feat: Accounting web module — COA, journals, expenses, accounts, reports + nav (FIBEROPS-234-239)

- Chart of Accounts (FIBEROPS-234): type-filtered table, add/seed/toggle-active
- Journal Entries (FIBEROPS-235): double-entry form with debit=credit validation, read-only view modal
- Expenses (FIBEROPS-236): date-range filtered table, record expense against expense accounts
- Company Accounts + Transfers (FIBEROPS-237): balance cards, add account modal, transfer modal, transfers table
- Financial Reports (FIBEROPS-238): Trial Balance, P&L, Balance Sheet, Cash Flow with date pickers
- Sidebar nav entry (FIBEROPS-239): Accounting link with BookOpen icon, placed between Reports and Settings
- AccountingNav horizontal sub-nav component shared across all accounting pages
- New types: Account, JournalEntry, Expense, CompanyAccount, Transfer and report types added to src/types/index.ts

src/components/accounting/AccountingNav.tsx

@@ -0,0 +1,41 @@
+"use client";
+
+import Link from "next/link";
+import { usePathname } from "next/navigation";
+import { cn } from "@/lib/utils";
+import { BookOpen, BookText, Receipt, Building2, BarChart3 } from "lucide-react";
+
+const NAV_ITEMS = [
+  { href: "/accounting", label: "Chart of Accounts", icon: BookOpen, exact: true },
+  { href: "/accounting/journal-entries", label: "Journal Entries", icon: BookText },
+  { href: "/accounting/expenses", label: "Expenses", icon: Receipt },
+  { href: "/accounting/company-accounts", label: "Company Accounts", icon: Building2 },
+  { href: "/accounting/reports", label: "Reports", icon: BarChart3 },
+];
+
+export function AccountingNav() {
+  const pathname = usePathname();
+
+  return (
+    <nav className="flex gap-1 border-b border-gray-200 mb-6 overflow-x-auto">
+      {NAV_ITEMS.map(({ href, label, icon: Icon, exact }) => {
+        const isActive = exact ? pathname === href : pathname === href || pathname.startsWith(href + "/");
+        return (
+          <Link
+            key={href}
+            href={href}
+            className={cn(
+              "flex items-center gap-2 px-4 py-2.5 text-sm font-medium border-b-2 -mb-px whitespace-nowrap transition-colors",
+              isActive
+                ? "border-blue-600 text-blue-700"
+                : "border-transparent text-gray-500 hover:text-gray-700 hover:border-gray-300"
+            )}
+          >
+            <Icon className="h-4 w-4" />
+            {label}
+          </Link>
+        );
+      })}
+    </nav>
+  );
+}

src/components/layout/Sidebar.tsx

@@ -17,6 +17,7 @@ import {
   Wifi,
   Briefcase,
   BarChart2,
+  BookOpen,
   X,
 } from "lucide-react";
 
@@ -32,6 +33,7 @@ const navItems = [
   { href: "/users", label: "Users", icon: UserCog },
   { href: "/audit-log", label: "Audit Log", icon: ClipboardList },
   { href: "/reports", label: "Reports", icon: BarChart2 },
+  { href: "/accounting", label: "Accounting", icon: BookOpen },
   { href: "/settings", label: "Settings", icon: Settings },
 ];
 

src/types/index.ts

@@ -211,6 +211,110 @@ export interface LegacyPaginatedResponse<T> {
   limit: number;
 }
 
+// ─── Accounting ────────────────────────────────────────────────────────────────
+
+export type AccountType = 'ASSET' | 'LIABILITY' | 'EQUITY' | 'REVENUE' | 'EXPENSE';
+
+export interface Account {
+  id: string;
+  code: string;
+  name: string;
+  type: AccountType;
+  isActive: boolean;
+  balance?: number;
+  createdAt: string;
+}
+
+export interface JournalEntryLine {
+  id?: string;
+  accountId: string;
+  account?: Account;
+  debit: number;
+  credit: number;
+  memo?: string;
+}
+
+export interface JournalEntry {
+  id: string;
+  date: string;
+  reference?: string;
+  description: string;
+  sourceType?: string;
+  lines: JournalEntryLine[];
+  totalDebit?: number;
+  createdAt: string;
+}
+
+export interface Expense {
+  id: string;
+  date: string;
+  vendor?: string;
+  accountId: string;
+  account?: Account;
+  amount: number;
+  description?: string;
+  createdAt: string;
+}
+
+export type CompanyAccountType = 'CASH' | 'BANK' | 'EWALLET';
+
+export interface CompanyAccount {
+  id: string;
+  name: string;
+  type: CompanyAccountType;
+  bankName?: string;
+  accountNumber?: string;
+  balance: number;
+  createdAt: string;
+}
+
+export interface Transfer {
+  id: string;
+  fromAccountId: string;
+  fromAccount?: CompanyAccount;
+  toAccountId: string;
+  toAccount?: CompanyAccount;
+  amount: number;
+  date: string;
+  note?: string;
+  createdAt: string;
+}
+
+export interface TrialBalanceLine {
+  code: string;
+  name: string;
+  debit: number;
+  credit: number;
+  balance: number;
+}
+
+export interface ProfitLossReport {
+  revenue: Array<{ name: string; amount: number }>;
+  expenses: Array<{ name: string; amount: number }>;
+  totalRevenue: number;
+  totalExpenses: number;
+  netIncome: number;
+}
+
+export interface BalanceSheetReport {
+  assets: Array<{ name: string; amount: number }>;
+  liabilities: Array<{ name: string; amount: number }>;
+  equity: Array<{ name: string; amount: number }>;
+  totalAssets: number;
+  totalLiabilities: number;
+  totalEquity: number;
+}
+
+export interface CashFlowReport {
+  operating: Array<{ name: string; amount: number }>;
+  investing: Array<{ name: string; amount: number }>;
+  financing: Array<{ name: string; amount: number }>;
+  netOperating: number;
+  netInvesting: number;
+  netFinancing: number;
+  netCashFlow: number;
+}
+
 export interface Lead {
   id: string;
   firstName: string;