diff --git a/inventory/forms.py b/inventory/forms.py
index 8790a225..62427cf7 100644
--- a/inventory/forms.py
+++ b/inventory/forms.py
@@ -24,6 +24,7 @@ from .models import (
     AdditionalServices
 
 )
+from django_ledger.models import ItemModel
 from django.forms import ModelMultipleChoiceField, ValidationError
 from django.utils.translation import gettext_lazy as _
 import django_tables2 as tables
@@ -403,3 +404,11 @@ class WizardForm3(forms.Form):
 
         if password and confirm_password and password != confirm_password:
             raise forms.ValidationError("Passwords do not match.")
+
+
+class ItemForm(forms.Form):
+    item = forms.ModelChoiceField(queryset=ItemModel.objects.all(),label="Item", required=True)
+    quantity = forms.DecimalField(label="Quantity", required=True)
+    unit = forms.DecimalField(label="Unit", required=True)
+    unit_cost = forms.DecimalField(label="Unit Cost", required=True)
+    unit_sales_price = forms.DecimalField(label="Unit Sales Price", required=True)
\ No newline at end of file
diff --git a/inventory/urls.py b/inventory/urls.py
index d2011de3..f16f5012 100644
--- a/inventory/urls.py
+++ b/inventory/urls.py
@@ -105,6 +105,24 @@ urlpatterns = [
     path('representatives/create/', views.RepresentativeCreateView.as_view(), name='representative_create'),
     path('representatives/<int:pk>/update/', views.RepresentativeUpdateView.as_view(), name='representative_update'),
     path('representatives/<int:pk>/delete/', views.RepresentativeDeleteView.as_view(), name='representative_delete'),
+    
+    #Ledger URLS
+    #Bank Account
+    path('bank_accounts/', views.BankAccountListView.as_view(), name='bank_account_list'),
+    path('bank_accounts/<uuid:pk>/', views.BankAccountDetailView.as_view(), name='bank_account_detail'),
+    path('bank_accounts/create/', views.BankAccountCreateView.as_view(), name='bank_account_create'),
+    path('bank_accounts/<uuid:pk>/update/', views.BankAccountUpdateView.as_view(), name='bank_account_update'),
+    path('bank_accounts/<uuid:pk>/delete/', views.bank_account_delete, name='bank_account_delete'),
+    # Account
+    path('coa_accounts/', views.AccountListView.as_view(), name='account_list'),
+    path('coa_accounts/<uuid:pk>/', views.AccountDetailView.as_view(), name='account_detail'),
+    path('coa_accounts/create/', views.AccountCreateView.as_view(), name='account_create'),
+    path('coa_accounts/<uuid:pk>/update/', views.AccountUpdateView.as_view(), name='account_update'),
+    path('coa_accounts/<uuid:pk>/delete/', views.account_delete, name='account_delete'),
+    # Estimate
+    path('sales/estimates/', views.EstimateListView.as_view(), name='estimate_list'),
+    path('estimates/<uuid:pk>/', views.EstimateDetailView.as_view(), name='estimate_detail'),
+    path('sales/estimates/create/', views.create_estimate, name='estimate_create'),
 ]
 
 
diff --git a/inventory/views.py b/inventory/views.py
index 3ebcd2ce..6b2aa4bf 100644
--- a/inventory/views.py
+++ b/inventory/views.py
@@ -1,9 +1,13 @@
-from django_ledger.models import EntityModel, InvoiceModel
+from django_ledger.models import EntityModel, InvoiceModel,BankAccountModel,AccountModel,JournalEntryModel,TransactionModel,EstimateModel,CustomerModel
+
+from django_ledger.forms.bank_account import BankAccountCreateForm,BankAccountUpdateForm
+from django_ledger.forms.account import AccountModelCreateForm,AccountModelUpdateForm
+from django_ledger.forms.estimate import EstimateModelCreateForm
+
 import logging
 import json
 import datetime
 from decimal import Decimal
-from django_ledger.models import TransactionModel, AccountModel,JournalEntryModel
 from django.shortcuts import HttpResponse
 from django.template.loader import render_to_string
 # from weasyprint import HTML
@@ -1492,3 +1496,222 @@ def payment_create(request, pk):
     else:
         form = forms.PaymentForm()
     return render(request, "sales/payments/payment_create.html", {"quotation": quotation,"form": form})
+
+
+
+
+#Ledger
+
+
+#BANK ACCOUNT
+class BankAccountListView(LoginRequiredMixin, ListView):
+    model = BankAccountModel
+    template_name = "ledger/bank_accounts/bank_account_list.html"
+    context_object_name = "bank_accounts"
+    
+    def get_queryset(self):
+        return BankAccountModel.objects.filter(entity_model=self.request.user.dealer.entity)
+
+class BankAccountCreateView(LoginRequiredMixin, SuccessMessageMixin, CreateView):
+    model = BankAccountModel
+    form_class = BankAccountCreateForm
+    template_name = "ledger/bank_accounts/bank_account_form.html"
+    success_url = reverse_lazy("bank_account_list")
+    success_message = "Bank account created successfully."
+
+    def form_valid(self, form):
+        form.instance.entity_model = self.request.user.dealer.entity
+        return super().form_valid(form)
+    
+    def get_form_kwargs(self):
+        """
+        Override this method to pass additional keyword arguments to the form.
+        """
+        entity = self.request.user.dealer.entity
+        kwargs = super().get_form_kwargs()
+        kwargs['entity_slug'] = entity.slug  # Get entity_slug from URL
+        kwargs['user_model'] = entity.admin  # Get user_model from the request
+        return kwargs
+
+class BankAccountDetailView(LoginRequiredMixin, DetailView):
+    model = BankAccountModel
+    template_name = "ledger/bank_accounts/bank_account_detail.html" 
+    context_object_name = "bank_account"
+
+class BankAccountUpdateView(LoginRequiredMixin, SuccessMessageMixin, UpdateView):
+    model = BankAccountModel
+    form_class = BankAccountUpdateForm
+    template_name = "ledger/bank_accounts/bank_account_form.html"
+    success_url = reverse_lazy("bank_account_list")
+    success_message = "Bank account updated successfully."
+
+    def get_form_kwargs(self):
+        """
+        Override this method to pass additional keyword arguments to the form.
+        """
+        entity = self.request.user.dealer.entity
+        kwargs = super().get_form_kwargs()
+        kwargs['entity_slug'] = entity.slug  # Get entity_slug from URL
+        kwargs['user_model'] = entity.admin  # Get user_model from the request
+        return kwargs
+
+@login_required
+def bank_account_delete(request, pk):
+    bank_account = get_object_or_404(BankAccountModel, pk=pk)
+    if request.method ==    "POST":
+        bank_account.delete()
+        messages.success(request, "Bank account deleted successfully.")
+        return redirect("bank_account_list")
+    return render(request, "ledger/bank_accounts/bank_account_delete.html", {"bank_account": bank_account})
+
+
+
+# Accounts
+
+class AccountListView(LoginRequiredMixin, ListView):
+    model = AccountModel
+    template_name = "ledger/coa_accounts/account_list.html"
+    context_object_name = "accounts"
+    
+    def get_queryset(self):
+        entity = self.request.user.dealer.entity
+        qs = entity.get_all_accounts()
+        return qs
+    
+
+class AccountCreateView(LoginRequiredMixin, SuccessMessageMixin, CreateView):
+    model = AccountModel
+    form_class = AccountModelCreateForm
+    template_name = "ledger/coa_accounts/account_form.html"
+    success_url = reverse_lazy("account_list")
+    success_message = "Account created successfully."
+
+    def form_valid(self, form):
+        form.instance.entity_model = self.request.user.dealer.entity
+        form.instance.depth = 0
+        return super().form_valid(form)
+    
+   
+    def get_form_kwargs(self):
+        """
+        Override this method to pass additional keyword arguments to the form.
+        """
+        entity = self.request.user.dealer.entity
+        kwargs = super().get_form_kwargs()
+        
+        kwargs['coa_model'] = entity.get_default_coa()
+        return kwargs
+
+class AccountDetailView(LoginRequiredMixin, DetailView):
+    model = AccountModel
+    template_name = "ledger/coa_accounts/account_detail.html" 
+    context_object_name = "account"
+
+class AccountUpdateView(LoginRequiredMixin, SuccessMessageMixin, UpdateView):
+    model = AccountModel
+    form_class = AccountModelUpdateForm
+    template_name = "ledger/coa_accounts/account_form.html"
+    success_url = reverse_lazy("account_list")
+    success_message = "Account updated successfully."
+
+@login_required
+def account_delete(request, pk):
+    account = get_object_or_404(AccountModel, pk=pk)
+    if request.method == "POST":
+        account.delete()
+        messages.success(request, "Account deleted successfully.")
+        return redirect("account_list")
+    return render(request, "ledger/coa_accounts/account_delete.html", {"account": account})
+
+#Estimates
+
+class EstimateListView(LoginRequiredMixin, ListView):
+    model = EstimateModel
+    template_name = "sales/estimates/estimate_list.html"
+    context_object_name = "estimates"
+    
+class EstimateCreateView(LoginRequiredMixin, SuccessMessageMixin, CreateView):
+    model = EstimateModel
+    form_class = EstimateModelCreateForm
+    template_name = "sales/estimates/estimate_form.html"
+    success_url = reverse_lazy("estimate_list")
+    success_message = "Estimate created successfully."
+    
+    def get_form_kwargs(self):
+        """
+        Override this method to pass additional keyword arguments to the form.
+        """
+        entity = self.request.user.dealer.entity
+        kwargs = super().get_form_kwargs()
+        kwargs['entity_slug'] = entity.slug
+        kwargs['user_model'] = entity.admin
+        return kwargs
+    
+    def get_context_data(self, **kwargs):
+        entity = self.request.user.dealer.entity
+        kwargs['items'] = entity.get_items_all()
+        return super().get_context_data(**kwargs)
+    def get_customer_queryset(self):
+        entity = self.request.user.dealer.entity
+        return entity.get_customer_queryset()
+    
+    def form_valid(self, form):
+        form.instance.entity = self.request.user.dealer.entity
+        return super().form_valid(form)
+
+@csrf_exempt
+def create_estimate(request):
+    entity = request.user.dealer.entity
+
+    if request.method == 'POST':
+        try:
+            data = json.loads(request.body)            
+            title = data['title']
+            customer_id = data['customer']
+            terms = data['terms']
+            customer = entity.get_customers().filter(pk=customer_id).first()
+            
+            estimate = entity.create_estimate(
+            estimate_title=title,
+            customer_model=customer,
+            contract_terms=terms)
+            
+            items = data.get('item[]', [])
+            items = [entity.get_items_all().filter(pk=item).first() for item in items]
+            quantities = data.get('quantity[]', [])
+            unit_costs = data.get('unitCost[]', [])
+            unit_sales_prices = data.get('unitSalesPrice[]', [])
+            total_costs = data.get('totalCost[]', [])
+            total_revenues = data.get('totalRevenue[]', [])
+
+            estimate_itemtxs = {
+                item.item_number: {
+                    'unit_cost': float(unit_costs[i]),
+                    'unit_revenue': float(unit_sales_prices[i]),
+                    'quantity': float(quantities[i]),
+                    'total_amount': float(total_costs[i])
+                }
+                for i, item in enumerate(items)
+            }
+            estimate.migrate_itemtxs(
+                itemtxs=estimate_itemtxs,
+                commit=True,
+                operation=EstimateModel.ITEMIZE_APPEND
+            )
+            url = reverse_lazy('estimate_detail', kwargs={'pk': estimate.pk})
+            return JsonResponse({'status': 'success', 'message': 'Estimate created successfully!','url':url})
+        except Exception as e:
+            return JsonResponse({'status': 'error', 'message': f'An error occurred while processing the request.{e}'}, status=400)        
+
+    form = EstimateModelCreateForm(entity_slug=entity.slug,user_model=entity.admin)    
+    context = {'form': form,"items":entity.get_items_all()}
+    return render(request, 'sales/estimates/estimate_form.html', context)
+
+class EstimateDetailView(LoginRequiredMixin, DetailView):
+    model = EstimateModel
+    template_name = "sales/estimates/estimate_detail.html"
+    context_object_name = "estimate"
+    
+    def get_context_data(self, **kwargs):
+        kwargs["total_unit_price"] = self.object.get_itemtxs_data()[0].first().ce_unit_cost_estimate * self.object.get_itemtxs_data()[0].first().ce_quantity        
+        return super().get_context_data(**kwargs)
\ No newline at end of file
diff --git a/templates/base.html b/templates/base.html
index 992afe40..36d4dad6 100644
--- a/templates/base.html
+++ b/templates/base.html
@@ -803,6 +803,132 @@
       }
     
     </script>
+    {% block extra_js %}{% endblock extra_js %}
+
+
+    <script>
+      
+      // Function to calculate Total Cost and Total Revenue
+      function calculateTotals(container) {
+          const quantity = parseFloat(container.querySelector('.quantity').value) || 0;
+          const unitCost = parseFloat(container.querySelector('.unitCost').value) || 0;
+          const unitSalesPrice = parseFloat(container.querySelector('.unitSalesPrice').value) || 0;
+
+          const totalCost = quantity * unitCost;
+          const totalRevenue = quantity * unitSalesPrice;
+
+          container.querySelector('.totalCost').value = totalCost.toFixed(2);
+          container.querySelector('.totalRevenue').value = totalRevenue.toFixed(2);
+      }
+
+      // Add event listeners to inputs for dynamic calculation
+      function addInputListeners(container) {
+          container.querySelectorAll('.quantity, .unitCost, .unitSalesPrice').forEach(input => {
+              input.addEventListener('input', () => calculateTotals(container));
+          });
+      }
+
+      // Add new form fields
+      document.getElementById('addMoreBtn').addEventListener('click', function(e) {
+          e.preventDefault();
+          const formContainer = document.getElementById('formContainer');
+          const newForm = document.createElement('div');
+          newForm.className = 'form-container row g-3 mb-3 mt-5';
+          newForm.innerHTML = `
+              <div class="mb-2 col-sm-2">
+                 <select class="form-control item" name="item[]" required>
+                                {% for item in items %}
+                                    <option value="{{ item.pk }}">{{ item.name }}</option>
+                                {% endfor %}
+                            </select>
+              </div>
+              <div class="mb-2 col-sm-2">
+                  <input class="form-control quantity" type="number" placeholder="Quantity" name="quantity[]" required>
+              </div>
+              <div class="mb-2 col-sm-2">
+                  <input class="form-control unitCost" type="number" placeholder="Unit Cost" name="unitCost[]" step="0.01" required>
+              </div>
+              <div class="mb-2 col-sm-2">
+                  <input class="form-control unitSalesPrice" type="number" placeholder="Unit Sales Price" name="unitSalesPrice[]" step="0.01" required>
+              </div>
+              <div class="mb-2 col-sm-2">
+                  <input class="form-control totalCost" type="number" placeholder="Total Cost" name="totalCost[]" readonly>
+              </div>
+              <div class="mb-2 col-sm-1">
+                  <input class="form-control totalRevenue" type="number" placeholder="Total Revenue" name="totalRevenue[]" readonly>
+              </div>
+              <div class="mb-2 col-sm-1">
+                  <button class="btn btn-danger removeBtn">Remove</button>
+              </div>
+          `;
+          formContainer.appendChild(newForm);
+          addInputListeners(newForm); // Add listeners to the new form
+
+          // Add remove button functionality
+          newForm.querySelector('.removeBtn').addEventListener('click', function() {
+              newForm.remove();
+          });
+      });
+
+      // Add listeners to the initial form
+      document.querySelectorAll('.form-container').forEach(container => {
+          addInputListeners(container);
+
+          // Add remove button functionality to the initial form
+          container.querySelector('.removeBtn').addEventListener('click', function() {
+              container.remove();
+          });
+      });
+
+      document.getElementById('mainForm').addEventListener('submit', function(e) {
+        e.preventDefault();
+
+        // Collect all form data
+        const formData = new FormData(this);
+        const csrfToken = getCookie('csrftoken');
+        const data = {};
+        formData.forEach((value, key) => {
+        // Handle multi-value fields (e.g., item[], quantity[])
+        if (data[key]) {
+            if (!Array.isArray(data[key])) {
+                data[key] = [data[key]]; // Convert to array
+            }
+            data[key].push(value);
+        } else {
+            data[key] = value;
+        }
+    });
+        // Send data to the server using fetch
+        fetch('http://10.10.1.120:8888/en/sales/estimates/create/', {
+            method: 'POST',
+            body: formData,
+            headers: {              
+              'X-CSRFToken': csrfToken,
+              'Content-Type': 'application/json',
+            },
+            body: JSON.stringify(data)
+        })
+        .then(response => response.json())
+        .then(data => {
+            console.log('Success:', data);
+            if(data.status == "error"){
+                notify("error",data.message);
+            }
+            else{
+              notify("success","Estimate created successfully");
+              setTimeout(() => {
+                window.location.href = data.url;              
+              }, 1000);   
+            }
+        })
+        .catch(error => {
+            console.error('Error:', error);
+            notify("error",error);
+            alert('An error occurred while submitting the form.');
+        });
+    });
+  </script>
+
 
     <!-- ===============================================-->
     <!--    JavaScripts-->
@@ -822,7 +948,6 @@
     <script src="{% static 'vendors/mapbox-gl/mapbox-gl.js' %}"></script>
     <script src="https://unpkg.com/@turf/turf@6/turf.min.js"></script>
     <script src="{% static 'vendors/swiper/swiper-bundle.min.js' %}"></script>
-
   </body>
 
 </html>
\ No newline at end of file
diff --git a/templates/ledger/bank_accounts/bank_account_detail.html b/templates/ledger/bank_accounts/bank_account_detail.html
new file mode 100644
index 00000000..1cf3b952
--- /dev/null
+++ b/templates/ledger/bank_accounts/bank_account_detail.html
@@ -0,0 +1,73 @@
+{% extends "base.html" %}
+{% load i18n %}
+
+{% block title %}{{ _("View Bank Account") }}{% endblock title %}
+
+{% block content %}
+    <!-- Delete Modal -->
+    <div class="modal fade" id="deleteModal"
+         data-bs-backdrop="static"
+         data-bs-keyboard="false"
+         tabindex="-1"
+         aria-labelledby="deleteModalLabel"
+         aria-hidden="true">
+        <div class="modal-dialog modal-sm ">
+            <div class="modal-content rounded">
+                <div class="modal-body d-flex justify-content-center">
+                    <h1 class="text-danger me-2"><i class="bi bi-exclamation-diamond-fill"></i></h1>
+                    <span class="text-danger">
+                        {% trans "Are you sure you want to delete this bank account?" %}
+                    </span>
+                </div>
+                <div class="btn-group">
+                    <button type="button"
+                            class="btn btn-sm btn-secondary"
+                            data-bs-dismiss="modal">
+                        {% trans 'No' %}
+                    </button>
+                    <a type="button"
+                       class="btn btn-sm btn-danger"
+                       href="{% url 'bank_account_delete' bank_account.pk %}">
+                        {% trans 'Yes' %}
+                    </a>
+                </div>
+            </div>
+        </div>
+    </div>
+
+<div class="container my-5">
+    <div class="card rounded ">
+        <div class="card-header bg-primary text-white ">
+            <p class="mb-0">{{ _("Bank Account Details") }}</p>
+        </div>
+        <div class="card-body">
+            <div class="row">
+                <div class="col-md-6">
+                    <p><strong>{{ _("Bank Account Name") }}:</strong> {{ bank_account.name }}</p>
+                    <p><strong>{{ _("Cash Account") }}:</strong> {{ bank_account.cash_account }}</p>                    
+                </div>
+                <div class="col-md-6">
+                    <p><strong>{{ _("Amount") }}:</strong> {{ bank_account.amount }}</p>                    
+                </div>
+            </div>
+        </div>
+        <div class="card-footer d-flex ">
+            <a class="btn btn-sm btn-primary me-1" href="{% url 'bank_account_update' bank_account.pk %}">
+                <!--<i class="bi bi-pencil-square"></i> -->
+                {{ _("Edit") }}
+            </a>
+            <a class="btn btn-sm btn-danger me-1"
+               data-bs-toggle="modal"
+               data-bs-target="#deleteModal">
+                <!--<i class="bi bi-trash-fill"></i>-->
+                {{ _("Delete") }}
+            </a>
+            <a class="btn btn-sm btn-secondary"
+               href="{% url 'bank_account_list' %}">
+                <!--<i class="bi bi-arrow-left-square-fill"></i>-->
+                {% trans "Back to List" %}
+            </a>
+        </div>
+    </div>
+</div>
+{% endblock %}
diff --git a/templates/ledger/bank_accounts/bank_account_form.html b/templates/ledger/bank_accounts/bank_account_form.html
new file mode 100644
index 00000000..402dbd5a
--- /dev/null
+++ b/templates/ledger/bank_accounts/bank_account_form.html
@@ -0,0 +1,39 @@
+{% extends "base.html" %}
+{% load i18n %}
+{% load crispy_forms_filters %}
+{% block title %}{% trans "bank account" %}{% endblock title %}
+
+{% block content %}
+<div class="container my-5">
+    <!-- Display Form Errors -->
+    <div class="card shadow rounded">
+        <div class="card-header bg-primary text-white">
+            <p class="mb-0">
+                {% if customer.created %}
+                <!--<i class="bi bi-pencil-square"></i>--> 
+                    {{ _("Edit Bank Account") }}
+                {% else %}
+                <!--<i class="bi bi-person-plus"></i> -->
+                    {{ _("Add Bank Account") }}
+                {% endif %}
+            </p>
+        </div>
+        <div class="card-body">
+            <form method="post" class="form" novalidate>
+                 {% csrf_token %}
+            {{ form|crispy }}
+                {% for error in form.errors %}
+                <div class="text-danger">{{ error }}</div>
+                {% endfor %}
+             <div class="d-flex justify-content-end">
+                    <button class="btn btn-sm btn-success me-1" type="submit">
+                        <!--<i class="bi bi-save"></i> -->
+                        {{ _("Save") }}
+                    </button>
+                 <a href="{{request.META.HTTP_REFERER}}" class="btn btn-sm btn-danger">{% trans "Cancel" %}</a>
+                </div>
+            </form>
+        </div>
+    </div>
+</div>
+{% endblock %}
\ No newline at end of file
diff --git a/templates/ledger/bank_accounts/bank_account_list.html b/templates/ledger/bank_accounts/bank_account_list.html
new file mode 100644
index 00000000..31fa17c6
--- /dev/null
+++ b/templates/ledger/bank_accounts/bank_account_list.html
@@ -0,0 +1,126 @@
+{% extends "base.html" %}
+{% load i18n %}
+{% block title %}{% trans "Bank Accounts" %}{% endblock title %}
+{% block customers %}
+<a class="nav-link active fw-bold">
+    {% trans "Customers"|capfirst %}
+    <span class="visually-hidden">(current)</span>
+</a>
+{% endblock %}
+{% block content %}
+<div class="d-flex flex-column min-vh-100">
+    <div class="d-flex flex-column flex-sm-grow-1 ms-sm-14 p-4">
+        <main class="d-grid gap-4 p-1">
+            <!-- Search Bar -->
+            <div class="row g-4">
+                <div class="col-12">
+                    <div class="container-fluid p-2">
+                        <form method="get">
+                            <div class="input-group input-group-sm">
+                                <button class="btn btn-sm btn-secondary rounded-start" type="submit">
+                                    {% trans "search" %}
+                                </button>
+                                <input type="text" 
+                                       name="q" 
+                                       class="form-control form-control-sm rounded-end" 
+                                       value="{{ request.GET.q }}" 
+                                       placeholder="{% trans 'Search accounts...' %}" />
+                                {% if request.GET.q %}
+                                <a href="{% url request.resolver_match.view_name %}"
+                                   class="btn btn-sm btn-outline-danger ms-1 rounded">
+                                    <i class="bi bi-x-lg"></i>
+                                </a>
+                                {% endif %}
+                            </div>
+                        </form>
+                    </div>
+                </div>
+            </div>
+
+            <!-- Customer Table -->
+            <div class="row g-4">
+                <div class="col-12">
+                    <div class="card">
+                        <div class="card-header bg-primary text-white">
+                            <h5 class="mb-0">{% trans "Customers List" %}</h5>
+                        </div>
+                        <div class="card-body p-0">
+                            <table class="table table-hover table-sm mb-0">
+                                <thead class="table-light">
+                                    <tr>
+                                        <th>{% trans "Name" %}</th>
+                                        <th>{% trans "Type" %}</th>                                        
+                                        <th class="text-center">{% trans "Actions" %}</th>
+                                    </tr>
+                                </thead>
+                                <tbody>
+                                    {% for account in bank_accounts %}
+                                    <tr>
+                                        <td>{{ account.name }}</td>
+                                        <td>{{ account.cash_account }}</td>                                        
+                                        <td class="text-center">
+                                            <a href="{% url 'bank_account_detail' account.pk %}" 
+                                               class="btn btn-sm btn-success">
+                                               {% trans "view" %}
+                                            </a>
+                                        </td>
+                                    </tr>
+                                    {% empty %}
+                                    <tr>
+                                        <td colspan="5" class="text-center text-muted">
+                                            {% trans "No customers found." %}
+                                        </td>
+                                    </tr>
+                                    {% endfor %}
+                                </tbody>
+                            </table>
+                        </div>
+                        <!-- Pagination -->
+                        {% if is_paginated %}
+                        <div class="card-footer bg-light">
+                            <nav aria-label="Page navigation">
+                                <ul class="pagination pagination-sm justify-content-center mb-0">
+                                    {% if page_obj.has_previous %}
+                                    <li class="page-item">
+                                        <a class="page-link" href="?page={{ page_obj.previous_page_number }}" aria-label="{% trans 'Previous' %}">
+                                            <span aria-hidden="true">&laquo;</span>
+                                        </a>
+                                    </li>
+                                    {% else %}
+                                    <li class="page-item disabled">
+                                        <span class="page-link" aria-hidden="true">&laquo;</span>
+                                    </li>
+                                    {% endif %}
+                                    {% for num in page_obj.paginator.page_range %}
+                                    {% if page_obj.number == num %}
+                                    <li class="page-item active">
+                                        <span class="page-link">{{ num }}</span>
+                                    </li>
+                                    {% else %}
+                                    <li class="page-item">
+                                        <a class="page-link" href="?page={{ num }}">{{ num }}</a>
+                                    </li>
+                                    {% endif %}
+                                    {% endfor %}
+                                    {% if page_obj.has_next %}
+                                    <li class="page-item">
+                                        <a class="page-link" href="?page={{ page_obj.next_page_number }}" aria-label="{% trans 'Next' %}">
+                                            <span aria-hidden="true">&raquo;</span>
+                                        </a>
+                                    </li>
+                                    {% else %}
+                                    <li class="page-item disabled">
+                                        <span class="page-link" aria-hidden="true">&raquo;</span>
+                                    </li>
+                                    {% endif %}
+                                </ul>
+                            </nav>
+                        </div>
+                        {% endif %}
+                    </div>
+                </div>
+            </div>
+        </main>
+    </div>
+</div>
+{% endblock %}
\ No newline at end of file
diff --git a/templates/ledger/coa_accounts/account_detail.html b/templates/ledger/coa_accounts/account_detail.html
new file mode 100644
index 00000000..9023e89c
--- /dev/null
+++ b/templates/ledger/coa_accounts/account_detail.html
@@ -0,0 +1,77 @@
+{% extends "base.html" %}
+{% load i18n %}
+
+{% block title %}{{ _("View Account") }}{% endblock title %}
+
+{% block content %}
+    <!-- Delete Modal -->
+    <div class="modal fade" id="deleteModal"
+         data-bs-backdrop="static"
+         data-bs-keyboard="false"
+         tabindex="-1"
+         aria-labelledby="deleteModalLabel"
+         aria-hidden="true">
+        <div class="modal-dialog modal-sm ">
+            <div class="modal-content rounded">
+                <div class="modal-body d-flex justify-content-center">
+                    <h1 class="text-danger me-2"><i class="bi bi-exclamation-diamond-fill"></i></h1>
+                    <span class="text-danger">
+                        {% trans "Are you sure you want to delete this account?" %}
+                    </span>
+                </div>
+                <div class="btn-group">
+                    <button type="button"
+                            class="btn btn-sm btn-secondary"
+                            data-bs-dismiss="modal">
+                        {% trans 'No' %}
+                    </button>
+                    <div class="btn btn-sm btn-danger">
+                        <form action="{% url 'account_delete' account.pk %}" method="post">
+                            {% csrf_token %}
+                            <button type="submit" class="btn btn-sm btn-danger">
+                                {% trans 'Yes' %}
+                            </button>                            
+                        </form>
+                    </div>
+                </div>
+            </div>
+        </div>
+    </div>
+
+<div class="container my-5">
+    <div class="card rounded ">
+        <div class="card-header bg-primary text-white ">
+            <p class="mb-0">{{ _("Bank Account Details") }}</p>
+        </div>
+        <div class="card-body">
+            <div class="row">
+                <div class="col-md-6">
+                    <p><strong>{{ _("Account Name") }}:</strong> {{ account.name }}</p>
+                    <p><strong>{{ _("Account Code") }}:</strong> {{ account.code }}</p>                    
+                </div>
+                <div class="col-md-6">
+                    <p><strong>{{ _("Balance Type") }}:</strong> {{ account.balance_type }}</p>                    
+                    <p><strong>{{ _("Active") }}:</strong> {{ account.active }}</p>                    
+                </div>
+            </div>
+        </div>
+        <div class="card-footer d-flex ">
+            <a class="btn btn-sm btn-primary me-1" href="{% url 'account_update' account.pk %}">
+                <!--<i class="bi bi-pencil-square"></i> -->
+                {{ _("Edit") }}
+            </a>
+            <a class="btn btn-sm btn-danger me-1"
+               data-bs-toggle="modal"
+               data-bs-target="#deleteModal">
+                <!--<i class="bi bi-trash-fill"></i>-->
+                {{ _("Delete") }}
+            </a>
+            <a class="btn btn-sm btn-secondary"
+               href="{% url 'account_list' %}">
+                <!--<i class="bi bi-arrow-left-square-fill"></i>-->
+                {% trans "Back to List" %}
+            </a>
+        </div>
+    </div>
+</div>
+{% endblock %}
diff --git a/templates/ledger/coa_accounts/account_form.html b/templates/ledger/coa_accounts/account_form.html
new file mode 100644
index 00000000..7277ed55
--- /dev/null
+++ b/templates/ledger/coa_accounts/account_form.html
@@ -0,0 +1,39 @@
+{% extends "base.html" %}
+{% load i18n %}
+{% load crispy_forms_filters %}
+{% block title %}{% trans "account" %}{% endblock title %}
+
+{% block content %}
+<div class="container my-5">
+    <!-- Display Form Errors -->
+    <div class="card shadow rounded">
+        <div class="card-header bg-primary text-white">
+            <p class="mb-0">
+                {% if account.created %}
+                <!--<i class="bi bi-pencil-square"></i>--> 
+                    {{ _("Edit Account") }}
+                {% else %}
+                <!--<i class="bi bi-person-plus"></i> -->
+                    {{ _("Add Account") }}
+                {% endif %}
+            </p>
+        </div>
+        <div class="card-body">
+            <form method="post" class="form" novalidate>
+                 {% csrf_token %}
+            {{ form|crispy }}
+                {% for error in form.errors %}
+                <div class="text-danger">{{ error }}</div>
+                {% endfor %}
+             <div class="d-flex justify-content-end">
+                    <button class="btn btn-sm btn-success me-1" type="submit">
+                        <!--<i class="bi bi-save"></i> -->
+                        {{ _("Save") }}
+                    </button>
+                 <a href="{{request.META.HTTP_REFERER}}" class="btn btn-sm btn-danger">{% trans "Cancel" %}</a>
+                </div>
+            </form>
+        </div>
+    </div>
+</div>
+{% endblock %}
\ No newline at end of file
diff --git a/templates/ledger/coa_accounts/account_list.html b/templates/ledger/coa_accounts/account_list.html
new file mode 100644
index 00000000..5454c9f3
--- /dev/null
+++ b/templates/ledger/coa_accounts/account_list.html
@@ -0,0 +1,130 @@
+{% extends "base.html" %}
+{% load i18n %}
+{% block title %}{% trans "Accounts" %}{% endblock title %}
+{% block customers %}
+<a class="nav-link active fw-bold">
+    {% trans "Accounts"|capfirst %}
+    <span class="visually-hidden">(current)</span>
+</a>
+{% endblock %}
+{% block content %}
+<div class="d-flex flex-column min-vh-100">
+    <div class="d-flex flex-column flex-sm-grow-1 ms-sm-14 p-4">
+        <main class="d-grid gap-4 p-1">
+            <!-- Search Bar -->
+            <div class="row g-4">
+                <div class="col-12">
+                    <div class="container-fluid p-2">
+                        <form method="get">
+                            <div class="input-group input-group-sm">
+                                <button class="btn btn-sm btn-secondary rounded-start" type="submit">
+                                    {% trans "search" %}
+                                </button>
+                                <input type="text" 
+                                       name="q" 
+                                       class="form-control form-control-sm rounded-end" 
+                                       value="{{ request.GET.q }}" 
+                                       placeholder="{% trans 'Search accounts...' %}" />
+                                {% if request.GET.q %}
+                                <a href="{% url request.resolver_match.view_name %}"
+                                   class="btn btn-sm btn-outline-danger ms-1 rounded">
+                                    <i class="bi bi-x-lg"></i>
+                                </a>
+                                {% endif %}
+                            </div>
+                        </form>
+                    </div>
+                </div>
+            </div>
+
+            <!-- Customer Table -->
+            <div class="row g-4">
+                <div class="col-12">
+                    <div class="card">
+                        <div class="card-header bg-primary text-white">
+                            <h5 class="mb-0">{% trans "Account List" %}</h5>
+                        </div>
+                        <div class="card-body p-0">
+                            <table class="table table-hover table-sm mb-0">
+                                <thead class="table-light">
+                                    <tr>
+                                        <th>{% trans "Name" %}</th>
+                                        <th>{% trans "Code" %}</th>                                        
+                                        <th>{% trans "Balance Type" %}</th>                                        
+                                        <th>{% trans "Active" %}</th>                                        
+                                        <th class="text-center">{% trans "Actions" %}</th>
+                                    </tr>
+                                </thead>
+                                <tbody>
+                                    {% for account in accounts %}
+                                    <tr>
+                                        <td>{{ account.name }}</td>
+                                        <td>{{ account.code }}</td>
+                                        <td>{{ account.balance_type }}</td>
+                                        <td>{{ account.active }}</td>          
+                                        <td class="text-center">
+                                            <a href="{% url 'account_detail' account.pk %}" 
+                                               class="btn btn-sm btn-success">
+                                               {% trans "view" %}
+                                            </a>
+                                        </td>                             
+                                    </tr>
+                                    {% empty %}
+                                    <tr>
+                                        <td colspan="5" class="text-center text-muted">
+                                            {% trans "No account found." %}
+                                        </td>
+                                    </tr>
+                                    {% endfor %}
+                                </tbody>
+                            </table>
+                        </div>
+                        <!-- Pagination -->
+                        {% if is_paginated %}
+                        <div class="card-footer bg-light">
+                            <nav aria-label="Page navigation">
+                                <ul class="pagination pagination-sm justify-content-center mb-0">
+                                    {% if page_obj.has_previous %}
+                                    <li class="page-item">
+                                        <a class="page-link" href="?page={{ page_obj.previous_page_number }}" aria-label="{% trans 'Previous' %}">
+                                            <span aria-hidden="true">&laquo;</span>
+                                        </a>
+                                    </li>
+                                    {% else %}
+                                    <li class="page-item disabled">
+                                        <span class="page-link" aria-hidden="true">&laquo;</span>
+                                    </li>
+                                    {% endif %}
+                                    {% for num in page_obj.paginator.page_range %}
+                                    {% if page_obj.number == num %}
+                                    <li class="page-item active">
+                                        <span class="page-link">{{ num }}</span>
+                                    </li>
+                                    {% else %}
+                                    <li class="page-item">
+                                        <a class="page-link" href="?page={{ num }}">{{ num }}</a>
+                                    </li>
+                                    {% endif %}
+                                    {% endfor %}
+                                    {% if page_obj.has_next %}
+                                    <li class="page-item">
+                                        <a class="page-link" href="?page={{ page_obj.next_page_number }}" aria-label="{% trans 'Next' %}">
+                                            <span aria-hidden="true">&raquo;</span>
+                                        </a>
+                                    </li>
+                                    {% else %}
+                                    <li class="page-item disabled">
+                                        <span class="page-link" aria-hidden="true">&raquo;</span>
+                                    </li>
+                                    {% endif %}
+                                </ul>
+                            </nav>
+                        </div>
+                        {% endif %}
+                    </div>
+                </div>
+            </div>
+        </main>
+    </div>
+</div>
+{% endblock %}
\ No newline at end of file
diff --git a/templates/sales/estimates/estimate_detail.html b/templates/sales/estimates/estimate_detail.html
new file mode 100644
index 00000000..06bd2829
--- /dev/null
+++ b/templates/sales/estimates/estimate_detail.html
@@ -0,0 +1,147 @@
+{% extends "base.html" %}
+{% load i18n %}
+
+{% block title %}{{ _("View Estimate") }}{% endblock title %}
+
+{% block content %}
+     <!-- ============================================-->
+      <!-- <section> begin ============================-->
+        <section class="pt-5 pb-9 bg-body-emphasis dark__bg-gray-1200 border-top">
+            <div class="container-small mt-3">              
+              <div class="d-flex justify-content-between align-items-end mb-4">
+                <h2 class="mb-0">Estimate</h2>
+                <div>
+                  <button class="btn btn-phoenix-primary me-2"><span class="fa-regular fa-paper-plane me-sm-2"></span><span class="d-none d-sm-inline-block">Send Estimate</span></button>
+                  <button class="btn btn-phoenix-secondary"><span class="d-none d-sm-inline-block">Mark As Sent</span></button>
+                </div>
+              </div>
+              <div class="bg-body dark__bg-gray-1100 p-4 mb-4 rounded-2">
+                <div class="row g-4">
+                  <div class="col-12 col-lg-3">
+                    <div class="row g-4 g-lg-2">
+                      <div class="col-12 col-sm-6 col-lg-12">
+                        <div class="row align-items-center g-0">
+                          <div class="col-auto col-lg-6 col-xl-5">
+                            <h6 class="mb-0 me-3">Estimate No :</h6>
+                          </div>
+                          <div class="col-auto col-lg-6 col-xl-7">
+                            <p class="fs-9 text-body-secondary fw-semibold mb-0">#{{estimate.estimate_number}}</p>
+                          </div>
+                        </div>
+                      </div>
+                      <div class="col-12 col-sm-6 col-lg-12">
+                        <div class="row align-items-center g-0">
+                          <div class="col-auto col-lg-6 col-xl-5">
+                            <h6 class="me-3">Estimate Date :</h6>
+                          </div>
+                          <div class="col-auto col-lg-6 col-xl-7">
+                            <p class="fs-9 text-body-secondary fw-semibold mb-0">{{estimate.created}}</p>
+                          </div>
+                        </div>
+                      </div>
+                    </div>
+                  </div>
+                  <div class="col-12 col-sm-6 col-lg-5">
+                    <div class="row align-items-center g-0">
+                        <div class="col-auto col-lg-6 col-xl-5">
+                        <h6 class="mb-2 me-3">Customer :</h6>
+                        <p class="fs-9 text-body-secondary fw-semibold mb-0">{{estimate.customer.customer_name}}</p>                                               
+                      </div>
+                      <div class="col-12 col-lg-4">
+                        <h6 class="mb-2"> Email :</h6>
+                        <p class="fs-9 text-body-secondary fw-semibold mb-0">{{estimate.customer.email}}</p>
+                      </div>                      
+                    </div>
+                  </div>
+                   <div class="col-12 col-sm-6 col-lg-4">
+                    <div class="row g-4">
+                      <div class="col-12 col-lg-6">
+                        <h6 class="mb-2"> Estimate Status :</h6>
+                        <div class="fs-9 text-body-secondary fw-semibold mb-0">
+                          {% if estimate.status == 'draft' %}
+                            <span class="badge text-bg-warning">Draft</span>
+                          {% elif estimate.status == 'sent' %}
+                            <span class="badge text-bg-info">Sent</span>
+                          {% elif estimate.status == 'approved' %}
+                            <span class="badge text-bg-success">Approved</span>
+                          {% elif estimate.status == 'declined' %}
+                            <span class="badge text-bg-danger">Declined</span>
+                          {% endif %}
+                        </div>
+                      </div>                      
+                    </div>
+                  </div>
+                </div>
+              </div>
+              <div class="px-0">
+                <div class="table-responsive scrollbar">
+                  <table id="estimate-table" class="table fs-9 text-body mb-0">
+                    <thead class="bg-body-secondary">                        
+                      <tr>
+                          <th scope="col" style="width: 24px;">#</th>
+                          <th scope="col" style="min-width: 360px;">Item</th>
+                        <th class="text-start" scope="col" style="width: 80px;">Quantity</th>
+                        <th scope="col" style="min-width: 60px;">Unit Price</th>
+                        <th class="ps-5" scope="col" style="min-width: 150px;">Total</th>
+                      </tr>
+                    </thead>
+                    <tbody>
+                        {% for item in estimate.get_itemtxs_data.0 %}
+                            <tr>
+                                <td class="">{{forloop.counter}}</td>
+                                <td class="">{{item.item_model.name}}</td>                                
+                                <td class="align-middle">{{item.ce_quantity}}</td>                                
+                                <td class="align-middle ps-5">{{item.ce_unit_cost_estimate}}</td>
+                                <td class="align-middle text-body-tertiary fw-semibold">{{item.ce_total_amount}}</td>                                
+                            </tr>
+                      {% endfor %}
+                      <tr class="bg-body-secondary total-sum">
+                        <td class="align-middle ps-4 fw-bold text-body-highlight" colspan="4">Grand Total</td>                                                                                                
+                        <td class="align-middle text-start fw-bold">                            
+                        <span id="grand-total">0.00</span>                            
+                        </td>                        
+                      </tr>                                                                  
+                    </tbody>
+                  </table>
+                </div>                
+                 
+                </div>
+              </div>
+            </div>
+            <!-- end of .container-->
+    
+          </section>
+          <!-- <section> close ============================-->
+          <!-- ============================================-->
+{% endblock %}
+
+{% block extra_js %}
+<script>
+    function calculateTotals() {
+        const table = document.getElementById('estimate-table');
+        const rows = table.getElementsByTagName('tbody')[0].rows;
+        let grandTotal = 0;
+
+        for (let row of rows) {
+            // Ensure the row has the expected number of cells
+            if (row.cells.length >= 5) {
+                const quantity = parseFloat(row.cells[2].textContent); // Quantity column
+                const unitPrice = parseFloat(row.cells[3].textContent); // Unit Price column
+
+                if (!isNaN(quantity) && !isNaN(unitPrice)) {
+                    const total = quantity * unitPrice;
+                    row.cells[4].textContent = total.toFixed(2); // Populate Total column
+                    grandTotal += total; // Add to grand total
+                }
+            }
+        }
+
+        // Display the grand total
+        document.getElementById('grand-total').textContent = grandTotal.toFixed(2);
+    }
+
+
+    // Run the function on page load
+    window.onload = calculateTotals;
+    </script>
+{% endblock %}
\ No newline at end of file
diff --git a/templates/sales/estimates/estimate_form.html b/templates/sales/estimates/estimate_form.html
new file mode 100644
index 00000000..0af7239b
--- /dev/null
+++ b/templates/sales/estimates/estimate_form.html
@@ -0,0 +1,58 @@
+{% extends "base.html" %}
+{% load crispy_forms_filters %}
+{% load i18n static %}
+
+{% block title %}{{ _("Create Estimate") }}{% endblock title %}
+
+{% block content %}
+<div class="container mt-4">
+    <h3 class="text-center">{% trans "Create Estimate" %}</h3>
+    <form id="mainForm" method="post" class="needs-validation" novalidate>
+        {% csrf_token %}
+        <div class="row g-3">
+            {{ form|crispy }}            
+            <div class="container mt-5">
+                <div id="formContainer">
+                    <h3 class="text-start">Unit Items</h3>
+                    <div class="form-container row g-3 mb-3 mt-5">
+                        <div class="mb-2 col-sm-2">
+                            <select class="form-control item" name="item[]" required>
+                                {% for item in items %}
+                                    <option value="{{ item.pk }}">{{ item.name }}</option>
+                                {% endfor %}
+                            </select>
+                        </div>
+                        <div class="mb-2 col-sm-2">
+                            <input class="form-control quantity" type="number" placeholder="Quantity" name="quantity[]" required>
+                        </div>
+                        <div class="mb-2 col-sm-2">
+                            <input class="form-control unitCost" type="number" placeholder="Unit Cost" name="unitCost[]" step="0.01" required>
+                        </div>
+                        <div class="mb-2 col-sm-2">
+                            <input class="form-control unitSalesPrice" type="number" placeholder="Unit Sales Price" name="unitSalesPrice[]" step="0.01" required>
+                        </div>
+                        <div class="mb-2 col-sm-2">
+                            <input class="form-control totalCost" type="number" placeholder="Total Cost" name="totalCost[]" readonly>
+                        </div>
+                        <div class="mb-2 col-sm-1">
+                            <input class="form-control totalRevenue" type="number" placeholder="Total Revenue" name="totalRevenue[]" readonly>
+                        </div>
+                        <div class="mb-2 col-sm-1">
+                            <button class="btn btn-danger removeBtn">Remove</button>
+                        </div>
+                    </div>
+                </div>
+                <div class="col-12">
+                    <button id="addMoreBtn" class="btn btn-primary">Add More</button>
+                </div>
+            </div>
+        </div>
+
+        <!-- Buttons -->
+        <div class="mt-5 text-center">
+            <button type="submit" class="btn btn-success me-2">{% trans "Save" %}</button>
+            <a href="{% url 'estimate_list' %}" class="btn btn-secondary">{% trans "Cancel" %}</a>
+        </div>
+    </form>
+</div>
+{% endblock %}
\ No newline at end of file
diff --git a/templates/sales/estimates/estimate_list.html b/templates/sales/estimates/estimate_list.html
new file mode 100644
index 00000000..62cce2b1
--- /dev/null
+++ b/templates/sales/estimates/estimate_list.html
@@ -0,0 +1,50 @@
+{% extends "base.html" %}
+{% load i18n static %}
+
+{% block title %}{{ _("Quotations") }}{% endblock title %}
+
+{% block content %}
+<div class="container mt-4">
+    <h3 class="text-center">{% trans "Quotations" %}</h3>
+    <div class="mx-n4 px-4 mx-lg-n6 px-lg-6 bg-body-emphasis pt-7 border-y">
+
+    <div class="table-responsive mx-n1 px-1 scrollbar">
+        <table class="table fs-9 mb-0 border-top border-translucent">
+            <thead>
+                <tr>
+                    <th class="sort white-space-nowrap align-middle" scope="col">{% trans "Estimate Number" %}</th>
+                    <th class="sort white-space-nowrap align-middle" scope="col">{% trans "Customer" %}</th>
+                    <th class="sort white-space-nowrap align-middle" scope="col">{% trans "Status" %}</th>
+                    <th class="sort white-space-nowrap align-middle" scope="col">{% trans "Status Date" %}</th>
+                    <th class="sort white-space-nowrap align-middle" scope="col">{% trans "Created" %}</th>                    
+                    <th class="sort white-space-nowrap align-middle" scope="col">{% trans "Actions" %}</th>
+                </tr>
+            </thead>
+            <tbody class="list">
+                {% for estimate in estimates %}
+                <tr class="hover-actions-trigger btn-reveal-trigger position-static">                                 
+                    <td class="align-middle product white-space-nowrap py-0">{{ estimate.estimate_number }}</td>
+                    <td class="align-middle product white-space-nowrap">{{ estimate.customer }}</td>                                                            
+                    <td class="align-middle product white-space-nowrap">{{ estimate.status }}</td>                                                            
+                    <td class="align-middle product white-space-nowrap">{{ estimate.get_status_action_date }}</td>                                                            
+                    <td class="align-middle product white-space-nowrap">{{ estimate.created }}</td>    
+                    <td class="text-center">
+                        <a href="{% url 'estimate_detail' estimate.pk %}" 
+                           class="btn btn-sm btn-success">
+                           {% trans "view" %}
+                        </a>
+                    </td>                                                            
+                </tr>
+                {% empty %}
+                <tr>
+                    <td colspan="6" class="text-center">{% trans "No Quotations Found" %}</td>
+                </tr>
+                {% endfor %}
+            </tbody>
+        </table>
+    </div>
+    <div class="d-flex justify-content-center">        
+    </div>
+    </div>
+</div>
+{% endblock %}
\ No newline at end of file