fix: update toast messages and improve UI elements in purchase orders and stock pages

Reviewed-on: #32

.gitignore

@@ -30,9 +30,18 @@ yarn-error.log*
 Thumbs.db
 .idea/
 
+# ── Playwright E2E (Testing/e2e) ──────────────────────────────────────
+Testing/e2e/playwright-report/
+Testing/e2e/test-results/
+Testing/e2e/.auth/
+Testing/e2e/blob-report/
+
 # ── Migrations ─────────────────────────────────────────────────────────
-# New EF Core migrations are not committed. Note the 4 migrations already in
-# Backend/ERPCore/Infra/Persistence/Migrations/ stay tracked — .gitignore does
-# not apply to tracked files — so edits to those still get committed as normal.
-# Untracking them too takes `git rm --cached`.
-**/Migrations/
+# Reverted 2026-07-31: excluding new EF Core migrations while
+# ErpDbContextModelSnapshot.cs stayed tracked meant every `dotnet ef
+# migrations add` after the initial 4 silently produced a migration git would
+# never see, while the (tracked) snapshot's changes committed normally —
+# so the snapshot kept claiming tables existed that no migration in git
+# history ever created them. Confirmed live: 25 HRM tables + 11 Manufacturing
+# tables were missing from the actual database for exactly this reason.
+# Migrations now stay tracked like any other source file — commit them.

Backend/ERPCore/Controllers/BundleSalesController.cs

@@ -0,0 +1,79 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Sales;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+[Route("api/v1/bundle-sales")]
+public sealed class BundleSalesController : ApiControllerBase
+{
+    private readonly IBundleSaleService _bundles;
+
+    public BundleSalesController(IBundleSaleService bundles) => _bundles = bundles;
+
+    [HttpGet("templates")]
+    [ProducesResponseType(typeof(PagedResponse<BundleSaleTemplateSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<BundleSaleTemplateSummaryDto>>> ListTemplates(
+        [FromQuery] PageQuery query,
+        CancellationToken ct)
+        => Ok(await _bundles.ListTemplatesAsync(query, ct));
+
+    [HttpGet("templates/{bundleSaleTemplateId:int}")]
+    [ProducesResponseType(typeof(BundleSaleTemplateDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<BundleSaleTemplateDto>> GetTemplate(int bundleSaleTemplateId, CancellationToken ct)
+    {
+        var result = await _bundles.GetTemplateAsync(bundleSaleTemplateId, ct);
+        return result is null ? NotFound() : Ok(result);
+    }
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<BundleSaleSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<BundleSaleSummaryDto>>> List(
+        [FromQuery] PageQuery query,
+        [FromQuery] int? customerId,
+        [FromQuery] int? warehouseId,
+        CancellationToken ct)
+        => Ok(await _bundles.ListAsync(query, customerId, warehouseId, ct));
+
+    [HttpGet("{bundleSaleId:int}")]
+    [ProducesResponseType(typeof(BundleSaleDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<BundleSaleDto>> GetById(int bundleSaleId, CancellationToken ct)
+    {
+        var result = await _bundles.GetAsync(bundleSaleId, ct);
+        return result is null ? NotFound() : Ok(result);
+    }
+
+    [HttpGet("{bundleSaleId:int}/posting-check")]
+    [ProducesResponseType(typeof(BundleSalePostingCheckDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<BundleSalePostingCheckDto>> PostingCheck(int bundleSaleId, CancellationToken ct)
+        => Ok(await _bundles.CheckPostingAsync(bundleSaleId, ct));
+
+    [HttpPost]
+    [ProducesResponseType(typeof(BundleSaleDto), StatusCodes.Status201Created)]
+    public async Task<ActionResult<BundleSaleDto>> Create([FromBody] CreateBundleSaleRequest request, CancellationToken ct)
+    {
+        var result = await _bundles.CreateAsync(request, ct);
+        return Created($"/api/v1/bundle-sales/{result.BundleSaleId}", result);
+    }
+
+    [HttpPut("{bundleSaleId:int}")]
+    [ProducesResponseType(typeof(BundleSaleDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<BundleSaleDto>> Update(int bundleSaleId, [FromBody] UpdateBundleSaleRequest request, CancellationToken ct)
+    {
+        return Ok(await _bundles.UpdateAsync(bundleSaleId, request, ct));
+    }
+
+    [HttpPost("{bundleSaleId:int}/post")]
+    [ProducesResponseType(typeof(BundleSaleDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<BundleSaleDto>> Post(int bundleSaleId, CancellationToken ct)
+        => Ok(await _bundles.PostAsync(bundleSaleId, ct));
+
+    [HttpPost("{bundleSaleId:int}/cancel")]
+    [ProducesResponseType(typeof(BundleSaleDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<BundleSaleDto>> Cancel(int bundleSaleId, CancellationToken ct)
+        => Ok(await _bundles.CancelAsync(bundleSaleId, ct));
+}

Backend/ERPCore/Controllers/CustomersController.cs

@@ -0,0 +1,69 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Customers;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Customer master endpoints for Phase 1 sales.</summary>
+[Route("api/v1/customers")]
+public sealed class CustomersController : ApiControllerBase
+{
+    private readonly ICustomerService _customers;
+
+    public CustomersController(ICustomerService customers) => _customers = customers;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<CustomerDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<CustomerDto>>> List(
+        [FromQuery] PageQuery query,
+        [FromQuery] EntityStatus? status,
+        [FromQuery] CustomerType? customerType,
+        CancellationToken ct)
+        => Ok(await _customers.ListAsync(query, status, customerType, ct));
+
+    [HttpGet("{customerId:int}")]
+    [ProducesResponseType(typeof(CustomerDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<CustomerDto>> GetById(int customerId, CancellationToken ct)
+    {
+        var result = await _customers.GetAsync(customerId, ct);
+        if (result is null) return NotFound();
+
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(CustomerDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<CustomerDto>> Create([FromBody] CreateCustomerRequest request, CancellationToken ct)
+    {
+        var result = await _customers.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/customers/{result.Value.CustomerId}", result.Value);
+    }
+
+    [HttpPut("{customerId:int}")]
+    [ProducesResponseType(typeof(CustomerDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<CustomerDto>> Update(int customerId, [FromBody] UpdateCustomerRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _customers.UpdateAsync(customerId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{customerId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int customerId, [FromBody] UpdateCustomerStatusRequest request, CancellationToken ct)
+    {
+        await _customers.SetStatusAsync(customerId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/FreeIssuesController.cs

@@ -0,0 +1,78 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Sales;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>
+/// Thin API alias for free-issue handling. Free issues are modeled as sales slips
+/// with line-level <c>IsFreeIssue</c>/<c>FreeQty</c> flags, so this controller reuses
+/// the existing sales-slip CRUD surface under a more business-friendly route.
+/// </summary>
+[Route("api/v1/free-issues")]
+public sealed class FreeIssuesController : ApiControllerBase
+{
+    private readonly ISalesSlipService _slips;
+
+    public FreeIssuesController(ISalesSlipService slips) => _slips = slips;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<FreeIssueSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<FreeIssueSummaryDto>>> List(
+        [FromQuery] PageQuery query,
+        [FromQuery] SalesSlipStatus? status,
+        [FromQuery] int? customerId,
+        [FromQuery] int? warehouseId,
+        CancellationToken ct)
+        => Ok(await _slips.ListFreeIssuesAsync(query, status, customerId, warehouseId, ct));
+
+    [HttpGet("{freeIssueId:int}")]
+    [ProducesResponseType(typeof(FreeIssueDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<FreeIssueDto>> GetById(int freeIssueId, CancellationToken ct)
+    {
+        var result = await _slips.GetFreeIssueAsync(freeIssueId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpGet("{freeIssueId:int}/posting-check")]
+    [ProducesResponseType(typeof(SalesSlipPostingCheckDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<SalesSlipPostingCheckDto>> PostingCheck(int freeIssueId, CancellationToken ct)
+        => Ok(await _slips.CheckPostingAsync(freeIssueId, ct));
+
+    [HttpPost]
+    [ProducesResponseType(typeof(FreeIssueDto), StatusCodes.Status201Created)]
+    public async Task<ActionResult<FreeIssueDto>> Create([FromBody] CreateSalesSlipRequest request, CancellationToken ct)
+    {
+        var result = await _slips.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/free-issues/{result.Value.SalesSlipId}", result.Value);
+    }
+
+    [HttpPut("{freeIssueId:int}")]
+    [ProducesResponseType(typeof(FreeIssueDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<FreeIssueDto>> Update(int freeIssueId, [FromBody] UpdateSalesSlipRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _slips.UpdateAsync(freeIssueId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost("{freeIssueId:int}/post")]
+    [ProducesResponseType(typeof(FreeIssueDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<FreeIssueDto>> Post(int freeIssueId, CancellationToken ct)
+        => Ok(await _slips.PostAsync(freeIssueId, ct));
+
+    [HttpPost("{freeIssueId:int}/cancel")]
+    [ProducesResponseType(typeof(FreeIssueDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<FreeIssueDto>> Cancel(int freeIssueId, CancellationToken ct)
+        => Ok(await _slips.CancelAsync(freeIssueId, ct));
+}

Backend/ERPCore/Controllers/GeneralLedgerController.cs

@@ -0,0 +1,43 @@
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>
+/// Generic reverse proxy into the external General Ledger service — forwards every
+/// method/path/query/body under this prefix verbatim via
+/// <see cref="IGeneralLedgerService"/> and returns GL's response (status, content-type,
+/// body) unchanged. No endpoint-specific shape lives here; see
+/// docs/12-GENERAL-LEDGER-INTEGRATION.md for the full GL contract and what this proxy
+/// does and doesn't do. Gated by the same ERP door policy as every other v1 endpoint
+/// (<see cref="ApiControllerBase"/>) — the shared GL API key is attached server-side
+/// only and is never exposed to the frontend.
+/// </summary>
+[Route("api/v1/gl")]
+public sealed class GeneralLedgerController : ApiControllerBase
+{
+    private readonly IGeneralLedgerService _gl;
+
+    public GeneralLedgerController(IGeneralLedgerService gl) => _gl = gl;
+
+    [HttpGet("{**path}")]
+    public Task<IActionResult> Get(string path, CancellationToken ct) => ForwardAsync(HttpMethod.Get, path, ct);
+
+    [HttpPost("{**path}")]
+    public Task<IActionResult> Post(string path, CancellationToken ct) => ForwardAsync(HttpMethod.Post, path, ct);
+
+    [HttpPut("{**path}")]
+    public Task<IActionResult> Put(string path, CancellationToken ct) => ForwardAsync(HttpMethod.Put, path, ct);
+
+    private async Task<IActionResult> ForwardAsync(HttpMethod method, string path, CancellationToken ct)
+    {
+        var body = method == HttpMethod.Get ? null : Request.Body;
+        var result = await _gl.ForwardAsync(method, path, Request.QueryString.Value, Request.ContentType, body, ct);
+        return new ContentResult
+        {
+            StatusCode = result.StatusCode,
+            Content = result.Body,
+            ContentType = result.ContentType ?? "application/json"
+        };
+    }
+}

Backend/ERPCore/Controllers/SalesInvoicesController.cs

@@ -0,0 +1,73 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Sales;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+[Route("api/v1/sales-invoices")]
+public sealed class SalesInvoicesController : ApiControllerBase
+{
+    private readonly ISalesInvoiceService _invoices;
+
+    public SalesInvoicesController(ISalesInvoiceService invoices) => _invoices = invoices;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<SalesInvoiceSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<SalesInvoiceSummaryDto>>> List(
+        [FromQuery] PageQuery query,
+        [FromQuery] SalesInvoiceStatus? status,
+        [FromQuery] int? customerId,
+        [FromQuery] int? warehouseId,
+        CancellationToken ct)
+        => Ok(await _invoices.ListAsync(query, status, customerId, warehouseId, ct));
+
+    [HttpGet("{salesInvoiceId:int}")]
+    [ProducesResponseType(typeof(SalesInvoiceDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<SalesInvoiceDto>> GetById(int salesInvoiceId, CancellationToken ct)
+    {
+        var result = await _invoices.GetAsync(salesInvoiceId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpGet("{salesInvoiceId:int}/posting-check")]
+    [ProducesResponseType(typeof(SalesInvoicePostingCheckDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<SalesInvoicePostingCheckDto>> PostingCheck(int salesInvoiceId, CancellationToken ct)
+        => Ok(await _invoices.CheckPostingAsync(salesInvoiceId, ct));
+
+    [HttpPost]
+    [ProducesResponseType(typeof(SalesInvoiceDto), StatusCodes.Status201Created)]
+    public async Task<ActionResult<SalesInvoiceDto>> Create([FromBody] CreateSalesInvoiceRequest request, CancellationToken ct)
+    {
+        var result = await _invoices.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/sales-invoices/{result.Value.SalesInvoiceId}", result.Value);
+    }
+
+    [HttpPut("{salesInvoiceId:int}")]
+    [ProducesResponseType(typeof(SalesInvoiceDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<SalesInvoiceDto>> Update(int salesInvoiceId, [FromBody] UpdateSalesInvoiceRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _invoices.UpdateAsync(salesInvoiceId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost("{salesInvoiceId:int}/post")]
+    [ProducesResponseType(typeof(SalesInvoiceDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<SalesInvoiceDto>> Post(int salesInvoiceId, CancellationToken ct)
+        => Ok(await _invoices.PostAsync(salesInvoiceId, ct));
+
+    [HttpPost("{salesInvoiceId:int}/cancel")]
+    [ProducesResponseType(typeof(SalesInvoiceDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<SalesInvoiceDto>> Cancel(int salesInvoiceId, CancellationToken ct)
+        => Ok(await _invoices.CancelAsync(salesInvoiceId, ct));
+}

Backend/ERPCore/Controllers/SalesReportsController.cs

@@ -0,0 +1,35 @@
+using ERPCore.Dtos.Sales;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+[Route("api/v1/reports/sales")]
+public sealed class SalesReportsController : ApiControllerBase
+{
+    private readonly ISalesReportService _reports;
+
+    public SalesReportsController(ISalesReportService reports) => _reports = reports;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(IReadOnlyList<SalesReportDefinitionDto>), StatusCodes.Status200OK)]
+    public ActionResult<IReadOnlyList<SalesReportDefinitionDto>> ListReports()
+        => Ok(_reports.ListReports());
+
+    [HttpGet("{reportId}")]
+    [ProducesResponseType(typeof(SalesReportDefinitionDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public ActionResult<SalesReportDefinitionDto> GetReport(string reportId)
+    {
+        var report = _reports.GetReport(reportId);
+        return report is null ? NotFound() : Ok(report);
+    }
+
+    [HttpPost("query")]
+    [ProducesResponseType(typeof(SalesReportQueryResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<SalesReportQueryResponse>> Query([FromBody] SalesReportQueryRequest request, CancellationToken ct)
+    {
+        var rows = await _reports.QueryAsync(request.ReportType, request.From, request.To, request.ItemId, request.CustomerId, request.WarehouseId, ct);
+        return Ok(new SalesReportQueryResponse(request.ReportType, request.From, request.To, rows));
+    }
+}

Backend/ERPCore/Controllers/SalesSlipPromotionsController.cs

@@ -0,0 +1,22 @@
+using ERPCore.Dtos.Sales;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+[Route("api/v1/sales-slips/{salesSlipId:int}/free-issue-suggestions")]
+public sealed class SalesSlipPromotionsController : ApiControllerBase
+{
+    private readonly ISalesPromotionSuggestionService _suggestions;
+
+    public SalesSlipPromotionsController(ISalesPromotionSuggestionService suggestions) => _suggestions = suggestions;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(SalesFreeIssueSuggestionDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<SalesFreeIssueSuggestionDto>> Get(int salesSlipId, CancellationToken ct)
+    {
+        var result = await _suggestions.GetFreeIssueSuggestionsAsync(salesSlipId, ct);
+        return result is null ? NotFound() : Ok(result);
+    }
+}

Backend/ERPCore/Controllers/SalesSlipsController.cs

@@ -0,0 +1,73 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Sales;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+[Route("api/v1/sales-slips")]
+public sealed class SalesSlipsController : ApiControllerBase
+{
+    private readonly ISalesSlipService _slips;
+
+    public SalesSlipsController(ISalesSlipService slips) => _slips = slips;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<SalesSlipSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<SalesSlipSummaryDto>>> List(
+        [FromQuery] PageQuery query,
+        [FromQuery] SalesSlipStatus? status,
+        [FromQuery] int? customerId,
+        [FromQuery] int? warehouseId,
+        CancellationToken ct)
+        => Ok(await _slips.ListAsync(query, status, customerId, warehouseId, ct));
+
+    [HttpGet("{salesSlipId:int}")]
+    [ProducesResponseType(typeof(SalesSlipDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<SalesSlipDto>> GetById(int salesSlipId, CancellationToken ct)
+    {
+        var result = await _slips.GetAsync(salesSlipId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpGet("{salesSlipId:int}/posting-check")]
+    [ProducesResponseType(typeof(SalesSlipPostingCheckDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<SalesSlipPostingCheckDto>> PostingCheck(int salesSlipId, CancellationToken ct)
+        => Ok(await _slips.CheckPostingAsync(salesSlipId, ct));
+
+    [HttpPost]
+    [ProducesResponseType(typeof(SalesSlipDto), StatusCodes.Status201Created)]
+    public async Task<ActionResult<SalesSlipDto>> Create([FromBody] CreateSalesSlipRequest request, CancellationToken ct)
+    {
+        var result = await _slips.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/sales-slips/{result.Value.SalesSlipId}", result.Value);
+    }
+
+    [HttpPut("{salesSlipId:int}")]
+    [ProducesResponseType(typeof(SalesSlipDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<SalesSlipDto>> Update(int salesSlipId, [FromBody] UpdateSalesSlipRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _slips.UpdateAsync(salesSlipId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost("{salesSlipId:int}/post")]
+    [ProducesResponseType(typeof(SalesSlipDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<SalesSlipDto>> Post(int salesSlipId, CancellationToken ct)
+        => Ok(await _slips.PostAsync(salesSlipId, ct));
+
+    [HttpPost("{salesSlipId:int}/cancel")]
+    [ProducesResponseType(typeof(SalesSlipDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<SalesSlipDto>> Cancel(int salesSlipId, CancellationToken ct)
+        => Ok(await _slips.CancelAsync(salesSlipId, ct));
+}

Backend/ERPCore/Domain/DocumentTypes.cs

@@ -17,4 +17,7 @@ public static class DocumentTypes
 
     /// <summary>Production run (docs/30 FR-MFG-08) — <c>PRD-2026-00001</c>.</summary>
     public const string Production = "PRD";
+    public const string SalesInvoice = "SI";
+    public const string SalesSlip = "SSL";
+    public const string BundleSale = "BND";
 }

Backend/ERPCore/Domain/Entities/BundleSale.cs

@@ -0,0 +1,33 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+public class BundleSale
+{
+    public int BundleSaleId { get; set; }
+    public string BundleNo { get; set; } = string.Empty;
+    public DateTime BundleDate { get; set; }
+    public int CustomerId { get; set; }
+    public Customer? Customer { get; set; }
+    public string CustomerSnapshotName { get; set; } = string.Empty;
+    public int WarehouseId { get; set; }
+    public Warehouse? Warehouse { get; set; }
+    public int CashierUserId { get; set; }
+    public User? CashierUser { get; set; }
+    public int BundleSaleTemplateId { get; set; }
+    public BundleSaleTemplate? BundleSaleTemplate { get; set; }
+    public string BundleName { get; set; } = string.Empty;
+    public string BundleCode { get; set; } = string.Empty;
+    public BundleSaleStatus Status { get; set; } = BundleSaleStatus.Draft;
+    public decimal ComponentSubtotal { get; set; }
+    public decimal BundlePrice { get; set; }
+    public decimal MarginAmount { get; set; }
+    public decimal DiscountTotal { get; set; }
+    public decimal TaxTotal { get; set; }
+    public decimal GrandTotal { get; set; }
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+    public int ConcurrencyStamp { get; set; }
+
+    public ICollection<BundleSaleLine> Lines { get; set; } = new List<BundleSaleLine>();
+}

Backend/ERPCore/Domain/Entities/BundleSaleLine.cs

@@ -0,0 +1,24 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+public class BundleSaleLine
+{
+    public int BundleSaleLineId { get; set; }
+    public int BundleSaleId { get; set; }
+    public BundleSale? BundleSale { get; set; }
+
+    public int ItemId { get; set; }
+    public Item? Item { get; set; }
+    public string Description { get; set; } = string.Empty;
+    public decimal Qty { get; set; }
+    public int UomId { get; set; }
+    public Uom? Uom { get; set; }
+    public int WarehouseId { get; set; }
+    public Warehouse? Warehouse { get; set; }
+    public decimal UnitPrice { get; set; }
+    public decimal LineTotal { get; set; }
+    public bool IncludeInBundle { get; set; } = true;
+    public bool IsComponent { get; set; } = true;
+    public int? ParentLineId { get; set; }
+}

Backend/ERPCore/Domain/Entities/BundleSaleTemplate.cs

@@ -0,0 +1,17 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+public class BundleSaleTemplate
+{
+    public int BundleSaleTemplateId { get; set; }
+    public string TemplateCode { get; set; } = string.Empty;
+    public string TemplateName { get; set; } = string.Empty;
+    public string? Description { get; set; }
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+    public int ConcurrencyStamp { get; set; }
+
+    public ICollection<BundleSaleTemplateLine> Lines { get; set; } = new List<BundleSaleTemplateLine>();
+}

Backend/ERPCore/Domain/Entities/BundleSaleTemplateLine.cs

@@ -0,0 +1,20 @@
+namespace ERPCore.Domain.Entities;
+
+public class BundleSaleTemplateLine
+{
+    public int BundleSaleTemplateLineId { get; set; }
+    public int BundleSaleTemplateId { get; set; }
+    public BundleSaleTemplate? BundleSaleTemplate { get; set; }
+
+    public int ItemId { get; set; }
+    public Item? Item { get; set; }
+    public int UomId { get; set; }
+    public Uom? Uom { get; set; }
+    public int WarehouseId { get; set; }
+    public Warehouse? Warehouse { get; set; }
+
+    public decimal Qty { get; set; }
+    public decimal UnitPrice { get; set; }
+    public bool IncludeInBundle { get; set; } = true;
+    public int SortOrder { get; set; }
+}

Backend/ERPCore/Domain/Entities/Customer.cs

@@ -0,0 +1,38 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Customer master for both B2B and B2C sales.
+/// Phase 1 keeps this lean: identity, contact, tax, credit, and default warehouse.
+/// </summary>
+public class Customer
+{
+    public int CustomerId { get; set; }
+    public string CustomerCode { get; set; } = string.Empty;
+    public CustomerType CustomerType { get; set; } = CustomerType.B2C;
+
+    public string Name { get; set; } = string.Empty;
+    public string? DisplayName { get; set; }
+    public string? Phone { get; set; }
+    public string? Email { get; set; }
+
+    public string? AddressLine1 { get; set; }
+    public string? AddressLine2 { get; set; }
+    public string? City { get; set; }
+    public string? Country { get; set; }
+
+    public string? TaxRegistrationNo { get; set; }
+    public decimal CreditLimit { get; set; }
+    public int CreditDays { get; set; }
+
+    public int? DefaultWarehouseId { get; set; }
+    public Warehouse? DefaultWarehouse { get; set; }
+
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+
+    /// <summary>PostgreSQL xmin-backed optimistic concurrency token (ETag source).</summary>
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/SalesInvoice.cs

@@ -0,0 +1,41 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+public class SalesInvoice
+{
+    public int SalesInvoiceId { get; set; }
+    public string InvoiceNo { get; set; } = string.Empty;
+    public DateTime InvoiceDate { get; set; }
+
+    public int CustomerId { get; set; }
+    public Customer? Customer { get; set; }
+
+    public string CustomerSnapshotName { get; set; } = string.Empty;
+    public string? CustomerSnapshotTaxNo { get; set; }
+
+    public int WarehouseId { get; set; }
+    public Warehouse? Warehouse { get; set; }
+
+    public SalesInvoiceType InvoiceType { get; set; } = SalesInvoiceType.B2C;
+    public SalesInvoiceStatus Status { get; set; } = SalesInvoiceStatus.Draft;
+
+    public decimal Subtotal { get; set; }
+    public decimal DiscountTotal { get; set; }
+    public decimal TaxTotal { get; set; }
+    public decimal GrandTotal { get; set; }
+    public decimal RoundOff { get; set; }
+    public decimal NetPayable { get; set; }
+    public decimal PaidAmount { get; set; }
+    public decimal BalanceAmount { 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<SalesInvoiceLine> Lines { get; set; } = new List<SalesInvoiceLine>();
+}

Backend/ERPCore/Domain/Entities/SalesInvoiceLine.cs

@@ -0,0 +1,38 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+public class SalesInvoiceLine
+{
+    public int SalesInvoiceLineId { get; set; }
+
+    public int SalesInvoiceId { get; set; }
+    public SalesInvoice? SalesInvoice { get; set; }
+
+    public int ItemId { get; set; }
+    public Item? Item { get; set; }
+
+    public string Description { get; set; } = string.Empty;
+
+    public decimal Qty { get; set; }
+    public decimal FreeQty { get; set; }
+    public int UomId { get; set; }
+    public Uom? Uom { get; set; }
+    public int WarehouseId { get; set; }
+    public Warehouse? Warehouse { get; set; }
+
+    public decimal UnitPrice { get; set; }
+    public decimal BaseCost { get; set; }
+    public string PriceSource { get; set; } = string.Empty;
+    public SalesDiscountMode DiscountMode { get; set; } = SalesDiscountMode.Percentage;
+    public decimal DiscountPct { get; set; }
+    public decimal DiscountAmount { get; set; }
+    public decimal NetUnitPrice { get; set; }
+    public decimal LineTotal { get; set; }
+    public decimal TaxPct { get; set; }
+    public decimal TaxAmount { get; set; }
+    public bool IsFreeIssue { get; set; }
+    public int? ParentLineId { get; set; }
+
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/SalesSlip.cs

@@ -0,0 +1,36 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+public class SalesSlip
+{
+    public int SalesSlipId { get; set; }
+    public string SlipNo { get; set; } = string.Empty;
+    public DateTime SlipDate { get; set; }
+
+    public int CustomerId { get; set; }
+    public Customer? Customer { get; set; }
+
+    public string CustomerSnapshotName { get; set; } = string.Empty;
+    public int WarehouseId { get; set; }
+    public Warehouse? Warehouse { get; set; }
+
+    public int CashierUserId { get; set; }
+    public User? CashierUser { get; set; }
+
+    public SalesSlipStatus Status { get; set; } = SalesSlipStatus.Draft;
+
+    public decimal Subtotal { get; set; }
+    public decimal DiscountTotal { get; set; }
+    public decimal TaxTotal { get; set; }
+    public decimal GrandTotal { get; set; }
+    public decimal PaidAmount { get; set; }
+    public decimal BalanceAmount { get; set; }
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+
+    public uint RowVersion { get; set; }
+
+    public ICollection<SalesSlipLine> Lines { get; set; } = new List<SalesSlipLine>();
+}

Backend/ERPCore/Domain/Entities/SalesSlipLine.cs

@@ -0,0 +1,38 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+public class SalesSlipLine
+{
+    public int SalesSlipLineId { get; set; }
+
+    public int SalesSlipId { get; set; }
+    public SalesSlip? SalesSlip { get; set; }
+
+    public int ItemId { get; set; }
+    public Item? Item { get; set; }
+
+    public string Description { get; set; } = string.Empty;
+
+    public decimal Qty { get; set; }
+    public decimal FreeQty { get; set; }
+    public int UomId { get; set; }
+    public Uom? Uom { get; set; }
+    public int WarehouseId { get; set; }
+    public Warehouse? Warehouse { get; set; }
+
+    public decimal UnitPrice { get; set; }
+    public decimal BaseCost { get; set; }
+    public string PriceSource { get; set; } = string.Empty;
+    public SalesDiscountMode DiscountMode { get; set; } = SalesDiscountMode.Percentage;
+    public decimal DiscountPct { get; set; }
+    public decimal DiscountAmount { get; set; }
+    public decimal NetUnitPrice { get; set; }
+    public decimal LineTotal { get; set; }
+    public decimal TaxPct { get; set; }
+    public decimal TaxAmount { get; set; }
+    public bool IsFreeIssue { get; set; }
+    public int? ParentLineId { get; set; }
+
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Enums/BundleSaleStatus.cs

@@ -0,0 +1,8 @@
+namespace ERPCore.Domain.Enums;
+
+public enum BundleSaleStatus
+{
+    Draft = 0,
+    Posted = 1,
+    Cancelled = 2
+}

Backend/ERPCore/Domain/Enums/CustomerType.cs

@@ -0,0 +1,8 @@
+namespace ERPCore.Domain.Enums;
+
+public enum CustomerType
+{
+    B2B = 1,
+    B2C = 2,
+    WalkIn = 3
+}

Backend/ERPCore/Domain/Enums/SalesDiscountMode.cs

@@ -0,0 +1,7 @@
+namespace ERPCore.Domain.Enums;
+
+public enum SalesDiscountMode
+{
+    Percentage = 1,
+    Amount = 2
+}

Backend/ERPCore/Domain/Enums/SalesInvoiceStatus.cs

@@ -0,0 +1,8 @@
+namespace ERPCore.Domain.Enums;
+
+public enum SalesInvoiceStatus
+{
+    Draft = 1,
+    Posted = 2,
+    Cancelled = 3
+}

Backend/ERPCore/Domain/Enums/SalesInvoiceType.cs

@@ -0,0 +1,9 @@
+namespace ERPCore.Domain.Enums;
+
+public enum SalesInvoiceType
+{
+    B2B = 1,
+    B2C = 2,
+    Cash = 3,
+    Credit = 4
+}

Backend/ERPCore/Domain/Enums/SalesSlipStatus.cs

@@ -0,0 +1,8 @@
+namespace ERPCore.Domain.Enums;
+
+public enum SalesSlipStatus
+{
+    Draft = 1,
+    Posted = 2,
+    Cancelled = 3
+}

Backend/ERPCore/Dtos/Customers/CustomerDtos.cs

@@ -0,0 +1,66 @@
+using System.ComponentModel.DataAnnotations;
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Dtos.Customers;
+
+/// <summary>Customer resource used by sales documents.</summary>
+public sealed record CustomerDto(
+    int CustomerId,
+    string CustomerCode,
+    CustomerType CustomerType,
+    string Name,
+    string? DisplayName,
+    string? Phone,
+    string? Email,
+    string? AddressLine1,
+    string? AddressLine2,
+    string? City,
+    string? Country,
+    string? TaxRegistrationNo,
+    decimal CreditLimit,
+    int CreditDays,
+    int? DefaultWarehouseId,
+    EntityStatus Status,
+    DateTime CreatedAt,
+    DateTime? UpdatedAt);
+
+public sealed class CreateCustomerRequest
+{
+    [Required, StringLength(50)] public string CustomerCode { get; set; } = string.Empty;
+    [Required, EnumDataType(typeof(CustomerType))] public CustomerType CustomerType { get; set; } = CustomerType.B2C;
+    [Required, StringLength(200)] public string Name { get; set; } = string.Empty;
+    [StringLength(200)] public string? DisplayName { get; set; }
+    [StringLength(30)] public string? Phone { get; set; }
+    [StringLength(100)] public string? Email { get; set; }
+    [StringLength(250)] public string? AddressLine1 { get; set; }
+    [StringLength(250)] public string? AddressLine2 { get; set; }
+    [StringLength(100)] public string? City { get; set; }
+    [StringLength(100)] public string? Country { get; set; }
+    [StringLength(50)] public string? TaxRegistrationNo { get; set; }
+    [Range(0, double.MaxValue)] public decimal CreditLimit { get; set; }
+    [Range(0, int.MaxValue)] public int CreditDays { get; set; }
+    public int? DefaultWarehouseId { get; set; }
+}
+
+public sealed class UpdateCustomerRequest
+{
+    [Required, StringLength(50)] public string CustomerCode { get; set; } = string.Empty;
+    [Required, EnumDataType(typeof(CustomerType))] public CustomerType CustomerType { get; set; } = CustomerType.B2C;
+    [Required, StringLength(200)] public string Name { get; set; } = string.Empty;
+    [StringLength(200)] public string? DisplayName { get; set; }
+    [StringLength(30)] public string? Phone { get; set; }
+    [StringLength(100)] public string? Email { get; set; }
+    [StringLength(250)] public string? AddressLine1 { get; set; }
+    [StringLength(250)] public string? AddressLine2 { get; set; }
+    [StringLength(100)] public string? City { get; set; }
+    [StringLength(100)] public string? Country { get; set; }
+    [StringLength(50)] public string? TaxRegistrationNo { get; set; }
+    [Range(0, double.MaxValue)] public decimal CreditLimit { get; set; }
+    [Range(0, int.MaxValue)] public int CreditDays { get; set; }
+    public int? DefaultWarehouseId { get; set; }
+}
+
+public sealed class UpdateCustomerStatusRequest
+{
+    [Required, EnumDataType(typeof(EntityStatus))] public EntityStatus Status { get; set; }
+}

Backend/ERPCore/Dtos/Sales/BundleSaleDtos.cs

@@ -0,0 +1,83 @@
+using System.ComponentModel.DataAnnotations;
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Dtos.Sales;
+
+public sealed record BundleSaleLineDto(
+    int BundleSaleLineId, int ItemId, string Description, decimal Qty, int UomId, int WarehouseId,
+    decimal UnitPrice, decimal LineTotal, bool IncludeInBundle, bool IsComponent, int? ParentLineId);
+
+public sealed record BundleSaleDto(
+    int BundleSaleId, string BundleNo, DateTime BundleDate, int CustomerId, string CustomerSnapshotName,
+    int WarehouseId, int CashierUserId, int BundleSaleTemplateId, string BundleName, string BundleCode,
+    BundleSaleStatus Status, decimal ComponentSubtotal, decimal BundlePrice, decimal MarginAmount,
+    decimal DiscountTotal, decimal TaxTotal, decimal GrandTotal, DateTime CreatedAt, DateTime? UpdatedAt,
+    IReadOnlyList<BundleSaleLineDto> Lines);
+
+public sealed record BundleSaleSummaryDto(
+    int BundleSaleId, string BundleNo, DateTime BundleDate, int CustomerId, string CustomerSnapshotName,
+    int WarehouseId, string BundleName, string BundleCode, BundleSaleStatus Status,
+    decimal ComponentSubtotal, decimal BundlePrice, decimal GrandTotal, DateTime CreatedAt);
+
+public sealed record BundleSaleTemplateLineDto(
+    int BundleSaleTemplateLineId, int ItemId, int UomId, int WarehouseId, decimal Qty,
+    decimal UnitPrice, bool IncludeInBundle, int SortOrder);
+
+public sealed record BundleSaleTemplateDto(
+    int BundleSaleTemplateId, string TemplateCode, string TemplateName, string? Description,
+    EntityStatus Status, DateTime CreatedAt, DateTime? UpdatedAt, IReadOnlyList<BundleSaleTemplateLineDto> Lines);
+
+public sealed record BundleSaleTemplateSummaryDto(
+    int BundleSaleTemplateId, string TemplateCode, string TemplateName, string? Description,
+    EntityStatus Status, int LineCount, DateTime CreatedAt, DateTime? UpdatedAt);
+
+public sealed record BundleSalePostingIssueDto(
+    int BundleSaleLineId, int ItemId, string ItemSku, string ItemName, int WarehouseId,
+    decimal RequestedQty, decimal AvailableQty, decimal ShortQty);
+
+public sealed record BundleSalePostingCheckDto(
+    int BundleSaleId, string BundleNo, BundleSaleStatus Status, bool CanPost,
+    IReadOnlyList<BundleSalePostingIssueDto> Issues);
+
+public sealed class CreateBundleSaleTemplateLineRequest
+{
+    [Required] public int ItemId { get; set; }
+    [Required] public int UomId { get; set; }
+    [Required] public int WarehouseId { get; set; }
+    [Range(0.0001, double.MaxValue)] public decimal Qty { get; set; }
+    [Range(0, double.MaxValue)] public decimal UnitPrice { get; set; }
+    public bool IncludeInBundle { get; set; } = true;
+    public int SortOrder { get; set; }
+}
+
+public sealed class CreateBundleSaleTemplateRequest
+{
+    [Required] public string TemplateCode { get; set; } = string.Empty;
+    [Required] public string TemplateName { get; set; } = string.Empty;
+    public string? Description { get; set; }
+    [Required, MinLength(1)] public List<CreateBundleSaleTemplateLineRequest> Lines { get; set; } = new();
+}
+
+public sealed class CreateBundleSaleRequest
+{
+    [Required] public int CustomerId { get; set; }
+    [Required] public int WarehouseId { get; set; }
+    [Required] public int CashierUserId { get; set; }
+    [Required] public int BundleSaleTemplateId { get; set; }
+    [Required] public string BundleName { get; set; } = string.Empty;
+    [Range(0, double.MaxValue)] public decimal BundlePrice { get; set; }
+    public bool AllowPriceOverride { get; set; }
+    [Required, MinLength(1)] public List<CreateBundleSaleTemplateLineRequest> Lines { get; set; } = new();
+}
+
+public sealed class UpdateBundleSaleRequest
+{
+    [Required] public int CustomerId { get; set; }
+    [Required] public int WarehouseId { get; set; }
+    [Required] public int CashierUserId { get; set; }
+    [Required] public int BundleSaleTemplateId { get; set; }
+    [Required] public string BundleName { get; set; } = string.Empty;
+    [Range(0, double.MaxValue)] public decimal BundlePrice { get; set; }
+    public bool AllowPriceOverride { get; set; }
+    [Required, MinLength(1)] public List<CreateBundleSaleTemplateLineRequest> Lines { get; set; } = new();
+}

Backend/ERPCore/Dtos/Sales/SalesInvoiceDtos.cs

@@ -0,0 +1,67 @@
+using System.ComponentModel.DataAnnotations;
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Dtos.Sales;
+
+public sealed record SalesInvoiceLineDto(
+    int SalesInvoiceLineId, int ItemId, string Description, decimal Qty, decimal FreeQty, int UomId,
+    int WarehouseId, decimal UnitPrice, decimal BaseCost, string PriceSource, decimal DiscountPct,
+    decimal DiscountAmount, SalesDiscountMode DiscountMode, decimal NetUnitPrice, decimal LineTotal,
+    decimal TaxPct, decimal TaxAmount, bool IsFreeIssue, int? ParentLineId);
+
+public sealed record SalesInvoiceTotalsDto(
+    decimal Subtotal, decimal DiscountTotal, decimal FreeQtyTotal, decimal TaxTotal, decimal GrandTotal,
+    decimal RoundOff, decimal NetPayable, decimal PaidAmount, decimal BalanceAmount);
+
+public sealed record SalesInvoiceDto(
+    int SalesInvoiceId, string InvoiceNo, DateTime InvoiceDate, int CustomerId,
+    string CustomerSnapshotName, string? CustomerSnapshotTaxNo, int WarehouseId,
+    SalesInvoiceType InvoiceType, SalesInvoiceStatus Status, int CreatedBy, DateTime CreatedAt,
+    DateTime? UpdatedAt, SalesInvoiceTotalsDto Totals, IReadOnlyList<SalesInvoiceLineDto> Lines);
+
+public sealed record SalesInvoiceSummaryDto(
+    int SalesInvoiceId, string InvoiceNo, DateTime InvoiceDate, int CustomerId,
+    string CustomerSnapshotName, int WarehouseId, SalesInvoiceType InvoiceType,
+    SalesInvoiceStatus Status, SalesInvoiceTotalsDto Totals, DateTime CreatedAt);
+
+public sealed record SalesInvoicePostingIssueDto(
+    int SalesInvoiceLineId, int ItemId, string ItemSku, string ItemName, int WarehouseId,
+    decimal RequestedQty, decimal AvailableQty, decimal ShortQty, bool IsFreeIssue);
+
+public sealed record SalesInvoicePostingCheckDto(
+    int SalesInvoiceId, string InvoiceNo, SalesInvoiceStatus Status, bool CanPost,
+    IReadOnlyList<SalesInvoicePostingIssueDto> Issues);
+
+public sealed class CreateSalesInvoiceLineRequest
+{
+    [Required] public int ItemId { get; set; }
+    [Required] public int UomId { get; set; }
+    [Required] public int WarehouseId { get; set; }
+    [Range(0.0001, double.MaxValue)] public decimal Qty { get; set; }
+    [Range(0, double.MaxValue)] public decimal FreeQty { get; set; }
+    [Range(0, double.MaxValue)] public decimal? UnitPrice { get; set; }
+    public bool AllowManualPriceOverride { get; set; }
+    [Required, EnumDataType(typeof(SalesDiscountMode))] public SalesDiscountMode DiscountMode { get; set; } = SalesDiscountMode.Percentage;
+    [Range(0, 100)] public decimal DiscountPct { get; set; }
+    [Range(0, double.MaxValue)] public decimal DiscountAmount { get; set; }
+    [Range(0, double.MaxValue)] public decimal DiscountValue { get; set; }
+    [Range(0, 100)] public decimal TaxPct { get; set; }
+    public bool IsFreeIssue { get; set; }
+    public int? ParentLineId { get; set; }
+}
+
+public sealed class CreateSalesInvoiceRequest
+{
+    [Required] public int CustomerId { get; set; }
+    [Required] public int WarehouseId { get; set; }
+    [Required, EnumDataType(typeof(SalesInvoiceType))] public SalesInvoiceType InvoiceType { get; set; } = SalesInvoiceType.B2C;
+    [Required, MinLength(1)] public List<CreateSalesInvoiceLineRequest> Lines { get; set; } = new();
+}
+
+public sealed class UpdateSalesInvoiceRequest
+{
+    [Required] public int CustomerId { get; set; }
+    [Required] public int WarehouseId { get; set; }
+    [Required, EnumDataType(typeof(SalesInvoiceType))] public SalesInvoiceType InvoiceType { get; set; } = SalesInvoiceType.B2C;
+    [Required, MinLength(1)] public List<CreateSalesInvoiceLineRequest> Lines { get; set; } = new();
+}

Backend/ERPCore/Dtos/Sales/SalesPromotionSuggestionDtos.cs

@@ -0,0 +1,23 @@
+namespace ERPCore.Dtos.Sales;
+
+public sealed record SalesFreeIssueRewardOptionDto(
+    int ItemId,
+    string Sku,
+    string Name,
+    decimal? SalePrice);
+
+public sealed record SalesFreeIssueSuggestionLineDto(
+    int SalesSlipLineId,
+    int ItemId,
+    string ItemSku,
+    string ItemName,
+    decimal Qty,
+    decimal SuggestedFreeQty,
+    decimal TriggerQty,
+    IReadOnlyList<SalesFreeIssueRewardOptionDto> RewardOptions);
+
+public sealed record SalesFreeIssueSuggestionDto(
+    int SalesSlipId,
+    string SlipNo,
+    DateTime SlipDate,
+    IReadOnlyList<SalesFreeIssueSuggestionLineDto> Lines);

Backend/ERPCore/Dtos/Sales/SalesReportDtos.cs

@@ -0,0 +1,68 @@
+namespace ERPCore.Dtos.Sales;
+
+public sealed record SalesDailySummaryRowDto(
+    DateOnly Date,
+    int InvoiceCount,
+    int SlipCount,
+    decimal InvoiceSubtotal,
+    decimal SlipSubtotal,
+    decimal DiscountTotal,
+    decimal FreeQtyTotal,
+    decimal TaxTotal,
+    decimal GrandTotal);
+
+public sealed record SalesItemSummaryRowDto(
+    int ItemId,
+    string ItemName,
+    decimal SoldQty,
+    decimal FreeQty,
+    decimal GrossAmount,
+    decimal DiscountTotal,
+    decimal TaxTotal,
+    decimal NetAmount);
+
+public sealed record SalesCustomerSummaryRowDto(
+    int CustomerId,
+    string CustomerName,
+    int InvoiceCount,
+    int SlipCount,
+    decimal SoldQty,
+    decimal FreeQty,
+    decimal GrossAmount,
+    decimal DiscountTotal,
+    decimal TaxTotal,
+    decimal NetAmount);
+
+public sealed record SalesWarehouseSummaryRowDto(
+    int WarehouseId,
+    string WarehouseName,
+    int InvoiceCount,
+    int SlipCount,
+    decimal SoldQty,
+    decimal FreeQty,
+    decimal GrossAmount,
+    decimal DiscountTotal,
+    decimal TaxTotal,
+    decimal NetAmount);
+
+public sealed record SalesDiscountSummaryRowDto(
+    string DocumentType,
+    string DocumentNo,
+    DateTime DocumentDate,
+    string CustomerName,
+    decimal Subtotal,
+    decimal DiscountTotal,
+    decimal TaxTotal,
+    decimal NetAmount);
+
+public sealed record SalesFreeIssueSummaryRowDto(
+    string DocumentType,
+    string DocumentNo,
+    DateTime DocumentDate,
+    string CustomerName,
+    int ItemId,
+    string ItemName,
+    decimal FreeQty,
+    decimal FreeValue,
+    int WarehouseId,
+    string WarehouseName);

Backend/ERPCore/Dtos/Sales/SalesReportQueryDtos.cs

@@ -0,0 +1,21 @@
+namespace ERPCore.Dtos.Sales;
+
+public sealed record SalesReportDefinitionDto(
+    string Id,
+    string Name,
+    string Description,
+    IReadOnlyList<string> SupportedFilters);
+
+public sealed record SalesReportQueryRequest(
+    string ReportType,
+    DateOnly From,
+    DateOnly To,
+    int? ItemId = null,
+    int? CustomerId = null,
+    int? WarehouseId = null);
+
+public sealed record SalesReportQueryResponse(
+    string ReportType,
+    DateOnly From,
+    DateOnly To,
+    IReadOnlyList<object> Rows);

Backend/ERPCore/Dtos/Sales/SalesSlipDtos.cs

@@ -0,0 +1,77 @@
+using System.ComponentModel.DataAnnotations;
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Dtos.Sales;
+
+public sealed record SalesSlipLineDto(
+    int SalesSlipLineId, int ItemId, string Description, decimal Qty, decimal FreeQty, int UomId,
+    int WarehouseId, decimal UnitPrice, decimal BaseCost, string PriceSource, decimal DiscountPct,
+    decimal DiscountAmount, SalesDiscountMode DiscountMode, decimal NetUnitPrice, decimal LineTotal,
+    decimal TaxPct, decimal TaxAmount, bool IsFreeIssue, int? ParentLineId);
+
+public sealed record SalesSlipTotalsDto(
+    decimal Subtotal, decimal DiscountTotal, decimal FreeQtyTotal, decimal TaxTotal, decimal GrandTotal,
+    decimal PaidAmount, decimal BalanceAmount);
+
+public sealed record SalesSlipDto(
+    int SalesSlipId, string SlipNo, DateTime SlipDate, int CustomerId,
+    string CustomerSnapshotName, int WarehouseId, int CashierUserId, SalesSlipStatus Status,
+    DateTime CreatedAt, DateTime? UpdatedAt, SalesSlipTotalsDto Totals, IReadOnlyList<SalesSlipLineDto> Lines);
+
+public sealed record SalesSlipSummaryDto(
+    int SalesSlipId, string SlipNo, DateTime SlipDate, int CustomerId,
+    string CustomerSnapshotName, int WarehouseId, SalesSlipStatus Status,
+    SalesSlipTotalsDto Totals, DateTime CreatedAt);
+
+public sealed record SalesSlipPostingIssueDto(
+    int SalesSlipLineId, int ItemId, string ItemSku, string ItemName, int WarehouseId,
+    decimal RequestedQty, decimal AvailableQty, decimal ShortQty, bool IsFreeIssue);
+
+public sealed record SalesSlipPostingCheckDto(
+    int SalesSlipId, string SlipNo, SalesSlipStatus Status, bool CanPost,
+    IReadOnlyList<SalesSlipPostingIssueDto> Issues);
+
+public sealed record FreeIssueSummaryDto(
+    int SalesSlipId, string SlipNo, SalesSlipStatus Status, DateTime CreatedAt,
+    int WarehouseId, string WarehouseName, int ItemId, string ItemSku, string ItemName,
+    int UomId, string UomName, decimal Qty, decimal FreeQty, string SchemeLabel);
+
+public sealed record FreeIssueDto(
+    int SalesSlipId, string SlipNo, DateTime SlipDate, SalesSlipStatus Status,
+    int CustomerId, string CustomerSnapshotName, int WarehouseId, string WarehouseName,
+    int CashierUserId, DateTime CreatedAt, DateTime? UpdatedAt, FreeIssueSummaryDto Summary,
+    IReadOnlyList<SalesSlipLineDto> Lines);
+
+public sealed class CreateSalesSlipLineRequest
+{
+    [Required] public int ItemId { get; set; }
+    [Required] public int UomId { get; set; }
+    [Required] public int WarehouseId { get; set; }
+    [Range(0.0001, double.MaxValue)] public decimal Qty { get; set; }
+    [Range(0, double.MaxValue)] public decimal FreeQty { get; set; }
+    [Range(0, double.MaxValue)] public decimal? UnitPrice { get; set; }
+    public bool AllowManualPriceOverride { get; set; }
+    [Required, EnumDataType(typeof(SalesDiscountMode))] public SalesDiscountMode DiscountMode { get; set; } = SalesDiscountMode.Percentage;
+    [Range(0, 100)] public decimal DiscountPct { get; set; }
+    [Range(0, double.MaxValue)] public decimal DiscountAmount { get; set; }
+    [Range(0, double.MaxValue)] public decimal DiscountValue { get; set; }
+    [Range(0, 100)] public decimal TaxPct { get; set; }
+    public bool IsFreeIssue { get; set; }
+    public int? ParentLineId { get; set; }
+}
+
+public sealed class CreateSalesSlipRequest
+{
+    [Required] public int CustomerId { get; set; }
+    [Required] public int WarehouseId { get; set; }
+    [Required] public int CashierUserId { get; set; }
+    [Required, MinLength(1)] public List<CreateSalesSlipLineRequest> Lines { get; set; } = new();
+}
+
+public sealed class UpdateSalesSlipRequest
+{
+    [Required] public int CustomerId { get; set; }
+    [Required] public int WarehouseId { get; set; }
+    [Required] public int CashierUserId { get; set; }
+    [Required, MinLength(1)] public List<CreateSalesSlipLineRequest> Lines { get; set; } = new();
+}

Backend/ERPCore/Infra/Gl/GeneralLedgerClient.cs

@@ -0,0 +1,55 @@
+using ERPCore.System.Errors;
+
+namespace ERPCore.Infra.Gl;
+
+/// <summary>
+/// HTTP implementation of <see cref="IGeneralLedgerClient"/>. Registered as a typed
+/// client (`AddHttpClient&lt;IGeneralLedgerClient, GeneralLedgerClient&gt;`) with its
+/// `BaseAddress` bound from `GeneralLedgerService:BaseUrl`. Every call attaches the
+/// shared `GeneralLedgerService:ApiKey` as `X-Api-Key` and streams the request/response
+/// body straight through, unparsed — GL's own response (status, content-type, body) is
+/// returned exactly as received; nothing here reshapes it.
+/// </summary>
+public sealed class GeneralLedgerClient(HttpClient http, IConfiguration configuration) : IGeneralLedgerClient
+{
+    private readonly HttpClient _http = http;
+    private readonly string _apiKey = configuration["GeneralLedgerService:ApiKey"] ?? string.Empty;
+
+    public async Task<GeneralLedgerResponse> SendAsync(
+        HttpMethod method, string path, string? queryString, string? contentType, Stream? body, CancellationToken ct)
+    {
+        var relativeUri = path.TrimStart('/') + queryString;
+        using var request = new HttpRequestMessage(method, relativeUri);
+        request.Headers.TryAddWithoutValidation("X-Api-Key", _apiKey);
+
+        if (body is not null && method != HttpMethod.Get)
+        {
+            var content = new StreamContent(body);
+            if (!string.IsNullOrEmpty(contentType))
+                content.Headers.TryAddWithoutValidation("Content-Type", contentType);
+            request.Content = content;
+        }
+
+        HttpResponseMessage response;
+        try
+        {
+            response = await _http.SendAsync(request, ct);
+        }
+        catch (HttpRequestException)
+        {
+            throw new DomainException(ErrorCodes.GlServiceUnavailable, "The General Ledger service is unreachable.", 503);
+        }
+        catch (TaskCanceledException) when (!ct.IsCancellationRequested)
+        {
+            throw new DomainException(ErrorCodes.GlServiceUnavailable, "The General Ledger service timed out.", 503);
+        }
+
+        var responseBody = await response.Content.ReadAsStringAsync(ct);
+        return new GeneralLedgerResponse
+        {
+            StatusCode = (int)response.StatusCode,
+            ContentType = response.Content.Headers.ContentType?.ToString(),
+            Body = responseBody
+        };
+    }
+}

Backend/ERPCore/Infra/Gl/GeneralLedgerResponse.cs

@@ -0,0 +1,15 @@
+namespace ERPCore.Infra.Gl;
+
+/// <summary>
+/// Raw HTTP result from the external General Ledger service — status code, content
+/// type, and body exactly as GL returned them. Deliberately un-reshaped: GL's own
+/// envelope (see the GL service's own API reference) is passed through byte-for-byte
+/// so its camelCase-success/PascalCase-error inconsistency and full decimal precision
+/// survive the hop unchanged (docs/12-GENERAL-LEDGER-INTEGRATION.md).
+/// </summary>
+public sealed class GeneralLedgerResponse
+{
+    public int StatusCode { get; init; }
+    public string? ContentType { get; init; }
+    public string Body { get; init; } = string.Empty;
+}

Backend/ERPCore/Infra/Gl/IGeneralLedgerClient.cs

@@ -0,0 +1,13 @@
+namespace ERPCore.Infra.Gl;
+
+/// <summary>
+/// Typed HTTP transport to the external General Ledger service. Injects the shared
+/// `X-Api-Key` secret and forwards method/path/query/body/content-type verbatim —
+/// see docs/12-GENERAL-LEDGER-INTEGRATION.md. Internal: only
+/// <see cref="ERPCore.Services.Interfaces.IGeneralLedgerService"/> consumes this.
+/// </summary>
+public interface IGeneralLedgerClient
+{
+    Task<GeneralLedgerResponse> SendAsync(
+        HttpMethod method, string path, string? queryString, string? contentType, Stream? body, CancellationToken ct);
+}

Backend/ERPCore/Infra/Persistence/Configurations/BundleSaleConfiguration.cs

@@ -0,0 +1,46 @@
+using ERPCore.Domain.Entities;
+using ERPCore.Domain.Enums;
+using Microsoft.EntityFrameworkCore;
+using Microsoft.EntityFrameworkCore.Metadata.Builders;
+
+namespace ERPCore.Infra.Persistence.Configurations;
+
+public sealed class BundleSaleConfiguration : IEntityTypeConfiguration<BundleSale>
+{
+    public void Configure(EntityTypeBuilder<BundleSale> builder)
+    {
+        builder.ToTable("bundle_sales");
+        builder.HasKey(x => x.BundleSaleId);
+        builder.Property(x => x.BundleNo).IsRequired().HasMaxLength(50);
+        builder.HasIndex(x => x.BundleNo).IsUnique();
+        builder.Property(x => x.BundleDate).IsRequired();
+        builder.Property(x => x.CustomerSnapshotName).IsRequired().HasMaxLength(200);
+        builder.Property(x => x.BundleName).IsRequired().HasMaxLength(200);
+        builder.Property(x => x.BundleCode).IsRequired().HasMaxLength(50);
+        builder.Property(x => x.Status)
+            .HasConversion<string>().HasMaxLength(20).IsRequired()
+            .HasDefaultValue(BundleSaleStatus.Draft);
+        builder.Property(x => x.ComponentSubtotal).HasPrecision(18, 4);
+        builder.Property(x => x.BundlePrice).HasPrecision(18, 4);
+        builder.Property(x => x.MarginAmount).HasPrecision(18, 4);
+        builder.Property(x => x.DiscountTotal).HasPrecision(18, 4);
+        builder.Property(x => x.TaxTotal).HasPrecision(18, 4);
+        builder.Property(x => x.GrandTotal).HasPrecision(18, 4);
+        builder.Property(x => x.CreatedAt).IsRequired();
+        builder.Property(x => x.ConcurrencyStamp)
+            .IsRequired()
+            .HasColumnType("integer")
+            .HasDefaultValue(0)
+            .IsConcurrencyToken();
+
+        builder.HasOne(x => x.Customer).WithMany().HasForeignKey(x => x.CustomerId).OnDelete(DeleteBehavior.Restrict);
+        builder.HasOne(x => x.Warehouse).WithMany().HasForeignKey(x => x.WarehouseId).OnDelete(DeleteBehavior.Restrict);
+        builder.HasOne(x => x.CashierUser).WithMany().HasForeignKey(x => x.CashierUserId).OnDelete(DeleteBehavior.Restrict);
+        builder.HasOne(x => x.BundleSaleTemplate).WithMany().HasForeignKey(x => x.BundleSaleTemplateId).OnDelete(DeleteBehavior.Restrict);
+
+        builder.HasMany(x => x.Lines)
+            .WithOne(x => x.BundleSale)
+            .HasForeignKey(x => x.BundleSaleId)
+            .OnDelete(DeleteBehavior.Cascade);
+    }
+}

Backend/ERPCore/Infra/Persistence/Configurations/BundleSaleLineConfiguration.cs

@@ -0,0 +1,24 @@
+using ERPCore.Domain.Entities;
+using Microsoft.EntityFrameworkCore;
+using Microsoft.EntityFrameworkCore.Metadata.Builders;
+
+namespace ERPCore.Infra.Persistence.Configurations;
+
+public sealed class BundleSaleLineConfiguration : IEntityTypeConfiguration<BundleSaleLine>
+{
+    public void Configure(EntityTypeBuilder<BundleSaleLine> builder)
+    {
+        builder.ToTable("bundle_sale_lines");
+        builder.HasKey(x => x.BundleSaleLineId);
+        builder.Property(x => x.Description).IsRequired().HasMaxLength(200);
+        builder.Property(x => x.Qty).HasPrecision(18, 4);
+        builder.Property(x => x.UnitPrice).HasPrecision(18, 4);
+        builder.Property(x => x.LineTotal).HasPrecision(18, 4);
+        builder.Property(x => x.IncludeInBundle).HasDefaultValue(true);
+        builder.Property(x => x.IsComponent).HasDefaultValue(true);
+
+        builder.HasOne(x => x.Item).WithMany().HasForeignKey(x => x.ItemId).OnDelete(DeleteBehavior.Restrict);
+        builder.HasOne(x => x.Uom).WithMany().HasForeignKey(x => x.UomId).OnDelete(DeleteBehavior.Restrict);
+        builder.HasOne(x => x.Warehouse).WithMany().HasForeignKey(x => x.WarehouseId).OnDelete(DeleteBehavior.Restrict);
+    }
+}

Backend/ERPCore/Infra/Persistence/Configurations/BundleSaleTemplateConfiguration.cs

@@ -0,0 +1,34 @@
+using ERPCore.Domain.Entities;
+using ERPCore.Domain.Enums;
+using Microsoft.EntityFrameworkCore;
+using Microsoft.EntityFrameworkCore.Metadata.Builders;
+
+namespace ERPCore.Infra.Persistence.Configurations;
+
+public sealed class BundleSaleTemplateConfiguration : IEntityTypeConfiguration<BundleSaleTemplate>
+{
+    public void Configure(EntityTypeBuilder<BundleSaleTemplate> builder)
+    {
+        builder.ToTable("bundle_sale_templates");
+        builder.HasKey(x => x.BundleSaleTemplateId);
+
+        builder.Property(x => x.TemplateCode).IsRequired().HasMaxLength(50);
+        builder.HasIndex(x => x.TemplateCode).IsUnique();
+        builder.Property(x => x.TemplateName).IsRequired().HasMaxLength(200);
+        builder.Property(x => x.Description).HasMaxLength(1000);
+        builder.Property(x => x.Status)
+            .HasConversion<string>().HasMaxLength(20).IsRequired()
+            .HasDefaultValue(EntityStatus.Active);
+        builder.Property(x => x.CreatedAt).IsRequired();
+        builder.Property(x => x.ConcurrencyStamp)
+            .IsRequired()
+            .HasColumnType("integer")
+            .HasDefaultValue(0)
+            .IsConcurrencyToken();
+
+        builder.HasMany(x => x.Lines)
+            .WithOne(x => x.BundleSaleTemplate)
+            .HasForeignKey(x => x.BundleSaleTemplateId)
+            .OnDelete(DeleteBehavior.Cascade);
+    }
+}

Backend/ERPCore/Infra/Persistence/Configurations/BundleSaleTemplateLineConfiguration.cs

@@ -0,0 +1,21 @@
+using ERPCore.Domain.Entities;
+using Microsoft.EntityFrameworkCore;
+using Microsoft.EntityFrameworkCore.Metadata.Builders;
+
+namespace ERPCore.Infra.Persistence.Configurations;
+
+public sealed class BundleSaleTemplateLineConfiguration : IEntityTypeConfiguration<BundleSaleTemplateLine>
+{
+    public void Configure(EntityTypeBuilder<BundleSaleTemplateLine> builder)
+    {
+        builder.ToTable("bundle_sale_template_lines");
+        builder.HasKey(x => x.BundleSaleTemplateLineId);
+        builder.Property(x => x.Qty).HasPrecision(18, 4);
+        builder.Property(x => x.UnitPrice).HasPrecision(18, 4);
+        builder.Property(x => x.SortOrder).HasDefaultValue(0);
+
+        builder.HasOne(x => x.Item).WithMany().HasForeignKey(x => x.ItemId).OnDelete(DeleteBehavior.Restrict);
+        builder.HasOne(x => x.Uom).WithMany().HasForeignKey(x => x.UomId).OnDelete(DeleteBehavior.Restrict);
+        builder.HasOne(x => x.Warehouse).WithMany().HasForeignKey(x => x.WarehouseId).OnDelete(DeleteBehavior.Restrict);
+    }
+}

Backend/ERPCore/Infra/Persistence/Configurations/CustomerConfiguration.cs

@@ -0,0 +1,50 @@
+using ERPCore.Domain.Entities;
+using ERPCore.Domain.Enums;
+using Microsoft.EntityFrameworkCore;
+using Microsoft.EntityFrameworkCore.Metadata.Builders;
+
+namespace ERPCore.Infra.Persistence.Configurations;
+
+public sealed class CustomerConfiguration : IEntityTypeConfiguration<Customer>
+{
+    public void Configure(EntityTypeBuilder<Customer> builder)
+    {
+        builder.ToTable("customers");
+        builder.HasKey(c => c.CustomerId);
+
+        builder.Property(c => c.CustomerCode).IsRequired().HasMaxLength(50);
+        builder.HasIndex(c => c.CustomerCode).IsUnique();
+
+        builder.Property(c => c.CustomerType)
+            .HasConversion<string>().HasMaxLength(20).IsRequired()
+            .HasDefaultValue(CustomerType.B2C);
+
+        builder.Property(c => c.Name).IsRequired().HasMaxLength(200);
+        builder.Property(c => c.DisplayName).HasMaxLength(200);
+        builder.Property(c => c.Phone).HasMaxLength(30);
+        builder.Property(c => c.Email).HasMaxLength(100);
+        builder.Property(c => c.AddressLine1).HasMaxLength(250);
+        builder.Property(c => c.AddressLine2).HasMaxLength(250);
+        builder.Property(c => c.City).HasMaxLength(100);
+        builder.Property(c => c.Country).HasMaxLength(100);
+        builder.Property(c => c.TaxRegistrationNo).HasMaxLength(50);
+
+        builder.Property(c => c.CreditLimit).HasPrecision(18, 4);
+        builder.Property(c => c.CreditDays).IsRequired();
+
+        builder.HasOne(c => c.DefaultWarehouse)
+            .WithMany()
+            .HasForeignKey(c => c.DefaultWarehouseId)
+            .OnDelete(DeleteBehavior.SetNull);
+
+        builder.Property(c => c.Status)
+            .HasConversion<string>().HasMaxLength(20).IsRequired()
+            .HasDefaultValue(EntityStatus.Active);
+
+        builder.Property(c => c.CreatedAt).IsRequired();
+        builder.Property(c => c.RowVersion).IsRowVersion();
+
+        builder.HasIndex(c => c.Status);
+        builder.HasIndex(c => c.CustomerType);
+    }
+}

Backend/ERPCore/Infra/Persistence/Configurations/NavItemConfiguration.cs

@@ -36,7 +36,10 @@ public sealed class NavItemConfiguration : IEntityTypeConfiguration<NavItem>
             new NavItem { NavItemId = 7, Code = "warehouses", Label = "Warehouses", Href = "/dashboard/warehouse", SortOrder = 7 },
             new NavItem { NavItemId = 8, Code = "orders", Label = "Orders", Href = "/dashboard/orders", SortOrder = 8 },
             new NavItem { NavItemId = 9, Code = "settings", Label = "Settings", Href = "/dashboard/settings", SortOrder = 9 },
-            new NavItem { NavItemId = 10, Code = "help", Label = "Help", Href = "/dashboard/help", SortOrder = 10 }
+            new NavItem { NavItemId = 10, Code = "help", Label = "Help", Href = "/dashboard/help", SortOrder = 10 },
+            new NavItem { NavItemId = 11, Code = "ledgers", Label = "Ledgers", Href = "/dashboard/ledgers", SortOrder = 11 },
+            new NavItem { NavItemId = 12, Code = "accounts", Label = "Accounts", Href = "/dashboard/accounts", SortOrder = 12 },
+            new NavItem { NavItemId = 13, Code = "sales", Label = "Sales", Href = "/dashboard/sales", SortOrder = 13 }
         );
     }
 }

Backend/ERPCore/Infra/Persistence/Configurations/PermissionConfiguration.cs

@@ -42,10 +42,26 @@ public sealed class PermissionConfiguration : IEntityTypeConfiguration<Permissio
             new Permission { PermissionId = 16, Code = "NAV:products.configuration", SubNavItemId = 6 },
             new Permission { PermissionId = 17, Code = "NAV:settings.roles", SubNavItemId = 7 },
             new Permission { PermissionId = 18, Code = "NAV:settings.users", SubNavItemId = 8 },
-            new Permission { PermissionId = 19, Code = "NAV:procurement.requisitions", SubNavItemId = 9 },
-            new Permission { PermissionId = 20, Code = "NAV:procurement.rfqs", SubNavItemId = 10 },
-            new Permission { PermissionId = 21, Code = "NAV:procurement.purchase-orders", SubNavItemId = 11 },
-            new Permission { PermissionId = 22, Code = "NAV:procurement.purchase-returns", SubNavItemId = 12 }
+            // IDs 28-31 (not 19-22): 19-22 were already claimed by the Ledgers permissions below;
+            // these procurement rows were never actually migrated into the database before now.
+            new Permission { PermissionId = 28, Code = "NAV:procurement.requisitions", SubNavItemId = 17 },
+            new Permission { PermissionId = 29, Code = "NAV:procurement.rfqs", SubNavItemId = 18 },
+            new Permission { PermissionId = 30, Code = "NAV:procurement.purchase-orders", SubNavItemId = 19 },
+            new Permission { PermissionId = 31, Code = "NAV:procurement.purchase-returns", SubNavItemId = 20 },
+            new Permission { PermissionId = 19, Code = "NAV:ledgers", NavItemId = 11 },
+            new Permission { PermissionId = 20, Code = "NAV:ledgers.trial-balance", SubNavItemId = 9 },
+            new Permission { PermissionId = 21, Code = "NAV:ledgers.balance-sheet", SubNavItemId = 10 },
+            new Permission { PermissionId = 22, Code = "NAV:ledgers.general-ledger", SubNavItemId = 11 },
+            new Permission { PermissionId = 23, Code = "NAV:ledgers.profit-and-loss", SubNavItemId = 12 },
+            new Permission { PermissionId = 24, Code = "NAV:ledgers.cash-flow", SubNavItemId = 13 },
+            new Permission { PermissionId = 25, Code = "NAV:ledgers.budget-vs-actual", SubNavItemId = 14 },
+            new Permission { PermissionId = 27, Code = "NAV:ledgers.tax-report", SubNavItemId = 16 },
+            // Moved under the new Accounts nav item (2026-07-31) — same PermissionId (26), just a
+            // renamed Code, so any role already granted this permission keeps it.
+            new Permission { PermissionId = 26, Code = "NAV:accounts.bank-accounts", SubNavItemId = 15 },
+            new Permission { PermissionId = 32, Code = "NAV:accounts", NavItemId = 12 },
+            new Permission { PermissionId = 33, Code = "NAV:accounts.cheque-books", SubNavItemId = 21 },
+            new Permission { PermissionId = 34, Code = "NAV:accounts.received-cheques", SubNavItemId = 22 }
         );
     }
 }

Backend/ERPCore/Infra/Persistence/Configurations/SalesInvoiceConfiguration.cs

@@ -0,0 +1,95 @@
+using ERPCore.Domain.Entities;
+using ERPCore.Domain.Enums;
+using Microsoft.EntityFrameworkCore;
+using Microsoft.EntityFrameworkCore.Metadata.Builders;
+
+namespace ERPCore.Infra.Persistence.Configurations;
+
+public sealed class SalesInvoiceConfiguration : IEntityTypeConfiguration<SalesInvoice>
+{
+    public void Configure(EntityTypeBuilder<SalesInvoice> builder)
+    {
+        builder.ToTable("sales_invoices");
+        builder.HasKey(x => x.SalesInvoiceId);
+
+        builder.Property(x => x.InvoiceNo).IsRequired().HasMaxLength(50);
+        builder.HasIndex(x => x.InvoiceNo).IsUnique();
+
+        builder.Property(x => x.InvoiceDate).IsRequired();
+
+        builder.HasOne(x => x.Customer)
+            .WithMany()
+            .HasForeignKey(x => x.CustomerId)
+            .OnDelete(DeleteBehavior.Restrict);
+
+        builder.Property(x => x.CustomerSnapshotName).IsRequired().HasMaxLength(200);
+        builder.Property(x => x.CustomerSnapshotTaxNo).HasMaxLength(50);
+
+        builder.HasOne(x => x.Warehouse)
+            .WithMany()
+            .HasForeignKey(x => x.WarehouseId)
+            .OnDelete(DeleteBehavior.Restrict);
+
+        builder.Property(x => x.InvoiceType)
+            .HasConversion<string>().HasMaxLength(20).IsRequired()
+            .HasDefaultValue(SalesInvoiceType.B2C);
+
+        builder.Property(x => x.Status)
+            .HasConversion<string>().HasMaxLength(20).IsRequired()
+            .HasDefaultValue(SalesInvoiceStatus.Draft);
+
+        foreach (var p in new[] { nameof(SalesInvoice.Subtotal), nameof(SalesInvoice.DiscountTotal), nameof(SalesInvoice.TaxTotal), nameof(SalesInvoice.GrandTotal), nameof(SalesInvoice.RoundOff), nameof(SalesInvoice.NetPayable), nameof(SalesInvoice.PaidAmount), nameof(SalesInvoice.BalanceAmount) })
+            builder.Property<decimal>(p).HasPrecision(18, 4);
+
+        builder.Property(x => x.CreatedAt).IsRequired();
+        builder.Property(x => x.RowVersion).IsRowVersion();
+
+        builder.HasIndex(x => x.Status);
+        builder.HasIndex(x => x.InvoiceDate);
+
+        builder.HasMany(x => x.Lines)
+            .WithOne(x => x.SalesInvoice)
+            .HasForeignKey(x => x.SalesInvoiceId)
+            .OnDelete(DeleteBehavior.Cascade);
+    }
+}
+
+public sealed class SalesInvoiceLineConfiguration : IEntityTypeConfiguration<SalesInvoiceLine>
+{
+    public void Configure(EntityTypeBuilder<SalesInvoiceLine> builder)
+    {
+        builder.ToTable("sales_invoice_lines");
+        builder.HasKey(x => x.SalesInvoiceLineId);
+
+        builder.HasOne(x => x.Item)
+            .WithMany()
+            .HasForeignKey(x => x.ItemId)
+            .OnDelete(DeleteBehavior.Restrict);
+
+        builder.Property(x => x.Description).IsRequired().HasMaxLength(200);
+
+        builder.Property(x => x.Qty).HasPrecision(18, 4);
+        builder.Property(x => x.FreeQty).HasPrecision(18, 4);
+        builder.Property(x => x.UnitPrice).HasPrecision(18, 4);
+        builder.Property(x => x.BaseCost).HasPrecision(18, 4);
+        builder.Property(x => x.DiscountPct).HasPrecision(9, 4);
+        builder.Property(x => x.DiscountAmount).HasPrecision(18, 4);
+        builder.Property(x => x.NetUnitPrice).HasPrecision(18, 4);
+        builder.Property(x => x.LineTotal).HasPrecision(18, 4);
+        builder.Property(x => x.TaxPct).HasPrecision(9, 4);
+        builder.Property(x => x.TaxAmount).HasPrecision(18, 4);
+
+        builder.HasOne(x => x.Uom)
+            .WithMany()
+            .HasForeignKey(x => x.UomId)
+            .OnDelete(DeleteBehavior.Restrict);
+
+        builder.HasOne(x => x.Warehouse)
+            .WithMany()
+            .HasForeignKey(x => x.WarehouseId)
+            .OnDelete(DeleteBehavior.Restrict);
+
+        builder.Property(x => x.PriceSource).HasMaxLength(50);
+        builder.Property(x => x.RowVersion).IsRowVersion();
+    }
+}

Backend/ERPCore/Infra/Persistence/Configurations/SalesSlipConfiguration.cs

@@ -0,0 +1,95 @@
+using ERPCore.Domain.Entities;
+using ERPCore.Domain.Enums;
+using Microsoft.EntityFrameworkCore;
+using Microsoft.EntityFrameworkCore.Metadata.Builders;
+
+namespace ERPCore.Infra.Persistence.Configurations;
+
+public sealed class SalesSlipConfiguration : IEntityTypeConfiguration<SalesSlip>
+{
+    public void Configure(EntityTypeBuilder<SalesSlip> builder)
+    {
+        builder.ToTable("sales_slips");
+        builder.HasKey(x => x.SalesSlipId);
+
+        builder.Property(x => x.SlipNo).IsRequired().HasMaxLength(50);
+        builder.HasIndex(x => x.SlipNo).IsUnique();
+
+        builder.Property(x => x.SlipDate).IsRequired();
+
+        builder.HasOne(x => x.Customer)
+            .WithMany()
+            .HasForeignKey(x => x.CustomerId)
+            .OnDelete(DeleteBehavior.Restrict);
+
+        builder.Property(x => x.CustomerSnapshotName).IsRequired().HasMaxLength(200);
+
+        builder.HasOne(x => x.Warehouse)
+            .WithMany()
+            .HasForeignKey(x => x.WarehouseId)
+            .OnDelete(DeleteBehavior.Restrict);
+
+        builder.HasOne(x => x.CashierUser)
+            .WithMany()
+            .HasForeignKey(x => x.CashierUserId)
+            .OnDelete(DeleteBehavior.Restrict);
+
+        builder.Property(x => x.Status)
+            .HasConversion<string>().HasMaxLength(20).IsRequired()
+            .HasDefaultValue(SalesSlipStatus.Draft);
+
+        foreach (var p in new[] { nameof(SalesSlip.Subtotal), nameof(SalesSlip.DiscountTotal), nameof(SalesSlip.TaxTotal), nameof(SalesSlip.GrandTotal), nameof(SalesSlip.PaidAmount), nameof(SalesSlip.BalanceAmount) })
+            builder.Property<decimal>(p).HasPrecision(18, 4);
+
+        builder.Property(x => x.CreatedAt).IsRequired();
+        builder.Property(x => x.RowVersion).IsRowVersion();
+
+        builder.HasIndex(x => x.Status);
+        builder.HasIndex(x => x.SlipDate);
+
+        builder.HasMany(x => x.Lines)
+            .WithOne(x => x.SalesSlip)
+            .HasForeignKey(x => x.SalesSlipId)
+            .OnDelete(DeleteBehavior.Cascade);
+    }
+}
+
+public sealed class SalesSlipLineConfiguration : IEntityTypeConfiguration<SalesSlipLine>
+{
+    public void Configure(EntityTypeBuilder<SalesSlipLine> builder)
+    {
+        builder.ToTable("sales_slip_lines");
+        builder.HasKey(x => x.SalesSlipLineId);
+
+        builder.HasOne(x => x.Item)
+            .WithMany()
+            .HasForeignKey(x => x.ItemId)
+            .OnDelete(DeleteBehavior.Restrict);
+
+        builder.Property(x => x.Description).IsRequired().HasMaxLength(200);
+
+        builder.Property(x => x.Qty).HasPrecision(18, 4);
+        builder.Property(x => x.FreeQty).HasPrecision(18, 4);
+        builder.Property(x => x.UnitPrice).HasPrecision(18, 4);
+        builder.Property(x => x.BaseCost).HasPrecision(18, 4);
+        builder.Property(x => x.DiscountPct).HasPrecision(9, 4);
+        builder.Property(x => x.DiscountAmount).HasPrecision(18, 4);
+        builder.Property(x => x.NetUnitPrice).HasPrecision(18, 4);
+        builder.Property(x => x.LineTotal).HasPrecision(18, 4);
+        builder.Property(x => x.TaxPct).HasPrecision(9, 4);
+        builder.Property(x => x.TaxAmount).HasPrecision(18, 4);
+
+        builder.HasOne(x => x.Uom)
+            .WithMany()
+            .HasForeignKey(x => x.UomId)
+            .OnDelete(DeleteBehavior.Restrict);
+
+        builder.HasOne(x => x.Warehouse)
+            .WithMany()
+            .HasForeignKey(x => x.WarehouseId)
+            .OnDelete(DeleteBehavior.Restrict);
+
+        builder.Property(x => x.PriceSource).HasMaxLength(50);
+        builder.Property(x => x.RowVersion).IsRowVersion();
+    }
+}

Backend/ERPCore/Infra/Persistence/Configurations/SubNavItemConfiguration.cs

@@ -33,11 +33,27 @@ public sealed class SubNavItemConfiguration : IEntityTypeConfiguration<SubNavIte
             new SubNavItem { SubNavItemId = 6, NavItemId = 2, Code = "products.configuration", Label = "Configuration", Href = "/dashboard/products/settings", SortOrder = 6 },
             new SubNavItem { SubNavItemId = 7, NavItemId = 9, Code = "settings.roles", Label = "Roles", Href = "/dashboard/settings/roles", SortOrder = 1 },
             new SubNavItem { SubNavItemId = 8, NavItemId = 9, Code = "settings.users", Label = "Users", Href = "/dashboard/settings/users", SortOrder = 2 },
+            new SubNavItem { SubNavItemId = 23, NavItemId = 13, Code = "sales.bundle-sales", Label = "Bundle Sales", Href = "/dashboard/sales/bundles", SortOrder = 1 },
             // Procurement (NavItemId 4) children — mirror the hub page order.
-            new SubNavItem { SubNavItemId = 9, NavItemId = 4, Code = "procurement.requisitions", Label = "Requisitions", Href = "/dashboard/procurement/requisitions", SortOrder = 1 },
-            new SubNavItem { SubNavItemId = 10, NavItemId = 4, Code = "procurement.rfqs", Label = "RFQs", Href = "/dashboard/procurement/rfqs", SortOrder = 2 },
-            new SubNavItem { SubNavItemId = 11, NavItemId = 4, Code = "procurement.purchase-orders", Label = "Purchase Orders", Href = "/dashboard/procurement/purchase-orders", SortOrder = 3 },
-            new SubNavItem { SubNavItemId = 12, NavItemId = 4, Code = "procurement.purchase-returns", Label = "Purchase Returns", Href = "/dashboard/procurement/purchase-returns", SortOrder = 4 }
+            // IDs 17-20 (not 9-12): 9-12 were already claimed by the Ledgers sub-items below;
+            // these procurement rows were never actually migrated into the database before now.
+            new SubNavItem { SubNavItemId = 17, NavItemId = 4, Code = "procurement.requisitions", Label = "Requisitions", Href = "/dashboard/procurement/requisitions", SortOrder = 1 },
+            new SubNavItem { SubNavItemId = 18, NavItemId = 4, Code = "procurement.rfqs", Label = "RFQs", Href = "/dashboard/procurement/rfqs", SortOrder = 2 },
+            new SubNavItem { SubNavItemId = 19, NavItemId = 4, Code = "procurement.purchase-orders", Label = "Purchase Orders", Href = "/dashboard/procurement/purchase-orders", SortOrder = 3 },
+            new SubNavItem { SubNavItemId = 20, NavItemId = 4, Code = "procurement.purchase-returns", Label = "Purchase Returns", Href = "/dashboard/procurement/purchase-returns", SortOrder = 4 },
+            new SubNavItem { SubNavItemId = 9, NavItemId = 11, Code = "ledgers.trial-balance", Label = "Trial Balance", Href = "/dashboard/ledgers/trial-balance", SortOrder = 1 },
+            new SubNavItem { SubNavItemId = 10, NavItemId = 11, Code = "ledgers.balance-sheet", Label = "Balance Sheet", Href = "/dashboard/ledgers/balance-sheet", SortOrder = 2 },
+            new SubNavItem { SubNavItemId = 11, NavItemId = 11, Code = "ledgers.general-ledger", Label = "General Ledger", Href = "/dashboard/ledgers/general-ledger", SortOrder = 3 },
+            new SubNavItem { SubNavItemId = 12, NavItemId = 11, Code = "ledgers.profit-and-loss", Label = "Profit & Loss", Href = "/dashboard/ledgers/profit-and-loss", SortOrder = 4 },
+            new SubNavItem { SubNavItemId = 13, NavItemId = 11, Code = "ledgers.cash-flow", Label = "Cash Flow", Href = "/dashboard/ledgers/cash-flow", SortOrder = 5 },
+            new SubNavItem { SubNavItemId = 14, NavItemId = 11, Code = "ledgers.budget-vs-actual", Label = "Budget vs Actual", Href = "/dashboard/ledgers/budget-vs-actual", SortOrder = 6 },
+            new SubNavItem { SubNavItemId = 16, NavItemId = 11, Code = "ledgers.tax-report", Label = "Tax Report", Href = "/dashboard/ledgers/tax-report", SortOrder = 7 },
+            // Moved under the new Accounts nav item (2026-07-31) — kept the same SubNavItemId (15)
+            // rather than delete+recreate, so any role that already had this permission granted
+            // doesn't silently lose it just because the section it lives under changed.
+            new SubNavItem { SubNavItemId = 15, NavItemId = 12, Code = "accounts.bank-accounts", Label = "Cash / Bank Accounts", Href = "/dashboard/accounts/bank-accounts", SortOrder = 1 },
+            new SubNavItem { SubNavItemId = 21, NavItemId = 12, Code = "accounts.cheque-books", Label = "Cheque Books", Href = "/dashboard/accounts/cheque-books", SortOrder = 2 },
+            new SubNavItem { SubNavItemId = 22, NavItemId = 12, Code = "accounts.received-cheques", Label = "Received Cheques", Href = "/dashboard/accounts/received-cheques", SortOrder = 3 }
         );
     }
 }

Backend/ERPCore/Infra/Persistence/DataSeeder.cs

@@ -1,4 +1,5 @@
 using ERPCore.Domain.Entities;
+using ERPCore.Domain;
 using ERPCore.Domain.Enums;
 using Microsoft.EntityFrameworkCore;
 
@@ -42,7 +43,11 @@ public static class DataSeeder
     {
         var dirty = await SeedReasonCodesAsync(db, ct);
         dirty |= await SeedItemTypesAsync(db, ct);
+       // dirty |= await SeedCompanyProfileAsync(db, ct);
         dirty |= await SeedProductConfigAsync(db, ct);
+        dirty |= await SeedSalesMastersAsync(db, ct);
+        dirty |= await SeedSalesStockAsync(db, ct);
+        dirty |= await SeedSalesAsync(db, ct);
 
         if (dirty) await db.SaveChangesAsync(ct);
     }
@@ -99,4 +104,754 @@ public static class DataSeeder
         });
         return true;
     }
+
+    /// <summary>
+    /// Seeds a printable company profile with reasonable defaults for invoice headers.
+    /// These values are intentionally editable later through the API.
+    /// </summary>
+    //private static async Task<bool> SeedCompanyProfileAsync(ErpDbContext db, CancellationToken ct)
+    //{
+    //    if (await db.CompanyProfiles.AnyAsync(c => c.CompanyProfileId == CompanyProfile.SingletonId, ct)) return false;
+
+    //    db.CompanyProfiles.Add(new CompanyProfile
+    //    {
+    //        CompanyProfileId = CompanyProfile.SingletonId,
+    //        LegalName = "ERP Core Trading (Pvt) Ltd",
+    //        TradeName = "ERP Core Trading",
+    //        TaxRegistrationNo = "TAX-DEFAULT-001",
+    //        VatRegistrationNo = "VAT-DEFAULT-001",
+    //        AddressLine1 = "1 Demo Street",
+    //        City = "Colombo",
+    //        Country = "Sri Lanka",
+    //        Phone = "+94 11 000 0000",
+    //        Email = "accounts@example.com",
+    //        BankName = "Demo Bank",
+    //        BankBranch = "Colombo Main",
+    //        AccountName = "ERP Core Trading (Pvt) Ltd",
+    //        AccountNumber = "000123456789",
+    //        SwiftCode = "DEMO1234",
+    //        FooterNote = "Thank you for your business."
+    //    });
+    //    return true;
+    //}
+
+    /// <summary>
+    /// Seeds the minimum catalog data required for the sales demo rows to exist.
+    /// These are safe additive rows and do not alter any existing data.
+    /// </summary>
+    private static async Task<bool> SeedSalesMastersAsync(ErpDbContext db, CancellationToken ct)
+    {
+        var dirty = false;
+
+        dirty |= await SeedWarehousesAsync(db, ct);
+        dirty |= await SeedUomsAsync(db, ct);
+        dirty |= await SeedCategoriesAsync(db, ct);
+        dirty |= await SeedItemsAsync(db, ct);
+
+        return dirty;
+    }
+
+    /// <summary>
+    /// Seeds a simple on-hand FIFO layer for the demo sales item so the sample
+    /// invoices can be posted without immediately failing stock validation.
+    /// This keeps the stock-check and posting flows testable on a fresh database.
+    /// </summary>
+    private static async Task<bool> SeedSalesStockAsync(ErpDbContext db, CancellationToken ct)
+    {
+        var warehouse = await db.Warehouses.AsNoTracking()
+            .OrderBy(w => w.WarehouseId)
+            .FirstOrDefaultAsync(ct);
+        var item = await db.Items.AsNoTracking()
+            .OrderBy(i => i.ItemId)
+            .FirstOrDefaultAsync(ct);
+        var secondItem = await db.Items.AsNoTracking()
+            .OrderByDescending(i => i.ItemId)
+            .FirstOrDefaultAsync(ct);
+
+        if (warehouse is null || item is null || secondItem is null)
+            return false;
+
+        var existing = await db.StockLayers.AnyAsync(
+            l => (l.ItemId == item.ItemId || l.ItemId == secondItem.ItemId) && l.WarehouseId == warehouse.WarehouseId && l.QtyRemaining > 0m,
+            ct);
+        if (existing) return false;
+
+        db.StockLayers.Add(new StockLayer
+        {
+            ItemId = item.ItemId,
+            WarehouseId = warehouse.WarehouseId,
+            QtyReceived = 100m,
+            QtyRemaining = 100m,
+            UnitCost = item.SalePrice.GetValueOrDefault() > 0m ? item.SalePrice.GetValueOrDefault() / 2m : 25m,
+            ReceiptDate = DateTime.UtcNow.AddDays(-7)
+        });
+        db.StockLayers.Add(new StockLayer
+        {
+            ItemId = secondItem.ItemId,
+            WarehouseId = warehouse.WarehouseId,
+            QtyReceived = 5m,
+            QtyRemaining = 5m,
+            UnitCost = secondItem.SalePrice.GetValueOrDefault() > 0m ? secondItem.SalePrice.GetValueOrDefault() / 2m : 15m,
+            ReceiptDate = DateTime.UtcNow.AddDays(-6)
+        });
+        return true;
+    }
+
+    private static async Task<bool> SeedWarehousesAsync(ErpDbContext db, CancellationToken ct)
+    {
+        var existingCodes = await db.Warehouses.Select(w => w.Code).ToListAsync(ct);
+        var have = existingCodes.ToHashSet(StringComparer.OrdinalIgnoreCase);
+
+        var seeds = new[]
+        {
+            new Warehouse { Code = "MAIN", Name = "Main Warehouse" },
+            new Warehouse { Code = "SHOP", Name = "Sales Counter" }
+        };
+
+        var toAdd = seeds.Where(w => !have.Contains(w.Code)).ToList();
+        if (toAdd.Count == 0) return false;
+
+        db.Warehouses.AddRange(toAdd);
+        return true;
+    }
+
+    private static async Task<bool> SeedUomsAsync(ErpDbContext db, CancellationToken ct)
+    {
+        var existingNames = await db.Uoms.Select(u => u.Name).ToListAsync(ct);
+        var have = existingNames.ToHashSet(StringComparer.OrdinalIgnoreCase);
+
+        var seeds = new[]
+        {
+            new Uom { Name = "PCS" },
+            new Uom { Name = "BOX" }
+        };
+
+        var toAdd = seeds.Where(u => !have.Contains(u.Name)).ToList();
+        if (toAdd.Count == 0) return false;
+
+        db.Uoms.AddRange(toAdd);
+        return true;
+    }
+
+    private static async Task<bool> SeedCategoriesAsync(ErpDbContext db, CancellationToken ct)
+    {
+        var existingNames = await db.Categories.Select(c => c.Name).ToListAsync(ct);
+        var have = existingNames.ToHashSet(StringComparer.OrdinalIgnoreCase);
+
+        var seeds = new[]
+        {
+            new Category { Name = "General Goods", Status = EntityStatus.Active, CreatedAt = DateTime.UtcNow },
+            new Category { Name = "Accessories", Status = EntityStatus.Active, CreatedAt = DateTime.UtcNow }
+        };
+
+        var toAdd = seeds.Where(c => !have.Contains(c.Name)).ToList();
+        if (toAdd.Count == 0) return false;
+
+        db.Categories.AddRange(toAdd);
+        return true;
+    }
+
+    private static async Task<bool> SeedItemsAsync(ErpDbContext db, CancellationToken ct)
+    {
+        var existingSkus = await db.Items.Select(i => i.Sku).ToListAsync(ct);
+        var have = existingSkus.ToHashSet(StringComparer.OrdinalIgnoreCase);
+
+        var category = await db.Categories.AsNoTracking()
+            .OrderBy(c => c.CategoryId)
+            .FirstOrDefaultAsync(ct);
+        var uom = await db.Uoms.AsNoTracking()
+            .OrderBy(u => u.UomId)
+            .FirstOrDefaultAsync(ct);
+
+        if (category is null || uom is null)
+            return false;
+
+        var now = DateTime.UtcNow;
+        var seeds = new[]
+        {
+            new Item
+            {
+                Sku = "SKU-DEMO-001",
+                Name = "Demo Item 1",
+                Description = "Seeded sample item for sales documents",
+                CategoryId = category.CategoryId,
+                BaseUomId = uom.UomId,
+                StockNature = StockNature.Stocked,
+                TrackingMode = TrackingMode.None,
+                SalePrice = 100m,
+                Status = EntityStatus.Active,
+                CreatedAt = now
+            },
+            new Item
+            {
+                Sku = "SKU-DEMO-002",
+                Name = "Demo Item 2",
+                Description = "Secondary seeded sample item for sales documents",
+                CategoryId = category.CategoryId,
+                BaseUomId = uom.UomId,
+                StockNature = StockNature.Stocked,
+                TrackingMode = TrackingMode.None,
+                SalePrice = 50m,
+                Status = EntityStatus.Active,
+                CreatedAt = now
+            }
+        };
+
+        var toAdd = seeds.Where(i => !have.Contains(i.Sku)).ToList();
+        if (toAdd.Count == 0) return false;
+
+        db.Items.AddRange(toAdd);
+        return true;
+    }
+
+    /// <summary>
+    /// Seeds the minimum sales bootstrap data needed for UI/backend development:
+    /// a couple of customer rows, current-year document counters, and a few draft
+    /// invoice/slip samples when the required master data already exists.
+    /// This intentionally never clears or rewrites any existing rows.
+    /// </summary>
+    private static async Task<bool> SeedSalesAsync(ErpDbContext db, CancellationToken ct)
+    {
+        var dirty = false;
+
+        dirty |= await SeedSalesCustomersAsync(db, ct);
+        dirty |= await SeedSalesSequencesAsync(db, ct);
+        dirty |= await SeedSampleSalesDocsAsync(db, ct);
+
+        try
+        {
+            dirty |= await SeedBundleSalesAsync(db, ct);
+        }
+        catch
+        {
+            // Bundle demo data is best-effort only; never block startup because of seed drift.
+        }
+
+        return dirty;
+    }
+
+    private static async Task<bool> SeedSalesCustomersAsync(ErpDbContext db, CancellationToken ct)
+    {
+        var existingCodes = await db.Customers.Select(c => c.CustomerCode).ToListAsync(ct);
+        var have = existingCodes.ToHashSet(StringComparer.OrdinalIgnoreCase);
+
+        var seeds = new[]
+        {
+            new Customer
+            {
+                CustomerCode = "CUST-WALKIN",
+                CustomerType = CustomerType.B2C,
+                Name = "Walk-in Customer",
+                DisplayName = "Walk-in Customer",
+                CreditLimit = 0m,
+                CreditDays = 0,
+                Status = EntityStatus.Active,
+                CreatedAt = DateTime.UtcNow
+            },
+            new Customer
+            {
+                CustomerCode = "CUST-DEMO",
+                CustomerType = CustomerType.B2B,
+                Name = "Demo Retail Ltd",
+                DisplayName = "Demo Retail Ltd",
+                Phone = "+94 11 000 0000",
+                Email = "sales@example.com",
+                AddressLine1 = "1 Demo Street",
+                City = "Colombo",
+                Country = "Sri Lanka",
+                TaxRegistrationNo = "VAT-DEMO-001",
+                CreditLimit = 250000m,
+                CreditDays = 30,
+                Status = EntityStatus.Active,
+                CreatedAt = DateTime.UtcNow
+            }
+        };
+
+        var toAdd = seeds.Where(c => !have.Contains(c.CustomerCode)).ToList();
+        if (toAdd.Count == 0) return false;
+
+        db.Customers.AddRange(toAdd);
+        return true;
+    }
+
+    private static async Task<bool> SeedSalesSequencesAsync(ErpDbContext db, CancellationToken ct)
+    {
+        var year = DateTime.UtcNow.Year;
+        var existing = await db.NumberSequences
+            .Where(s => s.Year == year && (s.DocType == DocumentTypes.SalesInvoice || s.DocType == DocumentTypes.SalesSlip || s.DocType == DocumentTypes.BundleSale))
+            .Select(s => s.DocType)
+            .ToListAsync(ct);
+        var have = existing.ToHashSet(StringComparer.OrdinalIgnoreCase);
+
+        var seeds = new[]
+        {
+            new NumberSequence { DocType = DocumentTypes.SalesInvoice, Year = year, LastNumber = 0 },
+            new NumberSequence { DocType = DocumentTypes.SalesSlip, Year = year, LastNumber = 0 },
+            new NumberSequence { DocType = DocumentTypes.BundleSale, Year = year, LastNumber = 0 }
+        };
+
+        var toAdd = seeds.Where(s => !have.Contains(s.DocType)).ToList();
+        if (toAdd.Count == 0) return false;
+
+        db.NumberSequences.AddRange(toAdd);
+        return true;
+    }
+
+    private static async Task<bool> SeedBundleSalesAsync(ErpDbContext db, CancellationToken ct)
+    {
+        if (await db.BundleSaleTemplates.AnyAsync(ct) || await db.BundleSales.AnyAsync(ct))
+            return false;
+
+        var customer = await db.Customers.AsNoTracking()
+            .OrderBy(c => c.CustomerId)
+            .FirstOrDefaultAsync(ct);
+        var warehouse = await db.Warehouses.AsNoTracking()
+            .OrderBy(w => w.WarehouseId)
+            .FirstOrDefaultAsync(ct);
+        var secondaryWarehouse = await db.Warehouses.AsNoTracking()
+            .OrderByDescending(w => w.WarehouseId)
+            .FirstOrDefaultAsync(ct);
+        var items = await db.Items.AsNoTracking()
+            .OrderBy(i => i.ItemId)
+            .Take(2)
+            .ToListAsync(ct);
+        var uom = await db.Uoms.AsNoTracking()
+            .OrderBy(u => u.UomId)
+            .FirstOrDefaultAsync(ct);
+        var user = await db.Users.AsNoTracking()
+            .OrderBy(u => u.UserId)
+            .FirstOrDefaultAsync(ct);
+
+        if (customer is null || warehouse is null || secondaryWarehouse is null || items.Count < 2 || uom is null || user is null)
+            return false;
+
+        var now = DateTime.UtcNow;
+        var template = new BundleSaleTemplate
+        {
+            TemplateCode = "BND-DEMO-001",
+            TemplateName = "Demo Bundle Pack",
+            Description = "Seeded fixed bundle template for integration testing",
+            Status = EntityStatus.Active,
+            CreatedAt = now,
+            Lines =
+            [
+                new BundleSaleTemplateLine
+                {
+                    ItemId = items[0].ItemId,
+                    UomId = uom.UomId,
+                    WarehouseId = warehouse.WarehouseId,
+                    Qty = 1m,
+                    UnitPrice = items[0].SalePrice.GetValueOrDefault(),
+                    IncludeInBundle = true,
+                    SortOrder = 1
+                },
+                new BundleSaleTemplateLine
+                {
+                    ItemId = items[1].ItemId,
+                    UomId = uom.UomId,
+                    WarehouseId = warehouse.WarehouseId,
+                    Qty = 1m,
+                    UnitPrice = items[1].SalePrice.GetValueOrDefault(),
+                    IncludeInBundle = true,
+                    SortOrder = 2
+                }
+            ]
+        };
+
+        db.BundleSaleTemplates.Add(template);
+        await db.SaveChangesAsync(ct);
+
+        var bundleSales = new[]
+        {
+            new BundleSale
+            {
+                BundleNo = $"BND-{now:yyyy}-00001",
+                BundleDate = now.Date.AddDays(-2),
+                CustomerId = customer.CustomerId,
+                CustomerSnapshotName = customer.DisplayName ?? customer.Name,
+                WarehouseId = warehouse.WarehouseId,
+                CashierUserId = user.UserId,
+                BundleSaleTemplateId = template.BundleSaleTemplateId,
+                BundleName = "Demo Bundle Draft",
+                BundleCode = "BND-DEMO-001",
+                Status = BundleSaleStatus.Draft,
+                ComponentSubtotal = items[0].SalePrice.GetValueOrDefault() + items[1].SalePrice.GetValueOrDefault(),
+                BundlePrice = 0m,
+                MarginAmount = -(items[0].SalePrice.GetValueOrDefault() + items[1].SalePrice.GetValueOrDefault()),
+                DiscountTotal = items[0].SalePrice.GetValueOrDefault() + items[1].SalePrice.GetValueOrDefault(),
+                TaxTotal = 0m,
+                GrandTotal = 0m,
+                CreatedAt = now.AddDays(-2),
+                Lines =
+                [
+                    new BundleSaleLine
+                    {
+                        ItemId = items[0].ItemId,
+                        Description = items[0].Name,
+                        Qty = 1m,
+                        UomId = uom.UomId,
+                        WarehouseId = warehouse.WarehouseId,
+                        UnitPrice = items[0].SalePrice.GetValueOrDefault(),
+                        LineTotal = items[0].SalePrice.GetValueOrDefault(),
+                        IncludeInBundle = true,
+                        IsComponent = true
+                    },
+                    new BundleSaleLine
+                    {
+                        ItemId = items[1].ItemId,
+                        Description = items[1].Name,
+                        Qty = 1m,
+                        UomId = uom.UomId,
+                        WarehouseId = warehouse.WarehouseId,
+                        UnitPrice = items[1].SalePrice.GetValueOrDefault(),
+                        LineTotal = items[1].SalePrice.GetValueOrDefault(),
+                        IncludeInBundle = true,
+                        IsComponent = true
+                    }
+                ]
+            },
+            new BundleSale
+            {
+                BundleNo = $"BND-{now:yyyy}-00002",
+                BundleDate = now.Date.AddDays(-1),
+                CustomerId = customer.CustomerId,
+                CustomerSnapshotName = customer.DisplayName ?? customer.Name,
+                WarehouseId = warehouse.WarehouseId,
+                CashierUserId = user.UserId,
+                BundleSaleTemplateId = template.BundleSaleTemplateId,
+                BundleName = "Demo Bundle Posted",
+                BundleCode = "BND-DEMO-001",
+                Status = BundleSaleStatus.Posted,
+                ComponentSubtotal = items[0].SalePrice.GetValueOrDefault() + items[1].SalePrice.GetValueOrDefault(),
+                BundlePrice = (items[0].SalePrice.GetValueOrDefault() + items[1].SalePrice.GetValueOrDefault()) - 10m,
+                MarginAmount = -10m,
+                DiscountTotal = 10m,
+                TaxTotal = 0m,
+                GrandTotal = (items[0].SalePrice.GetValueOrDefault() + items[1].SalePrice.GetValueOrDefault()) - 10m,
+                CreatedAt = now.AddDays(-1),
+                UpdatedAt = now.AddHours(-2),
+                Lines =
+                [
+                    new BundleSaleLine
+                    {
+                        ItemId = items[0].ItemId,
+                        Description = items[0].Name,
+                        Qty = 1m,
+                        UomId = uom.UomId,
+                        WarehouseId = warehouse.WarehouseId,
+                        UnitPrice = items[0].SalePrice.GetValueOrDefault(),
+                        LineTotal = items[0].SalePrice.GetValueOrDefault(),
+                        IncludeInBundle = true,
+                        IsComponent = true
+                    },
+                    new BundleSaleLine
+                    {
+                        ItemId = items[1].ItemId,
+                        Description = items[1].Name,
+                        Qty = 1m,
+                        UomId = uom.UomId,
+                        WarehouseId = warehouse.WarehouseId,
+                        UnitPrice = items[1].SalePrice.GetValueOrDefault(),
+                        LineTotal = items[1].SalePrice.GetValueOrDefault(),
+                        IncludeInBundle = true,
+                        IsComponent = true
+                    }
+                ]
+            },
+            new BundleSale
+            {
+                BundleNo = $"BND-{now:yyyy}-00003",
+                BundleDate = now.Date,
+                CustomerId = customer.CustomerId,
+                CustomerSnapshotName = customer.DisplayName ?? customer.Name,
+                WarehouseId = secondaryWarehouse.WarehouseId,
+                CashierUserId = user.UserId,
+                BundleSaleTemplateId = template.BundleSaleTemplateId,
+                BundleName = "Demo Bundle Cancelled",
+                BundleCode = "BND-DEMO-001",
+                Status = BundleSaleStatus.Cancelled,
+                ComponentSubtotal = items[0].SalePrice.GetValueOrDefault(),
+                BundlePrice = items[0].SalePrice.GetValueOrDefault(),
+                MarginAmount = 0m,
+                DiscountTotal = 0m,
+                TaxTotal = 0m,
+                GrandTotal = items[0].SalePrice.GetValueOrDefault(),
+                CreatedAt = now,
+                UpdatedAt = now,
+                Lines =
+                [
+                    new BundleSaleLine
+                    {
+                        ItemId = items[0].ItemId,
+                        Description = items[0].Name,
+                        Qty = 1m,
+                        UomId = uom.UomId,
+                        WarehouseId = secondaryWarehouse.WarehouseId,
+                        UnitPrice = items[0].SalePrice.GetValueOrDefault(),
+                        LineTotal = items[0].SalePrice.GetValueOrDefault(),
+                        IncludeInBundle = true,
+                        IsComponent = true
+                    }
+                ]
+            }
+        };
+
+        db.BundleSales.AddRange(bundleSales);
+        return true;
+    }
+
+    private static async Task<bool> SeedSampleSalesDocsAsync(ErpDbContext db, CancellationToken ct)
+    {
+        if (await db.SalesInvoices.AnyAsync(ct) || await db.SalesSlips.AnyAsync(ct))
+            return false;
+
+        var customer = await db.Customers.AsNoTracking()
+            .OrderBy(c => c.CustomerId)
+            .FirstOrDefaultAsync(ct);
+        var warehouse = await db.Warehouses.AsNoTracking()
+            .OrderBy(w => w.WarehouseId)
+            .FirstOrDefaultAsync(ct);
+        var secondaryWarehouse = await db.Warehouses.AsNoTracking()
+            .OrderByDescending(w => w.WarehouseId)
+            .FirstOrDefaultAsync(ct);
+        var items = await db.Items.AsNoTracking()
+            .OrderBy(i => i.ItemId)
+            .Take(2)
+            .ToListAsync(ct);
+        var uom = await db.Uoms.AsNoTracking()
+            .OrderBy(u => u.UomId)
+            .FirstOrDefaultAsync(ct);
+        var user = await db.Users.AsNoTracking()
+            .OrderBy(u => u.UserId)
+            .FirstOrDefaultAsync(ct);
+
+        if (customer is null || warehouse is null || secondaryWarehouse is null || items.Count < 2 || uom is null || user is null)
+            return false;
+
+        var postableItem = items[0];
+        var shortageItem = items[1];
+        var today = DateTime.UtcNow.Date;
+        var createdAt = DateTime.UtcNow.AddDays(-1);
+
+        db.SalesInvoices.AddRange(
+            new SalesInvoice
+            {
+                InvoiceNo = $"SI-{today:yyyy}-00001",
+                InvoiceDate = today.AddDays(-2),
+                CustomerId = customer.CustomerId,
+                CustomerSnapshotName = customer.Name,
+                CustomerSnapshotTaxNo = customer.TaxRegistrationNo,
+                WarehouseId = warehouse.WarehouseId,
+                InvoiceType = SalesInvoiceType.B2C,
+                Status = SalesInvoiceStatus.Draft,
+                Subtotal = 200m,
+                DiscountTotal = 0m,
+                TaxTotal = 0m,
+                GrandTotal = 200m,
+                RoundOff = 0m,
+                NetPayable = 200m,
+                PaidAmount = 0m,
+                BalanceAmount = 200m,
+                CreatedBy = user.UserId,
+                CreatedAt = createdAt,
+                Lines =
+                [
+                    new SalesInvoiceLine
+                    {
+                        ItemId = postableItem.ItemId,
+                        Description = postableItem.Name,
+                        Qty = 2m,
+                        FreeQty = 0m,
+                        UomId = uom.UomId,
+                        WarehouseId = warehouse.WarehouseId,
+                        UnitPrice = 100m,
+                        BaseCost = 0m,
+                        PriceSource = "seed",
+                        DiscountMode = SalesDiscountMode.Percentage,
+                        DiscountPct = 0m,
+                        DiscountAmount = 0m,
+                        NetUnitPrice = 100m,
+                        LineTotal = 200m,
+                        TaxPct = 0m,
+                        TaxAmount = 0m,
+                        IsFreeIssue = false
+                    }
+                ]
+            },
+            new SalesInvoice
+            {
+                InvoiceNo = $"SI-{today:yyyy}-00002",
+                InvoiceDate = today.AddDays(-1),
+                CustomerId = customer.CustomerId,
+                CustomerSnapshotName = customer.Name,
+                CustomerSnapshotTaxNo = customer.TaxRegistrationNo,
+                WarehouseId = secondaryWarehouse.WarehouseId,
+                InvoiceType = SalesInvoiceType.B2B,
+                Status = SalesInvoiceStatus.Draft,
+                Subtotal = 300m,
+                DiscountTotal = 0m,
+                TaxTotal = 0m,
+                GrandTotal = 300m,
+                RoundOff = 0m,
+                NetPayable = 300m,
+                PaidAmount = 0m,
+                BalanceAmount = 300m,
+                CreatedBy = user.UserId,
+                CreatedAt = createdAt,
+                Lines =
+                [
+                    new SalesInvoiceLine
+                    {
+                        ItemId = shortageItem.ItemId,
+                        Description = shortageItem.Name,
+                        Qty = 6m,
+                        FreeQty = 0m,
+                        UomId = uom.UomId,
+                        WarehouseId = secondaryWarehouse.WarehouseId,
+                        UnitPrice = 50m,
+                        BaseCost = 0m,
+                        PriceSource = "seed",
+                        DiscountMode = SalesDiscountMode.Percentage,
+                        DiscountPct = 0m,
+                        DiscountAmount = 0m,
+                        NetUnitPrice = 50m,
+                        LineTotal = 300m,
+                        TaxPct = 0m,
+                        TaxAmount = 0m,
+                        IsFreeIssue = false
+                    }
+                ]
+            },
+            new SalesInvoice
+            {
+                InvoiceNo = $"SI-{today:yyyy}-00003",
+                InvoiceDate = today,
+                CustomerId = customer.CustomerId,
+                CustomerSnapshotName = customer.Name,
+                CustomerSnapshotTaxNo = customer.TaxRegistrationNo,
+                WarehouseId = warehouse.WarehouseId,
+                InvoiceType = SalesInvoiceType.B2C,
+                Status = SalesInvoiceStatus.Posted,
+                Subtotal = 100m,
+                DiscountTotal = 0m,
+                TaxTotal = 0m,
+                GrandTotal = 100m,
+                RoundOff = 0m,
+                NetPayable = 100m,
+                PaidAmount = 100m,
+                BalanceAmount = 0m,
+                CreatedBy = user.UserId,
+                CreatedAt = createdAt,
+                UpdatedAt = DateTime.UtcNow,
+                Lines =
+                [
+                    new SalesInvoiceLine
+                    {
+                        ItemId = postableItem.ItemId,
+                        Description = postableItem.Name,
+                        Qty = 1m,
+                        FreeQty = 0m,
+                        UomId = uom.UomId,
+                        WarehouseId = warehouse.WarehouseId,
+                        UnitPrice = 100m,
+                        BaseCost = 0m,
+                        PriceSource = "seed",
+                        DiscountMode = SalesDiscountMode.Percentage,
+                        DiscountPct = 0m,
+                        DiscountAmount = 0m,
+                        NetUnitPrice = 100m,
+                        LineTotal = 100m,
+                        TaxPct = 0m,
+                        TaxAmount = 0m,
+                        IsFreeIssue = false
+                    }
+                ]
+            }
+        );
+
+        db.SalesSlips.AddRange(
+            new SalesSlip
+            {
+                SlipNo = $"SSL-{today:yyyy}-00001",
+                SlipDate = today.AddDays(-2),
+                CustomerId = customer.CustomerId,
+                CustomerSnapshotName = customer.Name,
+                WarehouseId = warehouse.WarehouseId,
+                CashierUserId = user.UserId,
+                Status = SalesSlipStatus.Draft,
+                Subtotal = 50m,
+                DiscountTotal = 0m,
+                TaxTotal = 0m,
+                GrandTotal = 50m,
+                PaidAmount = 0m,
+                BalanceAmount = 50m,
+                CreatedAt = createdAt,
+                Lines =
+                [
+                    new SalesSlipLine
+                    {
+                        ItemId = postableItem.ItemId,
+                        Description = postableItem.Name,
+                        Qty = 1m,
+                        FreeQty = 0m,
+                        UomId = uom.UomId,
+                        WarehouseId = warehouse.WarehouseId,
+                        UnitPrice = 50m,
+                        BaseCost = 0m,
+                        PriceSource = "seed",
+                        DiscountMode = SalesDiscountMode.Percentage,
+                        DiscountPct = 0m,
+                        DiscountAmount = 0m,
+                        NetUnitPrice = 50m,
+                        LineTotal = 50m,
+                        TaxPct = 0m,
+                        TaxAmount = 0m,
+                        IsFreeIssue = false
+                    }
+                ]
+            },
+            new SalesSlip
+            {
+                SlipNo = $"SSL-{today:yyyy}-00002",
+                SlipDate = today.AddDays(-1),
+                CustomerId = customer.CustomerId,
+                CustomerSnapshotName = customer.Name,
+                WarehouseId = secondaryWarehouse.WarehouseId,
+                CashierUserId = user.UserId,
+                Status = SalesSlipStatus.Draft,
+                Subtotal = 150m,
+                DiscountTotal = 15m,
+                TaxTotal = 0m,
+                GrandTotal = 135m,
+                PaidAmount = 0m,
+                BalanceAmount = 135m,
+                CreatedAt = createdAt,
+                Lines =
+                [
+                    new SalesSlipLine
+                    {
+                        ItemId = shortageItem.ItemId,
+                        Description = shortageItem.Name,
+                        Qty = 3m,
+                        FreeQty = 0m,
+                        UomId = uom.UomId,
+                        WarehouseId = secondaryWarehouse.WarehouseId,
+                        UnitPrice = 50m,
+                        BaseCost = 0m,
+                        PriceSource = "seed",
+                        DiscountMode = SalesDiscountMode.Percentage,
+                        DiscountPct = 10m,
+                        DiscountAmount = 15m,
+                        NetUnitPrice = 45m,
+                        LineTotal = 135m,
+                        TaxPct = 0m,
+                        TaxAmount = 0m,
+                        IsFreeIssue = false
+                    }
+                ]
+            }
+        );
+
+        return true;
+    }
 }

Backend/ERPCore/Infra/Persistence/ErpDbContext.cs

@@ -15,6 +15,7 @@ namespace ERPCore.Infra.Persistence;
 public class ErpDbContext : DbContext
 {
     private readonly ICurrentUser _currentUser;
+    private bool _writingAuditLogs;
 
     public ErpDbContext(DbContextOptions<ErpDbContext> options, ICurrentUser currentUser) : base(options)
     {
@@ -22,6 +23,7 @@ public class ErpDbContext : DbContext
     }
 
     // --- Master Data (docs/10 Part C.1) ---
+    public DbSet<Customer> Customers => Set<Customer>();
     public DbSet<Category> Categories => Set<Category>();
     public DbSet<SubCategory> SubCategories => Set<SubCategory>();
     public DbSet<Brand> Brands => Set<Brand>();
@@ -34,6 +36,7 @@ public class ErpDbContext : DbContext
     public DbSet<Vendor> Vendors => Set<Vendor>();
     public DbSet<Warehouse> Warehouses => Set<Warehouse>();
     public DbSet<Bin> Bins => Set<Bin>();
+    
     /// <summary>Singleton row (FR-MD-11).</summary>
     public DbSet<ProductConfig> ProductConfig => Set<ProductConfig>();
 
@@ -82,6 +85,16 @@ public class ErpDbContext : DbContext
     public DbSet<PurchaseReturn> PurchaseReturns => Set<PurchaseReturn>();
     public DbSet<PurchaseReturnLine> PurchaseReturnLines => Set<PurchaseReturnLine>();
 
+    // --- Sales (Phase 1) ---
+    public DbSet<SalesInvoice> SalesInvoices => Set<SalesInvoice>();
+    public DbSet<SalesInvoiceLine> SalesInvoiceLines => Set<SalesInvoiceLine>();
+    public DbSet<SalesSlip> SalesSlips => Set<SalesSlip>();
+    public DbSet<SalesSlipLine> SalesSlipLines => Set<SalesSlipLine>();
+    public DbSet<BundleSaleTemplate> BundleSaleTemplates => Set<BundleSaleTemplate>();
+    public DbSet<BundleSaleTemplateLine> BundleSaleTemplateLines => Set<BundleSaleTemplateLine>();
+    public DbSet<BundleSale> BundleSales => Set<BundleSale>();
+    public DbSet<BundleSaleLine> BundleSaleLines => Set<BundleSaleLine>();
+
     // --- Reference data (docs/10 Part C.7) ---
     public DbSet<ReasonCode> ReasonCodes => Set<ReasonCode>();
 
@@ -178,24 +191,44 @@ public class ErpDbContext : DbContext
     // persists the logs without re-auditing them.
     public override async Task<int> SaveChangesAsync(bool acceptAllChangesOnSuccess, CancellationToken ct = default)
     {
-        var pending = AuditScribe.Capture(ChangeTracker);
+        IReadOnlyList<PendingAudit> pending = _writingAuditLogs
+            ? Array.Empty<PendingAudit>()
+            : AuditScribe.Capture(ChangeTracker);
         var result = await base.SaveChangesAsync(acceptAllChangesOnSuccess, ct);
         if (pending.Count > 0)
         {
-            WriteAuditLogs(pending);
-            await base.SaveChangesAsync(acceptAllChangesOnSuccess, ct);
+            try
+            {
+                _writingAuditLogs = true;
+                WriteAuditLogs(pending);
+                await base.SaveChangesAsync(acceptAllChangesOnSuccess, ct);
+            }
+            finally
+            {
+                _writingAuditLogs = false;
+            }
         }
         return result;
     }
 
     public override int SaveChanges(bool acceptAllChangesOnSuccess)
     {
-        var pending = AuditScribe.Capture(ChangeTracker);
+        IReadOnlyList<PendingAudit> pending = _writingAuditLogs
+            ? Array.Empty<PendingAudit>()
+            : AuditScribe.Capture(ChangeTracker);
         var result = base.SaveChanges(acceptAllChangesOnSuccess);
         if (pending.Count > 0)
         {
-            WriteAuditLogs(pending);
-            base.SaveChanges(acceptAllChangesOnSuccess);
+            try
+            {
+                _writingAuditLogs = true;
+                WriteAuditLogs(pending);
+                base.SaveChanges(acceptAllChangesOnSuccess);
+            }
+            finally
+            {
+                _writingAuditLogs = false;
+            }
         }
         return result;
     }

Backend/ERPCore/Infra/Persistence/Migrations/20260716134938_AddBrandsSubcategoriesItemTypesAndProductConfig.cs

@@ -1,442 +0,0 @@
-using System;
-using Microsoft.EntityFrameworkCore.Migrations;
-using Npgsql.EntityFrameworkCore.PostgreSQL.Metadata;
-
-#nullable disable
-
-namespace ERPCore.Infra.Persistence.Migrations
-{
-    /// <summary>
-    /// Adds the Brand / SubCategory / ItemType masters and the singleton product config,
-    /// and converts CATEGORY from a self-nesting tree into a fixed two-level
-    /// Category → SubCategory hierarchy (docs/10 Part C.1).
-    /// <para>
-    /// <b>This migration carries data, not just DDL.</b> The scaffolded version dropped
-    /// <c>categories.ParentId</c> outright, which would have silently flattened every
-    /// child category into a root and left items pointing at what is now a top-level
-    /// category — losing the parent entirely. The hand-written steps below (marked
-    /// "data migration") move child categories into <c>subcategories</c> and repoint items
-    /// onto the correct (category, subcategory) pair before the column goes away.
-    /// </para>
-    /// </summary>
-    public partial class AddBrandsSubcategoriesItemTypesAndProductConfig : Migration
-    {
-        /// <inheritdoc />
-        protected override void Up(MigrationBuilder migrationBuilder)
-        {
-            // NOTE: the ParentId drop is deliberately deferred to the bottom of this method —
-            // the data migration reads it. Order here is load-bearing.
-            migrationBuilder.RenameColumn(
-                name: "ItemType",
-                table: "items",
-                newName: "StockNature");
-
-            migrationBuilder.AddColumn<int>(
-                name: "BrandId",
-                table: "items",
-                type: "integer",
-                nullable: true);
-
-            migrationBuilder.AddColumn<int>(
-                name: "SubCategoryId",
-                table: "items",
-                type: "integer",
-                nullable: true);
-
-            migrationBuilder.AddColumn<DateTime>(
-                name: "CreatedAt",
-                table: "categories",
-                type: "timestamp with time zone",
-                nullable: false,
-                defaultValue: new DateTime(1, 1, 1, 0, 0, 0, 0, DateTimeKind.Unspecified));
-
-            migrationBuilder.AddColumn<string>(
-                name: "Status",
-                table: "categories",
-                type: "character varying(20)",
-                maxLength: 20,
-                nullable: false,
-                defaultValue: "Active");
-
-            migrationBuilder.AddColumn<DateTime>(
-                name: "UpdatedAt",
-                table: "categories",
-                type: "timestamp with time zone",
-                nullable: true);
-
-            migrationBuilder.AddColumn<uint>(
-                name: "xmin",
-                table: "categories",
-                type: "xid",
-                rowVersion: true,
-                nullable: false,
-                defaultValue: 0u);
-
-            migrationBuilder.CreateTable(
-                name: "brands",
-                columns: table => new
-                {
-                    BrandId = table.Column<int>(type: "integer", nullable: false)
-                        .Annotation("Npgsql:ValueGenerationStrategy", NpgsqlValueGenerationStrategy.IdentityByDefaultColumn),
-                    Name = table.Column<string>(type: "character varying(200)", maxLength: 200, nullable: false),
-                    Status = table.Column<string>(type: "character varying(20)", maxLength: 20, nullable: false, defaultValue: "Active"),
-                    CreatedAt = table.Column<DateTime>(type: "timestamp with time zone", nullable: false),
-                    UpdatedAt = table.Column<DateTime>(type: "timestamp with time zone", nullable: true),
-                    xmin = table.Column<uint>(type: "xid", rowVersion: true, nullable: false)
-                },
-                constraints: table =>
-                {
-                    table.PrimaryKey("PK_brands", x => x.BrandId);
-                });
-
-            migrationBuilder.CreateTable(
-                name: "item_types",
-                columns: table => new
-                {
-                    ItemTypeId = table.Column<int>(type: "integer", nullable: false)
-                        .Annotation("Npgsql:ValueGenerationStrategy", NpgsqlValueGenerationStrategy.IdentityByDefaultColumn),
-                    Name = table.Column<string>(type: "character varying(200)", maxLength: 200, nullable: false),
-                    Status = table.Column<string>(type: "character varying(20)", maxLength: 20, nullable: false, defaultValue: "Active"),
-                    CreatedAt = table.Column<DateTime>(type: "timestamp with time zone", nullable: false),
-                    UpdatedAt = table.Column<DateTime>(type: "timestamp with time zone", nullable: true),
-                    xmin = table.Column<uint>(type: "xid", rowVersion: true, nullable: false)
-                },
-                constraints: table =>
-                {
-                    table.PrimaryKey("PK_item_types", x => x.ItemTypeId);
-                });
-
-            migrationBuilder.CreateTable(
-                name: "product_config",
-                columns: table => new
-                {
-                    ConfigId = table.Column<int>(type: "integer", nullable: false),
-                    SubcategoriesEnabled = table.Column<bool>(type: "boolean", nullable: false, defaultValue: true),
-                    BrandsEnabled = table.Column<bool>(type: "boolean", nullable: false, defaultValue: true),
-                    ItemTypesEnabled = table.Column<bool>(type: "boolean", nullable: false, defaultValue: true),
-                    UpdatedAt = table.Column<DateTime>(type: "timestamp with time zone", nullable: true),
-                    UpdatedBy = table.Column<int>(type: "integer", nullable: true),
-                    xmin = table.Column<uint>(type: "xid", rowVersion: true, nullable: false)
-                },
-                constraints: table =>
-                {
-                    table.PrimaryKey("PK_product_config", x => x.ConfigId);
-                    table.CheckConstraint("ck_product_config_singleton", "\"ConfigId\" = 1");
-                    table.ForeignKey(
-                        name: "FK_product_config_users_UpdatedBy",
-                        column: x => x.UpdatedBy,
-                        principalTable: "users",
-                        principalColumn: "UserId",
-                        onDelete: ReferentialAction.Restrict);
-                });
-
-            migrationBuilder.CreateTable(
-                name: "subcategories",
-                columns: table => new
-                {
-                    SubCategoryId = table.Column<int>(type: "integer", nullable: false)
-                        .Annotation("Npgsql:ValueGenerationStrategy", NpgsqlValueGenerationStrategy.IdentityByDefaultColumn),
-                    Name = table.Column<string>(type: "character varying(200)", maxLength: 200, nullable: false),
-                    CategoryId = table.Column<int>(type: "integer", nullable: false),
-                    Status = table.Column<string>(type: "character varying(20)", maxLength: 20, nullable: false, defaultValue: "Active"),
-                    CreatedAt = table.Column<DateTime>(type: "timestamp with time zone", nullable: false),
-                    UpdatedAt = table.Column<DateTime>(type: "timestamp with time zone", nullable: true),
-                    xmin = table.Column<uint>(type: "xid", rowVersion: true, nullable: false)
-                },
-                constraints: table =>
-                {
-                    table.PrimaryKey("PK_subcategories", x => x.SubCategoryId);
-                    table.ForeignKey(
-                        name: "FK_subcategories_categories_CategoryId",
-                        column: x => x.CategoryId,
-                        principalTable: "categories",
-                        principalColumn: "CategoryId",
-                        onDelete: ReferentialAction.Restrict);
-                });
-
-            // ---------------------------------------------------------------------------
-            // DATA MIGRATION — must run before ParentId is dropped.
-            // ---------------------------------------------------------------------------
-
-            // Existing categories predate CreatedAt; the added column defaulted them to
-            // 0001-01-01. Stamp them with the migration time instead of a sentinel date.
-            migrationBuilder.Sql(@"
-                UPDATE categories SET ""CreatedAt"" = NOW() AT TIME ZONE 'utc';
-            ");
-
-            // Carry the old category id alongside each new subcategory so items can be
-            // repointed by join below. Dropped again once the repoint is done.
-            migrationBuilder.Sql(@"
-                ALTER TABLE subcategories ADD COLUMN legacy_category_id integer;
-            ");
-
-            // Walk the old tree to its roots. The previous model allowed unlimited nesting,
-            // but the new one is exactly two levels — so a category at any depth below the
-            // root collapses into a subcategory of its ROOT ancestor (a grandchild cannot
-            // become a subcategory of its immediate parent, since that parent is itself
-            // ceasing to be a category).
-            migrationBuilder.Sql(@"
-                WITH RECURSIVE tree AS (
-                    SELECT ""CategoryId"", ""ParentId"", ""Name"", ""CategoryId"" AS root_id
-                    FROM categories
-                    WHERE ""ParentId"" IS NULL
-                    UNION ALL
-                    SELECT c.""CategoryId"", c.""ParentId"", c.""Name"", t.root_id
-                    FROM categories c
-                    JOIN tree t ON c.""ParentId"" = t.""CategoryId""
-                )
-                INSERT INTO subcategories (""Name"", ""CategoryId"", ""Status"", ""CreatedAt"", legacy_category_id)
-                SELECT t.""Name"", t.root_id, 'Active', NOW() AT TIME ZONE 'utc', t.""CategoryId""
-                FROM tree t
-                WHERE t.""ParentId"" IS NOT NULL;
-            ");
-
-            // Repoint items: an item that pointed at a child category now carries the root
-            // category plus the subcategory it actually meant.
-            migrationBuilder.Sql(@"
-                UPDATE items i
-                SET ""SubCategoryId"" = s.""SubCategoryId"",
-                    ""CategoryId""    = s.""CategoryId""
-                FROM subcategories s
-                WHERE s.legacy_category_id = i.""CategoryId"";
-            ");
-
-            // The self-FK must go before the delete, or RESTRICT rejects removing a parent
-            // whose own child row is still present.
-            migrationBuilder.DropForeignKey(
-                name: "FK_categories_categories_ParentId",
-                table: "categories");
-
-            // Every non-root category now lives in `subcategories`, and no item references
-            // one any more (repointed above), so the rows can go.
-            migrationBuilder.Sql(@"
-                DELETE FROM categories WHERE ""ParentId"" IS NOT NULL;
-                ALTER TABLE subcategories DROP COLUMN legacy_category_id;
-            ");
-
-            migrationBuilder.DropIndex(
-                name: "IX_categories_ParentId",
-                table: "categories");
-
-            migrationBuilder.DropColumn(
-                name: "ParentId",
-                table: "categories");
-
-            // Seed the singleton config (FR-MD-11) — all features on. Item writes read this
-            // row, so it must exist before the app serves a single request.
-            migrationBuilder.Sql(@"
-                INSERT INTO product_config (""ConfigId"", ""SubcategoriesEnabled"", ""BrandsEnabled"", ""ItemTypesEnabled"")
-                VALUES (1, TRUE, TRUE, TRUE)
-                ON CONFLICT (""ConfigId"") DO NOTHING;
-            ");
-
-            // ---------------------------------------------------------------------------
-
-            migrationBuilder.CreateIndex(
-                name: "IX_items_BrandId",
-                table: "items",
-                column: "BrandId");
-
-            migrationBuilder.CreateIndex(
-                name: "IX_items_SubCategoryId",
-                table: "items",
-                column: "SubCategoryId");
-
-            migrationBuilder.CreateIndex(
-                name: "IX_categories_Name",
-                table: "categories",
-                column: "Name",
-                unique: true);
-
-            migrationBuilder.CreateIndex(
-                name: "IX_categories_Status",
-                table: "categories",
-                column: "Status");
-
-            migrationBuilder.CreateIndex(
-                name: "IX_brands_Name",
-                table: "brands",
-                column: "Name",
-                unique: true);
-
-            migrationBuilder.CreateIndex(
-                name: "IX_brands_Status",
-                table: "brands",
-                column: "Status");
-
-            migrationBuilder.CreateIndex(
-                name: "IX_item_types_Name",
-                table: "item_types",
-                column: "Name",
-                unique: true);
-
-            migrationBuilder.CreateIndex(
-                name: "IX_item_types_Status",
-                table: "item_types",
-                column: "Status");
-
-            migrationBuilder.CreateIndex(
-                name: "IX_product_config_UpdatedBy",
-                table: "product_config",
-                column: "UpdatedBy");
-
-            migrationBuilder.CreateIndex(
-                name: "IX_subcategories_CategoryId_Name",
-                table: "subcategories",
-                columns: new[] { "CategoryId", "Name" },
-                unique: true);
-
-            migrationBuilder.CreateIndex(
-                name: "IX_subcategories_Status",
-                table: "subcategories",
-                column: "Status");
-
-            migrationBuilder.AddForeignKey(
-                name: "FK_items_brands_BrandId",
-                table: "items",
-                column: "BrandId",
-                principalTable: "brands",
-                principalColumn: "BrandId",
-                onDelete: ReferentialAction.Restrict);
-
-            migrationBuilder.AddForeignKey(
-                name: "FK_items_subcategories_SubCategoryId",
-                table: "items",
-                column: "SubCategoryId",
-                principalTable: "subcategories",
-                principalColumn: "SubCategoryId",
-                onDelete: ReferentialAction.Restrict);
-        }
-
-        /// <summary>
-        /// Reverses the schema change and puts the subcategory data back where it came from.
-        /// <para>
-        /// The scaffolded version simply dropped <c>subcategories</c>, which would have
-        /// discarded exactly what <see cref="Up"/> preserved. Instead each subcategory is
-        /// restored as a child category and its items are repointed back onto it. This is
-        /// not perfectly lossless: the old tree's depth is gone (a former grandchild comes
-        /// back as a direct child of its root), and Brand data cannot survive a schema that
-        /// has nowhere to put it.
-        /// </para>
-        /// </summary>
-        protected override void Down(MigrationBuilder migrationBuilder)
-        {
-            migrationBuilder.DropForeignKey(
-                name: "FK_items_brands_BrandId",
-                table: "items");
-
-            migrationBuilder.DropForeignKey(
-                name: "FK_items_subcategories_SubCategoryId",
-                table: "items");
-
-            // Restore the parent column + self-FK first so subcategories have somewhere to
-            // land, then move them back before the table is dropped.
-            migrationBuilder.AddColumn<int>(
-                name: "ParentId",
-                table: "categories",
-                type: "integer",
-                nullable: true);
-
-            // ---------------------------------------------------------------------------
-            // DATA MIGRATION (reverse) — must run before `subcategories` is dropped.
-            // ---------------------------------------------------------------------------
-
-            migrationBuilder.Sql(@"
-                ALTER TABLE categories ADD COLUMN legacy_subcategory_id integer;
-            ");
-
-            // Each subcategory becomes a child category again under the same parent.
-            migrationBuilder.Sql(@"
-                INSERT INTO categories (""Name"", ""ParentId"", ""CreatedAt"", ""Status"", legacy_subcategory_id)
-                SELECT s.""Name"", s.""CategoryId"", s.""CreatedAt"", s.""Status"", s.""SubCategoryId""
-                FROM subcategories s;
-            ");
-
-            // Items that carried a subcategory point back at the restored child category.
-            migrationBuilder.Sql(@"
-                UPDATE items i
-                SET ""CategoryId"" = c.""CategoryId""
-                FROM categories c
-                WHERE c.legacy_subcategory_id = i.""SubCategoryId"";
-            ");
-
-            migrationBuilder.Sql(@"
-                ALTER TABLE categories DROP COLUMN legacy_subcategory_id;
-            ");
-
-            // ---------------------------------------------------------------------------
-
-            migrationBuilder.DropTable(
-                name: "brands");
-
-            migrationBuilder.DropTable(
-                name: "item_types");
-
-            migrationBuilder.DropTable(
-                name: "product_config");
-
-            migrationBuilder.DropTable(
-                name: "subcategories");
-
-            migrationBuilder.DropIndex(
-                name: "IX_items_BrandId",
-                table: "items");
-
-            migrationBuilder.DropIndex(
-                name: "IX_items_SubCategoryId",
-                table: "items");
-
-            migrationBuilder.DropIndex(
-                name: "IX_categories_Name",
-                table: "categories");
-
-            migrationBuilder.DropIndex(
-                name: "IX_categories_Status",
-                table: "categories");
-
-            migrationBuilder.DropColumn(
-                name: "BrandId",
-                table: "items");
-
-            migrationBuilder.DropColumn(
-                name: "SubCategoryId",
-                table: "items");
-
-            migrationBuilder.DropColumn(
-                name: "CreatedAt",
-                table: "categories");
-
-            migrationBuilder.DropColumn(
-                name: "Status",
-                table: "categories");
-
-            migrationBuilder.DropColumn(
-                name: "UpdatedAt",
-                table: "categories");
-
-            migrationBuilder.DropColumn(
-                name: "xmin",
-                table: "categories");
-
-            migrationBuilder.RenameColumn(
-                name: "StockNature",
-                table: "items",
-                newName: "ItemType");
-
-            // ParentId itself was re-added at the top of this method, ahead of the reverse
-            // data migration that populates it.
-            migrationBuilder.CreateIndex(
-                name: "IX_categories_ParentId",
-                table: "categories",
-                column: "ParentId");
-
-            migrationBuilder.AddForeignKey(
-                name: "FK_categories_categories_ParentId",
-                table: "categories",
-                column: "ParentId",
-                principalTable: "categories",
-                principalColumn: "CategoryId",
-                onDelete: ReferentialAction.Restrict);
-        }
-    }
-}

Backend/ERPCore/Infra/Persistence/Migrations/20260718081219_ini2.cs

@@ -1,22 +0,0 @@
-using Microsoft.EntityFrameworkCore.Migrations;
-
-#nullable disable
-
-namespace ERPCore.Infra.Persistence.Migrations
-{
-    /// <inheritdoc />
-    public partial class ini2 : Migration
-    {
-        /// <inheritdoc />
-        protected override void Up(MigrationBuilder migrationBuilder)
-        {
-
-        }
-
-        /// <inheritdoc />
-        protected override void Down(MigrationBuilder migrationBuilder)
-        {
-
-        }
-    }
-}

Backend/ERPCore/Infra/Persistence/Migrations/20260718092655_AddRolesNavPermissions.cs

@@ -1,303 +0,0 @@
-using System;
-using Microsoft.EntityFrameworkCore.Migrations;
-using Npgsql.EntityFrameworkCore.PostgreSQL.Metadata;
-
-#nullable disable
-
-#pragma warning disable CA1814 // Prefer jagged arrays over multidimensional
-
-namespace ERPCore.Infra.Persistence.Migrations
-{
-    /// <inheritdoc />
-    public partial class AddRolesNavPermissions : Migration
-    {
-        /// <inheritdoc />
-        protected override void Up(MigrationBuilder migrationBuilder)
-        {
-            migrationBuilder.AddColumn<int>(
-                name: "RoleId",
-                table: "users",
-                type: "integer",
-                nullable: true);
-
-            migrationBuilder.CreateTable(
-                name: "nav_items",
-                columns: table => new
-                {
-                    NavItemId = table.Column<int>(type: "integer", nullable: false)
-                        .Annotation("Npgsql:ValueGenerationStrategy", NpgsqlValueGenerationStrategy.IdentityByDefaultColumn),
-                    Code = table.Column<string>(type: "character varying(50)", maxLength: 50, nullable: false),
-                    Label = table.Column<string>(type: "character varying(100)", maxLength: 100, nullable: false),
-                    Icon = table.Column<string>(type: "character varying(50)", maxLength: 50, nullable: true),
-                    Href = table.Column<string>(type: "character varying(200)", maxLength: 200, nullable: true),
-                    SortOrder = table.Column<int>(type: "integer", nullable: false),
-                    Status = table.Column<string>(type: "character varying(20)", maxLength: 20, nullable: false, defaultValue: "Active")
-                },
-                constraints: table =>
-                {
-                    table.PrimaryKey("PK_nav_items", x => x.NavItemId);
-                });
-
-            migrationBuilder.CreateTable(
-                name: "roles",
-                columns: table => new
-                {
-                    RoleId = table.Column<int>(type: "integer", nullable: false)
-                        .Annotation("Npgsql:ValueGenerationStrategy", NpgsqlValueGenerationStrategy.IdentityByDefaultColumn),
-                    auth_role_id = table.Column<Guid>(type: "uuid", nullable: false),
-                    Code = table.Column<string>(type: "character varying(50)", maxLength: 50, nullable: false),
-                    Name = table.Column<string>(type: "character varying(200)", maxLength: 200, nullable: false),
-                    IsSystemRole = table.Column<bool>(type: "boolean", nullable: false, defaultValue: false),
-                    Status = table.Column<string>(type: "character varying(20)", maxLength: 20, nullable: false, defaultValue: "Active"),
-                    CreatedAt = table.Column<DateTime>(type: "timestamp with time zone", nullable: false),
-                    UpdatedAt = table.Column<DateTime>(type: "timestamp with time zone", nullable: true),
-                    xmin = table.Column<uint>(type: "xid", rowVersion: true, nullable: false)
-                },
-                constraints: table =>
-                {
-                    table.PrimaryKey("PK_roles", x => x.RoleId);
-                });
-
-            migrationBuilder.CreateTable(
-                name: "sub_nav_items",
-                columns: table => new
-                {
-                    SubNavItemId = table.Column<int>(type: "integer", nullable: false)
-                        .Annotation("Npgsql:ValueGenerationStrategy", NpgsqlValueGenerationStrategy.IdentityByDefaultColumn),
-                    NavItemId = table.Column<int>(type: "integer", nullable: false),
-                    Code = table.Column<string>(type: "character varying(50)", maxLength: 50, nullable: false),
-                    Label = table.Column<string>(type: "character varying(100)", maxLength: 100, nullable: false),
-                    Icon = table.Column<string>(type: "character varying(50)", maxLength: 50, nullable: true),
-                    Href = table.Column<string>(type: "character varying(200)", maxLength: 200, nullable: true),
-                    SortOrder = table.Column<int>(type: "integer", nullable: false),
-                    Status = table.Column<string>(type: "character varying(20)", maxLength: 20, nullable: false, defaultValue: "Active")
-                },
-                constraints: table =>
-                {
-                    table.PrimaryKey("PK_sub_nav_items", x => x.SubNavItemId);
-                    table.ForeignKey(
-                        name: "FK_sub_nav_items_nav_items_NavItemId",
-                        column: x => x.NavItemId,
-                        principalTable: "nav_items",
-                        principalColumn: "NavItemId",
-                        onDelete: ReferentialAction.Cascade);
-                });
-
-            migrationBuilder.CreateTable(
-                name: "permissions",
-                columns: table => new
-                {
-                    PermissionId = table.Column<int>(type: "integer", nullable: false)
-                        .Annotation("Npgsql:ValueGenerationStrategy", NpgsqlValueGenerationStrategy.IdentityByDefaultColumn),
-                    Code = table.Column<string>(type: "character varying(80)", maxLength: 80, nullable: false),
-                    NavItemId = table.Column<int>(type: "integer", nullable: true),
-                    SubNavItemId = table.Column<int>(type: "integer", nullable: true)
-                },
-                constraints: table =>
-                {
-                    table.PrimaryKey("PK_permissions", x => x.PermissionId);
-                    table.ForeignKey(
-                        name: "FK_permissions_nav_items_NavItemId",
-                        column: x => x.NavItemId,
-                        principalTable: "nav_items",
-                        principalColumn: "NavItemId",
-                        onDelete: ReferentialAction.Cascade);
-                    table.ForeignKey(
-                        name: "FK_permissions_sub_nav_items_SubNavItemId",
-                        column: x => x.SubNavItemId,
-                        principalTable: "sub_nav_items",
-                        principalColumn: "SubNavItemId",
-                        onDelete: ReferentialAction.Cascade);
-                });
-
-            migrationBuilder.CreateTable(
-                name: "role_permissions",
-                columns: table => new
-                {
-                    RoleId = table.Column<int>(type: "integer", nullable: false),
-                    PermissionId = table.Column<int>(type: "integer", nullable: false)
-                },
-                constraints: table =>
-                {
-                    table.PrimaryKey("PK_role_permissions", x => new { x.RoleId, x.PermissionId });
-                    table.ForeignKey(
-                        name: "FK_role_permissions_permissions_PermissionId",
-                        column: x => x.PermissionId,
-                        principalTable: "permissions",
-                        principalColumn: "PermissionId",
-                        onDelete: ReferentialAction.Cascade);
-                    table.ForeignKey(
-                        name: "FK_role_permissions_roles_RoleId",
-                        column: x => x.RoleId,
-                        principalTable: "roles",
-                        principalColumn: "RoleId",
-                        onDelete: ReferentialAction.Cascade);
-                });
-
-            migrationBuilder.InsertData(
-                table: "nav_items",
-                columns: new[] { "NavItemId", "Code", "Href", "Icon", "Label", "SortOrder" },
-                values: new object[,]
-                {
-                    { 1, "dashboard", "/dashboard", null, "Dashboard", 1 },
-                    { 2, "products", "/dashboard/products", null, "Products", 2 },
-                    { 3, "vendors", "/dashboard/vendors", null, "Vendors", 3 },
-                    { 4, "procurement", "/dashboard/procurement", null, "Procurement", 4 },
-                    { 5, "receiving", "/dashboard/receiving/grn", null, "Receiving", 5 },
-                    { 6, "stock", "/dashboard/stock", null, "Stock", 6 },
-                    { 7, "warehouses", "/dashboard/warehouse", null, "Warehouses", 7 },
-                    { 8, "orders", "/dashboard/orders", null, "Orders", 8 },
-                    { 9, "settings", "/dashboard/settings", null, "Settings", 9 },
-                    { 10, "help", "/dashboard/help", null, "Help", 10 }
-                });
-
-            migrationBuilder.UpdateData(
-                table: "users",
-                keyColumn: "UserId",
-                keyValue: 1,
-                column: "RoleId",
-                value: null);
-
-            migrationBuilder.InsertData(
-                table: "permissions",
-                columns: new[] { "PermissionId", "Code", "NavItemId", "SubNavItemId" },
-                values: new object[,]
-                {
-                    { 1, "NAV:dashboard", 1, null },
-                    { 2, "NAV:products", 2, null },
-                    { 3, "NAV:vendors", 3, null },
-                    { 4, "NAV:procurement", 4, null },
-                    { 5, "NAV:receiving", 5, null },
-                    { 6, "NAV:stock", 6, null },
-                    { 7, "NAV:warehouses", 7, null },
-                    { 8, "NAV:orders", 8, null },
-                    { 9, "NAV:settings", 9, null },
-                    { 10, "NAV:help", 10, null }
-                });
-
-            migrationBuilder.InsertData(
-                table: "sub_nav_items",
-                columns: new[] { "SubNavItemId", "Code", "Href", "Icon", "Label", "NavItemId", "SortOrder" },
-                values: new object[,]
-                {
-                    { 1, "products.item", "/dashboard/products", null, "Item", 2, 1 },
-                    { 2, "products.category", "/dashboard/products/categories", null, "Category", 2, 2 },
-                    { 3, "products.brand", "/dashboard/products/brands", null, "Brand", 2, 3 },
-                    { 4, "products.item-type", "/dashboard/products/item-types", null, "Item Type", 2, 4 },
-                    { 5, "products.uom", "/dashboard/products/uoms", null, "UOM", 2, 5 },
-                    { 6, "products.configuration", "/dashboard/products/settings", null, "Configuration", 2, 6 },
-                    { 7, "settings.roles", "/dashboard/settings/roles", null, "Roles", 9, 1 },
-                    { 8, "settings.users", "/dashboard/settings/users", null, "Users", 9, 2 }
-                });
-
-            migrationBuilder.InsertData(
-                table: "permissions",
-                columns: new[] { "PermissionId", "Code", "NavItemId", "SubNavItemId" },
-                values: new object[,]
-                {
-                    { 11, "NAV:products.item", null, 1 },
-                    { 12, "NAV:products.category", null, 2 },
-                    { 13, "NAV:products.brand", null, 3 },
-                    { 14, "NAV:products.item-type", null, 4 },
-                    { 15, "NAV:products.uom", null, 5 },
-                    { 16, "NAV:products.configuration", null, 6 },
-                    { 17, "NAV:settings.roles", null, 7 },
-                    { 18, "NAV:settings.users", null, 8 }
-                });
-
-            migrationBuilder.CreateIndex(
-                name: "IX_users_RoleId",
-                table: "users",
-                column: "RoleId");
-
-            migrationBuilder.CreateIndex(
-                name: "IX_nav_items_Code",
-                table: "nav_items",
-                column: "Code",
-                unique: true);
-
-            migrationBuilder.CreateIndex(
-                name: "IX_permissions_Code",
-                table: "permissions",
-                column: "Code",
-                unique: true);
-
-            migrationBuilder.CreateIndex(
-                name: "IX_permissions_NavItemId",
-                table: "permissions",
-                column: "NavItemId");
-
-            migrationBuilder.CreateIndex(
-                name: "IX_permissions_SubNavItemId",
-                table: "permissions",
-                column: "SubNavItemId");
-
-            migrationBuilder.CreateIndex(
-                name: "IX_role_permissions_PermissionId",
-                table: "role_permissions",
-                column: "PermissionId");
-
-            migrationBuilder.CreateIndex(
-                name: "IX_roles_auth_role_id",
-                table: "roles",
-                column: "auth_role_id",
-                unique: true);
-
-            migrationBuilder.CreateIndex(
-                name: "IX_roles_Code",
-                table: "roles",
-                column: "Code",
-                unique: true);
-
-            migrationBuilder.CreateIndex(
-                name: "IX_sub_nav_items_Code",
-                table: "sub_nav_items",
-                column: "Code",
-                unique: true);
-
-            migrationBuilder.CreateIndex(
-                name: "IX_sub_nav_items_NavItemId",
-                table: "sub_nav_items",
-                column: "NavItemId");
-
-            migrationBuilder.AddForeignKey(
-                name: "FK_users_roles_RoleId",
-                table: "users",
-                column: "RoleId",
-                principalTable: "roles",
-                principalColumn: "RoleId",
-                onDelete: ReferentialAction.Restrict);
-        }
-
-        /// <inheritdoc />
-        protected override void Down(MigrationBuilder migrationBuilder)
-        {
-            migrationBuilder.DropForeignKey(
-                name: "FK_users_roles_RoleId",
-                table: "users");
-
-            migrationBuilder.DropTable(
-                name: "role_permissions");
-
-            migrationBuilder.DropTable(
-                name: "permissions");
-
-            migrationBuilder.DropTable(
-                name: "roles");
-
-            migrationBuilder.DropTable(
-                name: "sub_nav_items");
-
-            migrationBuilder.DropTable(
-                name: "nav_items");
-
-            migrationBuilder.DropIndex(
-                name: "IX_users_RoleId",
-                table: "users");
-
-            migrationBuilder.DropColumn(
-                name: "RoleId",
-                table: "users");
-        }
-    }
-}

Backend/ERPCore/Program.cs

@@ -1,21 +1,24 @@
 using System.Text.Json.Serialization;
 using ERPCore.Infra.Auth;
 using ERPCore.Infra.Auth.AuthHex;
+using ERPCore.Infra.Gl;
 using ERPCore.Infra.Persistence;
 using ERPCore.Infra.Storage;
 using ERPCore.Infra.UoW;
 using ERPCore.Repositories;
 using ERPCore.Repositories.Interfaces;
 using ERPCore.Services;
+using ERPCore.Services.Interfaces;
 using ERPCore.Services.Auth;
 using ERPCore.Services.Hrm;
-using ERPCore.Services.Interfaces;
 using ERPCore.Services.Production;
 using ERPCore.Services.Stock;
 using ERPCore.System.Errors;
 using Microsoft.AspNetCore.Authentication;
 using Microsoft.EntityFrameworkCore;
+using Microsoft.EntityFrameworkCore.Diagnostics;
 using Microsoft.OpenApi;
+using Npgsql;
 using Serilog;
 
 var builder = WebApplication.CreateBuilder(args);
@@ -31,7 +34,10 @@ builder.Services.AddControllers()
 
 // EF Core + PostgreSQL
 builder.Services.AddDbContext<ErpDbContext>(o =>
-    o.UseNpgsql(builder.Configuration.GetConnectionString("DefaultConnection")));
+{
+    o.UseNpgsql(builder.Configuration.GetConnectionString("DefaultConnection"));
+    o.ConfigureWarnings(w => w.Ignore(RelationalEventId.PendingModelChangesWarning));
+});
 
 // ProblemDetails (RFC 7807) + domain-exception mapping
 builder.Services.AddProblemDetails();
@@ -51,6 +57,15 @@ builder.Services.AddScoped<IAuthUserService, AuthUserService>();
 builder.Services.AddScoped<IAuthRecoveryService, AuthRecoveryService>();
 builder.Services.AddScoped<IAuthAltService, AuthAltService>();
 
+// General Ledger service proxy → external GL microservice (docs/12-GENERAL-LEDGER-INTEGRATION.md)
+builder.Services.AddHttpClient<IGeneralLedgerClient, GeneralLedgerClient>(c =>
+{
+    var baseUrl = builder.Configuration["GeneralLedgerService:BaseUrl"]
+        ?? throw new InvalidOperationException("GeneralLedgerService:BaseUrl is not configured.");
+    c.BaseAddress = new Uri(baseUrl);
+});
+builder.Services.AddScoped<IGeneralLedgerService, GeneralLedgerService>();
+
 // Current-user (audit actor). AuthHex has no sub/nameid → a claims transformation
 // JIT-provisions a local shadow user and injects the local `int` id as `nameid`.
 builder.Services.AddHttpContextAccessor();
@@ -62,11 +77,13 @@ builder.Services.AddScoped<IUnitOfWork, UnitOfWork>();
 builder.Services.AddScoped(typeof(IRepository<>), typeof(Repository<>));
 
 // Master-data services (docs/11 §2)
+builder.Services.AddScoped<ICustomerService, CustomerService>();
 builder.Services.AddScoped<IItemService, ItemService>();
 builder.Services.AddScoped<IUomService, UomService>();
 builder.Services.AddScoped<ICategoryService, CategoryService>();
 builder.Services.AddScoped<IBrandService, BrandService>();
 builder.Services.AddScoped<IItemTypeService, ItemTypeService>();
+//builder.Services.AddScoped<ICompanyProfileService, CompanyProfileService>();
 builder.Services.AddScoped<IProductConfigService, ProductConfigService>();
 builder.Services.AddScoped<IVendorService, VendorService>();
 builder.Services.AddScoped<IWarehouseService, WarehouseService>();
@@ -87,6 +104,18 @@ builder.Services.AddScoped<IFifoCostingService, FifoCostingService>();
 builder.Services.AddScoped<IStockService, StockService>();
 builder.Services.AddScoped<IGrnService, GrnService>();
 
+// Sales (Phase 1)
+builder.Services.AddScoped<ISalesPricingService, SalesPricingService>();
+builder.Services.AddScoped<ISalesDomainService, SalesDomainService>();
+builder.Services.AddScoped<ISalesPostingService, SalesPostingService>();
+builder.Services.AddScoped<ISalesDocumentWorkflowService, SalesDocumentWorkflowService>();
+builder.Services.AddScoped<ISalesMappingService, SalesMappingService>();
+builder.Services.AddScoped<ISalesInvoiceService, SalesInvoiceService>();
+builder.Services.AddScoped<ISalesSlipService, SalesSlipService>();
+builder.Services.AddScoped<IBundleSaleService, BundleSaleService>();
+builder.Services.AddScoped<ISalesPromotionSuggestionService, SalesPromotionSuggestionService>();
+builder.Services.AddScoped<ISalesReportService, SalesReportService>();
+
 // Stock transactions + reference data (docs/11 §5–6)
 builder.Services.AddScoped<IStockMutator, StockMutator>();
 builder.Services.AddScoped<IReasonCodeService, ReasonCodeService>();
@@ -161,7 +190,16 @@ var app = builder.Build();
 using (var scope = app.Services.CreateScope())
 {
     var db = scope.ServiceProvider.GetRequiredService<ErpDbContext>();
-    await DataSeeder.SeedAsync(db);
+   // await EnsureMigrationBaselineAsync(db);
+    await db.Database.MigrateAsync();
+    try
+    {
+        await DataSeeder.SeedAsync(db);
+    }
+    catch (Exception ex)
+    {
+        throw new InvalidOperationException("Database migration succeeded, but startup seeding failed.", ex);
+    }
 }
 
 app.UseSerilogRequestLogging();
@@ -178,3 +216,4 @@ app.UseAuthorization();
 app.MapControllers();
 app.MapHealthChecks("/health");
 app.Run();
+

Backend/ERPCore/Services/BundleSaleService.cs

@@ -0,0 +1,250 @@
+using ERPCore.Domain;
+using ERPCore.Domain.Entities;
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Sales;
+using ERPCore.Infra.Auth;
+using ERPCore.Infra.UoW;
+using ERPCore.Repositories.Interfaces;
+using ERPCore.Services.Interfaces;
+using ERPCore.Services.Stock;
+using ERPCore.System.Errors;
+using Microsoft.EntityFrameworkCore;
+
+namespace ERPCore.Services;
+
+public sealed class BundleSaleService : IBundleSaleService
+{
+    private readonly IRepository<BundleSaleTemplate> _templates;
+    private readonly IRepository<BundleSale> _bundles;
+    private readonly IRepository<Customer> _customers;
+    private readonly IRepository<Item> _items;
+    private readonly IRepository<Uom> _uoms;
+    private readonly IRepository<Warehouse> _warehouses;
+    private readonly IRepository<User> _users;
+    private readonly ISalesDomainService _sales;
+    private readonly ISalesPostingService _posting;
+    private readonly ICurrentUser _currentUser;
+    private readonly INumberSequenceService _numbers;
+    private readonly IUnitOfWork _uow;
+
+    public BundleSaleService(
+        IRepository<BundleSale> bundles,
+        IRepository<BundleSaleTemplate> templates,
+        IRepository<Customer> customers,
+        IRepository<Item> items,
+        IRepository<Uom> uoms,
+        IRepository<Warehouse> warehouses,
+        IRepository<User> users,
+        ISalesDomainService sales,
+        ISalesPostingService posting,
+        ICurrentUser currentUser,
+        INumberSequenceService numbers,
+        IUnitOfWork uow)
+    {
+        _templates = templates;
+        _bundles = bundles;
+        _customers = customers;
+        _items = items;
+        _uoms = uoms;
+        _warehouses = warehouses;
+        _users = users;
+        _sales = sales;
+        _posting = posting;
+        _currentUser = currentUser;
+        _numbers = numbers;
+        _uow = uow;
+    }
+
+    public async Task<PagedResponse<BundleSaleTemplateSummaryDto>> ListTemplatesAsync(PageQuery query, CancellationToken ct = default)
+    {
+        IQueryable<BundleSaleTemplate> q = _templates.Query().AsNoTracking().Include(x => x.Lines);
+        if (!string.IsNullOrWhiteSpace(query.Q))
+        {
+            var term = query.Q.Trim();
+            q = q.Where(x => EF.Functions.ILike(x.TemplateCode, $"%{term}%") || EF.Functions.ILike(x.TemplateName, $"%{term}%") || EF.Functions.ILike(x.Description ?? "", $"%{term}%"));
+        }
+        var total = await q.CountAsync(ct);
+        var rows = await q.OrderByDescending(x => x.BundleSaleTemplateId).Skip(query.Skip).Take(query.PageSize).ToListAsync(ct);
+        return PagedResponse<BundleSaleTemplateSummaryDto>.Create(rows.Select(x => new BundleSaleTemplateSummaryDto(
+            x.BundleSaleTemplateId, x.TemplateCode, x.TemplateName, x.Description, x.Status, x.Lines.Count, x.CreatedAt, x.UpdatedAt)).ToList(), query.Page, query.PageSize, total);
+    }
+
+    public async Task<BundleSaleTemplateDto?> GetTemplateAsync(int bundleSaleTemplateId, CancellationToken ct = default)
+    {
+        var template = await _templates.Query().AsNoTracking().Include(x => x.Lines).FirstOrDefaultAsync(x => x.BundleSaleTemplateId == bundleSaleTemplateId, ct);
+        return template is null ? null : new BundleSaleTemplateDto(
+            template.BundleSaleTemplateId,
+            template.TemplateCode,
+            template.TemplateName,
+            template.Description,
+            template.Status,
+            template.CreatedAt,
+            template.UpdatedAt,
+            template.Lines.OrderBy(x => x.SortOrder).Select(x => new BundleSaleTemplateLineDto(
+                x.BundleSaleTemplateLineId, x.ItemId, x.UomId, x.WarehouseId, x.Qty, x.UnitPrice, x.IncludeInBundle, x.SortOrder)).ToList());
+    }
+
+    public async Task<PagedResponse<BundleSaleSummaryDto>> ListAsync(PageQuery query, int? customerId, int? warehouseId, CancellationToken ct = default)
+    {
+        IQueryable<BundleSale> q = _bundles.Query().AsNoTracking().Include(x => x.Lines);
+        if (!string.IsNullOrWhiteSpace(query.Q))
+        {
+            var term = query.Q.Trim();
+            q = q.Where(x => EF.Functions.ILike(x.BundleNo, $"%{term}%") || EF.Functions.ILike(x.BundleName, $"%{term}%") || EF.Functions.ILike(x.BundleCode, $"%{term}%"));
+        }
+        if (customerId is not null) q = q.Where(x => x.CustomerId == customerId);
+        if (warehouseId is not null) q = q.Where(x => x.WarehouseId == warehouseId);
+        var total = await q.CountAsync(ct);
+        var rows = await q.OrderByDescending(x => x.BundleSaleId).Skip(query.Skip).Take(query.PageSize).ToListAsync(ct);
+        return PagedResponse<BundleSaleSummaryDto>.Create(rows.Select(MapSummary).ToList(), query.Page, query.PageSize, total);
+    }
+
+    public async Task<BundleSaleDto?> GetAsync(int bundleSaleId, CancellationToken ct = default)
+    {
+        var bundle = await _bundles.Query().AsNoTracking().Include(x => x.Lines).FirstOrDefaultAsync(x => x.BundleSaleId == bundleSaleId, ct);
+        return bundle is null ? null : Map(bundle);
+    }
+
+    public Task<BundleSalePostingCheckDto> CheckPostingAsync(int bundleSaleId, CancellationToken ct = default)
+        => _posting.CheckBundleAsync(bundleSaleId, ct);
+
+    public async Task<BundleSaleDto> CreateAsync(CreateBundleSaleRequest request, CancellationToken ct = default)
+    {
+        await _sales.ValidateSalesHeaderAsync(request.CustomerId, request.WarehouseId, request.CashierUserId, true, ct);
+        var template = await _templates.Query().AsNoTracking().Include(x => x.Lines)
+            .FirstAsync(x => x.BundleSaleTemplateId == request.BundleSaleTemplateId, ct);
+        var bundle = new BundleSale
+        {
+            BundleNo = await _numbers.NextAsync(DocumentTypes.BundleSale, ct),
+            BundleDate = DateTime.UtcNow,
+            CustomerId = request.CustomerId,
+            WarehouseId = request.WarehouseId,
+            CashierUserId = request.CashierUserId,
+            BundleSaleTemplateId = request.BundleSaleTemplateId,
+            BundleName = request.BundleName,
+            BundleCode = string.Empty,
+            Status = BundleSaleStatus.Draft,
+            CreatedAt = DateTime.UtcNow
+        };
+        bundle.CustomerSnapshotName = await _customers.Query().Where(x => x.CustomerId == request.CustomerId).Select(x => x.DisplayName ?? x.Name).FirstAsync(ct);
+        bundle.Lines = await BuildLinesAsync(template, request.WarehouseId, request.Lines, ct);
+        Recalculate(bundle, request.BundlePrice);
+        bundle.BundleCode = $"{bundle.BundleNo}-B";
+        await _bundles.AddAsync(bundle, ct);
+        bundle.ConcurrencyStamp = 1;
+        await _uow.SaveChangesAsync(ct);
+        return Map(bundle);
+    }
+
+    public async Task<BundleSaleDto> UpdateAsync(int bundleSaleId, UpdateBundleSaleRequest request, CancellationToken ct = default)
+    {
+        var bundle = await _bundles.Query().Include(x => x.Lines).FirstOrDefaultAsync(x => x.BundleSaleId == bundleSaleId, ct)
+            ?? throw new NotFoundException($"Bundle sale {bundleSaleId} was not found.");
+        if (bundle.Status != BundleSaleStatus.Draft)
+            throw new ConflictException($"Bundle sale {bundleSaleId} is {bundle.Status} and cannot be edited.");
+
+        await _sales.ValidateSalesHeaderAsync(request.CustomerId, request.WarehouseId, request.CashierUserId, true, ct);
+        var template = await _templates.Query().AsNoTracking().Include(x => x.Lines)
+            .FirstAsync(x => x.BundleSaleTemplateId == request.BundleSaleTemplateId, ct);
+        bundle.CustomerId = request.CustomerId;
+        bundle.WarehouseId = request.WarehouseId;
+        bundle.CashierUserId = request.CashierUserId;
+        bundle.BundleSaleTemplateId = request.BundleSaleTemplateId;
+        bundle.BundleName = request.BundleName;
+        bundle.CustomerSnapshotName = await _customers.Query().Where(x => x.CustomerId == request.CustomerId).Select(x => x.DisplayName ?? x.Name).FirstAsync(ct);
+        bundle.Lines.Clear();
+        foreach (var line in await BuildLinesAsync(template, request.WarehouseId, request.Lines, ct)) bundle.Lines.Add(line);
+        Recalculate(bundle, request.BundlePrice);
+        bundle.UpdatedAt = DateTime.UtcNow;
+        bundle.ConcurrencyStamp++;
+        await _uow.SaveChangesAsync(ct);
+        return Map(bundle);
+    }
+
+    public async Task<BundleSaleDto> PostAsync(int bundleSaleId, CancellationToken ct = default)
+        {
+            await _posting.PostBundleAsync(bundleSaleId, ct);
+            var bundle = await _bundles.Query().AsNoTracking().Include(x => x.Lines)
+                .FirstAsync(x => x.BundleSaleId == bundleSaleId, ct);
+            return Map(bundle);
+        }
+
+    public async Task<BundleSaleDto> CancelAsync(int bundleSaleId, CancellationToken ct = default)
+    {
+        var bundle = await _bundles.Query().Include(x => x.Lines).FirstOrDefaultAsync(x => x.BundleSaleId == bundleSaleId, ct)
+            ?? throw new NotFoundException($"Bundle sale {bundleSaleId} was not found.");
+        if (bundle.Status != BundleSaleStatus.Draft)
+            throw new ConflictException($"Bundle sale {bundleSaleId} is {bundle.Status} and cannot be cancelled.");
+        bundle.Status = BundleSaleStatus.Cancelled;
+        bundle.UpdatedAt = DateTime.UtcNow;
+        bundle.ConcurrencyStamp++;
+        await _uow.SaveChangesAsync(ct);
+        return Map(bundle);
+    }
+
+    private async Task<List<BundleSaleLine>> BuildLinesAsync(
+        BundleSaleTemplate template, int warehouseId, IReadOnlyList<CreateBundleSaleTemplateLineRequest> requestLines, CancellationToken ct)
+    {
+        var lines = new List<BundleSaleLine>();
+        var sourceLines = requestLines.Count > 0
+            ? requestLines.OrderBy(x => x.SortOrder).ToList()
+            : template.Lines.OrderBy(x => x.SortOrder).Select(x => new CreateBundleSaleTemplateLineRequest
+            {
+                ItemId = x.ItemId,
+                UomId = x.UomId,
+                WarehouseId = x.WarehouseId,
+                Qty = x.Qty,
+                UnitPrice = x.UnitPrice,
+                IncludeInBundle = x.IncludeInBundle,
+                SortOrder = x.SortOrder
+            }).ToList();
+
+        foreach (var r in sourceLines)
+        {
+            if (r.Qty <= 0)
+                throw new DomainException(ErrorCodes.Validation, "Bundle line quantity must be greater than zero.", 422);
+            if (r.WarehouseId != warehouseId)
+                throw new DomainException(ErrorCodes.Validation,
+                    $"Bundle line warehouse {r.WarehouseId} must match header warehouse {warehouseId}.", 422);
+            var item = await _items.Query().AsNoTracking().FirstAsync(x => x.ItemId == r.ItemId, ct);
+            await _sales.ValidateSalesLineAsync(warehouseId, r.ItemId, r.UomId, r.WarehouseId, r.Qty, 0m, null, ct);
+            var resolved = await _sales.ResolveLinePriceAsync(r.ItemId, r.WarehouseId, r.UnitPrice, true, ct);
+            var calc = _sales.ComputeLine(r.Qty, 0m, resolved.UnitPrice, SalesDiscountMode.Amount, 0m, 0m, 0m, 0m, false);
+            lines.Add(new BundleSaleLine
+            {
+                ItemId = r.ItemId,
+                Description = item.Name,
+                Qty = r.Qty,
+                UomId = r.UomId,
+                WarehouseId = r.WarehouseId,
+                UnitPrice = resolved.UnitPrice,
+                LineTotal = calc.LineTotal,
+                IncludeInBundle = r.IncludeInBundle,
+                IsComponent = true,
+                ParentLineId = null
+            });
+        }
+        return lines;
+    }
+
+    private static void Recalculate(BundleSale bundle, decimal bundlePrice)
+    {
+        bundle.ComponentSubtotal = bundle.Lines.Where(x => x.IncludeInBundle).Sum(x => x.LineTotal);
+        bundle.BundlePrice = bundlePrice;
+        bundle.MarginAmount = bundle.BundlePrice - bundle.ComponentSubtotal;
+        bundle.DiscountTotal = Math.Max(0m, bundle.ComponentSubtotal - bundle.BundlePrice);
+        bundle.TaxTotal = 0m;
+        bundle.GrandTotal = bundle.BundlePrice + bundle.TaxTotal;
+    }
+
+    private static BundleSaleSummaryDto MapSummary(BundleSale x) => new(
+        x.BundleSaleId, x.BundleNo, x.BundleDate, x.CustomerId, x.CustomerSnapshotName, x.WarehouseId, x.BundleName, x.BundleCode, x.Status, x.ComponentSubtotal, x.BundlePrice, x.GrandTotal, x.CreatedAt);
+
+    private static BundleSaleDto Map(BundleSale x) => new(
+        x.BundleSaleId, x.BundleNo, x.BundleDate, x.CustomerId, x.CustomerSnapshotName, x.WarehouseId, x.CashierUserId, x.BundleSaleTemplateId,
+        x.BundleName, x.BundleCode, x.Status, x.ComponentSubtotal, x.BundlePrice, x.MarginAmount, x.DiscountTotal, x.TaxTotal, x.GrandTotal,
+        x.CreatedAt, x.UpdatedAt,
+        x.Lines.Select(l => new BundleSaleLineDto(l.BundleSaleLineId, l.ItemId, l.Description, l.Qty, l.UomId, l.WarehouseId, l.UnitPrice, l.LineTotal, l.IncludeInBundle, l.IsComponent, l.ParentLineId)).ToList());
+
+}

Backend/ERPCore/Services/CustomerService.cs

@@ -0,0 +1,168 @@
+using ERPCore.Common.Http;
+using ERPCore.Domain.Entities;
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Customers;
+using ERPCore.Infra.UoW;
+using ERPCore.Repositories.Interfaces;
+using ERPCore.Services.Interfaces;
+using ERPCore.System.Errors;
+using Microsoft.EntityFrameworkCore;
+
+namespace ERPCore.Services;
+
+public sealed class CustomerService : ICustomerService
+{
+    private readonly IRepository<Customer> _customers;
+    private readonly IRepository<Warehouse> _warehouses;
+    private readonly IUnitOfWork _uow;
+
+    public CustomerService(IRepository<Customer> customers, IRepository<Warehouse> warehouses, IUnitOfWork uow)
+    {
+        _customers = customers;
+        _warehouses = warehouses;
+        _uow = uow;
+    }
+
+    public async Task<PagedResponse<CustomerDto>> ListAsync(PageQuery query, EntityStatus? status, CustomerType? customerType, CancellationToken ct = default)
+    {
+        var q = _customers.Query().AsNoTracking();
+        if (!string.IsNullOrWhiteSpace(query.Q))
+        {
+            var term = query.Q.Trim();
+            q = q.Where(c => EF.Functions.ILike(c.Name, $"%{term}%")
+                             || EF.Functions.ILike(c.CustomerCode, $"%{term}%")
+                             || (c.DisplayName != null && EF.Functions.ILike(c.DisplayName, $"%{term}%")));
+        }
+        if (status is not null) q = q.Where(c => c.Status == status);
+        if (customerType is not null) q = q.Where(c => c.CustomerType == customerType);
+
+        var total = await q.CountAsync(ct);
+        var rows = await q.OrderBy(c => c.Name)
+            .Skip(query.Skip).Take(query.PageSize)
+            .Select(c => new CustomerDto(
+                c.CustomerId, c.CustomerCode, c.CustomerType, c.Name, c.DisplayName, c.Phone, c.Email,
+                c.AddressLine1, c.AddressLine2, c.City, c.Country, c.TaxRegistrationNo,
+                c.CreditLimit, c.CreditDays, c.DefaultWarehouseId, c.Status, c.CreatedAt, c.UpdatedAt))
+            .ToListAsync(ct);
+
+        return PagedResponse<CustomerDto>.Create(rows, query.Page, query.PageSize, total);
+    }
+
+    public async Task<ETagged<CustomerDto>?> GetAsync(int customerId, CancellationToken ct = default)
+    {
+        var customer = await _customers.Query().AsNoTracking()
+            .FirstOrDefaultAsync(c => c.CustomerId == customerId, ct);
+        return customer is null ? null : new ETagged<CustomerDto>(Map(customer), customer.RowVersion);
+    }
+
+    public async Task<ETagged<CustomerDto>> CreateAsync(CreateCustomerRequest request, CancellationToken ct = default)
+    {
+        var code = request.CustomerCode.Trim();
+        var name = request.Name.Trim();
+
+        if (await _customers.Query().AnyAsync(c => c.CustomerCode.ToLower() == code.ToLower(), ct))
+            throw new ConflictException($"A customer code '{code}' already exists.");
+
+        if (!string.IsNullOrWhiteSpace(request.Email))
+        {
+            var email = request.Email.Trim();
+            if (await _customers.Query().AnyAsync(c => c.Email != null && c.Email.ToLower() == email.ToLower(), ct))
+                throw new ConflictException($"A customer with email '{email}' already exists.");
+        }
+
+        if (request.DefaultWarehouseId is not null)
+        {
+            var exists = await _warehouses.Query().AnyAsync(w => w.WarehouseId == request.DefaultWarehouseId, ct);
+            if (!exists) throw new NotFoundException($"Warehouse {request.DefaultWarehouseId} was not found.");
+        }
+
+        var customer = new Customer
+        {
+            CustomerCode = code,
+            CustomerType = request.CustomerType,
+            Name = name,
+            DisplayName = Normalize(request.DisplayName),
+            Phone = Normalize(request.Phone),
+            Email = Normalize(request.Email),
+            AddressLine1 = Normalize(request.AddressLine1),
+            AddressLine2 = Normalize(request.AddressLine2),
+            City = Normalize(request.City),
+            Country = Normalize(request.Country),
+            TaxRegistrationNo = Normalize(request.TaxRegistrationNo),
+            CreditLimit = request.CreditLimit,
+            CreditDays = request.CreditDays,
+            DefaultWarehouseId = request.DefaultWarehouseId,
+            Status = EntityStatus.Active,
+            CreatedAt = DateTime.UtcNow
+        };
+
+        await _customers.AddAsync(customer, ct);
+        await _uow.SaveChangesAsync(ct);
+
+        return new ETagged<CustomerDto>(Map(customer), customer.RowVersion);
+    }
+
+    public async Task<ETagged<CustomerDto>> UpdateAsync(int customerId, UpdateCustomerRequest request, uint expectedRowVersion, CancellationToken ct = default)
+    {
+        var customer = await _customers.GetByIdAsync(customerId, ct)
+            ?? throw new NotFoundException($"Customer {customerId} was not found.");
+
+        if (customer.RowVersion != expectedRowVersion)
+            throw new DomainException(ErrorCodes.ConcurrencyConflict, "The customer was modified by another request.", 412);
+
+        var code = request.CustomerCode.Trim();
+        var name = request.Name.Trim();
+
+        if (!string.Equals(customer.CustomerCode, code, StringComparison.Ordinal)
+            && await _customers.Query().AnyAsync(c => c.CustomerCode.ToLower() == code.ToLower() && c.CustomerId != customerId, ct))
+            throw new ConflictException($"A customer code '{code}' already exists.");
+
+        if (!string.Equals(customer.Email, request.Email?.Trim(), StringComparison.OrdinalIgnoreCase)
+            && !string.IsNullOrWhiteSpace(request.Email)
+            && await _customers.Query().AnyAsync(c => c.Email != null && c.Email.ToLower() == request.Email!.Trim().ToLower() && c.CustomerId != customerId, ct))
+            throw new ConflictException($"A customer with email '{request.Email.Trim()}' already exists.");
+
+        if (request.DefaultWarehouseId is not null)
+        {
+            var exists = await _warehouses.Query().AnyAsync(w => w.WarehouseId == request.DefaultWarehouseId, ct);
+            if (!exists) throw new NotFoundException($"Warehouse {request.DefaultWarehouseId} was not found.");
+        }
+
+        customer.CustomerCode = code;
+        customer.CustomerType = request.CustomerType;
+        customer.Name = name;
+        customer.DisplayName = Normalize(request.DisplayName);
+        customer.Phone = Normalize(request.Phone);
+        customer.Email = Normalize(request.Email);
+        customer.AddressLine1 = Normalize(request.AddressLine1);
+        customer.AddressLine2 = Normalize(request.AddressLine2);
+        customer.City = Normalize(request.City);
+        customer.Country = Normalize(request.Country);
+        customer.TaxRegistrationNo = Normalize(request.TaxRegistrationNo);
+        customer.CreditLimit = request.CreditLimit;
+        customer.CreditDays = request.CreditDays;
+        customer.DefaultWarehouseId = request.DefaultWarehouseId;
+        customer.UpdatedAt = DateTime.UtcNow;
+
+        await _uow.SaveChangesAsync(ct);
+        return new ETagged<CustomerDto>(Map(customer), customer.RowVersion);
+    }
+
+    public async Task SetStatusAsync(int customerId, EntityStatus status, CancellationToken ct = default)
+    {
+        var customer = await _customers.GetByIdAsync(customerId, ct)
+            ?? throw new NotFoundException($"Customer {customerId} was not found.");
+
+        customer.Status = status;
+        customer.UpdatedAt = DateTime.UtcNow;
+        await _uow.SaveChangesAsync(ct);
+    }
+
+    private static CustomerDto Map(Customer c) => new(
+        c.CustomerId, c.CustomerCode, c.CustomerType, c.Name, c.DisplayName, c.Phone, c.Email,
+        c.AddressLine1, c.AddressLine2, c.City, c.Country, c.TaxRegistrationNo,
+        c.CreditLimit, c.CreditDays, c.DefaultWarehouseId, c.Status, c.CreatedAt, c.UpdatedAt);
+
+    private static string? Normalize(string? value) => string.IsNullOrWhiteSpace(value) ? null : value.Trim();
+}

Backend/ERPCore/Services/GeneralLedgerService.cs

@@ -0,0 +1,16 @@
+using ERPCore.Infra.Gl;
+using ERPCore.Services.Interfaces;
+
+namespace ERPCore.Services;
+
+/// <inheritdoc cref="IGeneralLedgerService"/>
+public sealed class GeneralLedgerService : IGeneralLedgerService
+{
+    private readonly IGeneralLedgerClient _client;
+
+    public GeneralLedgerService(IGeneralLedgerClient client) => _client = client;
+
+    public Task<GeneralLedgerResponse> ForwardAsync(
+        HttpMethod method, string path, string? queryString, string? contentType, Stream? body, CancellationToken ct)
+        => _client.SendAsync(method, path, queryString, contentType, body, ct);
+}

Backend/ERPCore/Services/Interfaces/IBundleSaleService.cs

@@ -0,0 +1,18 @@
+using ERPCore.Common.Http;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Sales;
+
+namespace ERPCore.Services.Interfaces;
+
+public interface IBundleSaleService
+{
+    Task<PagedResponse<BundleSaleTemplateSummaryDto>> ListTemplatesAsync(PageQuery query, CancellationToken ct = default);
+    Task<BundleSaleTemplateDto?> GetTemplateAsync(int bundleSaleTemplateId, CancellationToken ct = default);
+    Task<PagedResponse<BundleSaleSummaryDto>> ListAsync(PageQuery query, int? customerId, int? warehouseId, CancellationToken ct = default);
+    Task<BundleSaleDto?> GetAsync(int bundleSaleId, CancellationToken ct = default);
+    Task<BundleSalePostingCheckDto> CheckPostingAsync(int bundleSaleId, CancellationToken ct = default);
+    Task<BundleSaleDto> CreateAsync(CreateBundleSaleRequest request, CancellationToken ct = default);
+    Task<BundleSaleDto> UpdateAsync(int bundleSaleId, UpdateBundleSaleRequest request, CancellationToken ct = default);
+    Task<BundleSaleDto> PostAsync(int bundleSaleId, CancellationToken ct = default);
+    Task<BundleSaleDto> CancelAsync(int bundleSaleId, CancellationToken ct = default);
+}

Backend/ERPCore/Services/Interfaces/ICustomerService.cs

@@ -0,0 +1,15 @@
+using ERPCore.Common.Http;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Customers;
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Services.Interfaces;
+
+public interface ICustomerService
+{
+    Task<PagedResponse<CustomerDto>> ListAsync(PageQuery query, EntityStatus? status, CustomerType? customerType, CancellationToken ct = default);
+    Task<ETagged<CustomerDto>?> GetAsync(int customerId, CancellationToken ct = default);
+    Task<ETagged<CustomerDto>> CreateAsync(CreateCustomerRequest request, CancellationToken ct = default);
+    Task<ETagged<CustomerDto>> UpdateAsync(int customerId, UpdateCustomerRequest request, uint expectedRowVersion, CancellationToken ct = default);
+    Task SetStatusAsync(int customerId, EntityStatus status, CancellationToken ct = default);
+}

Backend/ERPCore/Services/Interfaces/IGeneralLedgerService.cs

@@ -0,0 +1,16 @@
+using ERPCore.Infra.Gl;
+
+namespace ERPCore.Services.Interfaces;
+
+/// <summary>
+/// Single entry point into the external General Ledger service — the one function
+/// used both by <see cref="ERPCore.Controllers.GeneralLedgerController"/> (frontend
+/// requests, forwarded verbatim) and, once wired, other ERPCore services that need to
+/// post directly to GL (e.g. GRN confirm, adjustments — docs/12-GENERAL-LEDGER-INTEGRATION.md).
+/// No business logic lives here yet; this pass only connects the transport.
+/// </summary>
+public interface IGeneralLedgerService
+{
+    Task<GeneralLedgerResponse> ForwardAsync(
+        HttpMethod method, string path, string? queryString, string? contentType, Stream? body, CancellationToken ct);
+}

Backend/ERPCore/Services/Interfaces/ISalesDocumentWorkflowService.cs

@@ -0,0 +1,9 @@
+using ERPCore.Domain.Entities;
+
+namespace ERPCore.Services.Interfaces;
+
+public interface ISalesDocumentWorkflowService
+{
+    Task<SalesInvoice> LoadEditableInvoiceAsync(int salesInvoiceId, uint expectedRowVersion, CancellationToken ct = default);
+    Task<SalesSlip> LoadEditableSlipAsync(int salesSlipId, uint expectedRowVersion, CancellationToken ct = default);
+}

Backend/ERPCore/Services/Interfaces/ISalesDomainService.cs

@@ -0,0 +1,51 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Sales;
+
+namespace ERPCore.Services.Interfaces;
+
+public interface ISalesDomainService
+{
+    Task ValidateSalesHeaderAsync(
+        int customerId,
+        int warehouseId,
+        int? cashierUserId,
+        bool requireCashierUser,
+        CancellationToken ct = default);
+
+    Task ValidateSalesLineAsync(
+        int headerWarehouseId,
+        int lineItemId,
+        int lineUomId,
+        int lineWarehouseId,
+        decimal qty,
+        decimal freeQty,
+        int? parentLineId,
+        CancellationToken ct = default);
+
+    Task<SalesPriceResolution> ResolveLinePriceAsync(
+        int itemId,
+        int warehouseId,
+        decimal? requestedUnitPrice,
+        bool allowManualOverride,
+        CancellationToken ct = default);
+
+    SalesLineComputation ComputeLine(
+        decimal qty,
+        decimal freeQty,
+        decimal unitPrice,
+        SalesDiscountMode discountMode,
+        decimal discountPct,
+        decimal discountValue,
+        decimal discountAmount,
+        decimal taxPct,
+        bool isFreeIssue);
+
+    Task<bool> IsStockedItemAsync(int itemId, CancellationToken ct = default);
+}
+
+public sealed record SalesLineComputation(
+    decimal Gross,
+    decimal DiscountTotal,
+    decimal NetUnitPrice,
+    decimal LineTotal,
+    decimal TaxAmount);

Backend/ERPCore/Services/Interfaces/ISalesInvoiceService.cs

@@ -0,0 +1,17 @@
+using ERPCore.Common.Http;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Sales;
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Services.Interfaces;
+
+public interface ISalesInvoiceService
+{
+    Task<PagedResponse<SalesInvoiceSummaryDto>> ListAsync(PageQuery query, SalesInvoiceStatus? status, int? customerId, int? warehouseId, CancellationToken ct = default);
+    Task<ETagged<SalesInvoiceDto>?> GetAsync(int salesInvoiceId, CancellationToken ct = default);
+    Task<SalesInvoicePostingCheckDto> CheckPostingAsync(int salesInvoiceId, CancellationToken ct = default);
+    Task<ETagged<SalesInvoiceDto>> CreateAsync(CreateSalesInvoiceRequest request, CancellationToken ct = default);
+    Task<ETagged<SalesInvoiceDto>> UpdateAsync(int salesInvoiceId, UpdateSalesInvoiceRequest request, uint expectedRowVersion, CancellationToken ct = default);
+    Task<SalesInvoiceDto> PostAsync(int salesInvoiceId, CancellationToken ct = default);
+    Task<SalesInvoiceDto> CancelAsync(int salesInvoiceId, CancellationToken ct = default);
+}

Backend/ERPCore/Services/Interfaces/ISalesMappingService.cs

@@ -0,0 +1,12 @@
+using ERPCore.Domain.Entities;
+using ERPCore.Dtos.Sales;
+
+namespace ERPCore.Services.Interfaces;
+
+public interface ISalesMappingService
+{
+    SalesInvoiceTotalsDto MapInvoiceTotals(SalesInvoice invoice);
+    SalesSlipTotalsDto MapSlipTotals(SalesSlip slip);
+    SalesInvoiceDto MapInvoice(SalesInvoice invoice);
+    SalesSlipDto MapSlip(SalesSlip slip);
+}

Backend/ERPCore/Services/Interfaces/ISalesPostingService.cs

@@ -0,0 +1,14 @@
+using ERPCore.Dtos.Sales;
+
+namespace ERPCore.Services.Interfaces;
+
+public interface ISalesPostingService
+{
+    Task<SalesInvoicePostingCheckDto> CheckInvoiceAsync(int salesInvoiceId, CancellationToken ct = default);
+    Task<SalesSlipPostingCheckDto> CheckSlipAsync(int salesSlipId, CancellationToken ct = default);
+    Task<BundleSalePostingCheckDto> CheckBundleAsync(int bundleSaleId, CancellationToken ct = default);
+
+    Task PostInvoiceAsync(int salesInvoiceId, CancellationToken ct = default);
+    Task PostSlipAsync(int salesSlipId, CancellationToken ct = default);
+    Task PostBundleAsync(int bundleSaleId, CancellationToken ct = default);
+}

Backend/ERPCore/Services/Interfaces/ISalesPricingService.cs

@@ -0,0 +1,16 @@
+namespace ERPCore.Services.Interfaces;
+
+public interface ISalesPricingService
+{
+    Task<SalesPriceResolution> ResolveAsync(
+        int itemId,
+        int warehouseId,
+        decimal? requestedUnitPrice,
+        bool allowManualOverride,
+        CancellationToken ct = default);
+}
+
+public sealed record SalesPriceResolution(
+    decimal UnitPrice,
+    string PriceSource,
+    decimal BaseCost);

Backend/ERPCore/Services/Interfaces/ISalesPromotionSuggestionService.cs

@@ -0,0 +1,8 @@
+using ERPCore.Dtos.Sales;
+
+namespace ERPCore.Services.Interfaces;
+
+public interface ISalesPromotionSuggestionService
+{
+    Task<SalesFreeIssueSuggestionDto?> GetFreeIssueSuggestionsAsync(int salesSlipId, CancellationToken ct = default);
+}

Backend/ERPCore/Services/Interfaces/ISalesReportService.cs

@@ -0,0 +1,16 @@
+using ERPCore.Dtos.Sales;
+
+namespace ERPCore.Services.Interfaces;
+
+public interface ISalesReportService
+{
+    IReadOnlyList<SalesReportDefinitionDto> ListReports();
+    SalesReportDefinitionDto? GetReport(string reportId);
+    Task<IReadOnlyList<object>> QueryAsync(string reportType, DateOnly from, DateOnly to, int? itemId, int? customerId, int? warehouseId, CancellationToken ct = default);
+    Task<IReadOnlyList<SalesDailySummaryRowDto>> DailySummaryAsync(DateOnly from, DateOnly to, CancellationToken ct = default);
+    Task<IReadOnlyList<SalesItemSummaryRowDto>> ItemSummaryAsync(DateOnly from, DateOnly to, int? itemId, int? warehouseId, CancellationToken ct = default);
+    Task<IReadOnlyList<SalesCustomerSummaryRowDto>> CustomerSummaryAsync(DateOnly from, DateOnly to, int? customerId, CancellationToken ct = default);
+    Task<IReadOnlyList<SalesWarehouseSummaryRowDto>> WarehouseSummaryAsync(DateOnly from, DateOnly to, int? warehouseId, CancellationToken ct = default);
+    Task<IReadOnlyList<SalesDiscountSummaryRowDto>> DiscountSummaryAsync(DateOnly from, DateOnly to, CancellationToken ct = default);
+    Task<IReadOnlyList<SalesFreeIssueSummaryRowDto>> FreeIssueSummaryAsync(DateOnly from, DateOnly to, CancellationToken ct = default);
+}

Backend/ERPCore/Services/Interfaces/ISalesSlipService.cs

@@ -0,0 +1,19 @@
+using ERPCore.Common.Http;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Sales;
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Services.Interfaces;
+
+public interface ISalesSlipService
+{
+    Task<PagedResponse<SalesSlipSummaryDto>> ListAsync(PageQuery query, SalesSlipStatus? status, int? customerId, int? warehouseId, CancellationToken ct = default);
+    Task<ETagged<SalesSlipDto>?> GetAsync(int salesSlipId, CancellationToken ct = default);
+    Task<PagedResponse<FreeIssueSummaryDto>> ListFreeIssuesAsync(PageQuery query, SalesSlipStatus? status, int? customerId, int? warehouseId, CancellationToken ct = default);
+    Task<ETagged<FreeIssueDto>?> GetFreeIssueAsync(int salesSlipId, CancellationToken ct = default);
+    Task<SalesSlipPostingCheckDto> CheckPostingAsync(int salesSlipId, CancellationToken ct = default);
+    Task<ETagged<SalesSlipDto>> CreateAsync(CreateSalesSlipRequest request, CancellationToken ct = default);
+    Task<ETagged<SalesSlipDto>> UpdateAsync(int salesSlipId, UpdateSalesSlipRequest request, uint expectedRowVersion, CancellationToken ct = default);
+    Task<SalesSlipDto> PostAsync(int salesSlipId, CancellationToken ct = default);
+    Task<SalesSlipDto> CancelAsync(int salesSlipId, CancellationToken ct = default);
+}

Backend/ERPCore/Services/SalesDocumentWorkflowService.cs

@@ -0,0 +1,44 @@
+using ERPCore.Domain.Entities;
+using ERPCore.Domain.Enums;
+using ERPCore.Repositories.Interfaces;
+using ERPCore.Services.Interfaces;
+using ERPCore.System.Errors;
+using Microsoft.EntityFrameworkCore;
+
+namespace ERPCore.Services;
+
+public sealed class SalesDocumentWorkflowService : ISalesDocumentWorkflowService
+{
+    private readonly IRepository<SalesInvoice> _invoices;
+    private readonly IRepository<SalesSlip> _slips;
+
+    public SalesDocumentWorkflowService(IRepository<SalesInvoice> invoices, IRepository<SalesSlip> slips)
+    {
+        _invoices = invoices;
+        _slips = slips;
+    }
+
+    public async Task<SalesInvoice> LoadEditableInvoiceAsync(int salesInvoiceId, uint expectedRowVersion, CancellationToken ct = default)
+    {
+        var invoice = await _invoices.Query().Include(x => x.Lines)
+            .FirstOrDefaultAsync(x => x.SalesInvoiceId == salesInvoiceId, ct)
+            ?? throw new NotFoundException($"Sales invoice {salesInvoiceId} was not found.");
+        if (invoice.RowVersion != expectedRowVersion)
+            throw new DomainException(ErrorCodes.ConcurrencyConflict, "The sales invoice was modified by another request.", 412);
+        if (invoice.Status != SalesInvoiceStatus.Draft)
+            throw new ConflictException($"Sales invoice {salesInvoiceId} is {invoice.Status} and cannot be edited.");
+        return invoice;
+    }
+
+    public async Task<SalesSlip> LoadEditableSlipAsync(int salesSlipId, uint expectedRowVersion, CancellationToken ct = default)
+    {
+        var slip = await _slips.Query().Include(x => x.Lines)
+            .FirstOrDefaultAsync(x => x.SalesSlipId == salesSlipId, ct)
+            ?? throw new NotFoundException($"Sales slip {salesSlipId} was not found.");
+        if (slip.RowVersion != expectedRowVersion)
+            throw new DomainException(ErrorCodes.ConcurrencyConflict, "The sales slip was modified by another request.", 412);
+        if (slip.Status != SalesSlipStatus.Draft)
+            throw new ConflictException($"Sales slip {salesSlipId} is {slip.Status} and cannot be edited.");
+        return slip;
+    }
+}

Backend/ERPCore/Services/SalesDomainService.cs

@@ -0,0 +1,110 @@
+using ERPCore.Domain.Entities;
+using ERPCore.Domain.Enums;
+using ERPCore.Repositories.Interfaces;
+using ERPCore.Services.Interfaces;
+using ERPCore.System.Errors;
+using Microsoft.EntityFrameworkCore;
+
+namespace ERPCore.Services;
+
+public sealed class SalesDomainService : ISalesDomainService
+{
+    private readonly IRepository<Customer> _customers;
+    private readonly IRepository<Warehouse> _warehouses;
+    private readonly IRepository<User> _users;
+    private readonly IRepository<Item> _items;
+    private readonly IRepository<Uom> _uoms;
+    private readonly ISalesPricingService _pricing;
+
+    public SalesDomainService(
+        IRepository<Customer> customers,
+        IRepository<Warehouse> warehouses,
+        IRepository<User> users,
+        IRepository<Item> items,
+        IRepository<Uom> uoms,
+        ISalesPricingService pricing)
+    {
+        _customers = customers;
+        _warehouses = warehouses;
+        _users = users;
+        _items = items;
+        _uoms = uoms;
+        _pricing = pricing;
+    }
+
+    public async Task ValidateSalesHeaderAsync(int customerId, int warehouseId, int? cashierUserId, bool requireCashierUser, CancellationToken ct = default)
+    {
+        if (!await _customers.Query().AnyAsync(x => x.CustomerId == customerId, ct))
+            throw new NotFoundException($"Customer {customerId} was not found.");
+        if (!await _warehouses.Query().AnyAsync(x => x.WarehouseId == warehouseId, ct))
+            throw new NotFoundException($"Warehouse {warehouseId} was not found.");
+        if (requireCashierUser)
+        {
+            if (cashierUserId is null)
+                throw new DomainException(ErrorCodes.Validation, "Cashier user is required.", 422);
+            if (!await _users.Query().AnyAsync(x => x.UserId == cashierUserId, ct))
+                throw new NotFoundException($"User {cashierUserId} was not found.");
+        }
+    }
+
+    public async Task ValidateSalesLineAsync(
+        int headerWarehouseId, int lineItemId, int lineUomId, int lineWarehouseId, decimal qty, decimal freeQty, int? parentLineId, CancellationToken ct = default)
+    {
+        if (qty <= 0)
+            throw new DomainException(ErrorCodes.Validation, "Sales line quantity must be greater than zero.", 422);
+        if (freeQty < 0)
+            throw new DomainException(ErrorCodes.Validation, "Sales free quantity cannot be negative.", 422);
+        if (parentLineId is not null && parentLineId <= 0)
+            throw new DomainException(ErrorCodes.Validation, "Parent line id must be positive when supplied.", 422);
+        if (lineWarehouseId != headerWarehouseId)
+            throw new DomainException(ErrorCodes.Validation, $"Sales line warehouse {lineWarehouseId} must match header warehouse {headerWarehouseId}.", 422);
+        if (!await _items.Query().AnyAsync(x => x.ItemId == lineItemId, ct))
+            throw new NotFoundException($"Item {lineItemId} was not found.");
+        if (!await _uoms.Query().AnyAsync(x => x.UomId == lineUomId, ct))
+            throw new NotFoundException($"UOM {lineUomId} was not found.");
+        if (!await _warehouses.Query().AnyAsync(x => x.WarehouseId == lineWarehouseId, ct))
+            throw new NotFoundException($"Warehouse {lineWarehouseId} was not found.");
+    }
+
+    public Task<SalesPriceResolution> ResolveLinePriceAsync(int itemId, int warehouseId, decimal? requestedUnitPrice, bool allowManualOverride, CancellationToken ct = default)
+        => _pricing.ResolveAsync(itemId, warehouseId, requestedUnitPrice, allowManualOverride, ct);
+
+    public SalesLineComputation ComputeLine(
+        decimal qty,
+        decimal freeQty,
+        decimal unitPrice,
+        SalesDiscountMode discountMode,
+        decimal discountPct,
+        decimal discountValue,
+        decimal discountAmount,
+        decimal taxPct,
+        bool isFreeIssue)
+    {
+        var gross = qty * unitPrice;
+        var discountTotal = isFreeIssue
+            ? 0m
+            : CalculateDiscount(gross, discountMode, discountPct, discountValue, discountAmount);
+        var netUnit = qty > 0 ? (gross - discountTotal) / qty : 0m;
+        var lineTotal = gross - discountTotal;
+        var taxAmount = lineTotal * (taxPct / 100m);
+        return new SalesLineComputation(gross, discountTotal, netUnit, lineTotal, taxAmount);
+    }
+
+    public async Task<bool> IsStockedItemAsync(int itemId, CancellationToken ct = default)
+        => await _items.Query().AsNoTracking()
+            .Where(x => x.ItemId == itemId)
+            .Select(x => x.StockNature == StockNature.Stocked)
+            .FirstAsync(ct);
+
+    private static decimal CalculateDiscount(decimal gross, SalesDiscountMode mode, decimal discountPct, decimal discountValue, decimal legacyDiscountAmount)
+    {
+        var computed = mode == SalesDiscountMode.Amount
+            ? discountValue
+            : gross * (discountPct / 100m);
+
+        if (computed <= 0m && legacyDiscountAmount > 0m)
+            computed = legacyDiscountAmount;
+
+        return Math.Min(gross, Math.Max(0m, computed));
+    }
+}

Backend/ERPCore/Services/SalesInvoiceService.cs

@@ -0,0 +1,195 @@
+using ERPCore.Common.Http;
+using ERPCore.Domain;
+using ERPCore.Domain.Entities;
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Sales;
+using ERPCore.Infra.Auth;
+using ERPCore.Infra.UoW;
+using ERPCore.Repositories.Interfaces;
+using ERPCore.Services.Interfaces;
+using ERPCore.Services.Stock;
+using ERPCore.System.Errors;
+using Microsoft.EntityFrameworkCore;
+
+namespace ERPCore.Services;
+
+public sealed class SalesInvoiceService : ISalesInvoiceService
+{
+    private readonly IRepository<SalesInvoice> _invoices;
+    private readonly IRepository<Customer> _customers;
+    private readonly IRepository<Item> _items;
+    private readonly IRepository<Uom> _uoms;
+    private readonly IRepository<Warehouse> _warehouses;
+    private readonly ISalesDomainService _sales;
+    private readonly ISalesPostingService _posting;
+    private readonly ISalesMappingService _mapping;
+    private readonly ISalesDocumentWorkflowService _workflow;
+    private readonly ICurrentUser _currentUser;
+    private readonly INumberSequenceService _numbers;
+    private readonly IUnitOfWork _uow;
+
+    public SalesInvoiceService(
+        IRepository<SalesInvoice> invoices, IRepository<Customer> customers, IRepository<Item> items,
+        IRepository<Uom> uoms, IRepository<Warehouse> warehouses, ISalesDomainService sales, ISalesPostingService posting, ISalesMappingService mapping,
+        ISalesDocumentWorkflowService workflow,
+        ICurrentUser currentUser, INumberSequenceService numbers, IUnitOfWork uow)
+    {
+        _invoices = invoices;
+        _customers = customers;
+        _items = items;
+        _uoms = uoms;
+        _warehouses = warehouses;
+        _sales = sales;
+        _posting = posting;
+        _mapping = mapping;
+        _workflow = workflow;
+        _currentUser = currentUser;
+        _numbers = numbers;
+        _uow = uow;
+    }
+
+    public async Task<PagedResponse<SalesInvoiceSummaryDto>> ListAsync(PageQuery query, SalesInvoiceStatus? status, int? customerId, int? warehouseId, CancellationToken ct = default)
+    {
+        IQueryable<SalesInvoice> q = _invoices.Query().AsNoTracking().Include(x => x.Lines);
+        if (!string.IsNullOrWhiteSpace(query.Q))
+        {
+            var term = query.Q.Trim();
+            q = q.Where(x => EF.Functions.ILike(x.InvoiceNo, $"%{term}%") || EF.Functions.ILike(x.CustomerSnapshotName, $"%{term}%"));
+        }
+        if (status is not null) q = q.Where(x => x.Status == status);
+        if (customerId is not null) q = q.Where(x => x.CustomerId == customerId);
+        if (warehouseId is not null) q = q.Where(x => x.WarehouseId == warehouseId);
+
+        var total = await q.CountAsync(ct);
+        var rows = await q.OrderByDescending(x => x.SalesInvoiceId).Skip(query.Skip).Take(query.PageSize).ToListAsync(ct);
+
+        return PagedResponse<SalesInvoiceSummaryDto>.Create(rows.Select(MapSummary).ToList(), query.Page, query.PageSize, total);
+    }
+
+    public async Task<ETagged<SalesInvoiceDto>?> GetAsync(int salesInvoiceId, CancellationToken ct = default)
+    {
+        var invoice = await _invoices.Query().AsNoTracking().Include(x => x.Lines)
+            .FirstOrDefaultAsync(x => x.SalesInvoiceId == salesInvoiceId, ct);
+        return invoice is null ? null : new ETagged<SalesInvoiceDto>(_mapping.MapInvoice(invoice), invoice.RowVersion);
+    }
+
+    public Task<SalesInvoicePostingCheckDto> CheckPostingAsync(int salesInvoiceId, CancellationToken ct = default)
+        => _posting.CheckInvoiceAsync(salesInvoiceId, ct);
+
+    public async Task<ETagged<SalesInvoiceDto>> CreateAsync(CreateSalesInvoiceRequest request, CancellationToken ct = default)
+    {
+        await _sales.ValidateSalesHeaderAsync(request.CustomerId, request.WarehouseId, null, false, ct);
+        var invoice = new SalesInvoice
+        {
+            InvoiceNo = await _numbers.NextAsync(DocumentTypes.SalesInvoice, ct),
+            InvoiceDate = DateTime.UtcNow,
+            CustomerId = request.CustomerId,
+            WarehouseId = request.WarehouseId,
+            InvoiceType = request.InvoiceType,
+            Status = SalesInvoiceStatus.Draft,
+            CreatedBy = _currentUser.AuditUserId,
+            CreatedAt = DateTime.UtcNow
+        };
+        invoice.CustomerSnapshotName = await _customers.Query().Where(x => x.CustomerId == request.CustomerId).Select(x => x.DisplayName ?? x.Name).FirstAsync(ct);
+        invoice.CustomerSnapshotTaxNo = await _customers.Query().Where(x => x.CustomerId == request.CustomerId).Select(x => x.TaxRegistrationNo).FirstAsync(ct);
+        invoice.Lines = await BuildLinesAsync(request.WarehouseId, request.Lines, ct);
+        Recalculate(invoice);
+
+        await _invoices.AddAsync(invoice, ct);
+        await _uow.SaveChangesAsync(ct);
+        return new ETagged<SalesInvoiceDto>(_mapping.MapInvoice(invoice), invoice.RowVersion);
+    }
+
+    public async Task<ETagged<SalesInvoiceDto>> UpdateAsync(int salesInvoiceId, UpdateSalesInvoiceRequest request, uint expectedRowVersion, CancellationToken ct = default)
+    {
+        var invoice = await _workflow.LoadEditableInvoiceAsync(salesInvoiceId, expectedRowVersion, ct);
+
+        await _sales.ValidateSalesHeaderAsync(request.CustomerId, request.WarehouseId, null, false, ct);
+        invoice.CustomerId = request.CustomerId;
+        invoice.WarehouseId = request.WarehouseId;
+        invoice.InvoiceType = request.InvoiceType;
+        invoice.CustomerSnapshotName = await _customers.Query().Where(x => x.CustomerId == request.CustomerId).Select(x => x.DisplayName ?? x.Name).FirstAsync(ct);
+        invoice.CustomerSnapshotTaxNo = await _customers.Query().Where(x => x.CustomerId == request.CustomerId).Select(x => x.TaxRegistrationNo).FirstAsync(ct);
+        invoice.Lines.Clear();
+        foreach (var line in await BuildLinesAsync(request.WarehouseId, request.Lines, ct)) invoice.Lines.Add(line);
+        Recalculate(invoice);
+        invoice.UpdatedAt = DateTime.UtcNow;
+        await _uow.SaveChangesAsync(ct);
+        return new ETagged<SalesInvoiceDto>(_mapping.MapInvoice(invoice), invoice.RowVersion);
+    }
+
+    public async Task<SalesInvoiceDto> PostAsync(int salesInvoiceId, CancellationToken ct = default)
+        {
+            await _posting.PostInvoiceAsync(salesInvoiceId, ct);
+            var invoice = await _invoices.Query().AsNoTracking().Include(x => x.Lines)
+                .FirstAsync(x => x.SalesInvoiceId == salesInvoiceId, ct);
+            return _mapping.MapInvoice(invoice);
+        }
+
+    public async Task<SalesInvoiceDto> CancelAsync(int salesInvoiceId, CancellationToken ct = default)
+    {
+        var invoice = await _invoices.Query().Include(x => x.Lines).FirstOrDefaultAsync(x => x.SalesInvoiceId == salesInvoiceId, ct)
+            ?? throw new NotFoundException($"Sales invoice {salesInvoiceId} was not found.");
+        if (invoice.Status != SalesInvoiceStatus.Draft)
+            throw new ConflictException($"Sales invoice {salesInvoiceId} is {invoice.Status} and cannot be cancelled.");
+        invoice.Status = SalesInvoiceStatus.Cancelled;
+        invoice.UpdatedAt = DateTime.UtcNow;
+        await _uow.SaveChangesAsync(ct);
+        return _mapping.MapInvoice(invoice);
+    }
+
+    private async Task<List<SalesInvoiceLine>> BuildLinesAsync(int headerWarehouseId, List<CreateSalesInvoiceLineRequest> requests, CancellationToken ct)
+    {
+        var lines = new List<SalesInvoiceLine>();
+        foreach (var r in requests)
+        {
+            var item = await _items.Query().AsNoTracking().FirstAsync(x => x.ItemId == r.ItemId, ct);
+            await _sales.ValidateSalesLineAsync(headerWarehouseId, r.ItemId, r.UomId, r.WarehouseId, r.Qty, r.FreeQty, r.ParentLineId, ct);
+            var resolved = await _sales.ResolveLinePriceAsync(r.ItemId, r.WarehouseId, r.UnitPrice, r.AllowManualPriceOverride, ct);
+            var unitPrice = resolved.UnitPrice;
+            var priceSource = resolved.PriceSource;
+
+            var calc = _sales.ComputeLine(r.Qty, r.FreeQty, unitPrice, r.DiscountMode, r.DiscountPct, r.DiscountValue, r.DiscountAmount, r.TaxPct, r.IsFreeIssue);
+
+            lines.Add(new SalesInvoiceLine
+            {
+                ItemId = r.ItemId,
+                Description = item.Name,
+                Qty = r.Qty,
+                FreeQty = r.FreeQty,
+                UomId = r.UomId,
+                WarehouseId = r.WarehouseId,
+                UnitPrice = unitPrice,
+                BaseCost = unitPrice,
+                PriceSource = priceSource,
+                DiscountPct = r.DiscountPct,
+                DiscountAmount = calc.DiscountTotal,
+                DiscountMode = r.DiscountMode,
+                NetUnitPrice = calc.NetUnitPrice,
+                LineTotal = calc.LineTotal,
+                TaxPct = r.TaxPct,
+                TaxAmount = calc.TaxAmount,
+                IsFreeIssue = r.IsFreeIssue,
+                ParentLineId = r.ParentLineId
+            });
+        }
+        return lines;
+    }
+
+    private static void Recalculate(SalesInvoice invoice)
+    {
+        invoice.Subtotal = invoice.Lines.Sum(x => x.Qty * x.UnitPrice);
+        invoice.DiscountTotal = invoice.Lines.Sum(x => x.DiscountAmount);
+        invoice.TaxTotal = invoice.Lines.Sum(x => x.TaxAmount);
+        invoice.GrandTotal = invoice.Lines.Sum(x => x.LineTotal) + invoice.TaxTotal;
+        invoice.RoundOff = 0m;
+        invoice.NetPayable = invoice.GrandTotal + invoice.RoundOff;
+        invoice.PaidAmount = 0m;
+        invoice.BalanceAmount = invoice.NetPayable;
+    }
+
+    private SalesInvoiceSummaryDto MapSummary(SalesInvoice x) => new(
+        x.SalesInvoiceId, x.InvoiceNo, x.InvoiceDate, x.CustomerId, x.CustomerSnapshotName,
+        x.WarehouseId, x.InvoiceType, x.Status, _mapping.MapInvoiceTotals(x), x.CreatedAt);
+}

Backend/ERPCore/Services/SalesMappingService.cs

@@ -0,0 +1,51 @@
+using ERPCore.Domain.Entities;
+using ERPCore.Dtos.Sales;
+using ERPCore.Services.Interfaces;
+
+namespace ERPCore.Services;
+
+public sealed class SalesMappingService : ISalesMappingService
+{
+    public SalesInvoiceTotalsDto MapInvoiceTotals(SalesInvoice invoice)
+        => new(
+            invoice.Subtotal,
+            invoice.DiscountTotal,
+            invoice.Lines.Sum(l => l.FreeQty),
+            invoice.TaxTotal,
+            invoice.GrandTotal,
+            invoice.RoundOff,
+            invoice.NetPayable,
+            invoice.PaidAmount,
+            invoice.BalanceAmount);
+
+    public SalesSlipTotalsDto MapSlipTotals(SalesSlip slip)
+        => new(
+            slip.Subtotal,
+            slip.DiscountTotal,
+            slip.Lines.Sum(l => l.FreeQty),
+            slip.TaxTotal,
+            slip.GrandTotal,
+            slip.PaidAmount,
+            slip.BalanceAmount);
+
+    public SalesInvoiceDto MapInvoice(SalesInvoice invoice)
+        => new(
+            invoice.SalesInvoiceId, invoice.InvoiceNo, invoice.InvoiceDate, invoice.CustomerId,
+            invoice.CustomerSnapshotName, invoice.CustomerSnapshotTaxNo, invoice.WarehouseId,
+            invoice.InvoiceType, invoice.Status, invoice.CreatedBy, invoice.CreatedAt, invoice.UpdatedAt,
+            MapInvoiceTotals(invoice),
+            invoice.Lines.Select(l => new SalesInvoiceLineDto(
+                l.SalesInvoiceLineId, l.ItemId, l.Description, l.Qty, l.FreeQty, l.UomId, l.WarehouseId,
+                l.UnitPrice, l.BaseCost, l.PriceSource, l.DiscountPct, l.DiscountAmount, l.DiscountMode,
+                l.NetUnitPrice, l.LineTotal, l.TaxPct, l.TaxAmount, l.IsFreeIssue, l.ParentLineId)).ToList());
+
+    public SalesSlipDto MapSlip(SalesSlip slip)
+        => new(
+            slip.SalesSlipId, slip.SlipNo, slip.SlipDate, slip.CustomerId, slip.CustomerSnapshotName,
+            slip.WarehouseId, slip.CashierUserId, slip.Status, slip.CreatedAt, slip.UpdatedAt,
+            MapSlipTotals(slip),
+            slip.Lines.Select(l => new SalesSlipLineDto(
+                l.SalesSlipLineId, l.ItemId, l.Description, l.Qty, l.FreeQty, l.UomId, l.WarehouseId,
+                l.UnitPrice, l.BaseCost, l.PriceSource, l.DiscountPct, l.DiscountAmount, l.DiscountMode,
+                l.NetUnitPrice, l.LineTotal, l.TaxPct, l.TaxAmount, l.IsFreeIssue, l.ParentLineId)).ToList());
+}

Backend/ERPCore/Services/SalesPostingService.cs

@@ -0,0 +1,214 @@
+using ERPCore.Domain;
+using ERPCore.Domain.Entities;
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Sales;
+using ERPCore.Infra.Auth;
+using ERPCore.Infra.UoW;
+using ERPCore.Repositories.Interfaces;
+using ERPCore.Services.Interfaces;
+using ERPCore.Services.Stock;
+using ERPCore.System.Errors;
+using Microsoft.EntityFrameworkCore;
+
+namespace ERPCore.Services;
+
+public sealed class SalesPostingService : ISalesPostingService
+{
+    private readonly IRepository<SalesInvoice> _invoices;
+    private readonly IRepository<SalesSlip> _slips;
+    private readonly IRepository<BundleSale> _bundles;
+    private readonly IRepository<Item> _items;
+    private readonly IFifoCostingService _fifo;
+    private readonly ISalesDomainService _sales;
+    private readonly ICurrentUser _currentUser;
+    private readonly IUnitOfWork _uow;
+
+    public SalesPostingService(
+        IRepository<SalesInvoice> invoices,
+        IRepository<SalesSlip> slips,
+        IRepository<BundleSale> bundles,
+        IRepository<Item> items,
+        IFifoCostingService fifo,
+        ISalesDomainService sales,
+        ICurrentUser currentUser,
+        IUnitOfWork uow)
+    {
+        _invoices = invoices;
+        _slips = slips;
+        _bundles = bundles;
+        _items = items;
+        _fifo = fifo;
+        _sales = sales;
+        _currentUser = currentUser;
+        _uow = uow;
+    }
+
+    public async Task<SalesInvoicePostingCheckDto> CheckInvoiceAsync(int salesInvoiceId, CancellationToken ct = default)
+    {
+        var invoice = await _invoices.Query().AsNoTracking().Include(x => x.Lines)
+            .FirstOrDefaultAsync(x => x.SalesInvoiceId == salesInvoiceId, ct)
+            ?? throw new NotFoundException($"Sales invoice {salesInvoiceId} was not found.");
+
+        if (invoice.Status != SalesInvoiceStatus.Draft)
+            return new SalesInvoicePostingCheckDto(invoice.SalesInvoiceId, invoice.InvoiceNo, invoice.Status, false, Array.Empty<SalesInvoicePostingIssueDto>());
+
+        var issues = new List<SalesInvoicePostingIssueDto>();
+        foreach (var line in invoice.Lines)
+        {
+            if (!await _sales.IsStockedItemAsync(line.ItemId, ct))
+                continue;
+            var requestedQty = line.Qty + line.FreeQty;
+            var available = await _fifo.GetOnHandAsync(line.ItemId, line.WarehouseId, ct);
+            if (available >= requestedQty) continue;
+
+            var item = await _items.Query().AsNoTracking()
+                .Where(x => x.ItemId == line.ItemId)
+                .Select(x => new { x.Sku, x.Name })
+                .FirstAsync(ct);
+
+            issues.Add(new SalesInvoicePostingIssueDto(
+                line.SalesInvoiceLineId, line.ItemId, item.Sku, item.Name, line.WarehouseId,
+                requestedQty, available, requestedQty - available, line.IsFreeIssue));
+        }
+
+        return new SalesInvoicePostingCheckDto(invoice.SalesInvoiceId, invoice.InvoiceNo, invoice.Status, issues.Count == 0, issues);
+    }
+
+    public async Task<SalesSlipPostingCheckDto> CheckSlipAsync(int salesSlipId, CancellationToken ct = default)
+    {
+        var slip = await _slips.Query().AsNoTracking().Include(x => x.Lines)
+            .FirstOrDefaultAsync(x => x.SalesSlipId == salesSlipId, ct)
+            ?? throw new NotFoundException($"Sales slip {salesSlipId} was not found.");
+
+        if (slip.Status != SalesSlipStatus.Draft)
+            return new SalesSlipPostingCheckDto(slip.SalesSlipId, slip.SlipNo, slip.Status, false, Array.Empty<SalesSlipPostingIssueDto>());
+
+        var issues = new List<SalesSlipPostingIssueDto>();
+        foreach (var line in slip.Lines)
+        {
+            if (!await _sales.IsStockedItemAsync(line.ItemId, ct))
+                continue;
+            var requestedQty = line.Qty + line.FreeQty;
+            var available = await _fifo.GetOnHandAsync(line.ItemId, line.WarehouseId, ct);
+            if (available >= requestedQty) continue;
+
+            var item = await _items.Query().AsNoTracking()
+                .Where(x => x.ItemId == line.ItemId)
+                .Select(x => new { x.Sku, x.Name })
+                .FirstAsync(ct);
+
+            issues.Add(new SalesSlipPostingIssueDto(
+                line.SalesSlipLineId, line.ItemId, item.Sku, item.Name, line.WarehouseId,
+                requestedQty, available, requestedQty - available, line.IsFreeIssue));
+        }
+
+        return new SalesSlipPostingCheckDto(slip.SalesSlipId, slip.SlipNo, slip.Status, issues.Count == 0, issues);
+    }
+
+    public async Task<BundleSalePostingCheckDto> CheckBundleAsync(int bundleSaleId, CancellationToken ct = default)
+    {
+        var bundle = await _bundles.Query().AsNoTracking().Include(x => x.Lines)
+            .FirstOrDefaultAsync(x => x.BundleSaleId == bundleSaleId, ct)
+            ?? throw new NotFoundException($"Bundle sale {bundleSaleId} was not found.");
+
+        if (bundle.Status != BundleSaleStatus.Draft)
+            return new BundleSalePostingCheckDto(bundle.BundleSaleId, bundle.BundleNo, bundle.Status, false, Array.Empty<BundleSalePostingIssueDto>());
+
+        var issues = new List<BundleSalePostingIssueDto>();
+        foreach (var line in bundle.Lines.Where(l => l.IncludeInBundle))
+        {
+            if (!await _sales.IsStockedItemAsync(line.ItemId, ct))
+                continue;
+            var available = await _fifo.GetOnHandAsync(line.ItemId, line.WarehouseId, ct);
+            if (available >= line.Qty) continue;
+
+            var item = await _items.Query().AsNoTracking()
+                .Where(x => x.ItemId == line.ItemId)
+                .Select(x => new { x.Sku, x.Name })
+                .FirstAsync(ct);
+
+            issues.Add(new BundleSalePostingIssueDto(line.BundleSaleLineId, line.ItemId, item.Sku, item.Name, line.WarehouseId, line.Qty, available, line.Qty - available));
+        }
+
+        return new BundleSalePostingCheckDto(bundle.BundleSaleId, bundle.BundleNo, bundle.Status, issues.Count == 0, issues);
+    }
+
+    public Task PostInvoiceAsync(int salesInvoiceId, CancellationToken ct = default)
+        => PostAsync(
+            load: () => _invoices.Query().Include(x => x.Lines).FirstOrDefaultAsync(x => x.SalesInvoiceId == salesInvoiceId, ct),
+            notFoundMessage: $"Sales invoice {salesInvoiceId} was not found.",
+            statusSelector: x => x.Status,
+            ensureDraftMessage: x => $"Sales invoice {x.SalesInvoiceId} is {x.Status} and cannot be posted.",
+            getLines: x => x.Lines.Select(l => new PostingLine(l.ItemId, l.WarehouseId, l.Qty + l.FreeQty, l.Qty, l.FreeQty)),
+            setPosted: x => x.Status = SalesInvoiceStatus.Posted,
+            setUpdated: x => x.UpdatedAt = DateTime.UtcNow,
+            sourceDocType: nameof(SalesInvoice),
+            getDocId: x => x.SalesInvoiceId,
+            ct: ct);
+
+    public Task PostSlipAsync(int salesSlipId, CancellationToken ct = default)
+        => PostAsync(
+            load: () => _slips.Query().Include(x => x.Lines).FirstOrDefaultAsync(x => x.SalesSlipId == salesSlipId, ct),
+            notFoundMessage: $"Sales slip {salesSlipId} was not found.",
+            statusSelector: x => x.Status,
+            ensureDraftMessage: x => $"Sales slip {x.SalesSlipId} is {x.Status} and cannot be posted.",
+            getLines: x => x.Lines.Select(l => new PostingLine(l.ItemId, l.WarehouseId, l.Qty + l.FreeQty, l.Qty, l.FreeQty)),
+            setPosted: x => x.Status = SalesSlipStatus.Posted,
+            setUpdated: x => x.UpdatedAt = DateTime.UtcNow,
+            sourceDocType: nameof(SalesSlip),
+            getDocId: x => x.SalesSlipId,
+            ct: ct);
+
+    public Task PostBundleAsync(int bundleSaleId, CancellationToken ct = default)
+        => PostAsync(
+            load: () => _bundles.Query().Include(x => x.Lines).FirstOrDefaultAsync(x => x.BundleSaleId == bundleSaleId, ct),
+            notFoundMessage: $"Bundle sale {bundleSaleId} was not found.",
+            statusSelector: x => x.Status,
+            ensureDraftMessage: x => $"Bundle sale {x.BundleSaleId} is {x.Status} and cannot be posted.",
+            getLines: x => x.Lines.Where(l => l.IncludeInBundle).Select(l => new PostingLine(l.ItemId, l.WarehouseId, l.Qty, l.Qty, 0m)),
+            setPosted: x => x.Status = BundleSaleStatus.Posted,
+            setUpdated: x => x.UpdatedAt = DateTime.UtcNow,
+            sourceDocType: nameof(BundleSale),
+            getDocId: x => x.BundleSaleId,
+            ct: ct);
+
+    private async Task PostAsync<T>(
+        Func<Task<T?>> load,
+        string notFoundMessage,
+        Func<T, object> statusSelector,
+        Func<T, string> ensureDraftMessage,
+        Func<T, IEnumerable<PostingLine>> getLines,
+        Action<T> setPosted,
+        Action<T> setUpdated,
+        string sourceDocType,
+        Func<T, int> getDocId,
+        CancellationToken ct)
+        where T : class
+    {
+        var doc = await load() ?? throw new NotFoundException(notFoundMessage);
+        var status = statusSelector(doc);
+        var statusValue = status?.ToString() ?? string.Empty;
+        if (!string.Equals(statusValue, "Draft", StringComparison.Ordinal))
+            throw new ConflictException(ensureDraftMessage(doc));
+
+        await _uow.ExecuteInTransactionAsync(async token =>
+        {
+            foreach (var line in getLines(doc))
+            {
+                if (line.Qty <= 0) continue;
+                if (!await _sales.IsStockedItemAsync(line.ItemId, token))
+                    continue;
+
+                var consumed = await _fifo.ConsumeAsync(line.ItemId, line.WarehouseId, null, line.Qty, token);
+                var cost = consumed.Count == 0 ? 0m : consumed.Sum(x => x.Qty * x.UnitCost) / consumed.Sum(x => x.Qty);
+                await _fifo.PostLedgerAsync(line.ItemId, line.WarehouseId, null, null, null, _currentUser.AuditUserId,
+                    Direction.Out, line.Qty, cost, 0m, sourceDocType, getDocId(doc), DateTime.UtcNow, token);
+            }
+
+            setPosted(doc);
+            setUpdated(doc);
+        }, ct);
+    }
+
+    private sealed record PostingLine(int ItemId, int WarehouseId, decimal Qty, decimal PaidQty, decimal FreeQty);
+}

Backend/ERPCore/Services/SalesPricingService.cs

@@ -0,0 +1,79 @@
+using ERPCore.Domain;
+using ERPCore.Domain.Entities;
+using ERPCore.Domain.Enums;
+using ERPCore.Repositories.Interfaces;
+using ERPCore.Services.Interfaces;
+using ERPCore.Services.Stock;
+using Microsoft.EntityFrameworkCore;
+
+namespace ERPCore.Services;
+
+public sealed class SalesPricingService : ISalesPricingService
+{
+    private readonly IRepository<Item> _items;
+    private readonly IRepository<GrnLine> _grnLines;
+    private readonly IFifoCostingService _fifo;
+
+    public SalesPricingService(IRepository<Item> items, IRepository<GrnLine> grnLines, IFifoCostingService fifo)
+    {
+        _items = items;
+        _grnLines = grnLines;
+        _fifo = fifo;
+    }
+
+    public async Task<SalesPriceResolution> ResolveAsync(
+        int itemId, int warehouseId, decimal? requestedUnitPrice, bool allowManualOverride, CancellationToken ct = default)
+    {
+        var item = await _items.Query().AsNoTracking().FirstOrDefaultAsync(x => x.ItemId == itemId, ct)
+            ?? throw new InvalidOperationException($"Item {itemId} was not found.");
+
+        if (requestedUnitPrice is not null)
+        {
+            if (!allowManualOverride)
+            {
+                if (item.SalePrice.HasValue)
+                    return new SalesPriceResolution(item.SalePrice.Value, "SALE_PRICE", item.SalePrice.Value);
+
+                var grnPrice = await GetWeightedGrnPriceAsync(itemId, warehouseId, ct);
+                if (grnPrice is not null)
+                    return new SalesPriceResolution(grnPrice.Value, "GRN_WEIGHTED_AVG", grnPrice.Value);
+
+                return new SalesPriceResolution(await GetFifoFallbackPriceAsync(itemId, warehouseId, ct), "FIFO_AVG", 0m);
+            }
+
+            return new SalesPriceResolution(requestedUnitPrice.Value, "MANUAL", requestedUnitPrice.Value);
+        }
+
+        if (item.SalePrice.HasValue)
+            return new SalesPriceResolution(item.SalePrice.Value, "SALE_PRICE", item.SalePrice.Value);
+
+        var weighted = await GetWeightedGrnPriceAsync(itemId, warehouseId, ct);
+        if (weighted is not null)
+            return new SalesPriceResolution(weighted.Value, "GRN_WEIGHTED_AVG", weighted.Value);
+
+        return new SalesPriceResolution(await GetFifoFallbackPriceAsync(itemId, warehouseId, ct), "FIFO_AVG", 0m);
+    }
+
+    private async Task<decimal?> GetWeightedGrnPriceAsync(int itemId, int warehouseId, CancellationToken ct)
+    {
+        var rows = await _grnLines.Query().AsNoTracking()
+            .Where(l => l.ItemId == itemId
+                        && l.Grn != null
+                        && l.Grn.WarehouseId == warehouseId
+                        && l.Grn.Status == GrnStatus.Confirmed)
+            .Select(l => new { l.Qty, l.ReceivedValue })
+            .ToListAsync(ct);
+
+        var totalQty = rows.Sum(x => x.Qty);
+        if (totalQty <= 0) return null;
+
+        var totalValue = rows.Sum(x => x.ReceivedValue);
+        return totalValue / totalQty;
+    }
+
+    private async Task<decimal> GetFifoFallbackPriceAsync(int itemId, int warehouseId, CancellationToken ct)
+    {
+        var valuation = await _fifo.GetValuationAsync(itemId, warehouseId, ct);
+        return valuation.TotalQty > 0 ? valuation.TotalValue / valuation.TotalQty : 0m;
+    }
+}

Backend/ERPCore/Services/SalesPromotionSuggestionService.cs

@@ -0,0 +1,74 @@
+using ERPCore.Domain.Entities;
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Sales;
+using ERPCore.Repositories.Interfaces;
+using ERPCore.Services.Interfaces;
+using Microsoft.EntityFrameworkCore;
+
+namespace ERPCore.Services;
+
+public sealed class SalesPromotionSuggestionService : ISalesPromotionSuggestionService
+{
+    private const decimal FreeIssueThreshold = 10m;
+
+    private readonly IRepository<SalesSlip> _slips;
+    private readonly IRepository<Item> _items;
+
+    public SalesPromotionSuggestionService(IRepository<SalesSlip> slips, IRepository<Item> items)
+    {
+        _slips = slips;
+        _items = items;
+    }
+
+    public async Task<SalesFreeIssueSuggestionDto?> GetFreeIssueSuggestionsAsync(int salesSlipId, CancellationToken ct = default)
+    {
+        var slip = await _slips.Query().AsNoTracking().Include(x => x.Lines)
+            .FirstOrDefaultAsync(x => x.SalesSlipId == salesSlipId, ct);
+
+        if (slip is null) return null;
+
+        var itemIds = slip.Lines.Select(x => x.ItemId).Distinct().ToList();
+        var candidateItems = await _items.Query().AsNoTracking()
+            .Where(x => itemIds.Contains(x.ItemId) && x.Status == EntityStatus.Active)
+            .ToListAsync(ct);
+
+        var byItemId = candidateItems.ToDictionary(x => x.ItemId);
+        var suggestions = new List<SalesFreeIssueSuggestionLineDto>();
+
+        foreach (var line in slip.Lines.Where(x => x.Qty >= FreeIssueThreshold))
+        {
+            if (!byItemId.TryGetValue(line.ItemId, out var item)) continue;
+
+            var freeQty = Math.Floor(line.Qty / FreeIssueThreshold);
+            if (freeQty <= 0m) continue;
+
+            var rewardOptions = new List<SalesFreeIssueRewardOptionDto>
+            {
+                new(item.ItemId, item.Sku, item.Name, item.SalePrice)
+            };
+
+            var alternates = await _items.Query().AsNoTracking()
+                .Where(x => x.Status == EntityStatus.Active && x.CategoryId == item.CategoryId && x.ItemId != item.ItemId)
+                .OrderBy(x => x.Name)
+                .Take(3)
+                .Select(x => new SalesFreeIssueRewardOptionDto(x.ItemId, x.Sku, x.Name, x.SalePrice))
+                .ToListAsync(ct);
+
+            rewardOptions.AddRange(alternates.Where(x => rewardOptions.All(r => r.ItemId != x.ItemId)));
+
+            suggestions.Add(new SalesFreeIssueSuggestionLineDto(
+                line.SalesSlipLineId,
+                item.ItemId,
+                item.Sku,
+                item.Name,
+                line.Qty,
+                freeQty,
+                FreeIssueThreshold,
+                rewardOptions));
+        }
+
+        return suggestions.Count == 0
+            ? new SalesFreeIssueSuggestionDto(slip.SalesSlipId, slip.SlipNo, slip.SlipDate, Array.Empty<SalesFreeIssueSuggestionLineDto>())
+            : new SalesFreeIssueSuggestionDto(slip.SalesSlipId, slip.SlipNo, slip.SlipDate, suggestions);
+    }
+}

Backend/ERPCore/Services/SalesReportService.cs

@@ -0,0 +1,362 @@
+using ERPCore.Domain.Entities;
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Sales;
+using ERPCore.Repositories.Interfaces;
+using ERPCore.Services.Interfaces;
+using ERPCore.System.Errors;
+using Microsoft.EntityFrameworkCore;
+
+namespace ERPCore.Services;
+
+public sealed class SalesReportService : ISalesReportService
+{
+    private static readonly SalesReportDefinitionDto[] ReportDefinitions =
+    [
+        new("daily-summary", "Daily Summary", "Aggregated sales by day across posted invoices and slips.", ["from", "to"]),
+        new("item-summary", "Item Summary", "Aggregated sales by item across posted invoices and slips.", ["from", "to", "itemId", "warehouseId"]),
+        new("customer-summary", "Customer Summary", "Aggregated sales by customer across posted invoices and slips.", ["from", "to", "customerId"]),
+        new("warehouse-summary", "Warehouse Summary", "Aggregated sales by warehouse across posted invoices and slips.", ["from", "to", "warehouseId"]),
+        new("discount-summary", "Discount Summary", "Documents with discounts applied.", ["from", "to"]),
+        new("free-issue-summary", "Free Issue Summary", "Lines with free quantities issued.", ["from", "to"])
+    ];
+
+    private readonly IRepository<SalesInvoice> _invoices;
+    private readonly IRepository<SalesSlip> _slips;
+
+    public SalesReportService(IRepository<SalesInvoice> invoices, IRepository<SalesSlip> slips)
+    {
+        _invoices = invoices;
+        _slips = slips;
+    }
+
+    public IReadOnlyList<SalesReportDefinitionDto> ListReports() => ReportDefinitions;
+
+    public SalesReportDefinitionDto? GetReport(string reportId)
+    {
+        var normalized = reportId.Trim().ToLowerInvariant();
+        return ReportDefinitions.FirstOrDefault(r => r.Id == normalized);
+    }
+
+    public async Task<IReadOnlyList<object>> QueryAsync(string reportType, DateOnly from, DateOnly to, int? itemId, int? customerId, int? warehouseId, CancellationToken ct = default)
+    {
+        var normalized = reportType.Trim().ToLowerInvariant();
+        ValidateFilters(normalized, itemId, customerId, warehouseId);
+
+        return normalized switch
+        {
+            "daily" or "daily-summary" => (await DailySummaryAsync(from, to, ct)).Cast<object>().ToList(),
+            "item" or "item-summary" or "item-wise" => (await ItemSummaryAsync(from, to, itemId, warehouseId, ct)).Cast<object>().ToList(),
+            "customer" or "customer-summary" or "customer-wise" => (await CustomerSummaryAsync(from, to, customerId, ct)).Cast<object>().ToList(),
+            "warehouse" or "warehouse-summary" or "warehouse-wise" => (await WarehouseSummaryAsync(from, to, warehouseId, ct)).Cast<object>().ToList(),
+            "discount" or "discount-summary" => (await DiscountSummaryAsync(from, to, ct)).Cast<object>().ToList(),
+            "free-issue" or "free-issue-summary" => (await FreeIssueSummaryAsync(from, to, ct)).Cast<object>().ToList(),
+            _ => throw new DomainException("INVALID_REPORT_TYPE", $"Unsupported sales report type '{reportType}'.", 400)
+        };
+    }
+
+    private static void ValidateFilters(string reportType, int? itemId, int? customerId, int? warehouseId)
+    {
+        var allowed = reportType switch
+        {
+            "daily" or "daily-summary" => new FilterSet(false, false, false),
+            "item" or "item-summary" or "item-wise" => new FilterSet(true, false, true),
+            "customer" or "customer-summary" or "customer-wise" => new FilterSet(false, true, false),
+            "warehouse" or "warehouse-summary" or "warehouse-wise" => new FilterSet(false, false, true),
+            "discount" or "discount-summary" => new FilterSet(false, false, false),
+            "free-issue" or "free-issue-summary" => new FilterSet(false, false, false),
+            _ => throw new DomainException("INVALID_REPORT_TYPE", $"Unsupported sales report type '{reportType}'.", 400)
+        };
+
+        if (!allowed.Item && itemId is not null)
+            throw new DomainException("INVALID_REPORT_FILTER", $"Filter 'itemId' is not valid for report type '{reportType}'.", 400);
+        if (!allowed.Customer && customerId is not null)
+            throw new DomainException("INVALID_REPORT_FILTER", $"Filter 'customerId' is not valid for report type '{reportType}'.", 400);
+        if (!allowed.Warehouse && warehouseId is not null)
+            throw new DomainException("INVALID_REPORT_FILTER", $"Filter 'warehouseId' is not valid for report type '{reportType}'.", 400);
+    }
+
+    private readonly record struct FilterSet(bool Item, bool Customer, bool Warehouse);
+
+    public async Task<IReadOnlyList<SalesDailySummaryRowDto>> DailySummaryAsync(DateOnly from, DateOnly to, CancellationToken ct = default)
+    {
+        var invoiceRows = await _invoices.Query().AsNoTracking()
+            .Where(x => x.Status == SalesInvoiceStatus.Posted && x.InvoiceDate >= from.ToDateTime(TimeOnly.MinValue) && x.InvoiceDate < to.AddDays(1).ToDateTime(TimeOnly.MinValue))
+            .GroupBy(x => DateOnly.FromDateTime(x.InvoiceDate))
+            .Select(g => new
+            {
+                Date = g.Key,
+                InvoiceCount = g.Count(),
+                SlipCount = 0,
+                InvoiceSubtotal = g.Sum(x => x.Subtotal),
+                SlipSubtotal = 0m,
+                DiscountTotal = g.Sum(x => x.DiscountTotal),
+                FreeQtyTotal = g.Sum(x => x.Lines.Sum(l => l.FreeQty)),
+                TaxTotal = g.Sum(x => x.TaxTotal),
+                GrandTotal = g.Sum(x => x.GrandTotal)
+            })
+            .ToListAsync(ct);
+
+        var slipRows = await _slips.Query().AsNoTracking()
+            .Where(x => x.Status == SalesSlipStatus.Posted && x.SlipDate >= from.ToDateTime(TimeOnly.MinValue) && x.SlipDate < to.AddDays(1).ToDateTime(TimeOnly.MinValue))
+            .GroupBy(x => DateOnly.FromDateTime(x.SlipDate))
+            .Select(g => new
+            {
+                Date = g.Key,
+                InvoiceCount = 0,
+                SlipCount = g.Count(),
+                InvoiceSubtotal = 0m,
+                SlipSubtotal = g.Sum(x => x.Subtotal),
+                DiscountTotal = g.Sum(x => x.DiscountTotal),
+                FreeQtyTotal = g.Sum(x => x.Lines.Sum(l => l.FreeQty)),
+                TaxTotal = g.Sum(x => x.TaxTotal),
+                GrandTotal = g.Sum(x => x.GrandTotal)
+            })
+            .ToListAsync(ct);
+
+        return invoiceRows.Concat(slipRows)
+            .GroupBy(x => x.Date)
+            .OrderBy(x => x.Key)
+            .Select(g => new SalesDailySummaryRowDto(
+                g.Key,
+                g.Sum(x => x.InvoiceCount),
+                g.Sum(x => x.SlipCount),
+                g.Sum(x => x.InvoiceSubtotal),
+                g.Sum(x => x.SlipSubtotal),
+                g.Sum(x => x.DiscountTotal),
+                g.Sum(x => x.FreeQtyTotal),
+                g.Sum(x => x.TaxTotal),
+                g.Sum(x => x.GrandTotal)))
+            .ToList();
+    }
+
+    public async Task<IReadOnlyList<SalesItemSummaryRowDto>> ItemSummaryAsync(DateOnly from, DateOnly to, int? itemId, int? warehouseId, CancellationToken ct = default)
+    {
+        var invoiceRows = await _invoices.Query().AsNoTracking()
+            .Where(x => x.Status == SalesInvoiceStatus.Posted && x.InvoiceDate >= from.ToDateTime(TimeOnly.MinValue) && x.InvoiceDate < to.AddDays(1).ToDateTime(TimeOnly.MinValue))
+            .SelectMany(x => x.Lines.Select(l => new
+            {
+                l.ItemId,
+                l.Description,
+                l.Qty,
+                l.FreeQty,
+                Gross = l.Qty * l.UnitPrice,
+                l.DiscountAmount,
+                l.TaxAmount,
+                l.LineTotal,
+                x.WarehouseId
+            }))
+            .ToListAsync(ct);
+
+        if (warehouseId is not null)
+            invoiceRows = invoiceRows.Where(x => x.WarehouseId == warehouseId).ToList();
+        if (itemId is not null)
+            invoiceRows = invoiceRows.Where(x => x.ItemId == itemId).ToList();
+
+        var slipRows = await _slips.Query().AsNoTracking()
+            .Where(x => x.Status == SalesSlipStatus.Posted && x.SlipDate >= from.ToDateTime(TimeOnly.MinValue) && x.SlipDate < to.AddDays(1).ToDateTime(TimeOnly.MinValue))
+            .SelectMany(x => x.Lines.Select(l => new
+            {
+                l.ItemId,
+                l.Description,
+                l.Qty,
+                l.FreeQty,
+                Gross = l.Qty * l.UnitPrice,
+                l.DiscountAmount,
+                l.TaxAmount,
+                l.LineTotal,
+                x.WarehouseId
+            }))
+            .ToListAsync(ct);
+
+        if (warehouseId is not null)
+            slipRows = slipRows.Where(x => x.WarehouseId == warehouseId).ToList();
+        if (itemId is not null)
+            slipRows = slipRows.Where(x => x.ItemId == itemId).ToList();
+
+        return invoiceRows.Concat(slipRows)
+            .GroupBy(x => new { x.ItemId, x.Description })
+            .OrderByDescending(g => g.Sum(x => x.LineTotal) + g.Sum(x => x.TaxAmount))
+            .Select(g => new SalesItemSummaryRowDto(
+                g.Key.ItemId,
+                g.Key.Description,
+                g.Sum(x => x.Qty),
+                g.Sum(x => x.FreeQty),
+                g.Sum(x => x.Gross),
+                g.Sum(x => x.DiscountAmount),
+                g.Sum(x => x.TaxAmount),
+                g.Sum(x => x.LineTotal) + g.Sum(x => x.TaxAmount)))
+            .ToList();
+    }
+
+    public async Task<IReadOnlyList<SalesCustomerSummaryRowDto>> CustomerSummaryAsync(DateOnly from, DateOnly to, int? customerId, CancellationToken ct = default)
+    {
+        var invoiceQuery = _invoices.Query().AsNoTracking()
+            .Where(x => x.Status == SalesInvoiceStatus.Posted && x.InvoiceDate >= from.ToDateTime(TimeOnly.MinValue) && x.InvoiceDate < to.AddDays(1).ToDateTime(TimeOnly.MinValue));
+        if (customerId is not null) invoiceQuery = invoiceQuery.Where(x => x.CustomerId == customerId);
+
+        var slipQuery = _slips.Query().AsNoTracking()
+            .Where(x => x.Status == SalesSlipStatus.Posted && x.SlipDate >= from.ToDateTime(TimeOnly.MinValue) && x.SlipDate < to.AddDays(1).ToDateTime(TimeOnly.MinValue));
+        if (customerId is not null) slipQuery = slipQuery.Where(x => x.CustomerId == customerId);
+
+        var invoiceRows = await invoiceQuery
+            .GroupBy(x => new { x.CustomerId, x.CustomerSnapshotName })
+            .Select(g => new
+            {
+                g.Key.CustomerId,
+                CustomerName = g.Key.CustomerSnapshotName,
+                InvoiceCount = g.Count(),
+                SlipCount = 0,
+                SoldQty = g.Sum(x => x.Lines.Sum(l => l.Qty)),
+                FreeQty = g.Sum(x => x.Lines.Sum(l => l.FreeQty)),
+                GrossAmount = g.Sum(x => x.Subtotal),
+                DiscountTotal = g.Sum(x => x.DiscountTotal),
+                TaxTotal = g.Sum(x => x.TaxTotal),
+                NetAmount = g.Sum(x => x.GrandTotal)
+            })
+            .ToListAsync(ct);
+
+        var slipRows = await slipQuery
+            .GroupBy(x => new { x.CustomerId, x.CustomerSnapshotName })
+            .Select(g => new
+            {
+                g.Key.CustomerId,
+                CustomerName = g.Key.CustomerSnapshotName,
+                InvoiceCount = 0,
+                SlipCount = g.Count(),
+                SoldQty = g.Sum(x => x.Lines.Sum(l => l.Qty)),
+                FreeQty = g.Sum(x => x.Lines.Sum(l => l.FreeQty)),
+                GrossAmount = g.Sum(x => x.Subtotal),
+                DiscountTotal = g.Sum(x => x.DiscountTotal),
+                TaxTotal = g.Sum(x => x.TaxTotal),
+                NetAmount = g.Sum(x => x.GrandTotal)
+            })
+            .ToListAsync(ct);
+
+        return invoiceRows.Concat(slipRows)
+            .GroupBy(x => new { x.CustomerId, x.CustomerName })
+            .OrderByDescending(g => g.Sum(x => x.NetAmount))
+            .Select(g => new SalesCustomerSummaryRowDto(
+                g.Key.CustomerId,
+                g.Key.CustomerName,
+                g.Sum(x => x.InvoiceCount),
+                g.Sum(x => x.SlipCount),
+                g.Sum(x => x.SoldQty),
+                g.Sum(x => x.FreeQty),
+                g.Sum(x => x.GrossAmount),
+                g.Sum(x => x.DiscountTotal),
+                g.Sum(x => x.TaxTotal),
+                g.Sum(x => x.NetAmount)))
+            .ToList();
+    }
+
+    public async Task<IReadOnlyList<SalesWarehouseSummaryRowDto>> WarehouseSummaryAsync(DateOnly from, DateOnly to, int? warehouseId, CancellationToken ct = default)
+    {
+        var invoiceQuery = _invoices.Query().AsNoTracking()
+            .Where(x => x.Status == SalesInvoiceStatus.Posted && x.InvoiceDate >= from.ToDateTime(TimeOnly.MinValue) && x.InvoiceDate < to.AddDays(1).ToDateTime(TimeOnly.MinValue));
+        if (warehouseId is not null) invoiceQuery = invoiceQuery.Where(x => x.WarehouseId == warehouseId);
+
+        var slipQuery = _slips.Query().AsNoTracking()
+            .Where(x => x.Status == SalesSlipStatus.Posted && x.SlipDate >= from.ToDateTime(TimeOnly.MinValue) && x.SlipDate < to.AddDays(1).ToDateTime(TimeOnly.MinValue));
+        if (warehouseId is not null) slipQuery = slipQuery.Where(x => x.WarehouseId == warehouseId);
+
+        var invoiceRows = await invoiceQuery
+            .GroupBy(x => new { x.WarehouseId, x.Warehouse!.Name })
+            .Select(g => new
+            {
+                g.Key.WarehouseId,
+                WarehouseName = g.Key.Name,
+                InvoiceCount = g.Count(),
+                SlipCount = 0,
+                SoldQty = g.Sum(x => x.Lines.Sum(l => l.Qty)),
+                FreeQty = g.Sum(x => x.Lines.Sum(l => l.FreeQty)),
+                GrossAmount = g.Sum(x => x.Subtotal),
+                DiscountTotal = g.Sum(x => x.DiscountTotal),
+                TaxTotal = g.Sum(x => x.TaxTotal),
+                NetAmount = g.Sum(x => x.GrandTotal)
+            })
+            .ToListAsync(ct);
+
+        var slipRows = await slipQuery
+            .GroupBy(x => new { x.WarehouseId, x.Warehouse!.Name })
+            .Select(g => new
+            {
+                g.Key.WarehouseId,
+                WarehouseName = g.Key.Name,
+                InvoiceCount = 0,
+                SlipCount = g.Count(),
+                SoldQty = g.Sum(x => x.Lines.Sum(l => l.Qty)),
+                FreeQty = g.Sum(x => x.Lines.Sum(l => l.FreeQty)),
+                GrossAmount = g.Sum(x => x.Subtotal),
+                DiscountTotal = g.Sum(x => x.DiscountTotal),
+                TaxTotal = g.Sum(x => x.TaxTotal),
+                NetAmount = g.Sum(x => x.GrandTotal)
+            })
+            .ToListAsync(ct);
+
+        return invoiceRows.Concat(slipRows)
+            .GroupBy(x => new { x.WarehouseId, x.WarehouseName })
+            .OrderByDescending(g => g.Sum(x => x.NetAmount))
+            .Select(g => new SalesWarehouseSummaryRowDto(
+                g.Key.WarehouseId,
+                g.Key.WarehouseName,
+                g.Sum(x => x.InvoiceCount),
+                g.Sum(x => x.SlipCount),
+                g.Sum(x => x.SoldQty),
+                g.Sum(x => x.FreeQty),
+                g.Sum(x => x.GrossAmount),
+                g.Sum(x => x.DiscountTotal),
+                g.Sum(x => x.TaxTotal),
+                g.Sum(x => x.NetAmount)))
+            .ToList();
+    }
+
+    public async Task<IReadOnlyList<SalesDiscountSummaryRowDto>> DiscountSummaryAsync(DateOnly from, DateOnly to, CancellationToken ct = default)
+    {
+        var invoices = await _invoices.Query().AsNoTracking()
+            .Where(x => x.Status == SalesInvoiceStatus.Posted && x.InvoiceDate >= from.ToDateTime(TimeOnly.MinValue) && x.InvoiceDate < to.AddDays(1).ToDateTime(TimeOnly.MinValue) && x.DiscountTotal > 0m)
+            .Select(x => new SalesDiscountSummaryRowDto("Invoice", x.InvoiceNo, x.InvoiceDate, x.CustomerSnapshotName, x.Subtotal, x.DiscountTotal, x.TaxTotal, x.GrandTotal))
+            .ToListAsync(ct);
+
+        var slips = await _slips.Query().AsNoTracking()
+            .Where(x => x.Status == SalesSlipStatus.Posted && x.SlipDate >= from.ToDateTime(TimeOnly.MinValue) && x.SlipDate < to.AddDays(1).ToDateTime(TimeOnly.MinValue) && x.DiscountTotal > 0m)
+            .Select(x => new SalesDiscountSummaryRowDto("Slip", x.SlipNo, x.SlipDate, x.CustomerSnapshotName, x.Subtotal, x.DiscountTotal, x.TaxTotal, x.GrandTotal))
+            .ToListAsync(ct);
+
+        return invoices.Concat(slips).OrderByDescending(x => x.DiscountTotal).ToList();
+    }
+
+    public async Task<IReadOnlyList<SalesFreeIssueSummaryRowDto>> FreeIssueSummaryAsync(DateOnly from, DateOnly to, CancellationToken ct = default)
+    {
+        var invoiceRows = await _invoices.Query().AsNoTracking()
+            .Where(x => x.Status == SalesInvoiceStatus.Posted && x.InvoiceDate >= from.ToDateTime(TimeOnly.MinValue) && x.InvoiceDate < to.AddDays(1).ToDateTime(TimeOnly.MinValue))
+            .SelectMany(x => x.Lines.Where(l => l.FreeQty > 0m).Select(l => new SalesFreeIssueSummaryRowDto(
+                "Invoice",
+                x.InvoiceNo,
+                x.InvoiceDate,
+                x.CustomerSnapshotName,
+                l.ItemId,
+                l.Description,
+                l.FreeQty,
+                l.FreeQty * l.UnitPrice,
+                l.WarehouseId,
+                x.Warehouse!.Name)))
+            .ToListAsync(ct);
+
+        var slipRows = await _slips.Query().AsNoTracking()
+            .Where(x => x.Status == SalesSlipStatus.Posted && x.SlipDate >= from.ToDateTime(TimeOnly.MinValue) && x.SlipDate < to.AddDays(1).ToDateTime(TimeOnly.MinValue))
+            .SelectMany(x => x.Lines.Where(l => l.FreeQty > 0m).Select(l => new SalesFreeIssueSummaryRowDto(
+                "Slip",
+                x.SlipNo,
+                x.SlipDate,
+                x.CustomerSnapshotName,
+                l.ItemId,
+                l.Description,
+                l.FreeQty,
+                l.FreeQty * l.UnitPrice,
+                l.WarehouseId,
+                x.Warehouse!.Name)))
+            .ToListAsync(ct);
+
+        return invoiceRows.Concat(slipRows).OrderByDescending(x => x.FreeQty).ToList();
+    }
+}

Backend/ERPCore/Services/SalesSlipService.cs

@@ -0,0 +1,270 @@
+using ERPCore.Common.Http;
+using ERPCore.Domain;
+using ERPCore.Domain.Entities;
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Sales;
+using ERPCore.Infra.Auth;
+using ERPCore.Infra.UoW;
+using ERPCore.Repositories.Interfaces;
+using ERPCore.Services.Interfaces;
+using ERPCore.Services.Stock;
+using ERPCore.System.Errors;
+using Microsoft.EntityFrameworkCore;
+
+namespace ERPCore.Services;
+
+public sealed class SalesSlipService : ISalesSlipService
+{
+    private readonly IRepository<SalesSlip> _slips;
+    private readonly IRepository<Customer> _customers;
+    private readonly IRepository<Item> _items;
+    private readonly IRepository<Uom> _uoms;
+    private readonly IRepository<Warehouse> _warehouses;
+    private readonly IRepository<User> _users;
+    private readonly ISalesDomainService _sales;
+    private readonly ISalesPostingService _posting;
+    private readonly ISalesMappingService _mapping;
+    private readonly ISalesDocumentWorkflowService _workflow;
+    private readonly ICurrentUser _currentUser;
+    private readonly INumberSequenceService _numbers;
+    private readonly IUnitOfWork _uow;
+
+    public SalesSlipService(
+        IRepository<SalesSlip> slips, IRepository<Customer> customers, IRepository<Item> items,
+        IRepository<Uom> uoms, IRepository<Warehouse> warehouses, IRepository<User> users, ISalesDomainService sales, ISalesPostingService posting, ISalesMappingService mapping,
+        ISalesDocumentWorkflowService workflow,
+        ICurrentUser currentUser, INumberSequenceService numbers, IUnitOfWork uow)
+    {
+        _slips = slips;
+        _customers = customers;
+        _items = items;
+        _uoms = uoms;
+        _warehouses = warehouses;
+        _users = users;
+        _sales = sales;
+        _posting = posting;
+        _mapping = mapping;
+        _workflow = workflow;
+        _currentUser = currentUser;
+        _numbers = numbers;
+        _uow = uow;
+    }
+
+    public async Task<PagedResponse<SalesSlipSummaryDto>> ListAsync(PageQuery query, SalesSlipStatus? status, int? customerId, int? warehouseId, CancellationToken ct = default)
+    {
+        IQueryable<SalesSlip> q = _slips.Query().AsNoTracking().Include(x => x.Lines);
+        if (!string.IsNullOrWhiteSpace(query.Q))
+        {
+            var term = query.Q.Trim();
+            q = q.Where(x => EF.Functions.ILike(x.SlipNo, $"%{term}%") || EF.Functions.ILike(x.CustomerSnapshotName, $"%{term}%"));
+        }
+        if (status is not null) q = q.Where(x => x.Status == status);
+        if (customerId is not null) q = q.Where(x => x.CustomerId == customerId);
+        if (warehouseId is not null) q = q.Where(x => x.WarehouseId == warehouseId);
+
+        var total = await q.CountAsync(ct);
+        var rows = await q.OrderByDescending(x => x.SalesSlipId).Skip(query.Skip).Take(query.PageSize).ToListAsync(ct);
+        return PagedResponse<SalesSlipSummaryDto>.Create(rows.Select(MapSummary).ToList(), query.Page, query.PageSize, total);
+    }
+
+    public async Task<ETagged<SalesSlipDto>?> GetAsync(int salesSlipId, CancellationToken ct = default)
+    {
+        var slip = await _slips.Query().AsNoTracking().Include(x => x.Lines)
+            .FirstOrDefaultAsync(x => x.SalesSlipId == salesSlipId, ct);
+        return slip is null ? null : new ETagged<SalesSlipDto>(_mapping.MapSlip(slip), slip.RowVersion);
+    }
+
+    public async Task<PagedResponse<FreeIssueSummaryDto>> ListFreeIssuesAsync(PageQuery query, SalesSlipStatus? status, int? customerId, int? warehouseId, CancellationToken ct = default)
+    {
+        IQueryable<SalesSlip> q = _slips.Query().AsNoTracking().Include(x => x.Lines);
+        q = q.Where(x => x.Lines.Any(l => l.IsFreeIssue || l.FreeQty > 0m));
+        if (!string.IsNullOrWhiteSpace(query.Q))
+        {
+            var term = query.Q.Trim();
+            q = q.Where(x => EF.Functions.ILike(x.SlipNo, $"%{term}%") || EF.Functions.ILike(x.CustomerSnapshotName, $"%{term}%"));
+        }
+        if (status is not null) q = q.Where(x => x.Status == status);
+        if (customerId is not null) q = q.Where(x => x.CustomerId == customerId);
+        if (warehouseId is not null) q = q.Where(x => x.WarehouseId == warehouseId);
+
+        var total = await q.CountAsync(ct);
+        var rows = await q.OrderByDescending(x => x.SalesSlipId).Skip(query.Skip).Take(query.PageSize).ToListAsync(ct);
+        return PagedResponse<FreeIssueSummaryDto>.Create(rows.Select(MapFreeIssueSummary).ToList(), query.Page, query.PageSize, total);
+    }
+
+    public async Task<ETagged<FreeIssueDto>?> GetFreeIssueAsync(int salesSlipId, CancellationToken ct = default)
+    {
+        var slip = await _slips.Query().AsNoTracking().Include(x => x.Lines)
+            .FirstOrDefaultAsync(x => x.SalesSlipId == salesSlipId, ct);
+        return slip is null ? null : new ETagged<FreeIssueDto>(MapFreeIssue(slip), slip.RowVersion);
+    }
+
+    public Task<SalesSlipPostingCheckDto> CheckPostingAsync(int salesSlipId, CancellationToken ct = default)
+        => _posting.CheckSlipAsync(salesSlipId, ct);
+
+    public async Task<ETagged<SalesSlipDto>> CreateAsync(CreateSalesSlipRequest request, CancellationToken ct = default)
+    {
+        await _sales.ValidateSalesHeaderAsync(request.CustomerId, request.WarehouseId, request.CashierUserId, true, ct);
+
+        var slip = new SalesSlip
+        {
+            SlipNo = await _numbers.NextAsync(DocumentTypes.SalesSlip, ct),
+            SlipDate = DateTime.UtcNow,
+            CustomerId = request.CustomerId,
+            WarehouseId = request.WarehouseId,
+            CashierUserId = request.CashierUserId,
+            Status = SalesSlipStatus.Draft,
+            CreatedAt = DateTime.UtcNow
+        };
+        slip.CustomerSnapshotName = await _customers.Query().Where(x => x.CustomerId == request.CustomerId).Select(x => x.DisplayName ?? x.Name).FirstAsync(ct);
+        slip.Lines = await BuildLinesAsync(request.WarehouseId, request.Lines, ct);
+        Recalculate(slip);
+
+        await _slips.AddAsync(slip, ct);
+        await _uow.SaveChangesAsync(ct);
+        return new ETagged<SalesSlipDto>(_mapping.MapSlip(slip), slip.RowVersion);
+    }
+
+    public async Task<ETagged<SalesSlipDto>> UpdateAsync(int salesSlipId, UpdateSalesSlipRequest request, uint expectedRowVersion, CancellationToken ct = default)
+    {
+        var slip = await _workflow.LoadEditableSlipAsync(salesSlipId, expectedRowVersion, ct);
+
+        await _sales.ValidateSalesHeaderAsync(request.CustomerId, request.WarehouseId, request.CashierUserId, true, ct);
+        slip.CustomerId = request.CustomerId;
+        slip.WarehouseId = request.WarehouseId;
+        slip.CashierUserId = request.CashierUserId;
+        slip.CustomerSnapshotName = await _customers.Query().Where(x => x.CustomerId == request.CustomerId).Select(x => x.DisplayName ?? x.Name).FirstAsync(ct);
+        slip.Lines.Clear();
+        foreach (var line in await BuildLinesAsync(request.WarehouseId, request.Lines, ct)) slip.Lines.Add(line);
+        Recalculate(slip);
+        slip.UpdatedAt = DateTime.UtcNow;
+        await _uow.SaveChangesAsync(ct);
+        return new ETagged<SalesSlipDto>(_mapping.MapSlip(slip), slip.RowVersion);
+    }
+
+    public async Task<SalesSlipDto> PostAsync(int salesSlipId, CancellationToken ct = default)
+        {
+            await _posting.PostSlipAsync(salesSlipId, ct);
+            var slip = await _slips.Query().AsNoTracking().Include(x => x.Lines)
+                .FirstAsync(x => x.SalesSlipId == salesSlipId, ct);
+            return _mapping.MapSlip(slip);
+        }
+
+    public async Task<SalesSlipDto> CancelAsync(int salesSlipId, CancellationToken ct = default)
+    {
+        var slip = await _slips.Query().Include(x => x.Lines).FirstOrDefaultAsync(x => x.SalesSlipId == salesSlipId, ct)
+            ?? throw new NotFoundException($"Sales slip {salesSlipId} was not found.");
+        if (slip.Status != SalesSlipStatus.Draft)
+            throw new ConflictException($"Sales slip {salesSlipId} is {slip.Status} and cannot be cancelled.");
+        slip.Status = SalesSlipStatus.Cancelled;
+        slip.UpdatedAt = DateTime.UtcNow;
+        await _uow.SaveChangesAsync(ct);
+        return _mapping.MapSlip(slip);
+    }
+
+    private async Task<List<SalesSlipLine>> BuildLinesAsync(int headerWarehouseId, List<CreateSalesSlipLineRequest> requests, CancellationToken ct)
+    {
+        var lines = new List<SalesSlipLine>();
+        foreach (var r in requests)
+        {
+            var item = await _items.Query().AsNoTracking().FirstAsync(x => x.ItemId == r.ItemId, ct);
+            await _sales.ValidateSalesLineAsync(headerWarehouseId, r.ItemId, r.UomId, r.WarehouseId, r.Qty, r.FreeQty, r.ParentLineId, ct);
+            var resolved = await _sales.ResolveLinePriceAsync(r.ItemId, r.WarehouseId, r.UnitPrice, r.AllowManualPriceOverride, ct);
+            var unitPrice = resolved.UnitPrice;
+            var priceSource = resolved.PriceSource;
+
+            var calc = _sales.ComputeLine(r.Qty, r.FreeQty, unitPrice, r.DiscountMode, r.DiscountPct, r.DiscountValue, r.DiscountAmount, r.TaxPct, r.IsFreeIssue);
+
+            lines.Add(new SalesSlipLine
+            {
+                ItemId = r.ItemId,
+                Description = item.Name,
+                Qty = r.Qty,
+                FreeQty = r.FreeQty,
+                UomId = r.UomId,
+                WarehouseId = r.WarehouseId,
+                UnitPrice = unitPrice,
+                BaseCost = unitPrice,
+                PriceSource = priceSource,
+                DiscountMode = r.DiscountMode,
+                DiscountPct = r.DiscountPct,
+                DiscountAmount = calc.DiscountTotal,
+                NetUnitPrice = calc.NetUnitPrice,
+                LineTotal = calc.LineTotal,
+                TaxPct = r.TaxPct,
+                TaxAmount = calc.TaxAmount,
+                IsFreeIssue = r.IsFreeIssue,
+                ParentLineId = r.ParentLineId
+            });
+        }
+        return lines;
+    }
+
+    private static void Recalculate(SalesSlip slip)
+    {
+        slip.Subtotal = slip.Lines.Sum(x => x.Qty * x.UnitPrice);
+        slip.DiscountTotal = slip.Lines.Sum(x => x.DiscountAmount);
+        slip.TaxTotal = slip.Lines.Sum(x => x.TaxAmount);
+        slip.GrandTotal = slip.Lines.Sum(x => x.LineTotal) + slip.TaxTotal;
+        slip.PaidAmount = 0m;
+        slip.BalanceAmount = slip.GrandTotal - slip.PaidAmount;
+    }
+
+    private SalesSlipSummaryDto MapSummary(SalesSlip x) => new(
+        x.SalesSlipId, x.SlipNo, x.SlipDate, x.CustomerId, x.CustomerSnapshotName, x.WarehouseId, x.Status,
+        _mapping.MapSlipTotals(x), x.CreatedAt);
+
+    private FreeIssueSummaryDto MapFreeIssueSummary(SalesSlip x)
+    {
+        var line = x.Lines.FirstOrDefault();
+        var item = line is null ? null : _items.Query().AsNoTracking()
+            .Where(i => i.ItemId == line.ItemId)
+            .Select(i => new { i.ItemId, i.Sku, i.Name, i.BaseUomId })
+            .FirstOrDefault();
+        var uom = line is null ? null : _uoms.Query().AsNoTracking()
+            .Where(u => u.UomId == line.UomId)
+            .Select(u => new { u.UomId, u.Name })
+            .FirstOrDefault();
+        var warehouse = _warehouses.Query().AsNoTracking()
+            .Where(w => w.WarehouseId == x.WarehouseId)
+            .Select(w => new { w.WarehouseId, w.Name })
+            .FirstOrDefault();
+        return new FreeIssueSummaryDto(
+            x.SalesSlipId,
+            x.SlipNo,
+            x.Status,
+            x.CreatedAt,
+            x.WarehouseId,
+            warehouse?.Name ?? $"Warehouse {x.WarehouseId}",
+            line?.ItemId ?? 0,
+            item?.Sku ?? $"SKU-{line?.ItemId ?? 0}",
+            item?.Name ?? line?.Description ?? "—",
+            line?.UomId ?? 0,
+            uom?.Name ?? $"UOM {line?.UomId ?? 0}",
+            line?.Qty ?? 0m,
+            line?.FreeQty ?? 0m,
+            line is null ? "No line" : $"Buy {line.Qty} Get {line.FreeQty}");
+    }
+
+    private FreeIssueDto MapFreeIssue(SalesSlip x)
+    {
+        var summary = MapFreeIssueSummary(x);
+        return new FreeIssueDto(
+            x.SalesSlipId,
+            x.SlipNo,
+            x.SlipDate,
+            x.Status,
+            x.CustomerId,
+            x.CustomerSnapshotName,
+            x.WarehouseId,
+            summary.WarehouseName,
+            x.CashierUserId,
+            x.CreatedAt,
+            x.UpdatedAt,
+            summary,
+            x.Lines.Select(l => new SalesSlipLineDto(l.SalesSlipLineId, l.ItemId, l.Description, l.Qty, l.FreeQty, l.UomId, l.WarehouseId, l.UnitPrice, l.BaseCost, l.PriceSource, l.DiscountPct, l.DiscountAmount, l.DiscountMode, l.NetUnitPrice, l.LineTotal, l.TaxPct, l.TaxAmount, l.IsFreeIssue, l.ParentLineId)).ToList());
+    }
+
+    private SalesSlipDto Map(SalesSlip x) => _mapping.MapSlip(x);
+}

Backend/ERPCore/System/Errors/ErrorCodes.cs

@@ -66,4 +66,7 @@ public static class ErrorCodes
     public const string LeftoverExceedsConsumed = "LEFTOVER_EXCEEDS_CONSUMED";
     public const string RunCostClosed = "RUN_COST_CLOSED";
     public const string RunNotCancellable = "RUN_NOT_CANCELLABLE";
+
+    // General Ledger service proxy (GeneralLedgerController → external GL service, docs/12)
+    public const string GlServiceUnavailable = "GL_SERVICE_UNAVAILABLE";
 }

Backend/ERPCore/appsettings.Development.json

@@ -6,7 +6,7 @@
     }
   },
   "ConnectionStrings": {
-    "DefaultConnection": "Host=localhost;Port=5432;Database=ERPCore;Username=postgres;Password=root"
+    "DefaultConnection": "Host=localhost;Port=5432;Database=ERPCoreTest;Username=postgres;Password=root"
   },
   "AuthHex": {
     "BaseUrl": "http://localhost:5011"

Backend/ERPCore/appsettings.json

@@ -22,5 +22,9 @@
     "RootPath": "App_Data/hr-documents",
     "MaxSizeBytes": 10485760
   },
+  "GeneralLedgerService": {
+    "BaseUrl": "https://localhost:7024/api/v1/",
+    "ApiKey": "1A5FE0E389C029B1FBCD2A94650CEBF0656083BF06FF48E5E11987040ABA262D"
+  },
   "AllowedHosts": "*"
 }

Backend/ERPCore/package-lock.json

@@ -0,0 +1,6 @@
+{
+  "name": "ERPCore",
+  "lockfileVersion": 3,
+  "requires": true,
+  "packages": {}
+}

Backend/PROGRESS.md

@@ -4,6 +4,11 @@ Legend: `[ ]` not started · `[~]` in progress · `[x]` done
 Spec: `docs/10-BACKEND-PHASE1.md` (model + rules) · `docs/11-BACKEND-PHASE1.md` (API)
 Convention: `docs/01-DOC-GUIDE.md §6`. Update this file in the **same commit** as the code. When ticking `[x]`, append a short note + any deviation.
 
+## 8. Sales
+- [x] Sales bootstrap data seeded locally for development: warehouses, UOMs, categories, items, customers, current-year `SI`/`SSL` sequences, plus sample invoice/slip headers and lines. Existing data is preserved.
+- [x] Sales report API consolidated into `GET /api/v1/reports/sales` (catalog), `GET /api/v1/reports/sales/{reportId}` (report metadata), and `POST /api/v1/reports/sales/query` (filtered data). Legacy per-report GET routes removed; invalid report/filter combinations now fail validation.
+- [x] Free-issue CRUD exposed as `api/v1/free-issues` as a thin alias over sales slips. Free issue remains a line-level `IsFreeIssue` / `FreeQty` behavior, not a separate table.
+
 ## 0. Bootstrap
 - [x] Solution + Web API project (`net10.0`), packages restored (00-CORE §5.4)
 - [x] Folder structure per 00-CORE §5.3
@@ -105,6 +110,44 @@ Convention: `docs/01-DOC-GUIDE.md §6`. Update this file in the **same commit**
 - [~] FEFO picking for perishables; block expired / on-hold issue — **issue-block done + verified** (`ONHOLD_NOT_ISSUABLE`, `EXPIRED_BATCH_BLOCKED`; on-hold/expired layers excluded from consume). FEFO *pick ordering* (oldest-expiry first) not yet built.
 - [x] Reason codes (FR-X-04) — `ReasonCode` entity + `GET/POST /reason-codes`; standard set (docs/10 §B.8.3) seeded idempotently at startup (`DataSeeder`). Verified.
 
+## 7. External Integrations
+> **General Ledger service** (separate microservice, own repo/DB) — connected 2026-07-20 as a generic reverse-proxy only; no ERPCore business logic posts to it yet. Full contract + progress detail: `docs/12-GENERAL-LEDGER-INTEGRATION.md`.
+- [~] Generic proxy `GET|POST|PUT /api/v1/gl/{**path}` (`GeneralLedgerController` → `IGeneralLedgerService` → `IGeneralLedgerClient`) — forwards method/path/query/body/content-type verbatim to the GL service with a server-attached `X-Api-Key`; GL's response (status + body) returned unchanged. ErpAccess-door-policy-gated like every other v1 endpoint. Config: `GeneralLedgerService:BaseUrl`/`ApiKey` in `appsettings.json`. Build verified clean; **not yet live-smoke-tested** (no running GL instance this pass).
+- [ ] Internal wiring — ERPCore services (GRN confirm, adjustments, etc.) calling `IGeneralLedgerService` directly to post real journal entries. Deliberately deferred.
+
+> ### 2026-07-20 — RBAC nav seed for the frontend's new "Ledgers" section
+> The `Frontend/PROGRESS.md` §8 "Ledgers" sidebar section (docs/21-GENERAL-LEDGER-FRONTEND.md) needs a matching `NavItem`/`SubNavItem`/`Permission` row for every entry, or the sidebar filters it out for every role regardless of the frontend change (docs/10 C.8, `GET /auth/me`'s `navCodes`). Added via `NavItemConfiguration.cs`/`SubNavItemConfiguration.cs`/`PermissionConfiguration.cs` `HasData`: `NavItem` `ledgers` (id 11), 7 `SubNavItem` rows (ids 9–15, `ledgers.trial-balance` … `ledgers.bank-accounts`), 8 `Permission` rows (ids 19–26) — same one-`Permission`-per-nav-entry convention as every existing nav row. Migration `AddLedgersNavSeed`.
+> **Build note:** a locally running `ERPCore.exe` (PID 29692) held the default `bin/Debug` output locked for the whole session, so `dotnet ef migrations add` twice produced an empty no-op migration off a stale assembly (`--no-build` silently reused pre-edit code) before the real cause was found. Fixed by building to a scratch output directory (unaffected by the lock), copying the fresh `ERPCore.dll` over the locked `bin/Debug` copy (the running process only locks the `.exe`, not the `.dll`), then re-scaffolding — the resulting migration's `Up`/`Down` were verified by inspection against the identical, already-applied `AddRolesNavPermissions` migration's `InsertData`/`DeleteData` shape. The stray process was left running rather than killed, since it wasn't started by this work and may be in active use elsewhere.
+> **Not yet applied to a live database** — no Postgres instance was available in this pass to run `dotnet ef database update` against. `dotnet build` is clean (0 warnings/0 errors).
+> **Operational step still needed post-deploy (not code):** a new `NavItem`/`SubNavItem` carries no `RolePermission` grants by default — an administrator must check the new Ledgers permissions for the relevant role(s) via **Settings → Roles** before anyone sees the sidebar entry, same as every previous nav addition.
+
+> ### 2026-07-30 — RBAC nav seed: 8th sub-item for the new "Tax Report" screen
+> The frontend's GL-revision pass (`docs/21-GENERAL-LEDGER-FRONTEND.md`, Frontend/PROGRESS.md §8) added a Tax Report screen to the Ledgers sidebar section — needs the same nav-seed treatment as every other entry (docs/10 C.8). Added `SubNavItem` id 16 (`ledgers.tax-report`, `/dashboard/ledgers/tax-report`, sort order 7) and `Permission` id 27 (`NAV:ledgers.tax-report`); re-sequenced the existing `ledgers.bank-accounts` row's `SortOrder` from 7→8 so Tax Report sits before it, matching the sidebar array's actual order. Migration `AddTaxReportNavSeed` — no locked-process issue this time (confirmed no stray `ERPCore.exe` running before scaffolding), generated cleanly on the first attempt with real `InsertData`/`UpdateData`/`DeleteData` (`Down()` correctly restores `bank-accounts`' `SortOrder` to 7). `dotnet build` clean (0 warnings/0 errors). **Not yet applied to a live database** — same open item as the original `AddLedgersNavSeed` migration; both are still pending `dotnet ef database update` against a real Postgres instance.
+
+> ### 2026-07-30 (2) — Fixed a real `SubNavItemId`/`PermissionId` collision between Procurement and Ledgers seed data
+> **Root cause:** when the 2026-07-20 `AddLedgersNavSeed` migration was authored, its `SubNavItem`/`Permission` IDs were picked by looking at the *actual DB row count*, not the config source — but `SubNavItemConfiguration.cs`/`PermissionConfiguration.cs` already had `HasData` entries for Procurement's 4 sub-items (`procurement.requisitions`/`.rfqs`/`.purchase-orders`/`.purchase-returns`, ids 9–12/19–22) that **had never actually been migrated into any database** (no migration `Up()` anywhere ever inserts them — confirmed by grep across every migration file). Ledgers then claimed the same ids (9–12 sub-nav, 19–22 permission) for its own rows, so the config ended up with two `HasData` entries sharing the same primary key per table. `ErpDbContextModelSnapshot.cs` had silently absorbed both (`dotnet ef migrations add` doesn't hard-fail on this at scaffold time), but **EF's runtime model validator does** — `dotnet ef migrations add` for anything touching these tables, and by extension normal app startup/first `DbContext` use, throws `InvalidOperationException: A seed entity ... has the same key value as another seed entity mapped to the same table`. This is very likely the crash the user was hitting.
+> **Fix:** moved Procurement's 4 sub-nav rows off the colliding ids onto **17–20** (`SubNavItemId`) and **28–31** (`PermissionId`), past every id already claimed by Ledgers/Tax-Report (max 16/27). Removed the phantom duplicate Procurement entries from `ErpDbContextModelSnapshot.cs` (they never reflected real DB state) so the differ could compute a clean diff, then generated migration **`FixProcurementNavIdCollision`** — pure `InsertData` for the 4 sub-nav rows + 4 permission rows at their new ids (this is also the *first* migration that actually creates Procurement's sub-nav-item/permission rows in the database at all). `Down()` is a clean `DeleteData` reversal.
+> **Verified:** running `dotnet ef migrations add` against the pre-fix config reproduced the exact `InvalidOperationException` above (scaffold failed outright, no migration file produced), confirming this was a real, reproducible crash and not a false alarm; after the fix, the same command succeeded and `dotnet ef migrations list` builds the full model with no error, listing all 7 migrations (the last 2 — `AddTaxReportNavSeed`, `FixProcurementNavIdCollision` — still `(Pending)`, no Postgres instance available this session); `dotnet build` clean (0 warnings/0 errors). **Not yet applied to a live database** — same standing blocker as the two prior nav-seed migrations.
+> Also fixed, same pass: `Frontend/erp-system/components/Layouts/AppSidebar.tsx`'s auto-expand-active-parent logic tripped `react-hooks/set-state-in-effect` (`setExpanded` called synchronously inside a `useEffect`) — converted to the same "adjust state during render" pattern used for the Ledgers report pages, keyed on a `pathname + item-codes` composite key (tracked via a `lastAutoExpandKey` state var) so it still re-fires once `items` populates after the RBAC `navCodes` fetch resolves. `npx eslint components/Layouts/AppSidebar.tsx` clean.
+
+> ### 2026-07-31 — RBAC nav seed: new "Accounts" nav item (Cheque Management screens + Cash/Bank Accounts moved off Ledgers)
+> The frontend added a new "Accounts" sidebar section (`Frontend/PROGRESS.md` §8) for the new Cheque Management screens and to hold Cash/Bank Accounts, which moved out of Ledgers into it (user-requested — Cheque Books/Received Cheques/Cash-Bank Accounts are all the same kind of operational account bookkeeping, not a statutory report). Migration **`AddAccountsNavSeed`**: `InsertData` for `NavItem` `accounts` (id 12) and two new `SubNavItem`/`Permission` pairs (`accounts.cheque-books` id 21/33, `accounts.received-cheques` id 22/34); **`UpdateData`, not delete-and-recreate**, for the existing Cash/Bank Accounts `SubNavItem`/`Permission` (ids 15/26) — same ids, just new `Code`/`Href`/`NavItemId` — so a role that had already been granted this permission under its old `ledgers.bank-accounts` code doesn't silently lose it just because the section changed. `Down()` correctly reverses both the inserts and the renamed-row update back to its Ledgers-era values.
+> **No locked-process issue avoided this time** — `ERPCore.exe` was found running twice during this pass (the user had restarted it between turns to test the Tax Report fix); confirmed with the user before killing it each time, per this session's standing caution around stopping their dev server. `dotnet build` clean (0 warnings/0 errors); `dotnet ef migrations list` shows all 8 migrations with none pending. **Applied to the live database this session** (`dotnet ef database update`) — unlike every prior nav-seed migration this session, this one did not have to wait for a live Postgres instance to become available.
+> **Operational step still needed post-deploy (not code):** same as every previous nav addition — an administrator must grant the new `NAV:accounts`/`NAV:accounts.cheque-books`/`NAV:accounts.received-cheques` permissions to the relevant role(s) via **Settings → Roles** before anyone sees the new sidebar entries (the re-homed `NAV:accounts.bank-accounts` keeps whatever grants it already had).
+
+> ### 2026-07-31 (2) — Root-caused and fixed a repo-wide bug: 36 tables (all of HRM + all of Manufacturing) existed in the EF model but not in the actual database, and no `dotnet ef migrations add` could ever surface it
+> **User-reported:** after rebasing `feat/general-ledger-service` onto `origin/Dev`, some tables from the other branch weren't being created by `migrations add` + `database update`. Ground-truthed against the live Postgres instance (queried `pg_tables`/`__EFMigrationsHistory` directly, since EF's own diff tooling only ever compares the compiled model against `ErpDbContextModelSnapshot.cs` — never the real database — so it's structurally blind to this class of bug): the database had 45 tables; the current model/snapshot expects 80. All 25 `hr_*` tables and all 11 `production_runs`/`production_templates`/`run_*`/`stage_*`/`template_stages` tables were completely absent, despite `ErpDbContext`/`Infra/Persistence/Configurations` fully describing them and `ErpDbContextModelSnapshot.cs` already listing them.
+> **Root cause: a `.gitignore` rule (`**/Migrations/`, added early on to stop *new* EF migrations from being committed) combined disastrously with `ErpDbContextModelSnapshot.cs` staying tracked** (`.gitignore` doesn't retroactively untrack already-tracked files, and the snapshot was one of the original 4 tracked migrations). Every `dotnet ef migrations add` after that point updated the snapshot (which **did** get committed normally, since it was already tracked) but wrote its actual migration `.cs`/`.Designer.cs` pair as new, gitignored, never-committed files. Confirmed via `git show --stat` on every historical commit touching the snapshot: several — including the commit that added the entire HRM module and the one that added Manufacturing (`7d6e597`) — show large snapshot insertions with **zero** migration files in the same commit. Net effect: the snapshot has been silently lying about the applied-migration history for a long time; `dotnet ef migrations add` never detects a "missing" table because, as far as the (already-tracked, already-correct-looking) snapshot is concerned, nothing has changed — the actual `CreateTable` migration simply never existed anywhere in git, on any machine that didn't happen to still have it sitting locally, ungitignored-but-untracked.
+> **Fix, in order:**
+> 1. Confirmed the exact 36-table gap by comparing `pg_tables` against every `b.ToTable(...)` call in the snapshot (script, not archaeology — this is the only way to get ground truth once the snapshot itself is suspect).
+> 2. Temporarily removed just those 36 entities' blocks from `ErpDbContextModelSnapshot.cs` (verified 2–3 balanced-brace occurrences per entity removed cleanly, nothing else touched), so `dotnet ef migrations add` would have something real to diff against.
+> 3. Generated **`AddMissingHrmAndManufacturingTables`** — verified its `Up()` contains exactly 36 `CreateTable` calls (matching the missing-table list precisely, no more/fewer) and its `Down()` exactly 36 matching `DropTable` calls; no `AlterColumn`/`DropColumn`/`RenameColumn` against any pre-existing table, confirming this was a pure addition with zero collateral schema drift.
+> 4. Applied it (`dotnet ef database update`); re-queried `pg_tables` live — all 81 tables (80 + `__EFMigrationsHistory`) now present. Confirmed fully settled by scaffolding one more throwaway migration afterward and checking it came back empty (no remaining model/snapshot drift), then removing it.
+> 5. **Fixed the actual root cause, not just this one symptom:** reverted the `.gitignore` rule — EF Core migrations are now tracked like any other source file, so this can't recur the same way. Every migration created since the rule was added (`AddLedgersNavSeed`, `AddTaxReportNavSeed`, `FixProcurementNavIdCollision`, `AddAccountsNavSeed`, the empty `production` migration, and this pass's `AddMissingHrmAndManufacturingTables`) was sitting on disk ungitignored-but-uncommitted the whole time — now staged to actually join the repo.
+> **Verified:** `dotnet build` clean (0 errors, pre-existing `CS8981` naming warning on the already-present `production` migration class only); `dotnet ef migrations list` shows all 10 migrations, none pending. **A locally running `ERPCore.exe` had to be stopped mid-session (user's explicit approval obtained first) to free the build lock**, same recurring issue as every previous migration pass this week.
+> **Left as-is, deliberately:** the empty `production` migration (`20260731123720_production.cs`) — it's a harmless no-op (it was the user's own prior attempt to fix this exact bug, which came back empty for the reason explained above) and renaming/removing it now would just be churn; the real fix landed in the next migration.
+> **Action needed from the user:** the `.gitignore` fix means these migration files are no longer excluded, but nothing has been `git add`ed or committed yet — per standing instruction, commits only happen when explicitly asked.
+
 ## Deferred (Phase 2+ — do NOT build now, hooks only)
 - [ ] Vendor invoice + three-way match
 - [ ] Reservation/allocation fulfilment

Frontend/PROGRESS.md

@@ -42,6 +42,13 @@ Convention: `docs/01-DOC-GUIDE.md §6`. Update this file in the **same commit**
 - [~] Purchase Order (`.../purchase-orders` list, `/new` create — **Save as draft** or **Create & submit** (auto-approve), prefillable from a Requisition or an RFQ+vendor quotation via query params — `/[id]` detail: **Draft** is editable (ETag/If-Match) with **Submit** + **Delete**; a submitted/open PO is read-only with **Cancel** (with reason)) — FR-PROC-03..07. **2026-07-20:** rewired to the draft lifecycle — `isPoEditable` is now `Draft`-only, `submit`/`remove` added to `lib/api/purchase-orders.ts`, `saveAsDraft` on the create request. See the 2026-07-20 entry.
 - [~] Purchase Return (`.../purchase-returns` list, `/new` create against a Confirmed/Closed GRN's lines) — FR-PROC-08; also reachable from a `Rejected` GRN line via a "Create Return" button on the GRN detail page
 
+## 3.5 Sales screens
+- [~] Sales hub (`app/dashboard/sales`) — new module entry point linking to invoices, slips, free issues, and reports
+- [~] Sales invoices (`app/dashboard/sales/invoices`, `/new`, `/[id]`) — list/detail/create/edit routing wired to the real sales invoice API, including save/post/cancel on the detail page
+- [~] Sales slips (`app/dashboard/sales/slips`, `/new`, `/[id]`) — list/detail/create/edit routing wired to the real sales slip API, including save/post/cancel on the detail page
+- [~] Free issues (`app/dashboard/sales/free-issues`, `/new`, `/[id]`) — alias-only surface over sales slips for free-issue handling; edit/save/post/cancel stays on the slip screen
+- [~] Sales reports (`app/dashboard/sales/reports`, `/[reportId]`) — report catalog + report metadata view wired to `/reports/sales`
+
 ## 4. Receiving screens
 - [~] GRN list (`app/dashboard/receiving/grn/page.tsx`) — loading/empty/error states, links to detail
 - [~] GRN create (`app/dashboard/receiving/grn/new/page.tsx`) — "Against PO" (picks an Approved/PartiallyReceived PO, prefills open lines) and "Direct receipt" (vendor + manual lines) modes; per-line bin, qty, unit cost, **discount % / VAT %** (with live after-discount/after-VAT line total + a per-row PO-price variance hint and a document total), hold status, and batch (batchNo+expiryDate) or serial-number-list capture driven by the item's `trackingMode`. **2026-07-20:** discount/VAT/variance added — see the 2026-07-20 entry. **2026-07-22:** "Add line" now works in **PO mode** (off-PO items) + **"New item"** (opens `/dashboard/products/new` in a new tab) + **refresh** icon — see the 2026-07-22 entry.
@@ -83,6 +90,48 @@ Convention: `docs/01-DOC-GUIDE.md §6`. Update this file in the **same commit**
 - [ ] `412` conflict → prompt refetch before retry — `apiRequestWithETag` surfaces the ETag but no screen edits a GRN yet (GRN has no PUT), so untested in practice
 - [x] No client-side gating on stock/availability/status (server-authoritative) — GRN create always submits to the server and surfaces `OVER_RECEIPT_TOLERANCE`/etc. via `error-map.ts` rather than pre-blocking
 
+## 8. General Ledger (Ledgers + Accounts sections)
+> Two sidebar sections (`app/dashboard/ledgers/*`, `app/dashboard/accounts/*`), sourced entirely from the external General Ledger service via ERPCore's generic proxy (`docs/12-GENERAL-LEDGER-INTEGRATION.md`). Full detail, decisions, and known gaps: `docs/21-GENERAL-LEDGER-FRONTEND.md`.
+- [x] Ledgers: reports hub + 7 report screens (Trial Balance, Balance Sheet, General Ledger, Profit & Loss, Cash Flow, Budget vs Actual, Tax Report) — statutory-format header/table, PDF **and CSV** download via the same endpoint with `outputFormat=Pdf`/`Csv`
+- [x] Accounts: hub + Cash/Bank Accounts — unified list (GL's own server-side `accountType` union + client-side text search) + create (Cash/Bank toggle; GL account is now auto-created server-side, **no picker** — see 2026-07-31 (6) below). **Moved here from Ledgers (2026-07-31 (5))**
+- [ ] Cash/Bank Accounts — edit: **not built**, GL has no `GET`/`PUT` by id for either table to build it against (list shows a disabled Edit affordance with an explanatory tooltip instead of a broken form)
+- [x] Accounts: Cheque Books — list/filter, create (auto-generates every leaf), drill-down to a book's own pages list, per-page details/issue/status-update in a modal
+- [x] Accounts: Received Cheques — list/filter, create, per-row details/status-update in a modal
+- [x] Sidebar "Ledgers" (7 sub-items) + new "Accounts" (3 sub-items) nav items (`components/Layouts/AppSidebar.tsx`) + header title mappings (`components/Layouts/Header.tsx`)
+- [x] Dedicated GL fetch client (`lib/api/general-ledger.ts`) — GL's envelope differs from ERPCore's own `ProblemDetails`, so this does not reuse `lib/api-client.ts`; now also covers Cheque Management (`chequeBooksApi`/`chequePagesApi`/`receivedChequesApi`)
+
+> **2026-07-30 — GL's 2026-07-22 backend revision built out (large pass).** Five reports restructured (Trial Balance flattened, Profit & Loss → nested named sections with a Gross Profit subtotal, Cash Flow → a real structured statement replacing the four `StatCard`s), a new CSV export on all seven reports (`components/reports/DownloadCsvButton.tsx`), a brand-new **Tax Report** screen (Income Tax Computation, collapsible optional-adjustments panel, payable/refundable sign-dependent final row), and Cash/Bank accounts split into two real GL endpoints (`POST /bank-accounts` vs `POST /cash-accounts`, unified `GET /bank-accounts?accountType=`) with a two-choice create-form toggle and a Cash Account Type picker that can create a new type on the fly. Extracted `components/reports/{ReportSection,ReportSubtotal}.tsx` — shared by Profit & Loss and Cash Flow rather than duplicating the "bordered section + bold subtotal" markup twice. Three response shapes (`ProfitAndLossResponse`/`CashFlowResponse`/`TaxSummaryResponse`) are **inferred** where GL's own reference doesn't spell out every field verbatim — flagged in `types/general-ledger.ts`'s own comments and `docs/21-GENERAL-LEDGER-FRONTEND.md`, same posture as the original inferred `BankAccount` shape. Backend: migration `AddTaxReportNavSeed` adds the 8th sidebar sub-item + its permission row. Verified: `tsc --noEmit` clean, `eslint` clean across every touched file, `npm run build` succeeds with all 9 `/dashboard/ledgers/*` routes (incl. `/tax-report`), `dotnet build` clean. **Not done:** live smoke test against a running GL instance (still no instance available this session) — the three inferred response shapes are the highest-value thing to verify first.
+
+> **2026-07-20, same-day fixes (user-reported):** (1) General Ledger report was wrongly calling `GET /accounts` to populate an account picker — GL documents `accountId` on this report as a raw id, not a code-lookup value, so the picker is gone; the screen now only ever calls `/reports`, entering `accountId` directly and reading the account's code/name for display off the report's own returned rows instead. (2) `ReportType`/`ReportOutputFormat`/`GlAccountTypeId` converted from string/numeric literal unions to real TS enums. (3) Fixed a UI-only bug where a selected `<Select>` (Bank Account create's GL-account picker, Budget vs Actual's budget picker) displayed the raw numeric value instead of its label after selection — the underlying value sent to the server was always correct; `@base-ui/react/select`'s `Select.Value` needs an explicit `label` prop per `<SelectItem>` (separate from `children`) to resolve display text, which neither picker was passing. Fixed at the two call sites, not the shared `components/ui/select.tsx` primitive (out of scope — other numeric-valued `<Select>`s elsewhere in the app likely share this latent bug; flagged in `docs/21-GENERAL-LEDGER-FRONTEND.md` §4 for whoever next touches one). Verified: `tsc --noEmit` and `eslint` clean.
+>
+> **2026-07-20 (2) — `react-hooks/set-state-in-effect` errors resolved, Ledgers pages only (scope confirmed with the user — this is not an app-wide lint pass; the same error is pre-existing on ~35 other files elsewhere in the app, left untouched).** All 7 report/list screens called `setState` synchronously as the first statement of a data-fetching effect (clearing stale results before the async call) — flagged as an error, not just a warning, by this project's current eslint config. Fixed with React's own "adjust state during render" pattern instead of an effect: each page now tracks the key it last loaded for (`asOfDate`/period/`accountId`/`budgetId`) in a small extra piece of state, and resets the result/error state **during render** when that key changes (before the effect below ever runs) rather than synchronously inside the effect. Behavior is unchanged — stale results still clear the instant a filter changes. `bank-accounts/page.tsx`'s mount-only `load()` had a redundant `setError(null)` (state already starts `null`; nothing else ever recalls `load()`), removed outright rather than worked around. Verified: `npx eslint app/dashboard/ledgers` produces zero output, `tsc --noEmit` clean, `npm run build` succeeds.
+>
+> **2026-07-31 — Fixed a live runtime crash on Cash Flow: GL omits empty list/section fields entirely instead of sending `[]`/`{lines:[],total:0}`.** User-reported error clicking into the page: `TypeError: Cannot read properties of undefined (reading 'map')` at `bucketOperatingLines` → `report.nonCashAdjustments.map(...)`, confirming the exact risk `CashFlowResponse` had been flagged with since it was built (inferred shape, never verified live). Root cause: GL's serializer drops a list/section property from the JSON body altogether when there's nothing to report for the period, rather than emitting an empty array/zero-totalled object. Fixed defensively in `cash-flow/page.tsx` (`?? []` on `nonCashAdjustments`/`workingCapitalChanges`, a new `activitySectionLines()` helper + optional chaining for `investingActivities`/`financingActivities`/their `.total`) and, proactively, in `profit-and-loss/page.tsx` (`isEmpty` check and every section's `.total` access) since `ProfitAndLossResponse` shares the identical nested-section shape and was equally exposed — not yet crashed on, but certain to under the same conditions (a section with nothing posted for the period). `types/general-ledger.ts`'s `CashFlowResponse`/`ProfitAndLossResponse` fields updated from required to optional to match, with comments pointing back at this confirmed-live behavior. Verified: `tsc --noEmit`/`eslint` clean on all touched files; `npm run build`'s TypeScript step fails, but only on a pre-existing, unrelated `app/dashboard/hrm/employees/[id]/page.tsx` error present before this pass — out of scope per standing instruction to keep fixes scoped to Ledgers. **Tax Report's `TaxSummaryResponse` is the one remaining inferred shape not yet defensively hardened or live-verified** — same class of risk, flagged for the next time that screen is touched.
+>
+> **2026-07-31 (2) — Corrected against GL's own authoritative API reference (`04_API_Reference_And_Scenarios.md`, user-supplied): Cash Flow's shape was fundamentally wrong, not just missing defensive guards; Tax Report was missing five real fields.** With the actual GL API reference in hand (not inference), checked every report's response shape against it: Trial Balance, Balance Sheet, General Ledger, Profit & Loss, and Budget vs Actual all match exactly, confirming those five were built correctly. Two did not: **(1) `CashFlowResponse` doesn't have `netEarnings`/`nonCashAdjustments`/`workingCapitalChanges`/`netCashFromOperations` as flat top-level fields at all — everything genuinely nests under `operatingActivities` (`{ profitForPeriod, nonCashAdjustments[], workingCapitalChanges[], netCashFromOperatingActivities }`), and `investingActivities`/`financingActivities` each carry their own differently-named total (`netCashFromInvestingActivities`/`netCashFromFinancingActivities`), not a shared `total`.** This — not just "the field might be missing" — was the real cause of the crash fixed in the previous entry; the previous fix's defensive `?? []` guards were correct in spirit but pointed at the wrong (nonexistent) top-level fields, so the page would have kept rendering an empty operating-activities section forever even without crashing. Rewrote `cash-flow/page.tsx` and `CashFlowResponse`/added `CashFlowOperatingActivities`/`CashFlowInvestingActivities`/`CashFlowFinancingActivities` to `types/general-ledger.ts` to match the confirmed contract exactly; also caught that `workingCapitalChanges[]` entries use `changeAmount`, not `amount`. **(2) `TaxSummaryResponse`/the Tax Report's `ROWS` table were missing `nonDeductibleExpenses`, `corporateIncomeTax`, `apitCredit`, `whtCredit`, and `quarterlyTaxPayments` entirely** — real GL-computed figures that were silently never rendered, not just a wrong guess at a field name. Added all five in their correct position in the confirmed row order (`profitBeforeTax` → `balanceTaxPayable`). Verified: `tsc --noEmit`/`eslint` clean on every touched file.
+>
+> **2026-07-31 (3) — Balance Sheet regrouped into a proper LKAS Statement of Financial Position layout (user-reported).** `BalanceSheetRow`'s shape was already correct (confirmed against GL's reference above), but the flat one-table rendering made a rollup total visually indistinguishable from the leaf amounts it already sums — e.g. "Cash and Bank"'s balance already includes "Petty Cash"/"Main Operating Bank Account"/"Savings Bank Account" beneath it, but every row read the same weight (only `depth===0` did any, subtle, bolding), inviting a user to double-count by adding up everything they see. Rewrote `balance-sheet/page.tsx`: rows now group by `accountType` into ASSETS/LIABILITIES/EQUITY sections, each ending in a bold "Total {Section Name}" row (summed from that section's depth-0 rows only — a depth-0 row's balance already rolls up its own descendants, so summing depth-0 rows avoids double-counting), any row with a deeper row immediately following it is bolded as a rollup regardless of its own depth (not just the very top level), and a final "Total Liabilities and Equity" row for the standard balance-check. One quirk handled explicitly: GL's synthetic "Current Year Earnings" balancing row is documented to always carry `depth: 1` even though it's a peer Equity entry, not a child of whatever real account happens to precede it — a new `effectiveDepth()` helper special-cases it to 0 so it isn't mis-rendered as nested under (and excluded from the total alongside) an unrelated account. Manually verified the new grouping/summing logic against the actual numbers from the reported screenshot: Total Assets (5,880,466.50) = Total Liabilities (2,025,000.00) + Total Equity (3,855,466.50), exact match. Verified: `tsc --noEmit`/`eslint` clean.
+>
+> **2026-07-31 (4) — Superseded by GL's own retrofit: `BalanceSheet` is a genuinely different, classified response shape now, not just a re-grouping of the same flat array.** GL's own API reference (user-supplied) documents a 2026-07-31 backend retrofit: the flat recursive-rollup array (`{depth, lineItem, accountType, balance}`, what entry (3) above regrouped client-side) is replaced entirely by a **pre-classified nested object** — `{ asOfDate, nonCurrentAssets: {lines[], total}, currentAssets: {lines[], total}, unclassifiedAssets: {lines[], total}, totalAssets, equity: {lines[], total}, nonCurrentLiabilities: {lines[], total}, currentLiabilities: {lines[], total}, unclassifiedLiabilities: {lines[], total}, totalEquityAndLiabilities }`, driven by a new `accounts.balance_sheet_classification` tag GL now maintains server-side. This means entry (3)'s client-side grouping/rollup logic (`effectiveDepth`, `sectionTotal`, the `depth`-based rollup-bolding) is entirely obsolete — GL now does the Non-Current/Current classification itself, the frontend just renders the sections it's given. Replaced `BalanceSheetRow` with `BalanceSheetLine`/`BalanceSheetSection`/`BalanceSheetResponse` in `types/general-ledger.ts` (every section marked optional, same defensive posture adopted for `CashFlowResponse`/`ProfitAndLossResponse` after the Cash Flow crash, since this exact shape isn't live-verified against this frontend yet) and rewrote `balance-sheet/page.tsx` from scratch to consume it. **Also changed the layout to match a user-supplied reference Statement of Financial Position image** (a real classified SOFP: Non-Current Assets/Current Assets each their own subtotaled block, then Equity and Liabilities the same way, ending in a Total Assets vs Total Equity-and-Liabilities check) — rather than inventing new one-off markup for this, reused the same `ReportSection`/`ReportSubtotal` shared components Profit & Loss and Cash Flow already use (one `ReportSection` per GL-provided section, a `ReportSubtotal` for each side's grand total), keeping Balance Sheet visually and structurally consistent with the rest of the Ledgers screens rather than a bespoke table. Account codes are deliberately not shown per line (the reference template shows plain line-item names only). Verified: `tsc --noEmit`/`eslint` clean; grepped the codebase to confirm no lingering references to the removed `BalanceSheetRow`/flat shape.
+>
+> **2026-07-31 (5) — New "Accounts" nav section: Cheque Management built out, Cash/Bank Accounts moved under it.** New Cheque Management module (`04_API_Reference_And_Scenarios.md`, Module: Cheque Management — added to GL 2026-07-30, beyond its original plan): two independent sub-areas, **Cheque Books/Pages** (cheques issued from this company's own supply) and **Received Cheques** (cheques received from others, deliberately unlinked to any cheque book). Added `PayeeType`/`ReceivedFromType`/`ChequeBookStatus`/`ChequePageIssueStatus`/`ChequePageStatusAction`/`ReceivedChequeStatus`/`ReceivedChequeStatusAction` enums and `ChequeBook`/`ChequePage`/`ReceivedCheque` (+ their create/status-update request types) to `types/general-ledger.ts`, and `chequeBooksApi`/`chequePagesApi`/`receivedChequesApi` to `lib/api/general-ledger.ts`. `branchId`/`companyId`/`payeeId`/`voucherId`/`referenceId` are GL's own documented "loose references" (no Branch/Company/Customer/Supplier table exists in that service) — taken as plain numeric inputs, not picker dropdowns, matching GL's stated design rather than fabricating master data that doesn't exist.
+>
+> **Cheque Books** (`app/dashboard/accounts/cheque-books/{page,new,[chequeBookNo]/page}.tsx`): list with a status filter, create form (bank account picker restricted to `Bank`-type accounts only — GL's own module note says cheque books are bank-account-only, never cash-account), and a book-detail page showing every leaf (`GET /cheque-books/{chequeBookNo}?expand=pages`) — clicking a leaf opens `components/accounts/ChequePageDialog.tsx`, a modal with read-only details plus status-appropriate actions (`Unused` → Issue/Cancel/Void; `Issued` → Clear/Bounce/Cancel; terminal statuses → read-only), each action revealing only the fields that specific transition actually needs (e.g. Clear asks for `clearedDate`, Cancel asks for `cancelReason`, Bounce/Void need nothing beyond an optional `performedBy`). A modal was chosen over a second-level page for the leaf-details view (left open in the request) so working through several leaves in one book doesn't lose the list's scroll position/context each time.
+>
+> **Received Cheques** (`app/dashboard/accounts/received-cheques/{page,new/page}.tsx` + `components/accounts/ReceivedChequeDialog.tsx`): same list-then-modal shape — status filter, create form, and a details/status-update modal (`Received` → Deposit/Cancel; `Deposited` → Clear/Return), Deposit asking for a bank-account picker + date, the rest needing nothing beyond an optional note.
+>
+> **2026-07-31 (6) — Two user-reported fixes: `glAccountCode` removed from Cash/Bank Account creation (further GL retrofit), and the three GL create-form pages widened to fill the page.** (1) GL's reference now documents that `POST /bank-accounts`/`POST /cash-accounts` no longer accept `glAccountCode` — the backing GL account (a `Bank`/`Cash` root, plus a type-header node for Cash) is always found-or-created server-side, never caller-selected. Removed the field from `CreateBankAccountRequest`/`CreateCashAccountRequest`, deleted the "GL account" `Select` and its `glAccountsApi.list()` fetch from `bank-accounts/new/page.tsx` outright, and dropped the check from `validateBankAccountForm`. Typed the create response as a new `CreateCashOrBankAccountResponse` (`glAccount` nested, confirmed from GL's doc) so the success toast can surface the auto-generated GL account code. The Cash/Bank **list** page is untouched — GL's list endpoint still returns a flat `glAccountId` per row, still resolved via `glAccountsApi.list()` there. (2) `bank-accounts/new`, `cheque-books/new`, and `received-cheques/new` each wrapped their form in a `max-w-lg` card, leaving roughly half of any normal desktop screen blank. Dropped the `max-w-lg` cap (now full-width, matching the un-capped card convention every report page already uses) and replaced the vertical one-field-per-row stacking (plus scattered ad-hoc `grid grid-cols-2` pairs) with one consistent `grid grid-cols-1 sm:grid-cols-2 lg:grid-cols-3` wrapper per form. Left the two modals (`ChequePageDialog`/`ReceivedChequeDialog`) at their existing fixed width on purpose — the complaint was about full-page create forms, not dialogs. Verified: `tsc --noEmit`/`eslint` clean on every touched file; `npm run build`'s Turbopack compile succeeds, its TypeScript step fails only on the same pre-existing, unrelated `app/dashboard/hrm/employees/[id]/page.tsx` error noted in earlier entries.
+>
+> **Cash/Bank Accounts moved from Ledgers to the new Accounts section** (user-requested), since it's the same kind of "operational account bookkeeping" as cheques, not a statutory report — `app/dashboard/ledgers/bank-accounts/*` relocated verbatim to `app/dashboard/accounts/bank-accounts/*` (internal links updated, no behavior change), removed from the Ledgers hub's card grid.
+>
+> **Backend:** migration `AddAccountsNavSeed` adds `NavItem` `accounts` (id 12) and two new `SubNavItem`/`Permission` pairs (`accounts.cheque-books`, `accounts.received-cheques`), and **re-homes** the existing Cash/Bank Accounts `SubNavItem`/`Permission` (ids 15/26) from Ledgers to Accounts via `UpdateData` (new `Code`/`Href`/`NavItemId`) rather than delete-and-recreate — keeps the same ids so any role already granted that permission doesn't silently lose it just because the section it lives under changed. Applied to the live database this session (`dotnet ef database update`).
+>
+> **Fields not explicitly spelled out verbatim in GL's reference** (its own numeric-id column names for `ChequeBook`/`ChequePage`, and `ReceivedCheque`'s JSON id field) are built from the request-body field names GL *does* document plus this project's consistent `<entity>Id` convention, flagged in `types/general-ledger.ts`'s comments — `chequeNo`/`chequeBookNo` (both explicitly documented as the identifying route values) are used for keys/URLs throughout instead, sidestepping the guess entirely wherever possible. **Not done:** live smoke test against a running GL instance — this entire module is unverified against real Cheque Management data. Verified: `tsc --noEmit`/`eslint` clean on every touched file; `npm run build` compiles successfully (Turbopack), its full-project TypeScript check still blocked only by the pre-existing, unrelated `hrm/employees/[id]` error.
+>
+> **2026-07-20 (3) — General Ledger report corrected again: `accountId` dropped entirely, not just made direct-entry.** The GL service's own contract changed (confirmed against its updated docs): `GeneralLedger`'s `accountId` is now optional, and the *omitted* case is the real General Ledger (every postable account together, each with its own running balance, sorted by `accountCode` then `entryDate`) — supplying `accountId` is a separate "Account Ledger" (single account + descendants) mode this page doesn't use. Superseding the same-day entry above: the numeric Account ID input is gone, `reportsApi.generalLedger()` dropped the `accountId` parameter, and the page now fetches on `periodStart`/`periodEnd` alone with sensible defaults — auto-fetching on page load like every other report screen (this also resolves the earlier-reported "no network call when landing on the page," which was the now-removed account-required gate). Result rows are grouped into per-account sections in the table (a header row wherever `accountCode` changes), matching the API's per-account running-balance reset. No frontend change was needed for the same-day `BalanceSheet` response addition (a synthetic `"Current Year Earnings"` equity row) — the existing generic row renderer already displays whatever rows come back. Verified: `tsc --noEmit` clean, `npx eslint app/dashboard/ledgers lib/api/general-ledger.ts` produces zero output, `npm run build` succeeds.
+>
+> **2026-08-05 — Cheque Management status/type fields were rendering as raw integers, not names (user-reported + confirmed with GL's own `06_Enums_Reference.md`).** That doc's key fact: GL has no global `JsonStringEnumConverter`. A JSON-**body** enum field (e.g. the Issue-cheque form's `payeeType`) is independently declared `string` server-side and parsed via `Enum.TryParse`, and a query-string enum filter binds natively by name — both already correct here, unaffected. But `ChequeBook.status`, `ChequePage.issueStatus`, `ChequePage.payeeType`, `ReceivedCheque.receivedFromType`, and `ReceivedCheque.status` are genuine enum-typed properties on GL's own **response** DTOs, backed by real `integer` DB columns — with no converter, GL's JSON serializes each one as its raw number (`1`/`2`/`3`/...), not its name. This wasn't just a cosmetic label bug: every list badge, the dialogs' status-based available-actions logic, and any `===` comparison against this frontend's own string enums (`ChequeBookStatus.Active`, etc.) would have silently mismatched against these numbers. Fixed at the API boundary, not scattered across every consumer: added five `*_BY_CODE` lookup maps to `types/general-ledger.ts` (one per affected field, keyed by the exact integers `06_Enums_Reference.md` documents), and applied them in `lib/api/general-ledger.ts` via new `Raw*` types (describing GL's actual `number`/`number | null` response shape for these fields) plus `mapChequeBook`/`mapChequePage`/`mapReceivedCheque` helpers wired into every `chequeBooksApi`/`chequePagesApi`/`receivedChequesApi` method that returns one — so every page/dialog/badge map keeps working against the same string values as before, unchanged. Cross-checked every other enum in that doc's "Persisted enums" table against this frontend (`JournalEntryStatus`/`PeriodStatus`/`TaxCalculationBasis`/`TaxAppliesTo`/`DepreciationMethod`/`FixedAssetStatus`/`AuditCategory`/`AuditAction`) — none are consumed anywhere in this app, confirming Cheque Management was the complete fix, not a partial one. Verified: `tsc --noEmit`/`eslint` clean on both touched files.
+
 ## 7. UX states
 - [~] Loading / empty / error states on every list — done for the GRN list/create/detail screens; other screens still unbuilt
 - [x] Transactional actions show server-returned side effects as confirmation — GRN confirm renders `createdLayers`/`ledgerRefs`/`poStatus` from the response

Frontend/erp-system/app/dashboard/accounts/bank-accounts/new/page.tsx

@@ -0,0 +1,204 @@
+"use client"
+
+import { useEffect, useState } from "react"
+import Link from "next/link"
+import { useRouter } from "next/navigation"
+import { ArrowLeft } from "lucide-react"
+
+import { bankAccountsApi, cashAccountTypesApi } from "@/lib/api/general-ledger"
+import { errorMessage } from "@/lib/error-map"
+import { validateBankAccountForm } from "@/lib/validations/general-ledger"
+import { cn } from "@/lib/utils"
+import { CashAccountType, CashBankAccountType } from "@/types/general-ledger"
+
+import { Button, buttonVariants } from "@/components/ui/button"
+import { Field, FieldError, FieldLabel } from "@/components/ui/field"
+import { Input } from "@/components/ui/input"
+import { Select, SelectContent, SelectItem, SelectTrigger, SelectValue } from "@/components/ui/select"
+import { toast } from "@/components/ui/toast"
+
+const OTHER_CASH_TYPE = "__other__"
+
+export default function NewBankAccountPage() {
+  const router = useRouter()
+
+  const [accountType, setAccountType] = useState<CashBankAccountType>(CashBankAccountType.Bank)
+
+  const [cashAccountTypes, setCashAccountTypes] = useState<CashAccountType[] | null>(null)
+  const [cashAccountTypesError, setCashAccountTypesError] = useState<string | null>(null)
+
+  const [accountName, setAccountName] = useState("")
+  const [bankName, setBankName] = useState("")
+  const [cashAccountTypeChoice, setCashAccountTypeChoice] = useState("")
+  const [customCashAccountTypeName, setCustomCashAccountTypeName] = useState("")
+  const [accountNumber, setAccountNumber] = useState("")
+  const [currencyCode, setCurrencyCode] = useState("LKR")
+  const [errors, setErrors] = useState<Record<string, string>>({})
+  const [submitting, setSubmitting] = useState(false)
+
+  useEffect(() => {
+    if (accountType !== CashBankAccountType.Cash || cashAccountTypes !== null) return
+    cashAccountTypesApi
+      .list()
+      .then(setCashAccountTypes)
+      .catch((err) => setCashAccountTypesError(errorMessage(err)))
+    // Only fetched once, lazily, the first time "Cash" is selected.
+    // eslint-disable-next-line react-hooks/exhaustive-deps
+  }, [accountType])
+
+  const cashAccountTypeName =
+    cashAccountTypeChoice === OTHER_CASH_TYPE ? customCashAccountTypeName.trim() : cashAccountTypeChoice
+
+  async function handleSubmit() {
+    const nextErrors = validateBankAccountForm({ accountName })
+    if (accountType === CashBankAccountType.Cash && !cashAccountTypeName) {
+      nextErrors.cashAccountTypeName = "Select or enter a cash account type"
+    }
+    setErrors(nextErrors)
+    if (Object.keys(nextErrors).length > 0) return
+
+    setSubmitting(true)
+    try {
+      const created =
+        accountType === CashBankAccountType.Bank
+          ? await bankAccountsApi.createBank({
+              accountName,
+              bankName: bankName || null,
+              accountNumber: accountNumber || null,
+              currencyCode: currencyCode || undefined,
+            })
+          : await bankAccountsApi.createCash({
+              accountName,
+              cashAccountTypeName,
+              accountNumber: accountNumber || null,
+              currencyCode: currencyCode || undefined,
+            })
+      toast.success(`${accountType} account created`, `${created.accountName} — GL account ${created.glAccount.accountCode}`)
+      router.push("/dashboard/accounts/bank-accounts")
+    } catch (err) {
+      toast.error(`Could not create ${accountType.toLowerCase()} account`, errorMessage(err))
+    } finally {
+      setSubmitting(false)
+    }
+  }
+
+  return (
+    <div className="flex flex-col gap-6">
+      <div className="flex items-center gap-3">
+        <Link href="/dashboard/accounts/bank-accounts" className={cn(buttonVariants({ variant: "ghost", size: "icon-lg" }))}>
+          <ArrowLeft className="size-5" />
+        </Link>
+        <div>
+          <h1 className="text-2xl font-bold text-foreground">New Cash / Bank Account</h1>
+          <p className="text-base text-muted-foreground">
+            Its ledger account is created automatically — no need to pick one.
+          </p>
+        </div>
+      </div>
+
+      <div className="rounded-2xl bg-white p-6 shadow-sm ring-1 ring-black/5">
+        <div className="mb-6 flex max-w-sm gap-2">
+          <Button
+            type="button"
+            variant={accountType === CashBankAccountType.Bank ? "default" : "outline"}
+            className="flex-1"
+            onClick={() => setAccountType(CashBankAccountType.Bank)}
+          >
+            Bank
+          </Button>
+          <Button
+            type="button"
+            variant={accountType === CashBankAccountType.Cash ? "default" : "outline"}
+            className="flex-1"
+            onClick={() => setAccountType(CashBankAccountType.Cash)}
+          >
+            Cash
+          </Button>
+        </div>
+
+        <div className="grid grid-cols-1 gap-x-6 gap-y-5 sm:grid-cols-2 lg:grid-cols-3">
+          <Field data-invalid={!!errors.accountName}>
+            <FieldLabel htmlFor="ba-name">Account name</FieldLabel>
+            <Input
+              id="ba-name"
+              value={accountName}
+              onChange={(e) => setAccountName(e.target.value)}
+              placeholder={accountType === CashBankAccountType.Bank ? "Main Account" : "Head Office Petty Cash"}
+              aria-invalid={!!errors.accountName}
+            />
+            <FieldError errors={[errors.accountName ? { message: errors.accountName } : undefined]} />
+          </Field>
+
+          {accountType === CashBankAccountType.Bank ? (
+            <>
+              <Field>
+                <FieldLabel htmlFor="ba-bank">Bank name (optional)</FieldLabel>
+                <Input id="ba-bank" value={bankName} onChange={(e) => setBankName(e.target.value)} placeholder="Commercial Bank" />
+              </Field>
+              <Field>
+                <FieldLabel htmlFor="ba-acct-no">Account number (optional)</FieldLabel>
+                <Input id="ba-acct-no" value={accountNumber} onChange={(e) => setAccountNumber(e.target.value)} placeholder="8001234567" />
+              </Field>
+            </>
+          ) : (
+            <>
+              <Field data-invalid={!!errors.cashAccountTypeName}>
+                <FieldLabel htmlFor="ba-cash-type">Cash account type</FieldLabel>
+                <Select<string> value={cashAccountTypeChoice} onValueChange={(v) => setCashAccountTypeChoice(v ?? "")}>
+                  <SelectTrigger id="ba-cash-type" className="w-full text-base" aria-invalid={!!errors.cashAccountTypeName}>
+                    <SelectValue placeholder={cashAccountTypes === null ? "Loading…" : "Select a type"} />
+                  </SelectTrigger>
+                  <SelectContent>
+                    {(cashAccountTypes ?? []).map((t) => (
+                      <SelectItem key={t.cashAccountTypeId} value={t.name} label={t.name} className="text-base">
+                        {t.name}
+                      </SelectItem>
+                    ))}
+                    <SelectItem value={OTHER_CASH_TYPE} label="Other, please specify" className="text-base">
+                      Other, please specify…
+                    </SelectItem>
+                  </SelectContent>
+                </Select>
+                {cashAccountTypeChoice === OTHER_CASH_TYPE && (
+                  <Input
+                    value={customCashAccountTypeName}
+                    onChange={(e) => setCustomCashAccountTypeName(e.target.value)}
+                    placeholder="e.g. Site Cash"
+                    className="mt-2"
+                  />
+                )}
+                {cashAccountTypesError && (
+                  <p className="text-sm text-destructive">{cashAccountTypesError}</p>
+                )}
+                <FieldError errors={[errors.cashAccountTypeName ? { message: errors.cashAccountTypeName } : undefined]} />
+              </Field>
+              <Field>
+                <FieldLabel htmlFor="ba-acct-no">Account number (optional)</FieldLabel>
+                <Input
+                  id="ba-acct-no"
+                  value={accountNumber}
+                  onChange={(e) => setAccountNumber(e.target.value)}
+                  placeholder="Auto-generated if left blank"
+                />
+              </Field>
+            </>
+          )}
+
+          <Field>
+            <FieldLabel htmlFor="ba-currency">Currency</FieldLabel>
+            <Input id="ba-currency" value={currencyCode} onChange={(e) => setCurrencyCode(e.target.value)} maxLength={3} placeholder="LKR" />
+          </Field>
+        </div>
+
+        <div className="mt-6 flex justify-end gap-3">
+          <Link href="/dashboard/accounts/bank-accounts" className={cn(buttonVariants({ variant: "outline" }), "min-w-36")}>
+            Cancel
+          </Link>
+          <Button className="min-w-36" onClick={handleSubmit} disabled={submitting}>
+            {submitting ? "Creating…" : "Create"}
+          </Button>
+        </div>
+      </div>
+    </div>
+  )
+}

Frontend/erp-system/app/dashboard/accounts/bank-accounts/page.tsx

@@ -0,0 +1,192 @@
+"use client"
+
+import { useEffect, useMemo, useState } from "react"
+import Link from "next/link"
+import { ArrowLeft, Pencil, Plus, Search, Wallet } from "lucide-react"
+
+import { bankAccountsApi, glAccountsApi } from "@/lib/api/general-ledger"
+import { errorMessage } from "@/lib/error-map"
+import { formatReportDate } from "@/lib/format"
+import { cn } from "@/lib/utils"
+import { CashAndBankAccountDto, CashBankAccountType, GlAccount } from "@/types/general-ledger"
+
+import { Badge } from "@/components/ui/badge"
+import { Button, buttonVariants } from "@/components/ui/button"
+import { Input } from "@/components/ui/input"
+import { Select, SelectContent, SelectItem, SelectTrigger, SelectValue } from "@/components/ui/select"
+import { Skeleton } from "@/components/ui/skeleton"
+import { Table, TableBody, TableCell, TableHead, TableHeader, TableRow } from "@/components/ui/table"
+import { Tooltip, TooltipContent, TooltipTrigger } from "@/components/ui/tooltip"
+
+type AccountTypeFilter = CashBankAccountType | "Both"
+
+export default function BankAccountsPage() {
+  const [accounts, setAccounts] = useState<CashAndBankAccountDto[] | null>(null)
+  const [glAccounts, setGlAccounts] = useState<GlAccount[] | null>(null)
+  const [error, setError] = useState<string | null>(null)
+  const [search, setSearch] = useState("")
+  const [accountType, setAccountType] = useState<AccountTypeFilter>("Both")
+
+  // GL's own server-side accountType filter (2026-07-22 rework — was client-only over one table
+  // before) — re-fetches whenever the filter changes, unlike the plain client-side search below.
+  useEffect(() => {
+    let cancelled = false
+    Promise.all([bankAccountsApi.list(accountType), glAccountsApi.list()])
+      .then(([banks, gl]) => {
+        if (cancelled) return
+        setAccounts(banks)
+        setGlAccounts(gl.items)
+      })
+      .catch((err) => {
+        if (!cancelled) setError(errorMessage(err))
+      })
+    return () => {
+      cancelled = true
+    }
+  }, [accountType])
+
+  const glAccountsById = useMemo(() => new Map((glAccounts ?? []).map((a) => [a.accountId, a])), [glAccounts])
+
+  const filtered = useMemo(() => {
+    if (!accounts) return null
+    const q = search.trim().toLowerCase()
+    if (!q) return accounts
+    return accounts.filter((a) => {
+      const gl = glAccountsById.get(a.glAccountId)
+      return (
+        a.accountName.toLowerCase().includes(q) ||
+        (a.bankName ?? "").toLowerCase().includes(q) ||
+        (a.cashAccountTypeName ?? "").toLowerCase().includes(q) ||
+        (a.accountNumber ?? "").toLowerCase().includes(q) ||
+        a.currencyCode.toLowerCase().includes(q) ||
+        (gl?.accountCode ?? "").toLowerCase().includes(q)
+      )
+    })
+  }, [accounts, search, glAccountsById])
+
+  return (
+    <div className="flex flex-col gap-6">
+      <div className="flex items-center justify-between">
+        <div className="flex items-center gap-3">
+          <Link href="/dashboard/accounts" className={cn(buttonVariants({ variant: "ghost", size: "icon-lg" }))}>
+            <ArrowLeft className="size-5" />
+          </Link>
+          <div>
+            <h1 className="text-2xl font-bold text-foreground">Cash / Bank Accounts</h1>
+            <p className="text-base text-muted-foreground">Cash and Bank accounts linked to a GL account, for reconciliation.</p>
+          </div>
+        </div>
+        <Link href="/dashboard/accounts/bank-accounts/new" className={cn(buttonVariants({ size: "lg" }))}>
+          <Plus className="size-5" />
+          New Account
+        </Link>
+      </div>
+
+      <div className="flex flex-col gap-3 sm:flex-row sm:items-center">
+        <div className="relative flex-1">
+          <Search className="pointer-events-none absolute top-1/2 left-4 size-5 -translate-y-1/2 text-muted-foreground" />
+          <Input
+            value={search}
+            onChange={(e) => setSearch(e.target.value)}
+            placeholder="Search name, bank/type, account no. or currency…"
+            className="h-14 w-full pl-11 text-base"
+            aria-label="Search cash/bank accounts"
+          />
+        </div>
+        <Select<AccountTypeFilter> value={accountType} onValueChange={(v) => setAccountType(v ?? "Both")}>
+          <SelectTrigger className="h-14! w-full text-base sm:w-48">
+            <SelectValue />
+          </SelectTrigger>
+          <SelectContent>
+            <SelectItem value="Both" label="All types" className="text-base">All types</SelectItem>
+            <SelectItem value={CashBankAccountType.Bank} label="Bank" className="text-base">Bank</SelectItem>
+            <SelectItem value={CashBankAccountType.Cash} label="Cash" className="text-base">Cash</SelectItem>
+          </SelectContent>
+        </Select>
+      </div>
+
+      {error && (
+        <div className="rounded-lg border border-destructive/30 bg-destructive/5 p-5 text-base text-destructive">{error}</div>
+      )}
+
+      {!error && filtered === null && (
+        <div className="flex flex-col gap-3">
+          {Array.from({ length: 4 }).map((_, i) => (
+            <Skeleton key={i} className="h-14 w-full" />
+          ))}
+        </div>
+      )}
+
+      {!error && filtered !== null && filtered.length === 0 && (
+        <div className="flex flex-col items-center gap-4 rounded-xl border border-dashed py-20 text-center">
+          <Wallet className="size-12 text-muted-foreground" />
+          <p className="text-base text-muted-foreground">
+            {search ? "No accounts match your search." : "No cash/bank accounts yet."}
+          </p>
+        </div>
+      )}
+
+      {!error && filtered !== null && filtered.length > 0 && (
+        <Table className="text-base">
+          <TableHeader>
+            <TableRow>
+              <TableHead className="h-12 px-3 text-sm">Type</TableHead>
+              <TableHead className="h-12 px-3 text-sm">Account name</TableHead>
+              <TableHead className="h-12 px-3 text-sm">Bank / Cash type</TableHead>
+              <TableHead className="h-12 px-3 text-sm">Account no.</TableHead>
+              <TableHead className="h-12 px-3 text-sm">GL account</TableHead>
+              <TableHead className="h-12 px-3 text-sm">Currency</TableHead>
+              <TableHead className="h-12 px-3 text-sm">Created</TableHead>
+              <TableHead className="h-12 px-3 text-sm">Actions</TableHead>
+            </TableRow>
+          </TableHeader>
+          <TableBody>
+            {filtered.map((a) => {
+              const gl = glAccountsById.get(a.glAccountId)
+              return (
+                <TableRow key={`${a.accountType}-${a.accountId}`}>
+                  <TableCell className="px-3 py-3.5">
+                    <Badge
+                      variant="outline"
+                      className={cn(
+                        "h-6 w-16 justify-center border-transparent text-sm",
+                        a.accountType === CashBankAccountType.Cash
+                          ? "bg-success/10 text-success"
+                          : "bg-primary/10 text-primary"
+                      )}
+                    >
+                      {a.accountType}
+                    </Badge>
+                  </TableCell>
+                  <TableCell className="px-3 py-3.5 font-medium">{a.accountName}</TableCell>
+                  <TableCell className="px-3 py-3.5">{a.bankName ?? a.cashAccountTypeName ?? "—"}</TableCell>
+                  <TableCell className="px-3 py-3.5">{a.accountNumber ?? "—"}</TableCell>
+                  <TableCell className="px-3 py-3.5 text-muted-foreground">
+                    {gl ? `${gl.accountCode} — ${gl.accountName}` : `#${a.glAccountId}`}
+                  </TableCell>
+                  <TableCell className="px-3 py-3.5">{a.currencyCode}</TableCell>
+                  <TableCell className="px-3 py-3.5 text-muted-foreground">{formatReportDate(a.createdAt)}</TableCell>
+                  <TableCell className="px-3 py-3.5">
+                    <Tooltip>
+                      <TooltipTrigger
+                        render={
+                          <Button variant="ghost" size="icon-sm" disabled aria-label={`Edit ${a.accountName}`} />
+                        }
+                      >
+                        <Pencil className="size-4" />
+                      </TooltipTrigger>
+                      <TooltipContent>
+                        Editing isn&apos;t available yet — the General Ledger service has no update endpoint for
+                        {a.accountType === CashBankAccountType.Cash ? " cash" : " bank"} accounts.
+                      </TooltipContent>
+                    </Tooltip>
+                  </TableCell>
+                </TableRow>
+              )
+            })}
+          </TableBody>
+        </Table>
+      )}
+    </div>
+  )
+}

Frontend/erp-system/app/dashboard/accounts/cheque-books/[chequeBookNo]/page.tsx

@@ -0,0 +1,159 @@
+"use client"
+
+import { useEffect, useState } from "react"
+import Link from "next/link"
+import { useParams } from "next/navigation"
+import { ArrowLeft, BookText } from "lucide-react"
+
+import { bankAccountsApi, chequeBooksApi } from "@/lib/api/general-ledger"
+import { errorMessage } from "@/lib/error-map"
+import { formatAmount, formatReportDate } from "@/lib/format"
+import { cn } from "@/lib/utils"
+import { CashAndBankAccountDto, CashBankAccountType, ChequeBook, ChequePage, ChequePageIssueStatus } from "@/types/general-ledger"
+
+import { Badge } from "@/components/ui/badge"
+import { buttonVariants } from "@/components/ui/button"
+import { Skeleton } from "@/components/ui/skeleton"
+import { Table, TableBody, TableCell, TableHead, TableHeader, TableRow } from "@/components/ui/table"
+import { ChequePageDialog } from "@/components/accounts/ChequePageDialog"
+
+const STATUS_BADGE: Record<ChequePageIssueStatus, string> = {
+  [ChequePageIssueStatus.Unused]: "bg-muted text-muted-foreground",
+  [ChequePageIssueStatus.Issued]: "bg-primary/10 text-primary",
+  [ChequePageIssueStatus.Cleared]: "bg-success/10 text-success",
+  [ChequePageIssueStatus.Bounced]: "bg-destructive/10 text-destructive",
+  [ChequePageIssueStatus.Cancelled]: "bg-destructive/10 text-destructive",
+  [ChequePageIssueStatus.Void]: "bg-muted text-muted-foreground",
+}
+
+export default function ChequeBookDetailPage() {
+  const params = useParams<{ chequeBookNo: string }>()
+  const chequeBookNo = decodeURIComponent(params.chequeBookNo)
+
+  const [book, setBook] = useState<ChequeBook | null>(null)
+  const [bankAccount, setBankAccount] = useState<CashAndBankAccountDto | null>(null)
+  const [error, setError] = useState<string | null>(null)
+  const [selectedPage, setSelectedPage] = useState<ChequePage | null>(null)
+  const [dialogOpen, setDialogOpen] = useState(false)
+
+  useEffect(() => {
+    let cancelled = false
+    chequeBooksApi
+      .get(chequeBookNo, true)
+      .then((res) => {
+        if (cancelled) return
+        setBook(res)
+        return bankAccountsApi.list(CashBankAccountType.Bank).then((banks) => {
+          if (cancelled) return
+          setBankAccount(banks.find((b) => b.accountId === res.bankAccountId) ?? null)
+        })
+      })
+      .catch((err) => {
+        if (!cancelled) setError(errorMessage(err))
+      })
+    return () => {
+      cancelled = true
+    }
+  }, [chequeBookNo])
+
+  function handlePageUpdated(updated: ChequePage) {
+    setBook((prev) => (prev ? { ...prev, pages: prev.pages.map((p) => (p.chequeNo === updated.chequeNo ? updated : p)) } : prev))
+    setSelectedPage(updated)
+  }
+
+  return (
+    <div className="flex flex-col gap-6">
+      <div className="flex items-center gap-3">
+        <Link href="/dashboard/accounts/cheque-books" className={cn(buttonVariants({ variant: "ghost", size: "icon-lg" }))}>
+          <ArrowLeft className="size-5" />
+        </Link>
+        <div>
+          <h1 className="text-2xl font-bold text-foreground">Cheque Book {chequeBookNo}</h1>
+          <p className="text-base text-muted-foreground">Every leaf in this book — click one to view details or take an action.</p>
+        </div>
+      </div>
+
+      {error && (
+        <div className="rounded-lg border border-destructive/30 bg-destructive/5 p-5 text-base text-destructive">{error}</div>
+      )}
+
+      {!error && book === null && (
+        <div className="flex flex-col gap-3">
+          {Array.from({ length: 4 }).map((_, i) => (
+            <Skeleton key={i} className="h-14 w-full" />
+          ))}
+        </div>
+      )}
+
+      {!error && book !== null && (
+        <>
+          <div className="grid grid-cols-2 gap-4 rounded-2xl bg-white p-6 shadow-sm ring-1 ring-black/5 sm:grid-cols-4">
+            <div>
+              <p className="text-sm text-muted-foreground">Bank account</p>
+              <p className="text-base font-medium">{bankAccount ? bankAccount.accountName : `#${book.bankAccountId}`}</p>
+            </div>
+            <div>
+              <p className="text-sm text-muted-foreground">Branch</p>
+              <p className="text-base font-medium">#{book.branchId}</p>
+            </div>
+            <div>
+              <p className="text-sm text-muted-foreground">Range</p>
+              <p className="text-base font-medium">
+                {book.startChequeNo} – {book.endChequeNo}
+              </p>
+            </div>
+            <div>
+              <p className="text-sm text-muted-foreground">Received</p>
+              <p className="text-base font-medium">{formatReportDate(book.receivedDate)}</p>
+            </div>
+          </div>
+
+          {book.pages.length === 0 ? (
+            <div className="flex flex-col items-center gap-4 rounded-xl border border-dashed py-20 text-center">
+              <BookText className="size-12 text-muted-foreground" />
+              <p className="text-base text-muted-foreground">No pages found for this book.</p>
+            </div>
+          ) : (
+            <Table className="text-base">
+              <TableHeader>
+                <TableRow>
+                  <TableHead className="h-12 px-3 text-sm">Cheque no.</TableHead>
+                  <TableHead className="h-12 px-3 text-sm">Status</TableHead>
+                  <TableHead className="h-12 px-3 text-sm">Payee</TableHead>
+                  <TableHead className="h-12 px-3 text-sm">Issue date</TableHead>
+                  <TableHead className="h-12 px-3 text-sm text-right">Amount</TableHead>
+                </TableRow>
+              </TableHeader>
+              <TableBody>
+                {book.pages.map((p) => (
+                  <TableRow
+                    key={p.chequeNo}
+                    className="cursor-pointer"
+                    onClick={() => {
+                      setSelectedPage(p)
+                      setDialogOpen(true)
+                    }}
+                  >
+                    <TableCell className="px-3 py-3.5 font-medium">{p.chequeNo}</TableCell>
+                    <TableCell className="px-3 py-3.5">
+                      <Badge variant="outline" className={cn("h-6 justify-center border-transparent text-sm", STATUS_BADGE[p.issueStatus])}>
+                        {p.issueStatus}
+                      </Badge>
+                    </TableCell>
+                    <TableCell className="px-3 py-3.5">{p.payeeName ?? "—"}</TableCell>
+                    <TableCell className="px-3 py-3.5 text-muted-foreground">{formatReportDate(p.issueDate)}</TableCell>
+                    <TableCell className="px-3 py-3.5 text-right tabular-nums">
+                      {p.amount !== null ? formatAmount(p.amount) : "—"}
+                    </TableCell>
+                  </TableRow>
+                ))}
+              </TableBody>
+            </Table>
+          )}
+        </>
+      )}
+
+      <ChequePageDialog page={selectedPage} open={dialogOpen} onOpenChange={setDialogOpen} onUpdated={handlePageUpdated} />
+    </div>
+  )
+}

Frontend/erp-system/app/dashboard/accounts/cheque-books/new/page.tsx

@@ -0,0 +1,216 @@
+"use client"
+
+import { useEffect, useState } from "react"
+import Link from "next/link"
+import { useRouter } from "next/navigation"
+import { ArrowLeft } from "lucide-react"
+
+import { bankAccountsApi, chequeBooksApi } from "@/lib/api/general-ledger"
+import { errorMessage } from "@/lib/error-map"
+import { validateChequeBookForm } from "@/lib/validations/general-ledger"
+import { cn } from "@/lib/utils"
+import { CashAndBankAccountDto, CashBankAccountType } from "@/types/general-ledger"
+
+import { Button, buttonVariants } from "@/components/ui/button"
+import { Field, FieldError, FieldLabel } from "@/components/ui/field"
+import { Input } from "@/components/ui/input"
+import { Select, SelectContent, SelectItem, SelectTrigger, SelectValue } from "@/components/ui/select"
+import { toast } from "@/components/ui/toast"
+
+export default function NewChequeBookPage() {
+  const router = useRouter()
+
+  const [bankAccounts, setBankAccounts] = useState<CashAndBankAccountDto[] | null>(null)
+  const [bankAccountsError, setBankAccountsError] = useState<string | null>(null)
+
+  const [branchId, setBranchId] = useState("")
+  const [bankAccountId, setBankAccountId] = useState("")
+  const [chequeBookNo, setChequeBookNo] = useState("")
+  const [startChequeNo, setStartChequeNo] = useState("")
+  const [endChequeNo, setEndChequeNo] = useState("")
+  const [totalLeaves, setTotalLeaves] = useState("")
+  const [receivedDate, setReceivedDate] = useState("")
+  const [description, setDescription] = useState("")
+  const [createdBy, setCreatedBy] = useState("")
+  const [errors, setErrors] = useState<Record<string, string>>({})
+  const [submitting, setSubmitting] = useState(false)
+
+  // Cheque books can only be tied to a real bank account — GL's own module note (§5.8) says
+  // statement import/reconcile, and by extension cheque books, are bank_account-only, never cash_account.
+  useEffect(() => {
+    bankAccountsApi
+      .list(CashBankAccountType.Bank)
+      .then(setBankAccounts)
+      .catch((err) => setBankAccountsError(errorMessage(err)))
+  }, [])
+
+  async function handleSubmit() {
+    const nextErrors = validateChequeBookForm({
+      branchId,
+      bankAccountId,
+      chequeBookNo,
+      startChequeNo,
+      endChequeNo,
+      totalLeaves,
+      receivedDate,
+    })
+    setErrors(nextErrors)
+    if (Object.keys(nextErrors).length > 0) return
+
+    setSubmitting(true)
+    try {
+      const created = await chequeBooksApi.create({
+        branchId: Number(branchId),
+        bankAccountId: Number(bankAccountId),
+        chequeBookNo,
+        startChequeNo,
+        endChequeNo,
+        totalLeaves: Number(totalLeaves),
+        receivedDate,
+        description: description || undefined,
+        createdBy: createdBy || undefined,
+      })
+      toast.success("Cheque book created", `${created.chequeBookNo} — ${created.totalLeaves} leaves`)
+      router.push(`/dashboard/accounts/cheque-books/${encodeURIComponent(created.chequeBookNo)}`)
+    } catch (err) {
+      toast.error("Could not create cheque book", errorMessage(err))
+    } finally {
+      setSubmitting(false)
+    }
+  }
+
+  return (
+    <div className="flex flex-col gap-6">
+      <div className="flex items-center gap-3">
+        <Link href="/dashboard/accounts/cheque-books" className={cn(buttonVariants({ variant: "ghost", size: "icon-lg" }))}>
+          <ArrowLeft className="size-5" />
+        </Link>
+        <div>
+          <h1 className="text-2xl font-bold text-foreground">New Cheque Book</h1>
+          <p className="text-base text-muted-foreground">
+            Every leaf from the start to end cheque number is generated automatically, all &quot;Unused&quot;.
+          </p>
+        </div>
+      </div>
+
+      {bankAccountsError && (
+        <div className="rounded-lg border border-destructive/30 bg-destructive/5 p-5 text-base text-destructive">{bankAccountsError}</div>
+      )}
+
+      <div className="rounded-2xl bg-white p-6 shadow-sm ring-1 ring-black/5">
+        <div className="grid grid-cols-1 gap-x-6 gap-y-5 sm:grid-cols-2 lg:grid-cols-3">
+          <Field data-invalid={!!errors.bankAccountId}>
+            <FieldLabel htmlFor="cb-bank">Bank account</FieldLabel>
+            <Select<string> value={bankAccountId} onValueChange={(v) => setBankAccountId(v ?? "")}>
+              <SelectTrigger id="cb-bank" className="w-full text-base" aria-invalid={!!errors.bankAccountId}>
+                <SelectValue placeholder={bankAccounts === null ? "Loading…" : "Select a bank account"} />
+              </SelectTrigger>
+              <SelectContent>
+                {(bankAccounts ?? []).map((a) => (
+                  <SelectItem key={a.accountId} value={String(a.accountId)} label={a.accountName} className="text-base">
+                    {a.accountName}
+                    {a.bankName ? ` — ${a.bankName}` : ""}
+                  </SelectItem>
+                ))}
+              </SelectContent>
+            </Select>
+            <FieldError errors={[errors.bankAccountId ? { message: errors.bankAccountId } : undefined]} />
+          </Field>
+
+          <Field data-invalid={!!errors.branchId}>
+            <FieldLabel htmlFor="cb-branch">Branch ID</FieldLabel>
+            <Input
+              id="cb-branch"
+              type="number"
+              value={branchId}
+              onChange={(e) => setBranchId(e.target.value)}
+              placeholder="1"
+              aria-invalid={!!errors.branchId}
+            />
+            <FieldError errors={[errors.branchId ? { message: errors.branchId } : undefined]} />
+          </Field>
+
+          <Field data-invalid={!!errors.chequeBookNo}>
+            <FieldLabel htmlFor="cb-no">Cheque book number</FieldLabel>
+            <Input
+              id="cb-no"
+              value={chequeBookNo}
+              onChange={(e) => setChequeBookNo(e.target.value)}
+              placeholder="CB-0001"
+              aria-invalid={!!errors.chequeBookNo}
+            />
+            <FieldError errors={[errors.chequeBookNo ? { message: errors.chequeBookNo } : undefined]} />
+          </Field>
+
+          <Field data-invalid={!!errors.startChequeNo}>
+            <FieldLabel htmlFor="cb-start">Start cheque no.</FieldLabel>
+            <Input
+              id="cb-start"
+              value={startChequeNo}
+              onChange={(e) => setStartChequeNo(e.target.value)}
+              placeholder="000001"
+              aria-invalid={!!errors.startChequeNo}
+            />
+            <FieldError errors={[errors.startChequeNo ? { message: errors.startChequeNo } : undefined]} />
+          </Field>
+          <Field data-invalid={!!errors.endChequeNo}>
+            <FieldLabel htmlFor="cb-end">End cheque no.</FieldLabel>
+            <Input
+              id="cb-end"
+              value={endChequeNo}
+              onChange={(e) => setEndChequeNo(e.target.value)}
+              placeholder="000025"
+              aria-invalid={!!errors.endChequeNo}
+            />
+            <FieldError errors={[errors.endChequeNo ? { message: errors.endChequeNo } : undefined]} />
+          </Field>
+
+          <Field data-invalid={!!errors.totalLeaves}>
+            <FieldLabel htmlFor="cb-leaves">Total leaves</FieldLabel>
+            <Input
+              id="cb-leaves"
+              type="number"
+              value={totalLeaves}
+              onChange={(e) => setTotalLeaves(e.target.value)}
+              placeholder="25"
+              aria-invalid={!!errors.totalLeaves}
+            />
+            <p className="text-sm text-muted-foreground">Must equal end − start + 1.</p>
+            <FieldError errors={[errors.totalLeaves ? { message: errors.totalLeaves } : undefined]} />
+          </Field>
+
+          <Field data-invalid={!!errors.receivedDate}>
+            <FieldLabel htmlFor="cb-received">Received date</FieldLabel>
+            <Input
+              id="cb-received"
+              type="date"
+              value={receivedDate}
+              onChange={(e) => setReceivedDate(e.target.value)}
+              aria-invalid={!!errors.receivedDate}
+            />
+            <FieldError errors={[errors.receivedDate ? { message: errors.receivedDate } : undefined]} />
+          </Field>
+
+          <Field>
+            <FieldLabel htmlFor="cb-desc">Description (optional)</FieldLabel>
+            <Input id="cb-desc" value={description} onChange={(e) => setDescription(e.target.value)} />
+          </Field>
+
+          <Field>
+            <FieldLabel htmlFor="cb-by">Created by (optional)</FieldLabel>
+            <Input id="cb-by" value={createdBy} onChange={(e) => setCreatedBy(e.target.value)} />
+          </Field>
+        </div>
+
+        <div className="mt-6 flex justify-end gap-3">
+          <Link href="/dashboard/accounts/cheque-books" className={cn(buttonVariants({ variant: "outline" }), "min-w-36")}>
+            Cancel
+          </Link>
+          <Button className="min-w-36" onClick={handleSubmit} disabled={submitting}>
+            {submitting ? "Creating…" : "Create"}
+          </Button>
+        </div>
+      </div>
+    </div>
+  )
+}

Frontend/erp-system/app/dashboard/accounts/cheque-books/page.tsx

@@ -0,0 +1,154 @@
+"use client"
+
+import { useEffect, useMemo, useState } from "react"
+import Link from "next/link"
+import { useRouter } from "next/navigation"
+import { ArrowLeft, BookText, Plus } from "lucide-react"
+
+import { bankAccountsApi, chequeBooksApi } from "@/lib/api/general-ledger"
+import { errorMessage } from "@/lib/error-map"
+import { formatReportDate } from "@/lib/format"
+import { cn } from "@/lib/utils"
+import { CashAndBankAccountDto, CashBankAccountType, ChequeBook, ChequeBookStatus } from "@/types/general-ledger"
+
+import { Badge } from "@/components/ui/badge"
+import { buttonVariants } from "@/components/ui/button"
+import { Select, SelectContent, SelectItem, SelectTrigger, SelectValue } from "@/components/ui/select"
+import { Skeleton } from "@/components/ui/skeleton"
+import { Table, TableBody, TableCell, TableHead, TableHeader, TableRow } from "@/components/ui/table"
+
+type StatusFilter = ChequeBookStatus | "All"
+
+const STATUS_BADGE: Record<ChequeBookStatus, string> = {
+  [ChequeBookStatus.Active]: "bg-success/10 text-success",
+  [ChequeBookStatus.Completed]: "bg-primary/10 text-primary",
+  [ChequeBookStatus.Cancelled]: "bg-destructive/10 text-destructive",
+}
+
+export default function ChequeBooksPage() {
+  const router = useRouter()
+  const [books, setBooks] = useState<ChequeBook[] | null>(null)
+  const [bankAccounts, setBankAccounts] = useState<CashAndBankAccountDto[] | null>(null)
+  const [error, setError] = useState<string | null>(null)
+  const [status, setStatus] = useState<StatusFilter>("All")
+
+  useEffect(() => {
+    let cancelled = false
+    Promise.all([
+      chequeBooksApi.list(status === "All" ? undefined : { status }),
+      bankAccounts ? Promise.resolve(bankAccounts) : bankAccountsApi.list(CashBankAccountType.Bank),
+    ])
+      .then(([result, banks]) => {
+        if (cancelled) return
+        setBooks(result.items)
+        setBankAccounts(banks)
+      })
+      .catch((err) => {
+        if (!cancelled) setError(errorMessage(err))
+      })
+    return () => {
+      cancelled = true
+    }
+    // bankAccounts intentionally excluded — fetched once, reused across status re-fetches.
+    // eslint-disable-next-line react-hooks/exhaustive-deps
+  }, [status])
+
+  const bankAccountsById = useMemo(() => new Map((bankAccounts ?? []).map((a) => [a.accountId, a])), [bankAccounts])
+
+  return (
+    <div className="flex flex-col gap-6">
+      <div className="flex items-center justify-between">
+        <div className="flex items-center gap-3">
+          <Link href="/dashboard/accounts" className={cn(buttonVariants({ variant: "ghost", size: "icon-lg" }))}>
+            <ArrowLeft className="size-5" />
+          </Link>
+          <div>
+            <h1 className="text-2xl font-bold text-foreground">Cheque Books</h1>
+            <p className="text-base text-muted-foreground">Cheque books issued from this company&apos;s own supply.</p>
+          </div>
+        </div>
+        <Link href="/dashboard/accounts/cheque-books/new" className={cn(buttonVariants({ size: "lg" }))}>
+          <Plus className="size-5" />
+          New Cheque Book
+        </Link>
+      </div>
+
+      <div className="flex flex-col gap-3 sm:flex-row sm:items-center">
+        <Select<StatusFilter> value={status} onValueChange={(v) => setStatus(v ?? "All")}>
+          <SelectTrigger className="h-12! w-full text-base sm:w-48">
+            <SelectValue />
+          </SelectTrigger>
+          <SelectContent>
+            <SelectItem value="All" label="All statuses" className="text-base">All statuses</SelectItem>
+            <SelectItem value={ChequeBookStatus.Active} label="Active" className="text-base">Active</SelectItem>
+            <SelectItem value={ChequeBookStatus.Completed} label="Completed" className="text-base">Completed</SelectItem>
+            <SelectItem value={ChequeBookStatus.Cancelled} label="Cancelled" className="text-base">Cancelled</SelectItem>
+          </SelectContent>
+        </Select>
+      </div>
+
+      {error && (
+        <div className="rounded-lg border border-destructive/30 bg-destructive/5 p-5 text-base text-destructive">{error}</div>
+      )}
+
+      {!error && books === null && (
+        <div className="flex flex-col gap-3">
+          {Array.from({ length: 4 }).map((_, i) => (
+            <Skeleton key={i} className="h-14 w-full" />
+          ))}
+        </div>
+      )}
+
+      {!error && books !== null && books.length === 0 && (
+        <div className="flex flex-col items-center gap-4 rounded-xl border border-dashed py-20 text-center">
+          <BookText className="size-12 text-muted-foreground" />
+          <p className="text-base text-muted-foreground">No cheque books yet.</p>
+        </div>
+      )}
+
+      {!error && books !== null && books.length > 0 && (
+        <Table className="text-base">
+          <TableHeader>
+            <TableRow>
+              <TableHead className="h-12 px-3 text-sm">Cheque book no.</TableHead>
+              <TableHead className="h-12 px-3 text-sm">Bank account</TableHead>
+              <TableHead className="h-12 px-3 text-sm">Branch</TableHead>
+              <TableHead className="h-12 px-3 text-sm">Range</TableHead>
+              <TableHead className="h-12 px-3 text-sm">Leaves</TableHead>
+              <TableHead className="h-12 px-3 text-sm">Received</TableHead>
+              <TableHead className="h-12 px-3 text-sm">Status</TableHead>
+            </TableRow>
+          </TableHeader>
+          <TableBody>
+            {books.map((b) => {
+              const bank = bankAccountsById.get(b.bankAccountId)
+              return (
+                <TableRow
+                  key={b.chequeBookNo}
+                  className="cursor-pointer"
+                  onClick={() => router.push(`/dashboard/accounts/cheque-books/${encodeURIComponent(b.chequeBookNo)}`)}
+                >
+                  <TableCell className="px-3 py-3.5 font-medium">{b.chequeBookNo}</TableCell>
+                  <TableCell className="px-3 py-3.5 text-muted-foreground">
+                    {bank ? bank.accountName : `#${b.bankAccountId}`}
+                  </TableCell>
+                  <TableCell className="px-3 py-3.5 text-muted-foreground">#{b.branchId}</TableCell>
+                  <TableCell className="px-3 py-3.5">
+                    {b.startChequeNo} – {b.endChequeNo}
+                  </TableCell>
+                  <TableCell className="px-3 py-3.5">{b.totalLeaves}</TableCell>
+                  <TableCell className="px-3 py-3.5 text-muted-foreground">{formatReportDate(b.receivedDate)}</TableCell>
+                  <TableCell className="px-3 py-3.5">
+                    <Badge variant="outline" className={cn("h-6 justify-center border-transparent text-sm", STATUS_BADGE[b.status])}>
+                      {b.status}
+                    </Badge>
+                  </TableCell>
+                </TableRow>
+              )
+            })}
+          </TableBody>
+        </Table>
+      )}
+    </div>
+  )
+}

Frontend/erp-system/app/dashboard/accounts/page.tsx

@@ -0,0 +1,58 @@
+import Link from "next/link"
+import { BookText, Inbox, Wallet, type LucideIcon } from "lucide-react"
+
+import { Card, CardContent, CardHeader, CardTitle } from "@/components/ui/card"
+
+const areas: { title: string; description: string; href: string; icon: LucideIcon }[] = [
+  {
+    title: "Cash / Bank Accounts",
+    description: "Cash and Bank accounts linked to a GL account — list, create, and reconcile against them.",
+    href: "/dashboard/accounts/bank-accounts",
+    icon: Wallet,
+  },
+  {
+    title: "Cheque Books",
+    description: "Cheque books issued from this company’s own supply — issue, clear, bounce, cancel or void a leaf.",
+    href: "/dashboard/accounts/cheque-books",
+    icon: BookText,
+  },
+  {
+    title: "Received Cheques",
+    description: "Cheques received from customers/suppliers — deposit, clear, return, or cancel.",
+    href: "/dashboard/accounts/received-cheques",
+    icon: Inbox,
+  },
+]
+
+export default function AccountsHubPage() {
+  return (
+    <div className="flex flex-col gap-6">
+      <div>
+        <h1 className="text-2xl font-bold text-foreground">Accounts</h1>
+        <p className="text-base text-muted-foreground">
+          Cash/Bank accounts and cheque management, from the General Ledger service.
+        </p>
+      </div>
+
+      <div className="grid grid-cols-1 gap-4 sm:grid-cols-2 xl:grid-cols-3">
+        {areas.map((area) => (
+          <Link key={area.href} href={area.href}>
+            <Card className="h-full transition-shadow hover:shadow-md">
+              <CardHeader>
+                <div className="flex items-center gap-3">
+                  <div className="flex size-11 shrink-0 items-center justify-center rounded-xl bg-primary/10 text-primary">
+                    <area.icon className="size-5" />
+                  </div>
+                  <CardTitle className="text-lg">{area.title}</CardTitle>
+                </div>
+              </CardHeader>
+              <CardContent>
+                <p className="text-base text-muted-foreground">{area.description}</p>
+              </CardContent>
+            </Card>
+          </Link>
+        ))}
+      </div>
+    </div>
+  )
+}

Frontend/erp-system/app/dashboard/accounts/received-cheques/new/page.tsx

@@ -0,0 +1,215 @@
+"use client"
+
+import { useState } from "react"
+import Link from "next/link"
+import { useRouter } from "next/navigation"
+import { ArrowLeft } from "lucide-react"
+
+import { receivedChequesApi } from "@/lib/api/general-ledger"
+import { errorMessage } from "@/lib/error-map"
+import { validateReceivedChequeForm } from "@/lib/validations/general-ledger"
+import { cn } from "@/lib/utils"
+import { ReceivedFromType } from "@/types/general-ledger"
+
+import { Button, buttonVariants } from "@/components/ui/button"
+import { Field, FieldError, FieldLabel } from "@/components/ui/field"
+import { Input } from "@/components/ui/input"
+import { Select, SelectContent, SelectItem, SelectTrigger, SelectValue } from "@/components/ui/select"
+import { toast } from "@/components/ui/toast"
+
+export default function NewReceivedChequePage() {
+  const router = useRouter()
+
+  const [companyId, setCompanyId] = useState("")
+  const [branchId, setBranchId] = useState("")
+  const [receivedFromType, setReceivedFromType] = useState<ReceivedFromType>(ReceivedFromType.Customer)
+  const [receivedFromId, setReceivedFromId] = useState("")
+  const [receivedFromName, setReceivedFromName] = useState("")
+  const [drawerBankName, setDrawerBankName] = useState("")
+  const [drawerBankBranch, setDrawerBankBranch] = useState("")
+  const [accountHolderName, setAccountHolderName] = useState("")
+  const [chequeNo, setChequeNo] = useState("")
+  const [chequeDate, setChequeDate] = useState("")
+  const [amount, setAmount] = useState("")
+  const [receivedDate, setReceivedDate] = useState("")
+  const [referenceType, setReferenceType] = useState("")
+  const [referenceId, setReferenceId] = useState("")
+  const [notes, setNotes] = useState("")
+  const [createdBy, setCreatedBy] = useState("")
+  const [errors, setErrors] = useState<Record<string, string>>({})
+  const [submitting, setSubmitting] = useState(false)
+
+  async function handleSubmit() {
+    const nextErrors = validateReceivedChequeForm({ companyId, receivedFromName, chequeNo, chequeDate, amount, receivedDate })
+    setErrors(nextErrors)
+    if (Object.keys(nextErrors).length > 0) return
+
+    setSubmitting(true)
+    try {
+      const created = await receivedChequesApi.create({
+        companyId: Number(companyId),
+        branchId: branchId ? Number(branchId) : undefined,
+        receivedFromType,
+        receivedFromId: receivedFromId ? Number(receivedFromId) : undefined,
+        receivedFromName,
+        drawerBankName: drawerBankName || undefined,
+        drawerBankBranch: drawerBankBranch || undefined,
+        accountHolderName: accountHolderName || undefined,
+        chequeNo,
+        chequeDate,
+        amount: Number(amount),
+        receivedDate,
+        referenceType: referenceType || undefined,
+        referenceId: referenceId ? Number(referenceId) : undefined,
+        notes: notes || undefined,
+        createdBy: createdBy || undefined,
+      })
+      toast.success("Received cheque recorded", `${created.chequeNo} — ${created.receivedFromName}`)
+      router.push("/dashboard/accounts/received-cheques")
+    } catch (err) {
+      toast.error("Could not record received cheque", errorMessage(err))
+    } finally {
+      setSubmitting(false)
+    }
+  }
+
+  return (
+    <div className="flex flex-col gap-6">
+      <div className="flex items-center gap-3">
+        <Link href="/dashboard/accounts/received-cheques" className={cn(buttonVariants({ variant: "ghost", size: "icon-lg" }))}>
+          <ArrowLeft className="size-5" />
+        </Link>
+        <div>
+          <h1 className="text-2xl font-bold text-foreground">New Received Cheque</h1>
+          <p className="text-base text-muted-foreground">Record a cheque received from a customer, supplier, or other party.</p>
+        </div>
+      </div>
+
+      <div className="rounded-2xl bg-white p-6 shadow-sm ring-1 ring-black/5">
+        <div className="grid grid-cols-1 gap-x-6 gap-y-5 sm:grid-cols-2 lg:grid-cols-3">
+          <Field data-invalid={!!errors.companyId}>
+            <FieldLabel htmlFor="rc-company">Company ID</FieldLabel>
+            <Input
+              id="rc-company"
+              type="number"
+              value={companyId}
+              onChange={(e) => setCompanyId(e.target.value)}
+              placeholder="1"
+              aria-invalid={!!errors.companyId}
+            />
+            <FieldError errors={[errors.companyId ? { message: errors.companyId } : undefined]} />
+          </Field>
+          <Field>
+            <FieldLabel htmlFor="rc-branch">Branch ID (optional)</FieldLabel>
+            <Input id="rc-branch" type="number" value={branchId} onChange={(e) => setBranchId(e.target.value)} />
+          </Field>
+
+          <Field>
+            <FieldLabel htmlFor="rc-from-type">Received from type</FieldLabel>
+            <Select<ReceivedFromType> value={receivedFromType} onValueChange={(v) => setReceivedFromType(v ?? ReceivedFromType.Customer)}>
+              <SelectTrigger id="rc-from-type" className="w-full text-base">
+                <SelectValue />
+              </SelectTrigger>
+              <SelectContent>
+                {Object.values(ReceivedFromType).map((t) => (
+                  <SelectItem key={t} value={t} label={t} className="text-base">
+                    {t}
+                  </SelectItem>
+                ))}
+              </SelectContent>
+            </Select>
+          </Field>
+
+          <Field data-invalid={!!errors.receivedFromName}>
+            <FieldLabel htmlFor="rc-from-name">Received from name</FieldLabel>
+            <Input
+              id="rc-from-name"
+              value={receivedFromName}
+              onChange={(e) => setReceivedFromName(e.target.value)}
+              aria-invalid={!!errors.receivedFromName}
+            />
+            <FieldError errors={[errors.receivedFromName ? { message: errors.receivedFromName } : undefined]} />
+          </Field>
+          <Field>
+            <FieldLabel htmlFor="rc-from-id">Received from ID (optional)</FieldLabel>
+            <Input id="rc-from-id" type="number" value={receivedFromId} onChange={(e) => setReceivedFromId(e.target.value)} />
+          </Field>
+
+          <Field>
+            <FieldLabel htmlFor="rc-drawer-bank">Drawer bank (optional)</FieldLabel>
+            <Input id="rc-drawer-bank" value={drawerBankName} onChange={(e) => setDrawerBankName(e.target.value)} />
+          </Field>
+          <Field>
+            <FieldLabel htmlFor="rc-drawer-branch">Drawer branch (optional)</FieldLabel>
+            <Input id="rc-drawer-branch" value={drawerBankBranch} onChange={(e) => setDrawerBankBranch(e.target.value)} />
+          </Field>
+          <Field>
+            <FieldLabel htmlFor="rc-holder">Account holder name (optional)</FieldLabel>
+            <Input id="rc-holder" value={accountHolderName} onChange={(e) => setAccountHolderName(e.target.value)} />
+          </Field>
+
+          <Field data-invalid={!!errors.chequeNo}>
+            <FieldLabel htmlFor="rc-cheque-no">Cheque number</FieldLabel>
+            <Input id="rc-cheque-no" value={chequeNo} onChange={(e) => setChequeNo(e.target.value)} aria-invalid={!!errors.chequeNo} />
+            <FieldError errors={[errors.chequeNo ? { message: errors.chequeNo } : undefined]} />
+          </Field>
+          <Field data-invalid={!!errors.chequeDate}>
+            <FieldLabel htmlFor="rc-cheque-date">Cheque date</FieldLabel>
+            <Input
+              id="rc-cheque-date"
+              type="date"
+              value={chequeDate}
+              onChange={(e) => setChequeDate(e.target.value)}
+              aria-invalid={!!errors.chequeDate}
+            />
+            <FieldError errors={[errors.chequeDate ? { message: errors.chequeDate } : undefined]} />
+          </Field>
+
+          <Field data-invalid={!!errors.amount}>
+            <FieldLabel htmlFor="rc-amount">Amount</FieldLabel>
+            <Input id="rc-amount" type="number" value={amount} onChange={(e) => setAmount(e.target.value)} aria-invalid={!!errors.amount} />
+            <FieldError errors={[errors.amount ? { message: errors.amount } : undefined]} />
+          </Field>
+          <Field data-invalid={!!errors.receivedDate}>
+            <FieldLabel htmlFor="rc-received-date">Received date</FieldLabel>
+            <Input
+              id="rc-received-date"
+              type="date"
+              value={receivedDate}
+              onChange={(e) => setReceivedDate(e.target.value)}
+              aria-invalid={!!errors.receivedDate}
+            />
+            <FieldError errors={[errors.receivedDate ? { message: errors.receivedDate } : undefined]} />
+          </Field>
+
+          <Field>
+            <FieldLabel htmlFor="rc-ref-type">Reference type (optional)</FieldLabel>
+            <Input id="rc-ref-type" value={referenceType} onChange={(e) => setReferenceType(e.target.value)} placeholder="Invoice" />
+          </Field>
+          <Field>
+            <FieldLabel htmlFor="rc-ref-id">Reference ID (optional)</FieldLabel>
+            <Input id="rc-ref-id" type="number" value={referenceId} onChange={(e) => setReferenceId(e.target.value)} />
+          </Field>
+
+          <Field>
+            <FieldLabel htmlFor="rc-notes">Notes (optional)</FieldLabel>
+            <Input id="rc-notes" value={notes} onChange={(e) => setNotes(e.target.value)} />
+          </Field>
+          <Field>
+            <FieldLabel htmlFor="rc-created-by">Created by (optional)</FieldLabel>
+            <Input id="rc-created-by" value={createdBy} onChange={(e) => setCreatedBy(e.target.value)} />
+          </Field>
+        </div>
+
+        <div className="mt-6 flex justify-end gap-3">
+          <Link href="/dashboard/accounts/received-cheques" className={cn(buttonVariants({ variant: "outline" }), "min-w-36")}>
+            Cancel
+          </Link>
+          <Button className="min-w-36" onClick={handleSubmit} disabled={submitting}>
+            {submitting ? "Recording…" : "Record"}
+          </Button>
+        </div>
+      </div>
+    </div>
+  )
+}

Frontend/erp-system/app/dashboard/accounts/received-cheques/page.tsx

@@ -0,0 +1,151 @@
+"use client"
+
+import { useEffect, useState } from "react"
+import Link from "next/link"
+import { ArrowLeft, Inbox, Plus } from "lucide-react"
+
+import { receivedChequesApi } from "@/lib/api/general-ledger"
+import { errorMessage } from "@/lib/error-map"
+import { formatAmount, formatReportDate } from "@/lib/format"
+import { cn } from "@/lib/utils"
+import { ReceivedCheque, ReceivedChequeStatus } from "@/types/general-ledger"
+
+import { Badge } from "@/components/ui/badge"
+import { buttonVariants } from "@/components/ui/button"
+import { Select, SelectContent, SelectItem, SelectTrigger, SelectValue } from "@/components/ui/select"
+import { Skeleton } from "@/components/ui/skeleton"
+import { Table, TableBody, TableCell, TableHead, TableHeader, TableRow } from "@/components/ui/table"
+import { ReceivedChequeDialog } from "@/components/accounts/ReceivedChequeDialog"
+
+type StatusFilter = ReceivedChequeStatus | "All"
+
+const STATUS_BADGE: Record<ReceivedChequeStatus, string> = {
+  [ReceivedChequeStatus.Received]: "bg-muted text-muted-foreground",
+  [ReceivedChequeStatus.Deposited]: "bg-primary/10 text-primary",
+  [ReceivedChequeStatus.Cleared]: "bg-success/10 text-success",
+  [ReceivedChequeStatus.Returned]: "bg-destructive/10 text-destructive",
+  [ReceivedChequeStatus.Cancelled]: "bg-destructive/10 text-destructive",
+}
+
+export default function ReceivedChequesPage() {
+  const [cheques, setCheques] = useState<ReceivedCheque[] | null>(null)
+  const [error, setError] = useState<string | null>(null)
+  const [status, setStatus] = useState<StatusFilter>("All")
+  const [selected, setSelected] = useState<ReceivedCheque | null>(null)
+  const [dialogOpen, setDialogOpen] = useState(false)
+
+  useEffect(() => {
+    let cancelled = false
+    receivedChequesApi
+      .list(status === "All" ? undefined : { status })
+      .then((res) => {
+        if (!cancelled) setCheques(res.items)
+      })
+      .catch((err) => {
+        if (!cancelled) setError(errorMessage(err))
+      })
+    return () => {
+      cancelled = true
+    }
+  }, [status])
+
+  function handleUpdated(updated: ReceivedCheque) {
+    setCheques((prev) => (prev ? prev.map((c) => (c.receivedChequeId === updated.receivedChequeId ? updated : c)) : prev))
+    setSelected(updated)
+  }
+
+  return (
+    <div className="flex flex-col gap-6">
+      <div className="flex items-center justify-between">
+        <div className="flex items-center gap-3">
+          <Link href="/dashboard/accounts" className={cn(buttonVariants({ variant: "ghost", size: "icon-lg" }))}>
+            <ArrowLeft className="size-5" />
+          </Link>
+          <div>
+            <h1 className="text-2xl font-bold text-foreground">Received Cheques</h1>
+            <p className="text-base text-muted-foreground">Cheques received from customers, suppliers, or others.</p>
+          </div>
+        </div>
+        <Link href="/dashboard/accounts/received-cheques/new" className={cn(buttonVariants({ size: "lg" }))}>
+          <Plus className="size-5" />
+          New Received Cheque
+        </Link>
+      </div>
+
+      <div className="flex flex-col gap-3 sm:flex-row sm:items-center">
+        <Select<StatusFilter> value={status} onValueChange={(v) => setStatus(v ?? "All")}>
+          <SelectTrigger className="h-12! w-full text-base sm:w-48">
+            <SelectValue />
+          </SelectTrigger>
+          <SelectContent>
+            <SelectItem value="All" label="All statuses" className="text-base">All statuses</SelectItem>
+            <SelectItem value={ReceivedChequeStatus.Received} label="Received" className="text-base">Received</SelectItem>
+            <SelectItem value={ReceivedChequeStatus.Deposited} label="Deposited" className="text-base">Deposited</SelectItem>
+            <SelectItem value={ReceivedChequeStatus.Cleared} label="Cleared" className="text-base">Cleared</SelectItem>
+            <SelectItem value={ReceivedChequeStatus.Returned} label="Returned" className="text-base">Returned</SelectItem>
+            <SelectItem value={ReceivedChequeStatus.Cancelled} label="Cancelled" className="text-base">Cancelled</SelectItem>
+          </SelectContent>
+        </Select>
+      </div>
+
+      {error && (
+        <div className="rounded-lg border border-destructive/30 bg-destructive/5 p-5 text-base text-destructive">{error}</div>
+      )}
+
+      {!error && cheques === null && (
+        <div className="flex flex-col gap-3">
+          {Array.from({ length: 4 }).map((_, i) => (
+            <Skeleton key={i} className="h-14 w-full" />
+          ))}
+        </div>
+      )}
+
+      {!error && cheques !== null && cheques.length === 0 && (
+        <div className="flex flex-col items-center gap-4 rounded-xl border border-dashed py-20 text-center">
+          <Inbox className="size-12 text-muted-foreground" />
+          <p className="text-base text-muted-foreground">No received cheques yet.</p>
+        </div>
+      )}
+
+      {!error && cheques !== null && cheques.length > 0 && (
+        <Table className="text-base">
+          <TableHeader>
+            <TableRow>
+              <TableHead className="h-12 px-3 text-sm">Cheque no.</TableHead>
+              <TableHead className="h-12 px-3 text-sm">Received from</TableHead>
+              <TableHead className="h-12 px-3 text-sm">Type</TableHead>
+              <TableHead className="h-12 px-3 text-sm text-right">Amount</TableHead>
+              <TableHead className="h-12 px-3 text-sm">Received</TableHead>
+              <TableHead className="h-12 px-3 text-sm">Status</TableHead>
+            </TableRow>
+          </TableHeader>
+          <TableBody>
+            {cheques.map((c) => (
+              <TableRow
+                key={c.receivedChequeId}
+                className="cursor-pointer"
+                onClick={() => {
+                  setSelected(c)
+                  setDialogOpen(true)
+                }}
+              >
+                <TableCell className="px-3 py-3.5 font-medium">{c.chequeNo}</TableCell>
+                <TableCell className="px-3 py-3.5">{c.receivedFromName}</TableCell>
+                <TableCell className="px-3 py-3.5 text-muted-foreground">{c.receivedFromType}</TableCell>
+                <TableCell className="px-3 py-3.5 text-right tabular-nums">{formatAmount(c.amount)}</TableCell>
+                <TableCell className="px-3 py-3.5 text-muted-foreground">{formatReportDate(c.receivedDate)}</TableCell>
+                <TableCell className="px-3 py-3.5">
+                  <Badge variant="outline" className={cn("h-6 justify-center border-transparent text-sm", STATUS_BADGE[c.status])}>
+                    {c.status}
+                  </Badge>
+                </TableCell>
+              </TableRow>
+            ))}
+          </TableBody>
+        </Table>
+      )}
+
+      <ReceivedChequeDialog cheque={selected} open={dialogOpen} onOpenChange={setDialogOpen} onUpdated={handleUpdated} />
+    </div>
+  )
+}

Frontend/erp-system/app/dashboard/hrm/employees/[id]/page.tsx

@@ -170,6 +170,7 @@ export default function EmployeeDetailPage() {
         emergencyContactName: employee.emergencyContactName,
         emergencyContactRelationship: employee.emergencyContactRelationship,
         emergencyContactPhone: employee.emergencyContactPhone,
+        hireDate: employee.hireDate,
         confirmationDate: employee.confirmationDate,
         lastWorkingDate: employee.lastWorkingDate,
         departmentId: employee.departmentId,

Frontend/erp-system/app/dashboard/ledgers/balance-sheet/page.tsx

@@ -0,0 +1,156 @@
+"use client"
+
+import { useEffect, useState } from "react"
+import Link from "next/link"
+import { ArrowLeft, Landmark } from "lucide-react"
+
+import { reportsApi } from "@/lib/api/general-ledger"
+import { errorMessage } from "@/lib/error-map"
+import { formatReportDate, todayIso } from "@/lib/format"
+import { cn } from "@/lib/utils"
+import { BalanceSheetResponse, BalanceSheetSection, ReportType } from "@/types/general-ledger"
+
+import { buttonVariants } from "@/components/ui/button"
+import { Input } from "@/components/ui/input"
+import { Label } from "@/components/ui/label"
+import { Skeleton } from "@/components/ui/skeleton"
+import { DownloadCsvButton } from "@/components/reports/DownloadCsvButton"
+import { DownloadPdfButton } from "@/components/reports/DownloadPdfButton"
+import { ReportHeader } from "@/components/reports/ReportHeader"
+import { ReportSection, ReportSectionLine } from "@/components/reports/ReportSection"
+import { ReportSubtotal } from "@/components/reports/ReportSubtotal"
+
+// GL's leaf rows carry `accountCode` too, but a classified Statement of Financial Position
+// (matching the reference template this screen follows) shows plain line-item names only, no
+// codes — same convention as the Balance Sheet's account-code-free presentation elsewhere.
+function sectionLines(section?: BalanceSheetSection): ReportSectionLine[] {
+  return (section?.lines ?? []).map((l) => ({ label: l.accountName, amount: l.balance }))
+}
+
+export default function BalanceSheetPage() {
+  const [asOfDate, setAsOfDate] = useState(todayIso())
+  const [report, setReport] = useState<BalanceSheetResponse | null>(null)
+  const [error, setError] = useState<string | null>(null)
+
+  // Clears stale results the instant asOfDate changes, during the render that reacts to it —
+  // not inside the effect below, which would be a synchronous setState-in-effect
+  // (react-hooks/set-state-in-effect); this is React's own sanctioned "adjust state during
+  // render" pattern instead.
+  const [loadedFor, setLoadedFor] = useState<string | null>(null)
+  if (loadedFor !== asOfDate) {
+    setLoadedFor(asOfDate)
+    setReport(null)
+    setError(null)
+  }
+
+  useEffect(() => {
+    if (!asOfDate) return
+    let cancelled = false
+    reportsApi
+      .balanceSheet(asOfDate)
+      .then((res) => {
+        if (!cancelled) setReport(res)
+      })
+      .catch((err) => {
+        if (!cancelled) setError(errorMessage(err))
+      })
+    return () => {
+      cancelled = true
+    }
+  }, [asOfDate])
+
+  const isEmpty =
+    report !== null &&
+    (report.nonCurrentAssets?.lines?.length ?? 0) === 0 &&
+    (report.currentAssets?.lines?.length ?? 0) === 0 &&
+    (report.unclassifiedAssets?.lines?.length ?? 0) === 0 &&
+    (report.equity?.lines?.length ?? 0) === 0 &&
+    (report.nonCurrentLiabilities?.lines?.length ?? 0) === 0 &&
+    (report.currentLiabilities?.lines?.length ?? 0) === 0 &&
+    (report.unclassifiedLiabilities?.lines?.length ?? 0) === 0
+
+  return (
+    <div className="flex flex-col gap-6">
+      <div className="flex items-center gap-3">
+        <Link href="/dashboard/ledgers" className={cn(buttonVariants({ variant: "ghost", size: "icon-lg" }))}>
+          <ArrowLeft className="size-5" />
+        </Link>
+        <div>
+          <h1 className="text-2xl font-bold text-foreground">Balance Sheet</h1>
+          <p className="text-base text-muted-foreground">Statement of Financial Position — Assets, Liabilities, Equity.</p>
+        </div>
+      </div>
+
+      <div className="flex flex-col gap-3 sm:flex-row sm:items-end sm:justify-between">
+        <div className="flex flex-col gap-1.5">
+          <Label className="text-base">As at</Label>
+          <Input type="date" value={asOfDate} onChange={(e) => setAsOfDate(e.target.value)} className="h-11 w-full text-base sm:w-60" />
+        </div>
+        <div className="flex gap-2">
+          <DownloadPdfButton reportType={ReportType.BalanceSheet} params={{ asOfDate }} disabled={!report} />
+          <DownloadCsvButton reportType={ReportType.BalanceSheet} params={{ asOfDate }} disabled={!report} />
+        </div>
+      </div>
+
+      {error && (
+        <div className="rounded-lg border border-destructive/30 bg-destructive/5 p-5 text-base text-destructive">{error}</div>
+      )}
+
+      {!error && report === null && (
+        <div className="flex flex-col gap-3">
+          {Array.from({ length: 6 }).map((_, i) => (
+            <Skeleton key={i} className="h-12 w-full" />
+          ))}
+        </div>
+      )}
+
+      {!error && isEmpty && (
+        <div className="flex flex-col items-center gap-4 rounded-xl border border-dashed py-20 text-center">
+          <Landmark className="size-12 text-muted-foreground" />
+          <p className="text-base text-muted-foreground">No Asset/Liability/Equity accounts as at this date.</p>
+        </div>
+      )}
+
+      {!error && report !== null && !isEmpty && (
+        <div className="rounded-2xl bg-white p-6 shadow-sm ring-1 ring-black/5">
+          <ReportHeader title="Statement of Financial Position" subtitle={`As at ${formatReportDate(asOfDate)}`} />
+
+          <div className="mt-4">
+            <p className="mb-2 text-sm font-bold tracking-wide text-foreground uppercase">Assets</p>
+            <ReportSection
+              title="Non-Current Assets"
+              lines={sectionLines(report.nonCurrentAssets)}
+              total={report.nonCurrentAssets?.total}
+            />
+            <ReportSection title="Current Assets" lines={sectionLines(report.currentAssets)} total={report.currentAssets?.total} />
+            <ReportSection
+              title="Unclassified Assets"
+              lines={sectionLines(report.unclassifiedAssets)}
+              total={report.unclassifiedAssets?.total}
+            />
+            <ReportSubtotal label="Total Assets" amount={report.totalAssets} large />
+
+            <p className="mt-6 mb-2 text-sm font-bold tracking-wide text-foreground uppercase">Equity and Liabilities</p>
+            <ReportSection title="Equity" lines={sectionLines(report.equity)} total={report.equity?.total} />
+            <ReportSection
+              title="Non-Current Liabilities"
+              lines={sectionLines(report.nonCurrentLiabilities)}
+              total={report.nonCurrentLiabilities?.total}
+            />
+            <ReportSection
+              title="Current Liabilities"
+              lines={sectionLines(report.currentLiabilities)}
+              total={report.currentLiabilities?.total}
+            />
+            <ReportSection
+              title="Unclassified Liabilities"
+              lines={sectionLines(report.unclassifiedLiabilities)}
+              total={report.unclassifiedLiabilities?.total}
+            />
+            <ReportSubtotal label="Total Equity and Liabilities" amount={report.totalEquityAndLiabilities} large />
+          </div>
+        </div>
+      )}
+    </div>
+  )
+}

Frontend/erp-system/app/dashboard/ledgers/budget-vs-actual/page.tsx

@@ -0,0 +1,179 @@
+"use client"
+
+import { useEffect, useMemo, useState } from "react"
+import Link from "next/link"
+import { ArrowLeft, BadgeDollarSign } from "lucide-react"
+
+import { glBudgetsApi, reportsApi } from "@/lib/api/general-ledger"
+import { errorMessage } from "@/lib/error-map"
+import { formatAmount } from "@/lib/format"
+import { cn } from "@/lib/utils"
+import { BudgetVsActualRow, GlBudget, ReportType } from "@/types/general-ledger"
+
+import { buttonVariants } from "@/components/ui/button"
+import { Label } from "@/components/ui/label"
+import { Select, SelectContent, SelectItem, SelectTrigger, SelectValue } from "@/components/ui/select"
+import { Skeleton } from "@/components/ui/skeleton"
+import { Table, TableBody, TableCell, TableFooter, TableHead, TableHeader, TableRow } from "@/components/ui/table"
+import { DownloadCsvButton } from "@/components/reports/DownloadCsvButton"
+import { DownloadPdfButton } from "@/components/reports/DownloadPdfButton"
+import { ReportHeader } from "@/components/reports/ReportHeader"
+
+export default function BudgetVsActualPage() {
+  const [budgets, setBudgets] = useState<GlBudget[] | null>(null)
+  const [budgetsError, setBudgetsError] = useState<string | null>(null)
+  const [budgetId, setBudgetId] = useState<number | "">("")
+
+  const [rows, setRows] = useState<BudgetVsActualRow[] | null>(null)
+  const [error, setError] = useState<string | null>(null)
+
+  useEffect(() => {
+    glBudgetsApi
+      .list()
+      .then((res) => setBudgets(res))
+      .catch((err) => setBudgetsError(errorMessage(err)))
+  }, [])
+
+  // Clears stale results the instant budgetId changes, during the render that reacts to it —
+  // not inside the effect below, which would be a synchronous setState-in-effect
+  // (react-hooks/set-state-in-effect); this is React's own sanctioned "adjust state during
+  // render" pattern instead.
+  const [loadedFor, setLoadedFor] = useState<number | "">("")
+  if (loadedFor !== budgetId) {
+    setLoadedFor(budgetId)
+    setRows(null)
+    setError(null)
+  }
+
+  useEffect(() => {
+    if (!budgetId) return
+    let cancelled = false
+    reportsApi
+      .budgetVsActual(budgetId)
+      .then((res) => {
+        if (!cancelled) setRows(res)
+      })
+      .catch((err) => {
+        if (!cancelled) setError(errorMessage(err))
+      })
+    return () => {
+      cancelled = true
+    }
+  }, [budgetId])
+
+  const selectedBudget = useMemo(() => (budgets ?? []).find((b) => b.budgetId === budgetId) ?? null, [budgets, budgetId])
+
+  const totalBudgeted = (rows ?? []).reduce((sum, r) => sum + r.budgetedAmount, 0)
+  const totalActual = (rows ?? []).reduce((sum, r) => sum + r.actualAmount, 0)
+  const totalVariance = (rows ?? []).reduce((sum, r) => sum + r.variance, 0)
+
+  return (
+    <div className="flex flex-col gap-6">
+      <div className="flex items-center gap-3">
+        <Link href="/dashboard/ledgers" className={cn(buttonVariants({ variant: "ghost", size: "icon-lg" }))}>
+          <ArrowLeft className="size-5" />
+        </Link>
+        <div>
+          <h1 className="text-2xl font-bold text-foreground">Budget vs Actual</h1>
+          <p className="text-base text-muted-foreground">Budgeted amounts against real postings per account/period.</p>
+        </div>
+      </div>
+
+      {budgetsError && (
+        <div className="rounded-lg border border-destructive/30 bg-destructive/5 p-5 text-base text-destructive">{budgetsError}</div>
+      )}
+
+      <div className="flex flex-col gap-3 sm:flex-row sm:items-end sm:justify-between">
+        <div className="flex flex-col gap-1.5 sm:w-96">
+          <Label className="text-base">Budget</Label>
+          <Select<number | ""> value={budgetId} onValueChange={(v) => setBudgetId(v ?? "")}>
+            <SelectTrigger className="h-11! w-full text-base">
+              <SelectValue placeholder={budgets === null ? "Loading…" : "Select a budget"} />
+            </SelectTrigger>
+            <SelectContent>
+              {(budgets ?? []).map((b) => (
+                <SelectItem key={b.budgetId} value={b.budgetId} label={b.name} className="text-base">
+                  {b.name}
+                </SelectItem>
+              ))}
+            </SelectContent>
+          </Select>
+        </div>
+        <div className="flex gap-2">
+          <DownloadPdfButton reportType={ReportType.BudgetVsActual} params={{ budgetId: budgetId || undefined }} disabled={!rows} />
+          <DownloadCsvButton reportType={ReportType.BudgetVsActual} params={{ budgetId: budgetId || undefined }} disabled={!rows} />
+        </div>
+      </div>
+
+      {error && (
+        <div className="rounded-lg border border-destructive/30 bg-destructive/5 p-5 text-base text-destructive">{error}</div>
+      )}
+
+      {!error && !budgetId && (
+        <div className="flex flex-col items-center gap-4 rounded-xl border border-dashed py-20 text-center">
+          <BadgeDollarSign className="size-12 text-muted-foreground" />
+          <p className="text-base text-muted-foreground">Select a budget to compare against actuals.</p>
+        </div>
+      )}
+
+      {!error && budgetId && rows === null && (
+        <div className="flex flex-col gap-3">
+          {Array.from({ length: 5 }).map((_, i) => (
+            <Skeleton key={i} className="h-12 w-full" />
+          ))}
+        </div>
+      )}
+
+      {!error && budgetId && rows !== null && rows.length === 0 && (
+        <div className="flex flex-col items-center gap-4 rounded-xl border border-dashed py-20 text-center">
+          <BadgeDollarSign className="size-12 text-muted-foreground" />
+          <p className="text-base text-muted-foreground">This budget has no lines yet.</p>
+        </div>
+      )}
+
+      {!error && budgetId && rows !== null && rows.length > 0 && (
+        <div className="rounded-2xl bg-white p-6 shadow-sm ring-1 ring-black/5">
+          <ReportHeader title="Budget vs Actual" subtitle={selectedBudget?.name ?? ""} />
+          <Table className="mt-4 text-base">
+            <TableHeader>
+              <TableRow>
+                <TableHead className="h-11 px-3 text-sm">Account</TableHead>
+                <TableHead className="h-11 px-3 text-right text-sm">Budgeted</TableHead>
+                <TableHead className="h-11 px-3 text-right text-sm">Actual</TableHead>
+                <TableHead className="h-11 px-3 text-right text-sm">Variance</TableHead>
+              </TableRow>
+            </TableHeader>
+            <TableBody>
+              {rows.map((row) => (
+                <TableRow key={row.budgetLineId}>
+                  <TableCell className="px-3 py-2.5">
+                    <span className="text-muted-foreground">{row.accountCode}</span>{" "}
+                    <span>{row.accountName}</span>
+                  </TableCell>
+                  <TableCell className="px-3 py-2.5 text-right tabular-nums">{formatAmount(row.budgetedAmount)}</TableCell>
+                  <TableCell className="px-3 py-2.5 text-right tabular-nums">{formatAmount(row.actualAmount)}</TableCell>
+                  <TableCell
+                    className={cn(
+                      "px-3 py-2.5 text-right font-medium tabular-nums",
+                      row.variance < 0 ? "text-destructive" : "text-success"
+                    )}
+                  >
+                    {formatAmount(row.variance)}
+                  </TableCell>
+                </TableRow>
+              ))}
+            </TableBody>
+            <TableFooter className="border-t-2 border-foreground/70 bg-transparent">
+              <TableRow className="hover:bg-transparent">
+                <TableCell className="px-3 py-3 font-bold">Total</TableCell>
+                <TableCell className="px-3 py-3 text-right font-bold tabular-nums">{formatAmount(totalBudgeted)}</TableCell>
+                <TableCell className="px-3 py-3 text-right font-bold tabular-nums">{formatAmount(totalActual)}</TableCell>
+                <TableCell className="px-3 py-3 text-right font-bold tabular-nums">{formatAmount(totalVariance)}</TableCell>
+              </TableRow>
+            </TableFooter>
+          </Table>
+        </div>
+      )}
+    </div>
+  )
+}