price adjustment and stock adjustments

Backend/ERPCore/Domain/DocumentTypes.cs

@@ -26,4 +26,13 @@ public static class DocumentTypes
 
     /// <summary>Cashier day-end close-out (Sales) — <c>DEND-2026-00001</c>.</summary>
     public const string SalesDayEnd = "DEND";
+
+    /// <summary>Business expense bill (Accounts) — <c>EXP-BR-001-2026-00001</c>.</summary>
+    public const string Expense = "EXP";
+
+    /// <summary>Till cash deposited to a bank account (Accounts) — <c>BD-BR-001-2026-00001</c>.</summary>
+    public const string BankDeposit = "BD";
+
+    /// <summary>Selling-price change request (Products) — <c>PADJ-2026-00001</c>.</summary>
+    public const string PriceAdjustment = "PADJ";
 }

Backend/ERPCore/Domain/Entities/BankDeposit.cs

@@ -0,0 +1,55 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Till cash taken to the bank (docs/BANK_DEPOSIT_MODULE_PLAN.md §4). Saving it posts a GL entry
+/// (Debit the bank account / Credit the cash account) and lowers the branch's cash in hand for
+/// <see cref="BusinessDate"/>. There is no draft: a wrong deposit is cancelled (the entry is
+/// reversed) and entered again. GL accounts have no local FK, so the account details are snapshots.
+/// </summary>
+public class BankDeposit
+{
+    public int BankDepositId { get; set; }
+    public string DocNo { get; set; } = string.Empty;
+
+    public int BranchId { get; set; }
+    public Branch? Branch { get; set; }
+
+    /// <summary>The day whose cash is deposited — cash in hand and the day-end report group by this.</summary>
+    public DateOnly BusinessDate { get; set; }
+    /// <summary>The day the bank received it; the GL entry date.</summary>
+    public DateOnly DepositDate { get; set; }
+
+    public decimal Amount { get; set; }
+
+    public long FromGlCashAccountId { get; set; }
+    public string FromCashAccountCode { get; set; } = string.Empty;
+    public string FromCashAccountName { get; set; } = string.Empty;
+
+    public long ToGlBankAccountId { get; set; }
+    public string ToBankAccountCode { get; set; } = string.Empty;
+    public string ToBankAccountName { get; set; } = string.Empty;
+    public string? ToBankName { get; set; }
+    public string? ToAccountNumber { get; set; }
+
+    public string? DepositSlipNo { get; set; }
+    public string? DepositedBy { get; set; }
+    public string? Remarks { get; set; }
+
+    public BankDepositStatus Status { get; set; } = BankDepositStatus.Posted;
+
+    public string? GlJournalNo { get; set; }
+    public DateTime? GlPostedAt { get; set; }
+
+    public string? GlReversalJournalNo { get; set; }
+    public string? CancelReason { get; set; }
+    public int? CancelledBy { get; set; }
+    public DateTime? CancelledAt { get; set; }
+
+    public int CreatedBy { get; set; }
+    public User? Creator { get; set; }
+    public DateTime CreatedAt { get; set; }
+
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/BundleSale.cs

@@ -25,6 +25,11 @@ public class BundleSale
     public decimal DiscountTotal { get; set; }
     public decimal TaxTotal { get; set; }
     public decimal GrandTotal { get; set; }
+
+    /// <summary>How the (always fully paid) <see cref="GrandTotal"/> was tendered:
+    /// <c>CashAmount + CardAmount == GrandTotal</c>. Backfilled as all cash.</summary>
+    public decimal CashAmount { get; set; }
+    public decimal CardAmount { get; set; }
     public DateTime CreatedAt { get; set; }
     public DateTime? UpdatedAt { get; set; }
     public uint RowVersion { get; set; }

Backend/ERPCore/Domain/Entities/DocumentApproval.cs

@@ -0,0 +1,48 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// One approval decision on a document (docs/DUAL_APPROVAL_PLAN.md §4.1) — a row per decision, so
+/// the full trail survives. Polymorphic like the stock ledger: <see cref="DocType"/> +
+/// <see cref="DocId"/>, no FK. Doc types: <c>ADJ</c> (stock adjustment), <c>PADJ</c> (price adjustment).
+/// </summary>
+public class DocumentApproval
+{
+    public int DocumentApprovalId { get; set; }
+    public string DocType { get; set; } = string.Empty;
+    public int DocId { get; set; }
+    /// <summary>1 or 2.</summary>
+    public int Level { get; set; }
+    public ApprovalDecision Decision { get; set; }
+    public int DecidedBy { get; set; }
+    public User? Decider { get; set; }
+    public DateTime DecidedAt { get; set; }
+    public string? Comment { get; set; }
+}
+
+/// <summary>
+/// Approval rules (docs/DUAL_APPROVAL_PLAN.md §7). Singleton row, edited under Settings → Approvals.
+/// Levels: 0 = no approval (applies on create), 1 = one approver, 2 = two different approvers.
+/// </summary>
+public class ApprovalConfig
+{
+    public const int SingletonId = 1;
+
+    public int ApprovalConfigId { get; set; }
+
+    public int StockAdjustmentLevels { get; set; } = 2;
+    /// <summary>With 2 levels: an adjustment whose stock value is below this needs only one approval. 0 = always two.</summary>
+    public decimal StockAdjustmentLevel2ThresholdValue { get; set; }
+
+    public int PriceAdjustmentLevels { get; set; } = 2;
+    /// <summary>With 2 levels: a change smaller than this percent (largest across its lines) needs only one approval. 0 = always two.</summary>
+    public decimal PriceAdjustmentLevel2ThresholdPercent { get; set; }
+
+    /// <summary>Comma-separated role codes allowed to give the second approval; empty = anyone with the Approve action.</summary>
+    public string? Level2RoleCodes { get; set; }
+
+    public DateTime? UpdatedAt { get; set; }
+    public int? UpdatedBy { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/Expense.cs

@@ -0,0 +1,92 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// One business expense bill (electricity, rent, …) outside procurement. Draft is editable;
+/// Post accrues it to GL (Debit the title's expense account / Credit Accrued Expenses);
+/// payments then settle the accrual in one or more installments (see
+/// ExpensePaymentService). Model: docs/EXPENSE_MODULE_PLAN.md §3.3.
+/// </summary>
+public class Expense
+{
+    public int ExpenseId { get; set; }
+    public string DocNo { get; set; } = string.Empty;
+
+    public int BranchId { get; set; }
+    public Branch? Branch { get; set; }
+
+    public DateOnly ExpenseDate { get; set; }
+    public DateOnly? DueDate { get; set; }
+
+    public int ExpenseCategoryId { get; set; }
+    public ExpenseCategory? Category { get; set; }
+
+    public int ExpenseTitleId { get; set; }
+    public ExpenseTitle? Title { get; set; }
+
+    public string? Payee { get; set; }
+    public int? VendorId { get; set; }
+    public Vendor? Vendor { get; set; }
+
+    public string? BillReference { get; set; }
+    public string? Description { get; set; }
+    /// <summary>Optional month the bill covers, as <c>yyyy-MM</c> (e.g. September's electricity).</summary>
+    public string? PeriodMonth { get; set; }
+
+    public decimal Amount { get; set; }
+    public decimal PaidAmount { get; set; }
+    public decimal BalanceAmount { get; set; }
+
+    public ExpenseStatus Status { get; set; } = ExpenseStatus.Draft;
+    public ExpensePaymentStatus PaymentStatus { get; set; } = ExpensePaymentStatus.Unpaid;
+
+    /// <summary>Snapshot of the title's GL expense account at post time.</summary>
+    public string? GlExpenseAccountCode { get; set; }
+    /// <summary>Journal number of the accrual entry posted on Post.</summary>
+    public string? GlJournalNo { get; set; }
+    public DateTime? GlPostedAt { get; set; }
+    /// <summary>Journal number of the reversing entry posted on Cancel (Posted expenses only).</summary>
+    public string? GlReversalJournalNo { get; set; }
+    public string? CancelReason { get; set; }
+
+    public int CreatedBy { get; set; }
+    public User? Creator { get; set; }
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+
+    public uint RowVersion { get; set; }
+
+    public ICollection<ExpensePayment> Payments { get; set; } = new List<ExpensePayment>();
+}
+
+/// <summary>
+/// A payment against a Posted expense's balance (installments allowed). Every line of one
+/// payment submission shares the single GL journal entry that submission posted (Debit
+/// Accrued Expenses / Credit each selected cash-or-bank account). Mirrors
+/// <see cref="PurchaseInvoicePayment"/>.
+/// </summary>
+public class ExpensePayment
+{
+    public int ExpensePaymentId { get; set; }
+
+    public int ExpenseId { get; set; }
+    public Expense? Expense { get; set; }
+
+    public decimal Amount { get; set; }
+    public DateTime PaymentDate { get; set; }
+    public ExpensePaymentMethod PaymentMethod { get; set; }
+
+    /// <summary>GL's numeric id for the bank/cash account the payment was made from.</summary>
+    public long GlBankAccountId { get; set; }
+    /// <summary>Snapshot of the account's display name at payment time (GL account lists have no local FK).</summary>
+    public string BankAccountName { get; set; } = string.Empty;
+
+    public string? ChequeNo { get; set; }
+    public string? Reference { get; set; }
+    public string? GlJournalNo { get; set; }
+
+    public int CreatedBy { get; set; }
+    public User? Creator { get; set; }
+    public DateTime CreatedAt { get; set; }
+}

Backend/ERPCore/Domain/Entities/ExpenseCategory.cs

@@ -0,0 +1,48 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Top-level expense grouping (Utility, Rental, Salaries, Other). The four seeded rows are
+/// <see cref="IsSystem"/> — they can be deactivated but not renamed; admins can add more.
+/// Each category owns its <see cref="ExpenseTitle"/>s. Model: docs/EXPENSE_MODULE_PLAN.md §3.1.
+/// </summary>
+public class ExpenseCategory
+{
+    public int ExpenseCategoryId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Name { get; set; } = string.Empty;
+    public bool IsSystem { get; set; }
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+    public int SortOrder { get; set; }
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+    public uint RowVersion { get; set; }
+
+    public ICollection<ExpenseTitle> Titles { get; set; } = new List<ExpenseTitle>();
+}
+
+/// <summary>
+/// A specific expense under a category (Utility → Electricity, Water, …). Carries the GL
+/// expense account debited when an expense with this title is posted — snapshotted onto the
+/// expense at post time, so changing it later does not touch already-posted expenses.
+/// Model: docs/EXPENSE_MODULE_PLAN.md §3.2.
+/// </summary>
+public class ExpenseTitle
+{
+    public int ExpenseTitleId { get; set; }
+
+    public int ExpenseCategoryId { get; set; }
+    public ExpenseCategory? Category { get; set; }
+
+    public string Name { get; set; } = string.Empty;
+    public string GlExpenseAccountCode { get; set; } = string.Empty;
+    public bool IsSystem { get; set; }
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+    public int SortOrder { get; set; }
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/PriceAdjustment.cs

@@ -0,0 +1,78 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// A request to change items' selling prices (docs/DUAL_APPROVAL_PLAN.md §6). Nothing changes on the
+/// items until it is fully approved; then each line's new prices are written to its item and an
+/// <see cref="ItemPriceHistory"/> row is kept. <see cref="CreatedBy"/> is the requester.
+/// </summary>
+public class PriceAdjustment
+{
+    public int PriceAdjustmentId { get; set; }
+    public string DocNo { get; set; } = string.Empty;
+    public string Reason { get; set; } = string.Empty;
+
+    public PriceAdjustmentStatus Status { get; set; } = PriceAdjustmentStatus.PendingApproval;
+    public int RequiredApprovals { get; set; }
+
+    public int CreatedBy { get; set; }
+    public User? Creator { get; set; }
+    public DateTime CreatedAt { get; set; }
+
+    public int? ApprovedLevel1By { get; set; }
+    public DateTime? ApprovedLevel1At { get; set; }
+    public int? ApprovedLevel2By { get; set; }
+    public DateTime? ApprovedLevel2At { get; set; }
+    public int? RejectedBy { get; set; }
+    public DateTime? RejectedAt { get; set; }
+    public string? RejectReason { get; set; }
+    public DateTime? CancelledAt { get; set; }
+    /// <summary>When the new prices were written to the items.</summary>
+    public DateTime? AppliedAt { get; set; }
+
+    public uint RowVersion { get; set; }
+
+    public ICollection<PriceAdjustmentLine> Lines { get; set; } = new List<PriceAdjustmentLine>();
+}
+
+/// <summary>One item's change. The Old* values are the item's prices when the request was made —
+/// approval fails if the item has been repriced since (stale request).</summary>
+public class PriceAdjustmentLine
+{
+    public int PriceAdjustmentLineId { get; set; }
+    public int PriceAdjustmentId { get; set; }
+    public PriceAdjustment? PriceAdjustment { get; set; }
+
+    public int ItemId { get; set; }
+    public Item? Item { get; set; }
+
+    public decimal? OldMinPrice { get; set; }
+    public decimal? OldMaxPrice { get; set; }
+    public decimal? OldFlatPrice { get; set; }
+    public decimal? NewMinPrice { get; set; }
+    public decimal? NewMaxPrice { get; set; }
+    public decimal? NewFlatPrice { get; set; }
+}
+
+/// <summary>An applied selling-price change: what it was, what it became, and who approved it.</summary>
+public class ItemPriceHistory
+{
+    public int ItemPriceHistoryId { get; set; }
+    public int ItemId { get; set; }
+    public Item? Item { get; set; }
+    public int? PriceAdjustmentId { get; set; }
+    public PriceAdjustment? PriceAdjustment { get; set; }
+
+    public decimal? OldMinPrice { get; set; }
+    public decimal? OldMaxPrice { get; set; }
+    public decimal? OldFlatPrice { get; set; }
+    public decimal? NewMinPrice { get; set; }
+    public decimal? NewMaxPrice { get; set; }
+    public decimal? NewFlatPrice { get; set; }
+
+    public int RequestedBy { get; set; }
+    public int? ApprovedLevel1By { get; set; }
+    public int? ApprovedLevel2By { get; set; }
+    public DateTime AppliedAt { get; set; }
+}

Backend/ERPCore/Domain/Entities/SalesInvoicePayment.cs

@@ -1,3 +1,5 @@
+using ERPCore.Domain.Enums;
+
 namespace ERPCore.Domain.Entities;
 
 /// <summary>
@@ -21,6 +23,9 @@ public class SalesInvoicePayment
     /// <summary>Snapshot of the account's display name at payment time (GL account lists have no local FK).</summary>
     public string BankAccountName { get; set; } = string.Empty;
 
+    /// <summary>How the customer paid. Payments recorded before this existed were backfilled as Cash.</summary>
+    public SalesPaymentMethod PaymentMethod { get; set; } = SalesPaymentMethod.Cash;
+
     public string? Reference { get; set; }
 
     /// <summary>Journal number of the real GL journal entry this payment posted.</summary>

Backend/ERPCore/Domain/Entities/SalesSlip.cs

@@ -27,6 +27,11 @@ public class SalesSlip
     public decimal PaidAmount { get; set; }
     public decimal BalanceAmount { get; set; }
 
+    /// <summary>How <see cref="PaidAmount"/> was tendered: <c>CashAmount + CardAmount == PaidAmount</c>.
+    /// Slips from before the split existed were backfilled as all cash.</summary>
+    public decimal CashAmount { get; set; }
+    public decimal CardAmount { get; set; }
+
     /// <summary>Set once this slip's business date is closed by <see cref="SalesDayEnd"/> — a closed slip is frozen (no further edits).</summary>
     public int? DayEndId { get; set; }
     public SalesDayEnd? DayEnd { get; set; }

Backend/ERPCore/Domain/Entities/StockAdjustment.cs

@@ -37,5 +37,20 @@ public class StockAdjustment
     public string? GlJournalNo { get; set; }
     public DateTime? GlPostedAt { get; set; }
 
+    // --- Approval (docs/DUAL_APPROVAL_PLAN.md §5). CreatedBy is the requester. ---
+
+    /// <summary>Approvals this request needs (0 = posted on create, 1 or 2), fixed when it is made.</summary>
+    public int RequiredApprovals { get; set; }
+    public int? ApprovedLevel1By { get; set; }
+    public DateTime? ApprovedLevel1At { get; set; }
+    public int? ApprovedLevel2By { get; set; }
+    public DateTime? ApprovedLevel2At { get; set; }
+    public int? RejectedBy { get; set; }
+    public DateTime? RejectedAt { get; set; }
+    public string? RejectReason { get; set; }
+    public DateTime? CancelledAt { get; set; }
+    /// <summary>When stock actually moved — the ledger and GL use this, not <see cref="CreatedAt"/>.</summary>
+    public DateTime? PostedAt { get; set; }
+
     public ICollection<StockAdjustmentLine> Lines { get; set; } = new List<StockAdjustmentLine>();
 }

Backend/ERPCore/Domain/Entities/StockAdjustmentLine.cs

@@ -21,4 +21,12 @@ public class StockAdjustmentLine
     public Serial? Serial { get; set; }
 
     public decimal QtyDelta { get; set; }
+
+    /// <summary>
+    /// The serials named on the request, kept until it posts (JSON arrays): outbound serial ids
+    /// to write off, inbound serial numbers found. Re-validated at posting, because a pending
+    /// request moves nothing and the serials may have moved in the meantime.
+    /// </summary>
+    public string? RequestedSerialIds { get; set; }
+    public string? RequestedSerialNos { get; set; }
 }

Backend/ERPCore/Domain/Enums/AdjustmentStatus.cs

@@ -1,13 +1,33 @@
 namespace ERPCore.Domain.Enums;
 
 /// <summary>
-/// Stock-adjustment lifecycle (docs/10 §B.8.1). Phase 1 auto-posts, so
-/// <see cref="PendingApproval"/> is reserved for the future threshold-approval
-/// workflow (FR-STK-07). Stored as a string.
+/// Stock-adjustment lifecycle (docs/DUAL_APPROVAL_PLAN.md §5.1). A new adjustment is a request
+/// (<see cref="PendingApproval"/>, then <see cref="PendingSecondApproval"/> when two approvals are
+/// required) and only moves stock when it becomes <see cref="Posted"/>. With approvals switched off
+/// (<c>ApprovalConfig.StockAdjustmentLevels = 0</c>) it posts on create, as before. Stored as a string.
 /// </summary>
 public enum AdjustmentStatus
 {
     Draft,
     PendingApproval,
-    Posted
+    Posted,
+    PendingSecondApproval,
+    Rejected,
+    Cancelled
+}
+
+/// <summary>Price-adjustment lifecycle — same request flow as <see cref="AdjustmentStatus"/>; <see cref="Approved"/> means applied.</summary>
+public enum PriceAdjustmentStatus
+{
+    PendingApproval,
+    PendingSecondApproval,
+    Approved,
+    Rejected,
+    Cancelled
+}
+
+public enum ApprovalDecision
+{
+    Approved,
+    Rejected
 }

Backend/ERPCore/Domain/Enums/BankDepositStatus.cs

@@ -0,0 +1,8 @@
+namespace ERPCore.Domain.Enums;
+
+/// <summary>A deposit is posted as soon as it is saved; a wrong one is cancelled (GL reversed) and re-entered.</summary>
+public enum BankDepositStatus
+{
+    Posted,
+    Cancelled
+}

Backend/ERPCore/Domain/Enums/ExpenseStatus.cs

@@ -0,0 +1,24 @@
+namespace ERPCore.Domain.Enums;
+
+public enum ExpenseStatus
+{
+    Draft,
+    Posted,
+    Cancelled
+}
+
+/// <summary>Settlement state of a Posted expense, derived from its paid/balance amounts.</summary>
+public enum ExpensePaymentStatus
+{
+    Unpaid,
+    PartiallyPaid,
+    Paid
+}
+
+public enum ExpensePaymentMethod
+{
+    Cash,
+    BankTransfer,
+    Cheque,
+    Card
+}

Backend/ERPCore/Domain/Enums/SalesPaymentMethod.cs

@@ -0,0 +1,12 @@
+namespace ERPCore.Domain.Enums;
+
+/// <summary>How a customer paid for a sale — recorded per invoice payment (and split into
+/// cash/card amounts on slips and bundle sales) so the Day-End Sales Report can break
+/// collections down by method. Mirrors <see cref="ExpensePaymentMethod"/>.</summary>
+public enum SalesPaymentMethod
+{
+    Cash,
+    Card,
+    BankTransfer,
+    Cheque
+}

Backend/ERPCore/Domain/Notifications/Modules/NotificationModules.cs

@@ -27,6 +27,18 @@ public sealed class StockAdjustmentCreatedNotificationModule;
 [NotificationModule("stock.transfer.created", "Stock Transfer Created", "Raised when a stock transfer is created.", 90)]
 public sealed class StockTransferCreatedNotificationModule;
 
+[NotificationModule("stock.low", "Low Stock / Reorder Alert", "Raised when a sale, transfer or adjustment takes an item's stock at a warehouse to or below its reorder point.", 95)]
+public sealed class StockLowNotificationModule;
+
+[NotificationModule("approval.pending", "Approval Needed", "Sent to the people who can approve a stock or price adjustment that is waiting for them.", 96)]
+public sealed class ApprovalPendingNotificationModule;
+
+[NotificationModule("approval.approved", "Request Approved", "Sent to the requester when their stock or price adjustment is fully approved and applied.", 97)]
+public sealed class ApprovalApprovedNotificationModule;
+
+[NotificationModule("approval.rejected", "Request Rejected", "Sent to the requester when their stock or price adjustment is rejected.", 98)]
+public sealed class ApprovalRejectedNotificationModule;
+
 [NotificationModule("item.created", "Item Created", "Raised when an item master record is created.", 100)]
 public sealed class ItemCreatedNotificationModule;