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app/Modules/Accounting/AccountCodes.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting;
+
+final class AccountCodes
+{
+    // ══════════════════════════════════════════════════════════
+    // ASSETS (1)
+    // ══════════════════════════════════════════════════════════
+    const CASH_ON_HAND        = '12010101';
+    const CASH_AT_BANK        = '12010201';
+    const ACCOUNTS_RECEIVABLE = '120103';
+    const INVENTORY           = '120105';
+    const PREPAID_EXPENSES    = '120106';
+    const EMPLOYEE_LOANS      = '120107';
+    const INPUT_TAX           = '120108';
+
+    // Fixed Assets
+    const LAND                = '110101';
+    const BUILDINGS           = '110102';
+    const FURNITURE           = '110103';
+    const EQUIPMENT           = '110104';
+    const VEHICLES            = '110105';
+    const COMPUTERS           = '110106';
+    const ACCUMULATED_DEPRECIATION = '1102';
+
+    // ══════════════════════════════════════════════════════════
+    // LIABILITIES & EQUITY (2)
+    // ══════════════════════════════════════════════════════════
+    const ACCOUNTS_PAYABLE    = '210101';
+    const ACCRUED_EXPENSES    = '210102';
+    const TAX_PAYABLE         = '210103';
+    const INSURANCE_PAYABLE   = '210104';
+    const DEFERRED_REVENUE    = '210105';
+    const MEMBERSHIP_DEPOSITS = '210106';
+    const RENTAL_DEPOSITS     = '210107';
+    const END_OF_SERVICE_PROV = '210108';
+
+    // Equity
+    const CAPITAL             = '220101';
+    const RETAINED_EARNINGS   = '220102';
+    const LEGAL_RESERVE       = '220103';
+    const GENERAL_RESERVE     = '220104';
+
+    // ══════════════════════════════════════════════════════════
+    // EXPENSES (3)
+    // ══════════════════════════════════════════════════════════
+    const SALARY_EXPENSE      = '310101';
+    const INSURANCE_EXPENSE   = '310102';
+    const ALLOWANCES_EXPENSE  = '310103';
+    const TRAINING_EXPENSE    = '310104';
+    const END_OF_SERVICE_EXP  = '310105';
+    const COGS                = '3102';
+    const BANK_CHARGES        = '310301';
+    const RENT_EXPENSE        = '310302';
+    const UTILITIES_EXPENSE   = '310303';
+    const MAINTENANCE_EXPENSE = '310304';
+    const DEPRECIATION        = '310305';
+    const CLEANING_EXPENSE    = '310306';
+    const SECURITY_EXPENSE    = '310307';
+    const PROPERTY_INSURANCE  = '310308';
+    const COMMUNICATIONS_EXP  = '310309';
+    const PRINTING_EXPENSE    = '310310';
+    const HOSPITALITY_EXPENSE = '310311';
+    const TRANSPORT_EXPENSE   = '310312';
+    const MARKETING_EXPENSE   = '310313';
+    const GOVERNMENT_FEES     = '310314';
+    const LEGAL_FEES          = '310315';
+    const SHIPPING_EXPENSE    = '310316';
+    const MISC_EXPENSES       = '310399';
+
+    // Sports & Activities Expenses
+    const ACADEMY_EXPENSE     = '310401';
+    const SPORTS_FACILITIES   = '310402';
+    const EVENTS_EXPENSE      = '310403';
+
+    // ══════════════════════════════════════════════════════════
+    // REVENUE (4) — Custom for this club
+    // ══════════════════════════════════════════════════════════
+
+    // Membership Revenue (4101)
+    const FORM_FEE_REVENUE           = '410101';
+    const MEMBERSHIP_VALUE_REVENUE   = '410102';
+    const DEPENDENT_ADDITION_REVENUE = '410103';
+
+    // Subscription Revenue (4102)
+    const ANNUAL_SUBSCRIPTION        = '410201';
+    const DEVELOPMENT_FEE            = '410202';
+
+    // Transfer & Cases Revenue (4103)
+    const SEPARATION_FEE_REVENUE     = '410301';
+    const DIVORCE_FEE_REVENUE        = '410302';
+    const DEATH_TRANSFER_REVENUE     = '410303';
+    const WAIVER_FEE_REVENUE         = '410304';
+    const SPORTS_CONVERSION_REVENUE  = '410305';
+
+    // Special Memberships (4104)
+    const SEASONAL_MEMBERSHIP        = '410401';
+    const CARNET_REPLACEMENT         = '410402';
+    const FOREIGN_MEMBERSHIP         = '410403';
+
+    // Activities & Sports (4105)
+    const ACTIVITY_SUBSCRIPTION      = '410501';
+    const ACADEMY_REVENUE            = '410502';
+
+    // Single-level revenue accounts
+    const FINE_REVENUE               = '4106';
+    const SALES_REVENUE              = '4107';
+    const RENTAL_REVENUE             = '4108';
+
+    // Installment Revenue (4109)
+    const DOWN_PAYMENT_REVENUE       = '410901';
+    const INSTALLMENT_REVENUE        = '410902';
+
+    // Other Revenue (42)
+    const BANK_INTEREST_INCOME       = '4201';
+    const MISCELLANEOUS_REVENUE      = '4202';
+
+    // Service Revenue (catch-all for deposits reclassification etc.)
+    const SERVICE_REVENUE            = '4110';
+
+    // ══════════════════════════════════════════════════════════
+    // HELPERS
+    // ══════════════════════════════════════════════════════════
+
+    public static function debitAccountForMethod(string $method): string
+    {
+        return match ($method) {
+            'cash'          => self::CASH_ON_HAND,
+            'check'         => self::CASH_AT_BANK,
+            'visa'          => self::CASH_AT_BANK,
+            'bank_transfer' => self::CASH_AT_BANK,
+            default         => self::CASH_ON_HAND,
+        };
+    }
+
+    public static function creditAccountForPaymentType(string $type): string
+    {
+        return match ($type) {
+            'form_fee'              => self::FORM_FEE_REVENUE,
+            'membership_fee'        => self::MEMBERSHIP_VALUE_REVENUE,
+            'addition_fee'          => self::DEPENDENT_ADDITION_REVENUE,
+            'separation_fee'        => self::SEPARATION_FEE_REVENUE,
+            'divorce_fee'           => self::DIVORCE_FEE_REVENUE,
+            'death_fee'             => self::DEATH_TRANSFER_REVENUE,
+            'waiver_fee'            => self::WAIVER_FEE_REVENUE,
+            'sports_conversion'     => self::SPORTS_CONVERSION_REVENUE,
+            'seasonal_fee'          => self::SEASONAL_MEMBERSHIP,
+            'carnet_replacement'    => self::CARNET_REPLACEMENT,
+            'annual_subscription'   => self::ANNUAL_SUBSCRIPTION,
+            'development_fee'       => self::DEVELOPMENT_FEE,
+            'activity_subscription' => self::ACTIVITY_SUBSCRIPTION,
+            'down_payment'          => self::ACCOUNTS_RECEIVABLE,
+            'installment'           => self::ACCOUNTS_RECEIVABLE,
+            'fine'                  => self::FINE_REVENUE,
+            'inventory_sale'        => self::SALES_REVENUE,
+            default                 => self::SERVICE_REVENUE,
+        };
+    }
+}

app/Modules/Accounting/Services/AccountingIntegrationService.php

@@ -5,28 +5,14 @@ namespace App\Modules\Accounting\Services;
 
 use App\Core\App;
 use App\Core\Logger;
+use App\Modules\Accounting\AccountCodes;
 
 /**
  * Auto-posting journal entries from other modules.
  * Each method is called from bootstrap.php event listeners.
  *
- * Account codes used (Egyptian standard):
- *   1101 - Cash (نقدية بالصندوق)
- *   1102 - Bank (نقدية بالبنك)
- *   1103 - Accounts Receivable (حسابات مدينة)
- *   1104 - Inventory (مخزون)
- *   2101 - Accounts Payable (حسابات دائنة)
- *   2103 - Tax Payable (ضرائب مستحقة)
- *   2104 - Insurance Payable (تأمينات مستحقة)
- *   2105 - Deferred Revenue (إيرادات مؤجلة)
- *   4101 - Membership Revenue (إيرادات عضوية)
- *   4102 - Subscription Revenue (إيرادات اشتراكات)
- *   4103 - Sales Revenue (إيرادات مبيعات)
- *   4104 - Fine Revenue (إيرادات غرامات)
- *   4105 - Service Revenue (إيرادات خدمات)
- *   5101 - Salary Expense (مصروفات رواتب)
- *   5102 - Insurance Expense (مصروفات تأمينات — حصة صاحب العمل)
- *   5106 - Cost of Goods Sold (تكلفة البضاعة المباعة)
+ * All account codes are centralized in AccountCodes class.
+ * Uses Egyptian Standard Chart of Accounts numbering (8-digit codes).
  */
 final class AccountingIntegrationService
 {
@@ -55,56 +41,11 @@ final class AccountingIntegrationService
         }
 
         // Determine debit account (where money goes)
-        $debitAccountCode = match ($method) {
-            'cash'          => '1101',
-            'check'         => '1102',
-            'visa'          => '1102',
-            'bank_transfer' => '1102',
-            default         => '1101',
-        };
+        $debitAccountCode = AccountCodes::debitAccountForMethod($method);
 
         // Determine credit account (revenue type)
-        // Uses granular sub-accounts (4110+) with fallback to legacy accounts (4101+)
-        $creditAccountCode = match ($type) {
-            'form_fee'            => '4110', // Form Fee Revenue
-            'membership_fee'      => '4111', // Membership Value Revenue
-            'addition_fee'        => '4112', // Dependent Addition Revenue
-            'separation_fee'      => '4120', // Separation Fee Revenue
-            'divorce_fee'         => '4121', // Divorce Fee Revenue
-            'death_fee'           => '4122', // Death Transfer Fee Revenue
-            'waiver_fee'          => '4123', // Waiver Fee Revenue
-            'sports_conversion'   => '4124', // Sports Conversion Revenue
-            'seasonal_fee'        => '4130', // Seasonal Membership Revenue
-            'carnet_replacement'  => '4131', // Carnet Replacement Revenue
-            'annual_subscription' => '4140', // Annual Subscription Revenue
-            'development_fee'     => '4141', // Development Fee Revenue
-            'activity_subscription' => '4150', // Activity Subscription Revenue
-            'down_payment'        => '1103', // Accounts Receivable (reducing AR)
-            'installment'         => '1103', // Accounts Receivable (reducing AR)
-            'fine'                => '4104', // Fine Revenue
-            'inventory_sale'      => '4103', // Sales Revenue
-            default               => '4105', // Service Revenue (catch-all)
-        };
-
-        // Fallback: if the granular account doesn't exist yet, use legacy grouping
+        $creditAccountCode = AccountCodes::creditAccountForPaymentType($type);
         $creditAccount = self::getAccountByCode($creditAccountCode);
-        if (!$creditAccount) {
-            $fallbackCode = match ($type) {
-                'form_fee', 'membership_fee', 'addition_fee', 'separation_fee',
-                'divorce_fee', 'death_fee', 'waiver_fee', 'sports_conversion',
-                'carnet_replacement', 'seasonal_fee'
-                    => '4101', // Membership Revenue (legacy)
-                'annual_subscription', 'development_fee'
-                    => '4102', // Subscription Revenue (legacy)
-                'activity_subscription'
-                    => '4105', // Service Revenue (legacy)
-                default => null,
-            };
-            if ($fallbackCode) {
-                $creditAccountCode = $fallbackCode;
-                $creditAccount = self::getAccountByCode($creditAccountCode);
-            }
-        }
 
         $debitAccount = self::getAccountByCode($debitAccountCode);
 
@@ -212,10 +153,10 @@ final class AccountingIntegrationService
         );
         $totalCost = (string) ($costRow['total_cost'] ?? '0.00');
 
-        $salesRevenue = self::getAccountByCode('4103');
-        $cashAccount = self::getAccountByCode('1101');
-        $cogsAccount = self::getAccountByCode('5106');
-        $inventoryAccount = self::getAccountByCode('1104');
+        $salesRevenue = self::getAccountByCode(AccountCodes::SALES_REVENUE);
+        $cashAccount = self::getAccountByCode(AccountCodes::CASH_ON_HAND);
+        $cogsAccount = self::getAccountByCode(AccountCodes::COGS);
+        $inventoryAccount = self::getAccountByCode(AccountCodes::INVENTORY);
 
         if (!$salesRevenue || !$cashAccount) {
             return;
@@ -317,11 +258,11 @@ final class AccountingIntegrationService
         $erInsurance = $componentMap['social_insurance_employer'] ?? '0.00';
         $totalInsurance = bcadd($empInsurance, $erInsurance, 2);
 
-        $salaryExpense = self::getAccountByCode('5101');
-        $insuranceExpense = self::getAccountByCode('5102');
-        $bankAccount = self::getAccountByCode('1102');
-        $insurancePayable = self::getAccountByCode('2104');
-        $taxPayable = self::getAccountByCode('2103');
+        $salaryExpense = self::getAccountByCode(AccountCodes::SALARY_EXPENSE);
+        $insuranceExpense = self::getAccountByCode(AccountCodes::INSURANCE_EXPENSE);
+        $bankAccount = self::getAccountByCode(AccountCodes::CASH_AT_BANK);
+        $insurancePayable = self::getAccountByCode(AccountCodes::INSURANCE_PAYABLE);
+        $taxPayable = self::getAccountByCode(AccountCodes::TAX_PAYABLE);
 
         if (!$salaryExpense || !$bankAccount) {
             Logger::error("Payroll auto-post failed: core accounts not found");
@@ -507,8 +448,8 @@ final class AccountingIntegrationService
         }
 
         // Create AR entry
-        $arAccount = self::getAccountByCode('1103');
-        $fineRevenue = self::getAccountByCode('4104');
+        $arAccount = self::getAccountByCode(AccountCodes::ACCOUNTS_RECEIVABLE);
+        $fineRevenue = self::getAccountByCode(AccountCodes::FINE_REVENUE);
 
         if ($arAccount && $fineRevenue) {
             // Create receivable journal entry
@@ -580,8 +521,8 @@ final class AccountingIntegrationService
             return;
         }
 
-        $arAccount = self::getAccountByCode('1103');
-        $membershipRevenue = self::getAccountByCode('4101');
+        $arAccount = self::getAccountByCode(AccountCodes::ACCOUNTS_RECEIVABLE);
+        $membershipRevenue = self::getAccountByCode(AccountCodes::INSTALLMENT_REVENUE);
 
         if ($arAccount && $membershipRevenue) {
             // Journal: Dr. AR, Cr. Membership Revenue
@@ -697,8 +638,8 @@ final class AccountingIntegrationService
             return;
         }
 
-        $salesRevenue = self::getAccountByCode('4103');
-        $cashAccount = self::getAccountByCode('1101');
+        $salesRevenue = self::getAccountByCode(AccountCodes::SALES_REVENUE);
+        $cashAccount = self::getAccountByCode(AccountCodes::CASH_ON_HAND);
 
         if (!$salesRevenue || !$cashAccount) {
             Logger::error("Refund auto-post failed: accounts not found", ['sale_id' => $saleId]);
@@ -768,9 +709,9 @@ final class AccountingIntegrationService
             return;
         }
 
-        // Reclassify: Dr. Service Revenue (4105), Cr. Deferred Revenue / Deposits (2105)
-        $serviceRevenue = self::getAccountByCode('4105');
-        $deferredRevenue = self::getAccountByCode('2105');
+        // Reclassify: Dr. Service Revenue, Cr. Deferred Revenue / Deposits
+        $serviceRevenue = self::getAccountByCode(AccountCodes::SERVICE_REVENUE);
+        $deferredRevenue = self::getAccountByCode(AccountCodes::DEFERRED_REVENUE);
 
         if (!$serviceRevenue || !$deferredRevenue) {
             return;
@@ -861,9 +802,9 @@ final class AccountingIntegrationService
             return;
         }
 
-        $inventoryAccount = self::getAccountByCode('1104');
-        $taxAccount       = self::getAccountByCode('2103');
-        $apAccount        = self::getAccountByCode('2101');
+        $inventoryAccount = self::getAccountByCode(AccountCodes::INVENTORY);
+        $taxAccount       = self::getAccountByCode(AccountCodes::TAX_PAYABLE);
+        $apAccount        = self::getAccountByCode(AccountCodes::ACCOUNTS_PAYABLE);
 
         if (!$inventoryAccount || !$apAccount) {
             Logger::error("Vendor invoice auto-post failed: core accounts not found", [
@@ -980,8 +921,10 @@ final class AccountingIntegrationService
             return;
         }
 
-        $apAccount = self::getAccountByCode('2101');
-        $cashBankCode = in_array($paymentMethod, ['bank_transfer', 'check', 'wire'], true) ? '1102' : '1101';
+        $apAccount = self::getAccountByCode(AccountCodes::ACCOUNTS_PAYABLE);
+        $cashBankCode = \in_array($paymentMethod, ['bank_transfer', 'check', 'wire'], true)
+            ? AccountCodes::CASH_AT_BANK
+            : AccountCodes::CASH_ON_HAND;
         $cashBankAccount = self::getAccountByCode($cashBankCode);
 
         if (!$apAccount || !$cashBankAccount) {
@@ -1130,8 +1073,8 @@ final class AccountingIntegrationService
 
         $rtvNumber = $rtv['rtv_number'] ?? '';
 
-        $apAccount        = self::getAccountByCode('2101');
-        $inventoryAccount = self::getAccountByCode('1104');
+        $apAccount        = self::getAccountByCode(AccountCodes::ACCOUNTS_PAYABLE);
+        $inventoryAccount = self::getAccountByCode(AccountCodes::INVENTORY);
 
         if (!$apAccount || !$inventoryAccount) {
             Logger::error("RTV auto-post failed: accounts not found", ['rtv_id' => $rtvId]);

app/Modules/Accounting/Services/BankReconciliationService.php

@@ -5,6 +5,7 @@ namespace App\Modules\Accounting\Services;
 
 use App\Core\App;
 use App\Core\Logger;
+use App\Modules\Accounting\AccountCodes;
 use App\Modules\Accounting\Models\BankReconciliation;
 
 /**
@@ -188,7 +189,8 @@ final class BankReconciliationService
                 if ($item['item_type'] === 'bank_charge') {
                     // Dr. Bank Charges Expense, Cr. Bank
                     $bankChargesAccount = $db->selectOne(
-                        "SELECT id FROM chart_of_accounts WHERE account_code = '5201' AND is_archived = 0"
+                        "SELECT id FROM chart_of_accounts WHERE account_code = ? AND is_archived = 0",
+                        [AccountCodes::BANK_CHARGES]
                     );
                     if ($bankChargesAccount) {
                         $lines = [
@@ -201,7 +203,8 @@ final class BankReconciliationService
                 } elseif ($item['item_type'] === 'bank_interest') {
                     // Dr. Bank, Cr. Interest Income
                     $interestAccount = $db->selectOne(
-                        "SELECT id FROM chart_of_accounts WHERE account_code = '4301' AND is_archived = 0"
+                        "SELECT id FROM chart_of_accounts WHERE account_code = ? AND is_archived = 0",
+                        [AccountCodes::BANK_INTEREST_INCOME]
                     );
                     if ($interestAccount) {
                         $lines = [

app/Modules/Accounting/Services/PeriodClosingService.php

@@ -6,6 +6,7 @@ namespace App\Modules\Accounting\Services;
 use App\Core\App;
 use App\Core\EventBus;
 use App\Core\Logger;
+use App\Modules\Accounting\AccountCodes;
 use App\Modules\Accounting\Models\FiscalYear;
 use App\Modules\Accounting\Models\PeriodClosing;
 
@@ -207,12 +208,13 @@ final class PeriodClosingService
 
         $netIncome = $incomeStatement['net_income'];
 
-        // Retained earnings account (3102)
+        // Retained earnings account
         $retainedEarnings = $db->selectOne(
-            "SELECT id FROM chart_of_accounts WHERE account_code = '3102' AND is_archived = 0"
+            "SELECT id FROM chart_of_accounts WHERE account_code = ? AND is_archived = 0",
+            [AccountCodes::RETAINED_EARNINGS]
         );
         if (!$retainedEarnings) {
-            return ['success' => false, 'error' => 'حساب الأرباح المحتجزة (3102) غير موجود'];
+            return ['success' => false, 'error' => 'حساب الأرباح المحتجزة (' . AccountCodes::RETAINED_EARNINGS . ') غير موجود'];
         }
 
         $lines = [];

database/migrations/Phase_42_001_alter_chart_add_level_name.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "ALTER TABLE `chart_of_accounts` ADD COLUMN `level_name` VARCHAR(20) NULL AFTER `level`",
+    'down' => "ALTER TABLE `chart_of_accounts` DROP COLUMN `level_name`",
+];

database/seeds/Phase_42_001_seed_egyptian_chart_of_accounts.php

+<?php
+declare(strict_types=1);
+
+use App\Core\Database;
+
+/**
+ * Egyptian Standard Chart of Accounts — Full Implementation.
+ *
+ * Replaces the simplified 4-digit chart with proper 8-digit Egyptian standard codes.
+ * Revenue section (4) is customized for club/sports facility operations.
+ *
+ * Strategy:
+ *  1. Deactivate ALL old 4-digit accounts (preserves FK integrity for journal entries)
+ *  2. Insert complete new chart following Egyptian standard numbering
+ *  3. Idempotent: checks account_code existence before insert
+ */
+return function (Database $db): void {
+
+    $now = date('Y-m-d H:i:s');
+
+    // ─────────────────────────────────────────────────────────────
+    // Step 1: Deactivate old 4-digit accounts
+    // ─────────────────────────────────────────────────────────────
+    $db->execute(
+        "UPDATE chart_of_accounts SET is_active = 0, updated_at = ? WHERE LENGTH(account_code) <= 4 AND is_active = 1",
+        [$now]
+    );
+
+    // ─────────────────────────────────────────────────────────────
+    // Step 2: Full Egyptian Standard Chart
+    // ─────────────────────────────────────────────────────────────
+    $accounts = [
+
+        // ══════════════════════════════════════════════════════════════════
+        // 1 — الأصول (ASSETS)
+        // ══════════════════════════════════════════════════════════════════
+        ['account_code' => '1',        'name_ar' => 'الأصول',                          'name_en' => 'Assets',                       'account_type' => 'asset',     'account_nature' => 'debit',  'parent_code' => null,       'level' => 1, 'is_header' => 1, 'is_system' => 1],
+
+        // 11 — الأصول الثابتة
+        ['account_code' => '11',       'name_ar' => 'الأصول الثابتة',                  'name_en' => 'Fixed Assets',                 'account_type' => 'asset',     'account_nature' => 'debit',  'parent_code' => '1',        'level' => 2, 'is_header' => 1, 'is_system' => 1],
+        ['account_code' => '1101',     'name_ar' => 'أصول ثابتة ملموسة',               'name_en' => 'Tangible Fixed Assets',        'account_type' => 'asset',     'account_nature' => 'debit',  'parent_code' => '11',       'level' => 3, 'is_header' => 1, 'is_system' => 0],
+        ['account_code' => '110101',   'name_ar' => 'أراضي',                           'name_en' => 'Land',                         'account_type' => 'asset',     'account_nature' => 'debit',  'parent_code' => '1101',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '110102',   'name_ar' => 'مباني ومنشآت',                    'name_en' => 'Buildings',                    'account_type' => 'asset',     'account_nature' => 'debit',  'parent_code' => '1101',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '110103',   'name_ar' => 'أثاث وتجهيزات',                   'name_en' => 'Furniture & Fixtures',         'account_type' => 'asset',     'account_nature' => 'debit',  'parent_code' => '1101',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '110104',   'name_ar' => 'معدات وأجهزة',                    'name_en' => 'Equipment',                    'account_type' => 'asset',     'account_nature' => 'debit',  'parent_code' => '1101',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '110105',   'name_ar' => 'سيارات ووسائل نقل',               'name_en' => 'Vehicles',                     'account_type' => 'asset',     'account_nature' => 'debit',  'parent_code' => '1101',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '110106',   'name_ar' => 'أجهزة حاسب آلي',                  'name_en' => 'Computer Equipment',           'account_type' => 'asset',     'account_nature' => 'debit',  'parent_code' => '1101',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '1102',     'name_ar' => 'مجمع الإهلاك',                    'name_en' => 'Accumulated Depreciation',     'account_type' => 'asset',     'account_nature' => 'credit', 'parent_code' => '11',       'level' => 3, 'is_header' => 0, 'is_system' => 1],
+
+        // 12 — الأصول المتداولة
+        ['account_code' => '12',       'name_ar' => 'الأصول المتداولة',                'name_en' => 'Current Assets',               'account_type' => 'asset',     'account_nature' => 'debit',  'parent_code' => '1',        'level' => 2, 'is_header' => 1, 'is_system' => 1],
+        ['account_code' => '1201',     'name_ar' => 'النقدية وما في حكمها',            'name_en' => 'Cash & Equivalents',           'account_type' => 'asset',     'account_nature' => 'debit',  'parent_code' => '12',       'level' => 3, 'is_header' => 1, 'is_system' => 1],
+        ['account_code' => '120101',   'name_ar' => 'نقدية بالصندوق',                  'name_en' => 'Cash on Hand',                 'account_type' => 'asset',     'account_nature' => 'debit',  'parent_code' => '1201',     'level' => 4, 'is_header' => 1, 'is_system' => 1],
+        ['account_code' => '12010101', 'name_ar' => 'الصندوق الرئيسي',                 'name_en' => 'Main Cash Box',                'account_type' => 'asset',     'account_nature' => 'debit',  'parent_code' => '120101',   'level' => 5, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '120102',   'name_ar' => 'نقدية بالبنوك',                   'name_en' => 'Cash at Banks',                'account_type' => 'asset',     'account_nature' => 'debit',  'parent_code' => '1201',     'level' => 4, 'is_header' => 1, 'is_system' => 1],
+        ['account_code' => '12010201', 'name_ar' => 'البنك الرئيسي',                   'name_en' => 'Main Bank Account',            'account_type' => 'asset',     'account_nature' => 'debit',  'parent_code' => '120102',   'level' => 5, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '120103',   'name_ar' => 'حسابات مدينة (مدينون)',           'name_en' => 'Accounts Receivable',          'account_type' => 'asset',     'account_nature' => 'debit',  'parent_code' => '1201',     'level' => 4, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '120104',   'name_ar' => 'شيكات تحت التحصيل',               'name_en' => 'Checks Under Collection',      'account_type' => 'asset',     'account_nature' => 'debit',  'parent_code' => '1201',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '120105',   'name_ar' => 'مخزون',                           'name_en' => 'Inventory',                    'account_type' => 'asset',     'account_nature' => 'debit',  'parent_code' => '1201',     'level' => 4, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '120106',   'name_ar' => 'مصروفات مقدمة',                   'name_en' => 'Prepaid Expenses',             'account_type' => 'asset',     'account_nature' => 'debit',  'parent_code' => '1201',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '120107',   'name_ar' => 'سلف وقروض موظفين',                'name_en' => 'Employee Loans & Advances',    'account_type' => 'asset',     'account_nature' => 'debit',  'parent_code' => '1201',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '120108',   'name_ar' => 'ضريبة مدخلات (مشتريات)',          'name_en' => 'Input Tax (Purchases)',        'account_type' => 'asset',     'account_nature' => 'debit',  'parent_code' => '1201',     'level' => 4, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '120109',   'name_ar' => 'أوراق قبض',                       'name_en' => 'Notes Receivable',             'account_type' => 'asset',     'account_nature' => 'debit',  'parent_code' => '1201',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+
+        // ══════════════════════════════════════════════════════════════════
+        // 2 — حقوق الملكية والإلتزامات (EQUITY & LIABILITIES)
+        // ══════════════════════════════════════════════════════════════════
+        ['account_code' => '2',        'name_ar' => 'حقوق الملكية والإلتزامات',        'name_en' => 'Equity & Liabilities',         'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => null,       'level' => 1, 'is_header' => 1, 'is_system' => 1],
+
+        // 21 — الإلتزامات (Liabilities)
+        ['account_code' => '21',       'name_ar' => 'الإلتزامات',                      'name_en' => 'Liabilities',                  'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2',        'level' => 2, 'is_header' => 1, 'is_system' => 1],
+        ['account_code' => '2101',     'name_ar' => 'إلتزامات متداولة',                'name_en' => 'Current Liabilities',          'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '21',       'level' => 3, 'is_header' => 1, 'is_system' => 1],
+        ['account_code' => '210101',   'name_ar' => 'حسابات دائنة (دائنون)',           'name_en' => 'Accounts Payable',             'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2101',     'level' => 4, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '210102',   'name_ar' => 'مصروفات مستحقة',                  'name_en' => 'Accrued Expenses',             'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2101',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '210103',   'name_ar' => 'ضرائب مستحقة',                    'name_en' => 'Tax Payable',                  'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2101',     'level' => 4, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '210104',   'name_ar' => 'تأمينات اجتماعية مستحقة',         'name_en' => 'Social Insurance Payable',     'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2101',     'level' => 4, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '210105',   'name_ar' => 'إيرادات مؤجلة',                   'name_en' => 'Deferred Revenue',             'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2101',     'level' => 4, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '210106',   'name_ar' => 'تأمينات عضويات مستحقة',           'name_en' => 'Membership Deposits',          'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2101',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '210107',   'name_ar' => 'تأمينات إيجارات مستحقة',          'name_en' => 'Rental Deposits Liability',    'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2101',     'level' => 4, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '210108',   'name_ar' => 'مخصص مكافأة نهاية خدمة',          'name_en' => 'End of Service Provision',     'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2101',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '210109',   'name_ar' => 'أوراق دفع',                       'name_en' => 'Notes Payable',                'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2101',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '2102',     'name_ar' => 'إلتزامات طويلة الأجل',            'name_en' => 'Long-term Liabilities',        'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '21',       'level' => 3, 'is_header' => 1, 'is_system' => 0],
+        ['account_code' => '210201',   'name_ar' => 'قروض طويلة الأجل',                'name_en' => 'Long-term Loans',              'account_type' => 'liability', 'account_nature' => 'credit', 'parent_code' => '2102',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+
+        // 22 — حقوق الملكية (Equity)
+        ['account_code' => '22',       'name_ar' => 'حقوق الملكية',                    'name_en' => 'Equity',                       'account_type' => 'equity',    'account_nature' => 'credit', 'parent_code' => '2',        'level' => 2, 'is_header' => 1, 'is_system' => 1],
+        ['account_code' => '2201',     'name_ar' => 'رأس المال والاحتياطيات',          'name_en' => 'Capital & Reserves',           'account_type' => 'equity',    'account_nature' => 'credit', 'parent_code' => '22',       'level' => 3, 'is_header' => 1, 'is_system' => 1],
+        ['account_code' => '220101',   'name_ar' => 'رأس المال',                       'name_en' => 'Capital',                      'account_type' => 'equity',    'account_nature' => 'credit', 'parent_code' => '2201',     'level' => 4, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '220102',   'name_ar' => 'أرباح محتجزة',                    'name_en' => 'Retained Earnings',            'account_type' => 'equity',    'account_nature' => 'credit', 'parent_code' => '2201',     'level' => 4, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '220103',   'name_ar' => 'احتياطي قانوني',                  'name_en' => 'Legal Reserve',                'account_type' => 'equity',    'account_nature' => 'credit', 'parent_code' => '2201',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '220104',   'name_ar' => 'احتياطي عام',                     'name_en' => 'General Reserve',              'account_type' => 'equity',    'account_nature' => 'credit', 'parent_code' => '2201',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+
+        // ══════════════════════════════════════════════════════════════════
+        // 3 — التكاليف والمصروفات (EXPENSES)
+        // ══════════════════════════════════════════════════════════════════
+        ['account_code' => '3',        'name_ar' => 'التكاليف والمصروفات',             'name_en' => 'Costs & Expenses',             'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => null,       'level' => 1, 'is_header' => 1, 'is_system' => 1],
+
+        // 31 — مصروفات النشاط
+        ['account_code' => '31',       'name_ar' => 'مصروفات النشاط',                  'name_en' => 'Operating Expenses',           'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => '3',        'level' => 2, 'is_header' => 1, 'is_system' => 1],
+        ['account_code' => '3101',     'name_ar' => 'مصروفات الموظفين',                'name_en' => 'Personnel Expenses',           'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => '31',       'level' => 3, 'is_header' => 1, 'is_system' => 1],
+        ['account_code' => '310101',   'name_ar' => 'مصروفات رواتب وأجور',             'name_en' => 'Salaries & Wages',             'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => '3101',     'level' => 4, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '310102',   'name_ar' => 'حصة صاحب العمل تأمينات',          'name_en' => 'Employer Social Insurance',    'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => '3101',     'level' => 4, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '310103',   'name_ar' => 'بدلات وحوافز',                    'name_en' => 'Allowances & Bonuses',         'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => '3101',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '310104',   'name_ar' => 'مصروفات تدريب',                   'name_en' => 'Training Expenses',            'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => '3101',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '310105',   'name_ar' => 'مكافأة نهاية خدمة',               'name_en' => 'End of Service Benefits',      'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => '3101',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+
+        // COGS
+        ['account_code' => '3102',     'name_ar' => 'تكلفة البضاعة المباعة',           'name_en' => 'Cost of Goods Sold',           'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => '31',       'level' => 3, 'is_header' => 0, 'is_system' => 1],
+
+        // Operating Expenses
+        ['account_code' => '3103',     'name_ar' => 'مصروفات تشغيلية',                 'name_en' => 'Operating Expenses',           'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => '31',       'level' => 3, 'is_header' => 1, 'is_system' => 1],
+        ['account_code' => '310301',   'name_ar' => 'مصاريف بنكية',                    'name_en' => 'Bank Charges',                 'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => '3103',     'level' => 4, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '310302',   'name_ar' => 'مصروفات إيجار',                   'name_en' => 'Rent Expense',                 'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => '3103',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '310303',   'name_ar' => 'مصروفات مرافق (كهرباء/مياه/غاز)', 'name_en' => 'Utilities',                    'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => '3103',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '310304',   'name_ar' => 'مصروفات صيانة',                   'name_en' => 'Maintenance Expense',          'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => '3103',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '310305',   'name_ar' => 'مصروفات إهلاك',                   'name_en' => 'Depreciation Expense',         'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => '3103',     'level' => 4, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '310306',   'name_ar' => 'مصروفات نظافة',                   'name_en' => 'Cleaning Expense',             'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => '3103',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '310307',   'name_ar' => 'مصروفات أمن وحراسة',              'name_en' => 'Security Expense',             'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => '3103',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '310308',   'name_ar' => 'مصروفات تأمين (ممتلكات)',         'name_en' => 'Property Insurance',           'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => '3103',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '310309',   'name_ar' => 'مصروفات اتصالات وإنترنت',         'name_en' => 'Communications',               'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => '3103',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '310310',   'name_ar' => 'مصروفات مطبوعات وقرطاسية',        'name_en' => 'Printing & Stationery',        'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => '3103',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '310311',   'name_ar' => 'مصروفات ضيافة',                   'name_en' => 'Hospitality',                  'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => '3103',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '310312',   'name_ar' => 'مصروفات نقل ومواصلات',            'name_en' => 'Transportation',               'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => '3103',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '310313',   'name_ar' => 'مصروفات إعلان وتسويق',            'name_en' => 'Marketing & Advertising',      'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => '3103',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '310314',   'name_ar' => 'مصروفات رسوم حكومية',             'name_en' => 'Government Fees',              'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => '3103',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '310315',   'name_ar' => 'مصروفات استشارات قانونية',         'name_en' => 'Legal & Professional Fees',    'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => '3103',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '310316',   'name_ar' => 'مصروفات شحن ونقل مشتريات',        'name_en' => 'Shipping & Freight',           'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => '3103',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '310399',   'name_ar' => 'مصروفات متنوعة',                  'name_en' => 'Miscellaneous Expenses',       'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => '3103',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+
+        // Sports & Activities Expenses
+        ['account_code' => '3104',     'name_ar' => 'مصروفات أنشطة ورياضة',            'name_en' => 'Sports & Activities Expenses', 'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => '31',       'level' => 3, 'is_header' => 1, 'is_system' => 0],
+        ['account_code' => '310401',   'name_ar' => 'مصروفات أكاديميات رياضية',         'name_en' => 'Sports Academy Expenses',      'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => '3104',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '310402',   'name_ar' => 'مصروفات مرافق ومعدات رياضية',      'name_en' => 'Sports Facilities Expenses',   'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => '3104',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '310403',   'name_ar' => 'مصروفات فعاليات وبطولات',          'name_en' => 'Events & Tournaments',         'account_type' => 'expense',   'account_nature' => 'debit',  'parent_code' => '3104',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+
+        // ══════════════════════════════════════════════════════════════════
+        // 4 — الإيرادات (REVENUE) — CUSTOMIZED FOR CLUB
+        // ══════════════════════════════════════════════════════════════════
+        ['account_code' => '4',        'name_ar' => 'الإيرادات',                       'name_en' => 'Revenue',                      'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => null,       'level' => 1, 'is_header' => 1, 'is_system' => 1],
+
+        // 41 — إيرادات النشاط
+        ['account_code' => '41',       'name_ar' => 'إيرادات النشاط',                  'name_en' => 'Operating Revenue',            'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4',        'level' => 2, 'is_header' => 1, 'is_system' => 1],
+
+        // 4101 — إيرادات العضويات
+        ['account_code' => '4101',     'name_ar' => 'إيرادات العضويات',                'name_en' => 'Membership Revenue',           'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '41',       'level' => 3, 'is_header' => 1, 'is_system' => 1],
+        ['account_code' => '410101',   'name_ar' => 'رسوم استمارات',                   'name_en' => 'Form Fee Revenue',             'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4101',     'level' => 4, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '410102',   'name_ar' => 'قيمة عضوية',                      'name_en' => 'Membership Value Revenue',     'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4101',     'level' => 4, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '410103',   'name_ar' => 'رسوم إضافة ملحقين',               'name_en' => 'Dependent Addition Revenue',   'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4101',     'level' => 4, 'is_header' => 0, 'is_system' => 1],
+
+        // 4102 — إيرادات الاشتراكات
+        ['account_code' => '4102',     'name_ar' => 'إيرادات الاشتراكات',              'name_en' => 'Subscription Revenue',         'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '41',       'level' => 3, 'is_header' => 1, 'is_system' => 1],
+        ['account_code' => '410201',   'name_ar' => 'اشتراك سنوي',                     'name_en' => 'Annual Subscription',          'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4102',     'level' => 4, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '410202',   'name_ar' => 'رسوم تنمية',                      'name_en' => 'Development Fee Revenue',      'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4102',     'level' => 4, 'is_header' => 0, 'is_system' => 1],
+
+        // 4103 — إيرادات التحويلات والحالات
+        ['account_code' => '4103',     'name_ar' => 'إيرادات التحويلات والحالات',      'name_en' => 'Transfer & Cases Revenue',     'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '41',       'level' => 3, 'is_header' => 1, 'is_system' => 1],
+        ['account_code' => '410301',   'name_ar' => 'رسوم فصل',                        'name_en' => 'Separation Fee Revenue',       'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4103',     'level' => 4, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '410302',   'name_ar' => 'رسوم طلاق',                       'name_en' => 'Divorce Fee Revenue',          'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4103',     'level' => 4, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '410303',   'name_ar' => 'رسوم نقل وفاة',                   'name_en' => 'Death Transfer Fee Revenue',   'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4103',     'level' => 4, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '410304',   'name_ar' => 'رسوم تنازل',                      'name_en' => 'Waiver Fee Revenue',           'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4103',     'level' => 4, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '410305',   'name_ar' => 'تحويل رياضي',                     'name_en' => 'Sports Conversion Revenue',    'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4103',     'level' => 4, 'is_header' => 0, 'is_system' => 1],
+
+        // 4104 — إيرادات عضويات خاصة
+        ['account_code' => '4104',     'name_ar' => 'إيرادات عضويات خاصة',             'name_en' => 'Special Memberships Revenue',  'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '41',       'level' => 3, 'is_header' => 1, 'is_system' => 1],
+        ['account_code' => '410401',   'name_ar' => 'عضوية موسمية',                    'name_en' => 'Seasonal Membership Revenue',  'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4104',     'level' => 4, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '410402',   'name_ar' => 'بدل فاقد كارنيه',                 'name_en' => 'Carnet Replacement Revenue',   'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4104',     'level' => 4, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '410403',   'name_ar' => 'عضوية أجنبية',                    'name_en' => 'Foreign Membership Revenue',   'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4104',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+
+        // 4105 — إيرادات الأنشطة والرياضة
+        ['account_code' => '4105',     'name_ar' => 'إيرادات الأنشطة والرياضة',        'name_en' => 'Activities & Sports Revenue',  'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '41',       'level' => 3, 'is_header' => 1, 'is_system' => 1],
+        ['account_code' => '410501',   'name_ar' => 'اشتراكات أنشطة',                  'name_en' => 'Activity Subscription Revenue','account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4105',     'level' => 4, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '410502',   'name_ar' => 'أكاديميات رياضية',                'name_en' => 'Sports Academy Revenue',       'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4105',     'level' => 4, 'is_header' => 0, 'is_system' => 1],
+
+        // 4106 — إيرادات الغرامات
+        ['account_code' => '4106',     'name_ar' => 'إيرادات الغرامات',                'name_en' => 'Fine Revenue',                 'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '41',       'level' => 3, 'is_header' => 0, 'is_system' => 1],
+
+        // 4107 — إيرادات المبيعات
+        ['account_code' => '4107',     'name_ar' => 'إيرادات المبيعات',                'name_en' => 'Sales Revenue',                'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '41',       'level' => 3, 'is_header' => 0, 'is_system' => 1],
+
+        // 4108 — إيرادات الإيجارات
+        ['account_code' => '4108',     'name_ar' => 'إيرادات الإيجارات',               'name_en' => 'Rental Revenue',               'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '41',       'level' => 3, 'is_header' => 0, 'is_system' => 0],
+
+        // 4109 — إيرادات الأقساط
+        ['account_code' => '4109',     'name_ar' => 'إيرادات الأقساط',                 'name_en' => 'Installment Revenue',          'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '41',       'level' => 3, 'is_header' => 1, 'is_system' => 1],
+        ['account_code' => '410901',   'name_ar' => 'مقدمات تقسيط',                    'name_en' => 'Down Payment Revenue',         'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4109',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+        ['account_code' => '410902',   'name_ar' => 'أقساط شهرية',                     'name_en' => 'Monthly Installment Revenue',  'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4109',     'level' => 4, 'is_header' => 0, 'is_system' => 0],
+
+        // 4110 — إيرادات خدمات (catch-all)
+        ['account_code' => '4110',     'name_ar' => 'إيرادات خدمات',                   'name_en' => 'Service Revenue',              'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '41',       'level' => 3, 'is_header' => 0, 'is_system' => 1],
+
+        // 42 — إيرادات أخرى
+        ['account_code' => '42',       'name_ar' => 'إيرادات أخرى',                    'name_en' => 'Other Revenue',                'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '4',        'level' => 2, 'is_header' => 1, 'is_system' => 0],
+        ['account_code' => '4201',     'name_ar' => 'فوائد بنكية دائنة',               'name_en' => 'Bank Interest Income',         'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '42',       'level' => 3, 'is_header' => 0, 'is_system' => 1],
+        ['account_code' => '4202',     'name_ar' => 'إيرادات متنوعة',                  'name_en' => 'Miscellaneous Income',         'account_type' => 'revenue',   'account_nature' => 'credit', 'parent_code' => '42',       'level' => 3, 'is_header' => 0, 'is_system' => 0],
+    ];
+
+    // ─────────────────────────────────────────────────────────────
+    // Step 3: Insert accounts with parent resolution
+    // ─────────────────────────────────────────────────────────────
+    $codeToId = [];
+
+    foreach ($accounts as $acct) {
+        $existing = $db->selectOne(
+            "SELECT id FROM chart_of_accounts WHERE account_code = ?",
+            [$acct['account_code']]
+        );
+        if ($existing) {
+            $codeToId[$acct['account_code']] = (int) $existing['id'];
+            // Ensure it's active
+            $db->execute(
+                "UPDATE chart_of_accounts SET is_active = 1, updated_at = ? WHERE id = ? AND is_active = 0",
+                [$now, (int) $existing['id']]
+            );
+            continue;
+        }
+
+        $parentId = null;
+        $parentCode = $acct['parent_code'] ?? null;
+        if ($parentCode !== null && isset($codeToId[$parentCode])) {
+            $parentId = $codeToId[$parentCode];
+        }
+
+        unset($acct['parent_code']);
+
+        $insertId = $db->insert('chart_of_accounts', array_merge($acct, [
+            'parent_id'       => $parentId,
+            'opening_balance' => '0.00',
+            'current_balance' => '0.00',
+            'is_active'       => 1,
+            'created_at'      => $now,
+            'updated_at'      => $now,
+        ]));
+
+        $codeToId[$acct['account_code']] = $insertId;
+    }
+};