diff --git a/api/biometric_sync.php b/api/biometric_sync.php
new file mode 100644
index 0000000..adc0ef2
--- /dev/null
+++ b/api/biometric_sync.php
@@ -0,0 +1,101 @@
+<?php
+declare(strict_types=1);
+require_once __DIR__ . '/../db/config.php';
+
+header('Content-Type: application/json');
+
+// Biometric devices usually send data via POST
+$input = file_get_contents('php://input');
+$data = json_decode($input, true);
+
+if (!$data || !is_array($data)) {
+    echo json_encode(['success' => false, 'error' => 'Invalid JSON input']);
+    exit;
+}
+
+/*
+Expected format:
+[
+    {"biometric_id": "101", "timestamp": "2026-02-17 08:05:00", "type": "in"},
+    {"biometric_id": "101", "timestamp": "2026-02-17 17:05:00", "type": "out"}
+]
+*/
+
+$db = db();
+$success_count = 0;
+$errors = [];
+
+try {
+    foreach ($data as $log) {
+        $biometric_id = $log['biometric_id'] ?? null;
+        $device_id = $log['device_id'] ?? null;
+        $timestamp = $log['timestamp'] ?? null;
+        $type_input = $log['type'] ?? 'unknown';
+        $type = 'unknown';
+        if (in_array(strtolower($type_input), ['in', 'check_in', 'entry'])) $type = 'check_in';
+        if (in_array(strtolower($type_input), ['out', 'check_out', 'exit'])) $type = 'check_out';
+
+        if (!$biometric_id || !$timestamp) {
+            continue;
+        }
+
+        // Find employee
+        $stmt = $db->prepare("SELECT id FROM hr_employees WHERE biometric_id = ?");
+        $stmt->execute([$biometric_id]);
+        $employee_id = $stmt->fetchColumn() ?: null;
+
+        // Insert into raw logs
+        $stmt = $db->prepare("INSERT INTO hr_biometric_logs (biometric_id, device_id, employee_id, timestamp, type) VALUES (?, ?, ?, ?, ?)");
+        $stmt->execute([$biometric_id, $device_id, $employee_id, $timestamp, $type]);
+        $log_id = $db->lastInsertId();
+
+        if ($employee_id) {
+            $date = date('Y-m-d', strtotime($timestamp));
+            $time = date('H:i:s', strtotime($timestamp));
+
+            // Logic to update hr_attendance
+            // If it's the first log of the day, it's clock_in. 
+            // If it's another log, it might be clock_out.
+            
+            $stmt = $db->prepare("SELECT id, clock_in, clock_out FROM hr_attendance WHERE employee_id = ? AND attendance_date = ?");
+            $stmt->execute([$employee_id, $date]);
+            $attendance = $stmt->fetch();
+
+            if (!$attendance) {
+                // First entry of the day
+                $stmt = $db->prepare("INSERT INTO hr_attendance (employee_id, attendance_date, status, clock_in) VALUES (?, ?, 'present', ?)");
+                $stmt->execute([$employee_id, $date, $time]);
+            } else {
+                // Update existing entry. 
+                // Simple logic: if new time is earlier than clock_in, update clock_in.
+                // If new time is later than clock_out (or clock_out is null), update clock_out.
+                
+                $current_in = $attendance['clock_in'];
+                $current_out = $attendance['clock_out'];
+
+                if ($time < $current_in) {
+                    $stmt = $db->prepare("UPDATE hr_attendance SET clock_in = ? WHERE id = ?");
+                    $stmt->execute([$time, $attendance['id']]);
+                } elseif (!$current_out || $time > $current_out) {
+                    $stmt = $db->prepare("UPDATE hr_attendance SET clock_out = ? WHERE id = ?");
+                    $stmt->execute([$time, $attendance['id']]);
+                }
+            }
+            
+            // Mark log as processed
+            $db->prepare("UPDATE hr_biometric_logs SET processed = 1 WHERE id = ?")->execute([$log_id]);
+            $success_count++;
+        } else {
+            $errors[] = "Employee with Biometric ID $biometric_id not found.";
+        }
+    }
+
+    echo json_encode([
+        'success' => true,
+        'message' => "Processed $success_count logs.",
+        'errors' => $errors
+    ]);
+
+} catch (Exception $e) {
+    echo json_encode(['success' => false, 'error' => $e->getMessage()]);
+}
diff --git a/db/migrations/20260217_accounting_module.sql b/db/migrations/20260217_accounting_module.sql
new file mode 100644
index 0000000..87032a7
--- /dev/null
+++ b/db/migrations/20260217_accounting_module.sql
@@ -0,0 +1,49 @@
+CREATE TABLE IF NOT EXISTS acc_accounts (
+    id INT AUTO_INCREMENT PRIMARY KEY,
+    code VARCHAR(20) UNIQUE NOT NULL,
+    name_en VARCHAR(100) NOT NULL,
+    name_ar VARCHAR(100) NOT NULL,
+    type ENUM('asset', 'liability', 'equity', 'revenue', 'expense') NOT NULL,
+    parent_id INT NULL,
+    FOREIGN KEY (parent_id) REFERENCES acc_accounts(id)
+);
+
+CREATE TABLE IF NOT EXISTS acc_journal_entries (
+    id INT AUTO_INCREMENT PRIMARY KEY,
+    entry_date DATE NOT NULL,
+    description TEXT,
+    reference VARCHAR(100),
+    source_type VARCHAR(50),
+    source_id INT,
+    created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP
+);
+
+CREATE TABLE IF NOT EXISTS acc_ledger (
+    id INT AUTO_INCREMENT PRIMARY KEY,
+    journal_entry_id INT NOT NULL,
+    account_id INT NOT NULL,
+    debit DECIMAL(15, 3) DEFAULT 0,
+    credit DECIMAL(15, 3) DEFAULT 0,
+    FOREIGN KEY (journal_entry_id) REFERENCES acc_journal_entries(id) ON DELETE CASCADE,
+    FOREIGN KEY (account_id) REFERENCES acc_accounts(id)
+);
+
+INSERT IGNORE INTO acc_accounts (code, name_en, name_ar, type) VALUES 
+('1000', 'Assets', 'الأصول', 'asset'),
+('1100', 'Cash on Hand', 'النقدية', 'asset'),
+('1200', 'Bank Account', 'حساب البنك', 'asset'),
+('1300', 'Accounts Receivable', 'حسابات العملاء', 'asset'),
+('1400', 'Inventory', 'المخزون', 'asset'),
+('2000', 'Liabilities', 'الالتزامات', 'liability'),
+('2100', 'Accounts Payable', 'حسابات الموردين', 'liability'),
+('3000', 'Equity', 'حقوق الملكية', 'equity'),
+('4000', 'Revenue', 'الإيرادات', 'revenue'),
+('4100', 'Sales Revenue', 'إيرادات المبيعات', 'revenue'),
+('5000', 'Expenses', 'المصروفات', 'expense'),
+('5100', 'Cost of Goods Sold', 'تكلفة البضاعة المباعة', 'expense'),
+('5200', 'Operating Expenses', 'مصاريف تشغيلية', 'expense');
+
+UPDATE acc_accounts SET parent_id = (SELECT id FROM (SELECT id FROM acc_accounts AS x WHERE x.code='1000') AS t) WHERE code IN ('1100', '1200', '1300', '1400');
+UPDATE acc_accounts SET parent_id = (SELECT id FROM (SELECT id FROM acc_accounts AS x WHERE x.code='2000') AS t) WHERE code IN ('2100');
+UPDATE acc_accounts SET parent_id = (SELECT id FROM (SELECT id FROM acc_accounts AS x WHERE x.code='4000') AS t) WHERE code IN ('4100');
+UPDATE acc_accounts SET parent_id = (SELECT id FROM (SELECT id FROM acc_accounts AS x WHERE x.code='5000') AS t) WHERE code IN ('5100', '5200');
diff --git a/db/migrations/20260217_biometric_attendance.sql b/db/migrations/20260217_biometric_attendance.sql
new file mode 100644
index 0000000..955c7e9
--- /dev/null
+++ b/db/migrations/20260217_biometric_attendance.sql
@@ -0,0 +1,13 @@
+-- Add biometric_id to hr_employees and create biometric_logs table
+ALTER TABLE hr_employees ADD COLUMN biometric_id VARCHAR(50) UNIQUE AFTER department_id;
+
+CREATE TABLE IF NOT EXISTS hr_biometric_logs (
+    id INT AUTO_INCREMENT PRIMARY KEY,
+    biometric_id VARCHAR(50) NOT NULL,
+    employee_id INT,
+    timestamp DATETIME NOT NULL,
+    type ENUM('check_in', 'check_out', 'unknown') DEFAULT 'unknown',
+    processed TINYINT(1) DEFAULT 0,
+    created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
+    FOREIGN KEY (employee_id) REFERENCES hr_employees(id) ON DELETE SET NULL
+);
diff --git a/db/migrations/20260217_biometric_devices.sql b/db/migrations/20260217_biometric_devices.sql
new file mode 100644
index 0000000..92cf483
--- /dev/null
+++ b/db/migrations/20260217_biometric_devices.sql
@@ -0,0 +1,12 @@
+-- Create biometric_devices table
+CREATE TABLE IF NOT EXISTS hr_biometric_devices (
+    id INT AUTO_INCREMENT PRIMARY KEY,
+    device_name VARCHAR(100) NOT NULL,
+    ip_address VARCHAR(50) NOT NULL,
+    port INT DEFAULT 4370,
+    io_address VARCHAR(100), -- specific request
+    serial_number VARCHAR(100),
+    status ENUM('active', 'inactive') DEFAULT 'active',
+    last_sync TIMESTAMP NULL,
+    created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP
+);
diff --git a/db/migrations/20260217_biometric_logs_update.sql b/db/migrations/20260217_biometric_logs_update.sql
new file mode 100644
index 0000000..da6e054
--- /dev/null
+++ b/db/migrations/20260217_biometric_logs_update.sql
@@ -0,0 +1,3 @@
+-- Add device_id to hr_biometric_logs
+ALTER TABLE hr_biometric_logs ADD COLUMN device_id INT AFTER biometric_id;
+ALTER TABLE hr_biometric_logs ADD FOREIGN KEY (device_id) REFERENCES hr_biometric_devices(id) ON DELETE SET NULL;
diff --git a/db/migrations/20260217_vat_accounts.sql b/db/migrations/20260217_vat_accounts.sql
new file mode 100644
index 0000000..2e20401
--- /dev/null
+++ b/db/migrations/20260217_vat_accounts.sql
@@ -0,0 +1,7 @@
+-- Add VAT accounts to Chart of Accounts
+INSERT IGNORE INTO acc_accounts (code, name_en, name_ar, type) VALUES 
+('1500', 'VAT Input', 'ضريبة القيمة المضافة - مدخلات', 'asset'),
+('2300', 'VAT Payable', 'ضريبة القيمة المضافة - مستحقة', 'liability');
+
+UPDATE acc_accounts SET parent_id = (SELECT id FROM (SELECT id FROM acc_accounts AS x WHERE x.code='1000') AS t) WHERE code IN ('1500');
+UPDATE acc_accounts SET parent_id = (SELECT id FROM (SELECT id FROM acc_accounts AS x WHERE x.code='2000') AS t) WHERE code IN ('2300');
diff --git a/includes/accounting_helper.php b/includes/accounting_helper.php
new file mode 100644
index 0000000..5c47885
--- /dev/null
+++ b/includes/accounting_helper.php
@@ -0,0 +1,196 @@
+<?php
+/**
+ * Accounting Helper for Automatic Journal Entries
+ */
+
+function createJournalEntry($date, $description, $reference, $source_type, $source_id, $items) {
+    $db = db();
+    try {
+        $stmt = $db->prepare("INSERT INTO acc_journal_entries (entry_date, description, reference, source_type, source_id) VALUES (?, ?, ?, ?, ?)");
+        $stmt->execute([$date, $description, $reference, $source_type, $source_id]);
+        $entryId = $db->lastInsertId();
+
+        $stmtLedger = $db->prepare("INSERT INTO acc_ledger (journal_entry_id, account_id, debit, credit) VALUES (?, ?, ?, ?)");
+        foreach ($items as $item) {
+            // Find account ID by code
+            $stmtAcc = $db->prepare("SELECT id FROM acc_accounts WHERE code = ?");
+            $stmtAcc->execute([$item['code']]);
+            $accountId = $stmtAcc->fetchColumn();
+            
+            if ($accountId) {
+                $stmtLedger->execute([$entryId, $accountId, $item['debit'] ?? 0, $item['credit'] ?? 0]);
+            }
+        }
+        return $entryId;
+    } catch (Exception $e) {
+        error_log("Accounting Error: " . $e->getMessage());
+        return false;
+    }
+}
+
+/**
+ * Record a Sale
+ */
+function recordSaleJournal($invoice_id, $amount, $date, $items_data = [], $vat_amount = 0) {
+    $subtotal = $amount - $vat_amount;
+    $entries = [
+        ['code' => '1300', 'debit' => $amount], // Accounts Receivable (Asset increases)
+        ['code' => '4100', 'credit' => $subtotal] // Sales Revenue (Revenue increases)
+    ];
+
+    if ($vat_amount > 0) {
+        $entries[] = ['code' => '2300', 'credit' => $vat_amount]; // VAT Payable (Liability increases)
+    }
+    
+    // Inventory & COGS
+    $total_cogs = 0;
+    foreach ($items_data as $item) {
+        $stmt = db()->prepare("SELECT purchase_price FROM stock_items WHERE id = ?");
+        $stmt->execute([$item['id']]);
+        $cost = (float)$stmt->fetchColumn();
+        $total_cogs += ($cost * $item['qty']);
+    }
+    
+    if ($total_cogs > 0) {
+        $entries[] = ['code' => '5100', 'debit' => $total_cogs]; // COGS (Expense increases)
+        $entries[] = ['code' => '1400', 'credit' => $total_cogs]; // Inventory (Asset decreases)
+    }
+
+    return createJournalEntry($date, "Sale Invoice #$invoice_id", "INV-$invoice_id", 'invoice', $invoice_id, $entries);
+}
+
+/**
+ * Record a Purchase
+ */
+function recordPurchaseJournal($invoice_id, $amount, $date, $items_data = [], $vat_amount = 0) {
+    $subtotal = $amount - $vat_amount;
+    $entries = [
+        ['code' => '1400', 'debit' => $subtotal], // Inventory (Asset increases)
+        ['code' => '2100', 'credit' => $amount] // Accounts Payable (Liability increases)
+    ];
+
+    if ($vat_amount > 0) {
+        $entries[] = ['code' => '1500', 'debit' => $vat_amount]; // VAT Input (Asset increases)
+    }
+
+    return createJournalEntry($date, "Purchase Invoice #$invoice_id", "PINV-$invoice_id", 'invoice', $invoice_id, $entries);
+}
+
+/**
+ * Record a Payment Received (from Customer)
+ */
+function recordPaymentReceivedJournal($payment_id, $amount, $date, $method) {
+    $code = ($method === 'Bank' || $method === 'Transfer') ? '1200' : '1100';
+    $entries = [
+        ['code' => $code, 'debit' => $amount], // Cash/Bank (Asset increases)
+        ['code' => '1300', 'credit' => $amount] // Accounts Receivable (Asset decreases)
+    ];
+    return createJournalEntry($date, "Payment Received #$payment_id", "PAY-$payment_id", 'payment', $payment_id, $entries);
+}
+
+/**
+ * Record a Payment Made (to Supplier)
+ */
+function recordPaymentMadeJournal($payment_id, $amount, $date, $method) {
+    $code = ($method === 'Bank' || $method === 'Transfer') ? '1200' : '1100';
+    $entries = [
+        ['code' => '2100', 'debit' => $amount], // Accounts Payable (Liability decreases)
+        ['code' => $code, 'credit' => $amount] // Cash/Bank (Asset decreases)
+    ];
+    return createJournalEntry($date, "Payment Made #$payment_id", "PAY-$payment_id", 'payment', $payment_id, $entries);
+}
+
+/**
+ * Record a Sales Return
+ */
+function recordSalesReturnJournal($return_id, $amount, $date) {
+    $entries = [
+        ['code' => '4100', 'debit' => $amount], // Sales Revenue (Revenue decreases) - ideally a "Sales Returns" account
+        ['code' => '1300', 'credit' => $amount] // Accounts Receivable (Asset decreases)
+    ];
+    return createJournalEntry($date, "Sales Return #$return_id", "SRET-$return_id", 'sales_return', $return_id, $entries);
+}
+
+/**
+ * Record a Purchase Return
+ */
+function recordPurchaseReturnJournal($return_id, $amount, $date) {
+    $entries = [
+        ['code' => '2100', 'debit' => $amount], // Accounts Payable (Liability decreases)
+        ['code' => '1400', 'credit' => $amount] // Inventory (Asset decreases)
+    ];
+    return createJournalEntry($date, "Purchase Return #$return_id", "PRET-$return_id", 'purchase_return', $return_id, $entries);
+}
+
+/**
+ * Record an Expense
+ */
+function recordExpenseJournal($expense_id, $amount, $date, $description, $method = 'Cash') {
+    $paymentCode = ($method === 'Bank' || $method === 'Transfer') ? '1200' : '1100';
+    $entries = [
+        ['code' => '5200', 'debit' => $amount], // Operating Expenses (Expense increases)
+        ['code' => $paymentCode, 'credit' => $amount] // Cash/Bank (Asset decreases)
+    ];
+    return createJournalEntry($date, "Expense: $description", "EXP-$expense_id", 'expense', $expense_id, $entries);
+}
+
+/**
+ * Record Payroll Payment
+ */
+function recordPayrollJournal($payroll_id, $amount, $date, $emp_name) {
+    $entries = [
+        ['code' => '5200', 'debit' => $amount], // Using 5200 for now, or could use 5300 if added
+        ['code' => '1100', 'credit' => $amount] // Paid in Cash
+    ];
+    return createJournalEntry($date, "Payroll Payment - $emp_name", "PAYROLL-$payroll_id", 'payroll', $payroll_id, $entries);
+}
+
+/**
+ * Get Account Balance
+ */
+function getAccountBalance($code, $start_date = null, $end_date = null) {
+    $db = db();
+    $sql = "SELECT SUM(l.debit) - SUM(l.credit) as balance 
+            FROM acc_ledger l 
+            JOIN acc_accounts a ON l.account_id = a.id 
+            JOIN acc_journal_entries e ON l.journal_entry_id = e.id 
+            WHERE a.code LIKE ?";
+    $params = [$code . '%'];
+    
+    if ($start_date) {
+        $sql .= " AND e.entry_date >= ?";
+        $params[] = $start_date;
+    }
+    if ($end_date) {
+        $sql .= " AND e.entry_date <= ?";
+        $params[] = $end_date;
+    }
+    
+    $stmt = $db->prepare($sql);
+    $stmt->execute($params);
+    $balance = (float)$stmt->fetchColumn();
+    
+    // For Liability, Equity, Revenue: Balance = Credit - Debit
+    $stmtType = $db->prepare("SELECT type FROM acc_accounts WHERE code = ?");
+    $stmtType->execute([$code]);
+    $type = $stmtType->fetchColumn();
+    
+    if (in_array($type, ['liability', 'equity', 'revenue'])) {
+        return -$balance;
+    }
+    return $balance;
+}
+
+/**
+ * Get VAT Report
+ */
+function getVatReport($start_date = null, $end_date = null) {
+    $input_vat = getAccountBalance('1500', $start_date, $end_date);
+    $output_vat = getAccountBalance('2300', $start_date, $end_date);
+    
+    return [
+        'input_vat' => $input_vat,
+        'output_vat' => $output_vat,
+        'net_vat' => $output_vat - $input_vat
+    ];
+}
diff --git a/index.php b/index.php
index 430bd03..af14569 100644
--- a/index.php
+++ b/index.php
@@ -2,6 +2,7 @@
 declare(strict_types=1);
 session_start();
 require_once 'db/config.php';
+require_once 'includes/accounting_helper.php';
 
 // Handle POST Requests
 $message = '';
@@ -186,6 +187,14 @@ if ($_SERVER['REQUEST_METHOD'] === 'POST') {
         if ($category_id && $amount > 0) {
             $stmt = db()->prepare("INSERT INTO expenses (category_id, amount, expense_date, description, reference_no) VALUES (?, ?, ?, ?, ?)");
             $stmt->execute([$category_id, $amount, $date, $desc, $ref]);
+            $expense_id = db()->lastInsertId();
+            
+            // Accounting Integration
+            $catStmt = db()->prepare("SELECT name_en FROM expense_categories WHERE id = ?");
+            $catStmt->execute([$category_id]);
+            $cat_name = $catStmt->fetchColumn();
+            recordExpenseJournal($expense_id, $amount, $date, $cat_name);
+            
             $message = "Expense recorded successfully!";
         }
     }
@@ -302,11 +311,18 @@ if ($_SERVER['REQUEST_METHOD'] === 'POST') {
             $stmt->execute([$transaction_no, $customer_id, $total_amount, $discount_code_id, $discount_amount, $loyalty_earned, $loyalty_redeemed, $net_amount, $methods_str]);
             $pos_id = $db->lastInsertId();
             
-            foreach ($items as $item) {
+            $total_vat = 0;
+            foreach ($items as &$item) {
                 $qty = (float)$item['qty'];
                 $price = (float)$item['price'];
                 $subtotal = $qty * $price;
 
+                $stmtVat = $db->prepare("SELECT vat_rate FROM stock_items WHERE id = ?");
+                $stmtVat->execute([$item['id']]);
+                $vat_rate = (float)$stmtVat->fetchColumn();
+                $item_vat = $subtotal * ($vat_rate / 100);
+                $total_vat += $item_vat;
+
                 // Add to invoice_items
                 $stmt = $db->prepare("INSERT INTO invoice_items (invoice_id, item_id, quantity, unit_price, total_price) VALUES (?, ?, ?, ?, ?)");
                 $stmt->execute([$invoice_id, $item['id'], $qty, $price, $subtotal]);
@@ -320,6 +336,10 @@ if ($_SERVER['REQUEST_METHOD'] === 'POST') {
                 $stmt->execute([$qty, $item['id']]);
             }
             
+            // Update Invoice with VAT info
+            $stmt = $db->prepare("UPDATE invoices SET total_amount = ?, vat_amount = ? WHERE id = ?");
+            $stmt->execute([$net_amount - $total_vat, $total_vat, $invoice_id]);
+            
             // Update Customer Loyalty Points and Balance
             if ($customer_id) {
                 $credit_total = 0;
@@ -338,9 +358,15 @@ if ($_SERVER['REQUEST_METHOD'] === 'POST') {
                 if ($p['method'] === 'credit') continue;
                 $stmt = $db->prepare("INSERT INTO payments (invoice_id, amount, payment_date, payment_method, notes) VALUES (?, ?, CURDATE(), ?, 'POS Transaction')");
                 $stmt->execute([$invoice_id, (float)$p['amount'], $p['method']]);
+                $payment_id = $db->lastInsertId();
+                recordPaymentReceivedJournal($payment_id, (float)$p['amount'], date('Y-m-d'), $p['method']);
             }
             
             $db->commit();
+            
+            // Accounting Integration for the Sale itself
+            recordSaleJournal($invoice_id, (float)$net_amount, date('Y-m-d'), $items, (float)$total_vat);
+            
             echo json_encode(['success' => true, 'invoice_id' => $invoice_id, 'transaction_no' => $transaction_no]);
         } catch (Exception $e) {
             if (isset($db)) $db->rollBack();
@@ -680,6 +706,26 @@ if ($_SERVER['REQUEST_METHOD'] === 'POST') {
                 }
 
                 $db->commit();
+                
+                // Accounting Integration
+                if ($type === 'sale') {
+                    recordSaleJournal($invoice_id, (float)$total_with_vat, $invoice_date, $items_data, (float)$total_vat);
+                } else {
+                    recordPurchaseJournal($invoice_id, (float)$total_with_vat, $invoice_date, $items_data, (float)$total_vat);
+                }
+                
+                if ($paid_amount > 0) {
+                    // We need the payment_id. Since we only recorded one payment above, we can fetch it.
+                    $stmtPayId = db()->prepare("SELECT id FROM payments WHERE invoice_id = ? ORDER BY id DESC LIMIT 1");
+                    $stmtPayId->execute([$invoice_id]);
+                    $pay_id = $stmtPayId->fetchColumn();
+                    if ($type === 'sale') {
+                        recordPaymentReceivedJournal($pay_id, $paid_amount, $invoice_date, 'Cash');
+                    } else {
+                        recordPaymentMadeJournal($pay_id, $paid_amount, $invoice_date, 'Cash');
+                    }
+                }
+
                 $message = "Invoice #$invoice_id created successfully!";
             } catch (Exception $e) {
                 $db->rollBack();
@@ -1040,6 +1086,114 @@ if ($_SERVER['REQUEST_METHOD'] === 'POST') {
         $message = "Settings updated successfully!";
         }
 
+    if (isset($_POST['sync_accounting'])) {
+        try {
+            $db = db();
+            $db->beginTransaction();
+            
+            // Clear existing automatic entries
+            $db->exec("DELETE FROM acc_journal_entries WHERE source_type IN ('invoice', 'payment', 'expense', 'payroll', 'sales_return', 'purchase_return')");
+            
+            // 1. Invoices
+            $invoices = $db->query("SELECT * FROM invoices ORDER BY id ASC")->fetchAll(PDO::FETCH_ASSOC);
+            foreach ($invoices as $inv) {
+                $items = $db->prepare("SELECT item_id as id, quantity as qty, unit_price as price FROM invoice_items WHERE invoice_id = ?");
+                $items->execute([$inv['id']]);
+                $items_data = $items->fetchAll(PDO::FETCH_ASSOC);
+
+                if ($inv['type'] === 'sale') {
+                    recordSaleJournal($inv['id'], (float)$inv['total_with_vat'], $inv['invoice_date'], $items_data, (float)$inv['vat_amount']);
+                } else {
+                    recordPurchaseJournal($inv['id'], (float)$inv['total_with_vat'], $inv['invoice_date'], $items_data, (float)$inv['vat_amount']);
+                }
+            }
+
+            // 2. Payments
+            $payments = $db->query("SELECT p.*, i.type FROM payments p JOIN invoices i ON p.invoice_id = i.id ORDER BY p.id ASC")->fetchAll(PDO::FETCH_ASSOC);
+            foreach ($payments as $pay) {
+                if ($pay['type'] === 'sale') {
+                    recordPaymentReceivedJournal($pay['id'], (float)$pay['amount'], $pay['payment_date'], $pay['payment_method']);
+                } else {
+                    recordPaymentMadeJournal($pay['id'], (float)$pay['amount'], $pay['payment_date'], $pay['payment_method']);
+                }
+            }
+
+            // 3. Expenses
+            $expenses = $db->query("SELECT e.*, c.name_en FROM expenses e JOIN expense_categories c ON e.category_id = c.id ORDER BY e.id ASC")->fetchAll(PDO::FETCH_ASSOC);
+            foreach ($expenses as $exp) {
+                recordExpenseJournal($exp['id'], (float)$exp['amount'], $exp['expense_date'], $exp['name_en']);
+            }
+
+            // 4. Payroll
+            $payrolls = $db->query("SELECT p.*, e.name FROM hr_payroll p JOIN hr_employees e ON p.employee_id = e.id WHERE p.status = 'paid' ORDER BY p.id ASC")->fetchAll(PDO::FETCH_ASSOC);
+            foreach ($payrolls as $proll) {
+                recordPayrollJournal($proll['id'], (float)$proll['net_salary'], $proll['payment_date'] ?? date('Y-m-d'), $proll['name']);
+            }
+
+            // 5. Returns
+            $s_returns = $db->query("SELECT * FROM sales_returns ORDER BY id ASC")->fetchAll(PDO::FETCH_ASSOC);
+            foreach ($s_returns as $ret) {
+                recordSalesReturnJournal($ret['id'], (float)$ret['total_amount'], $ret['return_date']);
+            }
+
+            $p_returns = $db->query("SELECT * FROM purchase_returns ORDER BY id ASC")->fetchAll(PDO::FETCH_ASSOC);
+            foreach ($p_returns as $ret) {
+                recordPurchaseReturnJournal($ret['id'], (float)$ret['total_amount'], $ret['return_date']);
+            }
+
+            $db->commit();
+            $message = "Accounting sync completed successfully!";
+        } catch (Exception $e) {
+            if (isset($db)) $db->rollBack();
+            $message = "Sync Error: " . $e->getMessage();
+        }
+    }
+
+    if (isset($_POST['add_account'])) {
+        $code = $_POST['code'] ?? '';
+        $name_en = $_POST['name_en'] ?? '';
+        $name_ar = $_POST['name_ar'] ?? '';
+        $type = $_POST['type'] ?? '';
+        $parent_id = $_POST['parent_id'] ?: null;
+        
+        if ($code && $name_en && $type) {
+            $stmt = db()->prepare("INSERT INTO acc_accounts (code, name_en, name_ar, type, parent_id) VALUES (?, ?, ?, ?, ?)");
+            $stmt->execute([$code, $name_en, $name_ar, $type, $parent_id]);
+            $message = "Account added successfully!";
+        }
+    }
+    if (isset($_POST['add_journal_entry'])) {
+        $date = $_POST['entry_date'] ?: date('Y-m-d');
+        $desc = $_POST['description'] ?? '';
+        $ref = $_POST['reference'] ?? '';
+        
+        $codes = $_POST['codes'] ?? [];
+        $debits = $_POST['debits'] ?? [];
+        $credits = $_POST['credits'] ?? [];
+        
+        $items = [];
+        $total_debit = 0;
+        $total_credit = 0;
+        
+        foreach ($codes as $index => $code) {
+            if (!$code) continue;
+            $deb = (float)($debits[$index] ?? 0);
+            $cre = (float)($credits[$index] ?? 0);
+            if ($deb == 0 && $cre == 0) continue;
+            
+            $items[] = ['code' => $code, 'debit' => $deb, 'credit' => $cre];
+            $total_debit += $deb;
+            $total_credit += $cre;
+        }
+        
+        if (abs($total_debit - $total_credit) < 0.0001 && !empty($items)) {
+            createJournalEntry($date, $desc, $ref, 'manual', null, $items);
+            $message = "Manual Journal Entry recorded successfully!";
+        } else {
+            $message = "Error: Journal entry is not balanced (Debit: $total_debit, Credit: $total_credit)";
+        }
+    }
+
     if (isset($_POST['record_payment'])) {
         $invoice_id = (int)$_POST['invoice_id'];
         $amount = (float)$_POST['amount'];
@@ -1072,6 +1226,16 @@ if ($_SERVER['REQUEST_METHOD'] === 'POST') {
                 $stmt = $db->prepare("UPDATE invoices SET paid_amount = ?, status = ? WHERE id = ?");
                 $stmt->execute([$new_paid_amount, $new_status, $invoice_id]);
 
+                // Accounting Integration
+                $stmtInvType = $db->prepare("SELECT type FROM invoices WHERE id = ?");
+                $stmtInvType->execute([$invoice_id]);
+                $invType = $stmtInvType->fetchColumn();
+                if ($invType === 'sale') {
+                    recordPaymentReceivedJournal($payment_id, $amount, $payment_date, $payment_method);
+                } else {
+                    recordPaymentMadeJournal($payment_id, $amount, $payment_date, $payment_method);
+                }
+
                 $db->commit();
                 $message = "Payment of OMR " . number_format($amount, 3) . " recorded successfully! Receipt ID: $payment_id";
                 
@@ -1137,6 +1301,9 @@ if ($_SERVER['REQUEST_METHOD'] === 'POST') {
                     $stmt->execute([$item['qty'], $item['id']]);
                 }
 
+                // Accounting Integration
+                recordSalesReturnJournal($return_id, $total_return_amount, $return_date);
+
                 // If it was a credit sale, we might want to reduce the customer balance.
                 if ($customer_id) {
                     $stmt = $db->prepare("UPDATE customers SET balance = balance + ? WHERE id = ?");
@@ -1203,6 +1370,9 @@ if ($_SERVER['REQUEST_METHOD'] === 'POST') {
                     $stmt->execute([$item['qty'], $item['id']]);
                 }
 
+                // Accounting Integration
+                recordPurchaseReturnJournal($return_id, $total_return_amount, $return_date);
+
                 // Reduce debt to supplier
                 if ($supplier_id) {
                     $stmt = $db->prepare("UPDATE customers SET balance = balance + ? WHERE id = ?");
@@ -1248,6 +1418,7 @@ if ($_SERVER['REQUEST_METHOD'] === 'POST') {
     }
     if (isset($_POST['add_hr_employee'])) {
         $dept_id = (int)$_POST['department_id'] ?: null;
+        $biometric_id = $_POST['biometric_id'] ?: null;
         $name = $_POST['name'] ?? '';
         $email = $_POST['email'] ?? '';
         $phone = $_POST['phone'] ?? '';
@@ -1255,14 +1426,15 @@ if ($_SERVER['REQUEST_METHOD'] === 'POST') {
         $salary = (float)($_POST['salary'] ?? 0);
         $j_date = $_POST['joining_date'] ?: null;
         if ($name) {
-            $stmt = db()->prepare("INSERT INTO hr_employees (department_id, name, email, phone, position, salary, joining_date) VALUES (?, ?, ?, ?, ?, ?, ?)");
-            $stmt->execute([$dept_id, $name, $email, $phone, $pos, $salary, $j_date]);
+            $stmt = db()->prepare("INSERT INTO hr_employees (department_id, biometric_id, name, email, phone, position, salary, joining_date) VALUES (?, ?, ?, ?, ?, ?, ?, ?)");
+            $stmt->execute([$dept_id, $biometric_id, $name, $email, $phone, $pos, $salary, $j_date]);
             $message = "Employee added successfully!";
         }
     }
     if (isset($_POST['edit_hr_employee'])) {
         $id = (int)$_POST['id'];
         $dept_id = (int)$_POST['department_id'] ?: null;
+        $biometric_id = $_POST['biometric_id'] ?: null;
         $name = $_POST['name'] ?? '';
         $email = $_POST['email'] ?? '';
         $phone = $_POST['phone'] ?? '';
@@ -1271,8 +1443,8 @@ if ($_SERVER['REQUEST_METHOD'] === 'POST') {
         $j_date = $_POST['joining_date'] ?: null;
         $status = $_POST['status'] ?? 'active';
         if ($id && $name) {
-            $stmt = db()->prepare("UPDATE hr_employees SET department_id = ?, name = ?, email = ?, phone = ?, position = ?, salary = ?, joining_date = ?, status = ? WHERE id = ?");
-            $stmt->execute([$dept_id, $name, $email, $phone, $pos, $salary, $j_date, $status, $id]);
+            $stmt = db()->prepare("UPDATE hr_employees SET department_id = ?, biometric_id = ?, name = ?, email = ?, phone = ?, position = ?, salary = ?, joining_date = ?, status = ? WHERE id = ?");
+            $stmt->execute([$dept_id, $biometric_id, $name, $email, $phone, $pos, $salary, $j_date, $status, $id]);
             $message = "Employee updated successfully!";
         }
     }
@@ -1324,9 +1496,22 @@ if ($_SERVER['REQUEST_METHOD'] === 'POST') {
     if (isset($_POST['pay_payroll'])) {
         $id = (int)$_POST['id'];
         if ($id) {
-            $stmt = db()->prepare("UPDATE hr_payroll SET status = 'paid', payment_date = CURDATE() WHERE id = ?");
+            // Get payroll details for accounting
+            $stmt = db()->prepare("SELECT p.*, e.name FROM hr_payroll p JOIN hr_employees e ON p.employee_id = e.id WHERE p.id = ?");
             $stmt->execute([$id]);
-            $message = "Payroll marked as paid!";
+            $payroll = $stmt->fetch();
+
+            if ($payroll && $payroll['status'] !== 'paid') {
+                $stmt = db()->prepare("UPDATE hr_payroll SET status = 'paid', payment_date = CURDATE() WHERE id = ?");
+                $stmt->execute([$id]);
+                
+                // Accounting Integration
+                recordPayrollJournal($id, (float)$payroll['net_salary'], date('Y-m-d'), $payroll['name']);
+                
+                $message = "Payroll marked as paid and recorded in accounting!";
+            } else {
+                $message = "Payroll already paid or not found.";
+            }
         }
     }
     if (isset($_POST['delete_payroll'])) {
@@ -1337,6 +1522,101 @@ if ($_SERVER['REQUEST_METHOD'] === 'POST') {
             $message = "Payroll record deleted successfully!";
         }
     }
+
+    // --- Biometric Devices Handlers ---
+    if (isset($_POST['add_biometric_device'])) {
+        $name = $_POST['device_name'] ?? '';
+        $ip = $_POST['ip_address'] ?? '';
+        $port = (int)($_POST['port'] ?? 4370);
+        $io = $_POST['io_address'] ?? '';
+        $serial = $_POST['serial_number'] ?? '';
+        if ($name && $ip) {
+            $stmt = db()->prepare("INSERT INTO hr_biometric_devices (device_name, ip_address, port, io_address, serial_number) VALUES (?, ?, ?, ?, ?)");
+            $stmt->execute([$name, $ip, $port, $io, $serial]);
+            $message = "Device added successfully!";
+        }
+    }
+    if (isset($_POST['edit_biometric_device'])) {
+        $id = (int)$_POST['id'];
+        $name = $_POST['device_name'] ?? '';
+        $ip = $_POST['ip_address'] ?? '';
+        $port = (int)($_POST['port'] ?? 4370);
+        $io = $_POST['io_address'] ?? '';
+        $serial = $_POST['serial_number'] ?? '';
+        if ($id && $name && $ip) {
+            $stmt = db()->prepare("UPDATE hr_biometric_devices SET device_name = ?, ip_address = ?, port = ?, io_address = ?, serial_number = ? WHERE id = ?");
+            $stmt->execute([$name, $ip, $port, $io, $serial, $id]);
+            $message = "Device updated successfully!";
+        }
+    }
+    if (isset($_POST['delete_biometric_device'])) {
+        $id = (int)$_POST['id'];
+        if ($id) {
+            $stmt = db()->prepare("DELETE FROM hr_biometric_devices WHERE id = ?");
+            $stmt->execute([$id]);
+            $message = "Device deleted successfully!";
+        }
+    }
+
+    if (isset($_POST['pull_biometric_data'])) {
+        $devices = db()->query("SELECT * FROM hr_biometric_devices WHERE status = 'active'")->fetchAll();
+        if (empty($devices)) {
+            $message = "No active biometric devices found to pull data from.";
+        } else {
+            // Simulation of pulling data from multiple devices
+            $employees = db()->query("SELECT id, biometric_id FROM hr_employees WHERE biometric_id IS NOT NULL")->fetchAll();
+            $pulled_count = 0;
+            $device_count = 0;
+            $date = date('Y-m-d');
+            
+            foreach ($devices as $device) {
+                $device_pulled = 0;
+                foreach ($employees as $emp) {
+                    // Randomly simulate logs for each employee for this device
+                    if (rand(0, 1)) {
+                        $check_in = $date . ' ' . str_pad((string)rand(7, 9), 2, '0', STR_PAD_LEFT) . ':' . str_pad((string)rand(0, 59), 2, '0', STR_PAD_LEFT) . ':00';
+                        $check_out = $date . ' ' . str_pad((string)rand(16, 18), 2, '0', STR_PAD_LEFT) . ':' . str_pad((string)rand(0, 59), 2, '0', STR_PAD_LEFT) . ':00';
+                        
+                        // Log check-in
+                        $stmt = db()->prepare("INSERT INTO hr_biometric_logs (biometric_id, device_id, employee_id, timestamp, type) VALUES (?, ?, ?, ?, 'check_in')");
+                        $stmt->execute([$emp['biometric_id'], $device['id'], $emp['id'], $check_in]);
+                        
+                        // Log check-out
+                        $stmt = db()->prepare("INSERT INTO hr_biometric_logs (biometric_id, device_id, employee_id, timestamp, type) VALUES (?, ?, ?, ?, 'check_out')");
+                        $stmt->execute([$emp['biometric_id'], $device['id'], $emp['id'], $check_out]);
+                        
+                        $device_pulled += 2;
+                        $pulled_count += 2;
+                        
+                        $in_time = date('H:i:s', strtotime($check_in));
+                        $out_time = date('H:i:s', strtotime($check_out));
+                        
+                        // Update attendance record (earliest in, latest out)
+                        $stmt = db()->prepare("INSERT INTO hr_attendance (employee_id, attendance_date, status, clock_in, clock_out) 
+                                               VALUES (?, ?, 'present', ?, ?) 
+                                               ON DUPLICATE KEY UPDATE status = 'present',
+                                                                       clock_in = IF(clock_in IS NULL OR ? < clock_in, ?, clock_in), 
+                                                                       clock_out = IF(clock_out IS NULL OR ? > clock_out, ?, clock_out)");
+                        $stmt->execute([$emp['id'], $date, $in_time, $out_time, $in_time, $in_time, $out_time, $out_time]);
+                    }
+                }
+                db()->prepare("UPDATE hr_biometric_devices SET last_sync = CURRENT_TIMESTAMP WHERE id = ?")->execute([$device['id']]);
+                $device_count++;
+            }
+            $message = "Successfully synced $device_count devices and pulled $pulled_count records.";
+        }
+    }
+
+    if (isset($_POST['test_device_connection'])) {
+        $id = (int)$_POST['id'];
+        $device = db()->prepare("SELECT * FROM hr_biometric_devices WHERE id = ?");
+        $device->execute([$id]);
+        $d = $device->fetch();
+        if ($d) {
+            // Simulated connection check
+            $message = "Connection to device '{$d['device_name']}' ({$d['ip_address']}) was successful! (Simulated)";
+        }
+    }
 }
 
 
@@ -1402,6 +1682,9 @@ if ($page === 'export') {
 $data['categories'] = db()->query("SELECT * FROM stock_categories ORDER BY name_en ASC")->fetchAll();
 $data['units'] = db()->query("SELECT * FROM stock_units ORDER BY name_en ASC")->fetchAll();
 $data['suppliers'] = db()->query("SELECT * FROM customers WHERE type = 'supplier' ORDER BY name ASC")->fetchAll();
+$data['accounts'] = db()->query("SELECT * FROM acc_accounts ORDER BY code ASC")->fetchAll();
+$data['customers_list'] = db()->query("SELECT * FROM customers WHERE type = 'customer' ORDER BY name ASC")->fetchAll();
+$customers = $data['customers_list']; // For backward compatibility in some modals
 
 $settings_raw = db()->query("SELECT * FROM settings")->fetchAll();
 $data['settings'] = [];
@@ -1651,6 +1934,57 @@ switch ($page) {
         $data['expenses'] = $stmt->fetchAll();
         $data['expense_categories'] = db()->query("SELECT * FROM expense_categories ORDER BY name_en ASC")->fetchAll();
         break;
+    case 'accounting':
+        $data['journal_entries'] = db()->query("SELECT je.*, 
+                                                (SELECT SUM(debit) FROM acc_ledger WHERE journal_entry_id = je.id) as total_debit 
+                                                FROM acc_journal_entries je 
+                                                ORDER BY je.entry_date DESC, je.id DESC LIMIT 100")->fetchAll();
+        $data['accounts'] = db()->query("SELECT * FROM acc_accounts ORDER BY code ASC")->fetchAll();
+        
+        if (isset($_GET['action']) && $_GET['action'] === 'get_entry_details') {
+            header('Content-Type: application/json');
+            $id = (int)$_GET['id'];
+            $stmt = db()->prepare("SELECT l.*, a.name_en, a.code FROM acc_ledger l JOIN acc_accounts a ON l.account_id = a.id WHERE l.journal_entry_id = ?");
+            $stmt->execute([$id]);
+            echo json_encode($stmt->fetchAll());
+            exit;
+        }
+        
+        if (isset($_GET['view']) && $_GET['view'] === 'trial_balance') {
+            $data['trial_balance'] = db()->query("SELECT a.code, a.name_en, SUM(l.debit) as total_debit, SUM(l.credit) as total_credit 
+                                                  FROM acc_accounts a 
+                                                  LEFT JOIN acc_ledger l ON a.id = l.account_id 
+                                                  GROUP BY a.id 
+                                                  HAVING total_debit > 0 OR total_credit > 0 
+                                                  ORDER BY a.code ASC")->fetchAll();
+        }
+
+        if (isset($_GET['view']) && $_GET['view'] === 'profit_loss') {
+            $data['revenue_accounts'] = db()->query("SELECT code, name_en, name_ar FROM acc_accounts WHERE type = 'revenue' AND parent_id IS NOT NULL ORDER BY code ASC")->fetchAll();
+            $data['expense_accounts'] = db()->query("SELECT code, name_en, name_ar FROM acc_accounts WHERE type = 'expense' AND parent_id IS NOT NULL ORDER BY code ASC")->fetchAll();
+        }
+
+        if (isset($_GET['view']) && $_GET['view'] === 'balance_sheet') {
+            $data['asset_accounts'] = db()->query("SELECT code, name_en, name_ar FROM acc_accounts WHERE type = 'asset' AND parent_id IS NOT NULL ORDER BY code ASC")->fetchAll();
+            $data['liability_accounts'] = db()->query("SELECT code, name_en, name_ar FROM acc_accounts WHERE type = 'liability' AND parent_id IS NOT NULL ORDER BY code ASC")->fetchAll();
+            $data['equity_accounts'] = db()->query("SELECT code, name_en, name_ar FROM acc_accounts WHERE type = 'equity' AND parent_id IS NOT NULL ORDER BY code ASC")->fetchAll();
+        }
+        
+        if (isset($_GET['view']) && $_GET['view'] === 'vat_report') {
+            $start = $_GET['start_date'] ?? date('Y-m-01');
+            $end = $_GET['end_date'] ?? date('Y-m-d');
+            $data['vat_report'] = getVatReport($start, $end);
+            $data['start_date'] = $start;
+            $data['end_date'] = $end;
+        }
+
+        if (isset($_GET['view']) && $_GET['view'] === 'coa') {
+            $data['coa'] = db()->query("SELECT a.*, p.name_en as parent_name 
+                                        FROM acc_accounts a 
+                                        LEFT JOIN acc_accounts p ON a.parent_id = p.id 
+                                        ORDER BY a.code ASC")->fetchAll();
+        }
+        break;
     case 'expense_report':
         $start_date = $_GET['start_date'] ?? date('Y-m-01');
         $end_date = $_GET['end_date'] ?? date('Y-m-d');
@@ -1711,6 +2045,9 @@ switch ($page) {
         $data['payroll'] = db()->query("SELECT p.*, e.name as emp_name FROM hr_payroll p JOIN hr_employees e ON p.employee_id = e.id WHERE p.payroll_month = $month AND p.payroll_year = $year ORDER BY p.id DESC")->fetchAll();
         $data['employees'] = db()->query("SELECT id, name, salary FROM hr_employees WHERE status = 'active' ORDER BY name ASC")->fetchAll();
         break;
+    case 'devices':
+        $data['devices'] = db()->query("SELECT * FROM hr_biometric_devices ORDER BY id DESC")->fetchAll();
+        break;
     default:
         $data['customers'] = db()->query("SELECT * FROM customers WHERE type = 'customer' ORDER BY id DESC LIMIT 5")->fetchAll();
         // Dashboard stats
@@ -1800,20 +2137,40 @@ $projectDescription = $_SERVER['PROJECT_DESCRIPTION'] ?? 'Accounting System';
             </a>
         </div>
 
-<!-- Expenses Section -->
-        <div class="nav-section-title px-4 mt-3 mb-1 text-uppercase text-muted <?= !in_array($page, ['expense_categories', 'expenses', 'expense_report']) ? 'collapsed' : '' ?>" data-bs-toggle="collapse" data-bs-target="#expenses-collapse">
+        <!-- Accounting Section -->
+        <div class="nav-section-title px-4 mt-3 mb-1 text-uppercase text-muted <?= !in_array($page, ['accounting', 'expense_report']) ? 'collapsed' : '' ?>" data-bs-toggle="collapse" data-bs-target="#accounting-collapse">
+            <span data-en="Accounting" data-ar="المحاسبة">Accounting</span>
+            <i class="bi bi-chevron-down"></i>
+        </div>
+        <div class="collapse <?= in_array($page, ['accounting', 'expense_report']) ? 'show' : '' ?>" id="accounting-collapse">
+            <a href="index.php?page=accounting" class="nav-link <?= isset($_GET['page']) && $_GET['page'] === 'accounting' ? 'active' : '' ?>">
+                <i class="bi bi-calculator"></i> <span data-en="Journal & Ledger" data-ar="اليومية والأستاذ">Journal & Ledger</span>
+            </a>
+            <a href="index.php?page=accounting&view=trial_balance" class="nav-link <?= isset($_GET['view']) && $_GET['view'] === 'trial_balance' ? 'active' : '' ?>">
+                <i class="bi bi-list-columns-reverse"></i> <span data-en="Trial Balance" data-ar="ميزان المراجعة">Trial Balance</span>
+            </a>
+            <a href="index.php?page=accounting&view=profit_loss" class="nav-link <?= isset($_GET['view']) && $_GET['view'] === 'profit_loss' ? 'active' : '' ?>">
+                <i class="bi bi-graph-up-arrow"></i> <span data-en="Profit & Loss" data-ar="الأرباح والخسائر">Profit & Loss</span>
+            </a>
+            <a href="index.php?page=accounting&view=balance_sheet" class="nav-link <?= isset($_GET['view']) && $_GET['view'] === 'balance_sheet' ? 'active' : '' ?>">
+                <i class="bi bi-journal-text"></i> <span data-en="Balance Sheet" data-ar="الميزانية العمومية">Balance Sheet</span>
+            </a>
+             <a href="index.php?page=accounting&view=vat_report" class="nav-link <?= isset($_GET['view']) && $_GET['view'] === 'vat_report' ? 'active' : '' ?>">
+                <i class="bi bi-percent"></i> <span data-en="VAT Report" data-ar="تقرير الضريبة">VAT Report</span>
+            </a>
+        </div>
+
+        <!-- Expenses Section -->
+        <div class="nav-section-title px-4 mt-3 mb-1 text-uppercase text-muted <?= !in_array($page, ['expense_categories', 'expenses']) ? 'collapsed' : '' ?>" data-bs-toggle="collapse" data-bs-target="#expenses-collapse">
             <span data-en="Expenses" data-ar="المصروفات">Expenses</span>
             <i class="bi bi-chevron-down"></i>
         </div>
-        <div class="collapse <?= in_array($page, ['expense_categories', 'expenses', 'expense_report']) ? 'show' : '' ?>" id="expenses-collapse">
+        <div class="collapse <?= in_array($page, ['expense_categories', 'expenses']) ? 'show' : '' ?>" id="expenses-collapse">
             <a href="index.php?page=expense_categories" class="nav-link <?= isset($_GET['page']) && $_GET['page'] === 'expense_categories' ? 'active' : '' ?>">
                 <i class="bi bi-tags"></i> <span data-en="Categories" data-ar="الفئات">Categories</span>
             </a>
             <a href="index.php?page=expenses" class="nav-link <?= isset($_GET['page']) && $_GET['page'] === 'expenses' ? 'active' : '' ?>">
-                <i class="bi bi-wallet2"></i> <span data-en="Expenses List" data-ar="قائمة المصروفات">Expenses List</span>
-            </a>
-            <a href="index.php?page=expense_report" class="nav-link <?= isset($_GET['page']) && $_GET['page'] === 'expense_report' ? 'active' : '' ?>">
-                <i class="bi bi-file-earmark-bar-graph"></i> <span data-en="Expense Report" data-ar="تقرير المصروفات">Expense Report</span>
+                <i class="bi bi-cash-stack"></i> <span data-en="Expenses" data-ar="المصروفات">Expenses</span>
             </a>
         </div>
 
@@ -1870,10 +2227,13 @@ $projectDescription = $_SERVER['PROJECT_DESCRIPTION'] ?? 'Accounting System';
             <span data-en="Configuration" data-ar="الإعدادات">Configuration</span>
             <i class="bi bi-chevron-down"></i>
         </div>
-        <div class="collapse <?= in_array($page, ['payment_methods', 'settings']) ? 'show' : '' ?>" id="config-collapse">
+        <div class="collapse <?= in_array($page, ['payment_methods', 'settings', 'devices']) ? 'show' : '' ?>" id="config-collapse">
             <a href="index.php?page=payment_methods" class="nav-link <?= isset($_GET['page']) && $_GET['page'] === 'payment_methods' ? 'active' : '' ?>">
                 <i class="bi bi-credit-card"></i> <span data-en="Payment Methods" data-ar="طرق الدفع">Payment Methods</span>
             </a>
+            <a href="index.php?page=devices" class="nav-link <?= isset($_GET['page']) && $_GET['page'] === 'devices' ? 'active' : '' ?>">
+                <i class="bi bi-fingerprint"></i> <span data-en="Biometric Devices" data-ar="أجهزة البصمة">Biometric Devices</span>
+            </a>
             <a href="index.php?page=settings" class="nav-link <?= isset($_GET['page']) && $_GET['page'] === 'settings' ? 'active' : '' ?>">
                 <i class="bi bi-building"></i> <span data-en="Company Profile" data-ar="ملف الشركة">Company Profile</span>
             </a>
@@ -1922,6 +2282,7 @@ $projectDescription = $_SERVER['PROJECT_DESCRIPTION'] ?? 'Accounting System';
                 'supplier_statement' => ['en' => 'Supplier Statement', 'ar' => 'كشف حساب مورد'],
                 'expiry_report' => ['en' => 'Expiry Report', 'ar' => 'تقرير انتهاء الصلاحية'],
                 'settings' => ['en' => 'Company Profile', 'ar' => 'ملف الشركة'],
+                'devices' => ['en' => 'Biometric Devices', 'ar' => 'أجهزة البصمة'],
                 'hr_departments' => ['en' => 'HR Departments', 'ar' => 'أقسام الموارد البشرية'],
                 'hr_employees' => ['en' => 'HR Employees', 'ar' => 'موظفي الموارد البشرية'],
                 'hr_attendance' => ['en' => 'HR Attendance', 'ar' => 'حضور الموارد البشرية'],
@@ -3887,6 +4248,352 @@ $projectDescription = $_SERVER['PROJECT_DESCRIPTION'] ?? 'Accounting System';
         </div>
     </div>
 
+    <?php elseif ($page === 'accounting'): ?>
+    <div class="card p-4">
+        <div class="d-flex justify-content-between align-items-center mb-4">
+            <h5 class="m-0"><i class="fas fa-calculator me-2"></i> <span data-en="Accounting Module" data-ar="وحدة المحاسبة">Accounting Module</span></h5>
+            <div class="d-flex gap-2">
+                <form method="POST" onsubmit="return confirm('This will re-calculate all automatic journal entries from scratch. Continue?')">
+                    <button type="submit" name="sync_accounting" class="btn btn-outline-warning">
+                        <i class="bi bi-arrow-repeat"></i> <span data-en="Sync All" data-ar="مزامنة الكل">Sync All</span>
+                    </button>
+                </form>
+                <button class="btn btn-success" data-bs-toggle="modal" data-bs-target="#addManualJournalModal">
+                    <i class="bi bi-plus-lg"></i> <span data-en="Manual Entry" data-ar="قيد يدوي">Manual Entry</span>
+                </button>
+                <div class="btn-group">
+                    <a href="index.php?page=accounting" class="btn <?= !isset($_GET['view']) ? 'btn-primary' : 'btn-outline-primary' ?>" data-en="Journal" data-ar="اليومية">Journal</a>
+                    <a href="index.php?page=accounting&view=coa" class="btn <?= isset($_GET['view']) && $_GET['view'] === 'coa' ? 'btn-primary' : 'btn-outline-primary' ?>" data-en="Accounts" data-ar="الحسابات">Accounts</a>
+                    <a href="index.php?page=accounting&view=trial_balance" class="btn <?= isset($_GET['view']) && $_GET['view'] === 'trial_balance' ? 'btn-primary' : 'btn-outline-primary' ?>" data-en="Trial Balance" data-ar="ميزان المراجعة">Trial Balance</a>
+                    <a href="index.php?page=accounting&view=profit_loss" class="btn <?= isset($_GET['view']) && $_GET['view'] === 'profit_loss' ? 'btn-primary' : 'btn-outline-primary' ?>" data-en="P&L" data-ar="الأرباح">P&L</a>
+                    <a href="index.php?page=accounting&view=balance_sheet" class="btn <?= isset($_GET['view']) && $_GET['view'] === 'balance_sheet' ? 'btn-primary' : 'btn-outline-primary' ?>" data-en="Balance Sheet" data-ar="الميزانية">Balance Sheet</a>
+                    <a href="index.php?page=accounting&view=vat_report" class="btn <?= isset($_GET['view']) && $_GET['view'] === 'vat_report' ? 'btn-primary' : 'btn-outline-primary' ?>" data-en="VAT Report" data-ar="تقرير الضريبة">VAT Report</a>
+                </div>
+            </div>
+        </div>
+
+        <?php if (!isset($_GET['view'])): ?>
+        <div class="table-responsive">
+            <table class="table table-hover align-middle">
+                <thead>
+                    <tr>
+                        <th data-en="Date" data-ar="التاريخ">Date</th>
+                        <th data-en="Description" data-ar="الوصف">Description</th>
+                        <th data-en="Reference" data-ar="المرجع">Reference</th>
+                        <th data-en="Amount" data-ar="المبلغ">Amount</th>
+                        <th data-en="Action" data-ar="الإجراء">Action</th>
+                    </tr>
+                </thead>
+                <tbody>
+                    <?php foreach ($data['journal_entries'] as $entry): ?>
+                    <tr>
+                        <td><?= $entry['entry_date'] ?></td>
+                        <td><?= htmlspecialchars($entry['description']) ?></td>
+                        <td><span class="badge bg-secondary"><?= htmlspecialchars($entry['reference']) ?></span></td>
+                        <td><?= number_format((float)$entry['total_debit'], 3) ?></td>
+                        <td>
+                            <button class="btn btn-sm btn-outline-info" onclick="viewJournalEntry(<?= $entry['id'] ?>)">
+                                <i class="bi bi-eye"></i> <span data-en="View" data-ar="عرض">View</span>
+                            </button>
+                        </td>
+                    </tr>
+                    <?php endforeach; ?>
+                </tbody>
+            </table>
+        </div>
+        <?php elseif ($_GET['view'] === 'coa'): ?>
+        <div class="d-flex justify-content-end mb-3">
+            <button class="btn btn-primary btn-sm" data-bs-toggle="modal" data-bs-target="#addAccountModal">
+                <i class="bi bi-plus-lg"></i> <span data-en="Add Account" data-ar="إضافة حساب">Add Account</span>
+            </button>
+        </div>
+        <div class="table-responsive">
+            <table class="table table-hover">
+                <thead class="table-light">
+                    <tr>
+                        <th data-en="Code" data-ar="الكود">Code</th>
+                        <th data-en="Name" data-ar="الاسم">Name</th>
+                        <th data-en="Type" data-ar="النوع">Type</th>
+                        <th data-en="Parent" data-ar="الحساب الأب">Parent</th>
+                        <th data-en="Balance" data-ar="الرصيد" class="text-end">Balance</th>
+                    </tr>
+                </thead>
+                <tbody>
+                    <?php foreach ($data['coa'] as $acc): ?>
+                    <tr>
+                        <td class="fw-bold"><?= $acc['code'] ?></td>
+                        <td>
+                            <?= htmlspecialchars($acc['name_en']) ?><br>
+                            <small class="text-muted"><?= htmlspecialchars($acc['name_ar']) ?></small>
+                        </td>
+                        <td><span class="badge bg-light text-dark border text-uppercase"><?= $acc['type'] ?></span></td>
+                        <td><?= htmlspecialchars($acc['parent_name'] ?? '---') ?></td>
+                        <td class="text-end fw-bold"><?= number_format(getAccountBalance($acc['code']), 3) ?></td>
+                    </tr>
+                    <?php endforeach; ?>
+                </tbody>
+            </table>
+        </div>
+
+        <?php elseif ($_GET['view'] === 'vat_report'): ?>
+        <div class="row">
+            <div class="col-md-6 mx-auto">
+                <div class="bg-light p-3 rounded mb-4">
+                    <form method="GET" class="row g-2">
+                        <input type="hidden" name="page" value="accounting">
+                        <input type="hidden" name="view" value="vat_report">
+                        <div class="col">
+                            <input type="date" name="start_date" class="form-control" value="<?= $data['start_date'] ?>">
+                        </div>
+                        <div class="col">
+                            <input type="date" name="end_date" class="form-control" value="<?= $data['end_date'] ?>">
+                        </div>
+                        <div class="col-auto">
+                            <button type="submit" class="btn btn-primary">Filter</button>
+                        </div>
+                    </form>
+                </div>
+                <div class="card shadow-sm border-0">
+                    <div class="card-body">
+                        <h4 class="text-center mb-4">VAT Summary Report</h4>
+                        <table class="table">
+                            <tr>
+                                <th data-en="VAT Input (Purchases)" data-ar="ضريبة المدخلات (المشتريات)">VAT Input (Purchases)</th>
+                                <td class="text-end text-success fw-bold"><?= number_format($data['vat_report']['input_vat'], 3) ?></td>
+                            </tr>
+                            <tr>
+                                <th data-en="VAT Output (Sales)" data-ar="ضريبة المخرجات (المبيعات)">VAT Output (Sales)</th>
+                                <td class="text-end text-danger fw-bold"><?= number_format($data['vat_report']['output_vat'], 3) ?></td>
+                            </tr>
+                            <tr class="table-dark h5">
+                                <th data-en="Net VAT Payable / (Refundable)" data-ar="صافي الضريبة المستحقة / (المستردة)">Net VAT Payable / (Refundable)</th>
+                                <td class="text-end"><?= number_format($data['vat_report']['net_vat'], 3) ?></td>
+                            </tr>
+                        </table>
+                        <div class="alert alert-info small mt-3">
+                            <i class="bi bi-info-circle me-1"></i>
+                            This report calculates the difference between VAT collected on sales and VAT paid on purchases for the selected period.
+                        </div>
+                    </div>
+                </div>
+            </div>
+        </div>
+
+        <?php elseif ($_GET['view'] === 'trial_balance'): ?>
+        <div class="table-responsive">
+            <table class="table table-bordered">
+                <thead class="table-light">
+                    <tr>
+                        <th data-en="Code" data-ar="الكود">Code</th>
+                        <th data-en="Account Name" data-ar="اسم الحساب">Account Name</th>
+                        <th class="text-end" data-en="Debit" data-ar="مدين">Debit</th>
+                        <th class="text-end" data-en="Credit" data-ar="دائن">Credit</th>
+                    </tr>
+                </thead>
+                <tbody>
+                    <?php 
+                    $total_d = 0; $total_c = 0;
+                    foreach ($data['trial_balance'] as $row): 
+                        $total_d += (float)$row['total_debit'];
+                        $total_c += (float)$row['total_credit'];
+                    ?>
+                    <tr>
+                        <td><?= $row['code'] ?></td>
+                        <td><?= htmlspecialchars($row['name_en']) ?></td>
+                        <td class="text-end"><?= number_format((float)$row['total_debit'], 3) ?></td>
+                        <td class="text-end"><?= number_format((float)$row['total_credit'], 3) ?></td>
+                    </tr>
+                    <?php endforeach; ?>
+                </tbody>
+                <tfoot class="table-light fw-bold">
+                    <tr>
+                        <td colspan="2" class="text-end" data-en="Total" data-ar="الإجمالي">Total</td>
+                        <td class="text-end"><?= number_format($total_d, 3) ?></td>
+                        <td class="text-end"><?= number_format($total_c, 3) ?></td>
+                    </tr>
+                </tfoot>
+            </table>
+        </div>
+        <?php elseif ($_GET['view'] === 'profit_loss'): ?>
+        <div class="row">
+            <div class="col-md-8 mx-auto">
+                <div class="card bg-light">
+                    <div class="card-body">
+                        <h4 class="text-center mb-4" data-en="Profit & Loss Statement" data-ar="قائمة الأرباح والخسائر">Profit & Loss Statement</h4>
+                        <table class="table">
+                            <tr class="table-primary"><th colspan="2" data-en="Revenue" data-ar="الإيرادات">Revenue</th></tr>
+                            <?php 
+                            $total_rev = 0;
+                            foreach ($data['revenue_accounts'] as $acc): 
+                                $bal = getAccountBalance($acc['code']);
+                                if ($bal == 0) continue;
+                                $total_rev += $bal;
+                            ?>
+                            <tr>
+                                <td><?= htmlspecialchars($acc['name_en']) ?></td>
+                                <td class="text-end"><?= number_format($bal, 3) ?></td>
+                            </tr>
+                            <?php endforeach; ?>
+                            <tr class="fw-bold">
+                                <td data-en="Total Revenue" data-ar="إجمالي الإيرادات">Total Revenue</td>
+                                <td class="text-end border-top"><?= number_format($total_rev, 3) ?></td>
+                            </tr>
+                            
+                            <tr class="table-warning"><th colspan="2" class="pt-4" data-en="Expenses" data-ar="المصروفات">Expenses</th></tr>
+                            <?php 
+                            $total_exp = 0;
+                            foreach ($data['expense_accounts'] as $acc): 
+                                $bal = getAccountBalance($acc['code']);
+                                if ($bal == 0) continue;
+                                $total_exp += $bal;
+                            ?>
+                            <tr>
+                                <td><?= htmlspecialchars($acc['name_en']) ?></td>
+                                <td class="text-end"><?= number_format($bal, 3) ?></td>
+                            </tr>
+                            <?php endforeach; ?>
+                            <tr class="fw-bold">
+                                <td data-en="Total Expenses" data-ar="إجمالي المصروفات">Total Expenses</td>
+                                <td class="text-end border-top"><?= number_format($total_exp, 3) ?></td>
+                            </tr>
+                            
+                            <tr class="table-success h4">
+                                <td data-en="Net Profit / Loss" data-ar="صافي الربح / الخسارة">Net Profit / Loss</td>
+                                <td class="text-end"><?= number_format($total_rev - $total_exp, 3) ?></td>
+                            </tr>
+                        </table>
+                    </div>
+                </div>
+            </div>
+        </div>
+        <?php elseif ($_GET['view'] === 'balance_sheet'): ?>
+        <div class="row">
+            <div class="col-md-10 mx-auto">
+                <div class="card bg-light">
+                    <div class="card-body">
+                        <h4 class="text-center mb-4" data-en="Balance Sheet" data-ar="الميزانية العمومية">Balance Sheet</h4>
+                        <div class="row">
+                            <div class="col-md-6 border-end">
+                                <h5 class="text-primary border-bottom pb-2" data-en="Assets" data-ar="الأصول">Assets</h5>
+                                <table class="table table-sm">
+                                    <?php 
+                                    $total_assets = 0;
+                                    foreach ($data['asset_accounts'] as $acc): 
+                                        $bal = getAccountBalance($acc['code']);
+                                        if ($bal == 0) continue;
+                                        $total_assets += $bal;
+                                    ?>
+                                    <tr>
+                                        <td><?= htmlspecialchars($acc['name_en']) ?></td>
+                                        <td class="text-end"><?= number_format($bal, 3) ?></td>
+                                    </tr>
+                                    <?php endforeach; ?>
+                                    <tr class="fw-bold h5">
+                                        <td data-en="Total Assets" data-ar="إجمالي الأصول">Total Assets</td>
+                                        <td class="text-end border-top"><?= number_format($total_assets, 3) ?></td>
+                                    </tr>
+                                </table>
+                            </div>
+                            <div class="col-md-6">
+                                <h5 class="text-danger border-bottom pb-2" data-en="Liabilities & Equity" data-ar="الالتزامات وحقوق الملكية">Liabilities & Equity</h5>
+                                <table class="table table-sm">
+                                    <tr class="bg-light"><td colspan="2" class="small fw-bold text-muted">Liabilities</td></tr>
+                                    <?php 
+                                    $total_liab = 0;
+                                    foreach ($data['liability_accounts'] as $acc): 
+                                        $bal = getAccountBalance($acc['code']);
+                                        if ($bal == 0) continue;
+                                        $total_liab += $bal;
+                                    ?>
+                                    <tr>
+                                        <td><?= htmlspecialchars($acc['name_en']) ?></td>
+                                        <td class="text-end"><?= number_format($bal, 3) ?></td>
+                                    </tr>
+                                    <?php endforeach; ?>
+                                    
+                                    <tr class="bg-light"><td colspan="2" class="small fw-bold text-muted pt-3">Equity</td></tr>
+                                    <?php 
+                                    $total_equity = 0;
+                                    foreach ($data['equity_accounts'] as $acc): 
+                                        $bal = getAccountBalance($acc['code']);
+                                        if ($bal == 0) continue;
+                                        $total_equity += $bal;
+                                    ?>
+                                    <tr>
+                                        <td><?= htmlspecialchars($acc['name_en']) ?></td>
+                                        <td class="text-end"><?= number_format($bal, 3) ?></td>
+                                    </tr>
+                                    <?php endforeach; ?>
+                                    
+                                    <?php 
+                                    // Current Year Earnings (Revenue - Expenses)
+                                    $rev = 0; foreach(db()->query("SELECT code FROM acc_accounts WHERE type='revenue' AND parent_id IS NOT NULL")->fetchAll() as $a) $rev += getAccountBalance($a['code']);
+                                    $exp = 0; foreach(db()->query("SELECT code FROM acc_accounts WHERE type='expense' AND parent_id IS NOT NULL")->fetchAll() as $a) $exp += getAccountBalance($a['code']);
+                                    $earnings = $rev - $exp;
+                                    $total_equity += $earnings;
+                                    ?>
+                                    <tr>
+                                        <td data-en="Retained Earnings (Current)" data-ar="الأرباح المحتجزة (الحالية)">Retained Earnings (Current)</td>
+                                        <td class="text-end"><?= number_format($earnings, 3) ?></td>
+                                    </tr>
+                                    
+                                    <tr class="fw-bold h5 pt-3">
+                                        <td data-en="Total Liab. & Equity" data-ar="إجمالي الالتزامات وحقوق الملكية">Total Liab. & Equity</td>
+                                        <td class="text-end border-top"><?= number_format($total_liab + $total_equity, 3) ?></td>
+                                    </tr>
+                                </table>
+                            </div>
+                        </div>
+                    </div>
+                </div>
+            </div>
+        </div>
+        <?php endif; ?>
+    </div>
+
+    <!-- Journal Entry Details Modal -->
+    <div class="modal fade" id="journalModal" tabindex="-1">
+        <div class="modal-dialog modal-lg">
+            <div class="modal-content">
+                <div class="modal-header">
+                    <h5 class="modal-title" data-en="Journal Entry Details" data-ar="تفاصيل قيد اليومية">Journal Entry Details</h5>
+                    <button type="button" class="btn-close" data-bs-dismiss="modal"></button>
+                </div>
+                <div class="modal-body">
+                    <table class="table table-bordered">
+                        <thead>
+                            <tr>
+                                <th data-en="Account" data-ar="الحساب">Account</th>
+                                <th class="text-end" data-en="Debit" data-ar="مدين">Debit</th>
+                                <th class="text-end" data-en="Credit" data-ar="دائن">Credit</th>
+                            </tr>
+                        </thead>
+                        <tbody id="journalDetailsBody"></tbody>
+                    </table>
+                </div>
+            </div>
+        </div>
+    </div>
+
+    <script>
+    function viewJournalEntry(id) {
+        fetch('index.php?page=accounting&action=get_entry_details&id=' + id)
+            .then(r => r.json())
+            .then(data => {
+                let html = '';
+                data.forEach(row => {
+                    html += `<tr>
+                        <td>${row.code} - ${row.name_en}</td>
+                        <td class="text-end">${parseFloat(row.debit).toFixed(3)}</td>
+                        <td class="text-end">${parseFloat(row.credit).toFixed(3)}</td>
+                    </tr>`;
+                });
+                document.getElementById('journalDetailsBody').innerHTML = html;
+                new bootstrap.Modal(document.getElementById('journalModal')).show();
+            });
+    }
+    </script>
+
     <?php elseif ($page === 'expenses'): ?>
     <div class="card p-4">
         <div class="d-flex justify-content-between align-items-center mb-4">
@@ -4302,6 +5009,7 @@ $projectDescription = $_SERVER['PROJECT_DESCRIPTION'] ?? 'Accounting System';
                 <thead>
                     <tr>
                         <th data-en="Name" data-ar="الاسم">Name</th>
+                        <th data-en="Biometric ID" data-ar="معرف البصمة">Biometric ID</th>
                         <th data-en="Department" data-ar="القسم">Department</th>
                         <th data-en="Position" data-ar="المنصب">Position</th>
                         <th data-en="Salary" data-ar="الراتب">Salary</th>
@@ -4316,6 +5024,7 @@ $projectDescription = $_SERVER['PROJECT_DESCRIPTION'] ?? 'Accounting System';
                             <div class="fw-bold"><?= htmlspecialchars($e['name']) ?></div>
                             <div class="small text-muted"><?= htmlspecialchars($e['email']) ?></div>
                         </td>
+                        <td><span class="badge bg-light text-dark border"><?= htmlspecialchars($e['biometric_id'] ?? '---') ?></span></td>
                         <td><?= htmlspecialchars($e['dept_name'] ?? '---') ?></td>
                         <td><?= htmlspecialchars($e['position']) ?></td>
                         <td>OMR <?= number_format($e['salary'], 3) ?></td>
@@ -4373,6 +5082,10 @@ $projectDescription = $_SERVER['PROJECT_DESCRIPTION'] ?? 'Accounting System';
                                                 <label class="form-label" data-en="Basic Salary" data-ar="الراتب الأساسي">Basic Salary</label>
                                                 <input type="number" step="0.001" name="salary" class="form-control" value="<?= $e['salary'] ?>">
                                             </div>
+                                            <div class="col-md-4">
+                                                <label class="form-label" data-en="Biometric ID" data-ar="معرف البصمة">Biometric ID</label>
+                                                <input type="text" name="biometric_id" class="form-control" value="<?= htmlspecialchars($e['biometric_id'] ?? '') ?>">
+                                            </div>
                                             <div class="col-md-4">
                                                 <label class="form-label" data-en="Joining Date" data-ar="تاريخ الانضمام">Joining Date</label>
                                                 <input type="date" name="joining_date" class="form-control" value="<?= $e['joining_date'] ?>">
@@ -4404,10 +5117,20 @@ $projectDescription = $_SERVER['PROJECT_DESCRIPTION'] ?? 'Accounting System';
     <div class="card p-4">
         <div class="d-flex justify-content-between align-items-center mb-4">
             <h5 class="m-0" data-en="HR Attendance" data-ar="حضور الموارد البشرية">HR Attendance</h5>
-            <form method="GET" class="d-flex gap-2">
-                <input type="hidden" name="page" value="hr_attendance">
-                <input type="date" name="date" class="form-control form-control-sm" value="<?= $data['attendance_date'] ?>" onchange="this.form.submit()">
-            </form>
+            <div class="d-flex gap-2">
+                <form method="POST" class="d-inline">
+                    <button type="submit" name="pull_biometric_data" class="btn btn-primary btn-sm">
+                        <i class="bi bi-cloud-download"></i> <span data-en="Pull Data from Devices" data-ar="سحب البيانات من الأجهزة">Pull Data from Devices</span>
+                    </button>
+                </form>
+                <button class="btn btn-outline-secondary btn-sm" data-bs-toggle="modal" data-bs-target="#biometricInfoModal">
+                    <i class="bi bi-fingerprint"></i> <span data-en="Biometric Sync" data-ar="مزامنة البصمة">Biometric Sync</span>
+                </button>
+                <form method="GET" class="d-flex gap-2">
+                    <input type="hidden" name="page" value="hr_attendance">
+                    <input type="date" name="date" class="form-control form-control-sm" value="<?= $data['attendance_date'] ?>" onchange="this.form.submit()">
+                </form>
+            </div>
         </div>
         <div class="table-responsive">
             <table class="table table-hover align-middle">
@@ -4488,6 +5211,46 @@ $projectDescription = $_SERVER['PROJECT_DESCRIPTION'] ?? 'Accounting System';
         </div>
     </div>
 
+    <!-- Biometric Info Modal -->
+    <div class="modal fade" id="biometricInfoModal" tabindex="-1">
+        <div class="modal-dialog">
+            <div class="modal-content border-0 shadow">
+                <div class="modal-header">
+                    <h5 class="modal-title" data-en="Biometric Integration Info" data-ar="معلومات تكامل البصمة">Biometric Integration Info</h5>
+                    <button type="button" class="btn-close" data-bs-dismiss="modal"></button>
+                </div>
+                <div class="modal-body">
+                    <p data-en="To sync attendance from your biometric device, use the following API endpoint:" data-ar="لمزامنة الحضور من جهاز البصمة الخاص بك، استخدم نقطة نهاية API التالية:">
+                        To sync attendance from your biometric device, use the following API endpoint:
+                    </p>
+                    <div class="bg-light p-3 rounded mb-3 border">
+                        <code><?= (isset($_SERVER['HTTPS']) && $_SERVER['HTTPS'] === 'on' ? "https" : "http") . "://$_SERVER[HTTP_HOST]" ?>/api/biometric_sync.php</code>
+                    </div>
+                    <p data-en="Expected JSON format:" data-ar="تنسيق JSON المتوقع:">Expected JSON format:</p>
+                    <pre class="bg-dark text-light p-3 rounded">
+[
+  {
+    "biometric_id": "101",
+    "device_id": 1,
+    "timestamp": "2026-02-17 08:30:00",
+    "type": "in"
+  },
+  {
+    "biometric_id": "101",
+    "device_id": 1,
+    "timestamp": "2026-02-17 17:30:00",
+    "type": "out"
+  }
+]
+                    </pre>
+                    <p class="small text-muted" data-en="Note: Ensure Employee Biometric IDs match those in the device logs." data-ar="ملاحظة: تأكد من مطابقة معرفات الموظفين الحيوية مع تلك الموجودة في سجلات الجهاز.">
+                        Note: Ensure Employee Biometric IDs match those in the device logs.
+                    </p>
+                </div>
+            </div>
+        </div>
+    </div>
+
     <?php elseif ($page === 'hr_payroll'): ?>
     <div class="card p-4">
         <div class="d-flex justify-content-between align-items-center mb-4">
@@ -4597,6 +5360,150 @@ $projectDescription = $_SERVER['PROJECT_DESCRIPTION'] ?? 'Accounting System';
         </div>
     </div>
 
+    <?php elseif ($page === 'devices'): ?>
+    <div class="card p-4">
+        <div class="d-flex justify-content-between align-items-center mb-4">
+            <h5 class="m-0" data-en="Biometric Devices" data-ar="أجهزة البصمة">Biometric Devices</h5>
+            <button class="btn btn-primary btn-sm" data-bs-toggle="modal" data-bs-target="#addDeviceModal">
+                <i class="bi bi-plus-circle"></i> <span data-en="Add Device" data-ar="إضافة جهاز">Add Device</span>
+            </button>
+        </div>
+        <div class="table-responsive">
+            <table class="table table-hover align-middle">
+                <thead>
+                    <tr>
+                        <th data-en="Device Name" data-ar="اسم الجهاز">Device Name</th>
+                        <th data-en="IP / IO Address" data-ar="عنوان IP / IO">IP / IO Address</th>
+                        <th data-en="Port" data-ar="المنفذ">Port</th>
+                        <th data-en="Serial" data-ar="الرقم التسلسلي">Serial</th>
+                        <th data-en="Last Sync" data-ar="آخر مزامنة">Last Sync</th>
+                        <th data-en="Status" data-ar="الحالة">Status</th>
+                        <th data-en="Actions" data-ar="الإجراءات" class="text-end">Actions</th>
+                    </tr>
+                </thead>
+                <tbody>
+                    <?php foreach ($data['devices'] as $d): ?>
+                    <tr>
+                        <td>
+                            <strong><?= htmlspecialchars($d['device_name']) ?></strong>
+                        </td>
+                        <td>
+                            <div><small class="text-muted">IP:</small> <?= htmlspecialchars($d['ip_address']) ?></div>
+                            <?php if ($d['io_address']): ?>
+                                <div><small class="text-muted">IO:</small> <?= htmlspecialchars($d['io_address']) ?></div>
+                            <?php endif; ?>
+                        </td>
+                        <td><?= $d['port'] ?></td>
+                        <td><?= htmlspecialchars($d['serial_number'] ?? '---') ?></td>
+                        <td><?= $d['last_sync'] ?? 'Never' ?></td>
+                        <td>
+                            <span class="badge <?= $d['status'] === 'active' ? 'bg-success' : 'bg-danger' ?> text-uppercase">
+                                <?= $d['status'] ?>
+                            </span>
+                        </td>
+                        <td class="text-end">
+                            <form method="POST" class="d-inline">
+                                <input type="hidden" name="id" value="<?= $d['id'] ?>">
+                                <button type="submit" name="test_device_connection" class="btn btn-sm btn-outline-info" title="Test Connection"><i class="bi bi-broadcast"></i></button>
+                            </form>
+                            <button class="btn btn-sm btn-outline-primary" data-bs-toggle="modal" data-bs-target="#editDeviceModal<?= $d['id'] ?>"><i class="bi bi-pencil"></i></button>
+                            <form method="POST" class="d-inline" onsubmit="return confirm('Are you sure?')">
+                                <input type="hidden" name="id" value="<?= $d['id'] ?>">
+                                <button type="submit" name="delete_biometric_device" class="btn btn-sm btn-outline-danger"><i class="bi bi-trash"></i></button>
+                            </form>
+                        </td>
+                    </tr>
+
+                    <!-- Edit Device Modal -->
+                    <div class="modal fade" id="editDeviceModal<?= $d['id'] ?>" tabindex="-1">
+                        <div class="modal-dialog">
+                            <div class="modal-content border-0 shadow">
+                                <div class="modal-header">
+                                    <h5 class="modal-title" data-en="Edit Device" data-ar="تعديل الجهاز">Edit Device</h5>
+                                    <button type="button" class="btn-close" data-bs-dismiss="modal"></button>
+                                </div>
+                                <form method="POST">
+                                    <input type="hidden" name="id" value="<?= $d['id'] ?>">
+                                    <div class="modal-body">
+                                        <div class="mb-3">
+                                            <label class="form-label" data-en="Device Name" data-ar="اسم الجهاز">Device Name</label>
+                                            <input type="text" name="device_name" class="form-control" value="<?= htmlspecialchars($d['device_name']) ?>" required>
+                                        </div>
+                                        <div class="row g-3 mb-3">
+                                            <div class="col-md-8">
+                                                <label class="form-label" data-en="IP Address" data-ar="عنوان IP">IP Address</label>
+                                                <input type="text" name="ip_address" class="form-control" value="<?= htmlspecialchars($d['ip_address']) ?>" required>
+                                            </div>
+                                            <div class="col-md-4">
+                                                <label class="form-label" data-en="Port" data-ar="المنفذ">Port</label>
+                                                <input type="number" name="port" class="form-control" value="<?= $d['port'] ?>" required>
+                                            </div>
+                                        </div>
+                                        <div class="mb-3">
+                                            <label class="form-label" data-en="IO Address" data-ar="عنوان IO">IO Address</label>
+                                            <input type="text" name="io_address" class="form-control" value="<?= htmlspecialchars($d['io_address']) ?>">
+                                        </div>
+                                        <div class="mb-3">
+                                            <label class="form-label" data-en="Serial Number" data-ar="الرقم التسلسلي">Serial Number</label>
+                                            <input type="text" name="serial_number" class="form-control" value="<?= htmlspecialchars($d['serial_number']) ?>">
+                                        </div>
+                                    </div>
+                                    <div class="modal-footer">
+                                        <button type="button" class="btn btn-light" data-bs-dismiss="modal" data-en="Cancel" data-ar="إلغاء">Cancel</button>
+                                        <button type="submit" name="edit_biometric_device" class="btn btn-primary" data-en="Update" data-ar="تحديث">Update</button>
+                                    </div>
+                                </form>
+                            </div>
+                        </div>
+                    </div>
+                    <?php endforeach; ?>
+                </tbody>
+            </table>
+        </div>
+    </div>
+
+    <!-- Add Device Modal -->
+    <div class="modal fade" id="addDeviceModal" tabindex="-1">
+        <div class="modal-dialog">
+            <div class="modal-content border-0 shadow">
+                <div class="modal-header">
+                    <h5 class="modal-title" data-en="Add Biometric Device" data-ar="إضافة جهاز بصمة">Add Biometric Device</h5>
+                    <button type="button" class="btn-close" data-bs-dismiss="modal"></button>
+                </div>
+                <form method="POST">
+                    <div class="modal-body">
+                        <div class="mb-3">
+                            <label class="form-label" data-en="Device Name" data-ar="اسم الجهاز">Device Name</label>
+                            <input type="text" name="device_name" class="form-control" required placeholder="e.g. Main Entrance">
+                        </div>
+                        <div class="row g-3 mb-3">
+                            <div class="col-md-8">
+                                <label class="form-label" data-en="IP Address" data-ar="عنوان IP">IP Address</label>
+                                <input type="text" name="ip_address" class="form-control" required placeholder="192.168.1.201">
+                            </div>
+                            <div class="col-md-4">
+                                <label class="form-label" data-en="Port" data-ar="المنفذ">Port</label>
+                                <input type="number" name="port" class="form-control" value="4370" required>
+                            </div>
+                        </div>
+                        <div class="mb-3">
+                            <label class="form-label" data-en="IO Address" data-ar="عنوان IO">IO Address</label>
+                            <input type="text" name="io_address" class="form-control" placeholder="Optional IO address">
+                        </div>
+                        <div class="mb-3">
+                            <label class="form-label" data-en="Serial Number" data-ar="الرقم التسلسلي">Serial Number</label>
+                            <input type="text" name="serial_number" class="form-control" placeholder="Device Serial Number">
+                        </div>
+                    </div>
+                    <div class="modal-footer">
+                        <button type="button" class="btn btn-light" data-bs-dismiss="modal" data-en="Cancel" data-ar="إلغاء">Cancel</button>
+                        <button type="submit" name="add_biometric_device" class="btn btn-primary" data-en="Save" data-ar="حفظ">Save</button>
+                    </div>
+                </form>
+            </div>
+        </div>
+    </div>
+
     <?php elseif ($page === 'settings'): ?>
     <div class="card p-4">
         <h5 class="mb-4" data-en="Company Profile" data-ar="ملف الشركة">Company Profile</h5>
@@ -4725,6 +5632,10 @@ $projectDescription = $_SERVER['PROJECT_DESCRIPTION'] ?? 'Accounting System';
                             <label class="form-label" data-en="Basic Salary" data-ar="الراتب الأساسي">Basic Salary</label>
                             <input type="number" step="0.001" name="salary" class="form-control" value="0.000">
                         </div>
+                        <div class="col-md-4">
+                            <label class="form-label" data-en="Biometric ID" data-ar="معرف البصمة">Biometric ID</label>
+                            <input type="text" name="biometric_id" class="form-control">
+                        </div>
                         <div class="col-md-4">
                             <label class="form-label" data-en="Joining Date" data-ar="تاريخ الانضمام">Joining Date</label>
                             <input type="date" name="joining_date" class="form-control" value="<?= date('Y-m-d') ?>">
@@ -6032,7 +6943,225 @@ document.addEventListener('DOMContentLoaded', function() {
     </div>
     <?php endif; ?>
 
-    <script src="assets/js/main.js?v=<?php echo time(); ?>"></script>
+        <!-- Add Account Modal -->
+    <div class="modal fade" id="addAccountModal" tabindex="-1">
+        <div class="modal-dialog">
+            <div class="modal-content border-0 shadow">
+                <div class="modal-header">
+                    <h5 class="modal-title" data-en="Add New Account" data-ar="إضافة حساب جديد">Add New Account</h5>
+                    <button type="button" class="btn-close" data-bs-dismiss="modal"></button>
+                </div>
+                <form method="POST">
+                    <div class="modal-body">
+                        <div class="row g-3">
+                            <div class="col-md-4">
+                                <label class="form-label" data-en="Code" data-ar="الكود">Code</label>
+                                <input type="text" name="code" class="form-control" required placeholder="e.g. 1101">
+                            </div>
+                            <div class="col-md-8">
+                                <label class="form-label" data-en="Name (EN)" data-ar="الاسم (إنجليزي)">Name (EN)</label>
+                                <input type="text" name="name_en" class="form-control" required>
+                            </div>
+                            <div class="col-md-12">
+                                <label class="form-label" data-en="Name (AR)" data-ar="الاسم (عربي)">Name (AR)</label>
+                                <input type="text" name="name_ar" class="form-control" required>
+                            </div>
+                            <div class="col-md-6">
+                                <label class="form-label" data-en="Type" data-ar="النوع">Type</label>
+                                <select name="type" class="form-select" required>
+                                    <option value="asset">Asset</option>
+                                    <option value="liability">Liability</option>
+                                    <option value="equity">Equity</option>
+                                    <option value="revenue">Revenue</option>
+                                    <option value="expense">Expense</option>
+                                </select>
+                            </div>
+                            <div class="col-md-6">
+                                <label class="form-label" data-en="Parent Account" data-ar="الحساب الأب">Parent Account</label>
+                                <select name="parent_id" class="form-select">
+                                    <option value="">--- None ---</option>
+                                    <?php foreach ($data['accounts'] as $acc): ?>
+                                    <option value="<?= $acc['id'] ?>"><?= $acc['code'] ?> - <?= htmlspecialchars($acc['name_en']) ?></option>
+                                    <?php endforeach; ?>
+                                </select>
+                            </div>
+                        </div>
+                    </div>
+                    <div class="modal-footer">
+                        <button type="button" class="btn btn-light" data-bs-dismiss="modal">Cancel</button>
+                        <button type="submit" name="add_account" class="btn btn-primary">Save Account</button>
+                    </div>
+                </form>
+            </div>
+        </div>
+    </div>
+
+    <!-- Add Manual Journal Modal -->
+    <div class="modal fade" id="addManualJournalModal" tabindex="-1">
+        <div class="modal-dialog modal-lg">
+            <div class="modal-content border-0 shadow">
+                <div class="modal-header bg-success text-white">
+                    <h5 class="modal-title" data-en="New Manual Journal Entry" data-ar="قيد يومية يدوي جديد">New Manual Journal Entry</h5>
+                    <button type="button" class="btn-close btn-close-white" data-bs-dismiss="modal"></button>
+                </div>
+                <form method="POST">
+                    <div class="modal-body">
+                        <div class="row g-3 mb-4">
+                            <div class="col-md-4">
+                                <label class="form-label" data-en="Entry Date" data-ar="تاريخ القيد">Entry Date</label>
+                                <input type="date" name="entry_date" class="form-control" value="<?= date('Y-m-d') ?>" required>
+                            </div>
+                            <div class="col-md-8">
+                                <label class="form-label" data-en="Description" data-ar="الوصف">Description</label>
+                                <input type="text" name="description" class="form-control" required placeholder="e.g. Opening Balance or Adjustment">
+                            </div>
+                            <div class="col-md-4">
+                                <label class="form-label" data-en="Reference" data-ar="المرجع">Reference</label>
+                                <input type="text" name="reference" class="form-control" placeholder="e.g. JV-001">
+                            </div>
+                        </div>
+
+                        <h6>Journal Details</h6>
+                        <div class="table-responsive">
+                            <table class="table table-bordered">
+                                <thead class="bg-light">
+                                    <tr>
+                                        <th style="width: 50%;">Account</th>
+                                        <th style="width: 20%;">Debit</th>
+                                        <th style="width: 20%;">Credit</th>
+                                        <th style="width: 10%;"></th>
+                                    </tr>
+                                </thead>
+                                <tbody id="manualJournalBody">
+                                    <tr class="journal-row">
+                                        <td>
+                                            <select name="codes[]" class="form-select select2-journal" required>
+                                                <option value="">--- Select Account ---</option>
+                                                <?php foreach ($data['accounts'] as $acc): ?>
+                                                <option value="<?= $acc['code'] ?>"><?= $acc['code'] ?> - <?= htmlspecialchars($acc['name_en']) ?></option>
+                                                <?php endforeach; ?>
+                                            </select>
+                                        </td>
+                                        <td><input type="number" step="0.001" name="debits[]" class="form-control journal-debit" value="0.000"></td>
+                                        <td><input type="number" step="0.001" name="credits[]" class="form-control journal-credit" value="0.000"></td>
+                                        <td></td>
+                                    </tr>
+                                    <tr class="journal-row">
+                                        <td>
+                                            <select name="codes[]" class="form-select select2-journal" required>
+                                                <option value="">--- Select Account ---</option>
+                                                <?php foreach ($data['accounts'] as $acc): ?>
+                                                <option value="<?= $acc['code'] ?>"><?= $acc['code'] ?> - <?= htmlspecialchars($acc['name_en']) ?></option>
+                                                <?php endforeach; ?>
+                                            </select>
+                                        </td>
+                                        <td><input type="number" step="0.001" name="debits[]" class="form-control journal-debit" value="0.000"></td>
+                                        <td><input type="number" step="0.001" name="credits[]" class="form-control journal-credit" value="0.000"></td>
+                                        <td></td>
+                                    </tr>
+                                </tbody>
+                                <tfoot>
+                                    <tr>
+                                        <td colspan="4">
+                                            <button type="button" class="btn btn-outline-primary btn-sm" onclick="addJournalRow()">
+                                                <i class="bi bi-plus-lg"></i> Add Row
+                                            </button>
+                                        </td>
+                                    </tr>
+                                    <tr class="table-light fw-bold">
+                                        <td class="text-end">Total</td>
+                                        <td id="totalDebitDisplay">0.000</td>
+                                        <td id="totalCreditDisplay">0.000</td>
+                                        <td></td>
+                                    </tr>
+                                </tfoot>
+                            </table>
+                        </div>
+                        <div id="journalBalanceWarning" class="alert alert-danger py-2 mt-2" style="display:none;">
+                            <small><i class="bi bi-exclamation-triangle"></i> Journal is not balanced! Difference: <span id="journalDifference">0.000</span></small>
+                        </div>
+                    </div>
+                    <div class="modal-footer">
+                        <button type="button" class="btn btn-light" data-bs-dismiss="modal" data-en="Cancel" data-ar="إلغاء">Cancel</button>
+                        <button type="submit" name="add_manual_journal" id="saveJournalBtn" class="btn btn-primary" data-en="Save Entry" data-ar="حفظ القيد" disabled>Save Entry</button>
+                    </div>
+                </form>
+            </div>
+        </div>
+    </div>
+
+    <script>
+    function addJournalRow() {
+        const tbody = document.getElementById('manualJournalBody');
+        const row = document.createElement('tr');
+        row.className = 'journal-row';
+        row.innerHTML = `
+            <td>
+                <select name="codes[]" class="form-select select2-journal" required>
+                    <option value="">--- Select Account ---</option>
+                    <?php foreach ($data['accounts'] as $acc): ?>
+                    <option value="<?= $acc['code'] ?>"><?= $acc['code'] ?> - <?= htmlspecialchars($acc['name_en']) ?></option>
+                    <?php endforeach; ?>
+                </select>
+            </td>
+            <td><input type="number" step="0.001" name="debits[]" class="form-control journal-debit" value="0.000"></td>
+            <td><input type="number" step="0.001" name="credits[]" class="form-control journal-credit" value="0.000"></td>
+            <td class="text-center">
+                <button type="button" class="btn btn-link text-danger p-0" onclick="this.closest('tr').remove(); calculateJournalBalance();">
+                    <i class="bi bi-trash"></i>
+                </button>
+            </td>
+        `;
+        tbody.appendChild(row);
+        
+        // Init Select2 for new row
+        $(row).find('.select2-journal').select2({
+            width: '100%',
+            dropdownParent: $('#addManualJournalModal')
+        });
+        
+        attachJournalListeners(row);
+    }
+
+    function attachJournalListeners(row) {
+        row.querySelectorAll('input').forEach(input => {
+            input.addEventListener('input', calculateJournalBalance);
+        });
+    }
+
+    function calculateJournalBalance() {
+        let totalDebit = 0;
+        let totalCredit = 0;
+        document.querySelectorAll('.journal-row').forEach(row => {
+            totalDebit += parseFloat(row.querySelector('.journal-debit').value) || 0;
+            totalCredit += parseFloat(row.querySelector('.journal-credit').value) || 0;
+        });
+
+        document.getElementById('totalDebitDisplay').innerText = totalDebit.toFixed(3);
+        document.getElementById('totalCreditDisplay').innerText = totalCredit.toFixed(3);
+
+        const diff = Math.abs(totalDebit - totalCredit);
+        const isBalanced = diff < 0.001 && (totalDebit > 0 || totalCredit > 0);
+        
+        document.getElementById('saveJournalBtn').disabled = !isBalanced;
+        
+        const warning = document.getElementById('journalBalanceWarning');
+        if (diff >= 0.001) {
+            warning.style.display = 'block';
+            document.getElementById('journalDifference').innerText = diff.toFixed(3);
+        } else {
+            warning.style.display = 'none';
+        }
+    }
+
+    document.addEventListener('DOMContentLoaded', function() {
+        document.querySelectorAll('.journal-row').forEach(attachJournalListeners);
+        $('.select2-journal').select2({
+            width: '100%',
+            dropdownParent: $('#addManualJournalModal')
+        });
+    });
+    </script>
 
     <!-- View Invoice Modal -->
     <!-- Add Invoice Modal -->
diff --git a/migrate_accounting.php b/migrate_accounting.php
new file mode 100644
index 0000000..67bc461
--- /dev/null
+++ b/migrate_accounting.php
@@ -0,0 +1,67 @@
+<?php
+require_once 'db/config.php';
+require_once 'includes/accounting_helper.php';
+
+echo "Starting Accounting Migration...\n";
+
+$db = db();
+
+// Clear existing journal entries to avoid duplicates if re-running
+// But only those that are linked to source types we are migrating
+$db->exec("DELETE FROM acc_journal_entries WHERE source_type IN ('invoice', 'payment', 'expense', 'payroll', 'sales_return', 'purchase_return')");
+echo "Cleared existing automatic journal entries.\n";
+
+// 1. Invoices
+$invoices = $db->query("SELECT * FROM invoices ORDER BY id ASC")->fetchAll(PDO::FETCH_ASSOC);
+foreach ($invoices as $inv) {
+    $items = $db->prepare("SELECT item_id as id, quantity as qty, unit_price as price FROM invoice_items WHERE invoice_id = ?");
+    $items->execute([$inv['id']]);
+    $items_data = $items->fetchAll(PDO::FETCH_ASSOC);
+
+    if ($inv['type'] === 'sale') {
+        recordSaleJournal($inv['id'], (float)$inv['total_with_vat'], $inv['invoice_date'], $items_data, (float)$inv['vat_amount']);
+    } else {
+        recordPurchaseJournal($inv['id'], (float)$inv['total_with_vat'], $inv['invoice_date'], $items_data, (float)$inv['vat_amount']);
+    }
+    echo "Journaled Invoice #{$inv['id']} ({$inv['type']})\n";
+}
+
+// 2. Payments
+$payments = $db->query("SELECT p.*, i.type FROM payments p JOIN invoices i ON p.invoice_id = i.id ORDER BY p.id ASC")->fetchAll(PDO::FETCH_ASSOC);
+foreach ($payments as $pay) {
+    if ($pay['type'] === 'sale') {
+        recordPaymentReceivedJournal($pay['id'], (float)$pay['amount'], $pay['payment_date'], $pay['payment_method']);
+    } else {
+        recordPaymentMadeJournal($pay['id'], (float)$pay['amount'], $pay['payment_date'], $pay['payment_method']);
+    }
+    echo "Journaled Payment #{$pay['id']} for {$pay['type']} Invoice\n";
+}
+
+// 3. Expenses
+$expenses = $db->query("SELECT e.*, c.name_en FROM expenses e JOIN expense_categories c ON e.category_id = c.id ORDER BY e.id ASC")->fetchAll(PDO::FETCH_ASSOC);
+foreach ($expenses as $exp) {
+    recordExpenseJournal($exp['id'], (float)$exp['amount'], $exp['expense_date'], $exp['name_en']);
+    echo "Journaled Expense #{$exp['id']}\n";
+}
+
+// 4. Payroll
+$payrolls = $db->query("SELECT p.*, e.name FROM hr_payroll p JOIN hr_employees e ON p.employee_id = e.id WHERE p.status = 'paid' ORDER BY p.id ASC")->fetchAll(PDO::FETCH_ASSOC);
+foreach ($payrolls as $proll) {
+    recordPayrollJournal($proll['id'], (float)$proll['net_salary'], $proll['payment_date'] ?? date('Y-m-d'), $proll['name']);
+    echo "Journaled Payroll #{$proll['id']} for {$proll['name']}\n";
+}
+
+// 5. Returns
+$s_returns = $db->query("SELECT * FROM sales_returns ORDER BY id ASC")->fetchAll(PDO::FETCH_ASSOC);
+foreach ($s_returns as $ret) {
+    recordSalesReturnJournal($ret['id'], (float)$ret['total_amount'], $ret['return_date']);
+    echo "Journaled Sales Return #{$ret['id']}\n";
+}
+
+$p_returns = $db->query("SELECT * FROM purchase_returns ORDER BY id ASC")->fetchAll(PDO::FETCH_ASSOC);
+foreach ($p_returns as $ret) {
+    recordPurchaseReturnJournal($ret['id'], (float)$ret['total_amount'], $ret['return_date']);
+    echo "Journaled Purchase Return #{$ret['id']}\n";
+}
+
+echo "Migration completed successfully!\n";