add these

app/Modules/Accounting/Controllers/AccountStatementController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Controllers;
+
+use App\Core\Controller;
+use App\Core\Request;
+use App\Core\Response;
+use App\Core\App;
+use App\Modules\Accounting\Services\AccountStatementService;
+
+class AccountStatementController extends Controller
+{
+    public function customerStatement(Request $request): Response
+    {
+        $this->authorize('accounting.statements.view');
+        $db = App::getInstance()->db();
+
+        $memberId = (int) $request->get('member_id', 0);
+        $dateFrom = $request->get('date_from', '');
+        $dateTo = $request->get('date_to', '');
+
+        $statement = null;
+        $member = null;
+
+        if ($memberId > 0) {
+            $member = $db->selectOne("SELECT id, full_name_ar, membership_number, credit_limit, credit_balance FROM members WHERE id = ?", [$memberId]);
+            $statement = AccountStatementService::getCustomerStatement(
+                $memberId,
+                $dateFrom ?: null,
+                $dateTo ?: null
+            );
+        }
+
+        $members = $db->select("SELECT id, full_name_ar, membership_number FROM members WHERE is_archived = 0 ORDER BY full_name_ar LIMIT 1000");
+
+        return $this->view('Accounting.Views.statements.customer', [
+            'members' => $members,
+            'member' => $member,
+            'statement' => $statement,
+            'filters' => ['member_id' => $memberId, 'date_from' => $dateFrom, 'date_to' => $dateTo],
+        ]);
+    }
+
+    public function supplierStatement(Request $request): Response
+    {
+        $this->authorize('accounting.statements.view');
+        $db = App::getInstance()->db();
+
+        $supplierId = (int) $request->get('supplier_id', 0);
+        $dateFrom = $request->get('date_from', '');
+        $dateTo = $request->get('date_to', '');
+
+        $statement = null;
+        $supplier = null;
+
+        if ($supplierId > 0) {
+            $supplier = $db->selectOne("SELECT id, name_ar, code, credit_limit, credit_balance FROM suppliers WHERE id = ?", [$supplierId]);
+            $statement = AccountStatementService::getSupplierStatement(
+                $supplierId,
+                $dateFrom ?: null,
+                $dateTo ?: null
+            );
+        }
+
+        $suppliers = $db->select("SELECT id, name_ar, code FROM suppliers WHERE is_archived = 0 ORDER BY name_ar");
+
+        return $this->view('Accounting.Views.statements.supplier', [
+            'suppliers' => $suppliers,
+            'supplier' => $supplier,
+            'statement' => $statement,
+            'filters' => ['supplier_id' => $supplierId, 'date_from' => $dateFrom, 'date_to' => $dateTo],
+        ]);
+    }
+
+    public function dailyCash(Request $request): Response
+    {
+        $this->authorize('accounting.cash.view');
+        $db = App::getInstance()->db();
+
+        $date = $request->get('date', date('Y-m-d'));
+
+        $movements = $db->select(
+            "SELECT * FROM daily_cash_movements WHERE movement_date = ? ORDER BY bank_account_id, safe_id",
+            [$date]
+        );
+
+        $bankAccounts = $db->select("SELECT id, account_name_ar FROM bank_accounts WHERE is_active = 1");
+
+        return $this->view('Accounting.Views.statements.daily_cash', [
+            'movements' => $movements,
+            'bankAccounts' => $bankAccounts,
+            'date' => $date,
+        ]);
+    }
+}

app/Modules/Accounting/Controllers/BankLoanController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Controllers;
+
+use App\Core\Controller;
+use App\Core\Request;
+use App\Core\Response;
+use App\Core\App;
+use App\Modules\Accounting\Services\BankLoanService;
+
+class BankLoanController extends Controller
+{
+    public function index(Request $request): Response
+    {
+        $this->authorize('accounting.loans.view');
+        $db = App::getInstance()->db();
+
+        $status = $request->get('status', '');
+        $where = '1=1';
+        $params = [];
+
+        if ($status) {
+            $where .= ' AND l.status = ?';
+            $params[] = $status;
+        }
+
+        $loans = $db->select(
+            "SELECT l.*, ba.account_name_ar as bank_name
+             FROM bank_loans l
+             LEFT JOIN bank_accounts ba ON ba.id = l.bank_account_id
+             WHERE {$where}
+             ORDER BY l.created_at DESC",
+            $params
+        );
+
+        return $this->view('Accounting.Views.loans.index', [
+            'loans' => $loans,
+            'status' => $status,
+        ]);
+    }
+
+    public function create(Request $request): Response
+    {
+        $this->authorize('accounting.loans.manage');
+        $db = App::getInstance()->db();
+
+        $bankAccounts = $db->select("SELECT id, account_name_ar FROM bank_accounts WHERE is_active = 1 ORDER BY account_name_ar");
+
+        return $this->view('Accounting.Views.loans.form', [
+            'loan' => null,
+            'bankAccounts' => $bankAccounts,
+        ]);
+    }
+
+    public function store(Request $request): Response
+    {
+        $this->authorize('accounting.loans.manage');
+
+        $data = [
+            'bank_account_id' => (int) $request->post('bank_account_id'),
+            'loan_type' => $request->post('loan_type', 'term'),
+            'principal_amount' => $request->post('principal_amount'),
+            'interest_rate' => $request->post('interest_rate'),
+            'term_months' => (int) $request->post('term_months'),
+            'start_date' => $request->post('start_date'),
+            'collateral_description' => $request->post('collateral_description'),
+            'notes' => $request->post('notes'),
+        ];
+
+        $result = BankLoanService::createLoan($data);
+
+        if (!$result['success']) {
+            return $this->redirect('/accounting/loans/create')->withError($result['error']);
+        }
+
+        return $this->redirect('/accounting/loans/' . $result['loan_id'])->withSuccess('تم إنشاء القرض بنجاح');
+    }
+
+    public function show(Request $request, string $id): Response
+    {
+        $this->authorize('accounting.loans.view');
+        $db = App::getInstance()->db();
+
+        $loan = $db->selectOne(
+            "SELECT l.*, ba.account_name_ar as bank_name
+             FROM bank_loans l
+             LEFT JOIN bank_accounts ba ON ba.id = l.bank_account_id
+             WHERE l.id = ?",
+            [(int) $id]
+        );
+
+        if (!$loan) {
+            return $this->redirect('/accounting/loans')->withError('القرض غير موجود');
+        }
+
+        $schedule = BankLoanService::getSchedule((int) $id);
+
+        return $this->view('Accounting.Views.loans.show', [
+            'loan' => $loan,
+            'schedule' => $schedule,
+        ]);
+    }
+
+    public function recordPayment(Request $request, string $id): Response
+    {
+        $this->authorize('accounting.loans.manage');
+
+        $installmentNumber = (int) $request->post('installment_number');
+        $paidAmount = $request->post('paid_amount');
+        $paidDate = $request->post('paid_date');
+
+        $result = BankLoanService::recordPayment((int) $id, $installmentNumber, $paidAmount, $paidDate);
+
+        if (!$result['success']) {
+            return $this->redirect('/accounting/loans/' . $id)->withError($result['error']);
+        }
+
+        return $this->redirect('/accounting/loans/' . $id)->withSuccess('تم تسجيل السداد بنجاح');
+    }
+}

app/Modules/Accounting/Controllers/DocumentaryCreditController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Controllers;
+
+use App\Core\Controller;
+use App\Core\Request;
+use App\Core\Response;
+use App\Core\App;
+
+class DocumentaryCreditController extends Controller
+{
+    public function index(Request $request): Response
+    {
+        $this->authorize('accounting.lc.view');
+        $db = App::getInstance()->db();
+
+        $status = $request->get('status', '');
+        $where = '1=1';
+        $params = [];
+
+        if ($status) {
+            $where .= ' AND lc.status = ?';
+            $params[] = $status;
+        }
+
+        $credits = $db->select(
+            "SELECT lc.*, ba.account_name_ar as bank_name, s.name_ar as supplier_name
+             FROM documentary_credits lc
+             LEFT JOIN bank_accounts ba ON ba.id = lc.issuing_bank_id
+             LEFT JOIN suppliers s ON s.id = lc.beneficiary_supplier_id
+             WHERE {$where}
+             ORDER BY lc.created_at DESC",
+            $params
+        );
+
+        return $this->view('Accounting.Views.documentary_credits.index', [
+            'credits' => $credits,
+            'status' => $status,
+        ]);
+    }
+
+    public function create(Request $request): Response
+    {
+        $this->authorize('accounting.lc.manage');
+        $db = App::getInstance()->db();
+
+        $bankAccounts = $db->select("SELECT id, account_name_ar FROM bank_accounts WHERE is_active = 1 ORDER BY account_name_ar");
+        $suppliers = $db->select("SELECT id, name_ar FROM suppliers WHERE is_archived = 0 ORDER BY name_ar");
+
+        return $this->view('Accounting.Views.documentary_credits.form', [
+            'credit' => null,
+            'bankAccounts' => $bankAccounts,
+            'suppliers' => $suppliers,
+        ]);
+    }
+
+    public function store(Request $request): Response
+    {
+        $this->authorize('accounting.lc.manage');
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        $lcNumber = 'LC-' . date('Ymd') . '-' . str_pad((string) random_int(1, 9999), 4, '0', STR_PAD_LEFT);
+
+        $amount = (string) $request->post('amount');
+        $marginPct = (string) $request->post('margin_percentage', '0');
+        $marginAmount = bcmul($amount, bcdiv($marginPct, '100', 4), 2);
+
+        $lcId = $db->insert('documentary_credits', [
+            'lc_number' => $lcNumber,
+            'issuing_bank_id' => (int) $request->post('issuing_bank_id'),
+            'beneficiary_supplier_id' => $request->post('beneficiary_supplier_id') ?: null,
+            'beneficiary_name' => $request->post('beneficiary_name'),
+            'amount' => $amount,
+            'currency_code' => $request->post('currency_code', 'EGP'),
+            'margin_percentage' => $marginPct,
+            'margin_amount' => $marginAmount,
+            'opening_date' => $request->post('opening_date'),
+            'expiry_date' => $request->post('expiry_date'),
+            'shipment_date' => $request->post('shipment_date') ?: null,
+            'status' => 'opened',
+            'terms' => $request->post('terms'),
+            'purchase_order_id' => $request->post('purchase_order_id') ?: null,
+            'notes' => $request->post('notes'),
+            'created_by' => $employee ? (int) $employee->id : null,
+        ]);
+
+        return $this->redirect('/accounting/documentary-credits/' . $lcId)->withSuccess('تم فتح الاعتماد المستندي بنجاح — رقم: ' . $lcNumber);
+    }
+
+    public function show(Request $request, string $id): Response
+    {
+        $this->authorize('accounting.lc.view');
+        $db = App::getInstance()->db();
+
+        $credit = $db->selectOne(
+            "SELECT lc.*, ba.account_name_ar as bank_name, s.name_ar as supplier_name
+             FROM documentary_credits lc
+             LEFT JOIN bank_accounts ba ON ba.id = lc.issuing_bank_id
+             LEFT JOIN suppliers s ON s.id = lc.beneficiary_supplier_id
+             WHERE lc.id = ?",
+            [(int) $id]
+        );
+
+        if (!$credit) {
+            return $this->redirect('/accounting/documentary-credits')->withError('الاعتماد غير موجود');
+        }
+
+        $documents = $db->select("SELECT * FROM lc_documents WHERE lc_id = ? ORDER BY created_at DESC", [(int) $id]);
+
+        return $this->view('Accounting.Views.documentary_credits.show', [
+            'credit' => $credit,
+            'documents' => $documents,
+        ]);
+    }
+
+    public function updateStatus(Request $request, string $id): Response
+    {
+        $this->authorize('accounting.lc.manage');
+        $db = App::getInstance()->db();
+
+        $newStatus = $request->post('status');
+        $db->update('documentary_credits', ['status' => $newStatus], 'id = ?', [(int) $id]);
+
+        return $this->redirect('/accounting/documentary-credits/' . $id)->withSuccess('تم تحديث حالة الاعتماد');
+    }
+}

app/Modules/Accounting/Controllers/LetterOfGuaranteeController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Controllers;
+
+use App\Core\Controller;
+use App\Core\Request;
+use App\Core\Response;
+use App\Core\App;
+
+class LetterOfGuaranteeController extends Controller
+{
+    public function index(Request $request): Response
+    {
+        $this->authorize('accounting.guarantee.view');
+        $db = App::getInstance()->db();
+
+        $status = $request->get('status', '');
+        $type = $request->get('type', '');
+        $where = '1=1';
+        $params = [];
+
+        if ($status) {
+            $where .= ' AND lg.status = ?';
+            $params[] = $status;
+        }
+        if ($type) {
+            $where .= ' AND lg.guarantee_type = ?';
+            $params[] = $type;
+        }
+
+        $guarantees = $db->select(
+            "SELECT lg.*, ba.account_name_ar as bank_name
+             FROM letters_of_guarantee lg
+             LEFT JOIN bank_accounts ba ON ba.id = lg.bank_account_id
+             WHERE {$where}
+             ORDER BY lg.expiry_date ASC",
+            $params
+        );
+
+        return $this->view('Accounting.Views.guarantees.index', [
+            'guarantees' => $guarantees,
+            'status' => $status,
+            'type' => $type,
+        ]);
+    }
+
+    public function create(Request $request): Response
+    {
+        $this->authorize('accounting.guarantee.manage');
+        $db = App::getInstance()->db();
+
+        $bankAccounts = $db->select("SELECT id, account_name_ar FROM bank_accounts WHERE is_active = 1 ORDER BY account_name_ar");
+
+        return $this->view('Accounting.Views.guarantees.form', [
+            'guarantee' => null,
+            'bankAccounts' => $bankAccounts,
+        ]);
+    }
+
+    public function store(Request $request): Response
+    {
+        $this->authorize('accounting.guarantee.manage');
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        $guaranteeNumber = 'LG-' . date('Ymd') . '-' . str_pad((string) random_int(1, 9999), 4, '0', STR_PAD_LEFT);
+
+        $amount = (string) $request->post('amount');
+        $marginPct = (string) $request->post('margin_percentage', '0');
+        $marginAmount = bcmul($amount, bcdiv($marginPct, '100', 4), 2);
+        $commissionRate = (string) $request->post('commission_rate', '0');
+        $commissionAmount = bcmul($amount, bcdiv($commissionRate, '100', 6), 2);
+
+        $lgId = $db->insert('letters_of_guarantee', [
+            'guarantee_number' => $guaranteeNumber,
+            'bank_account_id' => (int) $request->post('bank_account_id'),
+            'beneficiary_name' => $request->post('beneficiary_name'),
+            'guarantee_type' => $request->post('guarantee_type'),
+            'amount' => $amount,
+            'currency_code' => $request->post('currency_code', 'EGP'),
+            'margin_percentage' => $marginPct,
+            'margin_amount' => $marginAmount,
+            'commission_rate' => $commissionRate,
+            'commission_amount' => $commissionAmount,
+            'issue_date' => $request->post('issue_date'),
+            'expiry_date' => $request->post('expiry_date'),
+            'status' => 'issued',
+            'related_contract' => $request->post('related_contract'),
+            'notes' => $request->post('notes'),
+            'created_by' => $employee ? (int) $employee->id : null,
+        ]);
+
+        return $this->redirect('/accounting/guarantees/' . $lgId)->withSuccess('تم إصدار خطاب الضمان بنجاح — رقم: ' . $guaranteeNumber);
+    }
+
+    public function show(Request $request, string $id): Response
+    {
+        $this->authorize('accounting.guarantee.view');
+        $db = App::getInstance()->db();
+
+        $guarantee = $db->selectOne(
+            "SELECT lg.*, ba.account_name_ar as bank_name
+             FROM letters_of_guarantee lg
+             LEFT JOIN bank_accounts ba ON ba.id = lg.bank_account_id
+             WHERE lg.id = ?",
+            [(int) $id]
+        );
+
+        if (!$guarantee) {
+            return $this->redirect('/accounting/guarantees')->withError('خطاب الضمان غير موجود');
+        }
+
+        return $this->view('Accounting.Views.guarantees.show', ['guarantee' => $guarantee]);
+    }
+
+    public function updateStatus(Request $request, string $id): Response
+    {
+        $this->authorize('accounting.guarantee.manage');
+        $db = App::getInstance()->db();
+
+        $newStatus = $request->post('status');
+        $updateData = ['status' => $newStatus];
+
+        if ($newStatus === 'renewed') {
+            $updateData['renewal_date'] = date('Y-m-d');
+            $updateData['expiry_date'] = $request->post('new_expiry_date');
+        }
+
+        $db->update('letters_of_guarantee', $updateData, 'id = ?', [(int) $id]);
+
+        return $this->redirect('/accounting/guarantees/' . $id)->withSuccess('تم تحديث حالة خطاب الضمان');
+    }
+}

app/Modules/Accounting/Controllers/SettlementController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Controllers;
+
+use App\Core\Controller;
+use App\Core\Request;
+use App\Core\Response;
+use App\Core\App;
+use App\Modules\Accounting\Services\CrossEntitySettlementService;
+
+class SettlementController extends Controller
+{
+    public function index(Request $request): Response
+    {
+        $this->authorize('accounting.settlements.view');
+        $db = App::getInstance()->db();
+
+        $settlements = $db->select(
+            "SELECT * FROM cross_entity_settlements ORDER BY created_at DESC LIMIT 100"
+        );
+
+        return $this->view('Accounting.Views.settlements.index', [
+            'settlements' => $settlements,
+        ]);
+    }
+
+    public function create(Request $request): Response
+    {
+        $this->authorize('accounting.settlements.manage');
+        $db = App::getInstance()->db();
+
+        $suppliers = $db->select("SELECT id, name_ar FROM suppliers WHERE is_archived = 0 ORDER BY name_ar");
+        $members = $db->select("SELECT id, full_name_ar, membership_number FROM members WHERE is_archived = 0 ORDER BY full_name_ar LIMIT 500");
+        $bankAccounts = $db->select("SELECT id, account_name_ar FROM bank_accounts WHERE is_active = 1 ORDER BY account_name_ar");
+
+        return $this->view('Accounting.Views.settlements.form', [
+            'suppliers' => $suppliers,
+            'members' => $members,
+            'bankAccounts' => $bankAccounts,
+        ]);
+    }
+
+    public function store(Request $request): Response
+    {
+        $this->authorize('accounting.settlements.manage');
+
+        $data = [
+            'settlement_date' => $request->post('settlement_date'),
+            'from_entity_type' => $request->post('from_entity_type'),
+            'from_entity_id' => $request->post('from_entity_id'),
+            'from_entity_name' => $request->post('from_entity_name'),
+            'to_entity_type' => $request->post('to_entity_type'),
+            'to_entity_id' => $request->post('to_entity_id'),
+            'to_entity_name' => $request->post('to_entity_name'),
+            'amount' => $request->post('amount'),
+            'purpose' => $request->post('purpose', 'payment'),
+            'description' => $request->post('description'),
+        ];
+
+        $result = CrossEntitySettlementService::create($data);
+
+        if (!$result['success']) {
+            return $this->redirect('/accounting/settlements/create')->withError($result['error']);
+        }
+
+        return $this->redirect('/accounting/settlements')->withSuccess('تم إنشاء التسوية بنجاح — رقم: ' . $result['settlement_number']);
+    }
+
+    public function approve(Request $request, string $id): Response
+    {
+        $this->authorize('accounting.settlements.approve');
+
+        $result = CrossEntitySettlementService::approve((int) $id);
+
+        if (!$result['success']) {
+            return $this->redirect('/accounting/settlements')->withError($result['error']);
+        }
+
+        return $this->redirect('/accounting/settlements')->withSuccess('تم اعتماد وترحيل التسوية بنجاح');
+    }
+}

app/Modules/Accounting/Routes.php

@@ -118,4 +118,36 @@ return [
     ['GET',  '/accounting/reports/member-statement',              'Accounting\Controllers\ReportController@memberStatement',        ['auth'], 'accounting.reports.member_statement'],
     ['GET',  '/accounting/reports/treasury',                     'Accounting\Controllers\ReportController@treasury',                ['auth'], 'accounting.reports.treasury'],
     ['GET',  '/accounting/reports/revenue-analysis',             'Accounting\Controllers\ReportController@revenueAnalysis',         ['auth'], 'accounting.reports.revenue_analysis'],
+
+    // ── Account Statements ──────────────────────────────────
+    ['GET',  '/accounting/statements/customer',                  'Accounting\Controllers\AccountStatementController@customerStatement', ['auth'], 'accounting.statements.view'],
+    ['GET',  '/accounting/statements/supplier',                  'Accounting\Controllers\AccountStatementController@supplierStatement', ['auth'], 'accounting.statements.view'],
+    ['GET',  '/accounting/statements/daily-cash',                'Accounting\Controllers\AccountStatementController@dailyCash',         ['auth'], 'accounting.cash.view'],
+
+    // ── Bank Loans ──────────────────────────────────────────
+    ['GET',  '/accounting/loans',                                'Accounting\Controllers\BankLoanController@index',                 ['auth'], 'accounting.loans.view'],
+    ['GET',  '/accounting/loans/create',                         'Accounting\Controllers\BankLoanController@create',                ['auth'], 'accounting.loans.manage'],
+    ['POST', '/accounting/loans',                                'Accounting\Controllers\BankLoanController@store',                 ['auth', 'csrf'], 'accounting.loans.manage'],
+    ['GET',  '/accounting/loans/{id:\d+}',                       'Accounting\Controllers\BankLoanController@show',                  ['auth'], 'accounting.loans.view'],
+    ['POST', '/accounting/loans/{id:\d+}/payment',               'Accounting\Controllers\BankLoanController@recordPayment',         ['auth', 'csrf'], 'accounting.loans.manage'],
+
+    // ── Cross-Entity Settlements ────────────────────────────
+    ['GET',  '/accounting/settlements',                          'Accounting\Controllers\SettlementController@index',               ['auth'], 'accounting.settlements.view'],
+    ['GET',  '/accounting/settlements/create',                   'Accounting\Controllers\SettlementController@create',              ['auth'], 'accounting.settlements.manage'],
+    ['POST', '/accounting/settlements',                          'Accounting\Controllers\SettlementController@store',               ['auth', 'csrf'], 'accounting.settlements.manage'],
+    ['POST', '/accounting/settlements/{id:\d+}/approve',         'Accounting\Controllers\SettlementController@approve',             ['auth', 'csrf'], 'accounting.settlements.approve'],
+
+    // ── Documentary Credits ─────────────────────────────────
+    ['GET',  '/accounting/documentary-credits',                  'Accounting\Controllers\DocumentaryCreditController@index',        ['auth'], 'accounting.lc.view'],
+    ['GET',  '/accounting/documentary-credits/create',           'Accounting\Controllers\DocumentaryCreditController@create',       ['auth'], 'accounting.lc.manage'],
+    ['POST', '/accounting/documentary-credits',                  'Accounting\Controllers\DocumentaryCreditController@store',        ['auth', 'csrf'], 'accounting.lc.manage'],
+    ['GET',  '/accounting/documentary-credits/{id:\d+}',         'Accounting\Controllers\DocumentaryCreditController@show',         ['auth'], 'accounting.lc.view'],
+    ['POST', '/accounting/documentary-credits/{id:\d+}/status',  'Accounting\Controllers\DocumentaryCreditController@updateStatus', ['auth', 'csrf'], 'accounting.lc.manage'],
+
+    // ── Letters of Guarantee ────────────────────────────────
+    ['GET',  '/accounting/guarantees',                           'Accounting\Controllers\LetterOfGuaranteeController@index',        ['auth'], 'accounting.guarantee.view'],
+    ['GET',  '/accounting/guarantees/create',                    'Accounting\Controllers\LetterOfGuaranteeController@create',       ['auth'], 'accounting.guarantee.manage'],
+    ['POST', '/accounting/guarantees',                           'Accounting\Controllers\LetterOfGuaranteeController@store',        ['auth', 'csrf'], 'accounting.guarantee.manage'],
+    ['GET',  '/accounting/guarantees/{id:\d+}',                  'Accounting\Controllers\LetterOfGuaranteeController@show',         ['auth'], 'accounting.guarantee.view'],
+    ['POST', '/accounting/guarantees/{id:\d+}/status',           'Accounting\Controllers\LetterOfGuaranteeController@updateStatus', ['auth', 'csrf'], 'accounting.guarantee.manage'],
 ];

app/Modules/Accounting/Services/AccountStatementService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Services;
+
+use App\Core\App;
+
+final class AccountStatementService
+{
+    public static function getCustomerStatement(int $memberId, ?string $dateFrom = null, ?string $dateTo = null): array
+    {
+        $db = App::getInstance()->db();
+        $where = 'member_id = ?';
+        $params = [$memberId];
+
+        if ($dateFrom) {
+            $where .= ' AND transaction_date >= ?';
+            $params[] = $dateFrom;
+        }
+        if ($dateTo) {
+            $where .= ' AND transaction_date <= ?';
+            $params[] = $dateTo;
+        }
+
+        $transactions = $db->select(
+            "SELECT * FROM customer_transactions WHERE {$where} ORDER BY transaction_date ASC, id ASC",
+            $params
+        );
+
+        $runningBalance = '0.00';
+        if ($dateFrom) {
+            $priorRow = $db->selectOne(
+                "SELECT COALESCE(SUM(debit) - SUM(credit), 0) as balance
+                 FROM customer_transactions WHERE member_id = ? AND transaction_date < ?",
+                [$memberId, $dateFrom]
+            );
+            $runningBalance = (string) ($priorRow['balance'] ?? '0.00');
+        }
+
+        $result = [];
+        foreach ($transactions as $tx) {
+            $runningBalance = bcadd(bcsub($runningBalance, (string) $tx['credit'], 2), (string) $tx['debit'], 2);
+            $tx['running_balance'] = $runningBalance;
+            $result[] = $tx;
+        }
+
+        $totalDebit = '0.00';
+        $totalCredit = '0.00';
+        foreach ($transactions as $tx) {
+            $totalDebit = bcadd($totalDebit, (string) $tx['debit'], 2);
+            $totalCredit = bcadd($totalCredit, (string) $tx['credit'], 2);
+        }
+
+        return [
+            'transactions' => $result,
+            'opening_balance' => $dateFrom ? (string) ($priorRow['balance'] ?? '0.00') : '0.00',
+            'total_debit' => $totalDebit,
+            'total_credit' => $totalCredit,
+            'closing_balance' => $runningBalance,
+        ];
+    }
+
+    public static function getSupplierStatement(int $supplierId, ?string $dateFrom = null, ?string $dateTo = null): array
+    {
+        $db = App::getInstance()->db();
+        $where = 'supplier_id = ?';
+        $params = [$supplierId];
+
+        if ($dateFrom) {
+            $where .= ' AND transaction_date >= ?';
+            $params[] = $dateFrom;
+        }
+        if ($dateTo) {
+            $where .= ' AND transaction_date <= ?';
+            $params[] = $dateTo;
+        }
+
+        $transactions = $db->select(
+            "SELECT * FROM supplier_transactions WHERE {$where} ORDER BY transaction_date ASC, id ASC",
+            $params
+        );
+
+        $runningBalance = '0.00';
+        if ($dateFrom) {
+            $priorRow = $db->selectOne(
+                "SELECT COALESCE(SUM(credit) - SUM(debit), 0) as balance
+                 FROM supplier_transactions WHERE supplier_id = ? AND transaction_date < ?",
+                [$supplierId, $dateFrom]
+            );
+            $runningBalance = (string) ($priorRow['balance'] ?? '0.00');
+        }
+
+        $result = [];
+        foreach ($transactions as $tx) {
+            $runningBalance = bcadd(bcsub($runningBalance, (string) $tx['debit'], 2), (string) $tx['credit'], 2);
+            $tx['running_balance'] = $runningBalance;
+            $result[] = $tx;
+        }
+
+        $totalDebit = '0.00';
+        $totalCredit = '0.00';
+        foreach ($transactions as $tx) {
+            $totalDebit = bcadd($totalDebit, (string) $tx['debit'], 2);
+            $totalCredit = bcadd($totalCredit, (string) $tx['credit'], 2);
+        }
+
+        return [
+            'transactions' => $result,
+            'opening_balance' => $dateFrom ? (string) ($priorRow['balance'] ?? '0.00') : '0.00',
+            'total_debit' => $totalDebit,
+            'total_credit' => $totalCredit,
+            'closing_balance' => $runningBalance,
+        ];
+    }
+
+    public static function recordCustomerTransaction(array $data): int
+    {
+        $db = App::getInstance()->db();
+
+        return $db->insert('customer_transactions', [
+            'member_id' => (int) $data['member_id'],
+            'transaction_date' => $data['transaction_date'] ?? date('Y-m-d'),
+            'document_type' => $data['document_type'],
+            'document_id' => $data['document_id'] ?? null,
+            'document_number' => $data['document_number'] ?? null,
+            'description' => $data['description'],
+            'debit' => $data['debit'] ?? '0.00',
+            'credit' => $data['credit'] ?? '0.00',
+            'branch_id' => $data['branch_id'] ?? null,
+        ]);
+    }
+
+    public static function recordSupplierTransaction(array $data): int
+    {
+        $db = App::getInstance()->db();
+
+        return $db->insert('supplier_transactions', [
+            'supplier_id' => (int) $data['supplier_id'],
+            'transaction_date' => $data['transaction_date'] ?? date('Y-m-d'),
+            'document_type' => $data['document_type'],
+            'document_id' => $data['document_id'] ?? null,
+            'document_number' => $data['document_number'] ?? null,
+            'description' => $data['description'],
+            'debit' => $data['debit'] ?? '0.00',
+            'credit' => $data['credit'] ?? '0.00',
+        ]);
+    }
+}

app/Modules/Accounting/Services/BankLoanService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Services;
+
+use App\Core\App;
+use App\Core\EventBus;
+
+final class BankLoanService
+{
+    public static function createLoan(array $data): array
+    {
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        $principal = (string) $data['principal_amount'];
+        $rate = (string) $data['interest_rate'];
+        $termMonths = (int) $data['term_months'];
+        $startDate = $data['start_date'];
+
+        $monthlyRate = bcdiv($rate, '1200', 8);
+        $monthlyPayment = self::calculateMonthlyPayment($principal, $monthlyRate, $termMonths);
+        $totalInterest = bcsub(bcmul($monthlyPayment, (string) $termMonths, 2), $principal, 2);
+        $endDate = date('Y-m-d', strtotime($startDate . " +{$termMonths} months"));
+
+        $loanNumber = 'LOAN-' . date('Ymd') . '-' . str_pad((string) random_int(1, 9999), 4, '0', STR_PAD_LEFT);
+
+        $db->beginTransaction();
+        try {
+            $loanId = $db->insert('bank_loans', [
+                'loan_number' => $loanNumber,
+                'bank_account_id' => (int) $data['bank_account_id'],
+                'loan_type' => $data['loan_type'] ?? 'term',
+                'principal_amount' => $principal,
+                'interest_rate' => $rate,
+                'term_months' => $termMonths,
+                'start_date' => $startDate,
+                'end_date' => $endDate,
+                'monthly_payment' => $monthlyPayment,
+                'outstanding_balance' => $principal,
+                'total_interest' => $totalInterest,
+                'collateral_description' => $data['collateral_description'] ?? null,
+                'notes' => $data['notes'] ?? null,
+                'created_by' => $employee ? (int) $employee->id : null,
+            ]);
+
+            self::generateAmortizationSchedule($loanId, $principal, $monthlyRate, $monthlyPayment, $termMonths, $startDate);
+
+            $db->commit();
+
+            EventBus::dispatch('bank_loan.created', ['loan_id' => $loanId]);
+
+            return ['success' => true, 'loan_id' => $loanId, 'loan_number' => $loanNumber];
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            return ['success' => false, 'error' => $e->getMessage()];
+        }
+    }
+
+    private static function calculateMonthlyPayment(string $principal, string $monthlyRate, int $termMonths): string
+    {
+        if (bccomp($monthlyRate, '0', 8) === 0) {
+            return bcdiv($principal, (string) $termMonths, 2);
+        }
+
+        $onePlusR = bcadd('1', $monthlyRate, 8);
+        $power = bcpow($onePlusR, (string) $termMonths, 8);
+        $numerator = bcmul($principal, bcmul($monthlyRate, $power, 8), 8);
+        $denominator = bcsub($power, '1', 8);
+
+        return bcdiv($numerator, $denominator, 2);
+    }
+
+    private static function generateAmortizationSchedule(int $loanId, string $principal, string $monthlyRate, string $monthlyPayment, int $termMonths, string $startDate): void
+    {
+        $db = App::getInstance()->db();
+        $balance = $principal;
+
+        for ($i = 1; $i <= $termMonths; $i++) {
+            $interest = bcmul($balance, $monthlyRate, 2);
+            $principalPart = bcsub($monthlyPayment, $interest, 2);
+
+            if ($i === $termMonths) {
+                $principalPart = $balance;
+                $monthlyPayment = bcadd($principalPart, $interest, 2);
+            }
+
+            $balance = bcsub($balance, $principalPart, 2);
+            $dueDate = date('Y-m-d', strtotime($startDate . " +{$i} months"));
+
+            $db->insert('bank_loan_schedule', [
+                'loan_id' => $loanId,
+                'installment_number' => $i,
+                'due_date' => $dueDate,
+                'principal_amount' => $principalPart,
+                'interest_amount' => $interest,
+                'total_amount' => bcadd($principalPart, $interest, 2),
+                'status' => 'upcoming',
+            ]);
+        }
+    }
+
+    public static function recordPayment(int $loanId, int $installmentNumber, string $paidAmount, ?string $paidDate = null): array
+    {
+        $db = App::getInstance()->db();
+
+        $schedule = $db->selectOne(
+            "SELECT * FROM bank_loan_schedule WHERE loan_id = ? AND installment_number = ?",
+            [$loanId, $installmentNumber]
+        );
+
+        if (!$schedule) {
+            return ['success' => false, 'error' => 'القسط غير موجود'];
+        }
+
+        $db->beginTransaction();
+        try {
+            $db->update('bank_loan_schedule', [
+                'paid_amount' => $paidAmount,
+                'paid_date' => $paidDate ?? date('Y-m-d'),
+                'status' => 'paid',
+            ], 'id = ?', [$schedule['id']]);
+
+            $db->query(
+                "UPDATE bank_loans SET outstanding_balance = outstanding_balance - ?, total_paid = total_paid + ? WHERE id = ?",
+                [$schedule['principal_amount'], $paidAmount, $loanId]
+            );
+
+            $allPaid = $db->selectOne(
+                "SELECT COUNT(*) as cnt FROM bank_loan_schedule WHERE loan_id = ? AND status != 'paid'",
+                [$loanId]
+            );
+            if ((int) ($allPaid['cnt'] ?? 1) === 0) {
+                $db->update('bank_loans', ['status' => 'paid_off'], 'id = ?', [$loanId]);
+            }
+
+            $db->commit();
+
+            EventBus::dispatch('bank_loan.payment', [
+                'loan_id' => $loanId,
+                'installment_number' => $installmentNumber,
+                'amount' => $paidAmount,
+            ]);
+
+            return ['success' => true];
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            return ['success' => false, 'error' => $e->getMessage()];
+        }
+    }
+
+    public static function getOverdueInstallments(): array
+    {
+        $db = App::getInstance()->db();
+
+        return $db->select(
+            "SELECT s.*, l.loan_number, l.bank_account_id, ba.account_name_ar as bank_name
+             FROM bank_loan_schedule s
+             JOIN bank_loans l ON l.id = s.loan_id
+             LEFT JOIN bank_accounts ba ON ba.id = l.bank_account_id
+             WHERE s.status IN ('upcoming','due') AND s.due_date < CURDATE()
+             ORDER BY s.due_date ASC"
+        );
+    }
+
+    public static function getSchedule(int $loanId): array
+    {
+        $db = App::getInstance()->db();
+
+        return $db->select(
+            "SELECT * FROM bank_loan_schedule WHERE loan_id = ? ORDER BY installment_number ASC",
+            [$loanId]
+        );
+    }
+}

app/Modules/Accounting/Services/CheckLifecycleService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Services;
+
+use App\Core\App;
+use App\Core\EventBus;
+
+final class CheckLifecycleService
+{
+    private static array $validTransitions = [
+        'in_hand' => ['under_collection', 'endorsed', 'cancelled', 'returned'],
+        'under_collection' => ['collected', 'bounced', 'returned'],
+        'collected' => [],
+        'bounced' => ['in_hand', 'under_collection', 'cancelled'],
+        'endorsed' => ['returned'],
+        'cancelled' => [],
+        'paid' => [],
+        'returned' => ['in_hand'],
+    ];
+
+    public static function canTransition(string $fromStatus, string $toStatus): bool
+    {
+        $allowed = self::$validTransitions[$fromStatus] ?? [];
+        return in_array($toStatus, $allowed, true);
+    }
+
+    public static function transition(int $instrumentId, string $toStatus, array $options = []): array
+    {
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        $instrument = $db->selectOne(
+            "SELECT * FROM negotiable_instruments WHERE id = ?",
+            [$instrumentId]
+        );
+
+        if (!$instrument) {
+            return ['success' => false, 'error' => 'الورقة غير موجودة'];
+        }
+
+        $fromStatus = (string) $instrument['status'];
+
+        if (!self::canTransition($fromStatus, $toStatus)) {
+            return ['success' => false, 'error' => 'لا يمكن تغيير الحالة من "' . $fromStatus . '" إلى "' . $toStatus . '"'];
+        }
+
+        $db->beginTransaction();
+        try {
+            $updateData = ['status' => $toStatus];
+
+            switch ($toStatus) {
+                case 'under_collection':
+                    $updateData['deposited_date'] = $options['date'] ?? date('Y-m-d');
+                    if (!empty($options['bank_account_id'])) {
+                        $updateData['bank_account_id'] = (int) $options['bank_account_id'];
+                    }
+                    break;
+
+                case 'collected':
+                    $updateData['collected_date'] = $options['date'] ?? date('Y-m-d');
+                    break;
+
+                case 'bounced':
+                    $updateData['bounced_date'] = $options['date'] ?? date('Y-m-d');
+                    $updateData['bounce_reason'] = $options['bounce_reason'] ?? null;
+                    break;
+
+                case 'endorsed':
+                    $updateData['endorsed_to'] = $options['endorsed_to'] ?? null;
+                    $updateData['endorsed_date'] = $options['date'] ?? date('Y-m-d');
+                    break;
+            }
+
+            $db->update('negotiable_instruments', $updateData, 'id = ?', [$instrumentId]);
+
+            $db->insert('instrument_status_history', [
+                'instrument_id' => $instrumentId,
+                'from_status' => $fromStatus,
+                'to_status' => $toStatus,
+                'transition_date' => $options['date'] ?? date('Y-m-d'),
+                'bank_account_id' => $options['bank_account_id'] ?? null,
+                'endorsed_to' => $options['endorsed_to'] ?? null,
+                'bounce_reason' => $options['bounce_reason'] ?? null,
+                'notes' => $options['notes'] ?? null,
+                'created_by' => $employee ? (int) $employee->id : null,
+            ]);
+
+            EventBus::dispatch('instrument.status_changed', [
+                'instrument_id' => $instrumentId,
+                'from_status' => $fromStatus,
+                'to_status' => $toStatus,
+                'instrument' => $instrument,
+            ]);
+
+            $db->commit();
+            return ['success' => true, 'instrument_id' => $instrumentId];
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            return ['success' => false, 'error' => $e->getMessage()];
+        }
+    }
+
+    public static function batchTransition(array $instrumentIds, string $toStatus, array $options = []): array
+    {
+        $results = ['success' => 0, 'failed' => 0, 'errors' => []];
+
+        foreach ($instrumentIds as $id) {
+            $result = self::transition((int) $id, $toStatus, $options);
+            if ($result['success']) {
+                $results['success']++;
+            } else {
+                $results['failed']++;
+                $results['errors'][] = "#{$id}: " . $result['error'];
+            }
+        }
+
+        return $results;
+    }
+
+    public static function getStatusHistory(int $instrumentId): array
+    {
+        $db = App::getInstance()->db();
+
+        return $db->select(
+            "SELECT h.*, e.full_name_ar as created_by_name
+             FROM instrument_status_history h
+             LEFT JOIN employees e ON e.id = h.created_by
+             WHERE h.instrument_id = ?
+             ORDER BY h.created_at DESC",
+            [$instrumentId]
+        );
+    }
+
+    public static function endorse(int $instrumentId, string $endorsedTo, ?string $date = null, ?string $notes = null): array
+    {
+        return self::transition($instrumentId, 'endorsed', [
+            'endorsed_to' => $endorsedTo,
+            'date' => $date ?? date('Y-m-d'),
+            'notes' => $notes,
+        ]);
+    }
+
+    public static function deposit(int $instrumentId, int $bankAccountId, ?string $date = null): array
+    {
+        return self::transition($instrumentId, 'under_collection', [
+            'bank_account_id' => $bankAccountId,
+            'date' => $date ?? date('Y-m-d'),
+        ]);
+    }
+
+    public static function collect(int $instrumentId, ?string $date = null): array
+    {
+        return self::transition($instrumentId, 'collected', [
+            'date' => $date ?? date('Y-m-d'),
+        ]);
+    }
+
+    public static function bounce(int $instrumentId, string $reason, ?string $date = null): array
+    {
+        return self::transition($instrumentId, 'bounced', [
+            'bounce_reason' => $reason,
+            'date' => $date ?? date('Y-m-d'),
+        ]);
+    }
+}

app/Modules/Accounting/Services/CrossEntitySettlementService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Services;
+
+use App\Core\App;
+use App\Core\EventBus;
+
+final class CrossEntitySettlementService
+{
+    public static function create(array $data): array
+    {
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        $settlementNumber = 'SET-' . date('Ymd') . '-' . str_pad((string) random_int(1, 9999), 4, '0', STR_PAD_LEFT);
+
+        $db->beginTransaction();
+        try {
+            $settlementId = $db->insert('cross_entity_settlements', [
+                'settlement_number' => $settlementNumber,
+                'settlement_date' => $data['settlement_date'] ?? date('Y-m-d'),
+                'from_entity_type' => $data['from_entity_type'],
+                'from_entity_id' => (int) $data['from_entity_id'],
+                'from_entity_name' => $data['from_entity_name'],
+                'to_entity_type' => $data['to_entity_type'],
+                'to_entity_id' => (int) $data['to_entity_id'],
+                'to_entity_name' => $data['to_entity_name'],
+                'amount' => $data['amount'],
+                'purpose' => $data['purpose'] ?? 'payment',
+                'description' => $data['description'] ?? null,
+                'status' => 'draft',
+                'created_by' => $employee ? (int) $employee->id : null,
+            ]);
+
+            $db->commit();
+            return ['success' => true, 'settlement_id' => $settlementId, 'settlement_number' => $settlementNumber];
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            return ['success' => false, 'error' => $e->getMessage()];
+        }
+    }
+
+    public static function approve(int $settlementId): array
+    {
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        $settlement = $db->selectOne("SELECT * FROM cross_entity_settlements WHERE id = ?", [$settlementId]);
+        if (!$settlement) {
+            return ['success' => false, 'error' => 'التسوية غير موجودة'];
+        }
+        if ($settlement['status'] !== 'draft') {
+            return ['success' => false, 'error' => 'التسوية ليست في حالة مسودة'];
+        }
+
+        $db->beginTransaction();
+        try {
+            $db->update('cross_entity_settlements', [
+                'status' => 'approved',
+                'approved_by' => $employee ? (int) $employee->id : null,
+                'approved_at' => date('Y-m-d H:i:s'),
+            ], 'id = ?', [$settlementId]);
+
+            self::postSettlementToAccounts($settlement);
+
+            $db->update('cross_entity_settlements', ['status' => 'posted'], 'id = ?', [$settlementId]);
+
+            $db->commit();
+
+            EventBus::dispatch('settlement.posted', [
+                'settlement_id' => $settlementId,
+                'amount' => $settlement['amount'],
+            ]);
+
+            return ['success' => true];
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            return ['success' => false, 'error' => $e->getMessage()];
+        }
+    }
+
+    private static function postSettlementToAccounts(array $settlement): void
+    {
+        $amount = (string) $settlement['amount'];
+        $date = $settlement['settlement_date'];
+
+        if ($settlement['from_entity_type'] === 'customer') {
+            AccountStatementService::recordCustomerTransaction([
+                'member_id' => (int) $settlement['from_entity_id'],
+                'transaction_date' => $date,
+                'document_type' => 'adjustment',
+                'document_number' => $settlement['settlement_number'],
+                'description' => 'تسوية لصالح: ' . $settlement['to_entity_name'],
+                'credit' => $amount,
+            ]);
+        } elseif ($settlement['from_entity_type'] === 'supplier') {
+            AccountStatementService::recordSupplierTransaction([
+                'supplier_id' => (int) $settlement['from_entity_id'],
+                'transaction_date' => $date,
+                'document_type' => 'adjustment',
+                'document_number' => $settlement['settlement_number'],
+                'description' => 'تسوية لصالح: ' . $settlement['to_entity_name'],
+                'debit' => $amount,
+            ]);
+        }
+
+        if ($settlement['to_entity_type'] === 'customer') {
+            AccountStatementService::recordCustomerTransaction([
+                'member_id' => (int) $settlement['to_entity_id'],
+                'transaction_date' => $date,
+                'document_type' => 'adjustment',
+                'document_number' => $settlement['settlement_number'],
+                'description' => 'تسوية من: ' . $settlement['from_entity_name'],
+                'debit' => $amount,
+            ]);
+        } elseif ($settlement['to_entity_type'] === 'supplier') {
+            AccountStatementService::recordSupplierTransaction([
+                'supplier_id' => (int) $settlement['to_entity_id'],
+                'transaction_date' => $date,
+                'document_type' => 'adjustment',
+                'document_number' => $settlement['settlement_number'],
+                'description' => 'تسوية من: ' . $settlement['from_entity_name'],
+                'credit' => $amount,
+            ]);
+        }
+    }
+}

app/Modules/Accounting/Services/DailyCashMovementService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Services;
+
+use App\Core\App;
+use App\Core\EventBus;
+
+final class DailyCashMovementService
+{
+    public static function registerListeners(): void
+    {
+        EventBus::listen('sale.completed', [self::class, 'onSaleCompleted'], 30);
+        EventBus::listen('payment.completed', [self::class, 'onPaymentReceived'], 30);
+        EventBus::listen('procurement.payment_completed', [self::class, 'onPaymentMade'], 30);
+    }
+
+    public static function record(array $data): int
+    {
+        $db = App::getInstance()->db();
+
+        return $db->insert('daily_cash_movements', [
+            'movement_date' => $data['movement_date'] ?? date('Y-m-d'),
+            'movement_type' => $data['movement_type'],
+            'direction' => $data['direction'],
+            'amount' => $data['amount'],
+            'description' => $data['description'] ?? null,
+            'reference_type' => $data['reference_type'] ?? null,
+            'reference_id' => $data['reference_id'] ?? null,
+            'bank_account_id' => $data['bank_account_id'] ?? null,
+            'created_at' => date('Y-m-d H:i:s'),
+        ]);
+    }
+
+    public static function onSaleCompleted(array $data): void
+    {
+        $amount = (string) ($data['total_amount'] ?? '0');
+        if (bccomp($amount, '0', 2) <= 0) return;
+
+        self::record([
+            'movement_type' => 'sale',
+            'direction' => 'in',
+            'amount' => $amount,
+            'description' => 'مبيعات — ' . ($data['invoice_number'] ?? ''),
+            'reference_type' => 'sales',
+            'reference_id' => $data['sale_id'] ?? null,
+        ]);
+    }
+
+    public static function onPaymentReceived(array $data): void
+    {
+        $amount = (string) ($data['amount'] ?? '0');
+        if (bccomp($amount, '0', 2) <= 0) return;
+
+        self::record([
+            'movement_type' => 'collection',
+            'direction' => 'in',
+            'amount' => $amount,
+            'description' => 'تحصيل — ' . ($data['receipt_number'] ?? ''),
+            'reference_type' => 'payments',
+            'reference_id' => $data['payment_id'] ?? null,
+        ]);
+    }
+
+    public static function onPaymentMade(array $data): void
+    {
+        $amount = (string) ($data['amount'] ?? '0');
+        if (bccomp($amount, '0', 2) <= 0) return;
+
+        self::record([
+            'movement_type' => 'disbursement',
+            'direction' => 'out',
+            'amount' => $amount,
+            'description' => 'سداد مورد — ' . ($data['payment_number'] ?? ''),
+            'reference_type' => 'vendor_payments',
+            'reference_id' => $data['payment_id'] ?? null,
+        ]);
+    }
+
+    public static function getDailySummary(string $date): array
+    {
+        $db = App::getInstance()->db();
+
+        $inflows = $db->selectOne(
+            "SELECT COALESCE(SUM(amount), 0) as total FROM daily_cash_movements WHERE movement_date = ? AND direction = 'in'",
+            [$date]
+        );
+        $outflows = $db->selectOne(
+            "SELECT COALESCE(SUM(amount), 0) as total FROM daily_cash_movements WHERE movement_date = ? AND direction = 'out'",
+            [$date]
+        );
+
+        $totalIn = (string) ($inflows['total'] ?? '0.00');
+        $totalOut = (string) ($outflows['total'] ?? '0.00');
+
+        return [
+            'date' => $date,
+            'total_in' => $totalIn,
+            'total_out' => $totalOut,
+            'net' => bcsub($totalIn, $totalOut, 2),
+        ];
+    }
+
+    public static function getMovements(string $date): array
+    {
+        $db = App::getInstance()->db();
+        return $db->select(
+            "SELECT * FROM daily_cash_movements WHERE movement_date = ? ORDER BY created_at",
+            [$date]
+        );
+    }
+}

app/Modules/Accounting/Services/DocumentaryCreditService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Services;
+
+use App\Core\App;
+use App\Core\EventBus;
+
+final class DocumentaryCreditService
+{
+    private const VALID_TRANSITIONS = [
+        'draft' => ['submitted'],
+        'submitted' => ['opened', 'cancelled'],
+        'opened' => ['partially_utilized', 'fully_utilized', 'expired', 'cancelled'],
+        'partially_utilized' => ['fully_utilized', 'expired'],
+        'fully_utilized' => ['closed'],
+        'expired' => ['closed'],
+    ];
+
+    public static function create(array $data): int
+    {
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        return $db->insert('documentary_credits', [
+            'credit_number' => $data['credit_number'],
+            'type' => $data['type'] ?? 'import',
+            'beneficiary_name' => $data['beneficiary_name'],
+            'issuing_bank' => $data['issuing_bank'],
+            'advising_bank' => $data['advising_bank'] ?? null,
+            'amount' => $data['amount'],
+            'currency_code' => $data['currency_code'] ?? 'EGP',
+            'opening_date' => $data['opening_date'] ?? date('Y-m-d'),
+            'expiry_date' => $data['expiry_date'],
+            'shipment_date' => $data['shipment_date'] ?? null,
+            'purchase_order_id' => $data['purchase_order_id'] ?? null,
+            'bank_account_id' => $data['bank_account_id'] ?? null,
+            'margin_amount' => $data['margin_amount'] ?? '0.00',
+            'commission_rate' => $data['commission_rate'] ?? '0.00',
+            'status' => 'draft',
+            'notes' => $data['notes'] ?? null,
+            'created_by' => $employee ? (int) $employee->id : null,
+            'created_at' => date('Y-m-d H:i:s'),
+            'updated_at' => date('Y-m-d H:i:s'),
+        ]);
+    }
+
+    public static function transition(int $creditId, string $newStatus): array
+    {
+        $db = App::getInstance()->db();
+
+        $credit = $db->selectOne("SELECT * FROM documentary_credits WHERE id = ?", [$creditId]);
+        if (!$credit) {
+            return ['success' => false, 'error' => 'الاعتماد المستندي غير موجود'];
+        }
+
+        $current = $credit['status'];
+        $allowed = self::VALID_TRANSITIONS[$current] ?? [];
+
+        if (!in_array($newStatus, $allowed, true)) {
+            return ['success' => false, 'error' => "لا يمكن الانتقال من {$current} إلى {$newStatus}"];
+        }
+
+        $db->update('documentary_credits', [
+            'status' => $newStatus,
+            'updated_at' => date('Y-m-d H:i:s'),
+        ], 'id = ?', [$creditId]);
+
+        EventBus::dispatch('accounting.lc.status_changed', [
+            'credit_id' => $creditId,
+            'from_status' => $current,
+            'to_status' => $newStatus,
+            'amount' => (string) $credit['amount'],
+        ]);
+
+        return ['success' => true];
+    }
+
+    public static function addDocument(int $creditId, array $data): int
+    {
+        $db = App::getInstance()->db();
+
+        return $db->insert('lc_documents', [
+            'credit_id' => $creditId,
+            'document_type' => $data['document_type'],
+            'document_number' => $data['document_number'] ?? null,
+            'description' => $data['description'] ?? null,
+            'received_date' => $data['received_date'] ?? date('Y-m-d'),
+            'status' => $data['status'] ?? 'received',
+            'created_at' => date('Y-m-d H:i:s'),
+        ]);
+    }
+}

app/Modules/Accounting/Services/LetterOfGuaranteeService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Services;
+
+use App\Core\App;
+use App\Core\EventBus;
+
+final class LetterOfGuaranteeService
+{
+    private const VALID_TRANSITIONS = [
+        'draft' => ['active'],
+        'active' => ['extended', 'released', 'called'],
+        'extended' => ['released', 'called'],
+        'called' => ['settled'],
+    ];
+
+    public static function create(array $data): int
+    {
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        return $db->insert('letters_of_guarantee', [
+            'guarantee_number' => $data['guarantee_number'],
+            'type' => $data['type'] ?? 'bid',
+            'beneficiary_name' => $data['beneficiary_name'],
+            'issuing_bank' => $data['issuing_bank'],
+            'amount' => $data['amount'],
+            'currency_code' => $data['currency_code'] ?? 'EGP',
+            'issue_date' => $data['issue_date'] ?? date('Y-m-d'),
+            'expiry_date' => $data['expiry_date'],
+            'purpose' => $data['purpose'] ?? null,
+            'bank_account_id' => $data['bank_account_id'] ?? null,
+            'margin_amount' => $data['margin_amount'] ?? '0.00',
+            'commission_rate' => $data['commission_rate'] ?? '0.00',
+            'status' => 'draft',
+            'notes' => $data['notes'] ?? null,
+            'created_by' => $employee ? (int) $employee->id : null,
+            'created_at' => date('Y-m-d H:i:s'),
+            'updated_at' => date('Y-m-d H:i:s'),
+        ]);
+    }
+
+    public static function transition(int $guaranteeId, string $newStatus): array
+    {
+        $db = App::getInstance()->db();
+
+        $guarantee = $db->selectOne("SELECT * FROM letters_of_guarantee WHERE id = ?", [$guaranteeId]);
+        if (!$guarantee) {
+            return ['success' => false, 'error' => 'خطاب الضمان غير موجود'];
+        }
+
+        $current = $guarantee['status'];
+        $allowed = self::VALID_TRANSITIONS[$current] ?? [];
+
+        if (!in_array($newStatus, $allowed, true)) {
+            return ['success' => false, 'error' => "لا يمكن الانتقال من {$current} إلى {$newStatus}"];
+        }
+
+        $updateData = [
+            'status' => $newStatus,
+            'updated_at' => date('Y-m-d H:i:s'),
+        ];
+
+        if ($newStatus === 'released') {
+            $updateData['released_date'] = date('Y-m-d');
+        }
+
+        $db->update('letters_of_guarantee', $updateData, 'id = ?', [$guaranteeId]);
+
+        EventBus::dispatch('accounting.guarantee.status_changed', [
+            'guarantee_id' => $guaranteeId,
+            'from_status' => $current,
+            'to_status' => $newStatus,
+            'amount' => (string) $guarantee['amount'],
+        ]);
+
+        return ['success' => true];
+    }
+
+    public static function getExpiringWithinDays(int $days = 30): array
+    {
+        $db = App::getInstance()->db();
+        $futureDate = date('Y-m-d', strtotime("+{$days} days"));
+
+        return $db->select(
+            "SELECT * FROM letters_of_guarantee
+             WHERE status IN ('active', 'extended')
+             AND expiry_date <= ?
+             ORDER BY expiry_date ASC",
+            [$futureDate]
+        );
+    }
+}

app/Modules/Accounting/Services/MultiCurrencyService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Services;
+
+use App\Core\App;
+
+final class MultiCurrencyService
+{
+    public static function getBaseCurrency(): array
+    {
+        $db = App::getInstance()->db();
+        $currency = $db->selectOne("SELECT * FROM currencies WHERE is_base_currency = 1 LIMIT 1");
+        return $currency ?: ['code' => 'EGP', 'name_ar' => 'جنيه مصري', 'symbol' => 'ج.م', 'decimal_places' => 2];
+    }
+
+    public static function getExchangeRate(string $currencyCode, ?string $date = null): array
+    {
+        if ($currencyCode === 'EGP') {
+            return ['buy_rate' => '1.000000', 'sell_rate' => '1.000000', 'mid_rate' => '1.000000'];
+        }
+
+        $db = App::getInstance()->db();
+        $date = $date ?? date('Y-m-d');
+
+        $currency = $db->selectOne("SELECT id FROM currencies WHERE code = ?", [$currencyCode]);
+        if (!$currency) {
+            return ['buy_rate' => '1.000000', 'sell_rate' => '1.000000', 'mid_rate' => '1.000000'];
+        }
+
+        $rate = $db->selectOne(
+            "SELECT * FROM exchange_rates WHERE currency_id = ? AND rate_date <= ? ORDER BY rate_date DESC LIMIT 1",
+            [(int) $currency['id'], $date]
+        );
+
+        if (!$rate) {
+            return ['buy_rate' => '1.000000', 'sell_rate' => '1.000000', 'mid_rate' => '1.000000'];
+        }
+
+        return [
+            'buy_rate' => (string) $rate['buy_rate'],
+            'sell_rate' => (string) $rate['sell_rate'],
+            'mid_rate' => (string) $rate['mid_rate'],
+        ];
+    }
+
+    public static function convert(string $amount, string $fromCurrency, string $toCurrency, ?string $date = null): array
+    {
+        if ($fromCurrency === $toCurrency) {
+            return ['converted_amount' => $amount, 'rate' => '1.000000'];
+        }
+
+        $baseCurrency = self::getBaseCurrency()['code'];
+
+        if ($fromCurrency === $baseCurrency) {
+            $rate = self::getExchangeRate($toCurrency, $date);
+            $converted = bcdiv($amount, $rate['mid_rate'], 2);
+            return ['converted_amount' => $converted, 'rate' => $rate['mid_rate']];
+        }
+
+        if ($toCurrency === $baseCurrency) {
+            $rate = self::getExchangeRate($fromCurrency, $date);
+            $converted = bcmul($amount, $rate['mid_rate'], 2);
+            return ['converted_amount' => $converted, 'rate' => $rate['mid_rate']];
+        }
+
+        $fromRate = self::getExchangeRate($fromCurrency, $date);
+        $toRate = self::getExchangeRate($toCurrency, $date);
+        $baseAmount = bcmul($amount, $fromRate['mid_rate'], 6);
+        $converted = bcdiv($baseAmount, $toRate['mid_rate'], 2);
+        $crossRate = bcdiv($fromRate['mid_rate'], $toRate['mid_rate'], 6);
+
+        return ['converted_amount' => $converted, 'rate' => $crossRate];
+    }
+
+    public static function calculateGainLoss(string $originalAmount, string $originalRate, string $currentRate, string $currency): array
+    {
+        $originalBase = bcmul($originalAmount, $originalRate, 2);
+        $currentBase = bcmul($originalAmount, $currentRate, 2);
+        $difference = bcsub($currentBase, $originalBase, 2);
+
+        return [
+            'original_base_amount' => $originalBase,
+            'current_base_amount' => $currentBase,
+            'gain_loss' => $difference,
+            'is_gain' => bccomp($difference, '0', 2) > 0,
+        ];
+    }
+
+    public static function getActiveCurrencies(): array
+    {
+        $db = App::getInstance()->db();
+        return $db->select("SELECT * FROM currencies WHERE is_active = 1 ORDER BY is_base_currency DESC, name_ar ASC");
+    }
+
+    public static function setExchangeRate(string $currencyCode, string $buyRate, string $sellRate, ?string $date = null): bool
+    {
+        $db = App::getInstance()->db();
+        $date = $date ?? date('Y-m-d');
+
+        $currency = $db->selectOne("SELECT id FROM currencies WHERE code = ?", [$currencyCode]);
+        if (!$currency) return false;
+
+        $midRate = bcdiv(bcadd($buyRate, $sellRate, 6), '2', 6);
+
+        $existing = $db->selectOne(
+            "SELECT id FROM exchange_rates WHERE currency_id = ? AND rate_date = ?",
+            [(int) $currency['id'], $date]
+        );
+
+        if ($existing) {
+            $db->update('exchange_rates', [
+                'buy_rate' => $buyRate,
+                'sell_rate' => $sellRate,
+                'mid_rate' => $midRate,
+            ], 'id = ?', [(int) $existing['id']]);
+        } else {
+            $db->insert('exchange_rates', [
+                'currency_id' => (int) $currency['id'],
+                'rate_date' => $date,
+                'buy_rate' => $buyRate,
+                'sell_rate' => $sellRate,
+                'mid_rate' => $midRate,
+            ]);
+        }
+
+        return true;
+    }
+}

app/Modules/Accounting/Services/StatementIntegrationService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Services;
+
+use App\Core\App;
+use App\Core\EventBus;
+use App\Core\Logger;
+use App\Modules\Inventory\Services\CreditLimitService;
+
+final class StatementIntegrationService
+{
+    public static function registerListeners(): void
+    {
+        EventBus::listen('sale.completed', [self::class, 'onSaleCompleted'], 40);
+        EventBus::listen('sale.refunded', [self::class, 'onSaleRefunded'], 40);
+        EventBus::listen('payment.completed', [self::class, 'onPaymentCompleted'], 40);
+        EventBus::listen('procurement.invoice_approved', [self::class, 'onVendorInvoiceApproved'], 40);
+        EventBus::listen('procurement.payment_completed', [self::class, 'onVendorPaymentCompleted'], 40);
+        EventBus::listen('procurement.rtv_completed', [self::class, 'onReturnToVendor'], 40);
+        EventBus::listen('fine.imposed', [self::class, 'onFineImposed'], 40);
+        EventBus::listen('subscription.paid', [self::class, 'onSubscriptionPaid'], 40);
+    }
+
+    public static function onSaleCompleted(array $data): void
+    {
+        try {
+            $memberId = (int) ($data['member_id'] ?? 0);
+            if ($memberId <= 0) return;
+
+            $amount = (string) ($data['total_amount'] ?? '0');
+            $saleNumber = $data['sale_number'] ?? '';
+
+            AccountStatementService::recordCustomerTransaction([
+                'member_id' => $memberId,
+                'transaction_date' => date('Y-m-d'),
+                'document_type' => 'sale',
+                'document_id' => $data['sale_id'] ?? null,
+                'document_number' => $saleNumber,
+                'description' => 'فاتورة مبيعات: ' . $saleNumber,
+                'debit' => $amount,
+            ]);
+
+            CreditLimitService::updateCustomerBalance($memberId, $amount, 'increase');
+        } catch (\Throwable $e) {
+            Logger::error('StatementIntegration sale.completed failed: ' . $e->getMessage());
+        }
+    }
+
+    public static function onSaleRefunded(array $data): void
+    {
+        try {
+            $memberId = (int) ($data['member_id'] ?? 0);
+            if ($memberId <= 0) return;
+
+            $amount = (string) ($data['refund_amount'] ?? '0');
+            $refundNumber = $data['refund_number'] ?? '';
+
+            AccountStatementService::recordCustomerTransaction([
+                'member_id' => $memberId,
+                'transaction_date' => date('Y-m-d'),
+                'document_type' => 'refund',
+                'document_id' => $data['refund_id'] ?? null,
+                'document_number' => $refundNumber,
+                'description' => 'مرتجع مبيعات: ' . $refundNumber,
+                'credit' => $amount,
+            ]);
+
+            CreditLimitService::updateCustomerBalance($memberId, $amount, 'decrease');
+        } catch (\Throwable $e) {
+            Logger::error('StatementIntegration sale.refunded failed: ' . $e->getMessage());
+        }
+    }
+
+    public static function onPaymentCompleted(array $data): void
+    {
+        try {
+            $memberId = (int) ($data['member_id'] ?? 0);
+            if ($memberId <= 0) return;
+
+            $amount = (string) ($data['amount'] ?? '0');
+            $receiptNumber = $data['receipt_number'] ?? '';
+
+            AccountStatementService::recordCustomerTransaction([
+                'member_id' => $memberId,
+                'transaction_date' => date('Y-m-d'),
+                'document_type' => 'payment',
+                'document_id' => $data['payment_id'] ?? null,
+                'document_number' => $receiptNumber,
+                'description' => 'سداد: ' . $receiptNumber,
+                'credit' => $amount,
+            ]);
+
+            CreditLimitService::updateCustomerBalance($memberId, $amount, 'decrease');
+        } catch (\Throwable $e) {
+            Logger::error('StatementIntegration payment.completed failed: ' . $e->getMessage());
+        }
+    }
+
+    public static function onVendorInvoiceApproved(array $data): void
+    {
+        try {
+            $supplierId = (int) ($data['supplier_id'] ?? 0);
+            if ($supplierId <= 0) return;
+
+            $amount = (string) ($data['total_amount'] ?? '0');
+            $invoiceNumber = $data['invoice_number'] ?? '';
+
+            AccountStatementService::recordSupplierTransaction([
+                'supplier_id' => $supplierId,
+                'transaction_date' => date('Y-m-d'),
+                'document_type' => 'invoice',
+                'document_id' => $data['invoice_id'] ?? null,
+                'document_number' => $invoiceNumber,
+                'description' => 'فاتورة مورد: ' . $invoiceNumber,
+                'credit' => $amount,
+            ]);
+
+            CreditLimitService::updateSupplierBalance($supplierId, $amount, 'increase');
+        } catch (\Throwable $e) {
+            Logger::error('StatementIntegration vendor_invoice_approved failed: ' . $e->getMessage());
+        }
+    }
+
+    public static function onVendorPaymentCompleted(array $data): void
+    {
+        try {
+            $supplierId = (int) ($data['supplier_id'] ?? 0);
+            if ($supplierId <= 0) return;
+
+            $amount = (string) ($data['amount'] ?? '0');
+            $paymentNumber = $data['payment_number'] ?? '';
+
+            AccountStatementService::recordSupplierTransaction([
+                'supplier_id' => $supplierId,
+                'transaction_date' => date('Y-m-d'),
+                'document_type' => 'payment',
+                'document_id' => $data['payment_id'] ?? null,
+                'document_number' => $paymentNumber,
+                'description' => 'سداد مورد: ' . $paymentNumber,
+                'debit' => $amount,
+            ]);
+
+            CreditLimitService::updateSupplierBalance($supplierId, $amount, 'decrease');
+        } catch (\Throwable $e) {
+            Logger::error('StatementIntegration vendor_payment_completed failed: ' . $e->getMessage());
+        }
+    }
+
+    public static function onReturnToVendor(array $data): void
+    {
+        try {
+            $supplierId = (int) ($data['supplier_id'] ?? 0);
+            if ($supplierId <= 0) return;
+
+            $amount = (string) ($data['total_amount'] ?? '0');
+            $rtvNumber = $data['rtv_number'] ?? '';
+
+            AccountStatementService::recordSupplierTransaction([
+                'supplier_id' => $supplierId,
+                'transaction_date' => date('Y-m-d'),
+                'document_type' => 'return',
+                'document_id' => $data['rtv_id'] ?? null,
+                'document_number' => $rtvNumber,
+                'description' => 'مرتجع مورد: ' . $rtvNumber,
+                'debit' => $amount,
+            ]);
+
+            CreditLimitService::updateSupplierBalance($supplierId, $amount, 'decrease');
+        } catch (\Throwable $e) {
+            Logger::error('StatementIntegration rtv_completed failed: ' . $e->getMessage());
+        }
+    }
+
+    public static function onFineImposed(array $data): void
+    {
+        try {
+            $memberId = (int) ($data['member_id'] ?? 0);
+            if ($memberId <= 0) return;
+
+            $amount = (string) ($data['amount'] ?? '0');
+
+            AccountStatementService::recordCustomerTransaction([
+                'member_id' => $memberId,
+                'transaction_date' => date('Y-m-d'),
+                'document_type' => 'fine',
+                'document_id' => $data['fine_id'] ?? null,
+                'description' => 'غرامة: ' . ($data['reason'] ?? ''),
+                'debit' => $amount,
+            ]);
+
+            CreditLimitService::updateCustomerBalance($memberId, $amount, 'increase');
+        } catch (\Throwable $e) {
+            Logger::error('StatementIntegration fine.imposed failed: ' . $e->getMessage());
+        }
+    }
+
+    public static function onSubscriptionPaid(array $data): void
+    {
+        try {
+            $memberId = (int) ($data['member_id'] ?? 0);
+            if ($memberId <= 0) return;
+
+            $amount = (string) ($data['amount'] ?? '0');
+
+            AccountStatementService::recordCustomerTransaction([
+                'member_id' => $memberId,
+                'transaction_date' => date('Y-m-d'),
+                'document_type' => 'subscription',
+                'document_id' => $data['subscription_id'] ?? null,
+                'description' => 'اشتراك: ' . ($data['description'] ?? ''),
+                'debit' => $amount,
+            ]);
+        } catch (\Throwable $e) {
+            Logger::error('StatementIntegration subscription.paid failed: ' . $e->getMessage());
+        }
+    }
+}

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

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>الاعتمادات المستندية<?php $__template->endSection(); ?>
+
+<?php $__template->section('page_actions'); ?>
+<a href="/accounting/documentary-credits/create" class="btn btn-primary">+ اعتماد جديد</a>
+<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<!-- Filters -->
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;">
+        <form method="GET" action="/accounting/documentary-credits" style="display:flex;gap:10px;flex-wrap:wrap;align-items:end;">
+            <div>
+                <label class="form-label" style="font-size:12px;">الحالة</label>
+                <select name="status" class="form-select" onchange="this.form.submit()">
+                    <option value="">الكل</option>
+                    <option value="draft" <?= ($status ?? '') === 'draft' ? 'selected' : '' ?>>مسودة</option>
+                    <option value="opened" <?= ($status ?? '') === 'opened' ? 'selected' : '' ?>>مفتوح</option>
+                    <option value="partially_utilized" <?= ($status ?? '') === 'partially_utilized' ? 'selected' : '' ?>>مستخدم جزئياً</option>
+                    <option value="fully_utilized" <?= ($status ?? '') === 'fully_utilized' ? 'selected' : '' ?>>مستخدم بالكامل</option>
+                    <option value="expired" <?= ($status ?? '') === 'expired' ? 'selected' : '' ?>>منتهي</option>
+                    <option value="cancelled" <?= ($status ?? '') === 'cancelled' ? 'selected' : '' ?>>ملغي</option>
+                </select>
+            </div>
+        </form>
+    </div>
+</div>
+
+<!-- Credits Table -->
+<div class="card">
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>رقم الاعتماد</th>
+                    <th>المستفيد</th>
+                    <th>البنك المصدر</th>
+                    <th>المبلغ</th>
+                    <th>تاريخ الفتح</th>
+                    <th>تاريخ الانتهاء</th>
+                    <th>الحالة</th>
+                    <th></th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($credits as $lc): ?>
+                    <?php
+                    $statusColor = match($lc['status'] ?? '') {
+                        'draft' => '#F59E0B',
+                        'opened' => '#059669',
+                        'partially_utilized' => '#0284C7',
+                        'fully_utilized' => '#6B7280',
+                        'expired' => '#DC2626',
+                        'cancelled' => '#9CA3AF',
+                        default => '#374151',
+                    };
+                    $statusLabel = match($lc['status'] ?? '') {
+                        'draft' => 'مسودة',
+                        'opened' => 'مفتوح',
+                        'partially_utilized' => 'مستخدم جزئياً',
+                        'fully_utilized' => 'مستخدم بالكامل',
+                        'expired' => 'منتهي',
+                        'cancelled' => 'ملغي',
+                        default => $lc['status'] ?? '—',
+                    };
+                    ?>
+                    <tr>
+                        <td style="font-weight:600;direction:ltr;text-align:right;"><?= e($lc['credit_number'] ?? '') ?></td>
+                        <td><?= e($lc['beneficiary_name'] ?? '—') ?></td>
+                        <td><?= e($lc['issuing_bank'] ?? '—') ?></td>
+                        <td style="direction:ltr;text-align:right;font-weight:600;"><?= money($lc['amount'] ?? 0) ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= e($lc['opening_date'] ?? '—') ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= e($lc['expiry_date'] ?? '—') ?></td>
+                        <td><span style="color:<?= $statusColor ?>;font-weight:600;"><?= $statusLabel ?></span></td>
+                        <td><a href="/accounting/documentary-credits/<?= (int)$lc['id'] ?>" class="btn btn-sm btn-outline">عرض</a></td>
+                    </tr>
+                <?php endforeach; ?>
+                <?php if (empty($credits)): ?>
+                    <tr><td colspan="8" style="text-align:center;color:#6B7280;padding:30px;">لا توجد اعتمادات مستندية</td></tr>
+                <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

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

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>خطابات الضمان<?php $__template->endSection(); ?>
+
+<?php $__template->section('page_actions'); ?>
+<a href="/accounting/guarantees/create" class="btn btn-primary">+ خطاب ضمان جديد</a>
+<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<!-- Filters -->
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;">
+        <form method="GET" action="/accounting/guarantees" style="display:flex;gap:10px;flex-wrap:wrap;align-items:end;">
+            <div>
+                <label class="form-label" style="font-size:12px;">الحالة</label>
+                <select name="status" class="form-select" onchange="this.form.submit()">
+                    <option value="">الكل</option>
+                    <option value="active" <?= ($status ?? '') === 'active' ? 'selected' : '' ?>>نشط</option>
+                    <option value="expired" <?= ($status ?? '') === 'expired' ? 'selected' : '' ?>>منتهي</option>
+                    <option value="claimed" <?= ($status ?? '') === 'claimed' ? 'selected' : '' ?>>مُطالب به</option>
+                    <option value="released" <?= ($status ?? '') === 'released' ? 'selected' : '' ?>>محرر</option>
+                    <option value="cancelled" <?= ($status ?? '') === 'cancelled' ? 'selected' : '' ?>>ملغي</option>
+                </select>
+            </div>
+            <div>
+                <label class="form-label" style="font-size:12px;">النوع</label>
+                <select name="type" class="form-select" onchange="this.form.submit()">
+                    <option value="">الكل</option>
+                    <option value="bid_bond" <?= ($type ?? '') === 'bid_bond' ? 'selected' : '' ?>>ضمان ابتدائي</option>
+                    <option value="performance_bond" <?= ($type ?? '') === 'performance_bond' ? 'selected' : '' ?>>ضمان حسن تنفيذ</option>
+                    <option value="advance_payment" <?= ($type ?? '') === 'advance_payment' ? 'selected' : '' ?>>ضمان دفعة مقدمة</option>
+                    <option value="retention" <?= ($type ?? '') === 'retention' ? 'selected' : '' ?>>ضمان محتجزات</option>
+                    <option value="customs" <?= ($type ?? '') === 'customs' ? 'selected' : '' ?>>ضمان جمركي</option>
+                </select>
+            </div>
+        </form>
+    </div>
+</div>
+
+<!-- Guarantees Table -->
+<div class="card">
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>رقم الخطاب</th>
+                    <th>النوع</th>
+                    <th>المستفيد</th>
+                    <th>البنك المصدر</th>
+                    <th>المبلغ</th>
+                    <th>تاريخ الانتهاء</th>
+                    <th>الحالة</th>
+                    <th></th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($guarantees as $g): ?>
+                    <?php
+                    $statusColor = match($g['status'] ?? '') {
+                        'active' => '#059669',
+                        'expired' => '#DC2626',
+                        'claimed' => '#D97706',
+                        'released' => '#6B7280',
+                        'cancelled' => '#9CA3AF',
+                        default => '#374151',
+                    };
+                    $statusLabel = match($g['status'] ?? '') {
+                        'active' => 'نشط',
+                        'expired' => 'منتهي',
+                        'claimed' => 'مُطالب به',
+                        'released' => 'محرر',
+                        'cancelled' => 'ملغي',
+                        default => $g['status'] ?? '—',
+                    };
+                    $typeLabel = match($g['guarantee_type'] ?? $g['type'] ?? '') {
+                        'bid_bond' => 'ضمان ابتدائي',
+                        'performance_bond' => 'ضمان حسن تنفيذ',
+                        'advance_payment' => 'ضمان دفعة مقدمة',
+                        'retention' => 'ضمان محتجزات',
+                        'customs' => 'ضمان جمركي',
+                        default => $g['guarantee_type'] ?? $g['type'] ?? '—',
+                    };
+                    ?>
+                    <tr>
+                        <td style="font-weight:600;direction:ltr;text-align:right;"><?= e($g['guarantee_number'] ?? '') ?></td>
+                        <td><?= $typeLabel ?></td>
+                        <td><?= e($g['beneficiary_name'] ?? '—') ?></td>
+                        <td><?= e($g['issuing_bank'] ?? '—') ?></td>
+                        <td style="direction:ltr;text-align:right;font-weight:600;"><?= money($g['amount'] ?? 0) ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= e($g['expiry_date'] ?? '—') ?></td>
+                        <td><span style="color:<?= $statusColor ?>;font-weight:600;"><?= $statusLabel ?></span></td>
+                        <td><a href="/accounting/guarantees/<?= (int)$g['id'] ?>" class="btn btn-sm btn-outline">عرض</a></td>
+                    </tr>
+                <?php endforeach; ?>
+                <?php if (empty($guarantees)): ?>
+                    <tr><td colspan="8" style="text-align:center;color:#6B7280;padding:30px;">لا توجد خطابات ضمان</td></tr>
+                <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/loans/form.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?><?= !empty($loan['id']) ? 'تعديل قرض' : 'قرض جديد' ?><?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;"><?= !empty($loan['id']) ? 'تعديل قرض' : 'إضافة قرض بنكي جديد' ?></h3>
+    </div>
+    <div style="padding:20px;">
+        <form method="POST" action="<?= !empty($loan['id']) ? '/accounting/loans/' . (int)$loan['id'] : '/accounting/loans' ?>">
+            <?= 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 حساب بنكي —</option>
+                        <?php foreach ($bankAccounts as $ba): ?>
+                            <option value="<?= (int)$ba['id'] ?>" <?= (int)($loan['bank_account_id'] ?? 0) === (int)$ba['id'] ? 'selected' : '' ?>><?= e($ba['account_name_ar'] ?? $ba['bank_name'] ?? '') ?></option>
+                        <?php endforeach; ?>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label">نوع القرض <span style="color:#DC2626;">*</span></label>
+                    <select name="loan_type" class="form-select" required>
+                        <option value="">— اختر —</option>
+                        <option value="term_loan" <?= ($loan['loan_type'] ?? '') === 'term_loan' ? 'selected' : '' ?>>قرض لأجل</option>
+                        <option value="revolving" <?= ($loan['loan_type'] ?? '') === 'revolving' ? 'selected' : '' ?>>تسهيل ائتماني متجدد</option>
+                        <option value="overdraft" <?= ($loan['loan_type'] ?? '') === 'overdraft' ? 'selected' : '' ?>>سحب على المكشوف</option>
+                        <option value="mortgage" <?= ($loan['loan_type'] ?? '') === 'mortgage' ? 'selected' : '' ?>>قرض عقاري</option>
+                        <option value="equipment" <?= ($loan['loan_type'] ?? '') === 'equipment' ? 'selected' : '' ?>>تمويل معدات</option>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label">المبلغ الأصلي <span style="color:#DC2626;">*</span></label>
+                    <input type="number" name="principal_amount" class="form-input" step="0.01" min="0.01" required dir="ltr" value="<?= e($loan['principal_amount'] ?? '') ?>">
+                </div>
+                <div>
+                    <label class="form-label">سعر الفائدة (%) <span style="color:#DC2626;">*</span></label>
+                    <input type="number" name="interest_rate" class="form-input" step="0.01" min="0" required dir="ltr" value="<?= e($loan['interest_rate'] ?? '') ?>">
+                </div>
+                <div>
+                    <label class="form-label">مدة القرض (أشهر) <span style="color:#DC2626;">*</span></label>
+                    <input type="number" name="term_months" class="form-input" min="1" required dir="ltr" value="<?= e($loan['term_months'] ?? '') ?>">
+                </div>
+                <div>
+                    <label class="form-label">تاريخ البداية <span style="color:#DC2626;">*</span></label>
+                    <input type="date" name="start_date" class="form-input" required dir="ltr" value="<?= e($loan['start_date'] ?? date('Y-m-d')) ?>">
+                </div>
+                <div>
+                    <label class="form-label">رقم القرض</label>
+                    <input type="text" name="loan_number" class="form-input" dir="ltr" value="<?= e($loan['loan_number'] ?? '') ?>">
+                </div>
+                <div>
+                    <label class="form-label">اسم البنك</label>
+                    <input type="text" name="bank_name" class="form-input" value="<?= e($loan['bank_name'] ?? '') ?>">
+                </div>
+                <div style="grid-column:1/-1;">
+                    <label class="form-label">الضمان</label>
+                    <textarea name="collateral" class="form-textarea" rows="2"><?= e($loan['collateral'] ?? '') ?></textarea>
+                </div>
+                <div style="grid-column:1/-1;">
+                    <label class="form-label">ملاحظات</label>
+                    <textarea name="notes" class="form-textarea" rows="2"><?= e($loan['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/loans" class="btn btn-outline">إلغاء</a>
+            </div>
+        </form>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

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

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>القروض البنكية<?php $__template->endSection(); ?>
+
+<?php $__template->section('page_actions'); ?>
+<a href="/accounting/loans/create" class="btn btn-primary">+ قرض جديد</a>
+<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<!-- Filters -->
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;">
+        <form method="GET" action="/accounting/loans" style="display:flex;gap:10px;flex-wrap:wrap;align-items:end;">
+            <div>
+                <label class="form-label" style="font-size:12px;">الحالة</label>
+                <select name="status" class="form-select" onchange="this.form.submit()">
+                    <option value="">الكل</option>
+                    <option value="active" <?= ($status ?? '') === 'active' ? 'selected' : '' ?>>نشط</option>
+                    <option value="paid_off" <?= ($status ?? '') === 'paid_off' ? 'selected' : '' ?>>مسدد</option>
+                    <option value="defaulted" <?= ($status ?? '') === 'defaulted' ? 'selected' : '' ?>>متعثر</option>
+                    <option value="restructured" <?= ($status ?? '') === 'restructured' ? 'selected' : '' ?>>مُعاد هيكلته</option>
+                </select>
+            </div>
+        </form>
+    </div>
+</div>
+
+<!-- Loans Table -->
+<div class="card">
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>رقم القرض</th>
+                    <th>البنك</th>
+                    <th>المبلغ الأصلي</th>
+                    <th>سعر الفائدة</th>
+                    <th>الرصيد القائم</th>
+                    <th>الحالة</th>
+                    <th></th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($loans as $loan): ?>
+                    <?php
+                    $statusColor = match($loan['status'] ?? '') {
+                        'active' => '#059669',
+                        'paid_off' => '#6B7280',
+                        'defaulted' => '#DC2626',
+                        'restructured' => '#D97706',
+                        default => '#374151',
+                    };
+                    $statusLabel = match($loan['status'] ?? '') {
+                        'active' => 'نشط',
+                        'paid_off' => 'مسدد',
+                        'defaulted' => 'متعثر',
+                        'restructured' => 'مُعاد هيكلته',
+                        default => $loan['status'] ?? '—',
+                    };
+                    ?>
+                    <tr>
+                        <td style="font-weight:600;direction:ltr;text-align:right;"><?= e($loan['loan_number'] ?? '') ?></td>
+                        <td><?= e($loan['bank_name'] ?? '—') ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= money($loan['principal_amount'] ?? 0) ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= e($loan['interest_rate'] ?? 0) ?>%</td>
+                        <td style="direction:ltr;text-align:right;font-weight:600;"><?= money($loan['outstanding_balance'] ?? 0) ?></td>
+                        <td><span style="color:<?= $statusColor ?>;font-weight:600;"><?= $statusLabel ?></span></td>
+                        <td><a href="/accounting/loans/<?= (int)$loan['id'] ?>" class="btn btn-sm btn-outline">عرض</a></td>
+                    </tr>
+                <?php endforeach; ?>
+                <?php if (empty($loans)): ?>
+                    <tr><td colspan="7" style="text-align:center;color:#6B7280;padding:30px;">لا توجد قروض</td></tr>
+                <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

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

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>تفاصيل القرض<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<?php
+$statusColor = match($loan['status'] ?? '') {
+    'active' => '#059669',
+    'paid_off' => '#6B7280',
+    'defaulted' => '#DC2626',
+    'restructured' => '#D97706',
+    default => '#374151',
+};
+$statusLabel = match($loan['status'] ?? '') {
+    'active' => 'نشط',
+    'paid_off' => 'مسدد',
+    'defaulted' => 'متعثر',
+    'restructured' => 'مُعاد هيكلته',
+    default => $loan['status'] ?? '—',
+};
+?>
+
+<!-- Loan Details -->
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;display:flex;justify-content:space-between;align-items:center;">
+        <h3 style="margin:0;">قرض رقم: <?= e($loan['loan_number'] ?? '') ?></h3>
+        <span style="color:<?= $statusColor ?>;font-weight:700;font-size:14px;"><?= $statusLabel ?></span>
+    </div>
+    <div style="padding:20px;">
+        <div style="display:grid;grid-template-columns:repeat(4,1fr);gap:15px;">
+            <div class="card" style="padding:15px;text-align:center;">
+                <div style="font-size:12px;color:#6B7280;">البنك</div>
+                <div style="font-size:16px;font-weight:700;"><?= e($loan['bank_name'] ?? '—') ?></div>
+            </div>
+            <div class="card" style="padding:15px;text-align:center;">
+                <div style="font-size:12px;color:#6B7280;">المبلغ الأصلي</div>
+                <div style="font-size:18px;font-weight:700;direction:ltr;"><?= money($loan['principal_amount'] ?? 0) ?></div>
+            </div>
+            <div class="card" style="padding:15px;text-align:center;">
+                <div style="font-size:12px;color:#6B7280;">سعر الفائدة</div>
+                <div style="font-size:18px;font-weight:700;direction:ltr;"><?= e($loan['interest_rate'] ?? 0) ?>%</div>
+            </div>
+            <div class="card" style="padding:15px;text-align:center;">
+                <div style="font-size:12px;color:#6B7280;">الرصيد القائم</div>
+                <div style="font-size:18px;font-weight:700;direction:ltr;color:#DC2626;"><?= money($loan['outstanding_balance'] ?? 0) ?></div>
+            </div>
+        </div>
+        <div style="display:grid;grid-template-columns:repeat(4,1fr);gap:15px;margin-top:15px;">
+            <div>
+                <span style="font-size:12px;color:#6B7280;">نوع القرض:</span>
+                <span style="font-weight:600;"><?= e($loan['loan_type'] ?? '—') ?></span>
+            </div>
+            <div>
+                <span style="font-size:12px;color:#6B7280;">مدة القرض:</span>
+                <span style="font-weight:600;"><?= (int)($loan['term_months'] ?? 0) ?> شهر</span>
+            </div>
+            <div>
+                <span style="font-size:12px;color:#6B7280;">تاريخ البداية:</span>
+                <span style="font-weight:600;direction:ltr;display:inline-block;"><?= e($loan['start_date'] ?? '—') ?></span>
+            </div>
+            <div>
+                <span style="font-size:12px;color:#6B7280;">الضمان:</span>
+                <span style="font-weight:600;"><?= e($loan['collateral'] ?? '—') ?></span>
+            </div>
+        </div>
+    </div>
+</div>
+
+<!-- Amortization Schedule -->
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;">جدول السداد</h3>
+    </div>
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>رقم القسط</th>
+                    <th>تاريخ الاستحقاق</th>
+                    <th>أصل الدين</th>
+                    <th>الفائدة</th>
+                    <th>الإجمالي</th>
+                    <th>الحالة</th>
+                    <th>تاريخ السداد</th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($schedule as $inst): ?>
+                    <?php
+                    $instStatusColor = match($inst['status'] ?? '') {
+                        'paid' => '#059669',
+                        'due' => '#D97706',
+                        'overdue' => '#DC2626',
+                        'upcoming' => '#6B7280',
+                        default => '#374151',
+                    };
+                    $instStatusLabel = match($inst['status'] ?? '') {
+                        'paid' => 'مسدد',
+                        'due' => 'مستحق',
+                        'overdue' => 'متأخر',
+                        'upcoming' => 'قادم',
+                        default => $inst['status'] ?? '—',
+                    };
+                    ?>
+                    <tr>
+                        <td style="text-align:center;"><?= (int)($inst['installment_number'] ?? 0) ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= e($inst['due_date'] ?? '—') ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= money($inst['principal'] ?? 0) ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= money($inst['interest'] ?? 0) ?></td>
+                        <td style="direction:ltr;text-align:right;font-weight:600;"><?= money($inst['total'] ?? 0) ?></td>
+                        <td><span style="color:<?= $instStatusColor ?>;font-weight:600;"><?= $instStatusLabel ?></span></td>
+                        <td style="direction:ltr;text-align:right;"><?= e($inst['paid_date'] ?? '—') ?></td>
+                    </tr>
+                <?php endforeach; ?>
+                <?php if (empty($schedule)): ?>
+                    <tr><td colspan="7" style="text-align:center;color:#6B7280;padding:30px;">لا يوجد جدول سداد</td></tr>
+                <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+
+<div style="margin-top:15px;">
+    <a href="/accounting/loans" class="btn btn-outline">رجوع للقائمة</a>
+</div>
+<?php $__template->endSection(); ?>

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

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>التسويات<?php $__template->endSection(); ?>
+
+<?php $__template->section('page_actions'); ?>
+<a href="/accounting/settlements/create" class="btn btn-primary">+ تسوية جديدة</a>
+<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div class="card">
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>رقم التسوية</th>
+                    <th>التاريخ</th>
+                    <th>النوع</th>
+                    <th>البيان</th>
+                    <th>المبلغ</th>
+                    <th>الحالة</th>
+                    <th></th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($settlements as $s): ?>
+                    <?php
+                    $statusColor = match($s['status'] ?? '') {
+                        'draft' => '#F59E0B',
+                        'approved' => '#059669',
+                        'posted' => '#0284C7',
+                        'rejected' => '#DC2626',
+                        default => '#6B7280',
+                    };
+                    $statusLabel = match($s['status'] ?? '') {
+                        'draft' => 'مسودة',
+                        'approved' => 'معتمدة',
+                        'posted' => 'مرحّلة',
+                        'rejected' => 'مرفوضة',
+                        default => $s['status'] ?? '—',
+                    };
+                    $typeLabel = match($s['type'] ?? '') {
+                        'debt_settlement' => 'تسوية ديون',
+                        'advance_settlement' => 'تسوية سلف',
+                        'account_settlement' => 'تسوية حسابات',
+                        default => $s['type'] ?? '—',
+                    };
+                    ?>
+                    <tr>
+                        <td style="font-weight:600;direction:ltr;text-align:right;"><?= e($s['settlement_number'] ?? '') ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= e($s['settlement_date'] ?? $s['created_at'] ?? '—') ?></td>
+                        <td><?= $typeLabel ?></td>
+                        <td><?= e($s['description'] ?? '—') ?></td>
+                        <td style="direction:ltr;text-align:right;font-weight:600;"><?= money($s['amount'] ?? 0) ?></td>
+                        <td><span style="color:<?= $statusColor ?>;font-weight:600;"><?= $statusLabel ?></span></td>
+                        <td><a href="/accounting/settlements/<?= (int)$s['id'] ?>" class="btn btn-sm btn-outline">عرض</a></td>
+                    </tr>
+                <?php endforeach; ?>
+                <?php if (empty($settlements)): ?>
+                    <tr><td colspan="7" style="text-align:center;color:#6B7280;padding:30px;">لا توجد تسويات</td></tr>
+                <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/statements/customer.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>كشف حساب عميل<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<!-- Filters -->
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;">
+        <form method="GET" action="/accounting/statements/customer" style="display:flex;gap:10px;flex-wrap:wrap;align-items:end;">
+            <div>
+                <label class="form-label" style="font-size:12px;">العضو</label>
+                <select name="member_id" class="form-select">
+                    <option value="">— اختر عضو —</option>
+                    <?php foreach ($members as $m): ?>
+                        <option value="<?= (int)$m['id'] ?>" <?= (int)($filters['member_id'] ?? 0) === (int)$m['id'] ? 'selected' : '' ?>><?= e($m['name']) ?></option>
+                    <?php endforeach; ?>
+                </select>
+            </div>
+            <div>
+                <label class="form-label" style="font-size:12px;">من تاريخ</label>
+                <input type="date" name="date_from" class="form-input" value="<?= e($filters['date_from'] ?? '') ?>" dir="ltr">
+            </div>
+            <div>
+                <label class="form-label" style="font-size:12px;">إلى تاريخ</label>
+                <input type="date" name="date_to" class="form-input" value="<?= e($filters['date_to'] ?? '') ?>" dir="ltr">
+            </div>
+            <button type="submit" class="btn btn-primary">عرض</button>
+        </form>
+    </div>
+</div>
+
+<?php if (!empty($member) && !empty($statement)): ?>
+<!-- Statement -->
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;display:flex;justify-content:space-between;align-items:center;">
+        <h3 style="margin:0;">كشف حساب: <?= e($member['name']) ?></h3>
+        <button type="button" class="btn btn-outline" onclick="window.print()">طباعة</button>
+    </div>
+
+    <!-- Opening Balance -->
+    <div style="padding:10px 20px;background:#F9FAFB;border-bottom:1px solid #E5E7EB;">
+        <strong>الرصيد الافتتاحي:</strong>
+        <span style="font-weight:700;direction:ltr;display:inline-block;"><?= money($statement['opening_balance'] ?? 0) ?></span>
+    </div>
+
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>التاريخ</th>
+                    <th>نوع المستند</th>
+                    <th>البيان</th>
+                    <th>مدين</th>
+                    <th>دائن</th>
+                    <th>الرصيد</th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($statement['entries'] ?? [] as $entry): ?>
+                    <tr>
+                        <td style="direction:ltr;text-align:right;"><?= e($entry['date']) ?></td>
+                        <td><?= e($entry['doc_type'] ?? '—') ?></td>
+                        <td><?= e($entry['description'] ?? '') ?></td>
+                        <td style="direction:ltr;text-align:right;color:#DC2626;"><?= (float)($entry['debit'] ?? 0) > 0 ? money($entry['debit']) : '' ?></td>
+                        <td style="direction:ltr;text-align:right;color:#059669;"><?= (float)($entry['credit'] ?? 0) > 0 ? money($entry['credit']) : '' ?></td>
+                        <td style="direction:ltr;text-align:right;font-weight:600;"><?= money($entry['balance'] ?? 0) ?></td>
+                    </tr>
+                <?php endforeach; ?>
+                <?php if (empty($statement['entries'])): ?>
+                    <tr><td colspan="6" style="text-align:center;color:#6B7280;padding:30px;">لا توجد حركات</td></tr>
+                <?php endif; ?>
+            </tbody>
+            <tfoot>
+                <tr style="font-weight:700;background:#F9FAFB;">
+                    <td colspan="3">الإجمالي</td>
+                    <td style="direction:ltr;text-align:right;color:#DC2626;"><?= money($statement['total_debit'] ?? 0) ?></td>
+                    <td style="direction:ltr;text-align:right;color:#059669;"><?= money($statement['total_credit'] ?? 0) ?></td>
+                    <td style="direction:ltr;text-align:right;"><?= money($statement['closing_balance'] ?? 0) ?></td>
+                </tr>
+            </tfoot>
+        </table>
+    </div>
+
+    <!-- Closing Balance -->
+    <div style="padding:10px 20px;background:#F0FDF4;border-top:1px solid #E5E7EB;">
+        <strong>الرصيد الختامي:</strong>
+        <span style="font-weight:700;direction:ltr;display:inline-block;"><?= money($statement['closing_balance'] ?? 0) ?></span>
+    </div>
+</div>
+<?php elseif (!empty($filters['member_id'])): ?>
+<div class="card">
+    <div style="padding:30px;text-align:center;color:#6B7280;">لا توجد بيانات للعرض</div>
+</div>
+<?php endif; ?>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/statements/supplier.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>كشف حساب مورد<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<!-- Filters -->
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;">
+        <form method="GET" action="/accounting/statements/supplier" style="display:flex;gap:10px;flex-wrap:wrap;align-items:end;">
+            <div>
+                <label class="form-label" style="font-size:12px;">المورد</label>
+                <select name="supplier_id" class="form-select">
+                    <option value="">— اختر مورد —</option>
+                    <?php foreach ($suppliers as $s): ?>
+                        <option value="<?= (int)$s['id'] ?>" <?= (int)($filters['supplier_id'] ?? 0) === (int)$s['id'] ? 'selected' : '' ?>><?= e($s['name']) ?></option>
+                    <?php endforeach; ?>
+                </select>
+            </div>
+            <div>
+                <label class="form-label" style="font-size:12px;">من تاريخ</label>
+                <input type="date" name="date_from" class="form-input" value="<?= e($filters['date_from'] ?? '') ?>" dir="ltr">
+            </div>
+            <div>
+                <label class="form-label" style="font-size:12px;">إلى تاريخ</label>
+                <input type="date" name="date_to" class="form-input" value="<?= e($filters['date_to'] ?? '') ?>" dir="ltr">
+            </div>
+            <button type="submit" class="btn btn-primary">عرض</button>
+        </form>
+    </div>
+</div>
+
+<?php if (!empty($supplier) && !empty($statement)): ?>
+<!-- Statement -->
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;display:flex;justify-content:space-between;align-items:center;">
+        <h3 style="margin:0;">كشف حساب: <?= e($supplier['name']) ?></h3>
+        <button type="button" class="btn btn-outline" onclick="window.print()">طباعة</button>
+    </div>
+
+    <!-- Opening Balance -->
+    <div style="padding:10px 20px;background:#F9FAFB;border-bottom:1px solid #E5E7EB;">
+        <strong>الرصيد الافتتاحي:</strong>
+        <span style="font-weight:700;direction:ltr;display:inline-block;"><?= money($statement['opening_balance'] ?? 0) ?></span>
+    </div>
+
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>التاريخ</th>
+                    <th>نوع المستند</th>
+                    <th>البيان</th>
+                    <th>مدين</th>
+                    <th>دائن</th>
+                    <th>الرصيد</th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($statement['entries'] ?? [] as $entry): ?>
+                    <tr>
+                        <td style="direction:ltr;text-align:right;"><?= e($entry['date']) ?></td>
+                        <td><?= e($entry['doc_type'] ?? '—') ?></td>
+                        <td><?= e($entry['description'] ?? '') ?></td>
+                        <td style="direction:ltr;text-align:right;color:#DC2626;"><?= (float)($entry['debit'] ?? 0) > 0 ? money($entry['debit']) : '' ?></td>
+                        <td style="direction:ltr;text-align:right;color:#059669;"><?= (float)($entry['credit'] ?? 0) > 0 ? money($entry['credit']) : '' ?></td>
+                        <td style="direction:ltr;text-align:right;font-weight:600;"><?= money($entry['balance'] ?? 0) ?></td>
+                    </tr>
+                <?php endforeach; ?>
+                <?php if (empty($statement['entries'])): ?>
+                    <tr><td colspan="6" style="text-align:center;color:#6B7280;padding:30px;">لا توجد حركات</td></tr>
+                <?php endif; ?>
+            </tbody>
+            <tfoot>
+                <tr style="font-weight:700;background:#F9FAFB;">
+                    <td colspan="3">الإجمالي</td>
+                    <td style="direction:ltr;text-align:right;color:#DC2626;"><?= money($statement['total_debit'] ?? 0) ?></td>
+                    <td style="direction:ltr;text-align:right;color:#059669;"><?= money($statement['total_credit'] ?? 0) ?></td>
+                    <td style="direction:ltr;text-align:right;"><?= money($statement['closing_balance'] ?? 0) ?></td>
+                </tr>
+            </tfoot>
+        </table>
+    </div>
+
+    <!-- Closing Balance -->
+    <div style="padding:10px 20px;background:#F0FDF4;border-top:1px solid #E5E7EB;">
+        <strong>الرصيد الختامي:</strong>
+        <span style="font-weight:700;direction:ltr;display:inline-block;"><?= money($statement['closing_balance'] ?? 0) ?></span>
+    </div>
+</div>
+<?php elseif (!empty($filters['supplier_id'])): ?>
+<div class="card">
+    <div style="padding:30px;text-align:center;color:#6B7280;">لا توجد بيانات للعرض</div>
+</div>
+<?php endif; ?>
+<?php $__template->endSection(); ?>