fee', 'separation_fee',
+            'divorce_fee', 'death_fee', 'waiver_fee', 'sports_conversion',
+            'carnet_replacement', 'seasonal_fee'
+                => '4101', // Membership Revenue
+
+            'annual_subscription', 'development_fee'
+                => '4102', // Subscription Revenue
+
+            'down_payment', 'installment'
+                => '1103', // Accounts Receivable (reducing AR)
+
+            'fine'
+                => '4104', // Fine Revenue
+
+            'inventory_sale'
+                => '4103', // Sales Revenue
+
+            default
+                => '4105', // Service Revenue
+        };
+
+        $debitAccount = self::getAccountByCode($debitAccountCode);
+        $creditAccount = self::getAccountByCode($creditAccountCode);
+
+        if (!$debitAccount || !$creditAccount) {
+            Logger::error("Accounting auto-post failed: account not found", [
+                'debit_code' => $debitAccountCode,
+                'credit_code' => $creditAccountCode,
+                'payment_id' => $paymentId,
+            ]);
+            return;
+        }
+
+        $payment = $db->selectOne("SELECT * FROM payments WHERE id = ?", [$paymentId]);
+        $receiptNumber = '';
+        if ($payment && $payment['receipt_id']) {
+            $receipt = $db->selectOne("SELECT receipt_number FROM receipts WHERE id = ?", [(int) $payment['receipt_id']]);
+            $receiptNumber = $receipt['receipt_number'] ?? '';
+        }
+
+        $typeLabel = self::getPaymentTypeLabel($type);
+        $description = 'تحصيل ' . $typeLabel;
+        if ($receiptNumber) {
+            $description .= ' — إيصال ' . $receiptNumber;
+        }
+
+        // For installment/down_payment, special handling
+        $lines = [
+            [
+                'account_id'     => (int) $debitAccount['id'],
+                'debit'          => $amount,
+                'credit'         => '0.00',
+                'description_ar' => $description,
+                'member_id'      => $memberId > 0 ? $memberId : null,
+            ],
+            [
+                'account_id'     => (int) $creditAccount['id'],
+                'debit'          => '0.00',
+                'credit'         => $amount,
+                'description_ar' => $description,
+                'member_id'      => $memberId > 0 ? $memberId : null,
+            ],
+        ];
+
+        $result = JournalService::createEntry([
+            'entry_date'        => $payment['payment_date'] ?? date('Y-m-d'),
+            'description_ar'    => $description,
+            'description_en'    => 'Payment collection — ' . $type,
+            'reference_type'    => 'payment',
+            'reference_id'      => $paymentId,
+            'reference_number'  => $receiptNumber,
+            'source_module'     => 'payments',
+            'is_auto_generated' => 1,
+        ], $lines, true);
+
+        if (!$result['success']) {
+            Logger::error("Accounting auto-post failed for payment", [
+                'payment_id' => $paymentId,
+                'error'      => $result['error'] ?? 'unknown',
+            ]);
+        }
+    }
+
+    /**
+     * Auto-reverse journal entry when a payment is voided.
+     */
+    public static function onPaymentVoided(array $data): void
+    {
+        $paymentId = (int) ($data['payment_id'] ?? 0);
+        $reason = $data['reason'] ?? 'إلغاء دفعة';
+
+        $entry = \App\Modules\Accounting\Models\JournalEntry::findByReference('payment', $paymentId);
+        if ($entry && $entry->isPosted()) {
+            JournalService::reverseEntry((int) $entry->id, $reason);
+        }
+    }
+
+    // ────────────────────────────────────────────────────────────
+    // SALES MODULE
+    // ────────────────────────────────────────────────────────────
+
+    /**
+     * Auto-post sales entry: Dr. Cash/Bank, Cr. Sales Revenue + COGS entry.
+     */
+    public static function onSaleCompleted(array $data): void
+    {
+        $db = App::getInstance()->db();
+
+        $saleId = (int) ($data['sale_id'] ?? 0);
+        $totalAmount = (string) ($data['total_amount'] ?? '0.00');
+        $invoiceNumber = $data['invoice_number'] ?? '';
+
+        if (bccomp($totalAmount, '0.00', 2) <= 0) {
+            return;
+        }
+
+        $sale = $db->selectOne("SELECT * FROM sales WHERE id = ?", [$saleId]);
+        if (!$sale) {
+            return;
+        }
+
+        // Calculate total cost from sale items
+        $costRow = $db->selectOne(
+            "SELECT COALESCE(SUM(total_cost), 0) as total_cost FROM sale_items WHERE sale_id = ?",
+            [$saleId]
+        );
+        $totalCost = (string) ($costRow['total_cost'] ?? '0.00');
+
+        $salesRevenue = self::getAccountByCode('4103');
+        $cashAccount = self::getAccountByCode('1101');
+        $cogsAccount = self::getAccountByCode('5106');
+        $inventoryAccount = self::getAccountByCode('1104');
+
+        if (!$salesRevenue || !$cashAccount) {
+            return;
+        }
+
+        $description = 'مبيعات فاتورة رقم ' . $invoiceNumber;
+
+        // Revenue entry is handled by payment.completed, but COGS needs its own entry
+        if ($cogsAccount && $inventoryAccount && bccomp($totalCost, '0.00', 2) > 0) {
+            $cogsResult = JournalService::createEntry([
+                'entry_date'        => $sale['sale_date'] ?? date('Y-m-d'),
+                'description_ar'    => 'تكلفة بضاعة مباعة — فاتورة ' . $invoiceNumber,
+                'description_en'    => 'COGS — Invoice ' . $invoiceNumber,
+                'reference_type'    => 'sale_cogs',
+                'reference_id'      => $saleId,
+                'reference_number'  => $invoiceNumber,
+                'source_module'     => 'sales',
+                'is_auto_generated' => 1,
+            ], [
+                [
+                    'account_id'     => (int) $cogsAccount['id'],
+                    'debit'          => $totalCost,
+                    'credit'         => '0.00',
+                    'description_ar' => 'تكلفة بضاعة مباعة',
+                ],
+                [
+                    'account_id'     => (int) $inventoryAccount['id'],
+                    'debit'          => '0.00',
+                    'credit'         => $totalCost,
+                    'description_ar' => 'خصم من المخزون',
+                ],
+            ], true);
+
+            if (!$cogsResult['success']) {
+                Logger::error("COGS auto-post failed", ['sale_id' => $saleId, 'error' => $cogsResult['error'] ?? '']);
+            }
+        }
+    }
+
+    /**
+     * Reverse sale journal entries when a sale is voided.
+     */
+    public static function onSaleVoided(array $data): void
+    {
+        $saleId = (int) ($data['sale_id'] ?? 0);
+        $reason = $data['reason'] ?? 'إلغاء عملية بيع';
+
+        // Reverse COGS entry
+        $cogsEntry = \App\Modules\Accounting\Models\JournalEntry::findByReference('sale_cogs', $saleId);
+        if ($cogsEntry && $cogsEntry->isPosted()) {
+            JournalService::reverseEntry((int) $cogsEntry->id, $reason);
+        }
+    }
+
+    // ────────────────────────────────────────────────────────────
+    // HR PAYROLL MODULE
+    // ────────────────────────────────────────────────────────────
+
+    /**
+     * Auto-post payroll journal when payroll run is paid.
+     * Dr. Salary Expense          (gross salaries)
+     * Dr. Insurance Expense       (employer's insurance share)
+     * Cr. Bank                    (net salaries paid)
+     * Cr. Insurance Payable       (employee + employer insurance)
+     * Cr. Tax Payable             (income tax withheld)
+     */
+    public static function onPayrollPaid(array $data): void
+    {
+        $db = App::getInstance()->db();
+
+        $payrollRunId = (int) ($data['payroll_run_id'] ?? 0);
+        if ($payrollRunId <= 0) {
+            return;
+        }
+
+        $run = $db->selectOne("SELECT * FROM hr_payroll_runs WHERE id = ?", [$payrollRunId]);
+        if (!$run) {
+            return;
+        }
+
+        // Get payroll component totals
+        $components = $db->select(
+            "SELECT component_type, SUM(amount) as total
+             FROM hr_payroll_components_log
+             WHERE payroll_run_id = ?
+             GROUP BY component_type",
+            [$payrollRunId]
+        );
+
+        $componentMap = [];
+        foreach ($components as $c) {
+            $componentMap[$c['component_type']] = (string) $c['total'];
+        }
+
+        $grossSalary = (string) ($run['total_gross'] ?? '0.00');
+        $netSalary = (string) ($run['total_net'] ?? '0.00');
+        $totalTax = $componentMap['income_tax'] ?? '0.00';
+        $empInsurance = $componentMap['social_insurance_employee'] ?? '0.00';
+        $erInsurance = $componentMap['social_insurance_employer'] ?? '0.00';
+        $totalInsurance = bcadd($empInsurance, $erInsurance, 2);
+
+        $salaryExpense = self::getAccountByCode('5101');
+        $insuranceExpense = self::getAccountByCode('5102');
+        $bankAccount = self::getAccountByCode('1102');
+        $insurancePayable = self::getAccountByCode('2104');
+        $taxPayable = self::getAccountByCode('2103');
+
+        if (!$salaryExpense || !$bankAccount) {
+            Logger::error("Payroll auto-post failed: core accounts not found");
+            return;
+        }
+
+        $period = $db->selectOne("SELECT * FROM hr_payroll_periods WHERE id = ?", [(int) $run['period_id']]);
+        $periodName = $period ? $period['period_name'] ?? $period['month'] . '/' . $period['year'] : '';
+
+        $lines = [];
+
+        // Dr. Salary Expense (gross)
+        $lines[] = [
+            'account_id'     => (int) $salaryExpense['id'],
+            'debit'          => $grossSalary,
+            'credit'         => '0.00',
+            'description_ar' => 'مصروفات رواتب — ' . $periodName,
+        ];
+
+        // Dr. Insurance Expense (employer share)
+        if ($insuranceExpense && bccomp($erInsurance, '0.00', 2) > 0) {
+            $lines[] = [
+                'account_id'     => (int) $insuranceExpense['id'],
+                'debit'          => $erInsurance,
+                'credit'         => '0.00',
+                'description_ar' => 'حصة صاحب العمل في التأمينات — ' . $periodName,
+            ];
+        }
+
+        // Cr. Bank (net salary)
+        $lines[] = [
+            'account_id'     => (int) $bankAccount['id'],
+            'debit'          => '0.00',
+            'credit'         => $netSalary,
+            'description_ar' => 'صرف رواتب — ' . $periodName,
+        ];
+
+        // Cr. Insurance Payable
+        if ($insurancePayable && bccomp($totalInsurance, '0.00', 2) > 0) {
+            $lines[] = [
+                'account_id'     => (int) $insurancePayable['id'],
+                'debit'          => '0.00',
+                'credit'         => $totalInsurance,
+                'description_ar' => 'تأمينات مستحقة — ' . $periodName,
+            ];
+        }
+
+        // Cr. Tax Payable
+        if ($taxPayable && bccomp($totalTax, '0.00', 2) > 0) {
+            $lines[] = [
+                'account_id'     => (int) $taxPayable['id'],
+                'debit'          => '0.00',
+                'credit'         => $totalTax,
+                'description_ar' => 'ضرائب مستحقة — ' . $periodName,
+            ];
+        }
+
+        // Verify double-entry balance before posting
+        $totalDebit = '0.00';
+        $totalCredit = '0.00';
+        foreach ($lines as $l) {
+            $totalDebit = bcadd($totalDebit, (string) $l['debit'], 2);
+            $totalCredit = bcadd($totalCredit, (string) $l['credit'], 2);
+        }
+
+        // If imbalanced due to rounding or missing components, adjust
+        $diff = bcsub($totalDebit, $totalCredit, 2);
+        if (bccomp($diff, '0.00', 2) !== 0) {
+            // Adjust bank line to balance
+            foreach ($lines as &$l) {
+                if ((int) $l['account_id'] === (int) $bankAccount['id']) {
+                    $l['credit'] = bcadd((string) $l['credit'], $diff, 2);
+                    break;
+                }
+            }
+            unset($l);
+        }
+
+        $result = JournalService::createEntry([
+            'entry_date'        => $run['payment_date'] ?? date('Y-m-d'),
+            'description_ar'    => 'قيد رواتب — ' . $periodName,
+            'description_en'    => 'Payroll entry — ' . $periodName,
+            'reference_type'    => 'payroll',
+            'reference_id'      => $payrollRunId,
+            'source_module'     => 'hr',
+            'is_auto_generated' => 1,
+        ], $lines, true);
+
+        if (!$result['success']) {
+            Logger::error("Payroll auto-post failed", [
+                'payroll_run_id' => $payrollRunId,
+                'error'          => $result['error'] ?? '',
+            ]);
+        }
+    }
+
+    // ────────────────────────────────────────────────────────────
+    // SUBSCRIPTIONS MODULE
+    // ────────────────────────────────────────────────────────────
+
+    /**
+     * Auto-post subscription revenue when subscription is paid.
+     * Payment.completed handles the cash/bank side.
+     * This handles deferred revenue for annual subscriptions.
+     */
+    public static function onSubscriptionPaid(array $data): void
+    {
+        // Revenue already posted through payment.completed event
+        // This is for additional tracking / deferred revenue if needed
+        $subscriptionId = (int) ($data['subscription_id'] ?? 0);
+        $memberId = (int) ($data['member_id'] ?? 0);
+        $amount = (string) ($data['amount'] ?? '0.00');
+
+        if ($subscriptionId <= 0 || bccomp($amount, '0.00', 2) <= 0) {
+            return;
+        }
+
+        // Update accounts receivable if exists
+        $ar = \App\Modules\Accounting\Models\AccountReceivable::findByDocument('subscription', $subscriptionId);
+        if ($ar) {
+            $newPaid = bcadd((string) $ar->paid_amount, $amount, 2);
+            $newBalance = bcsub((string) $ar->total_amount, $newPaid, 2);
+            $status = bccomp($newBalance, '0.00', 2) <= 0 ? 'paid' : 'partial';
+
+            $ar->update([
+                'paid_amount' => $newPaid,
+                'balance'     => max('0.00', $newBalance),
+                'status'      => $status,
+            ]);
+        }
+    }
+
+    // ────────────────────────────────────────────────────────────
+    // FINES MODULE
+    // ────────────────────────────────────────────────────────────
+
+    /**
+     * Auto-post fine revenue when a fine is collected.
+     */
+    public static function onFineCollected(array $data): void
+    {
+        $fineId = (int) ($data['fine_id'] ?? 0);
+        $memberId = (int) ($data['member_id'] ?? 0);
+        $amount = (string) ($data['amount'] ?? '0.00');
+
+        if ($fineId <= 0 || bccomp($amount, '0.00', 2) <= 0) {
+            return;
+        }
+
+        // Update accounts receivable for the fine
+        $ar = \App\Modules\Accounting\Models\AccountReceivable::findByDocument('fine', $fineId);
+        if ($ar) {
+            $newPaid = bcadd((string) $ar->paid_amount, $amount, 2);
+            $newBalance = bcsub((string) $ar->total_amount, $newPaid, 2);
+            $status = bccomp($newBalance, '0.00', 2) <= 0 ? 'paid' : 'partial';
+
+            $ar->update([
+                'paid_amount' => $newPaid,
+                'balance'     => max('0.00', $newBalance),
+                'status'      => $status,
+            ]);
+        }
+    }
+
+    /**
+     * Create accounts receivable when a fine is imposed.
+     */
+    public static function onFineImposed(array $data): void
+    {
+        $db = App::getInstance()->db();
+
+        $fineId = (int) ($data['fine_id'] ?? 0);
+        $memberId = (int) ($data['member_id'] ?? 0);
+        $amount = (string) ($data['amount'] ?? '0.00');
+
+        if ($fineId <= 0 || $memberId <= 0 || bccomp($amount, '0.00', 2) <= 0) {
+            return;
+        }
+
+        $fine = $db->selectOne("SELECT * FROM fines WHERE id = ?", [$fineId]);
+        if (!$fine) {
+            return;
+        }
+
+        // Create AR entry
+        $arAccount = self::getAccountByCode('1103');
+        $fineRevenue = self::getAccountByCode('4104');
+
+        if ($arAccount && $fineRevenue) {
+            // Create receivable journal entry
+            $result = JournalService::createEntry([
+                'entry_date'        => $fine['imposed_date'] ?? date('Y-m-d'),
+                'description_ar'    => 'استحقاق غرامة — عضو رقم ' . $memberId,
+                'reference_type'    => 'fine',
+                'reference_id'      => $fineId,
+                'source_module'     => 'fines',
+                'is_auto_generated' => 1,
+            ], [
+                [
+                    'account_id'     => (int) $arAccount['id'],
+                    'debit'          => $amount,
+                    'credit'         => '0.00',
+                    'description_ar' => 'مدينون — غرامة',
+                    'member_id'      => $memberId,
+                ],
+                [
+                    'account_id'     => (int) $fineRevenue['id'],
+                    'debit'          => '0.00',
+                    'credit'         => $amount,
+                    'description_ar' => 'إيرادات غرامات',
+                ],
+            ], true);
+
+            // Create accounts receivable record
+            if ($result['success']) {
+                $db->insert('accounts_receivable', [
+                    'member_id'        => $memberId,
+                    'document_type'    => 'fine',
+                    'document_id'      => $fineId,
+                    'document_date'    => $fine['imposed_date'] ?? date('Y-m-d'),
+                    'due_date'         => date('Y-m-d', strtotime('+30 days')),
+                    'description_ar'   => 'غرامة مخالفة',
+                    'total_amount'     => $amount,
+                    'paid_amount'      => '0.00',
+                    'balance'          => $amount,
+                    'status'           => 'pending',
+                    'journal_entry_id' => $result['journal_entry_id'],
+                    'created_at'       => date('Y-m-d H:i:s'),
+                    'updated_at'       => date('Y-m-d H:i:s'),
+                ]);
+            }
+        }
+    }
+
+    // ────────────────────────────────────────────────────────────
+    // INSTALLMENTS MODULE
+    // ────────────────────────────────────────────────────────────
+
+    /**
+     * Create accounts receivable when an installment plan is created.
+     */
+    public static function onInstallmentPlanCreated(array $data): void
+    {
+        $db = App::getInstance()->db();
+
+        $planId = (int) ($data['plan_id'] ?? 0);
+        $memberId = (int) ($data['member_id'] ?? 0);
+        $totalAmount = (string) ($data['total_amount'] ?? '0.00');
+
+        if ($planId <= 0 || bccomp($totalAmount, '0.00', 2) <= 0) {
+            return;
+        }
+
+        $plan = $db->selectOne("SELECT * FROM installment_plans WHERE id = ?", [$planId]);
+        if (!$plan) {
+            return;
+        }
+
+        $arAccount = self::getAccountByCode('1103');
+        $membershipRevenue = self::getAccountByCode('4101');
+
+        if ($arAccount && $membershipRevenue) {
+            // Journal: Dr. AR, Cr. Membership Revenue
+            $result = JournalService::createEntry([
+                'entry_date'        => $plan['created_at'] ? substr($plan['created_at'], 0, 10) : date('Y-m-d'),
+                'description_ar'    => 'استحقاق أقساط عضوية — عضو رقم ' . $memberId,
+                'reference_type'    => 'installment_plan',
+                'reference_id'      => $planId,
+                'source_module'     => 'installments',
+                'is_auto_generated' => 1,
+            ], [
+                [
+                    'account_id'     => (int) $arAccount['id'],
+                    'debit'          => $totalAmount,
+                    'credit'         => '0.00',
+                    'description_ar' => 'مدينون — أقساط عضوية',
+                    'member_id'      => $memberId,
+                ],
+                [
+                    'account_id'     => (int) $membershipRevenue['id'],
+                    'debit'          => '0.00',
+                    'credit'         => $totalAmount,
+                    'description_ar' => 'إيرادات عضوية — أقساط',
+                ],
+            ], true);
+
+            if ($result['success']) {
+                $db->insert('accounts_receivable', [
+                    'member_id'        => $memberId,
+                    'document_type'    => 'installment',
+                    'document_id'      => $planId,
+                    'document_date'    => date('Y-m-d'),
+                    'due_date'         => $plan['end_date'] ?? date('Y-m-d', strtotime('+12 months')),
+                    'description_ar'   => 'أقساط عضوية',
+                    'total_amount'     => $totalAmount,
+                    'paid_amount'      => '0.00',
+                    'balance'          => $totalAmount,
+                    'status'           => 'pending',
+                    'journal_entry_id' => $result['journal_entry_id'],
+                    'created_at'       => date('Y-m-d H:i:s'),
+                    'updated_at'       => date('Y-m-d H:i:s'),
+                ]);
+            }
+        }
+    }
+
+    // ────────────────────────────────────────────────────────────
+    // HELPERS
+    // ────────────────────────────────────────────────────────────
+
+    private static function getAccountByCode(string $code): ?array
+    {
+        $db = App::getInstance()->db();
+        return $db->selectOne(
+            "SELECT id, account_code, name_ar, account_nature FROM chart_of_accounts WHERE account_code = ? AND is_archived = 0",
+            [$code]
+        );
+    }
+
+    private static function getPaymentTypeLabel(string $type): string
+    {
+        return match ($type) {
+            'form_fee'            => 'رسوم استمارة',
+            'membership_fee'      => 'قيمة العضوية',
+            'addition_fee'        => 'رسوم إضافة',
+            'annual_subscription' => 'اشتراك سنوي',
+            'development_fee'     => 'رسوم تنمية',
+            'down_payment'        => 'مقدم تقسيط',
+            'installment'         => 'قسط شهري',
+            'fine'                => 'غرامة',
+            'separation_fee'      => 'رسوم فصل',
+            'divorce_fee'         => 'رسوم طلاق',
+            'death_fee'           => 'رسوم نقل وفاة',
+            'waiver_fee'          => 'رسوم تنازل',
+            'carnet_replacement'  => 'بدل فاقد كارنيه',
+            'seasonal_fee'        => 'رسوم عضوية موسمية',
+            'sports_conversion'   => 'رسوم تحويل رياضي',
+            'inventory_sale'      => 'مبيعات مخزون',
+            default               => $type,
+        };
+    }
+}

app/Modules/Accounting/Services/BankReconciliationService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Services;
+
+use App\Core\App;
+use App\Core\Logger;
+use App\Modules\Accounting\Models\BankReconciliation;
+
+/**
+ * Bank reconciliation logic — matches book entries against bank statement.
+ */
+final class BankReconciliationService
+{
+    /**
+     * Create a new reconciliation session.
+     */
+    public static function create(array $data): array
+    {
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        $bankAccountId = (int) ($data['bank_account_id'] ?? 0);
+        if ($bankAccountId <= 0) {
+            return ['success' => false, 'error' => 'الحساب البنكي غير محدد'];
+        }
+
+        // Get book balance from GL
+        $bankAccount = $db->selectOne("SELECT * FROM bank_accounts WHERE id = ? AND is_archived = 0", [$bankAccountId]);
+        if (!$bankAccount) {
+            return ['success' => false, 'error' => 'الحساب البنكي غير موجود'];
+        }
+
+        $bookBalance = $bankAccount['current_balance'] ?? '0.00';
+        $statementBalance = $data['statement_balance'] ?? '0.00';
+        $difference = bcsub((string) $statementBalance, (string) $bookBalance, 2);
+
+        $db->beginTransaction();
+        try {
+            $id = $db->insert('bank_reconciliations', [
+                'bank_account_id'     => $bankAccountId,
+                'reconciliation_date' => $data['reconciliation_date'] ?? date('Y-m-d'),
+                'statement_date'      => $data['statement_date'] ?? date('Y-m-d'),
+                'statement_balance'   => $statementBalance,
+                'book_balance'        => $bookBalance,
+                'adjusted_balance'    => $bookBalance,
+                'difference'          => $difference,
+                'status'              => 'draft',
+                'notes'               => $data['notes'] ?? null,
+                'created_at'          => date('Y-m-d H:i:s'),
+                'updated_at'          => date('Y-m-d H:i:s'),
+                'created_by'          => $employee ? (int) $employee->id : null,
+            ]);
+
+            $db->commit();
+            return ['success' => true, 'reconciliation_id' => $id];
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            return ['success' => false, 'error' => 'فشل إنشاء المطابقة: ' . $e->getMessage()];
+        }
+    }
+
+    /**
+     * Add a reconciliation item (outstanding check, deposit in transit, etc.)
+     */
+    public static function addItem(int $reconciliationId, array $data): array
+    {
+        $db = App::getInstance()->db();
+
+        $recon = $db->selectOne("SELECT * FROM bank_reconciliations WHERE id = ? AND is_archived = 0", [$reconciliationId]);
+        if (!$recon) {
+            return ['success' => false, 'error' => 'المطابقة غير موجودة'];
+        }
+        if ($recon['status'] === 'completed' || $recon['status'] === 'approved') {
+            return ['success' => false, 'error' => 'المطابقة مكتملة — لا يمكن إضافة بنود'];
+        }
+
+        $db->beginTransaction();
+        try {
+            $db->insert('bank_reconciliation_items', [
+                'reconciliation_id' => $reconciliationId,
+                'item_type'         => $data['item_type'],
+                'description_ar'    => $data['description_ar'],
+                'description_en'    => $data['description_en'] ?? null,
+                'amount'            => $data['amount'],
+                'transaction_date'  => $data['transaction_date'] ?? null,
+                'reference_number'  => $data['reference_number'] ?? null,
+                'is_cleared'        => 0,
+                'created_at'        => date('Y-m-d H:i:s'),
+            ]);
+
+            // Recalculate adjusted balance
+            self::recalculate($reconciliationId);
+
+            $db->commit();
+            return ['success' => true];
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            return ['success' => false, 'error' => 'فشل إضافة البند: ' . $e->getMessage()];
+        }
+    }
+
+    /**
+     * Recalculate the adjusted balance based on items.
+     */
+    public static function recalculate(int $reconciliationId): void
+    {
+        $db = App::getInstance()->db();
+
+        $recon = $db->selectOne("SELECT * FROM bank_reconciliations WHERE id = ?", [$reconciliationId]);
+        if (!$recon) {
+            return;
+        }
+
+        $items = $db->select(
+            "SELECT * FROM bank_reconciliation_items WHERE reconciliation_id = ? AND is_cleared = 0",
+            [$reconciliationId]
+        );
+
+        $adjustedBalance = (string) $recon['book_balance'];
+
+        foreach ($items as $item) {
+            $amount = (string) $item['amount'];
+            switch ($item['item_type']) {
+                case 'bank_charge':
+                    // Bank deducted but not in books yet — reduce book balance
+                    $adjustedBalance = bcsub($adjustedBalance, $amount, 2);
+                    break;
+                case 'bank_interest':
+                    // Bank added but not in books yet — increase book balance
+                    $adjustedBalance = bcadd($adjustedBalance, $amount, 2);
+                    break;
+                case 'outstanding_check':
+                    // Issued check not yet cleared at bank — add back to statement
+                    break;
+                case 'deposit_in_transit':
+                    // Deposited but not yet in bank — add to statement
+                    break;
+                case 'book_error':
+                    // Adjust for book errors
+                    $adjustedBalance = bcadd($adjustedBalance, $amount, 2);
+                    break;
+                case 'bank_error':
+                    // Bank error — no book adjustment
+                    break;
+            }
+        }
+
+        $difference = bcsub((string) $recon['statement_balance'], $adjustedBalance, 2);
+
+        $db->update('bank_reconciliations', [
+            'adjusted_balance' => $adjustedBalance,
+            'difference'       => $difference,
+            'updated_at'       => date('Y-m-d H:i:s'),
+        ], '`id` = ?', [$reconciliationId]);
+    }
+
+    /**
+     * Complete reconciliation — creates adjusting journal entries for bank charges/interest.
+     */
+    public static function complete(int $reconciliationId): array
+    {
+        $db = App::getInstance()->db();
+
+        $recon = $db->selectOne("SELECT * FROM bank_reconciliations WHERE id = ? AND is_archived = 0", [$reconciliationId]);
+        if (!$recon) {
+            return ['success' => false, 'error' => 'المطابقة غير موجودة'];
+        }
+
+        if (bccomp((string) $recon['difference'], '0.00', 2) !== 0) {
+            return ['success' => false, 'error' => 'يوجد فرق ' . $recon['difference'] . ' — يجب تسوية جميع الفروقات أولاً'];
+        }
+
+        // Get items that need adjusting entries (bank charges, bank interest)
+        $adjustItems = $db->select(
+            "SELECT * FROM bank_reconciliation_items
+             WHERE reconciliation_id = ? AND item_type IN ('bank_charge','bank_interest') AND is_cleared = 0",
+            [$reconciliationId]
+        );
+
+        $bankAccount = $db->selectOne("SELECT * FROM bank_accounts WHERE id = ?", [(int) $recon['bank_account_id']]);
+        $glAccountId = $bankAccount ? (int) $bankAccount['gl_account_id'] : null;
+
+        // Create adjusting entries for bank charges/interest
+        foreach ($adjustItems as $item) {
+            if ($glAccountId) {
+                $lines = [];
+                if ($item['item_type'] === 'bank_charge') {
+                    // Dr. Bank Charges Expense, Cr. Bank
+                    $bankChargesAccount = $db->selectOne(
+                        "SELECT id FROM chart_of_accounts WHERE account_code = '5201' AND is_archived = 0"
+                    );
+                    if ($bankChargesAccount) {
+                        $lines = [
+                            ['account_id' => (int) $bankChargesAccount['id'], 'debit' => $item['amount'], 'credit' => '0.00',
+                             'description_ar' => 'مصاريف بنكية — ' . $item['description_ar']],
+                            ['account_id' => $glAccountId, 'debit' => '0.00', 'credit' => $item['amount'],
+                             'description_ar' => 'مصاريف بنكية — ' . $item['description_ar']],
+                        ];
+                    }
+                } elseif ($item['item_type'] === 'bank_interest') {
+                    // Dr. Bank, Cr. Interest Income
+                    $interestAccount = $db->selectOne(
+                        "SELECT id FROM chart_of_accounts WHERE account_code = '4301' AND is_archived = 0"
+                    );
+                    if ($interestAccount) {
+                        $lines = [
+                            ['account_id' => $glAccountId, 'debit' => $item['amount'], 'credit' => '0.00',
+                             'description_ar' => 'فوائد بنكية — ' . $item['description_ar']],
+                            ['account_id' => (int) $interestAccount['id'], 'debit' => '0.00', 'credit' => $item['amount'],
+                             'description_ar' => 'فوائد بنكية — ' . $item['description_ar']],
+                        ];
+                    }
+                }
+
+                if (!empty($lines)) {
+                    $result = JournalService::createEntry([
+                        'entry_date'        => $recon['reconciliation_date'],
+                        'description_ar'    => 'تسوية مطابقة بنكية — ' . $item['description_ar'],
+                        'reference_type'    => 'bank_reconciliation',
+                        'reference_id'      => $reconciliationId,
+                        'source_module'     => 'accounting',
+                        'is_auto_generated' => 1,
+                    ], $lines, true);
+
+                    if ($result['success']) {
+                        $db->update('bank_reconciliation_items', [
+                            'journal_entry_id' => $result['journal_entry_id'],
+                            'is_cleared'       => 1,
+                            'cleared_date'     => date('Y-m-d'),
+                        ], '`id` = ?', [(int) $item['id']]);
+                    }
+                }
+            }
+        }
+
+        $db->update('bank_reconciliations', [
+            'status'     => 'completed',
+            'updated_at' => date('Y-m-d H:i:s'),
+        ], '`id` = ?', [$reconciliationId]);
+
+        return ['success' => true];
+    }
+
+    /**
+     * Get unreconciled bank transactions for a bank account.
+     */
+    public static function getUnreconciledTransactions(int $bankAccountId, string $asOfDate): array
+    {
+        $db = App::getInstance()->db();
+
+        $bankAccount = $db->selectOne("SELECT gl_account_id FROM bank_accounts WHERE id = ?", [$bankAccountId]);
+        if (!$bankAccount || !$bankAccount['gl_account_id']) {
+            return [];
+        }
+
+        return $db->select(
+            "SELECT jel.*, je.entry_number, je.entry_date, je.description_ar as entry_description,
+                    je.reference_type, je.reference_number
+             FROM journal_entry_lines jel
+             JOIN journal_entries je ON je.id = jel.journal_entry_id
+             WHERE jel.account_id = ?
+               AND je.status = 'posted'
+               AND je.entry_date <= ?
+               AND je.is_archived = 0
+             ORDER BY je.entry_date DESC, je.id DESC
+             LIMIT 200",
+            [(int) $bankAccount['gl_account_id'], $asOfDate]
+        );
+    }
+}

app/Modules/Accounting/Services/FinancialReportService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Services;
+
+use App\Core\App;
+
+/**
+ * Generates income statement (profit & loss) and balance sheet
+ * from posted journal entries.
+ */
+final class FinancialReportService
+{
+    /**
+     * Income Statement (قائمة الدخل)
+     * Revenue - Expenses = Net Income
+     */
+    public static function getIncomeStatement(
+        string  $dateFrom,
+        string  $dateTo,
+        ?int    $costCenterId = null,
+        ?int    $branchId = null
+    ): array {
+        $db = App::getInstance()->db();
+
+        $extraWhere = '';
+        $params = [$dateFrom, $dateTo];
+
+        if ($costCenterId !== null) {
+            $extraWhere .= ' AND jel.cost_center_id = ?';
+            $params[] = $costCenterId;
+        }
+        if ($branchId !== null) {
+            $extraWhere .= ' AND jel.branch_id = ?';
+            $params[] = $branchId;
+        }
+
+        // Revenue accounts (credit-nature)
+        $revenue = $db->select(
+            "SELECT coa.id, coa.account_code, coa.name_ar, coa.name_en,
+                    COALESCE(SUM(jel.credit), 0) - COALESCE(SUM(jel.debit), 0) as balance
+             FROM chart_of_accounts coa
+             LEFT JOIN journal_entry_lines jel ON jel.account_id = coa.id
+                 AND jel.journal_entry_id IN (
+                     SELECT id FROM journal_entries
+                     WHERE status = 'posted' AND entry_date >= ? AND entry_date <= ? AND is_archived = 0
+                 )
+                 {$extraWhere}
+             WHERE coa.account_type = 'revenue' AND coa.is_archived = 0 AND coa.is_header = 0
+             GROUP BY coa.id, coa.account_code, coa.name_ar, coa.name_en
+             HAVING balance != 0
+             ORDER BY coa.account_code ASC",
+            $params
+        );
+
+        // Expense accounts (debit-nature)
+        $expenses = $db->select(
+            "SELECT coa.id, coa.account_code, coa.name_ar, coa.name_en,
+                    COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0) as balance
+             FROM chart_of_accounts coa
+             LEFT JOIN journal_entry_lines jel ON jel.account_id = coa.id
+                 AND jel.journal_entry_id IN (
+                     SELECT id FROM journal_entries
+                     WHERE status = 'posted' AND entry_date >= ? AND entry_date <= ? AND is_archived = 0
+                 )
+                 {$extraWhere}
+             WHERE coa.account_type = 'expense' AND coa.is_archived = 0 AND coa.is_header = 0
+             GROUP BY coa.id, coa.account_code, coa.name_ar, coa.name_en
+             HAVING balance != 0
+             ORDER BY coa.account_code ASC",
+            $params
+        );
+
+        $totalRevenue = '0.00';
+        foreach ($revenue as $r) {
+            $totalRevenue = bcadd($totalRevenue, (string) $r['balance'], 2);
+        }
+
+        $totalExpenses = '0.00';
+        foreach ($expenses as $e) {
+            $totalExpenses = bcadd($totalExpenses, (string) $e['balance'], 2);
+        }
+
+        $netIncome = bcsub($totalRevenue, $totalExpenses, 2);
+
+        return [
+            'revenue'        => $revenue,
+            'expenses'       => $expenses,
+            'total_revenue'  => $totalRevenue,
+            'total_expenses' => $totalExpenses,
+            'net_income'     => $netIncome,
+            'date_from'      => $dateFrom,
+            'date_to'        => $dateTo,
+        ];
+    }
+
+    /**
+     * Balance Sheet (الميزانية العمومية)
+     * Assets = Liabilities + Equity
+     */
+    public static function getBalanceSheet(
+        string  $asOfDate,
+        ?int    $costCenterId = null,
+        ?int    $branchId = null
+    ): array {
+        $db = App::getInstance()->db();
+
+        $extraWhere = '';
+        $params = [$asOfDate];
+
+        if ($costCenterId !== null) {
+            $extraWhere .= ' AND jel.cost_center_id = ?';
+            $params[] = $costCenterId;
+        }
+        if ($branchId !== null) {
+            $extraWhere .= ' AND jel.branch_id = ?';
+            $params[] = $branchId;
+        }
+
+        // Build balance for each account type up to asOfDate
+        $allAccounts = $db->select(
+            "SELECT coa.id, coa.account_code, coa.name_ar, coa.name_en,
+                    coa.account_type, coa.account_nature, coa.opening_balance,
+                    COALESCE(SUM(jel.debit), 0) as total_debit,
+                    COALESCE(SUM(jel.credit), 0) as total_credit
+             FROM chart_of_accounts coa
+             LEFT JOIN journal_entry_lines jel ON jel.account_id = coa.id
+                 AND jel.journal_entry_id IN (
+                     SELECT id FROM journal_entries
+                     WHERE status = 'posted' AND entry_date <= ? AND is_archived = 0
+                 )
+                 {$extraWhere}
+             WHERE coa.is_archived = 0 AND coa.is_header = 0
+               AND coa.account_type IN ('asset','liability','equity')
+             GROUP BY coa.id, coa.account_code, coa.name_ar, coa.name_en,
+                      coa.account_type, coa.account_nature, coa.opening_balance
+             ORDER BY coa.account_code ASC",
+            $params
+        );
+
+        $assets = [];
+        $liabilities = [];
+        $equity = [];
+        $totalAssets = '0.00';
+        $totalLiabilities = '0.00';
+        $totalEquity = '0.00';
+
+        foreach ($allAccounts as $acc) {
+            $opening = (string) $acc['opening_balance'];
+            if ($acc['account_nature'] === 'debit') {
+                $balance = bcadd($opening, bcsub((string) $acc['total_debit'], (string) $acc['total_credit'], 2), 2);
+            } else {
+                $balance = bcadd($opening, bcsub((string) $acc['total_credit'], (string) $acc['total_debit'], 2), 2);
+            }
+
+            if (bccomp($balance, '0.00', 2) === 0) {
+                continue;
+            }
+
+            $acc['balance'] = $balance;
+
+            switch ($acc['account_type']) {
+                case 'asset':
+                    $assets[] = $acc;
+                    $totalAssets = bcadd($totalAssets, $balance, 2);
+                    break;
+                case 'liability':
+                    $liabilities[] = $acc;
+                    $totalLiabilities = bcadd($totalLiabilities, $balance, 2);
+                    break;
+                case 'equity':
+                    $equity[] = $acc;
+                    $totalEquity = bcadd($totalEquity, $balance, 2);
+                    break;
+            }
+        }
+
+        // Calculate current-period net income and add to equity
+        $fiscalYearStart = self::getFiscalYearStart($asOfDate);
+        $incomeStatement = self::getIncomeStatement($fiscalYearStart, $asOfDate, $costCenterId, $branchId);
+        $netIncome = $incomeStatement['net_income'];
+
+        if (bccomp($netIncome, '0.00', 2) !== 0) {
+            $equity[] = [
+                'account_code' => '---',
+                'name_ar'      => 'صافي ربح/خسارة الفترة',
+                'name_en'      => 'Current Period Net Income',
+                'balance'      => $netIncome,
+            ];
+            $totalEquity = bcadd($totalEquity, $netIncome, 2);
+        }
+
+        $totalLiabilitiesAndEquity = bcadd($totalLiabilities, $totalEquity, 2);
+
+        return [
+            'assets'                      => $assets,
+            'liabilities'                 => $liabilities,
+            'equity'                      => $equity,
+            'total_assets'                => $totalAssets,
+            'total_liabilities'           => $totalLiabilities,
+            'total_equity'                => $totalEquity,
+            'total_liabilities_and_equity' => $totalLiabilitiesAndEquity,
+            'is_balanced'                 => bccomp($totalAssets, $totalLiabilitiesAndEquity, 2) === 0,
+            'as_of_date'                  => $asOfDate,
+        ];
+    }
+
+    /**
+     * Multi-branch consolidation — aggregate all branches into one balance sheet.
+     */
+    public static function getConsolidatedBalanceSheet(string $asOfDate): array
+    {
+        $db = App::getInstance()->db();
+        $branches = $db->select("SELECT id, name_ar, name_en FROM branches WHERE is_archived = 0 ORDER BY id");
+
+        $branchSheets = [];
+        foreach ($branches as $branch) {
+            $branchSheets[] = [
+                'branch'        => $branch,
+                'balance_sheet' => self::getBalanceSheet($asOfDate, null, (int) $branch['id']),
+            ];
+        }
+
+        // Consolidated (all branches)
+        $consolidated = self::getBalanceSheet($asOfDate);
+
+        return [
+            'consolidated'  => $consolidated,
+            'branch_sheets' => $branchSheets,
+            'as_of_date'    => $asOfDate,
+        ];
+    }
+
+    private static function getFiscalYearStart(string $date): string
+    {
+        $config = App::getInstance()->config('app');
+        $startMonth = (int) ($config['financial_year_start_month'] ?? 7);
+        $startDay = (int) ($config['financial_year_start_day'] ?? 1);
+
+        $year = (int) date('Y', strtotime($date));
+        $month = (int) date('m', strtotime($date));
+
+        if ($month < $startMonth) {
+            $year--;
+        }
+
+        return sprintf('%04d-%02d-%02d', $year, $startMonth, $startDay);
+    }
+}

app/Modules/Accounting/Services/JournalService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Services;
+
+use App\Core\App;
+use App\Core\EventBus;
+use App\Core\Logger;
+use App\Modules\Accounting\Models\FiscalYear;
+use App\Modules\Accounting\Models\JournalEntry;
+use App\Modules\Accounting\Models\PeriodClosing;
+
+/**
+ * Core journal entry service — all journal entries (manual + auto) pass through here.
+ * Validates double-entry integrity, fiscal year boundaries, and period locks.
+ */
+final class JournalService
+{
+    /**
+     * Create a journal entry with lines.
+     *
+     * @param array $header  [entry_date, description_ar, ?description_en, ?reference_type, ?reference_id,
+     *                        ?reference_number, ?source_module, ?branch_id, ?cost_center_id, ?is_auto_generated, ?notes]
+     * @param array $lines   Array of [account_id, debit, credit, ?description_ar, ?description_en,
+     *                        ?cost_center_id, ?branch_id, ?member_id, ?employee_id, ?supplier_id, ?reference_type, ?reference_id]
+     * @param bool  $autoPost Post immediately (true for auto-generated entries)
+     *
+     * @return array ['success' => bool, 'journal_entry_id' => int, 'entry_number' => string] or ['success' => false, 'error' => string]
+     */
+    public static function createEntry(array $header, array $lines, bool $autoPost = false): array
+    {
+        $db = App::getInstance()->db();
+
+        // ── Validate ───────────────────────────────────────────
+        if (empty($lines) || count($lines) < 2) {
+            return ['success' => false, 'error' => 'قيد اليومية يجب أن يحتوي على سطرين على الأقل'];
+        }
+
+        $entryDate = $header['entry_date'] ?? date('Y-m-d');
+
+        // Fiscal year check
+        $fiscalYear = FiscalYear::findByDate($entryDate);
+        if (!$fiscalYear) {
+            return ['success' => false, 'error' => 'لا توجد سنة مالية مفتوحة لتاريخ ' . $entryDate];
+        }
+        if (!$fiscalYear->isOpen()) {
+            return ['success' => false, 'error' => 'السنة المالية مغلقة — لا يمكن إضافة قيود'];
+        }
+
+        // Period closed check
+        $period = substr($entryDate, 0, 7); // YYYY-MM
+        if (PeriodClosing::isPeriodClosed((int) $fiscalYear->id, $period)) {
+            return ['success' => false, 'error' => 'الفترة ' . $period . ' مغلقة — لا يمكن إضافة قيود'];
+        }
+
+        // Calculate totals and validate balance
+        $totalDebit = '0.00';
+        $totalCredit = '0.00';
+        foreach ($lines as $line) {
+            $debit = $line['debit'] ?? '0.00';
+            $credit = $line['credit'] ?? '0.00';
+
+            if (bccomp((string) $debit, '0.00', 2) > 0 && bccomp((string) $credit, '0.00', 2) > 0) {
+                return ['success' => false, 'error' => 'لا يمكن أن يحتوي سطر واحد على مدين ودائن معاً'];
+            }
+            if (bccomp((string) $debit, '0.00', 2) === 0 && bccomp((string) $credit, '0.00', 2) === 0) {
+                return ['success' => false, 'error' => 'كل سطر يجب أن يحتوي على قيمة مدينة أو دائنة'];
+            }
+
+            $totalDebit = bcadd($totalDebit, (string) $debit, 2);
+            $totalCredit = bcadd($totalCredit, (string) $credit, 2);
+        }
+
+        if (bccomp($totalDebit, $totalCredit, 2) !== 0) {
+            return ['success' => false, 'error' => 'مجموع المدين (' . $totalDebit . ') لا يساوي مجموع الدائن (' . $totalCredit . ')'];
+        }
+
+        if (bccomp($totalDebit, '0.00', 2) <= 0) {
+            return ['success' => false, 'error' => 'مجموع القيد يجب أن يكون أكبر من صفر'];
+        }
+
+        // Validate accounts exist and are postable
+        $accountIds = array_unique(array_column($lines, 'account_id'));
+        $placeholders = implode(',', array_fill(0, count($accountIds), '?'));
+        $accounts = $db->select(
+            "SELECT id, is_header, is_active FROM chart_of_accounts WHERE id IN ({$placeholders})",
+            array_values($accountIds)
+        );
+
+        $accountMap = [];
+        foreach ($accounts as $acc) {
+            $accountMap[(int) $acc['id']] = $acc;
+        }
+
+        foreach ($accountIds as $accId) {
+            if (!isset($accountMap[(int) $accId])) {
+                return ['success' => false, 'error' => 'الحساب رقم ' . $accId . ' غير موجود'];
+            }
+            if ((int) $accountMap[(int) $accId]['is_header'] === 1) {
+                return ['success' => false, 'error' => 'لا يمكن الترحيل إلى حساب رئيسي (header)'];
+            }
+            if ((int) $accountMap[(int) $accId]['is_active'] === 0) {
+                return ['success' => false, 'error' => 'الحساب غير نشط'];
+            }
+        }
+
+        // ── Create ─────────────────────────────────────────────
+        $db->beginTransaction();
+        try {
+            $entryNumber = JournalEntry::generateEntryNumber();
+
+            $entryId = $db->insert('journal_entries', [
+                'entry_number'      => $entryNumber,
+                'fiscal_year_id'    => $fiscalYear->id,
+                'entry_date'        => $entryDate,
+                'reference_type'    => $header['reference_type'] ?? null,
+                'reference_id'      => $header['reference_id'] ?? null,
+                'reference_number'  => $header['reference_number'] ?? null,
+                'description_ar'    => $header['description_ar'],
+                'description_en'    => $header['description_en'] ?? null,
+                'total_debit'       => $totalDebit,
+                'total_credit'      => $totalCredit,
+                'currency'          => $header['currency'] ?? 'EGP',
+                'status'            => $autoPost ? 'posted' : 'draft',
+                'posted_at'         => $autoPost ? date('Y-m-d H:i:s') : null,
+                'posted_by'         => $autoPost ? self::currentEmployeeId() : null,
+                'is_auto_generated' => (int) ($header['is_auto_generated'] ?? 0),
+                'source_module'     => $header['source_module'] ?? null,
+                'branch_id'         => $header['branch_id'] ?? null,
+                'cost_center_id'    => $header['cost_center_id'] ?? null,
+                'notes'             => $header['notes'] ?? null,
+                'created_at'        => date('Y-m-d H:i:s'),
+                'updated_at'        => date('Y-m-d H:i:s'),
+                'created_by'        => self::currentEmployeeId(),
+            ]);
+
+            foreach ($lines as $i => $line) {
+                $db->insert('journal_entry_lines', [
+                    'journal_entry_id' => $entryId,
+                    'line_number'      => $i + 1,
+                    'account_id'       => (int) $line['account_id'],
+                    'description_ar'   => $line['description_ar'] ?? null,
+                    'description_en'   => $line['description_en'] ?? null,
+                    'debit'            => $line['debit'] ?? '0.00',
+                    'credit'           => $line['credit'] ?? '0.00',
+                    'currency'         => $line['currency'] ?? 'EGP',
+                    'cost_center_id'   => $line['cost_center_id'] ?? $header['cost_center_id'] ?? null,
+                    'branch_id'        => $line['branch_id'] ?? $header['branch_id'] ?? null,
+                    'member_id'        => $line['member_id'] ?? null,
+                    'employee_id'      => $line['employee_id'] ?? null,
+                    'supplier_id'      => $line['supplier_id'] ?? null,
+                    'reference_type'   => $line['reference_type'] ?? null,
+                    'reference_id'     => $line['reference_id'] ?? null,
+                    'notes'            => $line['notes'] ?? null,
+                    'created_at'       => date('Y-m-d H:i:s'),
+                ]);
+            }
+
+            // If auto-post, update account balances immediately
+            if ($autoPost) {
+                self::updateAccountBalances($entryId, $lines, $entryDate, (int) $fiscalYear->id);
+            }
+
+            $db->commit();
+
+            EventBus::dispatch('accounting.journal_entry.created', [
+                'journal_entry_id' => $entryId,
+                'entry_number'     => $entryNumber,
+                'total_debit'      => $totalDebit,
+                'source_module'    => $header['source_module'] ?? 'manual',
+                'auto_posted'      => $autoPost,
+            ]);
+
+            Logger::info("Journal entry created", [
+                'entry_id'     => $entryId,
+                'entry_number' => $entryNumber,
+                'total'        => $totalDebit,
+                'auto'         => $autoPost,
+            ]);
+
+            return [
+                'success'          => true,
+                'journal_entry_id' => $entryId,
+                'entry_number'     => $entryNumber,
+            ];
+
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            Logger::error("Journal entry creation failed: " . $e->getMessage());
+            return ['success' => false, 'error' => 'فشل إنشاء القيد: ' . $e->getMessage()];
+        }
+    }
+
+    /**
+     * Post a draft journal entry.
+     */
+    public static function postEntry(int $entryId): array
+    {
+        $db = App::getInstance()->db();
+
+        $entry = JournalEntry::find($entryId);
+        if (!$entry) {
+            return ['success' => false, 'error' => 'القيد غير موجود'];
+        }
+        if ($entry->isPosted()) {
+            return ['success' => false, 'error' => 'القيد مرحّل بالفعل'];
+        }
+        if ($entry->isReversed()) {
+            return ['success' => false, 'error' => 'القيد ملغي — لا يمكن ترحيله'];
+        }
+
+        // Re-validate period is open
+        $period = substr($entry->entry_date, 0, 7);
+        if (PeriodClosing::isPeriodClosed((int) $entry->fiscal_year_id, $period)) {
+            return ['success' => false, 'error' => 'الفترة مغلقة — لا يمكن ترحيل القيد'];
+        }
+
+        $db->beginTransaction();
+        try {
+            $db->update('journal_entries', [
+                'status'     => 'posted',
+                'posted_at'  => date('Y-m-d H:i:s'),
+                'posted_by'  => self::currentEmployeeId(),
+                'updated_at' => date('Y-m-d H:i:s'),
+                'updated_by' => self::currentEmployeeId(),
+            ], '`id` = ?', [$entryId]);
+
+            $lines = $db->select(
+                "SELECT * FROM journal_entry_lines WHERE journal_entry_id = ? ORDER BY line_number",
+                [$entryId]
+            );
+
+            self::updateAccountBalances($entryId, $lines, $entry->entry_date, (int) $entry->fiscal_year_id);
+
+            $db->commit();
+
+            EventBus::dispatch('accounting.journal_entry.posted', [
+                'journal_entry_id' => $entryId,
+                'entry_number'     => $entry->entry_number,
+            ]);
+
+            return ['success' => true];
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            return ['success' => false, 'error' => 'فشل ترحيل القيد: ' . $e->getMessage()];
+        }
+    }
+
+    /**
+     * Reverse a posted journal entry by creating a mirror entry.
+     */
+    public static function reverseEntry(int $entryId, string $reason, ?string $reversalDate = null): array
+    {
+        $db = App::getInstance()->db();
+
+        $entry = JournalEntry::find($entryId);
+        if (!$entry) {
+            return ['success' => false, 'error' => 'القيد غير موجود'];
+        }
+        if (!$entry->isPosted()) {
+            return ['success' => false, 'error' => 'لا يمكن عكس قيد غير مرحّل'];
+        }
+        if ($entry->reversal_of_id !== null) {
+            return ['success' => false, 'error' => 'القيد معكوس بالفعل'];
+        }
+
+        $revDate = $reversalDate ?? date('Y-m-d');
+        $lines = $db->select(
+            "SELECT * FROM journal_entry_lines WHERE journal_entry_id = ? ORDER BY line_number",
+            [$entryId]
+        );
+
+        // Create reversed lines (swap debit/credit)
+        $reversedLines = [];
+        foreach ($lines as $line) {
+            $reversedLines[] = [
+                'account_id'     => $line['account_id'],
+                'debit'          => $line['credit'],
+                'credit'         => $line['debit'],
+                'description_ar' => 'عكس: ' . ($line['description_ar'] ?? ''),
+                'description_en' => $line['description_en'] ? 'Reversal: ' . $line['description_en'] : null,
+                'cost_center_id' => $line['cost_center_id'],
+                'branch_id'      => $line['branch_id'],
+                'member_id'      => $line['member_id'],
+                'employee_id'    => $line['employee_id'],
+                'supplier_id'    => $line['supplier_id'],
+            ];
+        }
+
+        $result = self::createEntry([
+            'entry_date'        => $revDate,
+            'description_ar'    => 'عكس قيد رقم ' . $entry->entry_number . ' — ' . $reason,
+            'description_en'    => 'Reversal of ' . $entry->entry_number . ' — ' . $reason,
+            'reference_type'    => 'reversal',
+            'reference_id'      => $entryId,
+            'reference_number'  => $entry->entry_number,
+            'source_module'     => $entry->source_module,
+            'branch_id'         => $entry->branch_id,
+            'cost_center_id'    => $entry->cost_center_id,
+            'is_auto_generated' => 1,
+            'notes'             => $reason,
+        ], $reversedLines, true);
+
+        if (!$result['success']) {
+            return $result;
+        }
+
+        // Mark original as reversed and link
+        $db->update('journal_entries', [
+            'status'          => 'reversed',
+            'reversal_of_id'  => $result['journal_entry_id'],
+            'updated_at'      => date('Y-m-d H:i:s'),
+            'updated_by'      => self::currentEmployeeId(),
+        ], '`id` = ?', [$entryId]);
+
+        // Link reversal entry to original
+        $db->update('journal_entries', [
+            'reversed_entry_id' => $entryId,
+        ], '`id` = ?', [$result['journal_entry_id']]);
+
+        EventBus::dispatch('accounting.journal_entry.reversed', [
+            'original_entry_id'  => $entryId,
+            'reversal_entry_id'  => $result['journal_entry_id'],
+            'reason'             => $reason,
+        ]);
+
+        return [
+            'success'          => true,
+            'reversal_entry_id' => $result['journal_entry_id'],
+            'reversal_number'   => $result['entry_number'],
+        ];
+    }
+
+    /**
+     * Update account running balances when an entry is posted.
+     */
+    private static function updateAccountBalances(int $entryId, array $lines, string $entryDate, int $fiscalYearId): void
+    {
+        $db = App::getInstance()->db();
+        $period = substr($entryDate, 0, 7);
+
+        foreach ($lines as $line) {
+            $accountId = (int) $line['account_id'];
+            $debit = $line['debit'] ?? '0.00';
+            $credit = $line['credit'] ?? '0.00';
+            $costCenterId = $line['cost_center_id'] ?? null;
+            $branchId = $line['branch_id'] ?? null;
+
+            // Update chart_of_accounts.current_balance
+            $account = $db->selectOne("SELECT account_nature, current_balance FROM chart_of_accounts WHERE id = ?", [$accountId]);
+            if ($account) {
+                $change = bcsub((string) $debit, (string) $credit, 2);
+                if ($account['account_nature'] === 'credit') {
+                    $change = bcsub((string) $credit, (string) $debit, 2);
+                }
+                $newBalance = bcadd((string) $account['current_balance'], $change, 2);
+                $db->update('chart_of_accounts', ['current_balance' => $newBalance], '`id` = ?', [$accountId]);
+            }
+
+            // Upsert account_balances for the period
+            $existing = $db->selectOne(
+                "SELECT id, period_debit, period_credit FROM account_balances
+                 WHERE account_id = ? AND fiscal_year_id = ? AND period = ?
+                   AND (cost_center_id IS NULL AND ? IS NULL OR cost_center_id = ?)
+                   AND (branch_id IS NULL AND ? IS NULL OR branch_id = ?)",
+                [$accountId, $fiscalYearId, $period, $costCenterId, $costCenterId, $branchId, $branchId]
+            );
+
+            if ($existing) {
+                $newDebit = bcadd((string) $existing['period_debit'], (string) $debit, 2);
+                $newCredit = bcadd((string) $existing['period_credit'], (string) $credit, 2);
+                $db->update('account_balances', [
+                    'period_debit'  => $newDebit,
+                    'period_credit' => $newCredit,
+                    'closing_debit' => bcadd((string) ($existing['opening_debit'] ?? '0.00'), $newDebit, 2),
+                    'closing_credit' => bcadd((string) ($existing['opening_credit'] ?? '0.00'), $newCredit, 2),
+                    'updated_at'    => date('Y-m-d H:i:s'),
+                ], '`id` = ?', [(int) $existing['id']]);
+            } else {
+                $db->insert('account_balances', [
+                    'account_id'     => $accountId,
+                    'fiscal_year_id' => $fiscalYearId,
+                    'period'         => $period,
+                    'opening_debit'  => '0.00',
+                    'opening_credit' => '0.00',
+                    'period_debit'   => $debit,
+                    'period_credit'  => $credit,
+                    'closing_debit'  => $debit,
+                    'closing_credit' => $credit,
+                    'cost_center_id' => $costCenterId,
+                    'branch_id'      => $branchId,
+                    'created_at'     => date('Y-m-d H:i:s'),
+                    'updated_at'     => date('Y-m-d H:i:s'),
+                ]);
+            }
+        }
+    }
+
+    private static function currentEmployeeId(): ?int
+    {
+        $emp = App::getInstance()->currentEmployee();
+        if ($emp) {
+            return (int) ($emp->id ?? $emp['id'] ?? null);
+        }
+        return null;
+    }
+}

app/Modules/Accounting/Services/LedgerService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Services;
+
+use App\Core\App;
+
+/**
+ * General Ledger and Trial Balance queries.
+ * Works from posted journal entries — never touches draft entries.
+ */
+final class LedgerService
+{
+    /**
+     * Get general ledger for a specific account within a date range.
+     *
+     * @return array ['account' => [...], 'opening_balance' => string, 'entries' => [...], 'closing_balance' => string]
+     */
+    public static function getAccountLedger(
+        int     $accountId,
+        string  $dateFrom,
+        string  $dateTo,
+        ?int    $costCenterId = null,
+        ?int    $branchId = null
+    ): array {
+        $db = App::getInstance()->db();
+
+        $account = $db->selectOne("SELECT * FROM chart_of_accounts WHERE id = ?", [$accountId]);
+        if (!$account) {
+            return ['account' => null, 'opening_balance' => '0.00', 'entries' => [], 'closing_balance' => '0.00'];
+        }
+
+        // Opening balance = all posted entries before dateFrom
+        $openingWhere = "je.status = 'posted' AND je.entry_date < ? AND je.is_archived = 0";
+        $openingParams = [$dateFrom];
+        $extraJoin = '';
+
+        if ($costCenterId !== null) {
+            $openingWhere .= ' AND jel.cost_center_id = ?';
+            $openingParams[] = $costCenterId;
+        }
+        if ($branchId !== null) {
+            $openingWhere .= ' AND jel.branch_id = ?';
+            $openingParams[] = $branchId;
+        }
+
+        $openingRow = $db->selectOne(
+            "SELECT COALESCE(SUM(jel.debit), 0) as total_debit,
+                    COALESCE(SUM(jel.credit), 0) as total_credit
+             FROM journal_entry_lines jel
+             JOIN journal_entries je ON je.id = jel.journal_entry_id
+             WHERE jel.account_id = ? AND {$openingWhere}",
+            array_merge([$accountId], $openingParams)
+        );
+
+        $openingDebit = $openingRow['total_debit'] ?? '0.00';
+        $openingCredit = $openingRow['total_credit'] ?? '0.00';
+
+        // Opening balance adjusted for account nature
+        if ($account['account_nature'] === 'debit') {
+            $openingBalance = bcsub($openingDebit, $openingCredit, 2);
+            $openingBalance = bcadd($openingBalance, (string) $account['opening_balance'], 2);
+        } else {
+            $openingBalance = bcsub($openingCredit, $openingDebit, 2);
+            $openingBalance = bcadd($openingBalance, (string) $account['opening_balance'], 2);
+        }
+
+        // Ledger entries within the period
+        $periodWhere = "je.status = 'posted' AND je.entry_date >= ? AND je.entry_date <= ? AND je.is_archived = 0";
+        $periodParams = [$dateFrom, $dateTo];
+
+        if ($costCenterId !== null) {
+            $periodWhere .= ' AND jel.cost_center_id = ?';
+            $periodParams[] = $costCenterId;
+        }
+        if ($branchId !== null) {
+            $periodWhere .= ' AND jel.branch_id = ?';
+            $periodParams[] = $branchId;
+        }
+
+        $entries = $db->select(
+            "SELECT jel.*, je.entry_number, je.entry_date, je.description_ar as entry_description,
+                    je.reference_type, je.reference_number, je.source_module
+             FROM journal_entry_lines jel
+             JOIN journal_entries je ON je.id = jel.journal_entry_id
+             WHERE jel.account_id = ? AND {$periodWhere}
+             ORDER BY je.entry_date ASC, je.id ASC, jel.line_number ASC",
+            array_merge([$accountId], $periodParams)
+        );
+
+        // Calculate running balance
+        $running = $openingBalance;
+        foreach ($entries as &$entry) {
+            if ($account['account_nature'] === 'debit') {
+                $running = bcadd($running, bcsub((string) $entry['debit'], (string) $entry['credit'], 2), 2);
+            } else {
+                $running = bcadd($running, bcsub((string) $entry['credit'], (string) $entry['debit'], 2), 2);
+            }
+            $entry['running_balance'] = $running;
+        }
+        unset($entry);
+
+        return [
+            'account'         => $account,
+            'opening_balance' => $openingBalance,
+            'entries'         => $entries,
+            'closing_balance' => $running,
+        ];
+    }
+
+    /**
+     * Generate trial balance for a given date range or period.
+     *
+     * @return array ['accounts' => [...], 'total_debit' => string, 'total_credit' => string, 'is_balanced' => bool]
+     */
+    public static function getTrialBalance(
+        string  $dateFrom,
+        string  $dateTo,
+        ?int    $fiscalYearId = null,
+        ?int    $costCenterId = null,
+        ?int    $branchId = null,
+        bool    $includeZeroBalances = false
+    ): array {
+        $db = App::getInstance()->db();
+
+        $extraWhere = '';
+        $params = [$dateFrom, $dateTo];
+
+        if ($costCenterId !== null) {
+            $extraWhere .= ' AND jel.cost_center_id = ?';
+            $params[] = $costCenterId;
+        }
+        if ($branchId !== null) {
+            $extraWhere .= ' AND jel.branch_id = ?';
+            $params[] = $branchId;
+        }
+
+        // Get all accounts with their period movement
+        $accounts = $db->select(
+            "SELECT coa.id, coa.account_code, coa.name_ar, coa.name_en,
+                    coa.account_type, coa.account_nature, coa.level, coa.is_header,
+                    coa.opening_balance,
+                    COALESCE(SUM(jel.debit), 0) as total_debit,
+                    COALESCE(SUM(jel.credit), 0) as total_credit
+             FROM chart_of_accounts coa
+             LEFT JOIN journal_entry_lines jel ON jel.account_id = coa.id
+                 AND jel.journal_entry_id IN (
+                     SELECT id FROM journal_entries
+                     WHERE status = 'posted' AND entry_date >= ? AND entry_date <= ? AND is_archived = 0
+                 )
+                 {$extraWhere}
+             WHERE coa.is_archived = 0 AND coa.is_header = 0
+             GROUP BY coa.id, coa.account_code, coa.name_ar, coa.name_en,
+                      coa.account_type, coa.account_nature, coa.level, coa.is_header,
+                      coa.opening_balance
+             ORDER BY coa.account_code ASC",
+            $params
+        );
+
+        $totalDebit = '0.00';
+        $totalCredit = '0.00';
+        $filtered = [];
+
+        foreach ($accounts as &$acc) {
+            $debitMovement = (string) $acc['total_debit'];
+            $creditMovement = (string) $acc['total_credit'];
+            $opening = (string) $acc['opening_balance'];
+
+            // Calculate net balance
+            if ($acc['account_nature'] === 'debit') {
+                $balance = bcadd($opening, bcsub($debitMovement, $creditMovement, 2), 2);
+            } else {
+                $balance = bcadd($opening, bcsub($creditMovement, $debitMovement, 2), 2);
+            }
+
+            // Determine trial balance columns
+            if (bccomp($balance, '0.00', 2) >= 0) {
+                if ($acc['account_nature'] === 'debit') {
+                    $acc['tb_debit'] = $balance;
+                    $acc['tb_credit'] = '0.00';
+                } else {
+                    $acc['tb_debit'] = '0.00';
+                    $acc['tb_credit'] = $balance;
+                }
+            } else {
+                // Negative balance — show on opposite side
+                $absBalance = bcmul($balance, '-1', 2);
+                if ($acc['account_nature'] === 'debit') {
+                    $acc['tb_debit'] = '0.00';
+                    $acc['tb_credit'] = $absBalance;
+                } else {
+                    $acc['tb_debit'] = $absBalance;
+                    $acc['tb_credit'] = '0.00';
+                }
+            }
+
+            $acc['balance'] = $balance;
+
+            if (!$includeZeroBalances && bccomp($balance, '0.00', 2) === 0
+                && bccomp($debitMovement, '0.00', 2) === 0
+                && bccomp($creditMovement, '0.00', 2) === 0) {
+                continue;
+            }
+
+            $totalDebit = bcadd($totalDebit, $acc['tb_debit'], 2);
+            $totalCredit = bcadd($totalCredit, $acc['tb_credit'], 2);
+            $filtered[] = $acc;
+        }
+        unset($acc);
+
+        return [
+            'accounts'     => $filtered,
+            'total_debit'  => $totalDebit,
+            'total_credit' => $totalCredit,
+            'is_balanced'  => bccomp($totalDebit, $totalCredit, 2) === 0,
+        ];
+    }
+
+    /**
+     * Get account statement (similar to bank statement style) for a member.
+     */
+    public static function getMemberStatement(int $memberId, string $dateFrom, string $dateTo): array
+    {
+        $db = App::getInstance()->db();
+
+        return $db->select(
+            "SELECT jel.*, je.entry_number, je.entry_date, je.description_ar as entry_description,
+                    je.reference_type, je.reference_number,
+                    coa.account_code, coa.name_ar as account_name
+             FROM journal_entry_lines jel
+             JOIN journal_entries je ON je.id = jel.journal_entry_id
+             JOIN chart_of_accounts coa ON coa.id = jel.account_id
+             WHERE jel.member_id = ?
+               AND je.status = 'posted'
+               AND je.entry_date >= ? AND je.entry_date <= ?
+               AND je.is_archived = 0
+             ORDER BY je.entry_date ASC, je.id ASC",
+            [$memberId, $dateFrom, $dateTo]
+        );
+    }
+
+    /**
+     * Get all journal entry lines for a specific account in a period.
+     */
+    public static function getAccountMovement(int $accountId, string $period): array
+    {
+        $db = App::getInstance()->db();
+        $dateFrom = $period . '-01';
+        $dateTo = date('Y-m-t', strtotime($dateFrom));
+
+        return $db->select(
+            "SELECT jel.*, je.entry_number, je.entry_date, je.description_ar as entry_description,
+                    je.reference_type, je.reference_number, je.source_module
+             FROM journal_entry_lines jel
+             JOIN journal_entries je ON je.id = jel.journal_entry_id
+             WHERE jel.account_id = ?
+               AND je.status = 'posted'
+               AND je.entry_date >= ? AND je.entry_date <= ?
+               AND je.is_archived = 0
+             ORDER BY je.entry_date ASC, je.id ASC",
+            [$accountId, $dateFrom, $dateTo]
+        );
+    }
+}

app/Modules/Accounting/Services/PeriodClosingService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Services;
+
+use App\Core\App;
+use App\Core\EventBus;
+use App\Core\Logger;
+use App\Modules\Accounting\Models\FiscalYear;
+use App\Modules\Accounting\Models\PeriodClosing;
+
+/**
+ * Handles monthly and yearly period closing.
+ * - Monthly: locks the period, no more postings allowed
+ * - Yearly: closes revenue/expense to retained earnings, carries balances forward
+ */
+final class PeriodClosingService
+{
+    /**
+     * Close a monthly period.
+     */
+    public static function closeMonth(int $fiscalYearId, string $period): array
+    {
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        $fiscalYear = FiscalYear::find($fiscalYearId);
+        if (!$fiscalYear || !$fiscalYear->isOpen()) {
+            return ['success' => false, 'error' => 'السنة المالية غير مفتوحة'];
+        }
+
+        // Check if already closed
+        if (PeriodClosing::isPeriodClosed($fiscalYearId, $period)) {
+            return ['success' => false, 'error' => 'الفترة مغلقة بالفعل'];
+        }
+
+        // Check for unposted draft entries in this period
+        $dateFrom = $period . '-01';
+        $dateTo = date('Y-m-t', strtotime($dateFrom));
+        $drafts = $db->selectOne(
+            "SELECT COUNT(*) as cnt FROM journal_entries
+             WHERE fiscal_year_id = ? AND entry_date >= ? AND entry_date <= ?
+               AND status = 'draft' AND is_archived = 0",
+            [$fiscalYearId, $dateFrom, $dateTo]
+        );
+        if ((int) ($drafts['cnt'] ?? 0) > 0) {
+            return ['success' => false, 'error' => 'يوجد ' . $drafts['cnt'] . ' قيود مسودة غير مرحّلة — يجب ترحيلها أو حذفها أولاً'];
+        }
+
+        // Get period totals
+        $totals = $db->selectOne(
+            "SELECT COALESCE(SUM(total_debit), 0) as total_debit,
+                    COALESCE(SUM(total_credit), 0) as total_credit,
+                    COUNT(*) as journal_count
+             FROM journal_entries
+             WHERE fiscal_year_id = ? AND entry_date >= ? AND entry_date <= ?
+               AND status = 'posted' AND is_archived = 0",
+            [$fiscalYearId, $dateFrom, $dateTo]
+        );
+
+        $db->beginTransaction();
+        try {
+            // Create or update period closing record
+            $existing = PeriodClosing::findByPeriod($fiscalYearId, $period);
+            if ($existing) {
+                $db->update('period_closings', [
+                    'status'        => 'closed',
+                    'total_debit'   => $totals['total_debit'],
+                    'total_credit'  => $totals['total_credit'],
+                    'journal_count' => (int) $totals['journal_count'],
+                    'closed_at'     => date('Y-m-d H:i:s'),
+                    'closed_by'     => $employee ? (int) $employee->id : null,
+                    'updated_at'    => date('Y-m-d H:i:s'),
+                ], '`id` = ?', [(int) $existing->id]);
+            } else {
+                $db->insert('period_closings', [
+                    'fiscal_year_id' => $fiscalYearId,
+                    'period'         => $period,
+                    'period_start'   => $dateFrom,
+                    'period_end'     => $dateTo,
+                    'closing_type'   => 'monthly',
+                    'status'         => 'closed',
+                    'total_debit'    => $totals['total_debit'],
+                    'total_credit'   => $totals['total_credit'],
+                    'journal_count'  => (int) $totals['journal_count'],
+                    'closed_at'      => date('Y-m-d H:i:s'),
+                    'closed_by'      => $employee ? (int) $employee->id : null,
+                    'created_at'     => date('Y-m-d H:i:s'),
+                    'updated_at'     => date('Y-m-d H:i:s'),
+                    'created_by'     => $employee ? (int) $employee->id : null,
+                ]);
+            }
+
+            // Lock journal entries in this period
+            $db->execute(
+                "UPDATE journal_entries SET period_closed = 1
+                 WHERE fiscal_year_id = ? AND entry_date >= ? AND entry_date <= ?
+                   AND status = 'posted' AND is_archived = 0",
+                [$fiscalYearId, $dateFrom, $dateTo]
+            );
+
+            $db->commit();
+
+            EventBus::dispatch('accounting.period.closed', [
+                'fiscal_year_id' => $fiscalYearId,
+                'period'         => $period,
+            ]);
+
+            Logger::info("Period closed", ['fiscal_year_id' => $fiscalYearId, 'period' => $period]);
+
+            return ['success' => true];
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            return ['success' => false, 'error' => 'فشل إغلاق الفترة: ' . $e->getMessage()];
+        }
+    }
+
+    /**
+     * Reopen a closed monthly period (requires special permission).
+     */
+    public static function reopenMonth(int $fiscalYearId, string $period, string $reason): array
+    {
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        $pc = PeriodClosing::findByPeriod($fiscalYearId, $period);
+        if (!$pc || $pc->status !== 'closed') {
+            return ['success' => false, 'error' => 'الفترة غير مغلقة'];
+        }
+
+        $db->beginTransaction();
+        try {
+            $db->update('period_closings', [
+                'status'        => 'reopened',
+                'reopened_at'   => date('Y-m-d H:i:s'),
+                'reopened_by'   => $employee ? (int) $employee->id : null,
+                'reopen_reason' => $reason,
+                'updated_at'    => date('Y-m-d H:i:s'),
+            ], '`id` = ?', [(int) $pc->id]);
+
+            // Unlock journal entries
+            $dateFrom = $period . '-01';
+            $dateTo = date('Y-m-t', strtotime($dateFrom));
+            $db->execute(
+                "UPDATE journal_entries SET period_closed = 0
+                 WHERE fiscal_year_id = ? AND entry_date >= ? AND entry_date <= ?
+                   AND status = 'posted' AND is_archived = 0",
+                [$fiscalYearId, $dateFrom, $dateTo]
+            );
+
+            $db->commit();
+
+            Logger::info("Period reopened", [
+                'fiscal_year_id' => $fiscalYearId,
+                'period' => $period,
+                'reason' => $reason,
+            ]);
+
+            return ['success' => true];
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            return ['success' => false, 'error' => 'فشل إعادة فتح الفترة: ' . $e->getMessage()];
+        }
+    }
+
+    /**
+     * Close fiscal year — creates closing entry moving revenue/expense to retained earnings.
+     */
+    public static function closeFiscalYear(int $fiscalYearId): array
+    {
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        $fiscalYear = FiscalYear::find($fiscalYearId);
+        if (!$fiscalYear) {
+            return ['success' => false, 'error' => 'السنة المالية غير موجودة'];
+        }
+        if (!$fiscalYear->isOpen()) {
+            return ['success' => false, 'error' => 'السنة المالية مغلقة بالفعل'];
+        }
+
+        // Check all monthly periods are closed
+        $openPeriods = $db->selectOne(
+            "SELECT COUNT(*) as cnt FROM period_closings
+             WHERE fiscal_year_id = ? AND status != 'closed' AND is_archived = 0",
+            [$fiscalYearId]
+        );
+
+        // Get income statement for the entire year
+        $incomeStatement = FinancialReportService::getIncomeStatement(
+            $fiscalYear->start_date,
+            $fiscalYear->end_date
+        );
+
+        $netIncome = $incomeStatement['net_income'];
+
+        // Retained earnings account (3102)
+        $retainedEarnings = $db->selectOne(
+            "SELECT id FROM chart_of_accounts WHERE account_code = '3102' AND is_archived = 0"
+        );
+        if (!$retainedEarnings) {
+            return ['success' => false, 'error' => 'حساب الأرباح المحتجزة (3102) غير موجود'];
+        }
+
+        $db->beginTransaction();
+        try {
+            $lines = [];
+
+            // Close revenue accounts (debit revenue accounts to zero them out)
+            foreach ($incomeStatement['revenue'] as $rev) {
+                if (bccomp((string) $rev['balance'], '0.00', 2) !== 0) {
+                    $lines[] = [
+                        'account_id'     => (int) $rev['id'],
+                        'debit'          => (string) $rev['balance'],
+                        'credit'         => '0.00',
+                        'description_ar' => 'إقفال حساب إيرادات — ' . $rev['name_ar'],
+                    ];
+                }
+            }
+
+            // Close expense accounts (credit expense accounts to zero them out)
+            foreach ($incomeStatement['expenses'] as $exp) {
+                if (bccomp((string) $exp['balance'], '0.00', 2) !== 0) {
+                    $lines[] = [
+                        'account_id'     => (int) $exp['id'],
+                        'debit'          => '0.00',
+                        'credit'         => (string) $exp['balance'],
+                        'description_ar' => 'إقفال حساب مصروفات — ' . $exp['name_ar'],
+                    ];
+                }
+            }
+
+            // Net income to retained earnings
+            if (bccomp($netIncome, '0.00', 2) > 0) {
+                // Profit: Cr. Retained Earnings
+                $lines[] = [
+                    'account_id'     => (int) $retainedEarnings['id'],
+                    'debit'          => '0.00',
+                    'credit'         => $netIncome,
+                    'description_ar' => 'صافي ربح السنة المالية — أرباح محتجزة',
+                ];
+            } elseif (bccomp($netIncome, '0.00', 2) < 0) {
+                // Loss: Dr. Retained Earnings
+                $lines[] = [
+                    'account_id'     => (int) $retainedEarnings['id'],
+                    'debit'          => bcmul($netIncome, '-1', 2),
+                    'credit'         => '0.00',
+                    'description_ar' => 'صافي خسارة السنة المالية — أرباح محتجزة',
+                ];
+            }
+
+            if (empty($lines)) {
+                return ['success' => false, 'error' => 'لا توجد حسابات إيرادات أو مصروفات لإقفالها'];
+            }
+
+            $closingResult = JournalService::createEntry([
+                'entry_date'        => $fiscalYear->end_date,
+                'description_ar'    => 'قيد إقفال السنة المالية ' . $fiscalYear->name_ar,
+                'description_en'    => 'Year-end closing entry — ' . $fiscalYear->name_en,
+                'reference_type'    => 'closing',
+                'source_module'     => 'accounting',
+                'is_auto_generated' => 1,
+            ], $lines, true);
+
+            if (!$closingResult['success']) {
+                $db->rollBack();
+                return $closingResult;
+            }
+
+            // Update fiscal year status
+            $db->update('fiscal_years', [
+                'status'     => 'closed',
+                'is_current' => 0,
+                'closed_at'  => date('Y-m-d H:i:s'),
+                'closed_by'  => $employee ? (int) $employee->id : null,
+                'updated_at' => date('Y-m-d H:i:s'),
+            ], '`id` = ?', [$fiscalYearId]);
+
+            // Create year-end period closing record
+            $endPeriod = substr($fiscalYear->end_date, 0, 7);
+            $db->insert('period_closings', [
+                'fiscal_year_id'  => $fiscalYearId,
+                'period'          => $endPeriod . '-YE',
+                'period_start'    => $fiscalYear->start_date,
+                'period_end'      => $fiscalYear->end_date,
+                'closing_type'    => 'yearly',
+                'status'          => 'closed',
+                'closing_entry_id' => $closingResult['journal_entry_id'],
+                'closed_at'       => date('Y-m-d H:i:s'),
+                'closed_by'       => $employee ? (int) $employee->id : null,
+                'created_at'      => date('Y-m-d H:i:s'),
+                'updated_at'      => date('Y-m-d H:i:s'),
+                'created_by'      => $employee ? (int) $employee->id : null,
+            ]);
+
+            $db->commit();
+
+            EventBus::dispatch('accounting.fiscal_year.closed', [
+                'fiscal_year_id' => $fiscalYearId,
+                'net_income'     => $netIncome,
+                'closing_entry'  => $closingResult['journal_entry_id'],
+            ]);
+
+            Logger::info("Fiscal year closed", [
+                'fiscal_year_id' => $fiscalYearId,
+                'net_income'     => $netIncome,
+            ]);
+
+            return [
+                'success'           => true,
+                'net_income'        => $netIncome,
+                'closing_entry_id'  => $closingResult['journal_entry_id'],
+                'closing_entry_num' => $closingResult['entry_number'],
+            ];
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            Logger::error("Fiscal year closing failed: " . $e->getMessage());
+            return ['success' => false, 'error' => 'فشل إقفال السنة المالية: ' . $e->getMessage()];
+        }
+    }
+
+    /**
+     * Get period status summary for a fiscal year (calendar view).
+     */
+    public static function getPeriodSummary(int $fiscalYearId): array
+    {
+        $db = App::getInstance()->db();
+
+        $fiscalYear = FiscalYear::find($fiscalYearId);
+        if (!$fiscalYear) {
+            return [];
+        }
+
+        $periods = [];
+        $start = new \DateTime($fiscalYear->start_date);
+        $end = new \DateTime($fiscalYear->end_date);
+
+        while ($start <= $end) {
+            $period = $start->format('Y-m');
+            $periodStart = $start->format('Y-m-01');
+            $periodEnd = $start->format('Y-m-t');
+
+            $pc = PeriodClosing::findByPeriod($fiscalYearId, $period);
+
+            $totals = $db->selectOne(
+                "SELECT COALESCE(SUM(total_debit), 0) as total_debit,
+                        COUNT(*) as journal_count
+                 FROM journal_entries
+                 WHERE fiscal_year_id = ? AND entry_date >= ? AND entry_date <= ?
+                   AND status = 'posted' AND is_archived = 0",
+                [$fiscalYearId, $periodStart, $periodEnd]
+            );
+
+            $periods[] = [
+                'period'        => $period,
+                'period_start'  => $periodStart,
+                'period_end'    => $periodEnd,
+                'status'        => $pc ? $pc->status : 'open',
+                'total_debit'   => $totals['total_debit'] ?? '0.00',
+                'journal_count' => (int) ($totals['journal_count'] ?? 0),
+                'closed_at'     => $pc ? $pc->closed_at : null,
+            ];
+
+            $start->modify('first day of next month');
+        }
+
+        return $periods;
+    }
+}

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

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>حساب بنكي جديد<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;">إضافة حساب بنكي جديد</h3>
+    </div>
+    <div style="padding:20px;">
+        <form method="POST" action="/accounting/bank-accounts">
+            <?= csrf_field() ?>
+            <div style="display:grid;grid-template-columns:1fr 1fr;gap:15px;">
+                <div>
+                    <label class="form-label">اسم الحساب (عربي) <span style="color:#DC2626;">*</span></label>
+                    <input type="text" name="account_name_ar" class="form-input" required>
+                </div>
+                <div>
+                    <label class="form-label">اسم الحساب (إنجليزي)</label>
+                    <input type="text" name="account_name_en" class="form-input" dir="ltr">
+                </div>
+                <div>
+                    <label class="form-label">اسم البنك (عربي) <span style="color:#DC2626;">*</span></label>
+                    <input type="text" name="bank_name_ar" class="form-input" required>
+                </div>
+                <div>
+                    <label class="form-label">اسم البنك (إنجليزي)</label>
+                    <input type="text" name="bank_name_en" class="form-input" dir="ltr">
+                </div>
+                <div>
+                    <label class="form-label">رقم الحساب <span style="color:#DC2626;">*</span></label>
+                    <input type="text" name="account_number" class="form-input" required dir="ltr">
+                </div>
+                <div>
+                    <label class="form-label">IBAN</label>
+                    <input type="text" name="iban" class="form-input" dir="ltr">
+                </div>
+                <div>
+                    <label class="form-label">SWIFT Code</label>
+                    <input type="text" name="swift_code" class="form-input" dir="ltr">
+                </div>
+                <div>
+                    <label class="form-label">فرع البنك</label>
+                    <input type="text" name="branch_name" class="form-input">
+                </div>
+                <div>
+                    <label class="form-label">حساب دفتر الأستاذ</label>
+                    <select name="gl_account_id" class="form-select">
+                        <option value="">— ربط بحساب —</option>
+                        <?php foreach ($gl_accounts as $gl): ?>
+                            <option value="<?= (int)$gl['id'] ?>"><?= e($gl['account_code']) ?> — <?= e($gl['name_ar']) ?></option>
+                        <?php endforeach; ?>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label">الرصيد الافتتاحي</label>
+                    <input type="number" name="opening_balance" class="form-input" value="0.00" step="0.01" dir="ltr">
+                </div>
+                <div>
+                    <label class="form-label" style="display:flex;align-items:center;gap:8px;">
+                        <input type="checkbox" name="is_default" value="1"> حساب افتراضي
+                    </label>
+                </div>
+                <div style="grid-column:1/-1;">
+                    <label class="form-label">ملاحظات</label>
+                    <textarea name="notes" class="form-textarea" rows="2"></textarea>
+                </div>
+            </div>
+            <div style="margin-top:20px;display:flex;gap:8px;">
+                <button type="submit" class="btn btn-primary">حفظ</button>
+                <a href="/accounting/bank-accounts" class="btn btn-outline">إلغاء</a>
+            </div>
+        </form>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

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

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>تعديل حساب بنكي<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;">تعديل: <?= e($account['account_name_ar']) ?></h3>
+    </div>
+    <div style="padding:20px;">
+        <form method="POST" action="/accounting/bank-accounts/<?= (int)$account['id'] ?>">
+            <?= csrf_field() ?>
+            <div style="display:grid;grid-template-columns:1fr 1fr;gap:15px;">
+                <div>
+                    <label class="form-label">اسم الحساب (عربي) <span style="color:#DC2626;">*</span></label>
+                    <input type="text" name="account_name_ar" class="form-input" value="<?= e($account['account_name_ar']) ?>" required>
+                </div>
+                <div>
+                    <label class="form-label">اسم الحساب (إنجليزي)</label>
+                    <input type="text" name="account_name_en" class="form-input" value="<?= e($account['account_name_en'] ?? '') ?>" dir="ltr">
+                </div>
+                <div>
+                    <label class="form-label">اسم البنك (عربي) <span style="color:#DC2626;">*</span></label>
+                    <input type="text" name="bank_name_ar" class="form-input" value="<?= e($account['bank_name_ar']) ?>" required>
+                </div>
+                <div>
+                    <label class="form-label">اسم البنك (إنجليزي)</label>
+                    <input type="text" name="bank_name_en" class="form-input" value="<?= e($account['bank_name_en'] ?? '') ?>" dir="ltr">
+                </div>
+                <div>
+                    <label class="form-label">IBAN</label>
+                    <input type="text" name="iban" class="form-input" value="<?= e($account['iban'] ?? '') ?>" dir="ltr">
+                </div>
+                <div>
+                    <label class="form-label">SWIFT Code</label>
+                    <input type="text" name="swift_code" class="form-input" value="<?= e($account['swift_code'] ?? '') ?>" dir="ltr">
+                </div>
+                <div>
+                    <label class="form-label" style="display:flex;align-items:center;gap:8px;">
+                        <input type="checkbox" name="is_active" value="1" <?= (int)$account['is_active'] ? 'checked' : '' ?>> نشط
+                    </label>
+                </div>
+                <div style="grid-column:1/-1;">
+                    <label class="form-label">ملاحظات</label>
+                    <textarea name="notes" class="form-textarea" rows="2"><?= e($account['notes'] ?? '') ?></textarea>
+                </div>
+            </div>
+            <div style="margin-top:20px;display:flex;gap:8px;">
+                <button type="submit" class="btn btn-primary">حفظ</button>
+                <a href="/accounting/bank-accounts" class="btn btn-outline">إلغاء</a>
+            </div>
+        </form>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

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

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>الحسابات البنكية<?php $__template->endSection(); ?>
+
+<?php $__template->section('page_actions'); ?>
+<a href="/accounting/bank-accounts/create" class="btn btn-primary">+ حساب بنكي جديد</a>
+<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div class="card">
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>اسم الحساب</th>
+                    <th>البنك</th>
+                    <th>رقم الحساب</th>
+                    <th>العملة</th>
+                    <th>الرصيد الحالي</th>
+                    <th>الحالة</th>
+                    <th></th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($accounts as $acc): ?>
+                    <tr>
+                        <td style="font-weight:600;"><?= e($acc['account_name_ar']) ?><?= (int)$acc['is_default'] ? ' <span style="color:#0D7377;font-size:11px;">(افتراضي)</span>' : '' ?></td>
+                        <td><?= e($acc['bank_name_ar']) ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= e($acc['account_number']) ?></td>
+                        <td><?= e($acc['currency']) ?></td>
+                        <td style="direction:ltr;text-align:right;font-weight:600;"><?= money($acc['current_balance']) ?></td>
+                        <td><span style="color:<?= (int)$acc['is_active'] ? '#059669' : '#DC2626' ?>;font-weight:600;"><?= (int)$acc['is_active'] ? 'نشط' : 'موقف' ?></span></td>
+                        <td><a href="/accounting/bank-accounts/<?= (int)$acc['id'] ?>/edit" class="btn btn-sm btn-outline">تعديل</a></td>
+                    </tr>
+                <?php endforeach; ?>
+                <?php if (empty($accounts)): ?>
+                    <tr><td colspan="7" style="text-align:center;color:#6B7280;padding:30px;">لا توجد حسابات بنكية</td></tr>
+                <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

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

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>مطابقة بنكية جديدة<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;">إنشاء مطابقة بنكية</h3>
+    </div>
+    <div style="padding:20px;">
+        <form method="POST" action="/accounting/bank-reconciliation">
+            <?= csrf_field() ?>
+            <div style="display:grid;grid-template-columns:1fr 1fr;gap:15px;">
+                <div>
+                    <label class="form-label">الحساب البنكي <span style="color:#DC2626;">*</span></label>
+                    <select name="bank_account_id" class="form-select" required>
+                        <option value="">— اختر —</option>
+                        <?php foreach ($bank_accounts as $ba): ?>
+                            <option value="<?= (int)$ba['id'] ?>"><?= e($ba['account_name_ar']) ?> — <?= e($ba['bank_name_ar']) ?></option>
+                        <?php endforeach; ?>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label">رصيد كشف البنك <span style="color:#DC2626;">*</span></label>
+                    <input type="number" name="statement_balance" class="form-input" step="0.01" required dir="ltr">
+                </div>
+                <div>
+                    <label class="form-label">تاريخ كشف البنك <span style="color:#DC2626;">*</span></label>
+                    <input type="date" name="statement_date" class="form-input" value="<?= date('Y-m-d') ?>" required>
+                </div>
+                <div>
+                    <label class="form-label">تاريخ المطابقة</label>
+                    <input type="date" name="reconciliation_date" class="form-input" value="<?= date('Y-m-d') ?>">
+                </div>
+                <div style="grid-column:1/-1;">
+                    <label class="form-label">ملاحظات</label>
+                    <textarea name="notes" class="form-textarea" rows="2"></textarea>
+                </div>
+            </div>
+            <div style="margin-top:20px;display:flex;gap:8px;">
+                <button type="submit" class="btn btn-primary">إنشاء المطابقة</button>
+                <a href="/accounting/bank-reconciliation" class="btn btn-outline">إلغاء</a>
+            </div>
+        </form>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

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

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>المطابقات البنكية<?php $__template->endSection(); ?>
+
+<?php $__template->section('page_actions'); ?>
+<a href="/accounting/bank-reconciliation/create" class="btn btn-primary">+ مطابقة جديدة</a>
+<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div class="card">
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>الحساب البنكي</th>
+                    <th>تاريخ المطابقة</th>
+                    <th>رصيد الكشف</th>
+                    <th>رصيد الدفاتر</th>
+                    <th>الفرق</th>
+                    <th>الحالة</th>
+                    <th></th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($reconciliations as $r): ?>
+                    <?php
+                    $statusColor = match($r['status']) {
+                        'draft' => '#F59E0B',
+                        'in_progress' => '#0284C7',
+                        'completed' => '#059669',
+                        'approved' => '#0D7377',
+                        default => '#6B7280',
+                    };
+                    $statusLabel = match($r['status']) {
+                        'draft' => 'مسودة',
+                        'in_progress' => 'جاري العمل',
+                        'completed' => 'مكتملة',
+                        'approved' => 'معتمدة',
+                        default => $r['status'],
+                    };
+                    ?>
+                    <tr>
+                        <td><?= e($r['bank_account_name'] ?? '—') ?></td>
+                        <td><?= e($r['reconciliation_date']) ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= money($r['statement_balance']) ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= money($r['book_balance']) ?></td>
+                        <td style="direction:ltr;text-align:right;font-weight:600;color:<?= bccomp((string)$r['difference'], '0.00', 2) === 0 ? '#059669' : '#DC2626' ?>;"><?= money($r['difference']) ?></td>
+                        <td><span style="color:<?= $statusColor ?>;font-weight:600;"><?= $statusLabel ?></span></td>
+                        <td><a href="/accounting/bank-reconciliation/<?= (int)$r['id'] ?>" class="btn btn-sm btn-outline">عرض</a></td>
+                    </tr>
+                <?php endforeach; ?>
+                <?php if (empty($reconciliations)): ?>
+                    <tr><td colspan="7" style="text-align:center;color:#6B7280;padding:30px;">لا توجد مطابقات</td></tr>
+                <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

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

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>مطابقة بنكية<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<?php
+$statusLabel = match($recon['status']) {
+    'draft' => 'مسودة',
+    'in_progress' => 'جاري العمل',
+    'completed' => 'مكتملة',
+    'approved' => 'معتمدة',
+    default => $recon['status'],
+};
+?>
+
+<!-- Summary -->
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:20px;">
+        <h2 style="margin:0 0 15px;">مطابقة: <?= e($bank_account['account_name_ar'] ?? '—') ?></h2>
+        <div style="display:grid;grid-template-columns:repeat(5,1fr);gap:15px;">
+            <div class="card" style="padding:15px;text-align:center;">
+                <div style="font-size:12px;color:#6B7280;">رصيد كشف البنك</div>
+                <div style="font-size:20px;font-weight:700;direction:ltr;"><?= money($recon['statement_balance']) ?></div>
+            </div>
+            <div class="card" style="padding:15px;text-align:center;">
+                <div style="font-size:12px;color:#6B7280;">رصيد الدفاتر</div>
+                <div style="font-size:20px;font-weight:700;direction:ltr;"><?= money($recon['book_balance']) ?></div>
+            </div>
+            <div class="card" style="padding:15px;text-align:center;">
+                <div style="font-size:12px;color:#6B7280;">الرصيد المعدل</div>
+                <div style="font-size:20px;font-weight:700;direction:ltr;"><?= money($recon['adjusted_balance']) ?></div>
+            </div>
+            <div class="card" style="padding:15px;text-align:center;background:<?= bccomp((string)$recon['difference'], '0.00', 2) === 0 ? '#F0FDF4' : '#FEF2F2' ?>;">
+                <div style="font-size:12px;color:#6B7280;">الفرق</div>
+                <div style="font-size:20px;font-weight:700;color:<?= bccomp((string)$recon['difference'], '0.00', 2) === 0 ? '#059669' : '#DC2626' ?>;direction:ltr;"><?= money($recon['difference']) ?></div>
+            </div>
+            <div class="card" style="padding:15px;text-align:center;">
+                <div style="font-size:12px;color:#6B7280;">الحالة</div>
+                <div style="font-size:16px;font-weight:700;"><?= $statusLabel ?></div>
+            </div>
+        </div>
+
+        <?php if ($recon['status'] !== 'completed' && $recon['status'] !== 'approved'): ?>
+            <div style="margin-top:15px;display:flex;gap:8px;">
+                <?php if (bccomp((string)$recon['difference'], '0.00', 2) === 0): ?>
+                    <form method="POST" action="/accounting/bank-reconciliation/<?= (int)$recon['id'] ?>/complete" style="display:inline;">
+                        <?= csrf_field() ?>
+                        <button type="submit" class="btn btn-primary" onclick="return confirm('هل تريد إكمال المطابقة؟')">إكمال المطابقة</button>
+                    </form>
+                <?php endif; ?>
+            </div>
+        <?php endif; ?>
+    </div>
+</div>
+
+<!-- Reconciliation Items -->
+<div style="display:grid;grid-template-columns:1fr 1fr;gap:15px;">
+    <!-- Items List -->
+    <div class="card">
+        <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+            <h3 style="margin:0;">بنود المطابقة</h3>
+        </div>
+        <div class="table-responsive">
+            <table class="data-table" style="width:100%;">
+                <thead>
+                    <tr>
+                        <th>النوع</th>
+                        <th>الوصف</th>
+                        <th>المبلغ</th>
+                    </tr>
+                </thead>
+                <tbody>
+                    <?php foreach ($items as $item): ?>
+                        <?php
+                        $typeLabel = match($item['item_type']) {
+                            'outstanding_check' => 'شيك معلق',
+                            'deposit_in_transit' => 'إيداع في الطريق',
+                            'bank_charge' => 'مصاريف بنكية',
+                            'bank_interest' => 'فوائد بنكية',
+                            'book_error' => 'خطأ دفتري',
+                            'bank_error' => 'خطأ بنكي',
+                            default => $item['item_type'],
+                        };
+                        ?>
+                        <tr>
+                            <td style="font-size:12px;"><?= $typeLabel ?></td>
+                            <td style="font-size:13px;"><?= e($item['description_ar']) ?></td>
+                            <td style="direction:ltr;text-align:right;font-weight:600;"><?= money($item['amount']) ?></td>
+                        </tr>
+                    <?php endforeach; ?>
+                    <?php if (empty($items)): ?>
+                        <tr><td colspan="3" style="text-align:center;color:#6B7280;padding:20px;">لا توجد بنود</td></tr>
+                    <?php endif; ?>
+                </tbody>
+            </table>
+        </div>
+    </div>
+
+    <!-- Add Item Form -->
+    <?php if ($recon['status'] !== 'completed' && $recon['status'] !== 'approved'): ?>
+        <div class="card">
+            <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+                <h3 style="margin:0;">إضافة بند</h3>
+            </div>
+            <div style="padding:20px;">
+                <form method="POST" action="/accounting/bank-reconciliation/<?= (int)$recon['id'] ?>/add-item">
+                    <?= csrf_field() ?>
+                    <div style="display:grid;gap:12px;">
+                        <div>
+                            <label class="form-label">النوع <span style="color:#DC2626;">*</span></label>
+                            <select name="item_type" class="form-select" required>
+                                <option value="">— اختر —</option>
+                                <option value="outstanding_check">شيك معلق</option>
+                                <option value="deposit_in_transit">إيداع في الطريق</option>
+                                <option value="bank_charge">مصاريف بنكية</option>
+                                <option value="bank_interest">فوائد بنكية</option>
+                                <option value="book_error">خطأ دفتري</option>
+                                <option value="bank_error">خطأ بنكي</option>
+                            </select>
+                        </div>
+                        <div>
+                            <label class="form-label">الوصف <span style="color:#DC2626;">*</span></label>
+                            <input type="text" name="description_ar" class="form-input" required>
+                        </div>
+                        <div>
+                            <label class="form-label">المبلغ <span style="color:#DC2626;">*</span></label>
+                            <input type="number" name="amount" class="form-input" step="0.01" required dir="ltr">
+                        </div>
+                        <div>
+                            <label class="form-label">رقم المرجع</label>
+                            <input type="text" name="reference_number" class="form-input" dir="ltr">
+                        </div>
+                        <button type="submit" class="btn btn-primary">إضافة</button>
+                    </div>
+                </form>
+            </div>
+        </div>
+    <?php endif; ?>
+</div>
+<?php $__template->endSection(); ?>

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

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>حساب جديد<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;">إضافة حساب جديد لدليل الحسابات</h3>
+    </div>
+    <div style="padding:20px;">
+        <form method="POST" action="/accounting/chart-of-accounts">
+            <?= csrf_field() ?>
+            <div style="display:grid;grid-template-columns:1fr 1fr;gap:15px;">
+                <div>
+                    <label class="form-label">كود الحساب <span style="color:#DC2626;">*</span></label>
+                    <input type="text" name="account_code" class="form-input" placeholder="مثال: 1101" required dir="ltr">
+                </div>
+                <div>
+                    <label class="form-label">الحساب الأب</label>
+                    <select name="parent_id" class="form-select">
+                        <option value="">— بدون (حساب رئيسي) —</option>
+                        <?php foreach ($parents as $p): ?>
+                            <option value="<?= (int)$p['id'] ?>"><?= e($p['account_code']) ?> — <?= e($p['name_ar']) ?></option>
+                        <?php endforeach; ?>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label">اسم الحساب (عربي) <span style="color:#DC2626;">*</span></label>
+                    <input type="text" name="name_ar" class="form-input" required>
+                </div>
+                <div>
+                    <label class="form-label">اسم الحساب (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">نوع الحساب <span style="color:#DC2626;">*</span></label>
+                    <select name="account_type" class="form-select" required>
+                        <option value="">— اختر —</option>
+                        <option value="asset">أصول</option>
+                        <option value="liability">خصوم</option>
+                        <option value="equity">حقوق ملكية</option>
+                        <option value="revenue">إيرادات</option>
+                        <option value="expense">مصروفات</option>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label">طبيعة الحساب <span style="color:#DC2626;">*</span></label>
+                    <select name="account_nature" class="form-select" required>
+                        <option value="">— اختر —</option>
+                        <option value="debit">مدين</option>
+                        <option value="credit">دائن</option>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label">رصيد افتتاحي</label>
+                    <input type="number" name="opening_balance" class="form-input" value="0.00" step="0.01" dir="ltr">
+                </div>
+                <div>
+                    <label class="form-label">مركز التكلفة الافتراضي</label>
+                    <select name="cost_center_id" class="form-select">
+                        <option value="">— بدون —</option>
+                        <?php foreach ($cost_centers as $cc): ?>
+                            <option value="<?= (int)$cc['id'] ?>"><?= e($cc['code']) ?> — <?= e($cc['name_ar']) ?></option>
+                        <?php endforeach; ?>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label" style="display:flex;align-items:center;gap:8px;">
+                        <input type="checkbox" name="is_header" value="1"> حساب رئيسي (لا يُرحّل إليه)
+                    </label>
+                </div>
+                <div style="grid-column:1/-1;">
+                    <label class="form-label">وصف (عربي)</label>
+                    <textarea name="description_ar" class="form-textarea" rows="2"></textarea>
+                </div>
+            </div>
+            <div style="margin-top:20px;display:flex;gap:8px;">
+                <button type="submit" class="btn btn-primary">حفظ الحساب</button>
+                <a href="/accounting/chart-of-accounts" class="btn btn-outline">إلغاء</a>
+            </div>
+        </form>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

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

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>تعديل حساب — <?= e($account['account_code']) ?><?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;">تعديل حساب: <?= e($account['account_code']) ?> — <?= e($account['name_ar']) ?></h3>
+    </div>
+    <div style="padding:20px;">
+        <form method="POST" action="/accounting/chart-of-accounts/<?= (int)$account['id'] ?>">
+            <?= csrf_field() ?>
+            <div style="display:grid;grid-template-columns:1fr 1fr;gap:15px;">
+                <div>
+                    <label class="form-label">كود الحساب</label>
+                    <input type="text" class="form-input" value="<?= e($account['account_code']) ?>" disabled dir="ltr" style="background:#F3F4F6;">
+                </div>
+                <div>
+                    <label class="form-label">الحساب الأب</label>
+                    <select name="parent_id" class="form-select" disabled>
+                        <option value="">— بدون —</option>
+                        <?php foreach ($parents as $p): ?>
+                            <option value="<?= (int)$p['id'] ?>" <?= (int)$p['id'] === (int)($account['parent_id'] ?? 0) ? 'selected' : '' ?>><?= e($p['account_code']) ?> — <?= e($p['name_ar']) ?></option>
+                        <?php endforeach; ?>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label">اسم الحساب (عربي) <span style="color:#DC2626;">*</span></label>
+                    <input type="text" name="name_ar" class="form-input" value="<?= e($account['name_ar']) ?>" required>
+                </div>
+                <div>
+                    <label class="form-label">اسم الحساب (إنجليزي) <span style="color:#DC2626;">*</span></label>
+                    <input type="text" name="name_en" class="form-input" value="<?= e($account['name_en']) ?>" required dir="ltr">
+                </div>
+                <div>
+                    <label class="form-label">نوع الحساب <span style="color:#DC2626;">*</span></label>
+                    <select name="account_type" class="form-select" required>
+                        <option value="asset" <?= $account['account_type'] === 'asset' ? 'selected' : '' ?>>أصول</option>
+                        <option value="liability" <?= $account['account_type'] === 'liability' ? 'selected' : '' ?>>خصوم</option>
+                        <option value="equity" <?= $account['account_type'] === 'equity' ? 'selected' : '' ?>>حقوق ملكية</option>
+                        <option value="revenue" <?= $account['account_type'] === 'revenue' ? 'selected' : '' ?>>إيرادات</option>
+                        <option value="expense" <?= $account['account_type'] === 'expense' ? 'selected' : '' ?>>مصروفات</option>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label">طبيعة الحساب <span style="color:#DC2626;">*</span></label>
+                    <select name="account_nature" class="form-select" required>
+                        <option value="debit" <?= $account['account_nature'] === 'debit' ? 'selected' : '' ?>>مدين</option>
+                        <option value="credit" <?= $account['account_nature'] === 'credit' ? 'selected' : '' ?>>دائن</option>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label">مركز التكلفة الافتراضي</label>
+                    <select name="cost_center_id" class="form-select">
+                        <option value="">— بدون —</option>
+                        <?php foreach ($cost_centers as $cc): ?>
+                            <option value="<?= (int)$cc['id'] ?>" <?= (int)$cc['id'] === (int)($account['cost_center_id'] ?? 0) ? 'selected' : '' ?>><?= e($cc['code']) ?> — <?= e($cc['name_ar']) ?></option>
+                        <?php endforeach; ?>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label" style="display:flex;align-items:center;gap:8px;">
+                        <input type="checkbox" name="is_active" value="1" <?= (int)$account['is_active'] ? 'checked' : '' ?>> حساب نشط
+                    </label>
+                    <label class="form-label" style="display:flex;align-items:center;gap:8px;margin-top:8px;">
+                        <input type="checkbox" name="is_header" value="1" <?= (int)$account['is_header'] ? 'checked' : '' ?>> حساب رئيسي
+                    </label>
+                </div>
+                <div style="grid-column:1/-1;">
+                    <label class="form-label">وصف (عربي)</label>
+                    <textarea name="description_ar" class="form-textarea" rows="2"><?= e($account['description_ar'] ?? '') ?></textarea>
+                </div>
+            </div>
+            <div style="margin-top:20px;display:flex;gap:8px;">
+                <button type="submit" class="btn btn-primary">حفظ التعديلات</button>
+                <a href="/accounting/chart-of-accounts" class="btn btn-outline">إلغاء</a>
+            </div>
+        </form>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

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

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>دليل الحسابات<?php $__template->endSection(); ?>
+
+<?php $__template->section('page_actions'); ?>
+<a href="/accounting/chart-of-accounts/create" class="btn btn-primary">+ حساب جديد</a>
+<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;">دليل الحسابات (شجرة الحسابات)</h3>
+    </div>
+    <div style="padding:15px 20px;">
+        <?php if (empty($tree)): ?>
+            <p style="color:#6B7280;text-align:center;padding:40px 0;">لا توجد حسابات — <a href="/accounting/chart-of-accounts/create">أضف حساباً جديداً</a></p>
+        <?php else: ?>
+            <?php
+            function renderAccountTree(array $accounts, int $depth = 0): void {
+                foreach ($accounts as $acc) {
+                    $indent = $depth * 25;
+                    $isHeader = (int)($acc['is_header'] ?? 0);
+                    $weight = $isHeader ? '700' : '400';
+                    $color = match($acc['account_type']) {
+                        'asset' => '#0D7377',
+                        'liability' => '#DC2626',
+                        'equity' => '#7C3AED',
+                        'revenue' => '#059669',
+                        'expense' => '#F59E0B',
+                        default => '#374151',
+                    };
+                    $typeLabel = match($acc['account_type']) {
+                        'asset' => 'أصول',
+                        'liability' => 'خصوم',
+                        'equity' => 'حقوق ملكية',
+                        'revenue' => 'إيرادات',
+                        'expense' => 'مصروفات',
+                        default => '',
+                    };
+                    ?>
+                    <div style="display:flex;align-items:center;padding:8px 0;border-bottom:1px solid #F3F4F6;margin-right:<?= $indent ?>px;">
+                        <span style="width:80px;direction:ltr;text-align:right;color:<?= $color ?>;font-weight:600;font-size:13px;"><?= e($acc['account_code']) ?></span>
+                        <span style="flex:1;margin:0 15px;font-weight:<?= $weight ?>;"><?= e($acc['name_ar']) ?></span>
+                        <span style="width:80px;font-size:12px;color:#6B7280;"><?= $typeLabel ?></span>
+                        <span style="width:100px;direction:ltr;text-align:left;font-size:13px;"><?= !$isHeader ? money($acc['current_balance'] ?? '0.00') : '' ?></span>
+                        <a href="/accounting/chart-of-accounts/<?= (int)$acc['id'] ?>/edit" style="font-size:12px;color:#0D7377;">تعديل</a>
+                    </div>
+                    <?php
+                    if (!empty($acc['children'])) {
+                        renderAccountTree($acc['children'], $depth + 1);
+                    }
+                }
+            }
+            renderAccountTree($tree);
+            ?>
+        <?php endif; ?>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

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

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>مركز تكلفة جديد<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;">إضافة مركز تكلفة / ربحية</h3>
+    </div>
+    <div style="padding:20px;">
+        <form method="POST" action="/accounting/cost-centers">
+            <?= csrf_field() ?>
+            <div style="display:grid;grid-template-columns:1fr 1fr;gap:15px;">
+                <div>
+                    <label class="form-label">الكود <span style="color:#DC2626;">*</span></label>
+                    <input type="text" name="code" class="form-input" required dir="ltr">
+                </div>
+                <div>
+                    <label class="form-label">النوع <span style="color:#DC2626;">*</span></label>
+                    <select name="type" class="form-select" required>
+                        <option value="cost_center">مركز تكلفة</option>
+                        <option value="profit_center">مركز ربحية</option>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label">الاسم (عربي) <span style="color:#DC2626;">*</span></label>
+                    <input type="text" name="name_ar" class="form-input" required>
+                </div>
+                <div>
+                    <label class="form-label">الاسم (إنجليزي) <span style="color:#DC2626;">*</span></label>
+                    <input type="text" name="name_en" class="form-input" required dir="ltr">
+                </div>
+                <div>
+                    <label class="form-label">الفرع</label>
+                    <select name="branch_id" class="form-select">
+                        <option value="">— بدون —</option>
+                        <?php foreach ($branches as $b): ?>
+                            <option value="<?= (int)$b['id'] ?>"><?= e($b['name_ar']) ?></option>
+                        <?php endforeach; ?>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label">المركز الأب</label>
+                    <select name="parent_id" class="form-select">
+                        <option value="">— بدون —</option>
+                        <?php foreach ($parents as $p): ?>
+                            <option value="<?= (int)$p['id'] ?>"><?= e($p['code']) ?> — <?= e($p['name_ar']) ?></option>
+                        <?php endforeach; ?>
+                    </select>
+                </div>
+                <div style="grid-column:1/-1;">
+                    <label class="form-label">وصف</label>
+                    <textarea name="description" class="form-textarea" rows="2"></textarea>
+                </div>
+            </div>
+            <div style="margin-top:20px;display:flex;gap:8px;">
+                <button type="submit" class="btn btn-primary">حفظ</button>
+                <a href="/accounting/cost-centers" class="btn btn-outline">إلغاء</a>
+            </div>
+        </form>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

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

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>تعديل مركز تكلفة<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;">تعديل: <?= e($center['code']) ?> — <?= e($center['name_ar']) ?></h3>
+    </div>
+    <div style="padding:20px;">
+        <form method="POST" action="/accounting/cost-centers/<?= (int)$center['id'] ?>">
+            <?= csrf_field() ?>
+            <div style="display:grid;grid-template-columns:1fr 1fr;gap:15px;">
+                <div>
+                    <label class="form-label">الكود</label>
+                    <input type="text" class="form-input" value="<?= e($center['code']) ?>" disabled dir="ltr" style="background:#F3F4F6;">
+                </div>
+                <div>
+                    <label class="form-label">النوع <span style="color:#DC2626;">*</span></label>
+                    <select name="type" class="form-select" required>
+                        <option value="cost_center" <?= $center['type'] === 'cost_center' ? 'selected' : '' ?>>مركز تكلفة</option>
+                        <option value="profit_center" <?= $center['type'] === 'profit_center' ? 'selected' : '' ?>>مركز ربحية</option>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label">الاسم (عربي) <span style="color:#DC2626;">*</span></label>
+                    <input type="text" name="name_ar" class="form-input" value="<?= e($center['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($center['name_en']) ?>" required dir="ltr">
+                </div>
+                <div>
+                    <label class="form-label">الفرع</label>
+                    <select name="branch_id" class="form-select">
+                        <option value="">— بدون —</option>
+                        <?php foreach ($branches as $b): ?>
+                            <option value="<?= (int)$b['id'] ?>" <?= (int)$b['id'] === (int)($center['branch_id'] ?? 0) ? 'selected' : '' ?>><?= e($b['name_ar']) ?></option>
+                        <?php endforeach; ?>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label" style="display:flex;align-items:center;gap:8px;">
+                        <input type="checkbox" name="is_active" value="1" <?= (int)$center['is_active'] ? 'checked' : '' ?>> نشط
+                    </label>
+                </div>
+                <div style="grid-column:1/-1;">
+                    <label class="form-label">وصف</label>
+                    <textarea name="description" class="form-textarea" rows="2"><?= e($center['description'] ?? '') ?></textarea>
+                </div>
+            </div>
+            <div style="margin-top:20px;display:flex;gap:8px;">
+                <button type="submit" class="btn btn-primary">حفظ</button>
+                <a href="/accounting/cost-centers" class="btn btn-outline">إلغاء</a>
+            </div>
+        </form>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

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

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>مراكز التكلفة<?php $__template->endSection(); ?>
+
+<?php $__template->section('page_actions'); ?>
+<a href="/accounting/cost-centers/create" class="btn btn-primary">+ مركز تكلفة جديد</a>
+<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div class="card">
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>الكود</th>
+                    <th>الاسم</th>
+                    <th>النوع</th>
+                    <th>الفرع</th>
+                    <th>الحالة</th>
+                    <th></th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php
+                $branchMap = [];
+                foreach ($branches as $b) $branchMap[(int)$b['id']] = $b['name_ar'];
+                ?>
+                <?php foreach ($centers as $cc): ?>
+                    <tr>
+                        <td style="font-weight:600;direction:ltr;text-align:right;"><?= e($cc['code']) ?></td>
+                        <td><?= e($cc['name_ar']) ?></td>
+                        <td><?= $cc['type'] === 'cost_center' ? 'مركز تكلفة' : 'مركز ربحية' ?></td>
+                        <td><?= e($branchMap[(int)($cc['branch_id'] ?? 0)] ?? '—') ?></td>
+                        <td><span style="color:<?= (int)$cc['is_active'] ? '#059669' : '#DC2626' ?>;"><?= (int)$cc['is_active'] ? 'نشط' : 'موقف' ?></span></td>
+                        <td><a href="/accounting/cost-centers/<?= (int)$cc['id'] ?>/edit" class="btn btn-sm btn-outline">تعديل</a></td>
+                    </tr>
+                <?php endforeach; ?>
+                <?php if (empty($centers)): ?>
+                    <tr><td colspan="6" style="text-align:center;color:#6B7280;padding:30px;">لا توجد مراكز تكلفة</td></tr>
+                <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

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

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>المحاسبة والدفتر العام<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div style="margin-bottom:25px;">
+    <h2 style="margin:0;">لوحة تحكم المحاسبة</h2>
+    <?php if ($fiscal_year): ?>
+        <p style="color:#6B7280;margin:5px 0 0;">السنة المالية: <?= e($fiscal_year['name_ar']) ?> (<?= e($fiscal_year['status']) ?>)</p>
+    <?php else: ?>
+        <p style="color:#DC2626;margin:5px 0 0;">لا توجد سنة مالية حالية — <a href="/accounting/fiscal-years/create">إنشاء سنة مالية</a></p>
+    <?php endif; ?>
+</div>
+
+<!-- Quick Stats -->
+<div style="display:grid;grid-template-columns:repeat(4,1fr);gap:15px;margin-bottom:25px;">
+    <div class="card" style="padding:20px;text-align:center;">
+        <div style="font-size:28px;font-weight:700;color:#0D7377;"><?= money($monthly_totals['total_debit'] ?? '0.00') ?></div>
+        <div style="color:#6B7280;margin-top:5px;">إجمالي حركة الشهر</div>
+    </div>
+    <div class="card" style="padding:20px;text-align:center;">
+        <div style="font-size:28px;font-weight:700;color:#059669;"><?= (int)($monthly_totals['count'] ?? 0) ?></div>
+        <div style="color:#6B7280;margin-top:5px;">قيود الشهر الحالي</div>
+    </div>
+    <div class="card" style="padding:20px;text-align:center;">
+        <div style="font-size:28px;font-weight:700;color:#DC2626;"><?= money($ar_summary['total'] ?? '0.00') ?></div>
+        <div style="color:#6B7280;margin-top:5px;">إجمالي المدينين</div>
+    </div>
+    <div class="card" style="padding:20px;text-align:center;">
+        <div style="font-size:28px;font-weight:700;color:#F59E0B;"><?= $draft_count ?></div>
+        <div style="color:#6B7280;margin-top:5px;">قيود مسودة</div>
+    </div>
+</div>
+
+<!-- Quick Actions -->
+<div style="display:grid;grid-template-columns:1fr 1fr;gap:15px;margin-bottom:25px;">
+    <div class="card" style="padding:20px;">
+        <h3 style="margin:0 0 15px;">إجراءات سريعة</h3>
+        <div style="display:flex;gap:8px;flex-wrap:wrap;">
+            <a href="/accounting/journal-entries/create" class="btn btn-primary">إنشاء قيد يومية</a>
+            <a href="/accounting/reports/trial-balance" class="btn btn-outline">ميزان المراجعة</a>
+            <a href="/accounting/reports/income-statement" class="btn btn-outline">قائمة الدخل</a>
+            <a href="/accounting/reports/balance-sheet" class="btn btn-outline">الميزانية العمومية</a>
+        </div>
+    </div>
+    <div class="card" style="padding:20px;">
+        <h3 style="margin:0 0 15px;">تقادم المدينين (AR Aging)</h3>
+        <table style="width:100%;font-size:14px;">
+            <tr><td style="color:#6B7280;">جاري</td><td style="text-align:left;direction:ltr;"><?= money($ar_summary['current_amount'] ?? '0.00') ?></td></tr>
+            <tr><td style="color:#6B7280;">30 يوم</td><td style="text-align:left;direction:ltr;"><?= money($ar_summary['days_30'] ?? '0.00') ?></td></tr>
+            <tr><td style="color:#6B7280;">60 يوم</td><td style="text-align:left;direction:ltr;"><?= money($ar_summary['days_60'] ?? '0.00') ?></td></tr>
+            <tr><td style="color:#6B7280;">90 يوم</td><td style="text-align:left;direction:ltr;"><?= money($ar_summary['days_90'] ?? '0.00') ?></td></tr>
+            <tr><td style="color:#DC2626;font-weight:600;">أكثر من 90 يوم</td><td style="text-align:left;direction:ltr;color:#DC2626;font-weight:600;"><?= money($ar_summary['over_90'] ?? '0.00') ?></td></tr>
+        </table>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

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

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>سنة مالية جديدة<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;">إنشاء سنة مالية جديدة</h3>
+    </div>
+    <div style="padding:20px;">
+        <form method="POST" action="/accounting/fiscal-years">
+            <?= csrf_field() ?>
+            <div style="display:grid;grid-template-columns:1fr 1fr;gap:15px;">
+                <div>
+                    <label class="form-label">الاسم (عربي) <span style="color:#DC2626;">*</span></label>
+                    <input type="text" name="name_ar" class="form-input" placeholder="مثال: السنة المالية 2025/2026" required>
+                </div>
+                <div>
+                    <label class="form-label">الاسم (إنجليزي) <span style="color:#DC2626;">*</span></label>
+                    <input type="text" name="name_en" class="form-input" placeholder="e.g. FY 2025/2026" required dir="ltr">
+                </div>
+                <div>
+                    <label class="form-label">تاريخ البداية <span style="color:#DC2626;">*</span></label>
+                    <input type="date" name="start_date" class="form-input" value="<?= $current_year ?>-<?= str_pad((string)$start_month, 2, '0', STR_PAD_LEFT) ?>-01" required>
+                </div>
+                <div>
+                    <label class="form-label">تاريخ النهاية <span style="color:#DC2626;">*</span></label>
+                    <input type="date" name="end_date" class="form-input" value="<?= $current_year + 1 ?>-<?= str_pad((string)($start_month - 1 ?: 12), 2, '0', STR_PAD_LEFT) ?>-30" required>
+                </div>
+                <div>
+                    <label class="form-label" style="display:flex;align-items:center;gap:8px;">
+                        <input type="checkbox" name="is_current" value="1" checked> تعيين كالسنة المالية الحالية
+                    </label>
+                </div>
+                <div style="grid-column:1/-1;">
+                    <label class="form-label">ملاحظات</label>
+                    <textarea name="notes" class="form-textarea" rows="2"></textarea>
+                </div>
+            </div>
+            <div style="margin-top:20px;display:flex;gap:8px;">
+                <button type="submit" class="btn btn-primary">إنشاء السنة المالية</button>
+                <a href="/accounting/fiscal-years" class="btn btn-outline">إلغاء</a>
+            </div>
+        </form>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

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

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>السنوات المالية<?php $__template->endSection(); ?>
+
+<?php $__template->section('page_actions'); ?>
+<a href="/accounting/fiscal-years/create" class="btn btn-primary">+ سنة مالية جديدة</a>
+<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div class="card">
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>الاسم</th>
+                    <th>تاريخ البداية</th>
+                    <th>تاريخ النهاية</th>
+                    <th>الحالة</th>
+                    <th>الحالية</th>
+                    <th></th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($years as $fy): ?>
+                    <?php
+                    $statusColor = match($fy['status']) {
+                        'open' => '#059669',
+                        'closing' => '#F59E0B',
+                        'closed' => '#6B7280',
+                        default => '#374151',
+                    };
+                    $statusLabel = match($fy['status']) {
+                        'open' => 'مفتوحة',
+                        'closing' => 'قيد الإقفال',
+                        'closed' => 'مغلقة',
+                        default => $fy['status'],
+                    };
+                    ?>
+                    <tr>
+                        <td style="font-weight:600;"><?= e($fy['name_ar']) ?></td>
+                        <td><?= e($fy['start_date']) ?></td>
+                        <td><?= e($fy['end_date']) ?></td>
+                        <td><span style="color:<?= $statusColor ?>;font-weight:600;"><?= $statusLabel ?></span></td>
+                        <td><?= (int)$fy['is_current'] ? '<span style="color:#059669;font-weight:700;">نعم</span>' : '—' ?></td>
+                        <td><a href="/accounting/fiscal-years/<?= (int)$fy['id'] ?>" class="btn btn-sm btn-outline">عرض</a></td>
+                    </tr>
+                <?php endforeach; ?>
+                <?php if (empty($years)): ?>
+                    <tr><td colspan="6" style="text-align:center;color:#6B7280;padding:30px;">لا توجد سنوات مالية</td></tr>
+                <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

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

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?><?= e($fiscal_year['name_ar']) ?><?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<?php
+$statusColor = match($fiscal_year['status']) {
+    'open' => '#059669',
+    'closing' => '#F59E0B',
+    'closed' => '#6B7280',
+    default => '#374151',
+};
+$statusLabel = match($fiscal_year['status']) {
+    'open' => 'مفتوحة',
+    'closing' => 'قيد الإقفال',
+    'closed' => 'مغلقة',
+    default => $fiscal_year['status'],
+};
+?>
+
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:20px;">
+        <div style="display:flex;justify-content:space-between;align-items:center;">
+            <h2 style="margin:0;"><?= e($fiscal_year['name_ar']) ?></h2>
+            <span style="padding:8px 20px;border-radius:20px;font-weight:700;color:white;background:<?= $statusColor ?>;"><?= $statusLabel ?></span>
+        </div>
+        <div style="display:grid;grid-template-columns:repeat(3,1fr);gap:15px;margin-top:15px;">
+            <div><span style="color:#6B7280;">تاريخ البداية:</span><br><strong><?= e($fiscal_year['start_date']) ?></strong></div>
+            <div><span style="color:#6B7280;">تاريخ النهاية:</span><br><strong><?= e($fiscal_year['end_date']) ?></strong></div>
+            <div><span style="color:#6B7280;">الحالية:</span><br><strong><?= (int)$fiscal_year['is_current'] ? 'نعم' : 'لا' ?></strong></div>
+        </div>
+        <?php if ($fiscal_year['status'] === 'open'): ?>
+            <div style="margin-top:15px;">
+                <form method="POST" action="/accounting/fiscal-years/<?= (int)$fiscal_year['id'] ?>/close" style="display:inline;">
+                    <?= csrf_field() ?>
+                    <button type="submit" class="btn" style="color:#DC2626;border-color:#DC2626;" onclick="return confirm('هل أنت متأكد من إقفال السنة المالية؟ سيتم إنشاء قيد إقفال وترحيل الأرصدة.')">إقفال السنة المالية</button>
+                </form>
+            </div>
+        <?php endif; ?>
+    </div>
+</div>
+
+<!-- Periods Grid -->
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;">الفترات الشهرية</h3>
+    </div>
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>الفترة</th>
+                    <th>من</th>
+                    <th>إلى</th>
+                    <th>عدد القيود</th>
+                    <th>إجمالي الحركة</th>
+                    <th>الحالة</th>
+                    <th></th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($periods as $p): ?>
+                    <?php
+                    $pColor = match($p['status']) {
+                        'open' => '#059669',
+                        'closed' => '#6B7280',
+                        'reopened' => '#F59E0B',
+                        default => '#374151',
+                    };
+                    $pLabel = match($p['status']) {
+                        'open' => 'مفتوحة',
+                        'closed' => 'مغلقة',
+                        'reopened' => 'أعيد فتحها',
+                        default => $p['status'],
+                    };
+                    ?>
+                    <tr>
+                        <td style="font-weight:600;"><?= e($p['period']) ?></td>
+                        <td><?= e($p['period_start']) ?></td>
+                        <td><?= e($p['period_end']) ?></td>
+                        <td style="text-align:center;"><?= (int)$p['journal_count'] ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= money($p['total_debit']) ?></td>
+                        <td><span style="color:<?= $pColor ?>;font-weight:600;"><?= $pLabel ?></span></td>
+                        <td>
+                            <?php if ($p['status'] === 'open' || $p['status'] === 'reopened'): ?>
+                                <form method="POST" action="/accounting/period-closing/close-month" style="display:inline;">
+                                    <?= csrf_field() ?>
+                                    <input type="hidden" name="fiscal_year_id" value="<?= (int)$fiscal_year['id'] ?>">
+                                    <input type="hidden" name="period" value="<?= e($p['period']) ?>">
+                                    <button type="submit" class="btn btn-sm btn-outline" onclick="return confirm('إغلاق الفترة <?= e($p['period']) ?>?')">إغلاق</button>
+                                </form>
+                            <?php endif; ?>
+                        </td>
+                    </tr>
+                <?php endforeach; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

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

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>قيد يومية جديد<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;">إنشاء قيد يومية يدوي</h3>
+        <?php if ($fiscal_year): ?>
+            <p style="color:#6B7280;margin:5px 0 0;font-size:13px;">السنة المالية: <?= e($fiscal_year['name_ar']) ?></p>
+        <?php endif; ?>
+    </div>
+    <div style="padding:20px;">
+        <form method="POST" action="/accounting/journal-entries" id="journalForm">
+            <?= csrf_field() ?>
+
+            <!-- Header -->
+            <div style="display:grid;grid-template-columns:1fr 1fr 1fr;gap:15px;margin-bottom:20px;">
+                <div>
+                    <label class="form-label">تاريخ القيد <span style="color:#DC2626;">*</span></label>
+                    <input type="date" name="entry_date" class="form-input" value="<?= date('Y-m-d') ?>" required>
+                </div>
+                <div>
+                    <label class="form-label">رقم المرجع</label>
+                    <input type="text" name="reference_number" class="form-input" dir="ltr">
+                </div>
+                <div>
+                    <label class="form-label">الفرع</label>
+                    <select name="branch_id" class="form-select">
+                        <option value="">— بدون —</option>
+                        <?php foreach ($branches as $b): ?>
+                            <option value="<?= (int)$b['id'] ?>"><?= e($b['name_ar']) ?></option>
+                        <?php endforeach; ?>
+                    </select>
+                </div>
+            </div>
+
+            <div style="display:grid;grid-template-columns:2fr 1fr;gap:15px;margin-bottom:20px;">
+                <div>
+                    <label class="form-label">الوصف (عربي) <span style="color:#DC2626;">*</span></label>
+                    <input type="text" name="description_ar" class="form-input" required>
+                </div>
+                <div>
+                    <label class="form-label">مركز التكلفة</label>
+                    <select name="cost_center_id" class="form-select">
+                        <option value="">— بدون —</option>
+                        <?php foreach ($cost_centers as $cc): ?>
+                            <option value="<?= (int)$cc['id'] ?>"><?= e($cc['code']) ?> — <?= e($cc['name_ar']) ?></option>
+                        <?php endforeach; ?>
+                    </select>
+                </div>
+            </div>
+
+            <!-- Lines -->
+            <div style="border:1px solid #E5E7EB;border-radius:8px;overflow:hidden;margin-bottom:20px;">
+                <div style="padding:10px 15px;background:#F9FAFB;border-bottom:1px solid #E5E7EB;display:flex;justify-content:space-between;align-items:center;">
+                    <strong>سطور القيد</strong>
+                    <button type="button" class="btn btn-sm btn-outline" onclick="addLine()">+ سطر جديد</button>
+                </div>
+                <table style="width:100%;" id="linesTable">
+                    <thead>
+                        <tr style="background:#F9FAFB;">
+                            <th style="padding:8px;text-align:right;width:35%;">الحساب</th>
+                            <th style="padding:8px;text-align:right;width:20%;">البيان</th>
+                            <th style="padding:8px;text-align:center;width:18%;">مدين</th>
+                            <th style="padding:8px;text-align:center;width:18%;">دائن</th>
+                            <th style="padding:8px;width:9%;"></th>
+                        </tr>
+                    </thead>
+                    <tbody id="linesBody">
+                        <tr>
+                            <td style="padding:5px;">
+                                <select name="line_account_id[]" class="form-select" required>
+                                    <option value="">— اختر حساباً —</option>
+                                    <?php foreach ($accounts as $acc): ?>
+                                        <option value="<?= (int)$acc['id'] ?>"><?= e($acc['account_code']) ?> — <?= e($acc['name_ar']) ?></option>
+                                    <?php endforeach; ?>
+                                </select>
+                            </td>
+                            <td style="padding:5px;"><input type="text" name="line_description[]" class="form-input" style="font-size:13px;"></td>
+                            <td style="padding:5px;"><input type="number" name="line_debit[]" class="form-input debit-input" value="0.00" step="0.01" min="0" dir="ltr" onchange="calcTotals()"></td>
+                            <td style="padding:5px;"><input type="number" name="line_credit[]" class="form-input credit-input" value="0.00" step="0.01" min="0" dir="ltr" onchange="calcTotals()"></td>
+                            <td style="padding:5px;text-align:center;"><button type="button" class="btn btn-sm" style="color:#DC2626;" onclick="removeLine(this)">X</button></td>
+                        </tr>
+                        <tr>
+                            <td style="padding:5px;">
+                                <select name="line_account_id[]" class="form-select" required>
+                                    <option value="">— اختر حساباً —</option>
+                                    <?php foreach ($accounts as $acc): ?>
+                                        <option value="<?= (int)$acc['id'] ?>"><?= e($acc['account_code']) ?> — <?= e($acc['name_ar']) ?></option>
+                                    <?php endforeach; ?>
+                                </select>
+                            </td>
+                            <td style="padding:5px;"><input type="text" name="line_description[]" class="form-input" style="font-size:13px;"></td>
+                            <td style="padding:5px;"><input type="number" name="line_debit[]" class="form-input debit-input" value="0.00" step="0.01" min="0" dir="ltr" onchange="calcTotals()"></td>
+                            <td style="padding:5px;"><input type="number" name="line_credit[]" class="form-input credit-input" value="0.00" step="0.01" min="0" dir="ltr" onchange="calcTotals()"></td>
+                            <td style="padding:5px;text-align:center;"><button type="button" class="btn btn-sm" style="color:#DC2626;" onclick="removeLine(this)">X</button></td>
+                        </tr>
+                    </tbody>
+                    <tfoot>
+                        <tr style="background:#F0FDF4;font-weight:700;">
+                            <td style="padding:10px;" colspan="2">الإجمالي</td>
+                            <td style="padding:10px;text-align:center;direction:ltr;" id="totalDebit">0.00</td>
+                            <td style="padding:10px;text-align:center;direction:ltr;" id="totalCredit">0.00</td>
+                            <td></td>
+                        </tr>
+                        <tr id="differenceRow" style="display:none;background:#FEF2F2;">
+                            <td style="padding:10px;color:#DC2626;" colspan="2">الفرق</td>
+                            <td style="padding:10px;text-align:center;color:#DC2626;direction:ltr;" colspan="2" id="difference">0.00</td>
+                            <td></td>
+                        </tr>
+                    </tfoot>
+                </table>
+            </div>
+
+            <div>
+                <label class="form-label">ملاحظات</label>
+                <textarea name="notes" class="form-textarea" rows="2"></textarea>
+            </div>
+
+            <div style="margin-top:20px;display:flex;gap:8px;">
+                <button type="submit" class="btn btn-primary">حفظ كمسودة</button>
+                <a href="/accounting/journal-entries" class="btn btn-outline">إلغاء</a>
+            </div>
+        </form>
+    </div>
+</div>
+
+<script>
+function addLine() {
+    const tbody = document.getElementById('linesBody');
+    const firstRow = tbody.querySelector('tr');
+    const newRow = firstRow.cloneNode(true);
+    newRow.querySelectorAll('input').forEach(i => { if(i.type === 'number') i.value = '0.00'; else i.value = ''; });
+    newRow.querySelectorAll('select').forEach(s => s.selectedIndex = 0);
+    tbody.appendChild(newRow);
+}
+
+function removeLine(btn) {
+    const tbody = document.getElementById('linesBody');
+    if (tbody.querySelectorAll('tr').length > 2) {
+        btn.closest('tr').remove();
+        calcTotals();
+    }
+}
+
+function calcTotals() {
+    let totalDebit = 0, totalCredit = 0;
+    document.querySelectorAll('.debit-input').forEach(i => totalDebit += parseFloat(i.value) || 0);
+    document.querySelectorAll('.credit-input').forEach(i => totalCredit += parseFloat(i.value) || 0);
+    document.getElementById('totalDebit').textContent = totalDebit.toFixed(2);
+    document.getElementById('totalCredit').textContent = totalCredit.toFixed(2);
+    const diff = Math.abs(totalDebit - totalCredit);
+    const diffRow = document.getElementById('differenceRow');
+    if (diff > 0.001) {
+        diffRow.style.display = '';
+        document.getElementById('difference').textContent = diff.toFixed(2);
+    } else {
+        diffRow.style.display = 'none';
+    }
+}
+</script>
+<?php $__template->endSection(); ?>

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

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>قيود اليومية<?php $__template->endSection(); ?>
+
+<?php $__template->section('page_actions'); ?>
+<a href="/accounting/journal-entries/create" class="btn btn-primary">+ قيد جديد</a>
+<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<!-- Filters -->
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;">
+        <form method="GET" action="/accounting/journal-entries" style="display:flex;gap:10px;flex-wrap:wrap;align-items:end;">
+            <div>
+                <label class="form-label" style="font-size:12px;">بحث</label>
+                <input type="text" name="search" class="form-input" value="<?= e($filters['search'] ?? '') ?>" placeholder="رقم القيد، الوصف...">
+            </div>
+            <div>
+                <label class="form-label" style="font-size:12px;">الحالة</label>
+                <select name="status" class="form-select">
+                    <option value="">الكل</option>
+                    <option value="draft" <?= ($filters['status'] ?? '') === 'draft' ? 'selected' : '' ?>>مسودة</option>
+                    <option value="posted" <?= ($filters['status'] ?? '') === 'posted' ? 'selected' : '' ?>>مرحّل</option>
+                    <option value="reversed" <?= ($filters['status'] ?? '') === 'reversed' ? 'selected' : '' ?>>معكوس</option>
+                </select>
+            </div>
+            <div>
+                <label class="form-label" style="font-size:12px;">المصدر</label>
+                <select name="source_module" class="form-select">
+                    <option value="">الكل</option>
+                    <option value="payments" <?= ($filters['source_module'] ?? '') === 'payments' ? 'selected' : '' ?>>المدفوعات</option>
+                    <option value="sales" <?= ($filters['source_module'] ?? '') === 'sales' ? 'selected' : '' ?>>المبيعات</option>
+                    <option value="hr" <?= ($filters['source_module'] ?? '') === 'hr' ? 'selected' : '' ?>>الموارد البشرية</option>
+                    <option value="accounting" <?= ($filters['source_module'] ?? '') === 'accounting' ? 'selected' : '' ?>>المحاسبة</option>
+                </select>
+            </div>
+            <div>
+                <label class="form-label" style="font-size:12px;">من تاريخ</label>
+                <input type="date" name="date_from" class="form-input" value="<?= e($filters['date_from'] ?? '') ?>">
+            </div>
+            <div>
+                <label class="form-label" style="font-size:12px;">إلى تاريخ</label>
+                <input type="date" name="date_to" class="form-input" value="<?= e($filters['date_to'] ?? '') ?>">
+            </div>
+            <button type="submit" class="btn btn-outline">بحث</button>
+        </form>
+    </div>
+</div>
+
+<!-- Results -->
+<div class="card">
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>رقم القيد</th>
+                    <th>التاريخ</th>
+                    <th>الوصف</th>
+                    <th>المدين</th>
+                    <th>الدائن</th>
+                    <th>المصدر</th>
+                    <th>الحالة</th>
+                    <th></th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($entries as $entry): ?>
+                    <?php
+                    $statusColor = match($entry['status']) {
+                        'draft' => '#F59E0B',
+                        'posted' => '#059669',
+                        'reversed' => '#DC2626',
+                        default => '#6B7280',
+                    };
+                    $statusLabel = match($entry['status']) {
+                        'draft' => 'مسودة',
+                        'posted' => 'مرحّل',
+                        'reversed' => 'معكوس',
+                        default => $entry['status'],
+                    };
+                    $sourceLabel = match($entry['source_module'] ?? '') {
+                        'payments' => 'مدفوعات',
+                        'sales' => 'مبيعات',
+                        'hr' => 'رواتب',
+                        'fines' => 'غرامات',
+                        'installments' => 'أقساط',
+                        'accounting' => 'محاسبة',
+                        default => $entry['source_module'] ?? 'يدوي',
+                    };
+                    ?>
+                    <tr<?= $entry['status'] === 'reversed' ? ' style="opacity:0.5;text-decoration:line-through;"' : '' ?>>
+                        <td style="direction:ltr;text-align:right;font-weight:600;"><?= e($entry['entry_number']) ?></td>
+                        <td><?= e($entry['entry_date']) ?></td>
+                        <td><?= e(mb_substr($entry['description_ar'], 0, 60)) ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= money($entry['total_debit']) ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= money($entry['total_credit']) ?></td>
+                        <td style="font-size:12px;"><?= $sourceLabel ?></td>
+                        <td><span style="color:<?= $statusColor ?>;font-weight:600;font-size:13px;"><?= $statusLabel ?></span></td>
+                        <td><a href="/accounting/journal-entries/<?= (int)$entry['id'] ?>" class="btn btn-sm btn-outline">عرض</a></td>
+                    </tr>
+                <?php endforeach; ?>
+                <?php if (empty($entries)): ?>
+                    <tr><td colspan="8" style="text-align:center;color:#6B7280;padding:30px;">لا توجد قيود</td></tr>
+                <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+
+    <?php if ($pages > 1): ?>
+        <div style="padding:15px 20px;display:flex;justify-content:center;gap:5px;">
+            <?php for ($p = 1; $p <= $pages; $p++): ?>
+                <a href="?page=<?= $p ?>&<?= http_build_query(array_filter($filters)) ?>"
+                   class="btn btn-sm <?= $p === $page ? 'btn-primary' : 'btn-outline' ?>"><?= $p ?></a>
+            <?php endfor; ?>
+        </div>
+    <?php endif; ?>
+</div>
+<?php $__template->endSection(); ?>

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

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>قيد <?= e($entry['entry_number']) ?><?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<?php
+$statusColor = match($entry['status']) {
+    'draft' => '#F59E0B',
+    'posted' => '#059669',
+    'reversed' => '#DC2626',
+    default => '#6B7280',
+};
+$statusLabel = match($entry['status']) {
+    'draft' => 'مسودة',
+    'posted' => 'مرحّل',
+    'reversed' => 'معكوس',
+    default => $entry['status'],
+};
+?>
+
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:20px;">
+        <div style="display:flex;justify-content:space-between;align-items:center;margin-bottom:15px;">
+            <div>
+                <h2 style="margin:0;">قيد رقم: <span style="direction:ltr;"><?= e($entry['entry_number']) ?></span></h2>
+                <p style="color:#6B7280;margin:5px 0 0;"><?= e($entry['description_ar']) ?></p>
+            </div>
+            <span style="display:inline-block;padding:8px 20px;border-radius:20px;font-weight:700;color:white;background:<?= $statusColor ?>;"><?= $statusLabel ?></span>
+        </div>
+
+        <div style="display:grid;grid-template-columns:repeat(4,1fr);gap:15px;font-size:14px;">
+            <div><span style="color:#6B7280;">التاريخ:</span><br><strong><?= e($entry['entry_date']) ?></strong></div>
+            <div><span style="color:#6B7280;">المصدر:</span><br><strong><?= e($entry['source_module'] ?? 'يدوي') ?></strong></div>
+            <div><span style="color:#6B7280;">أنشأه:</span><br><strong><?= e($created_by) ?></strong></div>
+            <div><span style="color:#6B7280;">رحّله:</span><br><strong><?= e($posted_by) ?></strong></div>
+        </div>
+
+        <?php if ($entry['reference_number']): ?>
+            <div style="margin-top:10px;font-size:14px;"><span style="color:#6B7280;">رقم المرجع:</span> <strong style="direction:ltr;"><?= e($entry['reference_number']) ?></strong></div>
+        <?php endif; ?>
+
+        <!-- Actions -->
+        <div style="margin-top:20px;display:flex;gap:8px;">
+            <?php if ($entry['status'] === 'draft'): ?>
+                <form method="POST" action="/accounting/journal-entries/<?= (int)$entry['id'] ?>/post" style="display:inline;">
+                    <?= csrf_field() ?>
+                    <button type="submit" class="btn btn-primary" onclick="return confirm('هل تريد ترحيل هذا القيد؟')">ترحيل القيد</button>
+                </form>
+            <?php endif; ?>
+            <?php if ($entry['status'] === 'posted' && !$entry['reversal_of_id']): ?>
+                <form method="POST" action="/accounting/journal-entries/<?= (int)$entry['id'] ?>/reverse" style="display:inline;">
+                    <?= csrf_field() ?>
+                    <input type="hidden" name="reason" value="عكس يدوي">
+                    <button type="submit" class="btn" style="color:#DC2626;border-color:#DC2626;" onclick="return confirm('هل تريد عكس هذا القيد؟ سيتم إنشاء قيد عكسي.')">عكس القيد</button>
+                </form>
+            <?php endif; ?>
+            <a href="/accounting/journal-entries" class="btn btn-outline">رجوع</a>
+        </div>
+    </div>
+</div>
+
+<!-- Lines -->
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;">سطور القيد</h3>
+    </div>
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th style="width:5%;">#</th>
+                    <th style="width:12%;">كود الحساب</th>
+                    <th style="width:30%;">اسم الحساب</th>
+                    <th style="width:20%;">البيان</th>
+                    <th style="width:15%;">مدين</th>
+                    <th style="width:15%;">دائن</th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($lines as $line): ?>
+                    <tr>
+                        <td><?= (int)$line['line_number'] ?></td>
+                        <td style="direction:ltr;text-align:right;font-weight:600;"><?= e($line['account_code']) ?></td>
+                        <td><?= e($line['account_name_ar']) ?></td>
+                        <td style="font-size:13px;color:#6B7280;"><?= e($line['description_ar'] ?? '') ?></td>
+                        <td style="direction:ltr;text-align:right;<?= bccomp((string)$line['debit'], '0.00', 2) > 0 ? 'color:#0D7377;font-weight:600;' : '' ?>"><?= money($line['debit']) ?></td>
+                        <td style="direction:ltr;text-align:right;<?= bccomp((string)$line['credit'], '0.00', 2) > 0 ? 'color:#059669;font-weight:600;' : '' ?>"><?= money($line['credit']) ?></td>
+                    </tr>
+                <?php endforeach; ?>
+            </tbody>
+            <tfoot>
+                <tr style="font-weight:700;background:#F9FAFB;">
+                    <td colspan="4" style="padding:12px;">الإجمالي</td>
+                    <td style="direction:ltr;text-align:right;padding:12px;"><?= money($entry['total_debit']) ?></td>
+                    <td style="direction:ltr;text-align:right;padding:12px;"><?= money($entry['total_credit']) ?></td>
+                </tr>
+            </tfoot>
+        </table>
+    </div>
+</div>
+
+<?php if ($entry['notes']): ?>
+    <div class="card" style="margin-top:15px;padding:15px 20px;">
+        <strong>ملاحظات:</strong>
+        <p style="margin:5px 0 0;"><?= e($entry['notes']) ?></p>
+    </div>
+<?php endif; ?>
+<?php $__template->endSection(); ?>

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

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>إقفال الفترات<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<!-- Year Selector -->
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;">
+        <form method="GET" action="/accounting/period-closing" style="display:flex;gap:10px;align-items:end;">
+            <div>
+                <label class="form-label" style="font-size:12px;">السنة المالية</label>
+                <select name="fiscal_year_id" class="form-select" onchange="this.form.submit()">
+                    <option value="">— اختر —</option>
+                    <?php foreach ($fiscal_years as $fy): ?>
+                        <option value="<?= (int)$fy['id'] ?>" <?= (int)$fy['id'] === $fiscal_year_id ? 'selected' : '' ?>><?= e($fy['name_ar']) ?> (<?= e($fy['status']) ?>)</option>
+                    <?php endforeach; ?>
+                </select>
+            </div>
+        </form>
+    </div>
+</div>
+
+<?php if ($fiscal_year): ?>
+    <div class="card">
+        <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+            <h3 style="margin:0;"><?= e($fiscal_year['name_ar']) ?> — الفترات الشهرية</h3>
+        </div>
+        <div class="table-responsive">
+            <table class="data-table" style="width:100%;">
+                <thead>
+                    <tr>
+                        <th>الفترة</th>
+                        <th>من</th>
+                        <th>إلى</th>
+                        <th>عدد القيود</th>
+                        <th>إجمالي الحركة</th>
+                        <th>الحالة</th>
+                        <th>تاريخ الإغلاق</th>
+                        <th></th>
+                    </tr>
+                </thead>
+                <tbody>
+                    <?php foreach ($periods as $p): ?>
+                        <?php
+                        $pColor = match($p['status']) {
+                            'open' => '#059669',
+                            'closed' => '#6B7280',
+                            'reopened' => '#F59E0B',
+                            'closing' => '#0284C7',
+                            default => '#374151',
+                        };
+                        $pLabel = match($p['status']) {
+                            'open' => 'مفتوحة',
+                            'closed' => 'مغلقة',
+                            'reopened' => 'أعيد فتحها',
+                            'closing' => 'قيد الإغلاق',
+                            default => $p['status'],
+                        };
+                        ?>
+                        <tr>
+                            <td style="font-weight:600;"><?= e($p['period']) ?></td>
+                            <td><?= e($p['period_start']) ?></td>
+                            <td><?= e($p['period_end']) ?></td>
+                            <td style="text-align:center;"><?= (int)$p['journal_count'] ?></td>
+                            <td style="direction:ltr;text-align:right;"><?= money($p['total_debit']) ?></td>
+                            <td><span style="color:<?= $pColor ?>;font-weight:600;"><?= $pLabel ?></span></td>
+                            <td style="font-size:12px;color:#6B7280;"><?= e($p['closed_at'] ?? '—') ?></td>
+                            <td>
+                                <?php if ($p['status'] === 'open' || $p['status'] === 'reopened'): ?>
+                                    <form method="POST" action="/accounting/period-closing/close-month" style="display:inline;">
+                                        <?= csrf_field() ?>
+                                        <input type="hidden" name="fiscal_year_id" value="<?= $fiscal_year_id ?>">
+                                        <input type="hidden" name="period" value="<?= e($p['period']) ?>">
+                                        <button type="submit" class="btn btn-sm btn-outline" onclick="return confirm('إغلاق الفترة <?= e($p['period']) ?>?')">إغلاق</button>
+                                    </form>
+                                <?php elseif ($p['status'] === 'closed'): ?>
+                                    <form method="POST" action="/accounting/period-closing/reopen-month" style="display:inline;" onsubmit="var r=prompt('سبب إعادة الفتح:');if(!r)return false;this.querySelector('[name=reason]').value=r;">
+                                        <?= csrf_field() ?>
+                                        <input type="hidden" name="fiscal_year_id" value="<?= $fiscal_year_id ?>">
+                                        <input type="hidden" name="period" value="<?= e($p['period']) ?>">
+                                        <input type="hidden" name="reason" value="">
+                                        <button type="submit" class="btn btn-sm" style="color:#F59E0B;border-color:#F59E0B;">إعادة فتح</button>
+                                    </form>
+                                <?php endif; ?>
+                            </td>
+                        </tr>
+                    <?php endforeach; ?>
+                </tbody>
+            </table>
+        </div>
+    </div>
+<?php endif; ?>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/reports/accounts_payable.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>تقرير الدائنين<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<!-- Aging Summary -->
+<div style="display:grid;grid-template-columns:repeat(6,1fr);gap:10px;margin-bottom:20px;">
+    <div class="card" style="padding:15px;text-align:center;">
+        <div style="font-size:12px;color:#6B7280;">جاري</div>
+        <div style="font-size:18px;font-weight:700;color:#059669;"><?= money($aging['current_amount'] ?? '0.00') ?></div>
+    </div>
+    <div class="card" style="padding:15px;text-align:center;">
+        <div style="font-size:12px;color:#6B7280;">30 يوم</div>
+        <div style="font-size:18px;font-weight:700;color:#F59E0B;"><?= money($aging['days_30'] ?? '0.00') ?></div>
+    </div>
+    <div class="card" style="padding:15px;text-align:center;">
+        <div style="font-size:12px;color:#6B7280;">60 يوم</div>
+        <div style="font-size:18px;font-weight:700;color:#F97316;"><?= money($aging['days_60'] ?? '0.00') ?></div>
+    </div>
+    <div class="card" style="padding:15px;text-align:center;">
+        <div style="font-size:12px;color:#6B7280;">90 يوم</div>
+        <div style="font-size:18px;font-weight:700;color:#DC2626;"><?= money($aging['days_90'] ?? '0.00') ?></div>
+    </div>
+    <div class="card" style="padding:15px;text-align:center;">
+        <div style="font-size:12px;color:#6B7280;">+90 يوم</div>
+        <div style="font-size:18px;font-weight:700;color:#991B1B;"><?= money($aging['over_90'] ?? '0.00') ?></div>
+    </div>
+    <div class="card" style="padding:15px;text-align:center;background:#FEF2F2;">
+        <div style="font-size:12px;color:#6B7280;">الإجمالي</div>
+        <div style="font-size:18px;font-weight:700;color:#DC2626;"><?= money($aging['total'] ?? '0.00') ?></div>
+    </div>
+</div>
+
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;">الدائنون المستحقة</h3>
+    </div>
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>المورد</th>
+                    <th>رقم الفاتورة</th>
+                    <th>تاريخ الاستحقاق</th>
+                    <th>المبلغ</th>
+                    <th>المدفوع</th>
+                    <th>الرصيد</th>
+                    <th>الحالة</th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($outstanding as $ap): ?>
+                    <?php $isOverdue = strtotime($ap['due_date']) < time(); ?>
+                    <tr>
+                        <td><?= e($ap['supplier_name'] ?? '—') ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= e($ap['invoice_number']) ?></td>
+                        <td style="<?= $isOverdue ? 'color:#DC2626;font-weight:600;' : '' ?>"><?= e($ap['due_date']) ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= money($ap['total_amount']) ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= money($ap['paid_amount']) ?></td>
+                        <td style="direction:ltr;text-align:right;font-weight:600;"><?= money($ap['balance']) ?></td>
+                        <td style="font-size:12px;color:<?= $isOverdue ? '#DC2626' : '#F59E0B' ?>;"><?= $isOverdue ? 'متأخر' : 'مستحق' ?></td>
+                    </tr>
+                <?php endforeach; ?>
+                <?php if (empty($outstanding)): ?>
+                    <tr><td colspan="7" style="text-align:center;color:#6B7280;padding:30px;">لا توجد التزامات مستحقة</td></tr>
+                <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/reports/accounts_receivable.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>تقرير المدينين<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<!-- Aging Summary -->
+<div style="display:grid;grid-template-columns:repeat(6,1fr);gap:10px;margin-bottom:20px;">
+    <div class="card" style="padding:15px;text-align:center;">
+        <div style="font-size:12px;color:#6B7280;">جاري</div>
+        <div style="font-size:18px;font-weight:700;color:#059669;"><?= money($aging['current_amount'] ?? '0.00') ?></div>
+    </div>
+    <div class="card" style="padding:15px;text-align:center;">
+        <div style="font-size:12px;color:#6B7280;">30 يوم</div>
+        <div style="font-size:18px;font-weight:700;color:#F59E0B;"><?= money($aging['days_30'] ?? '0.00') ?></div>
+    </div>
+    <div class="card" style="padding:15px;text-align:center;">
+        <div style="font-size:12px;color:#6B7280;">60 يوم</div>
+        <div style="font-size:18px;font-weight:700;color:#F97316;"><?= money($aging['days_60'] ?? '0.00') ?></div>
+    </div>
+    <div class="card" style="padding:15px;text-align:center;">
+        <div style="font-size:12px;color:#6B7280;">90 يوم</div>
+        <div style="font-size:18px;font-weight:700;color:#DC2626;"><?= money($aging['days_90'] ?? '0.00') ?></div>
+    </div>
+    <div class="card" style="padding:15px;text-align:center;">
+        <div style="font-size:12px;color:#6B7280;">+90 يوم</div>
+        <div style="font-size:18px;font-weight:700;color:#991B1B;"><?= money($aging['over_90'] ?? '0.00') ?></div>
+    </div>
+    <div class="card" style="padding:15px;text-align:center;background:#FEF2F2;">
+        <div style="font-size:12px;color:#6B7280;">الإجمالي</div>
+        <div style="font-size:18px;font-weight:700;color:#DC2626;"><?= money($aging['total'] ?? '0.00') ?></div>
+    </div>
+</div>
+
+<!-- Outstanding List -->
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;">المدينين المستحقة</h3>
+    </div>
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>العضو</th>
+                    <th>النوع</th>
+                    <th>الوصف</th>
+                    <th>تاريخ الاستحقاق</th>
+                    <th>المبلغ</th>
+                    <th>المدفوع</th>
+                    <th>الرصيد</th>
+                    <th>الحالة</th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($outstanding as $ar): ?>
+                    <?php
+                    $typeLabel = match($ar['document_type'] ?? '') {
+                        'installment' => 'أقساط',
+                        'subscription' => 'اشتراك',
+                        'fine' => 'غرامة',
+                        'membership_fee' => 'عضوية',
+                        default => $ar['document_type'] ?? '—',
+                    };
+                    $isOverdue = strtotime($ar['due_date']) < time();
+                    ?>
+                    <tr>
+                        <td><?= e($ar['member_name'] ?? '—') ?></td>
+                        <td style="font-size:12px;"><?= $typeLabel ?></td>
+                        <td style="font-size:13px;"><?= e($ar['description_ar']) ?></td>
+                        <td style="<?= $isOverdue ? 'color:#DC2626;font-weight:600;' : '' ?>"><?= e($ar['due_date']) ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= money($ar['total_amount']) ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= money($ar['paid_amount']) ?></td>
+                        <td style="direction:ltr;text-align:right;font-weight:600;"><?= money($ar['balance']) ?></td>
+                        <td style="font-size:12px;color:<?= $isOverdue ? '#DC2626' : '#F59E0B' ?>;"><?= $isOverdue ? 'متأخر' : 'مستحق' ?></td>
+                    </tr>
+                <?php endforeach; ?>
+                <?php if (empty($outstanding)): ?>
+                    <tr><td colspan="8" style="text-align:center;color:#6B7280;padding:30px;">لا توجد مديونيات مستحقة</td></tr>
+                <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/reports/balance_sheet.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>الميزانية العمومية<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<!-- Filters -->
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;">
+        <form method="GET" action="/accounting/reports/balance-sheet" style="display:flex;gap:10px;flex-wrap:wrap;align-items:end;">
+            <div>
+                <label class="form-label" style="font-size:12px;">حتى تاريخ</label>
+                <input type="date" name="as_of_date" class="form-input" value="<?= e($as_of_date) ?>">
+            </div>
+            <div>
+                <label class="form-label" style="font-size:12px;">الفرع</label>
+                <select name="branch_id" class="form-select">
+                    <option value="">الكل</option>
+                    <?php foreach ($branches as $b): ?>
+                        <option value="<?= (int)$b['id'] ?>" <?= (int)($filters['branch_id'] ?? 0) === (int)$b['id'] ? 'selected' : '' ?>><?= e($b['name_ar']) ?></option>
+                    <?php endforeach; ?>
+                </select>
+            </div>
+            <button type="submit" class="btn btn-primary">عرض</button>
+        </form>
+    </div>
+</div>
+
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;text-align:center;">
+        <h2 style="margin:0;">الميزانية العمومية</h2>
+        <p style="color:#6B7280;margin:5px 0 0;">حتى تاريخ <?= e($as_of_date) ?></p>
+    </div>
+    <div style="padding:20px;">
+        <div style="display:grid;grid-template-columns:1fr 1fr;gap:30px;">
+            <!-- Assets -->
+            <div>
+                <h3 style="color:#0D7377;border-bottom:2px solid #0D7377;padding-bottom:8px;">الأصول</h3>
+                <table style="width:100%;">
+                    <?php foreach ($result['assets'] as $a): ?>
+                        <tr>
+                            <td style="padding:5px 0;font-size:13px;color:#6B7280;width:15%;direction:ltr;text-align:right;"><?= e($a['account_code']) ?></td>
+                            <td style="padding:5px 0;"><?= e($a['name_ar']) ?></td>
+                            <td style="padding:5px 0;direction:ltr;text-align:left;width:25%;"><?= money($a['balance']) ?></td>
+                        </tr>
+                    <?php endforeach; ?>
+                    <tr style="font-weight:700;border-top:3px double #0D7377;">
+                        <td style="padding:12px 0;" colspan="2">إجمالي الأصول</td>
+                        <td style="padding:12px 0;direction:ltr;text-align:left;color:#0D7377;font-size:20px;"><?= money($result['total_assets']) ?></td>
+                    </tr>
+                </table>
+            </div>
+
+            <!-- Liabilities + Equity -->
+            <div>
+                <h3 style="color:#DC2626;border-bottom:2px solid #DC2626;padding-bottom:8px;">الخصوم</h3>
+                <table style="width:100%;">
+                    <?php foreach ($result['liabilities'] as $l): ?>
+                        <tr>
+                            <td style="padding:5px 0;font-size:13px;color:#6B7280;width:15%;direction:ltr;text-align:right;"><?= e($l['account_code']) ?></td>
+                            <td style="padding:5px 0;"><?= e($l['name_ar']) ?></td>
+                            <td style="padding:5px 0;direction:ltr;text-align:left;width:25%;"><?= money($l['balance']) ?></td>
+                        </tr>
+                    <?php endforeach; ?>
+                    <tr style="font-weight:600;border-top:1px solid #DC2626;">
+                        <td style="padding:8px 0;" colspan="2">إجمالي الخصوم</td>
+                        <td style="padding:8px 0;direction:ltr;text-align:left;"><?= money($result['total_liabilities']) ?></td>
+                    </tr>
+                </table>
+
+                <h3 style="color:#7C3AED;border-bottom:2px solid #7C3AED;padding-bottom:8px;margin-top:20px;">حقوق الملكية</h3>
+                <table style="width:100%;">
+                    <?php foreach ($result['equity'] as $eq): ?>
+                        <tr>
+                            <td style="padding:5px 0;font-size:13px;color:#6B7280;width:15%;direction:ltr;text-align:right;"><?= e($eq['account_code']) ?></td>
+                            <td style="padding:5px 0;"><?= e($eq['name_ar']) ?></td>
+                            <td style="padding:5px 0;direction:ltr;text-align:left;width:25%;"><?= money($eq['balance']) ?></td>
+                        </tr>
+                    <?php endforeach; ?>
+                    <tr style="font-weight:600;border-top:1px solid #7C3AED;">
+                        <td style="padding:8px 0;" colspan="2">إجمالي حقوق الملكية</td>
+                        <td style="padding:8px 0;direction:ltr;text-align:left;"><?= money($result['total_equity']) ?></td>
+                    </tr>
+                </table>
+
+                <div style="font-weight:700;border-top:3px double #374151;padding:12px 0;margin-top:10px;display:flex;justify-content:space-between;">
+                    <span>إجمالي الخصوم + حقوق الملكية</span>
+                    <span style="direction:ltr;font-size:20px;"><?= money($result['total_liabilities_and_equity']) ?></span>
+                </div>
+            </div>
+        </div>
+
+        <!-- Balance Check -->
+        <div style="margin-top:20px;text-align:center;padding:15px;border-radius:8px;background:<?= $result['is_balanced'] ? '#F0FDF4' : '#FEF2F2' ?>;">
+            <?php if ($result['is_balanced']): ?>
+                <span style="color:#059669;font-weight:700;font-size:16px;">الميزانية متوازنة (الأصول = الخصوم + حقوق الملكية)</span>
+            <?php else: ?>
+                <span style="color:#DC2626;font-weight:700;font-size:16px;">تحذير: الميزانية غير متوازنة — فرق: <?= money(bcsub($result['total_assets'], $result['total_liabilities_and_equity'], 2)) ?></span>
+            <?php endif; ?>
+        </div>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/reports/consolidated_balance_sheet.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>ميزانية موحدة<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;">
+        <form method="GET" action="/accounting/reports/consolidated-balance-sheet" style="display:flex;gap:10px;align-items:end;">
+            <div>
+                <label class="form-label" style="font-size:12px;">حتى تاريخ</label>
+                <input type="date" name="as_of_date" class="form-input" value="<?= e($as_of_date) ?>">
+            </div>
+            <button type="submit" class="btn btn-primary">عرض</button>
+        </form>
+    </div>
+</div>
+
+<!-- Consolidated -->
+<div class="card" style="margin-bottom:20px;">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;text-align:center;background:#0D7377;color:white;">
+        <h2 style="margin:0;">الميزانية الموحدة</h2>
+        <p style="margin:5px 0 0;opacity:0.8;">حتى تاريخ <?= e($as_of_date) ?></p>
+    </div>
+    <div style="padding:20px;display:grid;grid-template-columns:repeat(3,1fr);gap:20px;text-align:center;">
+        <div>
+            <div style="font-size:14px;color:#6B7280;">إجمالي الأصول</div>
+            <div style="font-size:24px;font-weight:700;color:#0D7377;"><?= money($result['consolidated']['total_assets']) ?></div>
+        </div>
+        <div>
+            <div style="font-size:14px;color:#6B7280;">إجمالي الخصوم</div>
+            <div style="font-size:24px;font-weight:700;color:#DC2626;"><?= money($result['consolidated']['total_liabilities']) ?></div>
+        </div>
+        <div>
+            <div style="font-size:14px;color:#6B7280;">حقوق الملكية</div>
+            <div style="font-size:24px;font-weight:700;color:#7C3AED;"><?= money($result['consolidated']['total_equity']) ?></div>
+        </div>
+    </div>
+</div>
+
+<!-- Per Branch -->
+<?php foreach ($result['branch_sheets'] as $bs): ?>
+    <div class="card" style="margin-bottom:15px;">
+        <div style="padding:12px 20px;border-bottom:1px solid #E5E7EB;">
+            <h3 style="margin:0;"><?= e($bs['branch']['name_ar']) ?></h3>
+        </div>
+        <div style="padding:15px 20px;display:grid;grid-template-columns:repeat(3,1fr);gap:15px;text-align:center;">
+            <div>
+                <div style="font-size:12px;color:#6B7280;">الأصول</div>
+                <div style="font-size:18px;font-weight:600;"><?= money($bs['balance_sheet']['total_assets']) ?></div>
+            </div>
+            <div>
+                <div style="font-size:12px;color:#6B7280;">الخصوم</div>
+                <div style="font-size:18px;font-weight:600;"><?= money($bs['balance_sheet']['total_liabilities']) ?></div>
+            </div>
+            <div>
+                <div style="font-size:12px;color:#6B7280;">حقوق الملكية</div>
+                <div style="font-size:18px;font-weight:600;"><?= money($bs['balance_sheet']['total_equity']) ?></div>
+            </div>
+        </div>
+    </div>
+<?php endforeach; ?>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/reports/general_ledger.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>دفتر الأستاذ العام<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<!-- Filters -->
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;">
+        <form method="GET" action="/accounting/reports/general-ledger" style="display:flex;gap:10px;flex-wrap:wrap;align-items:end;">
+            <div style="flex:2;">
+                <label class="form-label" style="font-size:12px;">الحساب</label>
+                <input type="number" name="account_id" class="form-input" value="<?= $account_id ?>" placeholder="رقم الحساب (ID)">
+            </div>
+            <div>
+                <label class="form-label" style="font-size:12px;">من تاريخ</label>
+                <input type="date" name="date_from" class="form-input" value="<?= e($date_from) ?>">
+            </div>
+            <div>
+                <label class="form-label" style="font-size:12px;">إلى تاريخ</label>
+                <input type="date" name="date_to" class="form-input" value="<?= e($date_to) ?>">
+            </div>
+            <button type="submit" class="btn btn-primary">عرض</button>
+        </form>
+    </div>
+</div>
+
+<?php if ($ledger && $ledger['account']): ?>
+    <div class="card">
+        <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+            <h3 style="margin:0;">
+                <span style="direction:ltr;color:#0D7377;"><?= e($ledger['account']['account_code']) ?></span>
+                — <?= e($ledger['account']['name_ar']) ?>
+            </h3>
+            <p style="color:#6B7280;margin:5px 0 0;font-size:13px;">من <?= e($date_from) ?> إلى <?= e($date_to) ?></p>
+        </div>
+        <div class="table-responsive">
+            <table class="data-table" style="width:100%;">
+                <thead>
+                    <tr>
+                        <th>التاريخ</th>
+                        <th>رقم القيد</th>
+                        <th>البيان</th>
+                        <th>مرجع</th>
+                        <th>مدين</th>
+                        <th>دائن</th>
+                        <th>الرصيد</th>
+                    </tr>
+                </thead>
+                <tbody>
+                    <!-- Opening Balance Row -->
+                    <tr style="background:#F9FAFB;font-weight:600;">
+                        <td colspan="4">رصيد أول المدة</td>
+                        <td></td>
+                        <td></td>
+                        <td style="direction:ltr;text-align:right;"><?= money($ledger['opening_balance']) ?></td>
+                    </tr>
+                    <?php foreach ($ledger['entries'] as $e_row): ?>
+                        <tr>
+                            <td><?= e($e_row['entry_date']) ?></td>
+                            <td style="direction:ltr;text-align:right;font-size:12px;"><?= e($e_row['entry_number']) ?></td>
+                            <td style="font-size:13px;"><?= e($e_row['description_ar'] ?? $e_row['entry_description'] ?? '') ?></td>
+                            <td style="font-size:12px;color:#6B7280;"><?= e($e_row['reference_number'] ?? '') ?></td>
+                            <td style="direction:ltr;text-align:right;"><?= bccomp((string)$e_row['debit'], '0.00', 2) > 0 ? money($e_row['debit']) : '' ?></td>
+                            <td style="direction:ltr;text-align:right;"><?= bccomp((string)$e_row['credit'], '0.00', 2) > 0 ? money($e_row['credit']) : '' ?></td>
+                            <td style="direction:ltr;text-align:right;font-weight:600;"><?= money($e_row['running_balance']) ?></td>
+                        </tr>
+                    <?php endforeach; ?>
+                </tbody>
+                <tfoot>
+                    <tr style="font-weight:700;background:#F0FDF4;">
+                        <td style="padding:12px;" colspan="4">رصيد آخر المدة</td>
+                        <td></td>
+                        <td></td>
+                        <td style="direction:ltr;text-align:right;padding:12px;font-size:16px;"><?= money($ledger['closing_balance']) ?></td>
+                    </tr>
+                </tfoot>
+            </table>
+        </div>
+    </div>
+<?php elseif ($account_id > 0): ?>
+    <div class="card" style="padding:40px;text-align:center;color:#6B7280;">الحساب غير موجود</div>
+<?php else: ?>
+    <div class="card" style="padding:40px;text-align:center;color:#6B7280;">اختر حساباً لعرض دفتر الأستاذ</div>
+<?php endif; ?>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/reports/income_statement.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>قائمة الدخل<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<!-- Filters -->
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;">
+        <form method="GET" action="/accounting/reports/income-statement" style="display:flex;gap:10px;flex-wrap:wrap;align-items:end;">
+            <div>
+                <label class="form-label" style="font-size:12px;">من تاريخ</label>
+                <input type="date" name="date_from" class="form-input" value="<?= e($date_from) ?>">
+            </div>
+            <div>
+                <label class="form-label" style="font-size:12px;">إلى تاريخ</label>
+                <input type="date" name="date_to" class="form-input" value="<?= e($date_to) ?>">
+            </div>
+            <div>
+                <label class="form-label" style="font-size:12px;">الفرع</label>
+                <select name="branch_id" class="form-select">
+                    <option value="">الكل</option>
+                    <?php foreach ($branches as $b): ?>
+                        <option value="<?= (int)$b['id'] ?>" <?= (int)($filters['branch_id'] ?? 0) === (int)$b['id'] ? 'selected' : '' ?>><?= e($b['name_ar']) ?></option>
+                    <?php endforeach; ?>
+                </select>
+            </div>
+            <button type="submit" class="btn btn-primary">عرض</button>
+        </form>
+    </div>
+</div>
+
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;text-align:center;">
+        <h2 style="margin:0;">قائمة الدخل</h2>
+        <p style="color:#6B7280;margin:5px 0 0;">من <?= e($date_from) ?> إلى <?= e($date_to) ?></p>
+    </div>
+    <div style="padding:20px;">
+        <!-- Revenue -->
+        <div style="margin-bottom:25px;">
+            <h3 style="color:#059669;border-bottom:2px solid #059669;padding-bottom:8px;">الإيرادات</h3>
+            <table style="width:100%;">
+                <?php foreach ($result['revenue'] as $r): ?>
+                    <tr>
+                        <td style="padding:6px 0;width:15%;direction:ltr;text-align:right;font-size:13px;color:#6B7280;"><?= e($r['account_code']) ?></td>
+                        <td style="padding:6px 0;"><?= e($r['name_ar']) ?></td>
+                        <td style="padding:6px 0;width:20%;direction:ltr;text-align:left;"><?= money($r['balance']) ?></td>
+                    </tr>
+                <?php endforeach; ?>
+                <tr style="font-weight:700;border-top:2px solid #059669;">
+                    <td style="padding:10px 0;" colspan="2">إجمالي الإيرادات</td>
+                    <td style="padding:10px 0;direction:ltr;text-align:left;color:#059669;font-size:18px;"><?= money($result['total_revenue']) ?></td>
+                </tr>
+            </table>
+        </div>
+
+        <!-- Expenses -->
+        <div style="margin-bottom:25px;">
+            <h3 style="color:#DC2626;border-bottom:2px solid #DC2626;padding-bottom:8px;">المصروفات</h3>
+            <table style="width:100%;">
+                <?php foreach ($result['expenses'] as $exp): ?>
+                    <tr>
+                        <td style="padding:6px 0;width:15%;direction:ltr;text-align:right;font-size:13px;color:#6B7280;"><?= e($exp['account_code']) ?></td>
+                        <td style="padding:6px 0;"><?= e($exp['name_ar']) ?></td>
+                        <td style="padding:6px 0;width:20%;direction:ltr;text-align:left;"><?= money($exp['balance']) ?></td>
+                    </tr>
+                <?php endforeach; ?>
+                <tr style="font-weight:700;border-top:2px solid #DC2626;">
+                    <td style="padding:10px 0;" colspan="2">إجمالي المصروفات</td>
+                    <td style="padding:10px 0;direction:ltr;text-align:left;color:#DC2626;font-size:18px;"><?= money($result['total_expenses']) ?></td>
+                </tr>
+            </table>
+        </div>
+
+        <!-- Net Income -->
+        <div style="background:<?= bccomp($result['net_income'], '0.00', 2) >= 0 ? '#F0FDF4' : '#FEF2F2' ?>;padding:20px;border-radius:8px;text-align:center;">
+            <div style="font-size:14px;color:#6B7280;">صافي الربح / (الخسارة)</div>
+            <div style="font-size:32px;font-weight:700;color:<?= bccomp($result['net_income'], '0.00', 2) >= 0 ? '#059669' : '#DC2626' ?>;">
+                <?= money($result['net_income']) ?> ج.م
+            </div>
+        </div>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/reports/member_statement.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>كشف حساب عضو<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<!-- Search -->
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;">
+        <form method="GET" action="/accounting/reports/member-statement" style="display:flex;gap:10px;flex-wrap:wrap;align-items:end;">
+            <div>
+                <label class="form-label" style="font-size:12px;">رقم العضو</label>
+                <input type="number" name="member_id" class="form-input" value="<?= $member_id ?>" placeholder="ID العضو">
+            </div>
+            <div>
+                <label class="form-label" style="font-size:12px;">من تاريخ</label>
+                <input type="date" name="date_from" class="form-input" value="<?= e($date_from) ?>">
+            </div>
+            <div>
+                <label class="form-label" style="font-size:12px;">إلى تاريخ</label>
+                <input type="date" name="date_to" class="form-input" value="<?= e($date_to) ?>">
+            </div>
+            <button type="submit" class="btn btn-primary">عرض</button>
+        </form>
+    </div>
+</div>
+
+<?php if ($member): ?>
+    <div class="card" style="margin-bottom:15px;padding:15px 20px;">
+        <h3 style="margin:0;">كشف حساب: <?= e($member['full_name_ar']) ?> (استمارة: <?= e($member['form_number'] ?? '—') ?>)</h3>
+        <p style="color:#6B7280;margin:5px 0 0;font-size:13px;">من <?= e($date_from) ?> إلى <?= e($date_to) ?></p>
+    </div>
+
+    <div class="card">
+        <div class="table-responsive">
+            <table class="data-table" style="width:100%;">
+                <thead>
+                    <tr>
+                        <th>التاريخ</th>
+                        <th>رقم القيد</th>
+                        <th>البيان</th>
+                        <th>الحساب</th>
+                        <th>مدين</th>
+                        <th>دائن</th>
+                    </tr>
+                </thead>
+                <tbody>
+                    <?php foreach ($entries as $e_row): ?>
+                        <tr>
+                            <td><?= e($e_row['entry_date']) ?></td>
+                            <td style="direction:ltr;text-align:right;font-size:12px;">
+                                <a href="/accounting/journal-entries/<?= (int)$e_row['journal_entry_id'] ?>"><?= e($e_row['entry_number']) ?></a>
+                            </td>
+                            <td style="font-size:13px;"><?= e($e_row['entry_description'] ?? $e_row['description_ar'] ?? '') ?></td>
+                            <td style="font-size:12px;"><?= e($e_row['account_code']) ?> — <?= e($e_row['account_name'] ?? '') ?></td>
+                            <td style="direction:ltr;text-align:right;"><?= bccomp((string)$e_row['debit'], '0.00', 2) > 0 ? money($e_row['debit']) : '' ?></td>
+                            <td style="direction:ltr;text-align:right;"><?= bccomp((string)$e_row['credit'], '0.00', 2) > 0 ? money($e_row['credit']) : '' ?></td>
+                        </tr>
+                    <?php endforeach; ?>
+                    <?php if (empty($entries)): ?>
+                        <tr><td colspan="6" style="text-align:center;color:#6B7280;padding:30px;">لا توجد حركات لهذا العضو في الفترة المحددة</td></tr>
+                    <?php endif; ?>
+                </tbody>
+            </table>
+        </div>
+    </div>
+<?php elseif ($member_id > 0): ?>
+    <div class="card" style="padding:40px;text-align:center;color:#DC2626;">العضو غير موجود</div>
+<?php endif; ?>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/reports/trial_balance.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>ميزان المراجعة<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<!-- Filters -->
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;">
+        <form method="GET" action="/accounting/reports/trial-balance" style="display:flex;gap:10px;flex-wrap:wrap;align-items:end;">
+            <div>
+                <label class="form-label" style="font-size:12px;">من تاريخ</label>
+                <input type="date" name="date_from" class="form-input" value="<?= e($date_from) ?>">
+            </div>
+            <div>
+                <label class="form-label" style="font-size:12px;">إلى تاريخ</label>
+                <input type="date" name="date_to" class="form-input" value="<?= e($date_to) ?>">
+            </div>
+            <div>
+                <label class="form-label" style="font-size:12px;">مركز التكلفة</label>
+                <select name="cost_center_id" class="form-select">
+                    <option value="">الكل</option>
+                    <?php foreach ($cost_centers as $cc): ?>
+                        <option value="<?= (int)$cc['id'] ?>" <?= (int)($filters['cost_center_id'] ?? 0) === (int)$cc['id'] ? 'selected' : '' ?>><?= e($cc['name_ar']) ?></option>
+                    <?php endforeach; ?>
+                </select>
+            </div>
+            <div>
+                <label class="form-label" style="font-size:12px;">الفرع</label>
+                <select name="branch_id" class="form-select">
+                    <option value="">الكل</option>
+                    <?php foreach ($branches as $b): ?>
+                        <option value="<?= (int)$b['id'] ?>" <?= (int)($filters['branch_id'] ?? 0) === (int)$b['id'] ? 'selected' : '' ?>><?= e($b['name_ar']) ?></option>
+                    <?php endforeach; ?>
+                </select>
+            </div>
+            <button type="submit" class="btn btn-primary">عرض</button>
+        </form>
+    </div>
+</div>
+
+<!-- Report -->
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;display:flex;justify-content:space-between;align-items:center;">
+        <h3 style="margin:0;">ميزان المراجعة</h3>
+        <span style="font-size:13px;color:#6B7280;">من <?= e($date_from) ?> إلى <?= e($date_to) ?></span>
+    </div>
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr style="background:#0D7377;color:white;">
+                    <th style="padding:12px;">كود الحساب</th>
+                    <th style="padding:12px;">اسم الحساب</th>
+                    <th style="padding:12px;">النوع</th>
+                    <th style="padding:12px;text-align:center;">مدين</th>
+                    <th style="padding:12px;text-align:center;">دائن</th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($result['accounts'] as $acc): ?>
+                    <?php
+                    $typeLabel = match($acc['account_type']) {
+                        'asset' => 'أصول',
+                        'liability' => 'خصوم',
+                        'equity' => 'حقوق ملكية',
+                        'revenue' => 'إيرادات',
+                        'expense' => 'مصروفات',
+                        default => '',
+                    };
+                    ?>
+                    <tr>
+                        <td style="direction:ltr;text-align:right;font-weight:600;font-size:13px;"><?= e($acc['account_code']) ?></td>
+                        <td><?= e($acc['name_ar']) ?></td>
+                        <td style="font-size:12px;color:#6B7280;"><?= $typeLabel ?></td>
+                        <td style="direction:ltr;text-align:center;<?= bccomp($acc['tb_debit'], '0.00', 2) > 0 ? 'font-weight:600;' : 'color:#D1D5DB;' ?>"><?= money($acc['tb_debit']) ?></td>
+                        <td style="direction:ltr;text-align:center;<?= bccomp($acc['tb_credit'], '0.00', 2) > 0 ? 'font-weight:600;' : 'color:#D1D5DB;' ?>"><?= money($acc['tb_credit']) ?></td>
+                    </tr>
+                <?php endforeach; ?>
+            </tbody>
+            <tfoot>
+                <tr style="font-weight:700;font-size:16px;background:#F9FAFB;">
+                    <td style="padding:15px;" colspan="3">الإجمالي</td>
+                    <td style="direction:ltr;text-align:center;padding:15px;"><?= money($result['total_debit']) ?></td>
+                    <td style="direction:ltr;text-align:center;padding:15px;"><?= money($result['total_credit']) ?></td>
+                </tr>
+                <tr>
+                    <td colspan="5" style="text-align:center;padding:10px;">
+                        <?php if ($result['is_balanced']): ?>
+                            <span style="color:#059669;font-weight:700;">الميزان متوازن</span>
+                        <?php else: ?>
+                            <span style="color:#DC2626;font-weight:700;">تحذير: الميزان غير متوازن — الفرق: <?= money(bcsub($result['total_debit'], $result['total_credit'], 2)) ?></span>
+                        <?php endif; ?>
+                    </td>
+                </tr>
+            </tfoot>
+        </table>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/bootstrap.php

+<?php
+declare(strict_types=1);
+
+use App\Core\Registries\MenuRegistry;
+use App\Core\Registries\PermissionRegistry;
+use App\Core\EventBus;
+use App\Modules\Accounting\Services\AccountingIntegrationService;
+
+// ────────────────────────────────────────────────────────────
+// Accounting Module — Permissions (28 total)
+// ────────────────────────────────────────────────────────────
+
+PermissionRegistry::register('accounting', [
+    // Dashboard & Reports
+    'accounting.reports.view'              => ['ar' => 'لوحة تحكم المحاسبة',            'en' => 'Accounting Dashboard'],
+    'accounting.reports.trial_balance'     => ['ar' => 'ميزان المراجعة',                'en' => 'Trial Balance'],
+    'accounting.reports.general_ledger'    => ['ar' => 'دفتر الأستاذ العام',            'en' => 'General Ledger'],
+    'accounting.reports.income_statement'  => ['ar' => 'قائمة الدخل',                   'en' => 'Income Statement'],
+    'accounting.reports.balance_sheet'     => ['ar' => 'الميزانية العمومية',             'en' => 'Balance Sheet'],
+    'accounting.reports.consolidated'      => ['ar' => 'ميزانية موحدة',                 'en' => 'Consolidated Balance Sheet'],
+    'accounting.reports.ar'                => ['ar' => 'تقرير المدينين',                'en' => 'Accounts Receivable Report'],
+    'accounting.reports.ap'                => ['ar' => 'تقرير الدائنين',                'en' => 'Accounts Payable Report'],
+    'accounting.reports.member_statement'  => ['ar' => 'كشف حساب عضو',                 'en' => 'Member Statement'],
+
+    // Fiscal Year
+    'accounting.fiscal_year.view'          => ['ar' => 'عرض السنوات المالية',            'en' => 'View Fiscal Years'],
+    'accounting.fiscal_year.manage'        => ['ar' => 'إدارة السنوات المالية',           'en' => 'Manage Fiscal Years'],
+    'accounting.fiscal_year.close'         => ['ar' => 'إقفال السنة المالية',            'en' => 'Close Fiscal Year'],
+
+    // Chart of Accounts
+    'accounting.coa.view'                  => ['ar' => 'عرض دليل الحسابات',              'en' => 'View Chart of Accounts'],
+    'accounting.coa.manage'                => ['ar' => 'إدارة دليل الحسابات',             'en' => 'Manage Chart of Accounts'],
+
+    // 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'],
+
+    // 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'],
+
+    // 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'],
+
+    // 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'],
+
+    // Period Closing
+    'accounting.period.view'               => ['ar' => 'عرض إقفال الفترات',              'en' => 'View Period Closings'],
+    'accounting.period.close'              => ['ar' => 'إقفال فترة',                     'en' => 'Close Period'],
+    'accounting.period.reopen'             => ['ar' => 'إعادة فتح فترة مغلقة',           'en' => 'Reopen Closed Period'],
+]);
+
+// ────────────────────────────────────────────────────────────
+// Accounting Module — Sidebar Menu
+// ────────────────────────────────────────────────────────────
+
+MenuRegistry::register('accounting', [
+    'label_ar'   => 'المحاسبة والدفتر العام',
+    'label_en'   => 'Accounting & GL',
+    'icon'       => 'calculator',
+    'route'      => '/accounting',
+    'permission' => 'accounting.reports.view',
+    'parent'     => null,
+    'order'      => 400,
+    'children'   => [
+        ['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' => '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' => '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],
+        ['label_ar' => 'الميزانية العمومية',      'label_en' => 'Balance Sheet',          'route' => '/accounting/reports/balance-sheet',              'permission' => 'accounting.reports.balance_sheet',   'order' => 12],
+        ['label_ar' => 'ميزانية موحدة',          'label_en' => 'Consolidated BS',        'route' => '/accounting/reports/consolidated-balance-sheet', 'permission' => 'accounting.reports.consolidated',    'order' => 13],
+        ['label_ar' => 'المدينون (AR)',           'label_en' => 'Accounts Receivable',    'route' => '/accounting/reports/accounts-receivable',        'permission' => 'accounting.reports.ar',              'order' => 14],
+        ['label_ar' => 'الدائنون (AP)',           'label_en' => 'Accounts Payable',       'route' => '/accounting/reports/accounts-payable',           'permission' => 'accounting.reports.ap',              'order' => 15],
+        ['label_ar' => 'كشف حساب عضو',           'label_en' => 'Member Statement',       'route' => '/accounting/reports/member-statement',           'permission' => 'accounting.reports.member_statement','order' => 16],
+    ],
+]);
+
+// ────────────────────────────────────────────────────────────
+// Accounting Module — Event Listeners (Auto-Posting)
+// ────────────────────────────────────────────────────────────
+
+// ── Payments ─────────────────────────────────────────────────
+// When a payment is completed, auto-post journal entry: Dr. Cash/Bank, Cr. Revenue
+EventBus::listen('payment.completed', function (array $data): void {
+    try {
+        AccountingIntegrationService::onPaymentCompleted($data);
+    } catch (\Throwable $e) {
+        \App\Core\Logger::error('Accounting auto-post failed (payment.completed): ' . $e->getMessage());
+    }
+}, 50); // Priority 50 — runs after Payments module's own listener (100)
+
+// When a payment is voided, reverse the journal entry
+EventBus::listen('payment.voided', function (array $data): void {
+    try {
+        AccountingIntegrationService::onPaymentVoided($data);
+    } catch (\Throwable $e) {
+        \App\Core\Logger::error('Accounting auto-reverse failed (payment.voided): ' . $e->getMessage());
+    }
+}, 50);
+
+// ── Sales ────────────────────────────────────────────────────
+// When a sale is completed, auto-post COGS entry
+EventBus::listen('sale.completed', function (array $data): void {
+    try {
+        AccountingIntegrationService::onSaleCompleted($data);
+    } catch (\Throwable $e) {
+        \App\Core\Logger::error('Accounting auto-post failed (sale.completed): ' . $e->getMessage());
+    }
+}, 50);
+
+// When a sale is voided, reverse COGS entry
+EventBus::listen('sale.voided', function (array $data): void {
+    try {
+        AccountingIntegrationService::onSaleVoided($data);
+    } catch (\Throwable $e) {
+        \App\Core\Logger::error('Accounting auto-reverse failed (sale.voided): ' . $e->getMessage());
+    }
+}, 50);
+
+// ── HR Payroll ───────────────────────────────────────────────
+// When payroll is paid, auto-post salary journal
+EventBus::listen('hr.payroll.paid', function (array $data): void {
+    try {
+        AccountingIntegrationService::onPayrollPaid($data);
+    } catch (\Throwable $e) {
+        \App\Core\Logger::error('Accounting auto-post failed (hr.payroll.paid): ' . $e->getMessage());
+    }
+}, 50);
+
+// ── Subscriptions ────────────────────────────────────────────
+// When a subscription is paid, update AR
+EventBus::listen('subscription.paid', function (array $data): void {
+    try {
+        AccountingIntegrationService::onSubscriptionPaid($data);
+    } catch (\Throwable $e) {
+        \App\Core\Logger::error('Accounting auto-post failed (subscription.paid): ' . $e->getMessage());
+    }
+}, 50);
+
+// ── Fines ────────────────────────────────────────────────────
+// When a fine is imposed, create AR entry and journal
+EventBus::listen('fine.imposed', function (array $data): void {
+    try {
+        AccountingIntegrationService::onFineImposed($data);
+    } catch (\Throwable $e) {
+        \App\Core\Logger::error('Accounting auto-post failed (fine.imposed): ' . $e->getMessage());
+    }
+}, 50);
+
+// When a fine is collected, update AR
+EventBus::listen('fine.collected', function (array $data): void {
+    try {
+        AccountingIntegrationService::onFineCollected($data);
+    } catch (\Throwable $e) {
+        \App\Core\Logger::error('Accounting auto-post failed (fine.collected): ' . $e->getMessage());
+    }
+}, 50);
+
+// ── Installments ─────────────────────────────────────────────
+// When an installment plan is created, create AR entry
+EventBus::listen('installment.plan_created', function (array $data): void {
+    try {
+        AccountingIntegrationService::onInstallmentPlanCreated($data);
+    } catch (\Throwable $e) {
+        \App\Core\Logger::error('Accounting auto-post failed (installment.plan_created): ' . $e->getMessage());
+    }
+}, 50);

database/migrations/Phase_33_001_create_fiscal_years_table.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+        CREATE TABLE IF NOT EXISTS `fiscal_years` (
+            `id`              BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+            `name_ar`         VARCHAR(100)    NOT NULL COMMENT 'e.g. السنة المالية 2025/2026',
+            `name_en`         VARCHAR(100)    NOT NULL COMMENT 'e.g. FY 2025/2026',
+            `start_date`      DATE            NOT NULL,
+            `end_date`        DATE            NOT NULL,
+            `status`          ENUM('open','closing','closed') NOT NULL DEFAULT 'open',
+            `is_current`      TINYINT(1)      NOT NULL DEFAULT 0,
+            `closed_at`       DATETIME        NULL,
+            `closed_by`       BIGINT UNSIGNED NULL,
+            `notes`           TEXT            NULL,
+            `is_archived`     TINYINT(1)      NOT NULL DEFAULT 0,
+            `archived_at`     DATETIME        NULL,
+            `archived_by`     BIGINT UNSIGNED NULL,
+            `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,
+            `updated_by`      BIGINT UNSIGNED NULL,
+
+            INDEX `idx_fiscal_years_status`     (`status`),
+            INDEX `idx_fiscal_years_current`    (`is_current`),
+            INDEX `idx_fiscal_years_dates`      (`start_date`, `end_date`),
+            CONSTRAINT `fk_fiscal_years_closed_by`   FOREIGN KEY (`closed_by`)   REFERENCES `employees`(`id`),
+            CONSTRAINT `fk_fiscal_years_created_by`  FOREIGN KEY (`created_by`)  REFERENCES `employees`(`id`),
+            CONSTRAINT `fk_fiscal_years_updated_by`  FOREIGN KEY (`updated_by`)  REFERENCES `employees`(`id`)
+        ) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci
+    ",
+    'down' => "DROP TABLE IF EXISTS `fiscal_years`",
+];

database/migrations/Phase_33_002_create_chart_of_accounts_table.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+        CREATE TABLE IF NOT EXISTS `chart_of_accounts` (
+            `id`              BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+            `account_code`    VARCHAR(20)     NOT NULL COMMENT 'Hierarchical code e.g. 1101, 110101',
+            `name_ar`         VARCHAR(200)    NOT NULL,
+            `name_en`         VARCHAR(200)    NOT NULL,
+            `account_type`    ENUM('asset','liability','equity','revenue','expense') NOT NULL,
+            `account_nature`  ENUM('debit','credit') NOT NULL,
+            `parent_id`       BIGINT UNSIGNED NULL COMMENT 'Self-referencing for tree structure',
+            `level`           TINYINT UNSIGNED NOT NULL DEFAULT 1 COMMENT '1=category, 2=group, 3=sub-group, 4=detail',
+            `is_header`       TINYINT(1)      NOT NULL DEFAULT 0 COMMENT '1=parent only, cannot post to',
+            `is_active`       TINYINT(1)      NOT NULL DEFAULT 1,
+            `is_system`       TINYINT(1)      NOT NULL DEFAULT 0 COMMENT 'System accounts cannot be deleted',
+            `description_ar`  TEXT            NULL,
+            `description_en`  TEXT            NULL,
+            `opening_balance` DECIMAL(18,2)   NOT NULL DEFAULT 0.00,
+            `current_balance` DECIMAL(18,2)   NOT NULL DEFAULT 0.00,
+            `currency`        VARCHAR(3)      NOT NULL DEFAULT 'EGP',
+            `cost_center_id`  BIGINT UNSIGNED NULL COMMENT 'Default cost center',
+            `is_bank_account` TINYINT(1)      NOT NULL DEFAULT 0,
+            `bank_account_id` BIGINT UNSIGNED NULL COMMENT 'Links to bank_accounts table',
+            `is_archived`     TINYINT(1)      NOT NULL DEFAULT 0,
+            `archived_at`     DATETIME        NULL,
+            `archived_by`     BIGINT UNSIGNED NULL,
+            `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,
+            `updated_by`      BIGINT UNSIGNED NULL,
+
+            UNIQUE INDEX `idx_coa_account_code`   (`account_code`),
+            INDEX `idx_coa_account_type`           (`account_type`),
+            INDEX `idx_coa_parent_id`              (`parent_id`),
+            INDEX `idx_coa_level`                  (`level`),
+            INDEX `idx_coa_is_active`              (`is_active`),
+            INDEX `idx_coa_is_header`              (`is_header`),
+            CONSTRAINT `fk_coa_parent`       FOREIGN KEY (`parent_id`)  REFERENCES `chart_of_accounts`(`id`),
+            CONSTRAINT `fk_coa_created_by`   FOREIGN KEY (`created_by`) REFERENCES `employees`(`id`),
+            CONSTRAINT `fk_coa_updated_by`   FOREIGN KEY (`updated_by`) REFERENCES `employees`(`id`)
+        ) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci
+    ",
+    'down' => "DROP TABLE IF EXISTS `chart_of_accounts`",
+];

database/migrations/Phase_33_003_create_cost_centers_table.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+        CREATE TABLE IF NOT EXISTS `cost_centers` (
+            `id`              BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+            `code`            VARCHAR(20)     NOT NULL,
+            `name_ar`         VARCHAR(150)    NOT NULL,
+            `name_en`         VARCHAR(150)    NOT NULL,
+            `type`            ENUM('cost_center','profit_center') NOT NULL DEFAULT 'cost_center',
+            `branch_id`       BIGINT UNSIGNED NULL COMMENT 'Linked branch for branch-based accounting',
+            `parent_id`       BIGINT UNSIGNED NULL,
+            `is_active`       TINYINT(1)      NOT NULL DEFAULT 1,
+            `description`     TEXT            NULL,
+            `is_archived`     TINYINT(1)      NOT NULL DEFAULT 0,
+            `archived_at`     DATETIME        NULL,
+            `archived_by`     BIGINT UNSIGNED NULL,
+            `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,
+            `updated_by`      BIGINT UNSIGNED NULL,
+
+            UNIQUE INDEX `idx_cc_code`        (`code`),
+            INDEX `idx_cc_branch_id`           (`branch_id`),
+            INDEX `idx_cc_parent_id`           (`parent_id`),
+            INDEX `idx_cc_type`                (`type`),
+            CONSTRAINT `fk_cc_branch`     FOREIGN KEY (`branch_id`)  REFERENCES `branches`(`id`),
+            CONSTRAINT `fk_cc_parent`     FOREIGN KEY (`parent_id`)  REFERENCES `cost_centers`(`id`),
+            CONSTRAINT `fk_cc_created_by` FOREIGN KEY (`created_by`) REFERENCES `employees`(`id`),
+            CONSTRAINT `fk_cc_updated_by` FOREIGN KEY (`updated_by`) REFERENCES `employees`(`id`)
+        ) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci
+    ",
+    'down' => "DROP TABLE IF EXISTS `cost_centers`",
+];

database/migrations/Phase_33_004_create_bank_accounts_table.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+        CREATE TABLE IF NOT EXISTS `bank_accounts` (
+            `id`               BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+            `account_name_ar`  VARCHAR(200)    NOT NULL,
+            `account_name_en`  VARCHAR(200)    NOT NULL,
+            `bank_name_ar`     VARCHAR(200)    NOT NULL,
+            `bank_name_en`     VARCHAR(200)    NULL,
+            `account_number`   VARCHAR(50)     NOT NULL,
+            `iban`             VARCHAR(34)     NULL,
+            `swift_code`       VARCHAR(11)     NULL,
+            `branch_name`      VARCHAR(150)    NULL,
+            `currency`         VARCHAR(3)      NOT NULL DEFAULT 'EGP',
+            `gl_account_id`    BIGINT UNSIGNED NULL COMMENT 'Linked chart_of_accounts entry',
+            `opening_balance`  DECIMAL(18,2)   NOT NULL DEFAULT 0.00,
+            `current_balance`  DECIMAL(18,2)   NOT NULL DEFAULT 0.00,
+            `is_default`       TINYINT(1)      NOT NULL DEFAULT 0,
+            `is_active`        TINYINT(1)      NOT NULL DEFAULT 1,
+            `notes`            TEXT            NULL,
+            `is_archived`      TINYINT(1)      NOT NULL DEFAULT 0,
+            `archived_at`      DATETIME        NULL,
+            `archived_by`      BIGINT UNSIGNED NULL,
+            `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,
+            `updated_by`       BIGINT UNSIGNED NULL,
+
+            UNIQUE INDEX `idx_ba_account_number` (`account_number`),
+            INDEX `idx_ba_gl_account`             (`gl_account_id`),
+            INDEX `idx_ba_is_active`              (`is_active`),
+            CONSTRAINT `fk_ba_gl_account`  FOREIGN KEY (`gl_account_id`) REFERENCES `chart_of_accounts`(`id`),
+            CONSTRAINT `fk_ba_created_by`  FOREIGN KEY (`created_by`)    REFERENCES `employees`(`id`),
+            CONSTRAINT `fk_ba_updated_by`  FOREIGN KEY (`updated_by`)    REFERENCES `employees`(`id`)
+        ) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci
+    ",
+    'down' => "DROP TABLE IF EXISTS `bank_accounts`",
+];

database/migrations/Phase_33_005_create_journal_entries_table.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+        CREATE TABLE IF NOT EXISTS `journal_entries` (
+            `id`                  BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+            `entry_number`        VARCHAR(30)     NOT NULL COMMENT 'JE-2026-000001',
+            `fiscal_year_id`      BIGINT UNSIGNED NOT NULL,
+            `entry_date`          DATE            NOT NULL,
+            `reference_type`      VARCHAR(50)     NULL COMMENT 'payment, sale, payroll, subscription, fine, manual, opening, closing',
+            `reference_id`        BIGINT UNSIGNED NULL COMMENT 'ID of source record',
+            `reference_number`    VARCHAR(50)     NULL COMMENT 'Source document number',
+            `description_ar`      VARCHAR(500)    NOT NULL,
+            `description_en`      VARCHAR(500)    NULL,
+            `total_debit`         DECIMAL(18,2)   NOT NULL DEFAULT 0.00,
+            `total_credit`        DECIMAL(18,2)   NOT NULL DEFAULT 0.00,
+            `currency`            VARCHAR(3)      NOT NULL DEFAULT 'EGP',
+            `status`              ENUM('draft','posted','reversed') NOT NULL DEFAULT 'draft',
+            `posted_at`           DATETIME        NULL,
+            `posted_by`           BIGINT UNSIGNED NULL,
+            `reversed_entry_id`   BIGINT UNSIGNED NULL COMMENT 'If this reverses another entry',
+            `reversal_of_id`      BIGINT UNSIGNED NULL COMMENT 'If reversed, points to reversal entry',
+            `is_auto_generated`   TINYINT(1)      NOT NULL DEFAULT 0,
+            `source_module`       VARCHAR(50)     NULL COMMENT 'payments, sales, hr, subscriptions, fines, inventory',
+            `branch_id`           BIGINT UNSIGNED NULL,
+            `cost_center_id`      BIGINT UNSIGNED NULL,
+            `period_closed`       TINYINT(1)      NOT NULL DEFAULT 0 COMMENT 'Locked after period closing',
+            `attachments`         JSON            NULL,
+            `notes`               TEXT            NULL,
+            `is_archived`         TINYINT(1)      NOT NULL DEFAULT 0,
+            `archived_at`         DATETIME        NULL,
+            `archived_by`         BIGINT UNSIGNED NULL,
+            `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,
+            `updated_by`          BIGINT UNSIGNED NULL,
+
+            UNIQUE INDEX `idx_je_entry_number`     (`entry_number`),
+            INDEX `idx_je_fiscal_year`              (`fiscal_year_id`),
+            INDEX `idx_je_entry_date`               (`entry_date`),
+            INDEX `idx_je_status`                   (`status`),
+            INDEX `idx_je_reference`                (`reference_type`, `reference_id`),
+            INDEX `idx_je_source_module`            (`source_module`),
+            INDEX `idx_je_branch`                   (`branch_id`),
+            INDEX `idx_je_cost_center`              (`cost_center_id`),
+            CONSTRAINT `fk_je_fiscal_year`    FOREIGN KEY (`fiscal_year_id`)    REFERENCES `fiscal_years`(`id`),
+            CONSTRAINT `fk_je_posted_by`      FOREIGN KEY (`posted_by`)         REFERENCES `employees`(`id`),
+            CONSTRAINT `fk_je_branch`         FOREIGN KEY (`branch_id`)         REFERENCES `branches`(`id`),
+            CONSTRAINT `fk_je_cost_center`    FOREIGN KEY (`cost_center_id`)    REFERENCES `cost_centers`(`id`),
+            CONSTRAINT `fk_je_created_by`     FOREIGN KEY (`created_by`)        REFERENCES `employees`(`id`),
+            CONSTRAINT `fk_je_updated_by`     FOREIGN KEY (`updated_by`)        REFERENCES `employees`(`id`)
+        ) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci
+    ",
+    'down' => "DROP TABLE IF EXISTS `journal_entries`",
+];

database/migrations/Phase_33_006_create_journal_entry_lines_table.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+        CREATE TABLE IF NOT EXISTS `journal_entry_lines` (
+            `id`               BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+            `journal_entry_id` BIGINT UNSIGNED NOT NULL,
+            `line_number`      SMALLINT UNSIGNED NOT NULL DEFAULT 1,
+            `account_id`       BIGINT UNSIGNED NOT NULL COMMENT 'chart_of_accounts.id',
+            `description_ar`   VARCHAR(300)    NULL,
+            `description_en`   VARCHAR(300)    NULL,
+            `debit`            DECIMAL(18,2)   NOT NULL DEFAULT 0.00,
+            `credit`           DECIMAL(18,2)   NOT NULL DEFAULT 0.00,
+            `currency`         VARCHAR(3)      NOT NULL DEFAULT 'EGP',
+            `cost_center_id`   BIGINT UNSIGNED NULL COMMENT 'Line-level cost center override',
+            `branch_id`        BIGINT UNSIGNED NULL COMMENT 'Line-level branch override',
+            `member_id`        BIGINT UNSIGNED NULL COMMENT 'For member-related AR/AP tracking',
+            `employee_id`      BIGINT UNSIGNED NULL COMMENT 'For employee-related entries',
+            `supplier_id`      BIGINT UNSIGNED NULL COMMENT 'For supplier-related AP tracking',
+            `reference_type`   VARCHAR(50)     NULL COMMENT 'Sub-reference for line detail',
+            `reference_id`     BIGINT UNSIGNED NULL,
+            `notes`            VARCHAR(300)    NULL,
+            `created_at`       DATETIME        NOT NULL DEFAULT CURRENT_TIMESTAMP,
+
+            INDEX `idx_jel_journal_entry`      (`journal_entry_id`),
+            INDEX `idx_jel_account`             (`account_id`),
+            INDEX `idx_jel_cost_center`         (`cost_center_id`),
+            INDEX `idx_jel_branch`              (`branch_id`),
+            INDEX `idx_jel_member`              (`member_id`),
+            INDEX `idx_jel_employee`            (`employee_id`),
+            INDEX `idx_jel_supplier`            (`supplier_id`),
+            CONSTRAINT `fk_jel_journal_entry` FOREIGN KEY (`journal_entry_id`) REFERENCES `journal_entries`(`id`) ON DELETE CASCADE,
+            CONSTRAINT `fk_jel_account`       FOREIGN KEY (`account_id`)       REFERENCES `chart_of_accounts`(`id`),
+            CONSTRAINT `fk_jel_cost_center`   FOREIGN KEY (`cost_center_id`)   REFERENCES `cost_centers`(`id`),
+            CONSTRAINT `fk_jel_branch`        FOREIGN KEY (`branch_id`)        REFERENCES `branches`(`id`),
+            CONSTRAINT `fk_jel_member`        FOREIGN KEY (`member_id`)        REFERENCES `members`(`id`),
+            CONSTRAINT `fk_jel_employee`      FOREIGN KEY (`employee_id`)      REFERENCES `employees`(`id`),
+            CONSTRAINT `fk_jel_supplier`      FOREIGN KEY (`supplier_id`)      REFERENCES `suppliers`(`id`)
+        ) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci
+    ",
+    'down' => "DROP TABLE IF EXISTS `journal_entry_lines`",
+];

database/migrations/Phase_33_007_create_account_balances_table.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+        CREATE TABLE IF NOT EXISTS `account_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 format',
+            `opening_debit`   DECIMAL(18,2)   NOT NULL DEFAULT 0.00,
+            `opening_credit`  DECIMAL(18,2)   NOT NULL DEFAULT 0.00,
+            `period_debit`    DECIMAL(18,2)   NOT NULL DEFAULT 0.00,
+            `period_credit`   DECIMAL(18,2)   NOT NULL DEFAULT 0.00,
+            `closing_debit`   DECIMAL(18,2)   NOT NULL DEFAULT 0.00,
+            `closing_credit`  DECIMAL(18,2)   NOT NULL DEFAULT 0.00,
+            `cost_center_id`  BIGINT UNSIGNED NULL,
+            `branch_id`       BIGINT UNSIGNED NULL,
+            `is_closed`       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,
+
+            UNIQUE INDEX `idx_ab_unique` (`account_id`, `fiscal_year_id`, `period`, `cost_center_id`, `branch_id`),
+            INDEX `idx_ab_fiscal_year`   (`fiscal_year_id`),
+            INDEX `idx_ab_period`        (`period`),
+            INDEX `idx_ab_cost_center`   (`cost_center_id`),
+            INDEX `idx_ab_branch`        (`branch_id`),
+            CONSTRAINT `fk_ab_account`      FOREIGN KEY (`account_id`)     REFERENCES `chart_of_accounts`(`id`),
+            CONSTRAINT `fk_ab_fiscal_year`  FOREIGN KEY (`fiscal_year_id`) REFERENCES `fiscal_years`(`id`),
+            CONSTRAINT `fk_ab_cost_center`  FOREIGN KEY (`cost_center_id`) REFERENCES `cost_centers`(`id`),
+            CONSTRAINT `fk_ab_branch`       FOREIGN KEY (`branch_id`)      REFERENCES `branches`(`id`)
+        ) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci
+    ",
+    'down' => "DROP TABLE IF EXISTS `account_balances`",
+];

database/migrations/Phase_33_008_create_bank_reconciliations_table.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+        CREATE TABLE IF NOT EXISTS `bank_reconciliations` (
+            `id`                   BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+            `bank_account_id`      BIGINT UNSIGNED NOT NULL,
+            `reconciliation_date`  DATE            NOT NULL,
+            `statement_date`       DATE            NOT NULL,
+            `statement_balance`    DECIMAL(18,2)   NOT NULL DEFAULT 0.00,
+            `book_balance`         DECIMAL(18,2)   NOT NULL DEFAULT 0.00,
+            `adjusted_balance`     DECIMAL(18,2)   NOT NULL DEFAULT 0.00,
+            `difference`           DECIMAL(18,2)   NOT NULL DEFAULT 0.00,
+            `status`               ENUM('draft','in_progress','completed','approved') NOT NULL DEFAULT 'draft',
+            `approved_at`          DATETIME        NULL,
+            `approved_by`          BIGINT UNSIGNED NULL,
+            `notes`                TEXT            NULL,
+            `is_archived`          TINYINT(1)      NOT NULL DEFAULT 0,
+            `archived_at`          DATETIME        NULL,
+            `archived_by`          BIGINT UNSIGNED NULL,
+            `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,
+            `updated_by`           BIGINT UNSIGNED NULL,
+
+            INDEX `idx_br_bank_account`   (`bank_account_id`),
+            INDEX `idx_br_status`          (`status`),
+            INDEX `idx_br_recon_date`      (`reconciliation_date`),
+            CONSTRAINT `fk_br_bank_account` FOREIGN KEY (`bank_account_id`) REFERENCES `bank_accounts`(`id`),
+            CONSTRAINT `fk_br_approved_by`  FOREIGN KEY (`approved_by`)     REFERENCES `employees`(`id`),
+            CONSTRAINT `fk_br_created_by`   FOREIGN KEY (`created_by`)      REFERENCES `employees`(`id`),
+            CONSTRAINT `fk_br_updated_by`   FOREIGN KEY (`updated_by`)      REFERENCES `employees`(`id`)
+        ) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci
+    ",
+    'down' => "DROP TABLE IF EXISTS `bank_reconciliations`",
+];

database/migrations/Phase_33_009_create_bank_reconciliation_items_table.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+        CREATE TABLE IF NOT EXISTS `bank_reconciliation_items` (
+            `id`                    BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+            `reconciliation_id`     BIGINT UNSIGNED NOT NULL,
+            `item_type`             ENUM('outstanding_check','deposit_in_transit','bank_charge','bank_interest','book_error','bank_error','other') NOT NULL,
+            `description_ar`        VARCHAR(300)    NOT NULL,
+            `description_en`        VARCHAR(300)    NULL,
+            `amount`                DECIMAL(18,2)   NOT NULL,
+            `transaction_date`      DATE            NULL,
+            `reference_number`      VARCHAR(50)     NULL,
+            `journal_entry_id`      BIGINT UNSIGNED NULL COMMENT 'Adjusting entry if created',
+            `is_cleared`            TINYINT(1)      NOT NULL DEFAULT 0,
+            `cleared_date`          DATE            NULL,
+            `created_at`            DATETIME        NOT NULL DEFAULT CURRENT_TIMESTAMP,
+
+            INDEX `idx_bri_reconciliation` (`reconciliation_id`),
+            INDEX `idx_bri_type`           (`item_type`),
+            INDEX `idx_bri_cleared`        (`is_cleared`),
+            CONSTRAINT `fk_bri_reconciliation` FOREIGN KEY (`reconciliation_id`) REFERENCES `bank_reconciliations`(`id`) ON DELETE CASCADE,
+            CONSTRAINT `fk_bri_journal_entry`  FOREIGN KEY (`journal_entry_id`)  REFERENCES `journal_entries`(`id`)
+        ) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci
+    ",
+    'down' => "DROP TABLE IF EXISTS `bank_reconciliation_items`",
+];

database/migrations/Phase_33_010_create_accounts_payable_table.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+        CREATE TABLE IF NOT EXISTS `accounts_payable` (
+            `id`                BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+            `supplier_id`       BIGINT UNSIGNED NOT NULL,
+            `invoice_number`    VARCHAR(50)     NOT NULL,
+            `invoice_date`      DATE            NOT NULL,
+            `due_date`          DATE            NOT NULL,
+            `description_ar`    VARCHAR(300)    NOT NULL,
+            `description_en`    VARCHAR(300)    NULL,
+            `total_amount`      DECIMAL(18,2)   NOT NULL,
+            `paid_amount`       DECIMAL(18,2)   NOT NULL DEFAULT 0.00,
+            `balance`           DECIMAL(18,2)   NOT NULL DEFAULT 0.00,
+            `currency`          VARCHAR(3)      NOT NULL DEFAULT 'EGP',
+            `status`            ENUM('pending','partial','paid','overdue','cancelled') NOT NULL DEFAULT 'pending',
+            `journal_entry_id`  BIGINT UNSIGNED NULL COMMENT 'Original accrual entry',
+            `payment_entry_id`  BIGINT UNSIGNED NULL COMMENT 'Payment journal entry',
+            `purchase_order_id` BIGINT UNSIGNED NULL,
+            `cost_center_id`    BIGINT UNSIGNED NULL,
+            `branch_id`         BIGINT UNSIGNED NULL,
+            `notes`             TEXT            NULL,
+            `is_archived`       TINYINT(1)      NOT NULL DEFAULT 0,
+            `archived_at`       DATETIME        NULL,
+            `archived_by`       BIGINT UNSIGNED NULL,
+            `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,
+            `updated_by`        BIGINT UNSIGNED NULL,
+
+            INDEX `idx_ap_supplier`       (`supplier_id`),
+            INDEX `idx_ap_status`          (`status`),
+            INDEX `idx_ap_due_date`        (`due_date`),
+            INDEX `idx_ap_invoice_date`    (`invoice_date`),
+            INDEX `idx_ap_cost_center`     (`cost_center_id`),
+            INDEX `idx_ap_branch`          (`branch_id`),
+            CONSTRAINT `fk_ap_supplier`       FOREIGN KEY (`supplier_id`)       REFERENCES `suppliers`(`id`),
+            CONSTRAINT `fk_ap_journal_entry`  FOREIGN KEY (`journal_entry_id`)  REFERENCES `journal_entries`(`id`),
+            CONSTRAINT `fk_ap_payment_entry`  FOREIGN KEY (`payment_entry_id`)  REFERENCES `journal_entries`(`id`),
+            CONSTRAINT `fk_ap_purchase_order` FOREIGN KEY (`purchase_order_id`) REFERENCES `purchase_orders`(`id`),
+            CONSTRAINT `fk_ap_cost_center`    FOREIGN KEY (`cost_center_id`)    REFERENCES `cost_centers`(`id`),
+            CONSTRAINT `fk_ap_branch`         FOREIGN KEY (`branch_id`)         REFERENCES `branches`(`id`),
+            CONSTRAINT `fk_ap_created_by`     FOREIGN KEY (`created_by`)        REFERENCES `employees`(`id`)
+        ) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci
+    ",
+    'down' => "DROP TABLE IF EXISTS `accounts_payable`",
+];

database/migrations/Phase_33_011_create_accounts_receivable_table.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+        CREATE TABLE IF NOT EXISTS `accounts_receivable` (
+            `id`                BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+            `member_id`         BIGINT UNSIGNED NOT NULL,
+            `document_type`     VARCHAR(50)     NOT NULL COMMENT 'installment, subscription, fine, membership_fee, other',
+            `document_id`       BIGINT UNSIGNED NULL COMMENT 'ID of source: installment_plans.id, subscriptions.id, fines.id',
+            `document_number`   VARCHAR(50)     NULL,
+            `document_date`     DATE            NOT NULL,
+            `due_date`          DATE            NOT NULL,
+            `description_ar`    VARCHAR(300)    NOT NULL,
+            `description_en`    VARCHAR(300)    NULL,
+            `total_amount`      DECIMAL(18,2)   NOT NULL,
+            `paid_amount`       DECIMAL(18,2)   NOT NULL DEFAULT 0.00,
+            `balance`           DECIMAL(18,2)   NOT NULL DEFAULT 0.00,
+            `currency`          VARCHAR(3)      NOT NULL DEFAULT 'EGP',
+            `status`            ENUM('pending','partial','paid','overdue','written_off','cancelled') NOT NULL DEFAULT 'pending',
+            `journal_entry_id`  BIGINT UNSIGNED NULL COMMENT 'Original receivable entry',
+            `payment_entry_id`  BIGINT UNSIGNED NULL COMMENT 'Payment/settlement entry',
+            `cost_center_id`    BIGINT UNSIGNED NULL,
+            `branch_id`         BIGINT UNSIGNED NULL,
+            `notes`             TEXT            NULL,
+            `is_archived`       TINYINT(1)      NOT NULL DEFAULT 0,
+            `archived_at`       DATETIME        NULL,
+            `archived_by`       BIGINT UNSIGNED NULL,
+            `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,
+            `updated_by`        BIGINT UNSIGNED NULL,
+
+            INDEX `idx_ar_member`         (`member_id`),
+            INDEX `idx_ar_status`          (`status`),
+            INDEX `idx_ar_due_date`        (`due_date`),
+            INDEX `idx_ar_document`        (`document_type`, `document_id`),
+            INDEX `idx_ar_cost_center`     (`cost_center_id`),
+            INDEX `idx_ar_branch`          (`branch_id`),
+            CONSTRAINT `fk_ar_member`        FOREIGN KEY (`member_id`)        REFERENCES `members`(`id`),
+            CONSTRAINT `fk_ar_journal_entry` FOREIGN KEY (`journal_entry_id`) REFERENCES `journal_entries`(`id`),
+            CONSTRAINT `fk_ar_payment_entry` FOREIGN KEY (`payment_entry_id`) REFERENCES `journal_entries`(`id`),
+            CONSTRAINT `fk_ar_cost_center`   FOREIGN KEY (`cost_center_id`)   REFERENCES `cost_centers`(`id`),
+            CONSTRAINT `fk_ar_branch`        FOREIGN KEY (`branch_id`)        REFERENCES `branches`(`id`),
+            CONSTRAINT `fk_ar_created_by`    FOREIGN KEY (`created_by`)       REFERENCES `employees`(`id`)
+        ) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci
+    ",
+    'down' => "DROP TABLE IF EXISTS `accounts_receivable`",
+];

database/migrations/Phase_33_012_create_period_closings_table.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+        CREATE TABLE IF NOT EXISTS `period_closings` (
+            `id`                BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+            `fiscal_year_id`    BIGINT UNSIGNED NOT NULL,
+            `period`            VARCHAR(7)      NOT NULL COMMENT 'YYYY-MM',
+            `period_start`      DATE            NOT NULL,
+            `period_end`        DATE            NOT NULL,
+            `closing_type`      ENUM('monthly','yearly') NOT NULL DEFAULT 'monthly',
+            `status`            ENUM('open','closing','closed','reopened') NOT NULL DEFAULT 'open',
+            `total_debit`       DECIMAL(18,2)   NOT NULL DEFAULT 0.00,
+            `total_credit`      DECIMAL(18,2)   NOT NULL DEFAULT 0.00,
+            `journal_count`     INT UNSIGNED    NOT NULL DEFAULT 0,
+            `closing_entry_id`  BIGINT UNSIGNED NULL COMMENT 'Year-end closing journal entry',
+            `closed_at`         DATETIME        NULL,
+            `closed_by`         BIGINT UNSIGNED NULL,
+            `reopened_at`       DATETIME        NULL,
+            `reopened_by`       BIGINT UNSIGNED NULL,
+            `reopen_reason`     TEXT            NULL,
+            `notes`             TEXT            NULL,
+            `is_archived`       TINYINT(1)      NOT NULL DEFAULT 0,
+            `archived_at`       DATETIME        NULL,
+            `archived_by`       BIGINT UNSIGNED NULL,
+            `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,
+            `updated_by`        BIGINT UNSIGNED NULL,
+
+            UNIQUE INDEX `idx_pc_unique_period` (`fiscal_year_id`, `period`),
+            INDEX `idx_pc_status`                (`status`),
+            INDEX `idx_pc_closing_type`           (`closing_type`),
+            CONSTRAINT `fk_pc_fiscal_year`    FOREIGN KEY (`fiscal_year_id`)   REFERENCES `fiscal_years`(`id`),
+            CONSTRAINT `fk_pc_closing_entry`  FOREIGN KEY (`closing_entry_id`) REFERENCES `journal_entries`(`id`),
+            CONSTRAINT `fk_pc_closed_by`      FOREIGN KEY (`closed_by`)        REFERENCES `employees`(`id`),
+            CONSTRAINT `fk_pc_reopened_by`    FOREIGN KEY (`reopened_by`)      REFERENCES `employees`(`id`),
+            CONSTRAINT `fk_pc_created_by`     FOREIGN KEY (`created_by`)       REFERENCES `employees`(`id`)
+        ) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci
+    ",
+    'down' => "DROP TABLE IF EXISTS `period_closings`",
+];

database/seeds/Phase_33_001_seed_chart_of_accounts.php

+<?php
+declare(strict_types=1);
+
+use App\Core\Database;
+
+/**
+ * Egyptian Standard Chart of Accounts - tailored for Club/Membership ERP.
+ *
+ * Structure: 4-digit codes
+ *   1xxx = Assets
+ *   2xxx = Liabilities
+ *   3xxx = Equity
+ *   4xxx = Revenue
+ *   5xxx = Expenses
+ *
+ * Run: php cli.php seed
+ */
+return function (Database $db): void {
+
+    $accounts = [
+        // ══════════════════════════════════════════════════════════
+        // 1. ASSETS
+        // ══════════════════════════════════════════════════════════
+        ['account_code' => '1000', 'name_ar' => 'الأصول',                    'name_en' => 'Assets',                     'account_type' => 'asset',     'account_nature' => 'debit', 'parent_code' => null,   'level' => 1, 'is_header' => 1, 'is_system' => 1],
+
+        // Current Assets
+        ['account_code' => '1100', 'name_ar' => 'أصول متداولة',              'name_en' => 'Current Assets',             'account_type' => 'asset',     'account_nature' => 'debit', 'parent_code' => '1000', 'level' => 2, 'is_header' => 1, 'is_system' => 1],
+        ['account_code' => '1101', 'name_ar' => 'نقدية بالصندوق',            'name_en' => 'Cash on Hand',               'account_type' => 'asset',     'account_nature' => 'debit', 'parent_code' => '1100', 'level' => 3, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '1102', 'name_ar' => 'نقدية بالبنك',              'name_en' => 'Cash at Bank',               'account_type' => 'asset',     'account_nature' => 'debit', 'parent_code' => '1100', 'level' => 3, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '1103', 'name_ar' => 'حسابات مدينة (مدينون)',     'name_en' => 'Accounts Receivable',        'account_type' => 'asset',     'account_nature' => 'debit', 'parent_code' => '1100', 'level' => 3, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '1104', 'name_ar' => 'مخزون',                     'name_en' => 'Inventory',                  'account_type' => 'asset',     'account_nature' => 'debit', 'parent_code' => '1100', 'level' => 3, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '1105', 'name_ar' => 'مصروفات مقدمة',             'name_en' => 'Prepaid Expenses',           'account_type' => 'asset',     'account_nature' => 'debit', 'parent_code' => '1100', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '1106', 'name_ar' => 'شيكات تحت التحصيل',         'name_en' => 'Checks Under Collection',    'account_type' => 'asset',     'account_nature' => 'debit', 'parent_code' => '1100', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '1107', 'name_ar' => 'سلف ومقدمات موظفين',        'name_en' => 'Employee Advances',          'account_type' => 'asset',     'account_nature' => 'debit', 'parent_code' => '1100', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '1108', 'name_ar' => 'أوراق قبض',                 'name_en' => 'Notes Receivable',           'account_type' => 'asset',     'account_nature' => 'debit', 'parent_code' => '1100', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+
+        // Fixed Assets
+        ['account_code' => '1200', 'name_ar' => 'أصول ثابتة',                'name_en' => 'Fixed Assets',               'account_type' => 'asset',     'account_nature' => 'debit', 'parent_code' => '1000', 'level' => 2, 'is_header' => 1, 'is_system' => 1],
+        ['account_code' => '1201', 'name_ar' => 'أراضي',                     'name_en' => 'Land',                       'account_type' => 'asset',     'account_nature' => 'debit', 'parent_code' => '1200', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '1202', 'name_ar' => 'مباني ومنشآت',              'name_en' => 'Buildings',                  'account_type' => 'asset',     'account_nature' => 'debit', 'parent_code' => '1200', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '1203', 'name_ar' => 'أثاث وتجهيزات',             'name_en' => 'Furniture & Fixtures',       'account_type' => 'asset',     'account_nature' => 'debit', 'parent_code' => '1200', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '1204', 'name_ar' => 'معدات وأجهزة',              'name_en' => 'Equipment',                  'account_type' => 'asset',     'account_nature' => 'debit', 'parent_code' => '1200', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '1205', 'name_ar' => 'سيارات ووسائل نقل',         'name_en' => 'Vehicles',                   'account_type' => 'asset',     'account_nature' => 'debit', 'parent_code' => '1200', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '1206', 'name_ar' => 'أجهزة حاسب آلي',            'name_en' => 'Computer Equipment',         'account_type' => 'asset',     'account_nature' => 'debit', 'parent_code' => '1200', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '1290', 'name_ar' => 'مجمع الإهلاك',              'name_en' => 'Accumulated Depreciation',   'account_type' => 'asset',     'account_nature' => 'credit','parent_code' => '1200', 'level' => 3, 'is_header' => 0, 'is_system' => 1],
+
+        // ══════════════════════════════════════════════════════════
+        // 2. LIABILITIES
+        // ══════════════════════════════════════════════════════════
+        ['account_code' => '2000', 'name_ar' => 'الخصوم',                    'name_en' => 'Liabilities',                'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => null,   'level' => 1, 'is_header' => 1, 'is_system' => 1],
+
+        // Current Liabilities
+        ['account_code' => '2100', 'name_ar' => 'خصوم متداولة',              'name_en' => 'Current Liabilities',        'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2000', 'level' => 2, 'is_header' => 1, 'is_system' => 1],
+        ['account_code' => '2101', 'name_ar' => 'حسابات دائنة (دائنون)',     'name_en' => 'Accounts Payable',           'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2100', 'level' => 3, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '2102', 'name_ar' => 'مصروفات مستحقة',            'name_en' => 'Accrued Expenses',           'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2100', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '2103', 'name_ar' => 'ضرائب مستحقة',              'name_en' => 'Tax Payable',                'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2100', 'level' => 3, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '2104', 'name_ar' => 'تأمينات اجتماعية مستحقة',   'name_en' => 'Insurance Payable',          'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2100', 'level' => 3, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '2105', 'name_ar' => 'إيرادات مؤجلة',             'name_en' => 'Deferred Revenue',           'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2100', 'level' => 3, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '2106', 'name_ar' => 'أوراق دفع',                 'name_en' => 'Notes Payable',              'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2100', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '2107', 'name_ar' => 'تأمينات عضويات مستحقة',     'name_en' => 'Membership Deposits',        'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2100', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+
+        // Long-term Liabilities
+        ['account_code' => '2200', 'name_ar' => 'خصوم طويلة الأجل',          'name_en' => 'Long-term Liabilities',      'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2000', 'level' => 2, 'is_header' => 1, 'is_system' => 0],
+        ['account_code' => '2201', 'name_ar' => 'قروض طويلة الأجل',          'name_en' => 'Long-term Loans',            'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2200', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+
+        // ══════════════════════════════════════════════════════════
+        // 3. EQUITY
+        // ══════════════════════════════════════════════════════════
+        ['account_code' => '3000', 'name_ar' => 'حقوق الملكية',              'name_en' => 'Equity',                     'account_type' => 'equity',    'account_nature' => 'credit', 'parent_code' => null,   'level' => 1, 'is_header' => 1, 'is_system' => 1],
+        ['account_code' => '3101', 'name_ar' => 'رأس المال',                 'name_en' => 'Capital',                    'account_type' => 'equity',    'account_nature' => 'credit', 'parent_code' => '3000', 'level' => 2, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '3102', 'name_ar' => 'أرباح محتجزة',              'name_en' => 'Retained Earnings',          'account_type' => 'equity',    'account_nature' => 'credit', 'parent_code' => '3000', 'level' => 2, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '3103', 'name_ar' => 'احتياطي قانوني',            'name_en' => 'Legal Reserve',              'account_type' => 'equity',    'account_nature' => 'credit', 'parent_code' => '3000', 'level' => 2, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '3104', 'name_ar' => 'احتياطي عام',               'name_en' => 'General Reserve',            'account_type' => 'equity',    'account_nature' => 'credit', 'parent_code' => '3000', 'level' => 2, 'is_header' => 0, 'is_system' => 0],
+
+        // ══════════════════════════════════════════════════════════
+        // 4. REVENUE
+        // ══════════════════════════════════════════════════════════
+        ['account_code' => '4000', 'name_ar' => 'الإيرادات',                 'name_en' => 'Revenue',                    'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => null,   'level' => 1, 'is_header' => 1, 'is_system' => 1],
+
+        // Operating Revenue
+        ['account_code' => '4100', 'name_ar' => 'إيرادات تشغيلية',           'name_en' => 'Operating Revenue',          'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4000', 'level' => 2, 'is_header' => 1, 'is_system' => 1],
+        ['account_code' => '4101', 'name_ar' => 'إيرادات عضوية',             'name_en' => 'Membership Revenue',         'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4100', 'level' => 3, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '4102', 'name_ar' => 'إيرادات اشتراكات',          'name_en' => 'Subscription Revenue',       'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4100', 'level' => 3, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '4103', 'name_ar' => 'إيرادات مبيعات',            'name_en' => 'Sales Revenue',              'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4100', 'level' => 3, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '4104', 'name_ar' => 'إيرادات غرامات',            'name_en' => 'Fine Revenue',               'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4100', 'level' => 3, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '4105', 'name_ar' => 'إيرادات خدمات',             'name_en' => 'Service Revenue',            'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4100', 'level' => 3, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '4106', 'name_ar' => 'إيرادات إيجارات',           'name_en' => 'Rental Revenue',             'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4100', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '4107', 'name_ar' => 'إيرادات حجوزات ومرافق',     'name_en' => 'Facility Revenue',           'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4100', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '4108', 'name_ar' => 'إيرادات أكاديميات',         'name_en' => 'Academy Revenue',            'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4100', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '4109', 'name_ar' => 'إيرادات كارنيهات',          'name_en' => 'Carnet Revenue',             'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4100', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+
+        // Other Revenue
+        ['account_code' => '4300', 'name_ar' => 'إيرادات أخرى',              'name_en' => 'Other Revenue',              'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4000', 'level' => 2, 'is_header' => 1, 'is_system' => 0],
+        ['account_code' => '4301', 'name_ar' => 'فوائد بنكية دائنة',         'name_en' => 'Bank Interest Income',       'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4300', 'level' => 3, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '4302', 'name_ar' => 'إيرادات متنوعة',            'name_en' => 'Miscellaneous Income',       'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4300', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+
+        // ══════════════════════════════════════════════════════════
+        // 5. EXPENSES
+        // ══════════════════════════════════════════════════════════
+        ['account_code' => '5000', 'name_ar' => 'المصروفات',                 'name_en' => 'Expenses',                   'account_type' => 'expense',   'account_nature' => 'debit', 'parent_code' => null,   'level' => 1, 'is_header' => 1, 'is_system' => 1],
+
+        // Personnel Expenses
+        ['account_code' => '5100', 'name_ar' => 'مصروفات الموظفين',          'name_en' => 'Personnel Expenses',         'account_type' => 'expense',   'account_nature' => 'debit', 'parent_code' => '5000', 'level' => 2, 'is_header' => 1, 'is_system' => 1],
+        ['account_code' => '5101', 'name_ar' => 'مصروفات رواتب وأجور',       'name_en' => 'Salaries & Wages',           'account_type' => 'expense',   'account_nature' => 'debit', 'parent_code' => '5100', 'level' => 3, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '5102', 'name_ar' => 'حصة صاحب العمل تأمينات',    'name_en' => 'Employer Insurance',         'account_type' => 'expense',   'account_nature' => 'debit', 'parent_code' => '5100', 'level' => 3, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '5103', 'name_ar' => 'بدلات وحوافز',              'name_en' => 'Allowances & Bonuses',       'account_type' => 'expense',   'account_nature' => 'debit', 'parent_code' => '5100', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '5104', 'name_ar' => 'مصروفات تدريب',             'name_en' => 'Training Expenses',          'account_type' => 'expense',   'account_nature' => 'debit', 'parent_code' => '5100', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '5105', 'name_ar' => 'مكافأة نهاية خدمة',         'name_en' => 'End of Service Benefits',    'account_type' => 'expense',   'account_nature' => 'debit', 'parent_code' => '5100', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '5106', 'name_ar' => 'تكلفة البضاعة المباعة',     'name_en' => 'Cost of Goods Sold',         'account_type' => 'expense',   'account_nature' => 'debit', 'parent_code' => '5000', 'level' => 2, 'is_header' => 0, 'is_system' => 1],
+
+        // Operating Expenses
+        ['account_code' => '5200', 'name_ar' => 'مصروفات تشغيلية',           'name_en' => 'Operating Expenses',         'account_type' => 'expense',   'account_nature' => 'debit', 'parent_code' => '5000', 'level' => 2, 'is_header' => 1, 'is_system' => 1],
+        ['account_code' => '5201', 'name_ar' => 'مصاريف بنكية',              'name_en' => 'Bank Charges',               'account_type' => 'expense',   'account_nature' => 'debit', 'parent_code' => '5200', 'level' => 3, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '5202', 'name_ar' => 'مصروفات إيجار',             'name_en' => 'Rent Expense',               'account_type' => 'expense',   'account_nature' => 'debit', 'parent_code' => '5200', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '5203', 'name_ar' => 'مصروفات مرافق (كهرباء/مياه/غاز)', 'name_en' => 'Utilities',           'account_type' => 'expense',   'account_nature' => 'debit', 'parent_code' => '5200', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '5204', 'name_ar' => 'مصروفات صيانة',             'name_en' => 'Maintenance Expense',        'account_type' => 'expense',   'account_nature' => 'debit', 'parent_code' => '5200', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '5205', 'name_ar' => 'مصروفات إهلاك',             'name_en' => 'Depreciation Expense',       'account_type' => 'expense',   'account_nature' => 'debit', 'parent_code' => '5200', 'level' => 3, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '5206', 'name_ar' => 'مصروفات نظافة',             'name_en' => 'Cleaning Expense',           'account_type' => 'expense',   'account_nature' => 'debit', 'parent_code' => '5200', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '5207', 'name_ar' => 'مصروفات أمن وحراسة',        'name_en' => 'Security Expense',           'account_type' => 'expense',   'account_nature' => 'debit', 'parent_code' => '5200', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '5208', 'name_ar' => 'مصروفات تأمين (ممتلكات)',   'name_en' => 'Property Insurance',         'account_type' => 'expense',   'account_nature' => 'debit', 'parent_code' => '5200', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '5209', 'name_ar' => 'مصروفات اتصالات وإنترنت',   'name_en' => 'Communications',             'account_type' => 'expense',   'account_nature' => 'debit', 'parent_code' => '5200', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '5210', 'name_ar' => 'مصروفات مطبوعات وقرطاسية',  'name_en' => 'Printing & Stationery',      'account_type' => 'expense',   'account_nature' => 'debit', 'parent_code' => '5200', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '5211', 'name_ar' => 'مصروفات ضيافة',             'name_en' => 'Hospitality',                'account_type' => 'expense',   'account_nature' => 'debit', 'parent_code' => '5200', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '5212', 'name_ar' => 'مصروفات نقل ومواصلات',      'name_en' => 'Transportation',             'account_type' => 'expense',   'account_nature' => 'debit', 'parent_code' => '5200', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '5213', 'name_ar' => 'مصروفات إعلان وتسويق',      'name_en' => 'Marketing & Advertising',    'account_type' => 'expense',   'account_nature' => 'debit', 'parent_code' => '5200', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '5214', 'name_ar' => 'مصروفات رسوم حكومية',       'name_en' => 'Government Fees',            'account_type' => 'expense',   'account_nature' => 'debit', 'parent_code' => '5200', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '5215', 'name_ar' => 'مصروفات استشارات قانونية',   'name_en' => 'Legal & Professional Fees',  'account_type' => 'expense',   'account_nature' => 'debit', 'parent_code' => '5200', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '5299', 'name_ar' => 'مصروفات متنوعة',            'name_en' => 'Miscellaneous Expenses',     'account_type' => 'expense',   'account_nature' => 'debit', 'parent_code' => '5200', 'level' => 3, 'is_header' => 0, 'is_system' => 0],
+    ];
+
+    // Build code => id map as we insert, so children can resolve parent_id
+    $codeToId = [];
+    $now = date('Y-m-d H:i:s');
+
+    foreach ($accounts as $acct) {
+        // Skip if already seeded
+        $existing = $db->selectOne(
+            "SELECT id FROM chart_of_accounts WHERE account_code = ?",
+            [$acct['account_code']]
+        );
+        if ($existing) {
+            $codeToId[$acct['account_code']] = (int) $existing['id'];
+            continue;
+        }
+
+        // Resolve parent_code to parent_id
+        $parentId = null;
+        $parentCode = $acct['parent_code'] ?? null;
+        if ($parentCode !== null && isset($codeToId[$parentCode])) {
+            $parentId = $codeToId[$parentCode];
+        }
+
+        unset($acct['parent_code']);
+
+        $insertId = $db->insert('chart_of_accounts', array_merge($acct, [
+            'parent_id'       => $parentId,
+            'opening_balance' => '0.00',
+            'current_balance' => '0.00',
+            'is_active'       => 1,
+            'created_at'      => $now,
+            'updated_at'      => $now,
+        ]));
+
+        $codeToId[$acct['account_code']] = $insertId;
+    }
+};