Distribution_GL Initialization

DTOs/Accounts/AccountDetailResponse.cs

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+using General_Ledger_Service.Models;
+
+namespace General_Ledger_Service.DTOs.Accounts
+{
+    public class AccountDetailResponse
+    {
+        public Account Account { get; set; } = null!;
+        public string? AncestorBreadcrumb { get; set; }
+        public List<AccountTreeNode>? DescendantTree { get; set; }
+    }
+}

DTOs/Accounts/AccountListResponse.cs

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+using General_Ledger_Service.Models;
+
+namespace General_Ledger_Service.DTOs.Accounts
+{
+    public class AccountListResponse
+    {
+        public List<Account> Items { get; set; } = [];
+        public int TotalCount { get; set; }
+        public int? Page { get; set; }
+        public int? PageSize { get; set; }
+    }
+}

DTOs/Accounts/AccountTreeNode.cs

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+namespace General_Ledger_Service.DTOs.Accounts
+{
+    public class AccountTreeNode
+    {
+        public long AccountId { get; set; }
+        public string AccountCode { get; set; } = string.Empty;
+        public string AccountName { get; set; } = string.Empty;
+        public long? ParentAccountId { get; set; }
+        public int Depth { get; set; }
+    }
+}

DTOs/Accounts/CreateAccountRequest.cs

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+namespace General_Ledger_Service.DTOs.Accounts
+{
+    public class CreateAccountRequest
+    {
+        public string AccountName { get; set; } = string.Empty;
+        public long? ParentAccountId { get; set; }
+        public short AccountTypeId { get; set; }
+        public bool IsControlAccount { get; set; }
+        public bool IsPostable { get; set; } = true;
+        public string? CurrencyCode { get; set; }
+    }
+}

DTOs/Accounts/ListAccountsRequest.cs

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+namespace General_Ledger_Service.DTOs.Accounts
+{
+    public class ListAccountsRequest
+    {
+        public short? AccountTypeId { get; set; }
+        public bool? IsActive { get; set; }
+        public bool? IsPostable { get; set; }
+        public int? Page { get; set; }
+        public int? PageSize { get; set; }
+    }
+}

DTOs/Accounts/UpdateAccountRequest.cs

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+namespace General_Ledger_Service.DTOs.Accounts
+{
+    public class UpdateAccountRequest
+    {
+        public string? AccountName { get; set; }
+        public bool ParentAccountIdProvided { get; set; }
+        public long? ParentAccountId { get; set; }
+        public short? AccountTypeId { get; set; }
+        public bool? IsControlAccount { get; set; }
+        public bool? IsPostable { get; set; }
+        public string? CurrencyCode { get; set; }
+        public string? CashFlowCategory { get; set; }
+        public string? IncomeStatementSection { get; set; }
+        public string? BalanceSheetClassification { get; set; }
+        public bool? IsTaxDeductible { get; set; }
+        public bool? IsActive { get; set; }
+    }
+}

DTOs/AuditLog/AuditLogListResponse.cs

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+namespace General_Ledger_Service.DTOs.AuditLog
+{
+    public class AuditLogListResponse
+    {
+        public List<General_Ledger_Service.Models.AuditLog> Items { get; set; } = [];
+        public int TotalCount { get; set; }
+        public int? Page { get; set; }
+        public int? PageSize { get; set; }
+    }
+}

DTOs/AuditLog/ListAuditLogRequest.cs

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+namespace General_Ledger_Service.DTOs.AuditLog
+{
+    public class ListAuditLogRequest
+    {
+        public List<string>? Category { get; set; }
+        public string? EntityName { get; set; }
+        public string? Action { get; set; }
+        public string? PerformedBy { get; set; }
+        public DateOnly? From { get; set; }
+        public DateOnly? To { get; set; }
+        public int? Page { get; set; }
+        public int? PageSize { get; set; }
+    }
+}

DTOs/Bank/CashAndBankAccountDto.cs

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+namespace General_Ledger_Service.DTOs.Bank
+{
+    // Combined read shape for GET /bank-accounts?accountType=Cash|Bank|Both - BankAccount and
+    // CashAccount are separate tables (decided 2026-07-22), but a caller listing "cash and bank
+    // accounts" together needs one flat, filterable list rather than two separate calls.
+    public class CashAndBankAccountDto
+    {
+        public string AccountType { get; set; } = string.Empty; // "Cash" | "Bank"
+        public long AccountId { get; set; }
+        public string AccountName { get; set; } = string.Empty;
+        public string? BankName { get; set; } // Bank only
+        public string? CashAccountTypeName { get; set; } // Cash only
+        public string? AccountNumber { get; set; }
+        public long GlAccountId { get; set; }
+        public string GlAccountCode { get; set; } = string.Empty;
+        public string CurrencyCode { get; set; } = string.Empty;
+        public DateTime CreatedAt { get; set; }
+        // Cash only - Bank accounts carry no such protection yet.
+        public bool? IsActive { get; set; }
+        public bool? IsDefault { get; set; }
+    }
+}

DTOs/Bank/CreateBankAccountRequest.cs

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+namespace General_Ledger_Service.DTOs.Bank
+{
+    public class CreateBankAccountRequest
+    {
+        public string AccountName { get; set; } = string.Empty;
+        public string? BankName { get; set; }
+        public string? AccountNumber { get; set; }
+        public string? CurrencyCode { get; set; }
+    }
+}

DTOs/Bank/CreateCashAccountRequest.cs

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+namespace General_Ledger_Service.DTOs.Bank
+{
+    public class CreateCashAccountRequest
+    {
+        public string AccountName { get; set; } = string.Empty;
+        // Matched case-insensitively against cash_account_type.name; a name that doesn't match
+        // an existing row causes a new one to be created on the fly (the frontend's "Other" flow).
+        public string CashAccountTypeName { get; set; } = string.Empty;
+        // Optional - if omitted, BankService.CreateCashAccountAsync auto-generates one.
+        public string? AccountNumber { get; set; }
+        public string? CurrencyCode { get; set; }
+    }
+}

DTOs/Bank/ImportStatementLinesResponse.cs

@@ -0,0 +1,16 @@
+using General_Ledger_Service.Models;
+
+namespace General_Ledger_Service.DTOs.Bank
+{
+    public class ImportStatementLinesResponse
+    {
+        public List<BankStatementLine> Imported { get; set; } = [];
+        public List<FailedRow> FailedRows { get; set; } = [];
+    }
+
+    public class FailedRow
+    {
+        public int RowNumber { get; set; }
+        public string Reason { get; set; } = string.Empty;
+    }
+}

DTOs/Bank/ReconcileStatementLineRequest.cs

@@ -0,0 +1,7 @@
+namespace General_Ledger_Service.DTOs.Bank
+{
+    public class ReconcileStatementLineRequest
+    {
+        public string MatchedJournalNo { get; set; } = string.Empty;
+    }
+}

DTOs/Bank/UpdateCashAccountRequest.cs

@@ -0,0 +1,15 @@
+namespace General_Ledger_Service.DTOs.Bank
+{
+    // Rename only - CashAccountTypeId/GlAccountId/CurrencyCode are fixed at creation (changing
+    // them would mean re-pointing posted history at a different GL leaf). Always allowed, even
+    // on the default cash account - only delete/deactivate are blocked for that one.
+    public class UpdateCashAccountRequest
+    {
+        public string AccountName { get; set; } = string.Empty;
+    }
+
+    public class SetCashAccountStatusRequest
+    {
+        public bool IsActive { get; set; }
+    }
+}

DTOs/Budget/BudgetLineRequest.cs

@@ -0,0 +1,10 @@
+namespace General_Ledger_Service.DTOs.Budget
+{
+    public class BudgetLineRequest
+    {
+        public string AccountCode { get; set; } = string.Empty;
+        public int PeriodId { get; set; }
+        public string? CostCenterCode { get; set; }
+        public decimal BudgetedAmount { get; set; }
+    }
+}

DTOs/Budget/CreateBudgetRequest.cs

@@ -0,0 +1,8 @@
+namespace General_Ledger_Service.DTOs.Budget
+{
+    public class CreateBudgetRequest
+    {
+        public int FiscalYearId { get; set; }
+        public string Name { get; set; } = string.Empty;
+    }
+}

DTOs/Cheques/ChequeBookListResponse.cs

@@ -0,0 +1,12 @@
+using General_Ledger_Service.Models;
+
+namespace General_Ledger_Service.DTOs.Cheques
+{
+    public class ChequeBookListResponse
+    {
+        public List<ChequeBook> Items { get; set; } = [];
+        public int TotalCount { get; set; }
+        public int? Page { get; set; }
+        public int? PageSize { get; set; }
+    }
+}

DTOs/Cheques/ChequePageListResponse.cs

@@ -0,0 +1,12 @@
+using General_Ledger_Service.Models;
+
+namespace General_Ledger_Service.DTOs.Cheques
+{
+    public class ChequePageListResponse
+    {
+        public List<ChequePage> Items { get; set; } = [];
+        public int TotalCount { get; set; }
+        public int? Page { get; set; }
+        public int? PageSize { get; set; }
+    }
+}

DTOs/Cheques/CreateChequeBookRequest.cs

@@ -0,0 +1,15 @@
+namespace General_Ledger_Service.DTOs.Cheques
+{
+    public class CreateChequeBookRequest
+    {
+        public long BranchId { get; set; }
+        public long BankAccountId { get; set; }
+        public string ChequeBookNo { get; set; } = string.Empty;
+        public string StartChequeNo { get; set; } = string.Empty;
+        public string EndChequeNo { get; set; } = string.Empty;
+        public int TotalLeaves { get; set; }
+        public DateOnly ReceivedDate { get; set; }
+        public string? Description { get; set; }
+        public string? CreatedBy { get; set; }
+    }
+}

DTOs/Cheques/CreateReceivedChequeRequest.cs

@@ -0,0 +1,22 @@
+namespace General_Ledger_Service.DTOs.Cheques
+{
+    public class CreateReceivedChequeRequest
+    {
+        public long CompanyId { get; set; }
+        public long? BranchId { get; set; }
+        public string ReceivedFromType { get; set; } = string.Empty;
+        public long? ReceivedFromId { get; set; }
+        public string ReceivedFromName { get; set; } = string.Empty;
+        public string? DrawerBankName { get; set; }
+        public string? DrawerBankBranch { get; set; }
+        public string? AccountHolderName { get; set; }
+        public string ChequeNo { get; set; } = string.Empty;
+        public DateOnly ChequeDate { get; set; }
+        public decimal Amount { get; set; }
+        public DateOnly ReceivedDate { get; set; }
+        public string? ReferenceType { get; set; }
+        public long? ReferenceId { get; set; }
+        public string? Notes { get; set; }
+        public string? CreatedBy { get; set; }
+    }
+}

DTOs/Cheques/IssueChequePageRequest.cs

@@ -0,0 +1,20 @@
+namespace General_Ledger_Service.DTOs.Cheques
+{
+    public class IssueChequePageRequest
+    {
+        public string PayeeType { get; set; } = string.Empty;
+        public long? PayeeId { get; set; }
+        public string PayeeName { get; set; } = string.Empty;
+        public DateOnly IssueDate { get; set; }
+        public decimal Amount { get; set; }
+        public string? CurrencyCode { get; set; }
+        public long? VoucherId { get; set; }
+        public string? ReferenceNo { get; set; }
+        public string? Purpose { get; set; }
+        public bool IsCrossCheque { get; set; }
+        public bool IsAccountPayee { get; set; }
+        public bool IsPostDated { get; set; }
+        public string? Notes { get; set; }
+        public string? PrintedBy { get; set; }
+    }
+}

DTOs/Cheques/ListChequeBooksRequest.cs

@@ -0,0 +1,13 @@
+using General_Ledger_Service.Enums;
+
+namespace General_Ledger_Service.DTOs.Cheques
+{
+    public class ListChequeBooksRequest
+    {
+        public long? BankAccountId { get; set; }
+        public long? BranchId { get; set; }
+        public ChequeBookStatus? Status { get; set; }
+        public int? Page { get; set; }
+        public int? PageSize { get; set; }
+    }
+}

DTOs/Cheques/ListChequePagesRequest.cs

@@ -0,0 +1,14 @@
+using General_Ledger_Service.Enums;
+
+namespace General_Ledger_Service.DTOs.Cheques
+{
+    public class ListChequePagesRequest
+    {
+        public string? ChequeBookNo { get; set; }
+        public ChequeIssueStatus? IssueStatus { get; set; }
+        public ChequePayeeType? PayeeType { get; set; }
+        public long? PayeeId { get; set; }
+        public int? Page { get; set; }
+        public int? PageSize { get; set; }
+    }
+}

DTOs/Cheques/ListReceivedChequesRequest.cs

@@ -0,0 +1,14 @@
+using General_Ledger_Service.Enums;
+
+namespace General_Ledger_Service.DTOs.Cheques
+{
+    public class ListReceivedChequesRequest
+    {
+        public long? CompanyId { get; set; }
+        public long? BranchId { get; set; }
+        public ReceivedChequeStatus? Status { get; set; }
+        public ReceivedChequeFromType? ReceivedFromType { get; set; }
+        public int? Page { get; set; }
+        public int? PageSize { get; set; }
+    }
+}

DTOs/Cheques/ReceivedChequeListResponse.cs

@@ -0,0 +1,12 @@
+using General_Ledger_Service.Models;
+
+namespace General_Ledger_Service.DTOs.Cheques
+{
+    public class ReceivedChequeListResponse
+    {
+        public List<ReceivedCheque> Items { get; set; } = [];
+        public int TotalCount { get; set; }
+        public int? Page { get; set; }
+        public int? PageSize { get; set; }
+    }
+}

DTOs/Common/ApiResponse.cs

@@ -0,0 +1,10 @@
+namespace General_Ledger_Service.DTOs.Common
+{
+    public class ApiResponse
+    {
+        public int StatusCode { get; set; }
+        public bool Success { get; set; }
+        public string Message { get; set; } = string.Empty;
+        public object? Data { get; set; }
+    }
+}

DTOs/CostCenters/CostCenterDetailResponse.cs

@@ -0,0 +1,11 @@
+using General_Ledger_Service.Models;
+
+namespace General_Ledger_Service.DTOs.CostCenters
+{
+    public class CostCenterDetailResponse
+    {
+        public CostCenter CostCenter { get; set; } = null!;
+        public string? AncestorBreadcrumb { get; set; }
+        public List<CostCenterTreeNode>? DescendantTree { get; set; }
+    }
+}

DTOs/CostCenters/CostCenterTreeNode.cs

@@ -0,0 +1,11 @@
+namespace General_Ledger_Service.DTOs.CostCenters
+{
+    public class CostCenterTreeNode
+    {
+        public long CostCenterId { get; set; }
+        public string Code { get; set; } = string.Empty;
+        public string Name { get; set; } = string.Empty;
+        public long? ParentCostCenterId { get; set; }
+        public int Depth { get; set; }
+    }
+}

DTOs/CostCenters/CreateCostCenterRequest.cs

@@ -0,0 +1,9 @@
+namespace General_Ledger_Service.DTOs.CostCenters
+{
+    public class CreateCostCenterRequest
+    {
+        public string Name { get; set; } = string.Empty;
+        public long? ParentCostCenterId { get; set; }
+        public bool IsActive { get; set; } = true;
+    }
+}

DTOs/FiscalCalendar/CreateFiscalYearRequest.cs

@@ -0,0 +1,11 @@
+namespace General_Ledger_Service.DTOs.FiscalCalendar
+{
+    public class CreateFiscalYearRequest
+    {
+        public string YearName { get; set; } = string.Empty;
+        public DateOnly StartDate { get; set; }
+        public DateOnly EndDate { get; set; }
+        public bool AutoGeneratePeriods { get; set; }
+        public int? PeriodCount { get; set; }
+    }
+}

DTOs/FiscalCalendar/CreateFiscalYearResponse.cs

@@ -0,0 +1,10 @@
+using General_Ledger_Service.Models;
+
+namespace General_Ledger_Service.DTOs.FiscalCalendar
+{
+    public class CreateFiscalYearResponse
+    {
+        public FiscalYear FiscalYear { get; set; } = null!;
+        public List<AccountingPeriod> GeneratedPeriods { get; set; } = [];
+    }
+}

DTOs/FiscalCalendar/GeneratePeriodsRequest.cs

@@ -0,0 +1,7 @@
+namespace General_Ledger_Service.DTOs.FiscalCalendar
+{
+    public class GeneratePeriodsRequest
+    {
+        public int? PeriodCount { get; set; }
+    }
+}

DTOs/FiscalCalendar/LockPeriodResponse.cs

@@ -0,0 +1,10 @@
+using General_Ledger_Service.Models;
+
+namespace General_Ledger_Service.DTOs.FiscalCalendar
+{
+    public class LockPeriodResponse
+    {
+        public AccountingPeriod Period { get; set; } = null!;
+        public PeriodLockLog LockLog { get; set; } = null!;
+    }
+}

DTOs/FixedAssets/CreateFixedAssetRequest.cs

@@ -0,0 +1,17 @@
+namespace General_Ledger_Service.DTOs.FixedAssets
+{
+    public class CreateFixedAssetRequest
+    {
+        public string AssetName { get; set; } = string.Empty;
+        public string AssetAccountCode { get; set; } = string.Empty;
+        public string AccumDeprAccountCode { get; set; } = string.Empty;
+        public string DeprExpenseAccountCode { get; set; } = string.Empty;
+        public string GainLossAccountCode { get; set; } = string.Empty;
+        public DateOnly AcquisitionDate { get; set; }
+        public decimal AcquisitionCost { get; set; }
+        public decimal ResidualValue { get; set; }
+        public int UsefulLifeMonths { get; set; }
+        public string DepreciationMethod { get; set; } = string.Empty;
+        public decimal? DepreciationRatePercent { get; set; }
+    }
+}

DTOs/FixedAssets/CreateFixedAssetTransactionRequest.cs

@@ -0,0 +1,15 @@
+namespace General_Ledger_Service.DTOs.FixedAssets
+{
+    public class CreateFixedAssetTransactionRequest
+    {
+        public string TransactionType { get; set; } = string.Empty;
+
+        // Depreciate
+        public int? PeriodId { get; set; }
+
+        // Dispose
+        public DateOnly? DisposalDate { get; set; }
+        public decimal? Proceeds { get; set; }
+        public string? ProceedsAccountCode { get; set; }
+    }
+}

DTOs/JournalEntries/CreateJournalEntryRequest.cs

@@ -0,0 +1,15 @@
+namespace General_Ledger_Service.DTOs.JournalEntries
+{
+    public class CreateJournalEntryRequest
+    {
+        public int PeriodId { get; set; }
+        public DateOnly EntryDate { get; set; }
+        public string JournalType { get; set; } = string.Empty;
+        public string? SourceModule { get; set; }
+        public string? Reference { get; set; }
+        public string? Narration { get; set; }
+        public string? PreparedBy { get; set; }
+        public List<JournalEntryLineRequest>? Lines { get; set; }
+        public JournalEntryCorrectionRequest? Correction { get; set; }
+    }
+}

DTOs/JournalEntries/JournalEntryCorrectionRequest.cs

@@ -0,0 +1,10 @@
+namespace General_Ledger_Service.DTOs.JournalEntries
+{
+    public class JournalEntryCorrectionRequest
+    {
+        public string OriginalJournalNo { get; set; } = string.Empty;
+        public string CorrectionType { get; set; } = string.Empty;
+        public string Reason { get; set; } = string.Empty;
+        public string? CorrectedBy { get; set; }
+    }
+}

DTOs/JournalEntries/JournalEntryLineRequest.cs

@@ -0,0 +1,11 @@
+namespace General_Ledger_Service.DTOs.JournalEntries
+{
+    public class JournalEntryLineRequest
+    {
+        public string AccountCode { get; set; } = string.Empty;
+        public decimal DebitAmount { get; set; }
+        public decimal CreditAmount { get; set; }
+        public string? CostCenterCode { get; set; }
+        public string? Memo { get; set; }
+    }
+}

DTOs/RecurringTemplates/CreateRecurringTemplateRequest.cs

@@ -0,0 +1,18 @@
+namespace General_Ledger_Service.DTOs.RecurringTemplates
+{
+    public class CreateRecurringTemplateRequest
+    {
+        public string TemplateName { get; set; } = string.Empty;
+        public string RecurrencePattern { get; set; } = string.Empty;
+        public DateOnly NextRunDate { get; set; }
+        public DateOnly? EndDate { get; set; }
+        public List<RecurringTemplateLineRequest> Lines { get; set; } = [];
+    }
+
+    public class RecurringTemplateLineRequest
+    {
+        public string AccountCode { get; set; } = string.Empty;
+        public decimal DebitAmount { get; set; }
+        public decimal CreditAmount { get; set; }
+    }
+}

DTOs/Reports/ListReportsRequest.cs

@@ -0,0 +1,20 @@
+namespace General_Ledger_Service.DTOs.Reports
+{
+    public class ListReportsRequest
+    {
+        public string ReportType { get; set; } = string.Empty;
+        public string OutputFormat { get; set; } = string.Empty;
+        public string? AccountCode { get; set; }
+        public DateOnly? PeriodStart { get; set; }
+        public DateOnly? PeriodEnd { get; set; }
+        public DateOnly? AsOfDate { get; set; }
+        public long? BudgetId { get; set; }
+
+        // TaxSummary (Income Tax Computation) - optional, default 0 except where noted.
+        public decimal? AllowableDeductions { get; set; }
+        public decimal? OtherTaxableIncome { get; set; }
+        public decimal? QualifyingPaymentsReliefs { get; set; } // defaults from STATUTORY_RELIEF_AMOUNT
+        public decimal? SurchargeAmount { get; set; }
+        public decimal? TaxRateOverride { get; set; } // defaults from CORPORATE_INCOME_TAX_RATE
+    }
+}

DTOs/Reports/ReportRowDtos.cs

@@ -0,0 +1,207 @@
+namespace General_Ledger_Service.DTOs.Reports
+{
+    public class GeneralLedgerLineDto
+    {
+        public DateOnly EntryDate { get; set; }
+        public string JournalNo { get; set; } = string.Empty;
+        public string AccountCode { get; set; } = string.Empty;
+        public string AccountName { get; set; } = string.Empty;
+        public string? Narration { get; set; }
+        public decimal DebitAmount { get; set; }
+        public decimal CreditAmount { get; set; }
+        public decimal RunningBalance { get; set; }
+    }
+
+    // Retrofit 2026-07-22 - flat, no depth/indentation (05_LKAS_Report_PDF_Templates.md Section 2).
+    public class TrialBalanceRowDto
+    {
+        public string AccountCode { get; set; } = string.Empty;
+        public string AccountName { get; set; } = string.Empty;
+        public decimal Debit { get; set; }
+        public decimal Credit { get; set; }
+    }
+
+    // Retrofit 2026-07-31 - restructured around accounts.balance_sheet_classification
+    // (Accounting_System_Design_LKAS.md Section 11.3), replacing the old flat
+    // {depth, lineItem, accountType, balance} recursive-rollup array entirely - same
+    // leaf-rows-plus-tag pattern as ProfitAndLossLeafRowDto/income_statement_section below.
+    public class BalanceSheetLineDto
+    {
+        public string AccountCode { get; set; } = string.Empty;
+        public string AccountName { get; set; } = string.Empty;
+        public decimal Balance { get; set; }
+    }
+
+    public class BalanceSheetSectionDto
+    {
+        public List<BalanceSheetLineDto> Lines { get; set; } = [];
+        public decimal Total { get; set; }
+    }
+
+    public class BalanceSheetReportDto
+    {
+        public DateOnly AsOfDate { get; set; }
+        public BalanceSheetSectionDto NonCurrentAssets { get; set; } = new();
+        public BalanceSheetSectionDto CurrentAssets { get; set; } = new();
+        public BalanceSheetSectionDto UnclassifiedAssets { get; set; } = new();
+        public decimal TotalAssets { get; set; }
+        public BalanceSheetSectionDto Equity { get; set; } = new();
+        public BalanceSheetSectionDto NonCurrentLiabilities { get; set; } = new();
+        public BalanceSheetSectionDto CurrentLiabilities { get; set; } = new();
+        public BalanceSheetSectionDto UnclassifiedLiabilities { get; set; } = new();
+        public decimal TotalEquityAndLiabilities { get; set; }
+    }
+
+    // Leaf-row shape for AccountRepository.GetBalanceSheetLeafRowsAsync - Balance is
+    // already sign-adjusted per account type (debit-normal Asset vs credit-normal
+    // Liability/Equity), same convention the old recursive-rollup query used. ReportService
+    // groups these into BalanceSheetReportDto's sections by AccountTypeId + BalanceSheetClassification
+    // (same raw-projection -> public-DTO split as ProfitAndLossLeafRowDto above).
+    public class BalanceSheetLeafRowDto
+    {
+        public string AccountCode { get; set; } = string.Empty;
+        public string AccountName { get; set; } = string.Empty;
+        public short AccountTypeId { get; set; }
+        public string? BalanceSheetClassification { get; set; }
+        public decimal Balance { get; set; }
+    }
+
+    // Retrofit 2026-07-22 - restructured around accounts.income_statement_section
+    // (Accounting_System_Design_LKAS.md Section 11.4), replacing the old flat
+    // {depth, lineItem, accountType, amount} array entirely.
+    public class ProfitAndLossLineDto
+    {
+        public string AccountCode { get; set; } = string.Empty;
+        public string AccountName { get; set; } = string.Empty;
+        public decimal Amount { get; set; }
+    }
+
+    public class ProfitAndLossSectionDto
+    {
+        public List<ProfitAndLossLineDto> Lines { get; set; } = [];
+        public decimal Total { get; set; }
+    }
+
+    public class ProfitAndLossReportDto
+    {
+        public DateOnly PeriodStart { get; set; }
+        public DateOnly PeriodEnd { get; set; }
+        public ProfitAndLossSectionDto Sales { get; set; } = new();
+        public ProfitAndLossSectionDto CostOfSales { get; set; } = new();
+        public decimal GrossProfit { get; set; }
+        public ProfitAndLossSectionDto OtherIncome { get; set; } = new();
+        public ProfitAndLossSectionDto DistributionExpenses { get; set; } = new();
+        public ProfitAndLossSectionDto AdministrationExpenses { get; set; } = new();
+        public ProfitAndLossSectionDto OtherExpenses { get; set; } = new();
+        public ProfitAndLossSectionDto FinancialExpenses { get; set; } = new();
+        public ProfitAndLossSectionDto Unclassified { get; set; } = new();
+        public decimal NetProfitForPeriod { get; set; }
+    }
+
+    // Leaf-row shape for AccountRepository.GetProfitAndLossLeafRowsAsync - Amount is
+    // the unflipped credit - debit; ReportService applies the sign convention
+    // per income_statement_section when building ProfitAndLossReportDto.
+    public class ProfitAndLossLeafRowDto
+    {
+        public string AccountCode { get; set; } = string.Empty;
+        public string AccountName { get; set; } = string.Empty;
+        public short AccountTypeId { get; set; }
+        public string? IncomeStatementSection { get; set; }
+        public decimal Amount { get; set; }
+    }
+
+    // Full LKAS 7 indirect-method cash flow — Accounting_System_Design_LKAS.md Section 11.5.
+    public class CashFlowReportDto
+    {
+        public DateOnly PeriodStart { get; set; }
+        public DateOnly PeriodEnd { get; set; }
+        public CashFlowOperatingActivitiesDto OperatingActivities { get; set; } = new();
+        public CashFlowInvestingActivitiesDto InvestingActivities { get; set; } = new();
+        public CashFlowFinancingActivitiesDto FinancingActivities { get; set; } = new();
+        public decimal NetIncreaseDecreaseInCash { get; set; }
+        public decimal OpeningCashBalance { get; set; }
+        public decimal ClosingCashBalance { get; set; }
+    }
+
+    public class CashFlowOperatingActivitiesDto
+    {
+        public decimal ProfitForPeriod { get; set; }
+        public List<CashFlowNonCashAdjustmentDto> NonCashAdjustments { get; set; } = [];
+        public List<CashFlowWorkingCapitalChangeDto> WorkingCapitalChanges { get; set; } = [];
+        public decimal NetCashFromOperatingActivities { get; set; }
+    }
+
+    public class CashFlowNonCashAdjustmentDto
+    {
+        public string Description { get; set; } = string.Empty;
+        public decimal Amount { get; set; }
+    }
+
+    public class CashFlowWorkingCapitalChangeDto
+    {
+        public string AccountCode { get; set; } = string.Empty;
+        public string AccountName { get; set; } = string.Empty;
+        // Retrofit 2026-07-22 - the account balance's own movement ("Increase"/"Decrease"),
+        // independent of ChangeAmount's sign (cash impact, which flips between asset/liability
+        // accounts) - see Accounting_System_Design_LKAS.md Section 11.5's retrofit note.
+        public string Direction { get; set; } = string.Empty;
+        public decimal ChangeAmount { get; set; }
+    }
+
+    public class CashFlowLineDto
+    {
+        public string AccountCode { get; set; } = string.Empty;
+        public string AccountName { get; set; } = string.Empty;
+        public decimal Amount { get; set; }
+    }
+
+    public class CashFlowInvestingActivitiesDto
+    {
+        public List<CashFlowLineDto> Lines { get; set; } = [];
+        public decimal NetCashFromInvestingActivities { get; set; }
+    }
+
+    public class CashFlowFinancingActivitiesDto
+    {
+        public List<CashFlowLineDto> Lines { get; set; } = [];
+        public decimal NetCashFromFinancingActivities { get; set; }
+    }
+
+    public class BudgetVsActualRowDto
+    {
+        public long BudgetLineId { get; set; }
+        public string AccountCode { get; set; } = string.Empty;
+        public string AccountName { get; set; } = string.Empty;
+        public int PeriodId { get; set; }
+        public decimal BudgetedAmount { get; set; }
+        public decimal ActualAmount { get; set; }
+        public decimal Variance { get; set; }
+    }
+
+    // Retrofit 2026-07-22 - Accounting_System_Design_LKAS.md Section 11.7. Replaces the
+    // 2026-07-21 VAT/WHT/NBT per-tax_code summary wholesale, under the same TaxSummary
+    // reportType name - a full corporate Income Tax Computation, current tax only (no deferred
+    // tax anywhere in this schema). The superseded design is kept in the design doc marked
+    // Section 11.7 (dagger) for reference only - not implemented here.
+    public class IncomeTaxComputationDto
+    {
+        public DateOnly PeriodStart { get; set; }
+        public DateOnly PeriodEnd { get; set; }
+        public decimal ProfitBeforeTax { get; set; }
+        public decimal NonDeductibleExpenses { get; set; }
+        public decimal AllowableDeductions { get; set; }
+        public decimal AdjustedBusinessProfit { get; set; }
+        public decimal OtherTaxableIncome { get; set; }
+        public decimal AssessableIncome { get; set; }
+        public decimal QualifyingPaymentsReliefs { get; set; }
+        public decimal TaxableIncome { get; set; }
+        public decimal TaxRatePercent { get; set; }
+        public decimal CorporateIncomeTax { get; set; }
+        public decimal SurchargeAmount { get; set; }
+        public decimal GrossTaxLiability { get; set; }
+        public decimal ApitCredit { get; set; }
+        public decimal WhtCredit { get; set; }
+        public decimal QuarterlyTaxPayments { get; set; }
+        public decimal BalanceTaxPayable { get; set; }
+    }
+}

DTOs/SystemConfig/UpdateSystemConfigRequest.cs

@@ -0,0 +1,7 @@
+namespace General_Ledger_Service.DTOs.SystemConfig
+{
+    public class UpdateSystemConfigRequest
+    {
+        public string ConfigValue { get; set; } = string.Empty;
+    }
+}

DTOs/Tax/CalculateTaxRequest.cs

@@ -0,0 +1,9 @@
+namespace General_Ledger_Service.DTOs.Tax
+{
+    public class CalculateTaxRequest
+    {
+        public string TaxCode { get; set; } = string.Empty;
+        public decimal Amount { get; set; }
+        public DateOnly TxnDate { get; set; }
+    }
+}

DTOs/Tax/CalculateTaxResponse.cs

@@ -0,0 +1,11 @@
+namespace General_Ledger_Service.DTOs.Tax
+{
+    public class CalculateTaxResponse
+    {
+        public long TaxCodeId { get; set; }
+        public string Code { get; set; } = string.Empty;
+        public decimal RatePercent { get; set; }
+        public decimal LineTotal { get; set; }
+        public decimal TaxAmount { get; set; }
+    }
+}

DTOs/Tax/CreateTaxCodeRequest.cs

@@ -0,0 +1,15 @@
+namespace General_Ledger_Service.DTOs.Tax
+{
+    public class CreateTaxCodeRequest
+    {
+        public string TaxTypeCode { get; set; } = string.Empty;
+        public string Name { get; set; } = string.Empty;
+        public decimal RatePercent { get; set; }
+        public string CalculationBasis { get; set; } = string.Empty;
+        public string AppliesTo { get; set; } = string.Empty;
+        public string? OutputTaxAccountCode { get; set; }
+        public string? InputTaxAccountCode { get; set; }
+        public DateOnly EffectiveFrom { get; set; }
+        public DateOnly? EffectiveTo { get; set; }
+    }
+}