diff --git a/db/migrations/20260503_seed_chart_of_accounts.php b/db/migrations/20260503_seed_chart_of_accounts.php
new file mode 100644
index 0000000..f74fccd
--- /dev/null
+++ b/db/migrations/20260503_seed_chart_of_accounts.php
@@ -0,0 +1,9 @@
+<?php
+declare(strict_types=1);
+
+require_once dirname(__DIR__) . '/config.php';
+require_once dirname(__DIR__, 2) . '/includes/accounting_helper.php';
+
+if (function_exists('seedDefaultAccountingAccounts')) {
+    seedDefaultAccountingAccounts();
+}
diff --git a/includes/accounting_helper.php b/includes/accounting_helper.php
index 28da9ce..578c0e6 100644
--- a/includes/accounting_helper.php
+++ b/includes/accounting_helper.php
@@ -3,6 +3,176 @@
  * Accounting Helper for Automatic Journal Entries
  */
 
+function accountingTableExists(string $tableName): bool {
+    static $cache = [];
+
+    $normalized = strtolower($tableName);
+    if (array_key_exists($normalized, $cache)) {
+        return $cache[$normalized];
+    }
+
+    try {
+        $stmt = db()->prepare(
+            "SELECT 1 FROM information_schema.TABLES WHERE TABLE_SCHEMA = DATABASE() AND TABLE_NAME = ? LIMIT 1"
+        );
+        $stmt->execute([$tableName]);
+        $cache[$normalized] = (bool)$stmt->fetchColumn();
+    } catch (Throwable $e) {
+        error_log('Accounting table check failed: ' . $e->getMessage());
+        $cache[$normalized] = false;
+    }
+
+    return $cache[$normalized];
+}
+
+function getDefaultAccountingAccounts(): array {
+    return [
+        ['code' => '1000', 'name_en' => 'Assets', 'name_ar' => 'الأصول', 'type' => 'asset', 'parent_code' => null],
+        ['code' => '1100', 'name_en' => 'Cash on Hand', 'name_ar' => 'النقدية بالصندوق', 'type' => 'asset', 'parent_code' => '1000'],
+        ['code' => '1110', 'name_en' => 'Petty Cash', 'name_ar' => 'العهدة النقدية', 'type' => 'asset', 'parent_code' => '1000'],
+        ['code' => '1200', 'name_en' => 'Bank Account', 'name_ar' => 'حساب البنك', 'type' => 'asset', 'parent_code' => '1000'],
+        ['code' => '1300', 'name_en' => 'Accounts Receivable', 'name_ar' => 'ذمم العملاء', 'type' => 'asset', 'parent_code' => '1000'],
+        ['code' => '1400', 'name_en' => 'Inventory', 'name_ar' => 'المخزون', 'type' => 'asset', 'parent_code' => '1000'],
+        ['code' => '1500', 'name_en' => 'VAT Input', 'name_ar' => 'ضريبة المدخلات', 'type' => 'asset', 'parent_code' => '1000'],
+        ['code' => '1600', 'name_en' => 'Fixed Assets', 'name_ar' => 'الأصول الثابتة', 'type' => 'asset', 'parent_code' => '1000'],
+        ['code' => '1700', 'name_en' => 'Prepaid Expenses', 'name_ar' => 'المصروفات المقدمة', 'type' => 'asset', 'parent_code' => '1000'],
+        ['code' => '2000', 'name_en' => 'Liabilities', 'name_ar' => 'الالتزامات', 'type' => 'liability', 'parent_code' => null],
+        ['code' => '2100', 'name_en' => 'Accounts Payable', 'name_ar' => 'ذمم الموردين', 'type' => 'liability', 'parent_code' => '2000'],
+        ['code' => '2200', 'name_en' => 'Payroll Liabilities', 'name_ar' => 'التزامات الرواتب', 'type' => 'liability', 'parent_code' => '2000'],
+        ['code' => '2300', 'name_en' => 'VAT Payable', 'name_ar' => 'ضريبة المخرجات', 'type' => 'liability', 'parent_code' => '2000'],
+        ['code' => '2400', 'name_en' => 'Accrued Expenses', 'name_ar' => 'مصروفات مستحقة', 'type' => 'liability', 'parent_code' => '2000'],
+        ['code' => '3000', 'name_en' => 'Equity', 'name_ar' => 'حقوق الملكية', 'type' => 'equity', 'parent_code' => null],
+        ['code' => '3100', 'name_en' => 'Owner Capital', 'name_ar' => 'رأس المال', 'type' => 'equity', 'parent_code' => '3000'],
+        ['code' => '3200', 'name_en' => 'Retained Earnings', 'name_ar' => 'الأرباح المحتجزة', 'type' => 'equity', 'parent_code' => '3000'],
+        ['code' => '4000', 'name_en' => 'Revenue', 'name_ar' => 'الإيرادات', 'type' => 'revenue', 'parent_code' => null],
+        ['code' => '4100', 'name_en' => 'Sales Revenue', 'name_ar' => 'إيرادات المبيعات', 'type' => 'revenue', 'parent_code' => '4000'],
+        ['code' => '4200', 'name_en' => 'Service Revenue', 'name_ar' => 'إيرادات الخدمات', 'type' => 'revenue', 'parent_code' => '4000'],
+        ['code' => '5000', 'name_en' => 'Expenses', 'name_ar' => 'المصروفات', 'type' => 'expense', 'parent_code' => null],
+        ['code' => '5100', 'name_en' => 'Cost of Goods Sold', 'name_ar' => 'تكلفة البضاعة المباعة', 'type' => 'expense', 'parent_code' => '5000'],
+        ['code' => '5200', 'name_en' => 'Operating Expenses', 'name_ar' => 'المصروفات التشغيلية', 'type' => 'expense', 'parent_code' => '5000'],
+        ['code' => '5300', 'name_en' => 'Payroll Expenses', 'name_ar' => 'مصروفات الرواتب', 'type' => 'expense', 'parent_code' => '5000'],
+        ['code' => '5400', 'name_en' => 'Rent Expense', 'name_ar' => 'مصروف الإيجار', 'type' => 'expense', 'parent_code' => '5000'],
+        ['code' => '5500', 'name_en' => 'Utilities Expense', 'name_ar' => 'مصروف المرافق', 'type' => 'expense', 'parent_code' => '5000'],
+        ['code' => '5600', 'name_en' => 'Marketing Expense', 'name_ar' => 'مصروف التسويق', 'type' => 'expense', 'parent_code' => '5000'],
+        ['code' => '5700', 'name_en' => 'Transport Expense', 'name_ar' => 'مصروف النقل', 'type' => 'expense', 'parent_code' => '5000'],
+    ];
+}
+
+function seedDefaultAccountingAccounts(): int {
+    if (!accountingTableExists('acc_accounts')) {
+        return 0;
+    }
+
+    $db = db();
+    $accounts = getDefaultAccountingAccounts();
+    $inserted = 0;
+    $startedTransaction = false;
+
+    try {
+        if (!$db->inTransaction()) {
+            $db->beginTransaction();
+            $startedTransaction = true;
+        }
+
+        $selectId = $db->prepare("SELECT id FROM acc_accounts WHERE code = ? LIMIT 1");
+        $insert = $db->prepare(
+            "INSERT INTO acc_accounts (code, name_en, name_ar, type, parent_id) VALUES (?, ?, ?, ?, NULL)"
+        );
+        $updateParent = $db->prepare("UPDATE acc_accounts SET parent_id = ? WHERE code = ?");
+
+        foreach ($accounts as $account) {
+            $selectId->execute([$account['code']]);
+            if (!$selectId->fetchColumn()) {
+                $insert->execute([
+                    $account['code'],
+                    $account['name_en'],
+                    $account['name_ar'],
+                    $account['type'],
+                ]);
+                $inserted++;
+            }
+        }
+
+        foreach ($accounts as $account) {
+            if (empty($account['parent_code'])) {
+                continue;
+            }
+
+            $selectId->execute([$account['parent_code']]);
+            $parentId = $selectId->fetchColumn();
+            if ($parentId) {
+                $updateParent->execute([(int)$parentId, $account['code']]);
+            }
+        }
+
+        if ($startedTransaction) {
+            $db->commit();
+        }
+    } catch (Throwable $e) {
+        if ($startedTransaction && $db->inTransaction()) {
+            $db->rollBack();
+        }
+        error_log('Accounting seed failed: ' . $e->getMessage());
+        return 0;
+    }
+
+    return $inserted;
+}
+
+function createAccountingAccount(string $code, string $nameEn, string $nameAr, string $type, ?int $parentId = null): array {
+    if (!accountingTableExists('acc_accounts')) {
+        return ['success' => false, 'error' => 'Accounting tables are not ready yet.'];
+    }
+
+    $code = strtoupper(trim($code));
+    $nameEn = trim($nameEn);
+    $nameAr = trim($nameAr);
+    $allowedTypes = ['asset', 'liability', 'equity', 'revenue', 'expense'];
+
+    if ($code === '' || !preg_match('/^[A-Z0-9._-]{1,20}$/', $code)) {
+        return ['success' => false, 'error' => 'Please enter a valid unique account code.'];
+    }
+    if ($nameEn === '' || $nameAr === '') {
+        return ['success' => false, 'error' => 'English and Arabic account names are required.'];
+    }
+    if (!in_array($type, $allowedTypes, true)) {
+        return ['success' => false, 'error' => 'Invalid account type selected.'];
+    }
+
+    $db = db();
+
+    try {
+        if ($parentId !== null) {
+            $stmtParent = $db->prepare("SELECT id, type FROM acc_accounts WHERE id = ? LIMIT 1");
+            $stmtParent->execute([$parentId]);
+            $parent = $stmtParent->fetch(PDO::FETCH_ASSOC);
+
+            if (!$parent) {
+                return ['success' => false, 'error' => 'Selected parent account was not found.'];
+            }
+            if (($parent['type'] ?? '') !== $type) {
+                return ['success' => false, 'error' => 'Parent and child accounts must use the same type.'];
+            }
+        }
+
+        $stmtExists = $db->prepare("SELECT id FROM acc_accounts WHERE code = ? LIMIT 1");
+        $stmtExists->execute([$code]);
+        if ($stmtExists->fetchColumn()) {
+            return ['success' => false, 'error' => 'That account code already exists.'];
+        }
+
+        $stmt = $db->prepare(
+            "INSERT INTO acc_accounts (code, name_en, name_ar, type, parent_id) VALUES (?, ?, ?, ?, ?)"
+        );
+        $stmt->execute([$code, $nameEn, $nameAr, $type, $parentId ?: null]);
+
+        return ['success' => true, 'id' => (int)$db->lastInsertId()];
+    } catch (Throwable $e) {
+        error_log('Accounting account create failed: ' . $e->getMessage());
+        return ['success' => false, 'error' => 'Unable to save the account right now.'];
+    }
+}
+
 function createJournalEntry($date, $description, $reference, $source_type, $source_id, $items) {
     $db = db();
     try {
diff --git a/index.php b/index.php
index a6e3cf7..02a208c 100644
--- a/index.php
+++ b/index.php
@@ -5154,9 +5154,12 @@ $projectDescription = $_SERVER['PROJECT_DESCRIPTION'] ?? 'Accounting System';
             <i class="fas fa-chevron-down chevron"></i>
         </div>
         <div class="collapse <?= in_array($page, ['accounting', 'expense_report']) ? 'show' : '' ?>" id="accounting-collapse">
-            <a href="index.php?page=accounting" class="nav-link <?= isset($_GET['page']) && $_GET['page'] === 'accounting' ? 'active' : '' ?>">
+            <a href="index.php?page=accounting" class="nav-link <?= isset($_GET['page']) && $_GET['page'] === 'accounting' && !isset($_GET['view']) ? 'active' : '' ?>">
                 <i class="fas fa-book-open"></i> <span><?= __('accounting') ?></span>
             </a>
+            <a href="index.php?page=accounting&view=coa" class="nav-link <?= isset($_GET['view']) && $_GET['view'] === 'coa' ? 'active' : '' ?>">
+                <i class="fas fa-sitemap"></i> <span data-en="Accounts" data-ar="الحسابات">Accounts</span>
+            </a>
             <a href="index.php?page=accounting&view=trial_balance" class="nav-link <?= isset($_GET['view']) && $_GET['view'] === 'trial_balance' ? 'active' : '' ?>">
                 <i class="fas fa-scale-balanced"></i> <span><?= __('trial_balance') ?></span>
             </a>
@@ -9148,7 +9151,7 @@ $projectDescription = $_SERVER['PROJECT_DESCRIPTION'] ?? 'Accounting System';
                         <td><span class="badge bg-light text-dark border"><?= htmlspecialchars($e['biometric_id'] ?? '---') ?></span></td>
                         <td><?= htmlspecialchars($e['dept_name'] ?? '---') ?></td>
                         <td><?= htmlspecialchars($e['position']) ?></td>
-                        <td>OMR <?= number_format($e['salary'], 3) ?></td>
+                        <td>OMR <?= number_format((float)($e['salary'] ?? 0), 3) ?></td>
                         <td>
                             <span class="badge <?= $e['status'] === 'active' ? 'bg-success' : 'bg-danger' ?> text-uppercase">
                                 <?= $e['status'] ?>
@@ -9416,10 +9419,10 @@ $projectDescription = $_SERVER['PROJECT_DESCRIPTION'] ?? 'Accounting System';
                     <?php foreach ($data['payroll'] as $p): ?>
                     <tr>
                         <td><?= htmlspecialchars($p['emp_name']) ?></td>
-                        <td>OMR <?= number_format($p['basic_salary'], 3) ?></td>
-                        <td class="text-success">+ OMR <?= number_format($p['bonus'], 3) ?></td>
-                        <td class="text-danger">- OMR <?= number_format($p['deductions'], 3) ?></td>
-                        <td class="fw-bold">OMR <?= number_format($p['net_salary'], 3) ?></td>
+                        <td>OMR <?= number_format((float)($p['basic_salary'] ?? 0), 3) ?></td>
+                        <td class="text-success">+ OMR <?= number_format((float)($p['bonus'] ?? 0), 3) ?></td>
+                        <td class="text-danger">- OMR <?= number_format((float)($p['deductions'] ?? 0), 3) ?></td>
+                        <td class="fw-bold">OMR <?= number_format((float)($p['net_salary'] ?? 0), 3) ?></td>
                         <td>
                             <span class="badge <?= $p['status'] === 'paid' ? 'bg-success' : 'bg-warning' ?> text-uppercase">
                                 <?= $p['status'] ?>
@@ -9463,7 +9466,7 @@ $projectDescription = $_SERVER['PROJECT_DESCRIPTION'] ?? 'Accounting System';
                             <select name="employee_id" class="form-select select2" required>
                                 <option value="">--- Select ---</option>
                                 <?php foreach ($data['employees'] as $e): ?>
-                                <option value="<?= $e['id'] ?>"><?= htmlspecialchars($e['name']) ?> (Basic: <?= number_format($e['salary'], 3) ?>)</option>
+                                <option value="<?= $e['id'] ?>"><?= htmlspecialchars($e['name']) ?> (Basic: <?= number_format((float)($e['salary'] ?? 0), 3) ?>)</option>
                                 <?php endforeach; ?>
                             </select>
                         </div>
diff --git a/pages/accounting_logic.php b/pages/accounting_logic.php
index bdc137a..9304980 100644
--- a/pages/accounting_logic.php
+++ b/pages/accounting_logic.php
@@ -1,12 +1,53 @@
 <?php
-// Fix pagination
+if ($_SERVER['REQUEST_METHOD'] !== 'POST' && function_exists('seedDefaultAccountingAccounts')) {
+    seedDefaultAccountingAccounts();
+}
+
+if ($_SERVER['REQUEST_METHOD'] === 'POST') {
+    if (isset($_POST['seed_default_accounts'])) {
+        $added = function_exists('seedDefaultAccountingAccounts') ? seedDefaultAccountingAccounts() : 0;
+        $message = $added > 0
+            ? "Main chart of accounts seeded successfully! {$added} account(s) added."
+            : 'Main chart of accounts already exists. Parent links were checked.';
+
+        redirectWithMessage($message, 'index.php?page=accounting&view=coa');
+    }
+
+    if (isset($_POST['add_account'])) {
+        $parentId = isset($_POST['parent_id']) && $_POST['parent_id'] !== '' ? (int)$_POST['parent_id'] : null;
+        $result = createAccountingAccount(
+            $_POST['code'] ?? '',
+            $_POST['name_en'] ?? '',
+            $_POST['name_ar'] ?? '',
+            $_POST['type'] ?? '',
+            $parentId
+        );
+
+        if (!empty($result['success'])) {
+            redirectWithMessage('Account added successfully!', 'index.php?page=accounting&view=coa');
+        }
+
+        redirectWithMessage((string)($result['error'] ?? 'Unable to save the account right now.'), 'index.php?page=accounting&view=coa');
+    }
+}
+
+if (isset($_GET['action']) && $_GET['action'] === 'get_entry_details') {
+    header('Content-Type: application/json');
+    $id = (int)($_GET['id'] ?? 0);
+    $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;
+}
+
 $page_num = isset($_GET['p']) && is_numeric($_GET['p']) ? (int)$_GET['p'] : 1;
 $limit = 50;
 $offset = ($page_num - 1) * $limit;
 
-// Count total entries for pagination
-$total_entries = db()->query("SELECT COUNT(*) FROM acc_journal_entries")->fetchColumn();
-$data['total_pages'] = ceil($total_entries / $limit);
+$total_entries = (int)db()->query("SELECT COUNT(*) FROM acc_journal_entries")->fetchColumn();
+$data['total_pages'] = max(1, (int)ceil($total_entries / $limit));
 $data['current_page'] = $page_num;
 
 $data['journal_entries'] = db()->query("SELECT je.*, 
@@ -15,15 +56,6 @@ $data['journal_entries'] = db()->query("SELECT je.*,
                                         ORDER BY je.entry_date DESC, je.id DESC LIMIT $limit OFFSET $offset")->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') {
     $data['trial_balance'] = db()->query("SELECT a.code, a.name_en, SUM(l.debit) as total_debit, SUM(l.credit) as total_credit 
                                           FROM acc_accounts a 
@@ -57,4 +89,10 @@ if (isset($_GET['view']) && $_GET['view'] === 'coa') {
                                 FROM acc_accounts a 
                                 LEFT JOIN acc_accounts p ON a.parent_id = p.id 
                                 ORDER BY a.code ASC")->fetchAll();
+
+    $data['coa_summary'] = [
+        'total' => count($data['coa']),
+        'parents' => count(array_filter($data['coa'], static fn($account) => empty($account['parent_id']))),
+        'children' => count(array_filter($data['coa'], static fn($account) => !empty($account['parent_id']))),
+    ];
 }
diff --git a/pages/accounting_view.php b/pages/accounting_view.php
index 309900b..63a833a 100644
--- a/pages/accounting_view.php
+++ b/pages/accounting_view.php
@@ -12,7 +12,7 @@
             </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']) && $_GET['view'] === 'coa' ? 'btn-primary' : 'btn-outline-primary' ?>" data-en="Accounts" data-ar="الحسابات">Accounts</a>
+                <a href="index.php?page=accounting&view=coa" class="btn <?= isset($_GET['view']) && $_GET['view'] === 'coa' ? 'btn-primary' : 'btn-outline-primary' ?>" data-en="Chart of Accounts" data-ar="شجرة الحسابات">Chart of Accounts</a>
                 <a href="index.php?page=accounting&view=trial_balance" class="btn <?= isset($_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']) && $_GET['view'] === 'balance_sheet' ? 'btn-primary' : 'btn-outline-primary' ?>" data-en="Balance Sheet" data-ar="الميزانية">Balance Sheet</a>
@@ -31,7 +31,7 @@
                 <p class="text-muted small"><?= nl2br(htmlspecialchars($data['settings']['company_address'] ?? '')) ?></p>
             </div>
             <div class="col-6 text-end">
-                <h2 class="text-uppercase text-muted"><?= isset($_GET['view']) ? ucwords(str_replace('_', ' ', $_GET['view'])) : 'Journal' ?></h2>
+                <h2 class="text-uppercase text-muted"><?= isset($_GET['view']) ? ($_GET['view'] === 'coa' ? 'Chart of Accounts' : ucwords(str_replace('_', ' ', $_GET['view']))) : 'Journal' ?></h2>
             </div>
         </div>
     </div>
@@ -68,18 +68,68 @@
     <?= renderPagination($data['current_page'] ?? 1, $data['total_pages'] ?? 1) ?>
     
     <?php elseif ($_GET['view'] === 'coa'): ?>
-    <div class="d-flex justify-content-end mb-3">
-        <button class="btn btn-primary btn-sm" data-bs-toggle="modal" data-bs-target="#addAccountModal">
-            <i class="bi bi-plus-lg"></i> <span data-en="Add Account" data-ar="إضافة حساب">Add Account</span>
-        </button>
+    <div class="row g-3 mb-4">
+        <div class="col-md-4">
+            <div class="card border-0 bg-light h-100">
+                <div class="card-body">
+                    <div class="text-muted text-uppercase small mb-2">Total Accounts</div>
+                    <div class="display-6 fw-bold mb-1"><?= number_format((int)($data['coa_summary']['total'] ?? 0)) ?></div>
+                    <div class="small text-muted">All parent and child accounts in your chart.</div>
+                </div>
+            </div>
+        </div>
+        <div class="col-md-4">
+            <div class="card border-0 bg-light h-100">
+                <div class="card-body">
+                    <div class="text-muted text-uppercase small mb-2">Main Parents</div>
+                    <div class="display-6 fw-bold mb-1"><?= number_format((int)($data['coa_summary']['parents'] ?? 0)) ?></div>
+                    <div class="small text-muted">Top-level groups like Assets, Liabilities, Revenue, and Expenses.</div>
+                </div>
+            </div>
+        </div>
+        <div class="col-md-4">
+            <div class="card border-0 bg-light h-100">
+                <div class="card-body">
+                    <div class="text-muted text-uppercase small mb-2">Child Accounts</div>
+                    <div class="display-6 fw-bold mb-1"><?= number_format((int)($data['coa_summary']['children'] ?? 0)) ?></div>
+                    <div class="small text-muted">Operational accounts you can post transactions into.</div>
+                </div>
+            </div>
+        </div>
     </div>
+
+    <div class="d-flex justify-content-between align-items-center flex-wrap gap-2 mb-3">
+        <div>
+            <h6 class="mb-1" data-en="Chart of Accounts" data-ar="شجرة الحسابات">Chart of Accounts</h6>
+            <p class="text-muted small mb-0">Use this page to seed the main parent accounts, then add custom child accounts under the right parent.</p>
+        </div>
+        <div class="d-flex gap-2">
+            <form method="POST" onsubmit="return confirm('Seed the default main accounts and repair parent links?')">
+                <button type="submit" name="seed_default_accounts" class="btn btn-outline-secondary btn-sm">
+                    <i class="bi bi-diagram-3"></i> <span data-en="Seed Main Accounts" data-ar="زرع الحسابات الرئيسية">Seed Main Accounts</span>
+                </button>
+            </form>
+            <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>
+
+    <?php if (empty($data['coa'])): ?>
+    <div class="alert alert-warning border-0 shadow-sm">
+        <i class="bi bi-exclamation-triangle me-1"></i>
+        No accounts exist yet. Click <strong>Seed Main Accounts</strong> to create the default chart of accounts.
+    </div>
+    <?php endif; ?>
+
     <div class="table-responsive">
-        <table class="table table-hover">
+        <table class="table table-hover align-middle">
             <thead class="table-light">
                 <tr>
                     <th data-en="Code" data-ar="الكود">Code</th>
                     <th data-en="Name" data-ar="الاسم">Name</th>
                     <th data-en="Type" data-ar="النوع">Type</th>
+                    <th data-en="Level" data-ar="المستوى">Level</th>
                     <th data-en="Parent" data-ar="الحساب الأب">Parent</th>
                     <th data-en="Balance" data-ar="الرصيد" class="text-end">Balance</th>
                 </tr>
@@ -87,21 +137,27 @@
             <tbody>
                 <?php foreach ($data['coa'] as $acc): ?>
                 <tr>
-                    <td class="fw-bold"><?= $acc['code'] ?></td>
+                    <td class="fw-bold"><?= htmlspecialchars($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($acc['code']), 3) ?></td>
+                    <td><span class="badge bg-light text-dark border text-uppercase"><?= htmlspecialchars($acc['type']) ?></span></td>
+                    <td>
+                        <?php if (empty($acc['parent_id'])): ?>
+                            <span class="badge bg-light text-primary border">Main</span>
+                        <?php else: ?>
+                            <span class="badge bg-light text-secondary border">Child</span>
+                        <?php endif; ?>
+                    </td>
+                    <td><?= htmlspecialchars($acc['parent_name'] ?? '— Main Account —') ?></td>
+                    <td class="text-end fw-bold"><?= number_format((float)getAccountBalance($acc['code']), 3) ?></td>
                 </tr>
                 <?php endforeach; ?>
             </tbody>
         </table>
     </div>
-    <?= renderPagination($data['current_page'] ?? 1, $data['total_pages'] ?? 1) ?>
-    
+
 
     <?php elseif ($_GET['view'] === 'vat_report'): ?>
     <div class="row">