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/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/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(); ?>