From d6d70e641c10e3b554cb87ad3e8428be11b21902 Mon Sep 17 00:00:00 2001
From: Andreas Knuth <andreas.knuth@gmail.com>
Date: Wed, 6 May 2026 14:10:46 -0500
Subject: [PATCH] Phase 1: accounting

---
 public/index.html                  |  21 ++
 public/js/app.js                   |   7 +-
 public/js/utils/api.js             |  26 ++
 public/js/views/accounting-view.js | 551 +++++++++++++++++++++++++++++
 schema.sql                         | 254 ++++++++++++-
 src/index.js                       |   2 +
 src/routes/accounting.js           | 115 ++++++
 src/services/accounting-service.js | 274 ++++++++++++++
 8 files changed, 1241 insertions(+), 9 deletions(-)
 create mode 100644 public/js/views/accounting-view.js
 create mode 100644 src/routes/accounting.js
 create mode 100644 src/services/accounting-service.js

diff --git a/public/index.html b/public/index.html
index b052568..c22accb 100644
--- a/public/index.html
+++ b/public/index.html
@@ -28,6 +28,7 @@
                         <button onclick="showTab('quotes')" id="tab-quotes" class="px-4 py-2 rounded bg-blue-800 tab-btn">Quotes</button>
                         <button onclick="showTab('invoices')" id="tab-invoices" class="px-4 py-2 rounded hover:bg-blue-800 tab-btn">Invoices</button>
                         <button onclick="showTab('customers')" id="tab-customers" class="px-4 py-2 rounded hover:bg-blue-800 tab-btn">Customers</button>
+                        <button onclick="showTab('accounting')" id="tab-accounting" class="px-4 py-2 rounded hover:bg-blue-800 tab-btn">Accounting</button>
                         <button onclick="showTab('settings')" id="tab-settings" class="px-4 py-2 rounded hover:bg-blue-800 tab-btn">Settings</button>
                     </div>
                 </div>
@@ -111,6 +112,26 @@
                     </table>
                 </div>
             </div>
+            
+            <!-- Accounting Tab -->
+            <div id="accounting-tab" class="tab-content hidden">
+                <div id="accounting-toolbar"></div>
+
+                <section class="mb-6">
+                    <h3 class="text-md font-semibold text-gray-700 mb-3">Accounts Overview</h3>
+                    <div id="accounting-accounts"></div>
+                </section>
+
+                <section class="mb-6">
+                    <h3 class="text-md font-semibold text-gray-700 mb-3">Register</h3>
+                    <div id="accounting-register-controls"></div>
+                </section>
+
+                <section class="mb-6">
+                    <h3 class="text-md font-semibold text-gray-700 mb-3">Reports</h3>
+                    <div id="accounting-reports"></div>
+                </section>
+            </div>
 
             <!-- Settings Tab -->
             <div id="settings-tab" class="tab-content hidden">
diff --git a/public/js/app.js b/public/js/app.js
index 7da3034..b6d8ed1 100644
--- a/public/js/app.js
+++ b/public/js/app.js
@@ -24,6 +24,7 @@ import { initInvoiceModal, loadLaborRate } from './modals/invoice-modal.js';
 import './modals/payment-modal.js';
 import './modals/email-modal.js';
 import { setDefaultDate } from './utils/helpers.js';
+import { renderAccountingView } from './views/accounting-view.js';
 
 // ============================================================
 // Tab Management
@@ -48,7 +49,9 @@ function showTab(tabName) {
         renderCustomerView();
     } else if (tabName === 'settings') {
         checkCurrentLogo();
-    }
+    } else if (tabName === 'accounting') {
+        renderAccountingView();
+    }        
 }
 
 // ============================================================
@@ -73,7 +76,7 @@ document.addEventListener('DOMContentLoaded', () => {
     // Hash-based navigation (e.g. after OAuth redirect /#settings)
     if (window.location.hash) {
         const hashTab = window.location.hash.replace('#', '');
-        if (['quotes', 'invoices', 'customers', 'settings'].includes(hashTab)) {
+        if (['quotes', 'invoices', 'customers', 'accounting', 'settings'].includes(hashTab)) {
             showTab(hashTab);
         }
     }
diff --git a/public/js/utils/api.js b/public/js/utils/api.js
index 47235a4..f9fd953 100644
--- a/public/js/utils/api.js
+++ b/public/js/utils/api.js
@@ -115,6 +115,32 @@ const API = {
         syncPayments: () => fetch('/api/qbo/sync-payments', { method: 'POST' }).then(r => r.json()),
         auth: () => window.location.href = '/auth/qbo'
     },
+    
+    // Accounting API (Phase 1 — read-only)
+    accounting: {
+        getAccounts: (type = null, activeOnly = true) => {
+            const params = new URLSearchParams();
+            if (type) params.set('type', type);
+            if (!activeOnly) params.set('activeOnly', 'false');
+            const qs = params.toString();
+            return fetch('/api/accounting/accounts' + (qs ? '?' + qs : '')).then(r => r.json());
+        },
+        syncAccounts: () => fetch('/api/accounting/sync-accounts', { method: 'POST' }).then(r => r.json()),
+        getRegister: (accountId, startDate, endDate) => {
+            const params = new URLSearchParams({ accountId });
+            if (startDate) params.set('startDate', startDate);
+            if (endDate) params.set('endDate', endDate);
+            return fetch('/api/accounting/register?' + params.toString()).then(r => r.json());
+        },
+        getProfitAndLoss: (startDate, endDate, accountingMethod = 'Accrual') => {
+            const params = new URLSearchParams({ startDate, endDate, accountingMethod });
+            return fetch('/api/accounting/reports/profit-loss?' + params.toString()).then(r => r.json());
+        },
+        getBalanceSheet: (asOfDate, accountingMethod = 'Accrual') => {
+            const params = new URLSearchParams({ asOfDate, accountingMethod });
+            return fetch('/api/accounting/reports/balance-sheet?' + params.toString()).then(r => r.json());
+        }
+    },
 
     // Settings API
     settings: {
diff --git a/public/js/views/accounting-view.js b/public/js/views/accounting-view.js
new file mode 100644
index 0000000..6a60f0a
--- /dev/null
+++ b/public/js/views/accounting-view.js
@@ -0,0 +1,551 @@
+/**
+ * accounting-view.js — Phase 1, read-only
+ *
+ * Drei Bereiche:
+ *   1) Accounts Overview — Cards mit Bank- und Credit-Card-Balances
+ *   2) Register          — read-only Liste der Transaktionen für ein Konto
+ *   3) Reports           — Profit & Loss + Balance Sheet
+ */
+
+import { formatDate } from '../utils/helpers.js';
+
+// ────────────────────────────────────────────────────────────────────
+// State (modul-lokal)
+// ────────────────────────────────────────────────────────────────────
+
+let allAccounts = [];          // alle aktiven Accounts (gesamt, für Dropdown)
+let registerAccountId = null;  // aktuell ausgewählter Account fürs Register
+let registerStartDate = null;
+let registerEndDate = null;
+
+// Reports
+let plStartDate = null;
+let plEndDate = null;
+let plAccountingMethod = 'Accrual';
+
+let bsAsOfDate = null;
+let bsAccountingMethod = 'Accrual';
+
+// ────────────────────────────────────────────────────────────────────
+// Helpers
+// ────────────────────────────────────────────────────────────────────
+
+function fmtMoney(n) {
+    if (n == null || isNaN(n)) return '';
+    return n.toLocaleString('en-US', {
+        style: 'currency',
+        currency: 'USD',
+        minimumFractionDigits: 2,
+        maximumFractionDigits: 2
+    });
+}
+
+function todayISO() {
+    return new Date().toISOString().split('T')[0];
+}
+
+function firstOfMonthISO() {
+    const d = new Date();
+    return new Date(d.getFullYear(), d.getMonth(), 1).toISOString().split('T')[0];
+}
+
+function firstOfYearISO() {
+    const d = new Date();
+    return new Date(d.getFullYear(), 0, 1).toISOString().split('T')[0];
+}
+
+function escapeHtml(s) {
+    if (s == null) return '';
+    return String(s)
+        .replace(/&/g, '&amp;')
+        .replace(/</g, '&lt;')
+        .replace(/>/g, '&gt;')
+        .replace(/"/g, '&quot;')
+        .replace(/'/g, '&#39;');
+}
+
+function showError(slotId, message) {
+    const el = document.getElementById(slotId);
+    if (!el) return;
+    el.innerHTML = `
+        <div class="p-4 bg-red-50 border border-red-200 rounded-lg">
+            <p class="font-semibold text-red-800">QBO Error</p>
+            <p class="text-sm text-red-600 mt-1">${escapeHtml(message)}</p>
+        </div>`;
+}
+
+function showLoading(slotId, message = 'Loading…') {
+    const el = document.getElementById(slotId);
+    if (!el) return;
+    el.innerHTML = `
+        <div class="flex items-center gap-3 p-4 text-gray-500">
+            <svg class="animate-spin h-5 w-5 text-blue-600" xmlns="http://www.w3.org/2000/svg" fill="none" viewBox="0 0 24 24">
+                <circle class="opacity-25" cx="12" cy="12" r="10" stroke="currentColor" stroke-width="4"></circle>
+                <path class="opacity-75" fill="currentColor" d="M4 12a8 8 0 018-8V0C5.373 0 0 5.373 0 12h4z"></path>
+            </svg>
+            <span>${escapeHtml(message)}</span>
+        </div>`;
+}
+
+// ────────────────────────────────────────────────────────────────────
+// Toolbar (top-of-tab heading + sync button)
+// ────────────────────────────────────────────────────────────────────
+
+export function injectToolbar() {
+    const c = document.getElementById('accounting-toolbar');
+    if (!c) return;
+    c.innerHTML = `
+        <div class="flex items-center gap-3 mb-4 p-4 bg-white rounded-lg shadow-sm border border-gray-200">
+            <h2 class="text-lg font-semibold text-gray-800">Accounting</h2>
+            <span class="text-sm text-gray-400">read-only</span>
+            <div class="ml-auto flex items-center gap-2">
+                <button onclick="window.accountingView.refreshAll()"
+                    class="px-3 py-1.5 bg-blue-600 text-white rounded-md text-sm font-medium hover:bg-blue-700">
+                    ↻ Refresh
+                </button>
+            </div>
+        </div>`;
+}
+
+// ────────────────────────────────────────────────────────────────────
+// Accounts Overview
+// ────────────────────────────────────────────────────────────────────
+
+export async function loadAccountsOverview() {
+    const slot = 'accounting-accounts';
+    showLoading(slot, 'Loading accounts from QBO…');
+
+    try {
+        // Wir laden alle aktiven Accounts in einem Rutsch und filtern client-seitig.
+        const accounts = await window.API.accounting.getAccounts(null, true);
+
+        if (accounts.error) {
+            showError(slot, accounts.error);
+            return;
+        }
+
+        allAccounts = accounts;
+
+        // Bank/Credit Card Cards rendern
+        const cards = accounts.filter(a =>
+            a.accountType === 'Bank' || a.accountType === 'Credit Card'
+        );
+
+        const el = document.getElementById(slot);
+        if (!cards.length) {
+            el.innerHTML = `
+                <div class="p-4 bg-gray-50 border border-gray-200 rounded-lg text-gray-600">
+                    No bank or credit card accounts found in QBO.
+                </div>`;
+        } else {
+            el.innerHTML = `
+                <div class="grid grid-cols-1 md:grid-cols-2 lg:grid-cols-3 gap-4">
+                    ${cards.map(a => renderAccountCard(a)).join('')}
+                </div>`;
+        }
+
+        // Register-Dropdown füttern (nur Bank + Credit Card)
+        populateRegisterAccountDropdown(cards);
+
+    } catch (err) {
+        console.error('Accounts load failed:', err);
+        showError(slot, err.message || 'Failed to load accounts');
+    }
+}
+
+function renderAccountCard(a) {
+    const isBank = a.accountType === 'Bank';
+    const accent = isBank ? 'border-blue-200 bg-blue-50' : 'border-purple-200 bg-purple-50';
+    const label  = isBank ? 'Bank' : 'Credit Card';
+    const labelColor = isBank ? 'text-blue-700' : 'text-purple-700';
+    const bal = a.currentBalance;
+    const balText = bal != null ? fmtMoney(bal) : '—';
+    // Bei Credit Cards ist ein positiver CurrentBalance i.d.R. eine Schuld; nur Hinweis, keine Vorzeichenakrobatik.
+    return `
+        <div class="rounded-lg border ${accent} p-4 cursor-pointer hover:shadow-md transition"
+             onclick="window.accountingView.selectRegisterAccount('${a.id}')">
+            <div class="flex items-center justify-between mb-1">
+                <span class="text-xs font-semibold uppercase tracking-wide ${labelColor}">${label}</span>
+                <span class="text-xs text-gray-400">#${a.id}</span>
+            </div>
+            <div class="text-base font-semibold text-gray-900 mb-2">${escapeHtml(a.name)}</div>
+            <div class="text-2xl font-bold text-gray-900">${balText}</div>
+            ${a.accountSubType ? `<div class="text-xs text-gray-500 mt-1">${escapeHtml(a.accountSubType)}</div>` : ''}
+        </div>
+    `;
+}
+
+// ────────────────────────────────────────────────────────────────────
+// Register
+// ────────────────────────────────────────────────────────────────────
+
+function populateRegisterAccountDropdown(bankCardAccounts) {
+    const sel = document.getElementById('reg-account');
+    if (!sel) return;
+
+    const current = registerAccountId || sel.value;
+    sel.innerHTML = `<option value="">— Select account —</option>` +
+        bankCardAccounts.map(a =>
+            `<option value="${a.id}">${escapeHtml(a.name)} (${a.accountType})</option>`
+        ).join('');
+
+    if (current && bankCardAccounts.find(a => a.id === current)) {
+        sel.value = current;
+    }
+}
+
+export function injectRegisterControls() {
+    const c = document.getElementById('accounting-register-controls');
+    if (!c) return;
+
+    if (!registerStartDate) registerStartDate = firstOfMonthISO();
+    if (!registerEndDate)   registerEndDate   = todayISO();
+
+    c.innerHTML = `
+        <div class="flex flex-wrap items-end gap-3 mb-3 p-4 bg-white rounded-lg shadow-sm border border-gray-200">
+            <div>
+                <label class="block text-xs font-medium text-gray-700 mb-1">Account</label>
+                <select id="reg-account" class="px-3 py-1.5 border border-gray-300 rounded-md text-sm w-72">
+                    <option value="">— Loading accounts —</option>
+                </select>
+            </div>
+            <div>
+                <label class="block text-xs font-medium text-gray-700 mb-1">Start Date</label>
+                <input type="date" id="reg-start" value="${registerStartDate}"
+                       class="px-3 py-1.5 border border-gray-300 rounded-md text-sm">
+            </div>
+            <div>
+                <label class="block text-xs font-medium text-gray-700 mb-1">End Date</label>
+                <input type="date" id="reg-end" value="${registerEndDate}"
+                       class="px-3 py-1.5 border border-gray-300 rounded-md text-sm">
+            </div>
+            <button onclick="window.accountingView.loadRegister()"
+                    class="px-4 py-1.5 bg-blue-600 text-white rounded-md text-sm font-medium hover:bg-blue-700">
+                Load Register
+            </button>
+        </div>
+        <div id="accounting-register-table"></div>`;
+}
+
+export function selectRegisterAccount(accountId) {
+    registerAccountId = accountId;
+    const sel = document.getElementById('reg-account');
+    if (sel) sel.value = accountId;
+    loadRegister();
+}
+
+export async function loadRegister() {
+    const sel   = document.getElementById('reg-account');
+    const start = document.getElementById('reg-start');
+    const end   = document.getElementById('reg-end');
+
+    if (!sel || !sel.value) {
+        const slot = document.getElementById('accounting-register-table');
+        if (slot) slot.innerHTML = `<p class="text-sm text-gray-500 px-4 py-3">Select an account to view the register.</p>`;
+        return;
+    }
+
+    registerAccountId = sel.value;
+    registerStartDate = start.value;
+    registerEndDate   = end.value;
+
+    const slot = 'accounting-register-table';
+    showLoading(slot, 'Loading register from QBO…');
+
+    try {
+        const result = await window.API.accounting.getRegister(
+            registerAccountId, registerStartDate, registerEndDate
+        );
+
+        if (result.error) {
+            showError(slot, result.error);
+            return;
+        }
+
+        renderRegisterTable(result);
+    } catch (err) {
+        console.error('Register load failed:', err);
+        showError(slot, err.message || 'Failed to load register');
+    }
+}
+
+function renderRegisterTable(result) {
+    const el = document.getElementById('accounting-register-table');
+    if (!el) return;
+
+    const rows = result.rows || [];
+    const meta = result.meta || {};
+
+    if (!rows.length) {
+        el.innerHTML = `
+            <div class="p-4 bg-gray-50 border border-gray-200 rounded-lg text-gray-600">
+                No transactions in selected range.
+            </div>`;
+        return;
+    }
+
+    const tbody = rows.map(r => `
+        <tr class="border-t hover:bg-gray-50">
+            <td class="px-3 py-2 text-sm whitespace-nowrap">${escapeHtml(r.date || '')}</td>
+            <td class="px-3 py-2 text-sm">${escapeHtml(r.type || '')}</td>
+            <td class="px-3 py-2 text-sm">${escapeHtml(r.docNum || '')}</td>
+            <td class="px-3 py-2 text-sm">${escapeHtml(r.payee || '')}</td>
+            <td class="px-3 py-2 text-sm text-gray-600">${escapeHtml(r.splitAccount || '')}</td>
+            <td class="px-3 py-2 text-sm text-gray-500" title="${escapeHtml(r.memo || '')}">${escapeHtml((r.memo || '').slice(0, 60))}</td>
+            <td class="px-3 py-2 text-sm text-right whitespace-nowrap ${r.amount < 0 ? 'text-red-600' : 'text-gray-900'}">
+                ${r.amount != null ? fmtMoney(r.amount) : ''}
+            </td>
+        </tr>
+    `).join('');
+
+    el.innerHTML = `
+        <div class="bg-white rounded-lg shadow-sm border border-gray-200 overflow-hidden">
+            <div class="px-4 py-2 border-b bg-gray-50 text-xs text-gray-500">
+                ${escapeHtml(meta.reportName || 'Transaction List')}
+                ${meta.startPeriod ? '— ' + escapeHtml(meta.startPeriod) : ''}
+                ${meta.endPeriod ? ' to ' + escapeHtml(meta.endPeriod) : ''}
+                · ${rows.length} rows
+            </div>
+            <div class="overflow-x-auto">
+                <table class="min-w-full text-sm">
+                    <thead class="bg-gray-50">
+                        <tr>
+                            <th class="px-3 py-2 text-left font-medium text-gray-700">Date</th>
+                            <th class="px-3 py-2 text-left font-medium text-gray-700">Type</th>
+                            <th class="px-3 py-2 text-left font-medium text-gray-700">No.</th>
+                            <th class="px-3 py-2 text-left font-medium text-gray-700">Payee</th>
+                            <th class="px-3 py-2 text-left font-medium text-gray-700">Split / Category</th>
+                            <th class="px-3 py-2 text-left font-medium text-gray-700">Memo</th>
+                            <th class="px-3 py-2 text-right font-medium text-gray-700">Amount</th>
+                        </tr>
+                    </thead>
+                    <tbody>${tbody}</tbody>
+                </table>
+            </div>
+        </div>`;
+}
+
+// ────────────────────────────────────────────────────────────────────
+// Reports — P&L + Balance Sheet
+// ────────────────────────────────────────────────────────────────────
+
+export function injectReportsControls() {
+    const c = document.getElementById('accounting-reports');
+    if (!c) return;
+
+    if (!plStartDate) plStartDate = firstOfYearISO();
+    if (!plEndDate)   plEndDate   = todayISO();
+    if (!bsAsOfDate)  bsAsOfDate  = todayISO();
+
+    c.innerHTML = `
+        <div class="grid grid-cols-1 lg:grid-cols-2 gap-4">
+            <!-- P&L -->
+            <div class="bg-white rounded-lg shadow-sm border border-gray-200">
+                <div class="px-4 py-3 border-b bg-gray-50">
+                    <h3 class="font-semibold text-gray-800">Profit &amp; Loss</h3>
+                </div>
+                <div class="p-4">
+                    <div class="flex flex-wrap items-end gap-3 mb-3">
+                        <div>
+                            <label class="block text-xs font-medium text-gray-700 mb-1">Start</label>
+                            <input type="date" id="pl-start" value="${plStartDate}"
+                                   class="px-3 py-1.5 border border-gray-300 rounded-md text-sm">
+                        </div>
+                        <div>
+                            <label class="block text-xs font-medium text-gray-700 mb-1">End</label>
+                            <input type="date" id="pl-end" value="${plEndDate}"
+                                   class="px-3 py-1.5 border border-gray-300 rounded-md text-sm">
+                        </div>
+                        <div>
+                            <label class="block text-xs font-medium text-gray-700 mb-1">Method</label>
+                            <select id="pl-method" class="px-3 py-1.5 border border-gray-300 rounded-md text-sm">
+                                <option value="Accrual" ${plAccountingMethod === 'Accrual' ? 'selected' : ''}>Accrual</option>
+                                <option value="Cash" ${plAccountingMethod === 'Cash' ? 'selected' : ''}>Cash</option>
+                            </select>
+                        </div>
+                        <button onclick="window.accountingView.loadProfitLoss()"
+                                class="px-3 py-1.5 bg-blue-600 text-white rounded-md text-sm font-medium hover:bg-blue-700">
+                            Run
+                        </button>
+                    </div>
+                    <div id="pl-result"></div>
+                </div>
+            </div>
+
+            <!-- Balance Sheet -->
+            <div class="bg-white rounded-lg shadow-sm border border-gray-200">
+                <div class="px-4 py-3 border-b bg-gray-50">
+                    <h3 class="font-semibold text-gray-800">Balance Sheet</h3>
+                </div>
+                <div class="p-4">
+                    <div class="flex flex-wrap items-end gap-3 mb-3">
+                        <div>
+                            <label class="block text-xs font-medium text-gray-700 mb-1">As of</label>
+                            <input type="date" id="bs-asof" value="${bsAsOfDate}"
+                                   class="px-3 py-1.5 border border-gray-300 rounded-md text-sm">
+                        </div>
+                        <div>
+                            <label class="block text-xs font-medium text-gray-700 mb-1">Method</label>
+                            <select id="bs-method" class="px-3 py-1.5 border border-gray-300 rounded-md text-sm">
+                                <option value="Accrual" ${bsAccountingMethod === 'Accrual' ? 'selected' : ''}>Accrual</option>
+                                <option value="Cash" ${bsAccountingMethod === 'Cash' ? 'selected' : ''}>Cash</option>
+                            </select>
+                        </div>
+                        <button onclick="window.accountingView.loadBalanceSheet()"
+                                class="px-3 py-1.5 bg-blue-600 text-white rounded-md text-sm font-medium hover:bg-blue-700">
+                            Run
+                        </button>
+                    </div>
+                    <div id="bs-result"></div>
+                </div>
+            </div>
+        </div>`;
+}
+
+export async function loadProfitLoss() {
+    plStartDate = document.getElementById('pl-start').value;
+    plEndDate   = document.getElementById('pl-end').value;
+    plAccountingMethod = document.getElementById('pl-method').value;
+
+    showLoading('pl-result', 'Loading P&L from QBO…');
+    try {
+        const data = await window.API.accounting.getProfitAndLoss(
+            plStartDate, plEndDate, plAccountingMethod
+        );
+        if (data.error) return showError('pl-result', data.error);
+        document.getElementById('pl-result').innerHTML = renderQboReport(data);
+    } catch (err) {
+        showError('pl-result', err.message || 'Failed to load P&L');
+    }
+}
+
+export async function loadBalanceSheet() {
+    bsAsOfDate = document.getElementById('bs-asof').value;
+    bsAccountingMethod = document.getElementById('bs-method').value;
+
+    showLoading('bs-result', 'Loading Balance Sheet from QBO…');
+    try {
+        const data = await window.API.accounting.getBalanceSheet(
+            bsAsOfDate, bsAccountingMethod
+        );
+        if (data.error) return showError('bs-result', data.error);
+        document.getElementById('bs-result').innerHTML = renderQboReport(data);
+    } catch (err) {
+        showError('bs-result', err.message || 'Failed to load Balance Sheet');
+    }
+}
+
+// ────────────────────────────────────────────────────────────────────
+// Generic QBO Report Renderer (P&L + Balance Sheet)
+// QBO Reports haben rekursive Section/Row-Bäume mit Summary-Zeilen.
+// Wir rendern sie als verschachtelte HTML-Tabelle.
+// ────────────────────────────────────────────────────────────────────
+
+function renderQboReport(report) {
+    if (!report || !report.Header) {
+        return `<p class="text-sm text-gray-500">No report data.</p>`;
+    }
+
+    const cols = (report.Columns && report.Columns.Column) || [];
+    const colCount = cols.length;
+
+    let body = '';
+    if (report.Rows && report.Rows.Row) {
+        body = renderReportRows(report.Rows.Row, 0, colCount);
+    }
+
+    const headerRow = cols.map(c =>
+        `<th class="px-3 py-2 text-right font-medium text-gray-700 first:text-left">${escapeHtml(c.ColTitle || '')}</th>`
+    ).join('');
+
+    return `
+        <div class="text-xs text-gray-500 mb-2">
+            ${escapeHtml(report.Header.ReportName || '')}
+            ${report.Header.StartPeriod ? '· ' + escapeHtml(report.Header.StartPeriod) + ' – ' + escapeHtml(report.Header.EndPeriod) : ''}
+            ${report.Header.ReportBasis ? '· ' + escapeHtml(report.Header.ReportBasis) : ''}
+        </div>
+        <div class="overflow-x-auto border border-gray-200 rounded">
+            <table class="min-w-full text-sm">
+                <thead class="bg-gray-50 border-b">
+                    <tr>${headerRow}</tr>
+                </thead>
+                <tbody>${body}</tbody>
+            </table>
+        </div>`;
+}
+
+function renderReportRows(rows, depth, colCount) {
+    if (!rows) return '';
+    const arr = Array.isArray(rows) ? rows : [rows];
+    let html = '';
+
+    for (const row of arr) {
+        const isSection = row.type === 'Section' || row.Rows || row.Summary;
+        const indentPx = depth * 16;
+
+        if (row.Header && row.Header.ColData) {
+            // Section header row
+            const headerCells = row.Header.ColData.map((c, i) => {
+                if (i === 0) {
+                    return `<td class="px-3 py-1.5 font-semibold text-gray-800" style="padding-left:${12 + indentPx}px">${escapeHtml(c.value || '')}</td>`;
+                }
+                return `<td class="px-3 py-1.5 text-right text-gray-500"></td>`;
+            }).join('');
+            html += `<tr class="bg-gray-50">${headerCells}</tr>`;
+        }
+
+        if (isSection && row.Rows && row.Rows.Row) {
+            html += renderReportRows(row.Rows.Row, depth + 1, colCount);
+        }
+
+        if (row.Summary && row.Summary.ColData) {
+            const sumCells = row.Summary.ColData.map((c, i) => {
+                if (i === 0) {
+                    return `<td class="px-3 py-1.5 font-semibold text-gray-700 border-t" style="padding-left:${12 + indentPx}px">${escapeHtml(c.value || '')}</td>`;
+                }
+                return `<td class="px-3 py-1.5 text-right font-semibold text-gray-900 border-t">${escapeHtml(c.value || '')}</td>`;
+            }).join('');
+            html += `<tr>${sumCells}</tr>`;
+        }
+
+        if (!isSection && row.ColData) {
+            // Plain data row
+            const cells = row.ColData.map((c, i) => {
+                if (i === 0) {
+                    return `<td class="px-3 py-1.5" style="padding-left:${12 + indentPx}px">${escapeHtml(c.value || '')}</td>`;
+                }
+                return `<td class="px-3 py-1.5 text-right">${escapeHtml(c.value || '')}</td>`;
+            }).join('');
+            html += `<tr>${cells}</tr>`;
+        }
+    }
+
+    return html;
+}
+
+// ────────────────────────────────────────────────────────────────────
+// Init / Public Entry Points
+// ────────────────────────────────────────────────────────────────────
+
+export function renderAccountingView() {
+    injectToolbar();
+    injectRegisterControls();
+    injectReportsControls();
+    loadAccountsOverview();
+}
+
+export function refreshAll() {
+    loadAccountsOverview();
+    if (registerAccountId) loadRegister();
+}
+
+// Expose for onclick handlers
+window.accountingView = {
+    renderAccountingView,
+    refreshAll,
+    loadAccountsOverview,
+    loadRegister,
+    selectRegisterAccount,
+    loadProfitLoss,
+    loadBalanceSheet
+};
diff --git a/schema.sql b/schema.sql
index 6014d6a..caf2c73 100644
--- a/schema.sql
+++ b/schema.sql
@@ -2,10 +2,10 @@
 -- PostgreSQL database dump
 --
 
-\restrict XHJaQEVNwjEtL1FZTBb0Sf7ooBX1Ld95BOqQlHUgJxKe87sxBoQbgpWG7aympDU
+\restrict dcppwhgnHJoNOBlNPc2moWihaP892wdvcafOsrY89xMPWDOJABsPkfufznphBjh
 
--- Dumped from database version 17.6
--- Dumped by pg_dump version 17.6
+-- Dumped from database version 17.7
+-- Dumped by pg_dump version 17.7
 
 SET statement_timeout = 0;
 SET lock_timeout = 0;
@@ -45,7 +45,9 @@ CREATE TABLE public.customers (
     line3 character varying(255),
     line4 character varying(255),
     qbo_id character varying(50),
-    qbo_sync_token character varying(50)
+    qbo_sync_token character varying(50),
+    contact character varying(255),
+    remarks text
 );
 
 
@@ -120,7 +122,7 @@ ALTER SEQUENCE public.invoice_items_id_seq OWNED BY public.invoice_items.id;
 
 CREATE TABLE public.invoices (
     id integer NOT NULL,
-    invoice_number character varying(50) NOT NULL,
+    invoice_number character varying(50) DEFAULT NULL::character varying,
     customer_id integer,
     invoice_date date NOT NULL,
     terms character varying(100) DEFAULT 'Net 30'::character varying,
@@ -135,7 +137,20 @@ CREATE TABLE public.invoices (
     updated_at timestamp without time zone DEFAULT CURRENT_TIMESTAMP,
     qbo_id character varying(50),
     qbo_sync_token character varying(50),
-    qbo_doc_number character varying(50)
+    qbo_doc_number character varying(50),
+    paid_date date,
+    scheduled_send_date date,
+    payment_status character varying(20),
+    email_status character varying(20) DEFAULT 'open'::character varying,
+    bill_to_name character varying(255),
+    is_recurring boolean DEFAULT false,
+    recurring_interval character varying(20),
+    next_recurring_date date,
+    recurring_source_id integer,
+    stripe_payment_link_id character varying(255),
+    stripe_payment_link_url text,
+    stripe_payment_status character varying(50) DEFAULT 'pending'::character varying,
+    sent_dates date[] DEFAULT '{}'::date[]
 );
 
 
@@ -163,6 +178,84 @@ ALTER SEQUENCE public.invoices_id_seq OWNER TO quoteuser;
 ALTER SEQUENCE public.invoices_id_seq OWNED BY public.invoices.id;
 
 
+--
+-- Name: payment_invoices; Type: TABLE; Schema: public; Owner: quoteuser
+--
+
+CREATE TABLE public.payment_invoices (
+    id integer NOT NULL,
+    payment_id integer,
+    invoice_id integer,
+    amount numeric(12,2) NOT NULL
+);
+
+
+ALTER TABLE public.payment_invoices OWNER TO quoteuser;
+
+--
+-- Name: payment_invoices_id_seq; Type: SEQUENCE; Schema: public; Owner: quoteuser
+--
+
+CREATE SEQUENCE public.payment_invoices_id_seq
+    AS integer
+    START WITH 1
+    INCREMENT BY 1
+    NO MINVALUE
+    NO MAXVALUE
+    CACHE 1;
+
+
+ALTER SEQUENCE public.payment_invoices_id_seq OWNER TO quoteuser;
+
+--
+-- Name: payment_invoices_id_seq; Type: SEQUENCE OWNED BY; Schema: public; Owner: quoteuser
+--
+
+ALTER SEQUENCE public.payment_invoices_id_seq OWNED BY public.payment_invoices.id;
+
+
+--
+-- Name: payments; Type: TABLE; Schema: public; Owner: quoteuser
+--
+
+CREATE TABLE public.payments (
+    id integer NOT NULL,
+    payment_date date NOT NULL,
+    reference_number character varying(100),
+    payment_method character varying(50),
+    deposit_to_account character varying(200),
+    total_amount numeric(12,2) NOT NULL,
+    customer_id integer,
+    qbo_payment_id character varying(50),
+    notes text,
+    created_at timestamp without time zone DEFAULT CURRENT_TIMESTAMP
+);
+
+
+ALTER TABLE public.payments OWNER TO quoteuser;
+
+--
+-- Name: payments_id_seq; Type: SEQUENCE; Schema: public; Owner: quoteuser
+--
+
+CREATE SEQUENCE public.payments_id_seq
+    AS integer
+    START WITH 1
+    INCREMENT BY 1
+    NO MINVALUE
+    NO MAXVALUE
+    CACHE 1;
+
+
+ALTER SEQUENCE public.payments_id_seq OWNER TO quoteuser;
+
+--
+-- Name: payments_id_seq; Type: SEQUENCE OWNED BY; Schema: public; Owner: quoteuser
+--
+
+ALTER SEQUENCE public.payments_id_seq OWNED BY public.payments.id;
+
+
 --
 -- Name: quote_items; Type: TABLE; Schema: public; Owner: quoteuser
 --
@@ -250,6 +343,19 @@ ALTER SEQUENCE public.quotes_id_seq OWNER TO quoteuser;
 ALTER SEQUENCE public.quotes_id_seq OWNED BY public.quotes.id;
 
 
+--
+-- Name: settings; Type: TABLE; Schema: public; Owner: quoteuser
+--
+
+CREATE TABLE public.settings (
+    key character varying(100) NOT NULL,
+    value text,
+    updated_at timestamp without time zone DEFAULT CURRENT_TIMESTAMP
+);
+
+
+ALTER TABLE public.settings OWNER TO quoteuser;
+
 --
 -- Name: customers id; Type: DEFAULT; Schema: public; Owner: quoteuser
 --
@@ -271,6 +377,20 @@ ALTER TABLE ONLY public.invoice_items ALTER COLUMN id SET DEFAULT nextval('publi
 ALTER TABLE ONLY public.invoices ALTER COLUMN id SET DEFAULT nextval('public.invoices_id_seq'::regclass);
 
 
+--
+-- Name: payment_invoices id; Type: DEFAULT; Schema: public; Owner: quoteuser
+--
+
+ALTER TABLE ONLY public.payment_invoices ALTER COLUMN id SET DEFAULT nextval('public.payment_invoices_id_seq'::regclass);
+
+
+--
+-- Name: payments id; Type: DEFAULT; Schema: public; Owner: quoteuser
+--
+
+ALTER TABLE ONLY public.payments ALTER COLUMN id SET DEFAULT nextval('public.payments_id_seq'::regclass);
+
+
 --
 -- Name: quote_items id; Type: DEFAULT; Schema: public; Owner: quoteuser
 --
@@ -325,6 +445,30 @@ ALTER TABLE ONLY public.invoices
     ADD CONSTRAINT invoices_pkey PRIMARY KEY (id);
 
 
+--
+-- Name: payment_invoices payment_invoices_payment_id_invoice_id_key; Type: CONSTRAINT; Schema: public; Owner: quoteuser
+--
+
+ALTER TABLE ONLY public.payment_invoices
+    ADD CONSTRAINT payment_invoices_payment_id_invoice_id_key UNIQUE (payment_id, invoice_id);
+
+
+--
+-- Name: payment_invoices payment_invoices_pkey; Type: CONSTRAINT; Schema: public; Owner: quoteuser
+--
+
+ALTER TABLE ONLY public.payment_invoices
+    ADD CONSTRAINT payment_invoices_pkey PRIMARY KEY (id);
+
+
+--
+-- Name: payments payments_pkey; Type: CONSTRAINT; Schema: public; Owner: quoteuser
+--
+
+ALTER TABLE ONLY public.payments
+    ADD CONSTRAINT payments_pkey PRIMARY KEY (id);
+
+
 --
 -- Name: quote_items quote_items_pkey; Type: CONSTRAINT; Schema: public; Owner: quoteuser
 --
@@ -349,6 +493,14 @@ ALTER TABLE ONLY public.quotes
     ADD CONSTRAINT quotes_quote_number_key UNIQUE (quote_number);
 
 
+--
+-- Name: settings settings_pkey; Type: CONSTRAINT; Schema: public; Owner: quoteuser
+--
+
+ALTER TABLE ONLY public.settings
+    ADD CONSTRAINT settings_pkey PRIMARY KEY (key);
+
+
 --
 -- Name: idx_customers_qbo_id; Type: INDEX; Schema: public; Owner: quoteuser
 --
@@ -384,6 +536,55 @@ CREATE INDEX idx_invoices_customer_id ON public.invoices USING btree (customer_i
 CREATE INDEX idx_invoices_invoice_number ON public.invoices USING btree (invoice_number);
 
 
+--
+-- Name: idx_invoices_paid_date; Type: INDEX; Schema: public; Owner: quoteuser
+--
+
+CREATE INDEX idx_invoices_paid_date ON public.invoices USING btree (paid_date);
+
+
+--
+-- Name: idx_invoices_recurring; Type: INDEX; Schema: public; Owner: quoteuser
+--
+
+CREATE INDEX idx_invoices_recurring ON public.invoices USING btree (is_recurring, next_recurring_date) WHERE (is_recurring = true);
+
+
+--
+-- Name: idx_invoices_scheduled_send_date; Type: INDEX; Schema: public; Owner: quoteuser
+--
+
+CREATE INDEX idx_invoices_scheduled_send_date ON public.invoices USING btree (scheduled_send_date);
+
+
+--
+-- Name: idx_payment_invoices_invoice; Type: INDEX; Schema: public; Owner: quoteuser
+--
+
+CREATE INDEX idx_payment_invoices_invoice ON public.payment_invoices USING btree (invoice_id);
+
+
+--
+-- Name: idx_payment_invoices_payment; Type: INDEX; Schema: public; Owner: quoteuser
+--
+
+CREATE INDEX idx_payment_invoices_payment ON public.payment_invoices USING btree (payment_id);
+
+
+--
+-- Name: idx_payments_customer; Type: INDEX; Schema: public; Owner: quoteuser
+--
+
+CREATE INDEX idx_payments_customer ON public.payments USING btree (customer_id);
+
+
+--
+-- Name: idx_payments_date; Type: INDEX; Schema: public; Owner: quoteuser
+--
+
+CREATE INDEX idx_payments_date ON public.payments USING btree (payment_date);
+
+
 --
 -- Name: idx_quote_items_quote_id; Type: INDEX; Schema: public; Owner: quoteuser
 --
@@ -405,6 +606,13 @@ CREATE INDEX idx_quotes_customer_id ON public.quotes USING btree (customer_id);
 CREATE INDEX idx_quotes_quote_number ON public.quotes USING btree (quote_number);
 
 
+--
+-- Name: uniq_recurring_source_invoice_date; Type: INDEX; Schema: public; Owner: quoteuser
+--
+
+CREATE UNIQUE INDEX uniq_recurring_source_invoice_date ON public.invoices USING btree (recurring_source_id, invoice_date) WHERE (recurring_source_id IS NOT NULL);
+
+
 --
 -- Name: invoice_items invoice_items_invoice_id_fkey; Type: FK CONSTRAINT; Schema: public; Owner: quoteuser
 --
@@ -429,6 +637,38 @@ ALTER TABLE ONLY public.invoices
     ADD CONSTRAINT invoices_customer_id_fkey FOREIGN KEY (customer_id) REFERENCES public.customers(id);
 
 
+--
+-- Name: invoices invoices_recurring_source_id_fkey; Type: FK CONSTRAINT; Schema: public; Owner: quoteuser
+--
+
+ALTER TABLE ONLY public.invoices
+    ADD CONSTRAINT invoices_recurring_source_id_fkey FOREIGN KEY (recurring_source_id) REFERENCES public.invoices(id);
+
+
+--
+-- Name: payment_invoices payment_invoices_invoice_id_fkey; Type: FK CONSTRAINT; Schema: public; Owner: quoteuser
+--
+
+ALTER TABLE ONLY public.payment_invoices
+    ADD CONSTRAINT payment_invoices_invoice_id_fkey FOREIGN KEY (invoice_id) REFERENCES public.invoices(id) ON DELETE CASCADE;
+
+
+--
+-- Name: payment_invoices payment_invoices_payment_id_fkey; Type: FK CONSTRAINT; Schema: public; Owner: quoteuser
+--
+
+ALTER TABLE ONLY public.payment_invoices
+    ADD CONSTRAINT payment_invoices_payment_id_fkey FOREIGN KEY (payment_id) REFERENCES public.payments(id) ON DELETE CASCADE;
+
+
+--
+-- Name: payments payments_customer_id_fkey; Type: FK CONSTRAINT; Schema: public; Owner: quoteuser
+--
+
+ALTER TABLE ONLY public.payments
+    ADD CONSTRAINT payments_customer_id_fkey FOREIGN KEY (customer_id) REFERENCES public.customers(id);
+
+
 --
 -- Name: quote_items quote_items_quote_id_fkey; Type: FK CONSTRAINT; Schema: public; Owner: quoteuser
 --
@@ -449,5 +689,5 @@ ALTER TABLE ONLY public.quotes
 -- PostgreSQL database dump complete
 --
 
-\unrestrict XHJaQEVNwjEtL1FZTBb0Sf7ooBX1Ld95BOqQlHUgJxKe87sxBoQbgpWG7aympDU
+\unrestrict dcppwhgnHJoNOBlNPc2moWihaP892wdvcafOsrY89xMPWDOJABsPkfufznphBjh
 
diff --git a/src/index.js b/src/index.js
index bdadbe9..d5968ef 100644
--- a/src/index.js
+++ b/src/index.js
@@ -25,6 +25,7 @@ const invoiceRoutes = require('./routes/invoices');
 const paymentRoutes = require('./routes/payments');
 const qboRoutes = require('./routes/qbo');
 const settingsRoutes = require('./routes/settings');
+const accountingRoutes = require('./routes/accounting');
 
 // Import PDF service for browser initialization
 const { setBrowser } = require('./services/pdf-service');
@@ -120,6 +121,7 @@ app.use('/api/quotes', quoteRoutes);
 app.use('/api/invoices', invoiceRoutes);
 app.use('/api/payments', paymentRoutes);
 app.use('/api/qbo', qboRoutes);
+app.use('/api/accounting', accountingRoutes);
 app.use('/api', settingsRoutes);
 
 // Start server
diff --git a/src/routes/accounting.js b/src/routes/accounting.js
new file mode 100644
index 0000000..7787e2b
--- /dev/null
+++ b/src/routes/accounting.js
@@ -0,0 +1,115 @@
+/**
+ * Accounting Routes
+ * /api/accounting/*
+ *
+ * Phase 1 — read-only:
+ *   GET  /accounts
+ *   POST /sync-accounts        (Phase-1 Stub)
+ *   GET  /register
+ *   GET  /reports/profit-loss
+ *   GET  /reports/balance-sheet
+ */
+const express = require('express');
+const router = express.Router();
+
+const accountingService = require('../services/accounting-service');
+
+/**
+ * Helper: einheitliches Error-Mapping QBO → HTTP
+ * Fault-Details landen im Server-Log, der User sieht die kurze Message.
+ */
+function handleQboError(err, res, context) {
+    console.error(`❌ Accounting/${context} error:`, err.message);
+    if (err.qboFault) {
+        console.error('   QBO Fault detail:', JSON.stringify(err.qboFault));
+    }
+    if (err.stack) console.error(err.stack);
+
+    res.status(500).json({
+        error: err.message || 'QBO request failed',
+        context
+    });
+}
+
+// ─── GET /api/accounting/accounts ───────────────────────────────────
+// Optional ?type=Bank|CreditCard|Expense|Income|...   ?activeOnly=false
+router.get('/accounts', async (req, res) => {
+    try {
+        const type = req.query.type || null;
+        const activeOnly = req.query.activeOnly === 'false' ? false : true;
+
+        const accounts = await accountingService.listAccounts({ type, activeOnly });
+        res.json(accounts);
+    } catch (err) {
+        handleQboError(err, res, 'accounts');
+    }
+});
+
+// ─── POST /api/accounting/sync-accounts ─────────────────────────────
+// Phase-1 Stub. Voll implementiert in Phase 2 mit qbo_account_cache.
+router.post('/sync-accounts', (req, res) => {
+    res.json({
+        success: true,
+        synced: 0,
+        cached: false,
+        message:
+            'Account-Sync wird in Phase 2 aktiviert (qbo_account_cache). ' +
+            'In Phase 1 werden Accounts direkt live aus QBO geladen.'
+    });
+});
+
+// ─── GET /api/accounting/register ───────────────────────────────────
+// ?accountId=<id>&startDate=YYYY-MM-DD&endDate=YYYY-MM-DD
+router.get('/register', async (req, res) => {
+    const { accountId, startDate, endDate } = req.query;
+
+    if (!accountId) {
+        return res.status(400).json({ error: 'accountId is required' });
+    }
+
+    try {
+        const result = await accountingService.getRegister({
+            accountId,
+            startDate,
+            endDate
+        });
+        res.json(result);
+    } catch (err) {
+        handleQboError(err, res, 'register');
+    }
+});
+
+// ─── GET /api/accounting/reports/profit-loss ────────────────────────
+// ?startDate=YYYY-MM-DD&endDate=YYYY-MM-DD&accountingMethod=Accrual|Cash
+router.get('/reports/profit-loss', async (req, res) => {
+    const { startDate, endDate, accountingMethod } = req.query;
+
+    try {
+        const data = await accountingService.getProfitAndLoss({
+            startDate,
+            endDate,
+            accountingMethod: accountingMethod || 'Accrual'
+        });
+        res.json(data);
+    } catch (err) {
+        handleQboError(err, res, 'profit-loss');
+    }
+});
+
+// ─── GET /api/accounting/reports/balance-sheet ──────────────────────
+// ?asOfDate=YYYY-MM-DD&accountingMethod=Accrual|Cash
+router.get('/reports/balance-sheet', async (req, res) => {
+    const { asOfDate, accountingMethod } = req.query;
+
+    try {
+        const data = await accountingService.getBalanceSheet({
+            asOfDate,
+            accountingMethod: accountingMethod || 'Accrual'
+        });
+        res.json(data);
+    } catch (err) {
+        handleQboError(err, res, 'balance-sheet');
+    }
+});
+
+module.exports = router;
diff --git a/src/services/accounting-service.js b/src/services/accounting-service.js
new file mode 100644
index 0000000..3da165c
--- /dev/null
+++ b/src/services/accounting-service.js
@@ -0,0 +1,274 @@
+// src/services/accounting-service.js
+/**
+ * Accounting Service
+ * Read-only wrappers around QBO Accounts, TransactionList Register
+ * and the P&L / Balance Sheet reports.
+ *
+ * Phase 1 — read-only. Keine lokale Cache-Tabelle, alles live aus QBO.
+ */
+const { getOAuthClient, getQboBaseUrl, makeQboApiCall } = require('../config/qbo');
+
+// QBO minor version — fixiert für stabilen Field-Support
+const QBO_MINOR_VERSION = '75';
+
+function getClientInfo() {
+    const oauthClient = getOAuthClient();
+    const companyId = oauthClient.getToken().realmId;
+    const baseUrl = getQboBaseUrl();
+    return { oauthClient, companyId, baseUrl };
+}
+
+/**
+ * Helper: extrahiert .json() aus QBO Response (kompatibel zu intuit-oauth)
+ */
+function getJson(response) {
+    return response.getJson ? response.getJson() : response.json;
+}
+
+/**
+ * Helper: hängt minorversion an URLs an, ohne bestehende Query-Strings zu zerschießen
+ */
+function withMinorVersion(url) {
+    return url + (url.includes('?') ? '&' : '?') + 'minorversion=' + QBO_MINOR_VERSION;
+}
+
+/**
+ * Wirft einen lesbaren Fehler bei QBO Faults
+ */
+function throwIfFault(data, context) {
+    if (data && data.Fault && data.Fault.Error) {
+        const msg = data.Fault.Error.map(e =>
+            `${e.code}: ${e.Message}${e.Detail ? ' - ' + e.Detail : ''}`
+        ).join('; ');
+        const err = new Error(`QBO ${context} failed: ${msg}`);
+        err.qboFault = data.Fault;
+        throw err;
+    }
+}
+
+// ────────────────────────────────────────────────────────────────────
+// Accounts
+// ────────────────────────────────────────────────────────────────────
+
+/**
+ * Lädt Accounts aus QBO. Optional gefiltert nach AccountType.
+ *
+ * @param {Object} opts
+ * @param {string|null} opts.type   - z.B. 'Bank', 'Credit Card', 'Expense', 'Income'
+ *                                    (akzeptiert auch 'CreditCard' für URL-Bequemlichkeit)
+ * @param {boolean}     opts.activeOnly - default true
+ */
+async function listAccounts({ type = null, activeOnly = true } = {}) {
+    const { companyId, baseUrl } = getClientInfo();
+
+    let where = [];
+    if (activeOnly) where.push("Active = true");
+    if (type) {
+        // Erlaube 'CreditCard' als URL-freundliche Variante
+        const normalizedType = type === 'CreditCard' ? 'Credit Card' : type;
+        // Apostrophe in QBO-Strings escaped man durch Verdoppelung
+        const safe = normalizedType.replace(/'/g, "''");
+        where.push(`AccountType = '${safe}'`);
+    }
+
+    const whereClause = where.length ? ' WHERE ' + where.join(' AND ') : '';
+    const query = `SELECT * FROM Account${whereClause} ORDERBY Name ASC MAXRESULTS 1000`;
+
+    const url = withMinorVersion(
+        `${baseUrl}/v3/company/${companyId}/query?query=${encodeURIComponent(query)}`
+    );
+
+    const response = await makeQboApiCall({ url, method: 'GET' });
+    const data = getJson(response);
+    throwIfFault(data, 'Account query');
+
+    const accounts = (data.QueryResponse && data.QueryResponse.Account) || [];
+
+    // Schlanke, frontend-freundliche Form
+    return accounts.map(a => ({
+        id: a.Id,
+        name: a.Name,
+        fullyQualifiedName: a.FullyQualifiedName,
+        accountType: a.AccountType,
+        accountSubType: a.AccountSubType,
+        classification: a.Classification, // Asset, Liability, Equity, Revenue, Expense
+        currentBalance: a.CurrentBalance != null ? Number(a.CurrentBalance) : null,
+        currency: a.CurrencyRef ? a.CurrencyRef.value : null,
+        active: a.Active === true,
+        syncToken: a.SyncToken
+    }));
+}
+
+// ────────────────────────────────────────────────────────────────────
+// Register (TransactionList Report)
+// ────────────────────────────────────────────────────────────────────
+
+/**
+ * Liefert den Register eines Accounts (read-only).
+ * Verwendet QBOs TransactionList Report — der ist für genau diesen Zweck gedacht
+ * und liefert Date / TxnType / DocNum / Name / Account / Amount sauber zurück.
+ *
+ * @param {Object} opts
+ * @param {string} opts.accountId  - QBO Account Id (Pflicht)
+ * @param {string} opts.startDate  - YYYY-MM-DD
+ * @param {string} opts.endDate    - YYYY-MM-DD
+ */
+async function getRegister({ accountId, startDate, endDate }) {
+    if (!accountId) throw new Error('accountId is required');
+
+    const { companyId, baseUrl } = getClientInfo();
+
+    const params = new URLSearchParams();
+    if (startDate) params.set('start_date', startDate);
+    if (endDate)   params.set('end_date', endDate);
+    // account filter: TransactionList akzeptiert eine kommaseparierte Liste
+    params.set('account', String(accountId));
+    params.set('minorversion', QBO_MINOR_VERSION);
+
+    const url = `${baseUrl}/v3/company/${companyId}/reports/TransactionList?${params.toString()}`;
+
+    const response = await makeQboApiCall({ url, method: 'GET' });
+    const data = getJson(response);
+    throwIfFault(data, 'TransactionList report');
+
+    return normalizeTransactionListReport(data);
+}
+
+/**
+ * Normalisiert die QBO TransactionList Report Antwort in eine flache
+ * Liste mit { date, type, docNum, payee, account, memo, amount, qboId }.
+ *
+ * Der Report liefert Columns dynamisch — wir bauen eine Index-Map und
+ * lesen die Zellen darüber aus.
+ */
+function normalizeTransactionListReport(report) {
+    const columns = (report.Columns && report.Columns.Column) || [];
+    const colIndex = {};
+    columns.forEach((c, i) => {
+        // ColType ist z.B. "tx_date", "txn_type", "doc_num", "name", "account_name",
+        // "memo", "subt_nat_amount", "split_acc"
+        if (c.ColType) colIndex[c.ColType] = i;
+    });
+
+    const rows = [];
+
+    function walk(rowGroup) {
+        if (!rowGroup) return;
+        const items = Array.isArray(rowGroup) ? rowGroup : (rowGroup.Row || []);
+        for (const r of items) {
+            if (r.type === 'Section' || r.Rows) {
+                walk(r.Rows && r.Rows.Row);
+                continue;
+            }
+            // Data row
+            if (!r.ColData) continue;
+            const cell = (key) => {
+                const idx = colIndex[key];
+                if (idx == null) return null;
+                const c = r.ColData[idx];
+                return c ? c : null;
+            };
+            const dateCell   = cell('tx_date');
+            const typeCell   = cell('txn_type');
+            const docCell    = cell('doc_num');
+            const payeeCell  = cell('name');
+            const acctCell   = cell('account_name');
+            const memoCell   = cell('memo');
+            const amtCell    = cell('subt_nat_amount');
+            const splitCell  = cell('split_acc');
+
+            // QBO setzt die qbo Txn Id meistens als value im Date-Cell oder DocNum-Cell.
+            // Wir greifen sicherheitshalber an mehreren Stellen.
+            const qboId =
+                (dateCell && dateCell.id) ||
+                (docCell && docCell.id) ||
+                (typeCell && typeCell.id) ||
+                null;
+
+            rows.push({
+                date:    dateCell  ? dateCell.value  : null,
+                type:    typeCell  ? typeCell.value  : null,
+                docNum:  docCell   ? docCell.value   : null,
+                payee:   payeeCell ? payeeCell.value : null,
+                account: acctCell  ? acctCell.value  : null,
+                memo:    memoCell  ? memoCell.value  : null,
+                amount:  amtCell && amtCell.value !== '' ? Number(amtCell.value) : null,
+                splitAccount: splitCell ? splitCell.value : null,
+                qboId
+            });
+        }
+    }
+
+    walk(report.Rows && report.Rows.Row);
+
+    return {
+        meta: {
+            reportName:  report.Header && report.Header.ReportName,
+            startPeriod: report.Header && report.Header.StartPeriod,
+            endPeriod:   report.Header && report.Header.EndPeriod,
+            currency:    report.Header && report.Header.Currency,
+            time:        report.Header && report.Header.Time
+        },
+        columns: columns.map(c => ({ title: c.ColTitle, type: c.ColType })),
+        rows
+    };
+}
+
+// ────────────────────────────────────────────────────────────────────
+// Reports — Profit & Loss, Balance Sheet
+// ────────────────────────────────────────────────────────────────────
+
+function buildReportUrl(reportName, params) {
+    const { companyId, baseUrl } = getClientInfo();
+    const usp = new URLSearchParams();
+    Object.entries(params).forEach(([k, v]) => {
+        if (v != null && v !== '') usp.set(k, v);
+    });
+    usp.set('minorversion', QBO_MINOR_VERSION);
+    return `${baseUrl}/v3/company/${companyId}/reports/${reportName}?${usp.toString()}`;
+}
+
+/**
+ * Profit & Loss Report
+ * @param {Object} opts
+ * @param {string} opts.startDate         - YYYY-MM-DD
+ * @param {string} opts.endDate           - YYYY-MM-DD
+ * @param {string} opts.accountingMethod  - 'Accrual' | 'Cash' (default 'Accrual')
+ */
+async function getProfitAndLoss({ startDate, endDate, accountingMethod = 'Accrual' } = {}) {
+    const url = buildReportUrl('ProfitAndLoss', {
+        start_date: startDate,
+        end_date: endDate,
+        accounting_method: accountingMethod
+    });
+    const response = await makeQboApiCall({ url, method: 'GET' });
+    const data = getJson(response);
+    throwIfFault(data, 'ProfitAndLoss report');
+    return data;
+}
+
+/**
+ * Balance Sheet Report
+ * @param {Object} opts
+ * @param {string} opts.asOfDate          - YYYY-MM-DD (mapped to end_date)
+ * @param {string} opts.accountingMethod  - 'Accrual' | 'Cash' (default 'Accrual')
+ */
+async function getBalanceSheet({ asOfDate, accountingMethod = 'Accrual' } = {}) {
+    const url = buildReportUrl('BalanceSheet', {
+        end_date: asOfDate,
+        accounting_method: accountingMethod
+    });
+    const response = await makeQboApiCall({ url, method: 'GET' });
+    const data = getJson(response);
+    throwIfFault(data, 'BalanceSheet report');
+    return data;
+}
+
+module.exports = {
+    listAccounts,
+    getRegister,
+    getProfitAndLoss,
+    getBalanceSheet,
+    // exposed for testing/debugging
+    normalizeTransactionListReport
+};