feat: Add data-entry-app for fiscal receipts with approval workflow

New application for entering fiscal receipts (bonuri fiscale) with:

Backend (FastAPI + SQLModel + Alembic):
- Receipt, ReceiptAttachment, AccountingEntry models
- CRUD operations with async SQLite database
- Workflow: DRAFT → PENDING_REVIEW → APPROVED/REJECTED
- Auto-generation of accounting entries with VAT calculation
- File upload support (images, PDFs)
- Predefined expense types (Fuel, Materials, Office, etc.)
- Nomenclature service for partners, accounts, cash registers

Frontend (Vue.js 3 + PrimeVue + Pinia):
- ReceiptsListView with filters and stats
- ReceiptCreateView with image upload
- ReceiptDetailView with accounting entries
- ReceiptApprovalView for accountant approval

Documentation:
- REQUIREMENTS.md with functional specifications
- ARCHITECTURE.md with technical decisions
- CLAUDE.md for AI assistant guidance

Phase 1 MVP uses SQLite, prepared for Oracle integration in Phase 2.

🤖 Generated with [Claude Code](https://claude.com/claude-code)

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

data-entry-app/backend/app/__init__.py

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+# Data Entry App - Backend

data-entry-app/backend/app/config.py

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+"""Application configuration using pydantic-settings."""
+
+import os
+from pathlib import Path
+from typing import List
+from pydantic_settings import BaseSettings
+from functools import lru_cache
+
+
+class Settings(BaseSettings):
+    """Application settings loaded from environment variables."""
+
+    # App info
+    app_name: str = "Data Entry API"
+    app_version: str = "1.0.0"
+    debug: bool = False
+
+    # API
+    api_host: str = "0.0.0.0"
+    api_port: int = 8003
+
+    # SQLite Database
+    sqlite_database_path: str = "data/receipts.db"
+
+    # File uploads
+    upload_path: str = "data/uploads"
+    max_upload_size_mb: int = 10
+    allowed_mime_types: List[str] = [
+        "image/jpeg",
+        "image/png",
+        "image/gif",
+        "image/webp",
+        "application/pdf",
+    ]
+
+    # Oracle Database (for nomenclatures)
+    oracle_user: str = ""
+    oracle_password: str = ""
+    oracle_host: str = "localhost"
+    oracle_port: int = 1526
+    oracle_sid: str = "ROA"
+
+    # JWT Authentication
+    jwt_secret_key: str = "change-me-in-production"
+    jwt_algorithm: str = "HS256"
+    jwt_expire_minutes: int = 480
+
+    # CORS
+    cors_origins: str = "http://localhost:3010,http://localhost:3000"
+
+    class Config:
+        env_file = ".env"
+        env_file_encoding = "utf-8"
+        extra = "ignore"
+
+    @property
+    def database_url(self) -> str:
+        """Get SQLite database URL for async."""
+        return f"sqlite+aiosqlite:///{self.sqlite_database_path}"
+
+    @property
+    def sync_database_url(self) -> str:
+        """Get SQLite database URL for sync operations (Alembic)."""
+        return f"sqlite:///{self.sqlite_database_path}"
+
+    @property
+    def upload_path_resolved(self) -> Path:
+        """Get resolved upload path."""
+        path = Path(self.upload_path)
+        path.mkdir(parents=True, exist_ok=True)
+        return path
+
+    @property
+    def max_upload_size_bytes(self) -> int:
+        """Get max upload size in bytes."""
+        return self.max_upload_size_mb * 1024 * 1024
+
+    @property
+    def cors_origins_list(self) -> List[str]:
+        """Get CORS origins as list."""
+        return [origin.strip() for origin in self.cors_origins.split(",")]
+
+    @property
+    def oracle_dsn(self) -> str:
+        """Get Oracle DSN string."""
+        return f"{self.oracle_host}:{self.oracle_port}/{self.oracle_sid}"
+
+
+@lru_cache()
+def get_settings() -> Settings:
+    """Get cached settings instance."""
+    return Settings()
+
+
+# Convenience instance
+settings = get_settings()

data-entry-app/backend/app/db/__init__.py

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+# Database module
+from .database import get_session, init_db, engine
+
+__all__ = ["get_session", "init_db", "engine"]

data-entry-app/backend/app/db/crud/__init__.py

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+# CRUD operations
+from .receipt import ReceiptCRUD
+from .attachment import AttachmentCRUD
+from .accounting_entry import AccountingEntryCRUD
+
+__all__ = [
+    "ReceiptCRUD",
+    "AttachmentCRUD",
+    "AccountingEntryCRUD",
+]

data-entry-app/backend/app/db/crud/accounting_entry.py

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+"""CRUD operations for accounting entries."""
+
+from datetime import datetime
+from typing import Optional, List
+
+from sqlalchemy import select, delete
+from sqlalchemy.ext.asyncio import AsyncSession
+
+from app.db.models.accounting_entry import AccountingEntry, EntryType
+from app.schemas.receipt import AccountingEntryCreate, AccountingEntryUpdate
+
+
+class AccountingEntryCRUD:
+    """CRUD operations for AccountingEntry model."""
+
+    @staticmethod
+    async def create(
+        session: AsyncSession,
+        receipt_id: int,
+        data: AccountingEntryCreate,
+        sort_order: int = 0,
+        is_auto_generated: bool = True,
+    ) -> AccountingEntry:
+        """Create a new accounting entry."""
+        entry = AccountingEntry(
+            receipt_id=receipt_id,
+            entry_type=data.entry_type,
+            account_code=data.account_code,
+            account_name=data.account_name,
+            amount=data.amount,
+            partner_id=data.partner_id,
+            cost_center_id=data.cost_center_id,
+            is_auto_generated=is_auto_generated,
+            sort_order=sort_order,
+        )
+
+        session.add(entry)
+        await session.commit()
+        await session.refresh(entry)
+        return entry
+
+    @staticmethod
+    async def create_bulk(
+        session: AsyncSession,
+        receipt_id: int,
+        entries: List[AccountingEntryCreate],
+        is_auto_generated: bool = True,
+    ) -> List[AccountingEntry]:
+        """Create multiple accounting entries at once."""
+        created_entries = []
+
+        for idx, entry_data in enumerate(entries):
+            entry = AccountingEntry(
+                receipt_id=receipt_id,
+                entry_type=entry_data.entry_type,
+                account_code=entry_data.account_code,
+                account_name=entry_data.account_name,
+                amount=entry_data.amount,
+                partner_id=entry_data.partner_id,
+                cost_center_id=entry_data.cost_center_id,
+                is_auto_generated=is_auto_generated,
+                sort_order=idx,
+            )
+            session.add(entry)
+            created_entries.append(entry)
+
+        await session.commit()
+
+        for entry in created_entries:
+            await session.refresh(entry)
+
+        return created_entries
+
+    @staticmethod
+    async def get_by_id(
+        session: AsyncSession,
+        entry_id: int,
+    ) -> Optional[AccountingEntry]:
+        """Get accounting entry by ID."""
+        query = select(AccountingEntry).where(AccountingEntry.id == entry_id)
+        result = await session.execute(query)
+        return result.scalar_one_or_none()
+
+    @staticmethod
+    async def get_by_receipt_id(
+        session: AsyncSession,
+        receipt_id: int,
+    ) -> List[AccountingEntry]:
+        """Get all accounting entries for a receipt."""
+        query = select(AccountingEntry).where(
+            AccountingEntry.receipt_id == receipt_id
+        ).order_by(AccountingEntry.sort_order.asc())
+
+        result = await session.execute(query)
+        return list(result.scalars().all())
+
+    @staticmethod
+    async def update(
+        session: AsyncSession,
+        entry: AccountingEntry,
+        data: AccountingEntryUpdate,
+        modified_by: str,
+    ) -> AccountingEntry:
+        """Update an accounting entry."""
+        update_data = data.model_dump(exclude_unset=True)
+
+        for field, value in update_data.items():
+            setattr(entry, field, value)
+
+        entry.is_auto_generated = False
+        entry.modified_by = modified_by
+        entry.modified_at = datetime.utcnow()
+
+        session.add(entry)
+        await session.commit()
+        await session.refresh(entry)
+        return entry
+
+    @staticmethod
+    async def delete(session: AsyncSession, entry: AccountingEntry) -> bool:
+        """Delete an accounting entry."""
+        await session.delete(entry)
+        await session.commit()
+        return True
+
+    @staticmethod
+    async def delete_all_for_receipt(session: AsyncSession, receipt_id: int) -> int:
+        """Delete all accounting entries for a receipt."""
+        query = delete(AccountingEntry).where(AccountingEntry.receipt_id == receipt_id)
+        result = await session.execute(query)
+        await session.commit()
+        return result.rowcount
+
+    @staticmethod
+    async def replace_all_for_receipt(
+        session: AsyncSession,
+        receipt_id: int,
+        entries: List[AccountingEntryCreate],
+        modified_by: str,
+    ) -> List[AccountingEntry]:
+        """Replace all entries for a receipt with new ones."""
+        # Delete existing entries
+        await AccountingEntryCRUD.delete_all_for_receipt(session, receipt_id)
+
+        # Create new entries (marked as manually modified)
+        created_entries = []
+
+        for idx, entry_data in enumerate(entries):
+            entry = AccountingEntry(
+                receipt_id=receipt_id,
+                entry_type=entry_data.entry_type,
+                account_code=entry_data.account_code,
+                account_name=entry_data.account_name,
+                amount=entry_data.amount,
+                partner_id=entry_data.partner_id,
+                cost_center_id=entry_data.cost_center_id,
+                is_auto_generated=False,
+                modified_by=modified_by,
+                modified_at=datetime.utcnow(),
+                sort_order=idx,
+            )
+            session.add(entry)
+            created_entries.append(entry)
+
+        await session.commit()
+
+        for entry in created_entries:
+            await session.refresh(entry)
+
+        return created_entries
+
+    @staticmethod
+    async def validate_entries(entries: List[AccountingEntryCreate]) -> tuple[bool, str]:
+        """
+        Validate accounting entries.
+        Returns (is_valid, error_message).
+        """
+        if not entries:
+            return False, "At least one entry is required"
+
+        total_debit = sum(
+            e.amount for e in entries if e.entry_type == EntryType.DEBIT
+        )
+        total_credit = sum(
+            e.amount for e in entries if e.entry_type == EntryType.CREDIT
+        )
+
+        # Check balance (debit should equal credit)
+        if abs(total_debit - total_credit) > 0.01:
+            return False, f"Entries not balanced: Debit={total_debit}, Credit={total_credit}"
+
+        # Check for valid account codes
+        for entry in entries:
+            if not entry.account_code or len(entry.account_code) < 3:
+                return False, f"Invalid account code: {entry.account_code}"
+
+        return True, ""

data-entry-app/backend/app/db/crud/attachment.py

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+"""CRUD operations for receipt attachments."""
+
+import os
+import uuid
+import aiofiles
+from datetime import datetime
+from pathlib import Path
+from typing import Optional, List
+
+from sqlalchemy import select
+from sqlalchemy.ext.asyncio import AsyncSession
+from fastapi import UploadFile
+
+from app.db.models.receipt import ReceiptAttachment
+from app.config import settings
+
+
+class AttachmentCRUD:
+    """CRUD operations for ReceiptAttachment model."""
+
+    @staticmethod
+    def _generate_stored_filename(original_filename: str) -> str:
+        """Generate unique filename for storage."""
+        ext = Path(original_filename).suffix.lower()
+        return f"{uuid.uuid4()}{ext}"
+
+    @staticmethod
+    def _get_upload_path(stored_filename: str) -> Path:
+        """Get full path for storing file, organized by year/month."""
+        now = datetime.utcnow()
+        relative_path = Path(str(now.year)) / f"{now.month:02d}"
+        full_path = settings.upload_path_resolved / relative_path
+
+        # Ensure directory exists
+        full_path.mkdir(parents=True, exist_ok=True)
+
+        return relative_path / stored_filename
+
+    @staticmethod
+    async def create(
+        session: AsyncSession,
+        receipt_id: int,
+        file: UploadFile,
+    ) -> ReceiptAttachment:
+        """Create attachment by saving file and creating DB record."""
+        # Generate stored filename
+        stored_filename = AttachmentCRUD._generate_stored_filename(file.filename or "upload")
+
+        # Get relative path
+        relative_path = AttachmentCRUD._get_upload_path(stored_filename)
+
+        # Full path for saving
+        full_path = settings.upload_path_resolved / relative_path
+
+        # Read file content
+        content = await file.read()
+        file_size = len(content)
+
+        # Validate file size
+        if file_size > settings.max_upload_size_bytes:
+            raise ValueError(f"File too large. Maximum size is {settings.max_upload_size_mb}MB")
+
+        # Validate MIME type
+        mime_type = file.content_type or "application/octet-stream"
+        if mime_type not in settings.allowed_mime_types:
+            raise ValueError(f"File type not allowed: {mime_type}")
+
+        # Save file
+        async with aiofiles.open(full_path, "wb") as f:
+            await f.write(content)
+
+        # Create DB record
+        attachment = ReceiptAttachment(
+            receipt_id=receipt_id,
+            filename=file.filename or "upload",
+            stored_filename=stored_filename,
+            file_path=str(relative_path),
+            file_size=file_size,
+            mime_type=mime_type,
+        )
+
+        session.add(attachment)
+        await session.commit()
+        await session.refresh(attachment)
+
+        return attachment
+
+    @staticmethod
+    async def get_by_id(
+        session: AsyncSession,
+        attachment_id: int,
+    ) -> Optional[ReceiptAttachment]:
+        """Get attachment by ID."""
+        query = select(ReceiptAttachment).where(ReceiptAttachment.id == attachment_id)
+        result = await session.execute(query)
+        return result.scalar_one_or_none()
+
+    @staticmethod
+    async def get_by_receipt_id(
+        session: AsyncSession,
+        receipt_id: int,
+    ) -> List[ReceiptAttachment]:
+        """Get all attachments for a receipt."""
+        query = select(ReceiptAttachment).where(
+            ReceiptAttachment.receipt_id == receipt_id
+        ).order_by(ReceiptAttachment.uploaded_at.asc())
+
+        result = await session.execute(query)
+        return list(result.scalars().all())
+
+    @staticmethod
+    def get_file_path(attachment: ReceiptAttachment) -> Path:
+        """Get full file path for an attachment."""
+        return settings.upload_path_resolved / attachment.file_path
+
+    @staticmethod
+    async def delete(session: AsyncSession, attachment: ReceiptAttachment) -> bool:
+        """Delete attachment (file and DB record)."""
+        # Delete file
+        file_path = AttachmentCRUD.get_file_path(attachment)
+        if file_path.exists():
+            os.remove(file_path)
+
+        # Delete DB record
+        await session.delete(attachment)
+        await session.commit()
+
+        return True
+
+    @staticmethod
+    async def delete_all_for_receipt(session: AsyncSession, receipt_id: int) -> int:
+        """Delete all attachments for a receipt."""
+        attachments = await AttachmentCRUD.get_by_receipt_id(session, receipt_id)
+        count = 0
+
+        for attachment in attachments:
+            await AttachmentCRUD.delete(session, attachment)
+            count += 1
+
+        return count

data-entry-app/backend/app/db/crud/receipt.py

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+"""CRUD operations for receipts."""
+
+from datetime import datetime, date
+from typing import Optional, List, Tuple
+from sqlalchemy import select, func, or_
+from sqlalchemy.ext.asyncio import AsyncSession
+from sqlalchemy.orm import selectinload
+
+from app.db.models.receipt import Receipt, ReceiptStatus
+from app.schemas.receipt import ReceiptCreate, ReceiptUpdate, ReceiptFilter
+
+
+class ReceiptCRUD:
+    """CRUD operations for Receipt model."""
+
+    @staticmethod
+    async def create(
+        session: AsyncSession,
+        data: ReceiptCreate,
+        created_by: str,
+    ) -> Receipt:
+        """Create a new receipt."""
+        receipt = Receipt(
+            **data.model_dump(),
+            created_by=created_by,
+            status=ReceiptStatus.DRAFT,
+        )
+        session.add(receipt)
+        await session.commit()
+        await session.refresh(receipt)
+        return receipt
+
+    @staticmethod
+    async def get_by_id(
+        session: AsyncSession,
+        receipt_id: int,
+        include_relations: bool = True,
+    ) -> Optional[Receipt]:
+        """Get receipt by ID, optionally with relationships."""
+        query = select(Receipt).where(Receipt.id == receipt_id)
+
+        if include_relations:
+            query = query.options(
+                selectinload(Receipt.attachments),
+                selectinload(Receipt.entries),
+            )
+
+        result = await session.execute(query)
+        return result.scalar_one_or_none()
+
+    @staticmethod
+    async def get_list(
+        session: AsyncSession,
+        filters: ReceiptFilter,
+    ) -> Tuple[List[Receipt], int]:
+        """Get paginated list of receipts with filters."""
+        # Base query
+        query = select(Receipt).options(
+            selectinload(Receipt.attachments),
+            selectinload(Receipt.entries),
+        )
+
+        # Apply filters
+        if filters.status:
+            query = query.where(Receipt.status == filters.status)
+
+        if filters.company_id:
+            query = query.where(Receipt.company_id == filters.company_id)
+
+        if filters.created_by:
+            query = query.where(Receipt.created_by == filters.created_by)
+
+        if filters.date_from:
+            query = query.where(Receipt.receipt_date >= filters.date_from)
+
+        if filters.date_to:
+            query = query.where(Receipt.receipt_date <= filters.date_to)
+
+        if filters.search:
+            search_term = f"%{filters.search}%"
+            query = query.where(
+                or_(
+                    Receipt.description.ilike(search_term),
+                    Receipt.partner_name.ilike(search_term),
+                    Receipt.receipt_number.ilike(search_term),
+                )
+            )
+
+        # Count total
+        count_query = select(func.count()).select_from(query.subquery())
+        total_result = await session.execute(count_query)
+        total = total_result.scalar() or 0
+
+        # Apply pagination and ordering
+        query = query.order_by(Receipt.created_at.desc())
+        offset = (filters.page - 1) * filters.page_size
+        query = query.offset(offset).limit(filters.page_size)
+
+        # Execute
+        result = await session.execute(query)
+        receipts = result.scalars().all()
+
+        return list(receipts), total
+
+    @staticmethod
+    async def get_pending_review(
+        session: AsyncSession,
+        company_id: Optional[int] = None,
+    ) -> List[Receipt]:
+        """Get all receipts pending review."""
+        query = select(Receipt).where(
+            Receipt.status == ReceiptStatus.PENDING_REVIEW
+        ).options(
+            selectinload(Receipt.attachments),
+            selectinload(Receipt.entries),
+        )
+
+        if company_id:
+            query = query.where(Receipt.company_id == company_id)
+
+        query = query.order_by(Receipt.submitted_at.asc())
+
+        result = await session.execute(query)
+        return list(result.scalars().all())
+
+    @staticmethod
+    async def update(
+        session: AsyncSession,
+        receipt: Receipt,
+        data: ReceiptUpdate,
+    ) -> Receipt:
+        """Update receipt fields."""
+        update_data = data.model_dump(exclude_unset=True)
+
+        for field, value in update_data.items():
+            setattr(receipt, field, value)
+
+        receipt.updated_at = datetime.utcnow()
+
+        session.add(receipt)
+        await session.commit()
+        await session.refresh(receipt)
+        return receipt
+
+    @staticmethod
+    async def update_status(
+        session: AsyncSession,
+        receipt: Receipt,
+        new_status: ReceiptStatus,
+        reviewed_by: Optional[str] = None,
+        rejection_reason: Optional[str] = None,
+    ) -> Receipt:
+        """Update receipt workflow status."""
+        receipt.status = new_status
+        receipt.updated_at = datetime.utcnow()
+
+        if new_status == ReceiptStatus.PENDING_REVIEW:
+            receipt.submitted_at = datetime.utcnow()
+
+        if new_status in [ReceiptStatus.APPROVED, ReceiptStatus.REJECTED]:
+            receipt.reviewed_by = reviewed_by
+            receipt.reviewed_at = datetime.utcnow()
+
+        if new_status == ReceiptStatus.REJECTED:
+            receipt.rejection_reason = rejection_reason
+
+        if new_status == ReceiptStatus.DRAFT:
+            # Reset review fields when moving back to draft
+            receipt.rejection_reason = None
+
+        session.add(receipt)
+        await session.commit()
+        await session.refresh(receipt)
+        return receipt
+
+    @staticmethod
+    async def delete(session: AsyncSession, receipt: Receipt) -> bool:
+        """Delete a receipt (cascade deletes attachments and entries)."""
+        await session.delete(receipt)
+        await session.commit()
+        return True
+
+    @staticmethod
+    async def can_edit(receipt: Receipt, username: str) -> bool:
+        """Check if user can edit receipt."""
+        # Only DRAFT receipts can be edited
+        if receipt.status != ReceiptStatus.DRAFT:
+            return False
+
+        # Only creator can edit their own drafts
+        return receipt.created_by == username
+
+    @staticmethod
+    async def can_delete(receipt: Receipt, username: str) -> bool:
+        """Check if user can delete receipt."""
+        # Only DRAFT receipts can be deleted
+        if receipt.status != ReceiptStatus.DRAFT:
+            return False
+
+        # Only creator can delete their own drafts
+        return receipt.created_by == username
+
+    @staticmethod
+    async def can_submit(receipt: Receipt, username: str) -> bool:
+        """Check if user can submit receipt for review."""
+        # Only DRAFT or REJECTED receipts can be submitted
+        if receipt.status not in [ReceiptStatus.DRAFT, ReceiptStatus.REJECTED]:
+            return False
+
+        # Only creator can submit their own receipts
+        return receipt.created_by == username
+
+    @staticmethod
+    async def get_stats(
+        session: AsyncSession,
+        company_id: int,
+        created_by: Optional[str] = None,
+    ) -> dict:
+        """Get receipt statistics."""
+        base_query = select(
+            Receipt.status,
+            func.count(Receipt.id).label("count"),
+            func.sum(Receipt.amount).label("total_amount"),
+        ).where(
+            Receipt.company_id == company_id
+        )
+
+        if created_by:
+            base_query = base_query.where(Receipt.created_by == created_by)
+
+        query = base_query.group_by(Receipt.status)
+        result = await session.execute(query)
+        rows = result.all()
+
+        stats = {
+            "draft": {"count": 0, "amount": 0},
+            "pending_review": {"count": 0, "amount": 0},
+            "approved": {"count": 0, "amount": 0},
+            "rejected": {"count": 0, "amount": 0},
+            "synced": {"count": 0, "amount": 0},
+            "total": {"count": 0, "amount": 0},
+        }
+
+        for row in rows:
+            status_key = row.status.value
+            stats[status_key] = {
+                "count": row.count,
+                "amount": float(row.total_amount or 0),
+            }
+            stats["total"]["count"] += row.count
+            stats["total"]["amount"] += float(row.total_amount or 0)
+
+        return stats

data-entry-app/backend/app/db/database.py

@@ -0,0 +1,49 @@
+"""Database configuration and session management using SQLModel."""
+
+from pathlib import Path
+from typing import AsyncGenerator
+from sqlalchemy.ext.asyncio import create_async_engine, AsyncSession
+from sqlalchemy.orm import sessionmaker
+from sqlmodel import SQLModel
+
+from app.config import settings
+
+
+# Create async engine
+engine = create_async_engine(
+    settings.database_url,
+    echo=settings.debug,
+    future=True,
+)
+
+# Create async session factory
+async_session_maker = sessionmaker(
+    engine,
+    class_=AsyncSession,
+    expire_on_commit=False,
+)
+
+
+async def init_db() -> None:
+    """Initialize database - create tables if they don't exist."""
+    # Ensure data directory exists
+    db_path = Path(settings.sqlite_database_path)
+    db_path.parent.mkdir(parents=True, exist_ok=True)
+
+    async with engine.begin() as conn:
+        await conn.run_sync(SQLModel.metadata.create_all)
+
+
+async def get_session() -> AsyncGenerator[AsyncSession, None]:
+    """Get async database session for dependency injection."""
+    async with async_session_maker() as session:
+        try:
+            yield session
+        finally:
+            await session.close()
+
+
+# Convenience function for manual session usage
+async def get_db_session() -> AsyncSession:
+    """Get a new database session (manual management)."""
+    return async_session_maker()

data-entry-app/backend/app/db/models/__init__.py

@@ -0,0 +1,13 @@
+# Database models
+from .receipt import Receipt, ReceiptAttachment, ReceiptStatus, ReceiptType, ReceiptDirection
+from .accounting_entry import AccountingEntry, EntryType
+
+__all__ = [
+    "Receipt",
+    "ReceiptAttachment",
+    "ReceiptStatus",
+    "ReceiptType",
+    "ReceiptDirection",
+    "AccountingEntry",
+    "EntryType",
+]

data-entry-app/backend/app/db/models/accounting_entry.py

@@ -0,0 +1,49 @@
+"""AccountingEntry SQLModel model for proposed accounting entries."""
+
+from datetime import datetime
+from decimal import Decimal
+from enum import Enum
+from typing import Optional, TYPE_CHECKING
+
+from sqlmodel import SQLModel, Field, Relationship
+
+if TYPE_CHECKING:
+    from .receipt import Receipt
+
+
+class EntryType(str, Enum):
+    """Type of accounting entry."""
+    DEBIT = "debit"
+    CREDIT = "credit"
+
+
+class AccountingEntry(SQLModel, table=True):
+    """Proposed accounting entry for a receipt."""
+
+    __tablename__ = "accounting_entries"
+
+    id: Optional[int] = Field(default=None, primary_key=True)
+    receipt_id: int = Field(foreign_key="receipts.id", index=True)
+
+    # Account
+    entry_type: EntryType
+    account_code: str = Field(max_length=20)  # e.g., 6022, 5311, 4426
+    account_name: Optional[str] = Field(default=None, max_length=200)  # Cache: "Cheltuieli combustibil"
+
+    # Amount
+    amount: Decimal = Field(decimal_places=2, max_digits=15)
+
+    # Analytics (optional)
+    partner_id: Optional[int] = Field(default=None)
+    cost_center_id: Optional[int] = Field(default=None)
+
+    # Entry metadata
+    is_auto_generated: bool = Field(default=True)  # True if system-generated
+    modified_by: Optional[str] = Field(default=None, max_length=100)  # Username if modified
+    modified_at: Optional[datetime] = Field(default=None)
+
+    # Order for display
+    sort_order: int = Field(default=0)
+
+    # Relationship
+    receipt: Optional["Receipt"] = Relationship(back_populates="entries")

data-entry-app/backend/app/db/models/receipt.py

@@ -0,0 +1,110 @@
+"""Receipt and ReceiptAttachment SQLModel models."""
+
+from datetime import datetime, date
+from decimal import Decimal
+from enum import Enum
+from typing import Optional, List, TYPE_CHECKING
+
+from sqlmodel import SQLModel, Field, Relationship
+
+
+class ReceiptType(str, Enum):
+    """Type of receipt document."""
+    BON_FISCAL = "bon_fiscal"
+    CHITANTA = "chitanta"
+
+
+class ReceiptDirection(str, Enum):
+    """Direction of receipt - expense or income."""
+    CHELTUIALA = "cheltuiala"  # Expense (receipt from supplier)
+    INCASARE = "incasare"      # Income (receipt issued to client)
+
+
+class ReceiptStatus(str, Enum):
+    """Workflow status of receipt."""
+    DRAFT = "draft"                    # User is filling in data
+    PENDING_REVIEW = "pending_review"  # Awaiting accountant approval
+    APPROVED = "approved"              # Approved by accountant
+    REJECTED = "rejected"              # Rejected by accountant
+    SYNCED = "synced"                  # Synced to Oracle (Phase 2)
+
+
+if TYPE_CHECKING:
+    from .accounting_entry import AccountingEntry
+
+
+class Receipt(SQLModel, table=True):
+    """Receipt (Bon Fiscal / Chitanta) with approval workflow."""
+
+    __tablename__ = "receipts"
+
+    id: Optional[int] = Field(default=None, primary_key=True)
+
+    # Document identification
+    receipt_type: ReceiptType = Field(default=ReceiptType.BON_FISCAL)
+    direction: ReceiptDirection = Field(default=ReceiptDirection.CHELTUIALA)
+    receipt_number: Optional[str] = Field(default=None, max_length=50)
+    receipt_series: Optional[str] = Field(default=None, max_length=20)
+
+    # Main data
+    receipt_date: date
+    amount: Decimal = Field(decimal_places=2, max_digits=15)
+    description: Optional[str] = Field(default=None, max_length=500)
+
+    # Expense type (for auto-generating accounting entries)
+    expense_type_code: Optional[str] = Field(default=None, max_length=20)
+
+    # Oracle references (nomenclatures)
+    company_id: int
+    partner_id: Optional[int] = Field(default=None)
+    partner_name: Optional[str] = Field(default=None, max_length=200)  # Cache for display
+    cash_register_id: Optional[int] = Field(default=None)  # Cash/Bank ID from Oracle
+    cash_register_name: Optional[str] = Field(default=None, max_length=100)  # Cache for display
+    cash_register_account: Optional[str] = Field(default=None, max_length=20)  # Account code (5311, 5121)
+
+    # Workflow
+    status: ReceiptStatus = Field(default=ReceiptStatus.DRAFT)
+    created_by: str = Field(max_length=100)  # Username of creator
+    created_at: datetime = Field(default_factory=datetime.utcnow)
+    updated_at: datetime = Field(default_factory=datetime.utcnow)
+    submitted_at: Optional[datetime] = Field(default=None)  # When submitted for approval
+
+    # Approval
+    reviewed_by: Optional[str] = Field(default=None, max_length=100)  # Accountant username
+    reviewed_at: Optional[datetime] = Field(default=None)
+    rejection_reason: Optional[str] = Field(default=None, max_length=500)  # Reason for rejection
+
+    # Phase 2 - Oracle sync
+    oracle_synced_at: Optional[datetime] = Field(default=None)
+    oracle_act_id: Optional[int] = Field(default=None)
+    oracle_error: Optional[str] = Field(default=None, max_length=500)
+
+    # Relationships
+    attachments: List["ReceiptAttachment"] = Relationship(
+        back_populates="receipt",
+        sa_relationship_kwargs={"cascade": "all, delete-orphan"}
+    )
+    entries: List["AccountingEntry"] = Relationship(
+        back_populates="receipt",
+        sa_relationship_kwargs={"cascade": "all, delete-orphan"}
+    )
+
+
+class ReceiptAttachment(SQLModel, table=True):
+    """Attachment (photo or PDF) for a receipt."""
+
+    __tablename__ = "receipt_attachments"
+
+    id: Optional[int] = Field(default=None, primary_key=True)
+    receipt_id: int = Field(foreign_key="receipts.id", index=True)
+
+    # File info
+    filename: str = Field(max_length=255)  # Original filename
+    stored_filename: str = Field(max_length=255)  # Filename on disk (UUID)
+    file_path: str = Field(max_length=500)  # Relative path
+    file_size: int  # Size in bytes
+    mime_type: str = Field(max_length=100)  # MIME type (image/jpeg, application/pdf)
+    uploaded_at: datetime = Field(default_factory=datetime.utcnow)
+
+    # Relationship
+    receipt: Optional[Receipt] = Relationship(back_populates="attachments")

data-entry-app/backend/app/main.py

@@ -0,0 +1,88 @@
+"""FastAPI application entry point for Data Entry App."""
+
+import sys
+from pathlib import Path
+from contextlib import asynccontextmanager
+
+from fastapi import FastAPI
+from fastapi.middleware.cors import CORSMiddleware
+from fastapi.staticfiles import StaticFiles
+
+# Add shared modules to path
+project_root = Path(__file__).parent.parent.parent.parent
+sys.path.insert(0, str(project_root / "shared"))
+
+from app.config import settings
+from app.db.database import init_db
+
+
+@asynccontextmanager
+async def lifespan(app: FastAPI):
+    """Application lifespan - startup and shutdown events."""
+    # Startup
+    print(f"Starting {settings.app_name} v{settings.app_version}")
+
+    # Initialize database
+    await init_db()
+    print("Database initialized")
+
+    # Ensure upload directory exists
+    settings.upload_path_resolved
+    print(f"Upload path: {settings.upload_path_resolved}")
+
+    yield
+
+    # Shutdown
+    print("Shutting down...")
+
+
+# Create FastAPI app
+app = FastAPI(
+    title=settings.app_name,
+    version=settings.app_version,
+    description="API pentru introducere bonuri fiscale cu workflow de aprobare",
+    lifespan=lifespan,
+)
+
+# CORS middleware
+app.add_middleware(
+    CORSMiddleware,
+    allow_origins=settings.cors_origins_list,
+    allow_credentials=True,
+    allow_methods=["*"],
+    allow_headers=["*"],
+)
+
+# Mount static files for uploads (optional - can serve through nginx in prod)
+uploads_path = Path(settings.upload_path)
+if uploads_path.exists():
+    app.mount("/uploads", StaticFiles(directory=str(uploads_path)), name="uploads")
+
+
+# Health check endpoint
+@app.get("/health")
+async def health_check():
+    """Health check endpoint."""
+    return {
+        "status": "healthy",
+        "app": settings.app_name,
+        "version": settings.app_version,
+    }
+
+
+# Import and include routers
+from app.routers import receipts
+
+app.include_router(receipts.router, prefix="/api/receipts", tags=["receipts"])
+
+
+# Root endpoint
+@app.get("/")
+async def root():
+    """Root endpoint - API information."""
+    return {
+        "name": settings.app_name,
+        "version": settings.app_version,
+        "docs": "/docs",
+        "health": "/health",
+    }

data-entry-app/backend/app/routers/__init__.py

@@ -0,0 +1,4 @@
+# API routers
+from . import receipts
+
+__all__ = ["receipts"]

data-entry-app/backend/app/routers/receipts.py

@@ -0,0 +1,450 @@
+"""API endpoints for receipts."""
+
+from typing import List, Optional
+from pathlib import Path
+
+from fastapi import APIRouter, Depends, HTTPException, UploadFile, File, Query
+from fastapi.responses import FileResponse
+from sqlalchemy.ext.asyncio import AsyncSession
+
+from app.db.database import get_session
+from app.db.crud.receipt import ReceiptCRUD
+from app.db.crud.attachment import AttachmentCRUD
+from app.db.crud.accounting_entry import AccountingEntryCRUD
+from app.services.receipt_service import ReceiptService
+from app.services.nomenclature_service import NomenclatureService
+from app.schemas.receipt import (
+    ReceiptCreate,
+    ReceiptUpdate,
+    ReceiptResponse,
+    ReceiptListResponse,
+    ReceiptFilter,
+    AttachmentResponse,
+    AccountingEntryResponse,
+    WorkflowAction,
+    RejectRequest,
+    EntriesUpdateRequest,
+    PartnerOption,
+    AccountOption,
+    CashRegisterOption,
+    ExpenseTypeOption,
+)
+from app.db.models.receipt import ReceiptStatus
+
+
+router = APIRouter()
+
+
+# ============ Helper for current user (simplified for Phase 1) ============
+
+async def get_current_user() -> str:
+    """
+    Get current authenticated user.
+
+    Phase 1: Returns hardcoded user for testing.
+    Phase 2: Will integrate with shared JWT auth.
+    """
+    # TODO: Integrate with shared/auth middleware
+    return "test_user"
+
+
+async def get_current_user_company() -> int:
+    """
+    Get current user's active company.
+
+    Phase 1: Returns hardcoded company for testing.
+    Phase 2: Will get from JWT token or session.
+    """
+    # TODO: Integrate with shared/auth
+    return 1
+
+
+# ============ Receipt CRUD Endpoints ============
+
+@router.post("/", response_model=ReceiptResponse)
+async def create_receipt(
+    data: ReceiptCreate,
+    session: AsyncSession = Depends(get_session),
+    current_user: str = Depends(get_current_user),
+):
+    """Create a new receipt in DRAFT status."""
+    receipt = await ReceiptService.create_receipt(session, data, current_user)
+    return ReceiptResponse.model_validate(receipt)
+
+
+@router.get("/", response_model=ReceiptListResponse)
+async def list_receipts(
+    status: Optional[ReceiptStatus] = None,
+    company_id: Optional[int] = None,
+    created_by: Optional[str] = None,
+    date_from: Optional[str] = None,
+    date_to: Optional[str] = None,
+    search: Optional[str] = None,
+    page: int = Query(default=1, ge=1),
+    page_size: int = Query(default=20, ge=1, le=100),
+    session: AsyncSession = Depends(get_session),
+    current_user: str = Depends(get_current_user),
+    current_company: int = Depends(get_current_user_company),
+):
+    """Get paginated list of receipts with filters."""
+    from datetime import date as date_type
+
+    filters = ReceiptFilter(
+        status=status,
+        company_id=company_id or current_company,
+        created_by=created_by,
+        date_from=date_type.fromisoformat(date_from) if date_from else None,
+        date_to=date_type.fromisoformat(date_to) if date_to else None,
+        search=search,
+        page=page,
+        page_size=page_size,
+    )
+
+    return await ReceiptService.get_receipts(session, filters)
+
+
+@router.get("/pending", response_model=List[ReceiptResponse])
+async def list_pending_receipts(
+    company_id: Optional[int] = None,
+    session: AsyncSession = Depends(get_session),
+    current_company: int = Depends(get_current_user_company),
+):
+    """Get all receipts pending review (for accountant view)."""
+    receipts = await ReceiptCRUD.get_pending_review(
+        session, company_id or current_company
+    )
+    return [ReceiptResponse.model_validate(r) for r in receipts]
+
+
+@router.get("/stats")
+async def get_receipt_stats(
+    company_id: Optional[int] = None,
+    my_receipts: bool = False,
+    session: AsyncSession = Depends(get_session),
+    current_user: str = Depends(get_current_user),
+    current_company: int = Depends(get_current_user_company),
+):
+    """Get receipt statistics."""
+    return await ReceiptCRUD.get_stats(
+        session,
+        company_id or current_company,
+        created_by=current_user if my_receipts else None,
+    )
+
+
+@router.get("/{receipt_id}", response_model=ReceiptResponse)
+async def get_receipt(
+    receipt_id: int,
+    session: AsyncSession = Depends(get_session),
+):
+    """Get receipt details with attachments and accounting entries."""
+    receipt = await ReceiptService.get_receipt(session, receipt_id)
+
+    if not receipt:
+        raise HTTPException(status_code=404, detail="Receipt not found")
+
+    return ReceiptResponse.model_validate(receipt)
+
+
+@router.put("/{receipt_id}", response_model=ReceiptResponse)
+async def update_receipt(
+    receipt_id: int,
+    data: ReceiptUpdate,
+    session: AsyncSession = Depends(get_session),
+    current_user: str = Depends(get_current_user),
+):
+    """Update receipt (only DRAFT status, only by creator)."""
+    success, message, receipt = await ReceiptService.update_receipt(
+        session, receipt_id, data, current_user
+    )
+
+    if not success:
+        raise HTTPException(status_code=400, detail=message)
+
+    return ReceiptResponse.model_validate(receipt)
+
+
+@router.delete("/{receipt_id}")
+async def delete_receipt(
+    receipt_id: int,
+    session: AsyncSession = Depends(get_session),
+    current_user: str = Depends(get_current_user),
+):
+    """Delete receipt (only DRAFT status, only by creator)."""
+    success, message = await ReceiptService.delete_receipt(
+        session, receipt_id, current_user
+    )
+
+    if not success:
+        raise HTTPException(status_code=400, detail=message)
+
+    return {"success": True, "message": message}
+
+
+# ============ Workflow Endpoints ============
+
+@router.post("/{receipt_id}/submit", response_model=WorkflowAction)
+async def submit_receipt(
+    receipt_id: int,
+    session: AsyncSession = Depends(get_session),
+    current_user: str = Depends(get_current_user),
+):
+    """Submit receipt for review (DRAFT → PENDING_REVIEW)."""
+    success, message, receipt = await ReceiptService.submit_for_review(
+        session, receipt_id, current_user
+    )
+
+    return WorkflowAction(
+        success=success,
+        message=message,
+        receipt=ReceiptResponse.model_validate(receipt) if receipt else None,
+    )
+
+
+@router.post("/{receipt_id}/approve", response_model=WorkflowAction)
+async def approve_receipt(
+    receipt_id: int,
+    session: AsyncSession = Depends(get_session),
+    current_user: str = Depends(get_current_user),
+):
+    """Approve receipt (PENDING_REVIEW → APPROVED). Accountant action."""
+    success, message, receipt = await ReceiptService.approve_receipt(
+        session, receipt_id, current_user
+    )
+
+    return WorkflowAction(
+        success=success,
+        message=message,
+        receipt=ReceiptResponse.model_validate(receipt) if receipt else None,
+    )
+
+
+@router.post("/{receipt_id}/reject", response_model=WorkflowAction)
+async def reject_receipt(
+    receipt_id: int,
+    data: RejectRequest,
+    session: AsyncSession = Depends(get_session),
+    current_user: str = Depends(get_current_user),
+):
+    """Reject receipt (PENDING_REVIEW → REJECTED). Accountant action."""
+    success, message, receipt = await ReceiptService.reject_receipt(
+        session, receipt_id, current_user, data.reason
+    )
+
+    return WorkflowAction(
+        success=success,
+        message=message,
+        receipt=ReceiptResponse.model_validate(receipt) if receipt else None,
+    )
+
+
+@router.post("/{receipt_id}/resubmit", response_model=WorkflowAction)
+async def resubmit_receipt(
+    receipt_id: int,
+    session: AsyncSession = Depends(get_session),
+    current_user: str = Depends(get_current_user),
+):
+    """Resubmit rejected receipt after corrections (REJECTED → PENDING_REVIEW)."""
+    success, message, receipt = await ReceiptService.resubmit_receipt(
+        session, receipt_id, current_user
+    )
+
+    return WorkflowAction(
+        success=success,
+        message=message,
+        receipt=ReceiptResponse.model_validate(receipt) if receipt else None,
+    )
+
+
+# ============ Accounting Entries Endpoints ============
+
+@router.get("/{receipt_id}/entries", response_model=List[AccountingEntryResponse])
+async def get_receipt_entries(
+    receipt_id: int,
+    session: AsyncSession = Depends(get_session),
+):
+    """Get accounting entries for a receipt."""
+    entries = await AccountingEntryCRUD.get_by_receipt_id(session, receipt_id)
+    return [AccountingEntryResponse.model_validate(e) for e in entries]
+
+
+@router.put("/{receipt_id}/entries", response_model=List[AccountingEntryResponse])
+async def update_receipt_entries(
+    receipt_id: int,
+    data: EntriesUpdateRequest,
+    session: AsyncSession = Depends(get_session),
+    current_user: str = Depends(get_current_user),
+):
+    """Update accounting entries for a receipt (accountant action)."""
+    success, message, entries = await ReceiptService.update_entries(
+        session, receipt_id, data.entries, current_user
+    )
+
+    if not success:
+        raise HTTPException(status_code=400, detail=message)
+
+    return [AccountingEntryResponse.model_validate(e) for e in entries]
+
+
+@router.post("/{receipt_id}/entries/regenerate", response_model=List[AccountingEntryResponse])
+async def regenerate_entries(
+    receipt_id: int,
+    session: AsyncSession = Depends(get_session),
+    current_user: str = Depends(get_current_user),
+):
+    """Regenerate accounting entries based on receipt data."""
+    success, message, _ = await ReceiptService.regenerate_entries(
+        session, receipt_id, current_user
+    )
+
+    if not success:
+        raise HTTPException(status_code=400, detail=message)
+
+    entries = await AccountingEntryCRUD.get_by_receipt_id(session, receipt_id)
+    return [AccountingEntryResponse.model_validate(e) for e in entries]
+
+
+# ============ Attachment Endpoints ============
+
+@router.post("/{receipt_id}/attachments", response_model=AttachmentResponse)
+async def upload_attachment(
+    receipt_id: int,
+    file: UploadFile = File(...),
+    session: AsyncSession = Depends(get_session),
+    current_user: str = Depends(get_current_user),
+):
+    """Upload attachment for a receipt."""
+    # Check receipt exists and user can modify it
+    receipt = await ReceiptCRUD.get_by_id(session, receipt_id, include_relations=False)
+
+    if not receipt:
+        raise HTTPException(status_code=404, detail="Receipt not found")
+
+    # Only allow uploads for DRAFT and REJECTED receipts
+    if receipt.status not in [ReceiptStatus.DRAFT, ReceiptStatus.REJECTED]:
+        raise HTTPException(
+            status_code=400,
+            detail="Cannot upload attachments for this receipt status"
+        )
+
+    # Only creator can upload
+    if receipt.created_by != current_user:
+        raise HTTPException(
+            status_code=403,
+            detail="Only the creator can upload attachments"
+        )
+
+    try:
+        attachment = await AttachmentCRUD.create(session, receipt_id, file)
+        return AttachmentResponse.model_validate(attachment)
+    except ValueError as e:
+        raise HTTPException(status_code=400, detail=str(e))
+
+
+@router.get("/{receipt_id}/attachments", response_model=List[AttachmentResponse])
+async def list_attachments(
+    receipt_id: int,
+    session: AsyncSession = Depends(get_session),
+):
+    """Get all attachments for a receipt."""
+    attachments = await AttachmentCRUD.get_by_receipt_id(session, receipt_id)
+    return [AttachmentResponse.model_validate(a) for a in attachments]
+
+
+@router.get("/attachments/{attachment_id}/download")
+async def download_attachment(
+    attachment_id: int,
+    session: AsyncSession = Depends(get_session),
+):
+    """Download an attachment file."""
+    attachment = await AttachmentCRUD.get_by_id(session, attachment_id)
+
+    if not attachment:
+        raise HTTPException(status_code=404, detail="Attachment not found")
+
+    file_path = AttachmentCRUD.get_file_path(attachment)
+
+    if not file_path.exists():
+        raise HTTPException(status_code=404, detail="File not found on disk")
+
+    return FileResponse(
+        path=str(file_path),
+        filename=attachment.filename,
+        media_type=attachment.mime_type,
+    )
+
+
+@router.delete("/attachments/{attachment_id}")
+async def delete_attachment(
+    attachment_id: int,
+    session: AsyncSession = Depends(get_session),
+    current_user: str = Depends(get_current_user),
+):
+    """Delete an attachment."""
+    attachment = await AttachmentCRUD.get_by_id(session, attachment_id)
+
+    if not attachment:
+        raise HTTPException(status_code=404, detail="Attachment not found")
+
+    # Get receipt to check permissions
+    receipt = await ReceiptCRUD.get_by_id(session, attachment.receipt_id, include_relations=False)
+
+    if not receipt:
+        raise HTTPException(status_code=404, detail="Receipt not found")
+
+    # Only allow deletion for DRAFT receipts by creator
+    if receipt.status != ReceiptStatus.DRAFT:
+        raise HTTPException(
+            status_code=400,
+            detail="Cannot delete attachments for this receipt status"
+        )
+
+    if receipt.created_by != current_user:
+        raise HTTPException(
+            status_code=403,
+            detail="Only the creator can delete attachments"
+        )
+
+    await AttachmentCRUD.delete(session, attachment)
+    return {"success": True, "message": "Attachment deleted"}
+
+
+# ============ Nomenclature Endpoints ============
+
+@router.get("/nomenclature/partners", response_model=List[PartnerOption])
+async def get_partners(
+    search: Optional[str] = None,
+    company_id: Optional[int] = None,
+    current_company: int = Depends(get_current_user_company),
+):
+    """Get partners (suppliers/customers) for dropdown."""
+    return await NomenclatureService.get_partners(
+        company_id or current_company, search
+    )
+
+
+@router.get("/nomenclature/accounts", response_model=List[AccountOption])
+async def get_accounts(
+    prefix: Optional[str] = None,
+    company_id: Optional[int] = None,
+    current_company: int = Depends(get_current_user_company),
+):
+    """Get chart of accounts for dropdown."""
+    return await NomenclatureService.get_accounts(
+        company_id or current_company, prefix
+    )
+
+
+@router.get("/nomenclature/cash-registers", response_model=List[CashRegisterOption])
+async def get_cash_registers(
+    company_id: Optional[int] = None,
+    current_company: int = Depends(get_current_user_company),
+):
+    """Get cash registers and bank accounts for dropdown."""
+    return await NomenclatureService.get_cash_registers(company_id or current_company)
+
+
+@router.get("/nomenclature/expense-types", response_model=List[ExpenseTypeOption])
+async def get_expense_types():
+    """Get predefined expense types for dropdown."""
+    return await NomenclatureService.get_expense_types()

data-entry-app/backend/app/schemas/__init__.py

@@ -0,0 +1,28 @@
+# Pydantic schemas
+from .receipt import (
+    ReceiptCreate,
+    ReceiptUpdate,
+    ReceiptResponse,
+    ReceiptListResponse,
+    ReceiptFilter,
+    AttachmentResponse,
+    AccountingEntryCreate,
+    AccountingEntryUpdate,
+    AccountingEntryResponse,
+    WorkflowAction,
+    RejectRequest,
+)
+
+__all__ = [
+    "ReceiptCreate",
+    "ReceiptUpdate",
+    "ReceiptResponse",
+    "ReceiptListResponse",
+    "ReceiptFilter",
+    "AttachmentResponse",
+    "AccountingEntryCreate",
+    "AccountingEntryUpdate",
+    "AccountingEntryResponse",
+    "WorkflowAction",
+    "RejectRequest",
+]

data-entry-app/backend/app/schemas/receipt.py

@@ -0,0 +1,199 @@
+"""Pydantic schemas for receipts API."""
+
+from datetime import datetime, date
+from decimal import Decimal
+from typing import Optional, List
+from pydantic import BaseModel, Field, ConfigDict
+
+from app.db.models.receipt import ReceiptType, ReceiptDirection, ReceiptStatus
+from app.db.models.accounting_entry import EntryType
+
+
+# ============ Accounting Entry Schemas ============
+
+class AccountingEntryBase(BaseModel):
+    """Base schema for accounting entry."""
+    entry_type: EntryType
+    account_code: str = Field(max_length=20)
+    account_name: Optional[str] = Field(default=None, max_length=200)
+    amount: Decimal
+    partner_id: Optional[int] = None
+    cost_center_id: Optional[int] = None
+
+
+class AccountingEntryCreate(AccountingEntryBase):
+    """Schema for creating an accounting entry."""
+    pass
+
+
+class AccountingEntryUpdate(BaseModel):
+    """Schema for updating an accounting entry."""
+    entry_type: Optional[EntryType] = None
+    account_code: Optional[str] = Field(default=None, max_length=20)
+    account_name: Optional[str] = Field(default=None, max_length=200)
+    amount: Optional[Decimal] = None
+    partner_id: Optional[int] = None
+    cost_center_id: Optional[int] = None
+
+
+class AccountingEntryResponse(AccountingEntryBase):
+    """Schema for accounting entry response."""
+    model_config = ConfigDict(from_attributes=True)
+
+    id: int
+    receipt_id: int
+    is_auto_generated: bool
+    modified_by: Optional[str] = None
+    modified_at: Optional[datetime] = None
+    sort_order: int
+
+
+# ============ Attachment Schemas ============
+
+class AttachmentResponse(BaseModel):
+    """Schema for attachment response."""
+    model_config = ConfigDict(from_attributes=True)
+
+    id: int
+    receipt_id: int
+    filename: str
+    stored_filename: str
+    file_path: str
+    file_size: int
+    mime_type: str
+    uploaded_at: datetime
+
+
+# ============ Receipt Schemas ============
+
+class ReceiptBase(BaseModel):
+    """Base schema for receipt."""
+    receipt_type: ReceiptType = ReceiptType.BON_FISCAL
+    direction: ReceiptDirection = ReceiptDirection.CHELTUIALA
+    receipt_number: Optional[str] = Field(default=None, max_length=50)
+    receipt_series: Optional[str] = Field(default=None, max_length=20)
+    receipt_date: date
+    amount: Decimal = Field(gt=0)
+    description: Optional[str] = Field(default=None, max_length=500)
+    expense_type_code: Optional[str] = Field(default=None, max_length=20)
+    company_id: int
+    partner_id: Optional[int] = None
+    partner_name: Optional[str] = Field(default=None, max_length=200)
+    cash_register_id: Optional[int] = None
+    cash_register_name: Optional[str] = Field(default=None, max_length=100)
+    cash_register_account: Optional[str] = Field(default=None, max_length=20)
+
+
+class ReceiptCreate(ReceiptBase):
+    """Schema for creating a receipt."""
+    pass
+
+
+class ReceiptUpdate(BaseModel):
+    """Schema for updating a receipt (DRAFT only)."""
+    receipt_type: Optional[ReceiptType] = None
+    direction: Optional[ReceiptDirection] = None
+    receipt_number: Optional[str] = Field(default=None, max_length=50)
+    receipt_series: Optional[str] = Field(default=None, max_length=20)
+    receipt_date: Optional[date] = None
+    amount: Optional[Decimal] = Field(default=None, gt=0)
+    description: Optional[str] = Field(default=None, max_length=500)
+    expense_type_code: Optional[str] = Field(default=None, max_length=20)
+    partner_id: Optional[int] = None
+    partner_name: Optional[str] = Field(default=None, max_length=200)
+    cash_register_id: Optional[int] = None
+    cash_register_name: Optional[str] = Field(default=None, max_length=100)
+    cash_register_account: Optional[str] = Field(default=None, max_length=20)
+
+
+class ReceiptResponse(ReceiptBase):
+    """Schema for receipt response with all fields."""
+    model_config = ConfigDict(from_attributes=True)
+
+    id: int
+    status: ReceiptStatus
+    created_by: str
+    created_at: datetime
+    updated_at: datetime
+    submitted_at: Optional[datetime] = None
+    reviewed_by: Optional[str] = None
+    reviewed_at: Optional[datetime] = None
+    rejection_reason: Optional[str] = None
+    oracle_synced_at: Optional[datetime] = None
+    oracle_act_id: Optional[int] = None
+    oracle_error: Optional[str] = None
+
+    # Relationships (optional, loaded when needed)
+    attachments: List[AttachmentResponse] = []
+    entries: List[AccountingEntryResponse] = []
+
+
+class ReceiptListResponse(BaseModel):
+    """Schema for paginated receipt list response."""
+    items: List[ReceiptResponse]
+    total: int
+    page: int
+    page_size: int
+    pages: int
+
+
+class ReceiptFilter(BaseModel):
+    """Schema for filtering receipts."""
+    status: Optional[ReceiptStatus] = None
+    company_id: Optional[int] = None
+    created_by: Optional[str] = None
+    date_from: Optional[date] = None
+    date_to: Optional[date] = None
+    search: Optional[str] = None  # Search in description, partner_name
+    page: int = Field(default=1, ge=1)
+    page_size: int = Field(default=20, ge=1, le=100)
+
+
+# ============ Workflow Schemas ============
+
+class WorkflowAction(BaseModel):
+    """Schema for workflow action response."""
+    success: bool
+    message: str
+    receipt: Optional[ReceiptResponse] = None
+
+
+class RejectRequest(BaseModel):
+    """Schema for rejection request."""
+    reason: str = Field(min_length=5, max_length=500)
+
+
+class EntriesUpdateRequest(BaseModel):
+    """Schema for bulk updating accounting entries."""
+    entries: List[AccountingEntryCreate]
+
+
+# ============ Nomenclature Schemas ============
+
+class PartnerOption(BaseModel):
+    """Schema for partner dropdown option."""
+    id: int
+    name: str
+    code: Optional[str] = None
+
+
+class AccountOption(BaseModel):
+    """Schema for account dropdown option."""
+    code: str
+    name: str
+
+
+class CashRegisterOption(BaseModel):
+    """Schema for cash register dropdown option."""
+    id: int
+    name: str
+    account_code: str  # 5311, 5121, etc.
+
+
+class ExpenseTypeOption(BaseModel):
+    """Schema for expense type dropdown option."""
+    code: str
+    name: str
+    account_code: str
+    has_vat: bool
+    vat_percent: Decimal = Decimal("19")

data-entry-app/backend/app/services/__init__.py

@@ -0,0 +1,11 @@
+# Business logic services
+from .receipt_service import ReceiptService
+from .nomenclature_service import NomenclatureService
+from .expense_types import EXPENSE_TYPES, ExpenseType
+
+__all__ = [
+    "ReceiptService",
+    "NomenclatureService",
+    "EXPENSE_TYPES",
+    "ExpenseType",
+]

data-entry-app/backend/app/services/expense_types.py

@@ -0,0 +1,101 @@
+"""Predefined expense types for automatic accounting entry generation."""
+
+from decimal import Decimal
+from dataclasses import dataclass
+from typing import Dict, Optional
+
+
+@dataclass
+class ExpenseType:
+    """Expense type definition with accounting configuration."""
+    code: str
+    name: str
+    account_code: str
+    account_name: str
+    has_vat: bool
+    vat_percent: Decimal = Decimal("19")
+    vat_account: str = "4426"
+
+
+# Predefined expense types
+EXPENSE_TYPES: Dict[str, ExpenseType] = {
+    "FUEL": ExpenseType(
+        code="FUEL",
+        name="Combustibil",
+        account_code="6022",
+        account_name="Cheltuieli cu combustibilii",
+        has_vat=True,
+    ),
+    "MATERIALS": ExpenseType(
+        code="MATERIALS",
+        name="Materiale consumabile",
+        account_code="6028",
+        account_name="Alte cheltuieli cu materiale consumabile",
+        has_vat=True,
+    ),
+    "OFFICE": ExpenseType(
+        code="OFFICE",
+        name="Rechizite birou",
+        account_code="6024",
+        account_name="Cheltuieli privind materialele pentru ambalat",
+        has_vat=True,
+    ),
+    "PHONE": ExpenseType(
+        code="PHONE",
+        name="Telefonie / Internet",
+        account_code="626",
+        account_name="Cheltuieli postale si taxe de telecomunicatii",
+        has_vat=True,
+    ),
+    "PARKING": ExpenseType(
+        code="PARKING",
+        name="Parcare",
+        account_code="6022",
+        account_name="Cheltuieli cu combustibilii",
+        has_vat=True,
+    ),
+    "FOOD": ExpenseType(
+        code="FOOD",
+        name="Alimentatie",
+        account_code="6028",
+        account_name="Alte cheltuieli cu materiale consumabile",
+        has_vat=False,  # No deductible VAT for food
+    ),
+    "TRANSPORT": ExpenseType(
+        code="TRANSPORT",
+        name="Transport",
+        account_code="624",
+        account_name="Cheltuieli cu transportul de bunuri si personal",
+        has_vat=True,
+    ),
+    "OTHER": ExpenseType(
+        code="OTHER",
+        name="Altele",
+        account_code="628",
+        account_name="Alte cheltuieli cu serviciile executate de terti",
+        has_vat=True,
+    ),
+}
+
+
+def get_expense_type(code: str) -> Optional[ExpenseType]:
+    """Get expense type by code."""
+    return EXPENSE_TYPES.get(code)
+
+
+def get_all_expense_types() -> Dict[str, ExpenseType]:
+    """Get all expense types."""
+    return EXPENSE_TYPES.copy()
+
+
+# Default cash register accounts
+CASH_REGISTER_ACCOUNTS = {
+    "CASA": {
+        "code": "5311",
+        "name": "Casa in lei",
+    },
+    "BANCA": {
+        "code": "5121",
+        "name": "Conturi la banci in lei",
+    },
+}

data-entry-app/backend/app/services/nomenclature_service.py

@@ -0,0 +1,164 @@
+"""Service for fetching nomenclatures from Oracle (read-only)."""
+
+from typing import List, Optional
+from decimal import Decimal
+
+from app.schemas.receipt import (
+    PartnerOption,
+    AccountOption,
+    CashRegisterOption,
+    ExpenseTypeOption,
+)
+from app.services.expense_types import EXPENSE_TYPES
+
+
+class NomenclatureService:
+    """
+    Service for fetching nomenclatures.
+
+    In Phase 1 (MVP), some nomenclatures are hardcoded.
+    In Phase 2, these will be fetched from Oracle.
+    """
+
+    @staticmethod
+    async def get_partners(company_id: int, search: Optional[str] = None) -> List[PartnerOption]:
+        """
+        Get partners (suppliers/customers) for a company.
+
+        Phase 1: Returns empty list or mock data.
+        Phase 2: Will fetch from Oracle NOM_PARTENERI.
+        """
+        # TODO: Implement Oracle fetch in Phase 2
+        # For now, return some mock data for testing
+        mock_partners = [
+            PartnerOption(id=1, name="OMV Petrom", code="RO123456"),
+            PartnerOption(id=2, name="Dedeman", code="RO789012"),
+            PartnerOption(id=3, name="Kaufland", code="RO345678"),
+            PartnerOption(id=4, name="Emag", code="RO901234"),
+            PartnerOption(id=5, name="Altex", code="RO567890"),
+        ]
+
+        if search:
+            search_lower = search.lower()
+            mock_partners = [
+                p for p in mock_partners
+                if search_lower in p.name.lower() or (p.code and search_lower in p.code.lower())
+            ]
+
+        return mock_partners
+
+    @staticmethod
+    async def get_accounts(company_id: int, prefix: Optional[str] = None) -> List[AccountOption]:
+        """
+        Get chart of accounts for a company.
+
+        Phase 1: Returns common expense/income accounts.
+        Phase 2: Will fetch from Oracle PLAN_CONTURI.
+        """
+        # Common accounts for expenses and receipts
+        accounts = [
+            # Expense accounts (Class 6)
+            AccountOption(code="6022", name="Cheltuieli cu combustibilii"),
+            AccountOption(code="6024", name="Cheltuieli materiale pentru ambalat"),
+            AccountOption(code="6028", name="Alte cheltuieli cu materiale consumabile"),
+            AccountOption(code="624", name="Cheltuieli cu transportul de bunuri si personal"),
+            AccountOption(code="626", name="Cheltuieli postale si taxe telecomunicatii"),
+            AccountOption(code="628", name="Alte cheltuieli cu serviciile executate de terti"),
+
+            # VAT
+            AccountOption(code="4426", name="TVA deductibila"),
+            AccountOption(code="4427", name="TVA colectata"),
+
+            # Cash and Bank (Class 5)
+            AccountOption(code="5311", name="Casa in lei"),
+            AccountOption(code="5121", name="Conturi la banci in lei"),
+
+            # Income accounts (Class 7)
+            AccountOption(code="7588", name="Alte venituri din exploatare"),
+        ]
+
+        if prefix:
+            accounts = [a for a in accounts if a.code.startswith(prefix)]
+
+        return accounts
+
+    @staticmethod
+    async def get_cash_registers(company_id: int) -> List[CashRegisterOption]:
+        """
+        Get cash registers and bank accounts for a company.
+
+        Phase 1: Returns default options.
+        Phase 2: Will fetch from Oracle NOM_CASE / NOM_BANCI.
+        """
+        # Default cash registers
+        return [
+            CashRegisterOption(id=1, name="Casa principala", account_code="5311"),
+            CashRegisterOption(id=2, name="Cont BCR", account_code="5121"),
+            CashRegisterOption(id=3, name="Cont BRD", account_code="5121"),
+        ]
+
+    @staticmethod
+    async def get_expense_types() -> List[ExpenseTypeOption]:
+        """
+        Get predefined expense types with their accounting configuration.
+        """
+        return [
+            ExpenseTypeOption(
+                code=et.code,
+                name=et.name,
+                account_code=et.account_code,
+                has_vat=et.has_vat,
+                vat_percent=et.vat_percent,
+            )
+            for et in EXPENSE_TYPES.values()
+        ]
+
+    @staticmethod
+    async def get_companies(username: str) -> List[dict]:
+        """
+        Get companies accessible by user.
+
+        Phase 1: Returns mock data.
+        Phase 2: Will fetch from shared auth based on user permissions.
+        """
+        # TODO: Integrate with shared auth to get user's companies
+        return [
+            {"id": 1, "name": "SC Test SRL", "cui": "RO12345678"},
+            {"id": 2, "name": "SC Demo SA", "cui": "RO87654321"},
+        ]
+
+    # ============ Phase 2 Oracle Integration Methods ============
+
+    @staticmethod
+    async def _fetch_partners_oracle(company_id: int, search: Optional[str] = None) -> List[PartnerOption]:
+        """
+        Fetch partners from Oracle NOM_PARTENERI.
+
+        Will be implemented in Phase 2.
+        """
+        # TODO: Implement using shared oracle_pool
+        # Example query:
+        # SELECT ID_PART, DEN_PART, COD_FISCAL
+        # FROM {schema}.NOM_PARTENERI
+        # WHERE DEN_PART LIKE :search
+        raise NotImplementedError("Oracle integration pending - Phase 2")
+
+    @staticmethod
+    async def _fetch_accounts_oracle(company_id: int, prefix: Optional[str] = None) -> List[AccountOption]:
+        """
+        Fetch chart of accounts from Oracle PLAN_CONTURI.
+
+        Will be implemented in Phase 2.
+        """
+        # TODO: Implement using shared oracle_pool
+        raise NotImplementedError("Oracle integration pending - Phase 2")
+
+    @staticmethod
+    async def _fetch_cash_registers_oracle(company_id: int) -> List[CashRegisterOption]:
+        """
+        Fetch cash registers from Oracle NOM_CASE / NOM_BANCI.
+
+        Will be implemented in Phase 2.
+        """
+        # TODO: Implement using shared oracle_pool
+        raise NotImplementedError("Oracle integration pending - Phase 2")

data-entry-app/backend/app/services/receipt_service.py

@@ -0,0 +1,389 @@
+"""Business logic service for receipts workflow."""
+
+from decimal import Decimal, ROUND_HALF_UP
+from typing import List, Optional, Tuple
+
+from sqlalchemy.ext.asyncio import AsyncSession
+
+from app.db.models.receipt import Receipt, ReceiptStatus, ReceiptDirection
+from app.db.models.accounting_entry import EntryType
+from app.db.crud.receipt import ReceiptCRUD
+from app.db.crud.accounting_entry import AccountingEntryCRUD
+from app.schemas.receipt import (
+    ReceiptCreate,
+    ReceiptUpdate,
+    ReceiptFilter,
+    ReceiptResponse,
+    ReceiptListResponse,
+    AccountingEntryCreate,
+)
+from app.services.expense_types import EXPENSE_TYPES, get_expense_type
+
+
+class ReceiptService:
+    """Service for receipt business logic and workflow."""
+
+    @staticmethod
+    async def create_receipt(
+        session: AsyncSession,
+        data: ReceiptCreate,
+        created_by: str,
+    ) -> Receipt:
+        """Create a new receipt in DRAFT status."""
+        return await ReceiptCRUD.create(session, data, created_by)
+
+    @staticmethod
+    async def get_receipt(
+        session: AsyncSession,
+        receipt_id: int,
+    ) -> Optional[Receipt]:
+        """Get receipt by ID with all relationships."""
+        return await ReceiptCRUD.get_by_id(session, receipt_id, include_relations=True)
+
+    @staticmethod
+    async def get_receipts(
+        session: AsyncSession,
+        filters: ReceiptFilter,
+    ) -> ReceiptListResponse:
+        """Get paginated list of receipts."""
+        receipts, total = await ReceiptCRUD.get_list(session, filters)
+
+        pages = (total + filters.page_size - 1) // filters.page_size if total > 0 else 1
+
+        return ReceiptListResponse(
+            items=[ReceiptResponse.model_validate(r) for r in receipts],
+            total=total,
+            page=filters.page,
+            page_size=filters.page_size,
+            pages=pages,
+        )
+
+    @staticmethod
+    async def update_receipt(
+        session: AsyncSession,
+        receipt_id: int,
+        data: ReceiptUpdate,
+        username: str,
+    ) -> Tuple[bool, str, Optional[Receipt]]:
+        """
+        Update receipt (only DRAFT status).
+        Returns (success, message, receipt).
+        """
+        receipt = await ReceiptCRUD.get_by_id(session, receipt_id)
+
+        if not receipt:
+            return False, "Receipt not found", None
+
+        if not await ReceiptCRUD.can_edit(receipt, username):
+            return False, "Cannot edit this receipt", None
+
+        updated = await ReceiptCRUD.update(session, receipt, data)
+        return True, "Receipt updated", updated
+
+    @staticmethod
+    async def delete_receipt(
+        session: AsyncSession,
+        receipt_id: int,
+        username: str,
+    ) -> Tuple[bool, str]:
+        """
+        Delete receipt (only DRAFT status).
+        Returns (success, message).
+        """
+        receipt = await ReceiptCRUD.get_by_id(session, receipt_id)
+
+        if not receipt:
+            return False, "Receipt not found"
+
+        if not await ReceiptCRUD.can_delete(receipt, username):
+            return False, "Cannot delete this receipt"
+
+        await ReceiptCRUD.delete(session, receipt)
+        return True, "Receipt deleted"
+
+    @staticmethod
+    def generate_accounting_entries(receipt: Receipt) -> List[AccountingEntryCreate]:
+        """
+        Generate accounting entries based on receipt data and expense type.
+        """
+        entries: List[AccountingEntryCreate] = []
+
+        # Get expense type configuration
+        expense_type = get_expense_type(receipt.expense_type_code or "OTHER")
+        if not expense_type:
+            expense_type = EXPENSE_TYPES["OTHER"]
+
+        amount = Decimal(str(receipt.amount))
+
+        if receipt.direction == ReceiptDirection.CHELTUIALA:
+            # Expense: Debit expense account, Credit cash/bank
+            if expense_type.has_vat:
+                # Calculate net and VAT
+                vat_rate = expense_type.vat_percent / Decimal("100")
+                net_amount = (amount / (1 + vat_rate)).quantize(
+                    Decimal("0.01"), rounding=ROUND_HALF_UP
+                )
+                vat_amount = amount - net_amount
+
+                # Debit: Expense account (net)
+                entries.append(AccountingEntryCreate(
+                    entry_type=EntryType.DEBIT,
+                    account_code=expense_type.account_code,
+                    account_name=expense_type.account_name,
+                    amount=net_amount,
+                    partner_id=receipt.partner_id,
+                ))
+
+                # Debit: VAT deductible
+                entries.append(AccountingEntryCreate(
+                    entry_type=EntryType.DEBIT,
+                    account_code=expense_type.vat_account,
+                    account_name="TVA deductibila",
+                    amount=vat_amount,
+                ))
+            else:
+                # No VAT - full amount to expense
+                entries.append(AccountingEntryCreate(
+                    entry_type=EntryType.DEBIT,
+                    account_code=expense_type.account_code,
+                    account_name=expense_type.account_name,
+                    amount=amount,
+                    partner_id=receipt.partner_id,
+                ))
+
+            # Credit: Cash/Bank
+            cash_account = receipt.cash_register_account or "5311"
+            cash_name = receipt.cash_register_name or "Casa in lei"
+            entries.append(AccountingEntryCreate(
+                entry_type=EntryType.CREDIT,
+                account_code=cash_account,
+                account_name=cash_name,
+                amount=amount,
+            ))
+
+        else:
+            # Income: Debit cash/bank, Credit income account
+            # For now, simple income posting
+            cash_account = receipt.cash_register_account or "5311"
+            cash_name = receipt.cash_register_name or "Casa in lei"
+
+            # Debit: Cash/Bank
+            entries.append(AccountingEntryCreate(
+                entry_type=EntryType.DEBIT,
+                account_code=cash_account,
+                account_name=cash_name,
+                amount=amount,
+            ))
+
+            # Credit: Income account (7xx - to be configured)
+            entries.append(AccountingEntryCreate(
+                entry_type=EntryType.CREDIT,
+                account_code="7588",
+                account_name="Alte venituri din exploatare",
+                amount=amount,
+            ))
+
+        return entries
+
+    @staticmethod
+    async def submit_for_review(
+        session: AsyncSession,
+        receipt_id: int,
+        username: str,
+    ) -> Tuple[bool, str, Optional[Receipt]]:
+        """
+        Submit receipt for review (DRAFT/REJECTED → PENDING_REVIEW).
+        Generates accounting entries automatically.
+        """
+        receipt = await ReceiptCRUD.get_by_id(session, receipt_id)
+
+        if not receipt:
+            return False, "Receipt not found", None
+
+        if not await ReceiptCRUD.can_submit(receipt, username):
+            return False, "Cannot submit this receipt", None
+
+        # Check if receipt has at least one attachment
+        if not receipt.attachments:
+            return False, "Receipt must have at least one attachment", None
+
+        # Check required fields
+        if not receipt.expense_type_code:
+            return False, "Expense type is required", None
+
+        if not receipt.cash_register_account:
+            return False, "Cash register is required", None
+
+        # Generate accounting entries
+        entries = ReceiptService.generate_accounting_entries(receipt)
+
+        # Delete existing entries and create new ones
+        await AccountingEntryCRUD.delete_all_for_receipt(session, receipt_id)
+        await AccountingEntryCRUD.create_bulk(session, receipt_id, entries, is_auto_generated=True)
+
+        # Update status
+        updated = await ReceiptCRUD.update_status(
+            session, receipt, ReceiptStatus.PENDING_REVIEW
+        )
+
+        # Reload with entries
+        updated = await ReceiptCRUD.get_by_id(session, receipt_id)
+
+        return True, "Receipt submitted for review", updated
+
+    @staticmethod
+    async def approve_receipt(
+        session: AsyncSession,
+        receipt_id: int,
+        username: str,
+    ) -> Tuple[bool, str, Optional[Receipt]]:
+        """
+        Approve receipt (PENDING_REVIEW → APPROVED).
+        """
+        receipt = await ReceiptCRUD.get_by_id(session, receipt_id)
+
+        if not receipt:
+            return False, "Receipt not found", None
+
+        if receipt.status != ReceiptStatus.PENDING_REVIEW:
+            return False, "Receipt is not pending review", None
+
+        # Validate accounting entries
+        if not receipt.entries:
+            return False, "Receipt has no accounting entries", None
+
+        # Update status
+        updated = await ReceiptCRUD.update_status(
+            session, receipt, ReceiptStatus.APPROVED, reviewed_by=username
+        )
+
+        return True, "Receipt approved", updated
+
+    @staticmethod
+    async def reject_receipt(
+        session: AsyncSession,
+        receipt_id: int,
+        username: str,
+        reason: str,
+    ) -> Tuple[bool, str, Optional[Receipt]]:
+        """
+        Reject receipt (PENDING_REVIEW → REJECTED).
+        """
+        receipt = await ReceiptCRUD.get_by_id(session, receipt_id)
+
+        if not receipt:
+            return False, "Receipt not found", None
+
+        if receipt.status != ReceiptStatus.PENDING_REVIEW:
+            return False, "Receipt is not pending review", None
+
+        # Update status
+        updated = await ReceiptCRUD.update_status(
+            session,
+            receipt,
+            ReceiptStatus.REJECTED,
+            reviewed_by=username,
+            rejection_reason=reason,
+        )
+
+        return True, "Receipt rejected", updated
+
+    @staticmethod
+    async def resubmit_receipt(
+        session: AsyncSession,
+        receipt_id: int,
+        username: str,
+    ) -> Tuple[bool, str, Optional[Receipt]]:
+        """
+        Resubmit rejected receipt after corrections (REJECTED → PENDING_REVIEW).
+        """
+        receipt = await ReceiptCRUD.get_by_id(session, receipt_id)
+
+        if not receipt:
+            return False, "Receipt not found", None
+
+        if receipt.status != ReceiptStatus.REJECTED:
+            return False, "Receipt is not rejected", None
+
+        if receipt.created_by != username:
+            return False, "Only the creator can resubmit", None
+
+        # Re-generate accounting entries
+        entries = ReceiptService.generate_accounting_entries(receipt)
+        await AccountingEntryCRUD.delete_all_for_receipt(session, receipt_id)
+        await AccountingEntryCRUD.create_bulk(session, receipt_id, entries, is_auto_generated=True)
+
+        # Update status
+        updated = await ReceiptCRUD.update_status(
+            session, receipt, ReceiptStatus.PENDING_REVIEW
+        )
+
+        # Reload with entries
+        updated = await ReceiptCRUD.get_by_id(session, receipt_id)
+
+        return True, "Receipt resubmitted for review", updated
+
+    @staticmethod
+    async def regenerate_entries(
+        session: AsyncSession,
+        receipt_id: int,
+        username: str,
+    ) -> Tuple[bool, str, List[AccountingEntryCreate]]:
+        """
+        Regenerate accounting entries for a receipt.
+        """
+        receipt = await ReceiptCRUD.get_by_id(session, receipt_id)
+
+        if not receipt:
+            return False, "Receipt not found", []
+
+        if receipt.status not in [ReceiptStatus.DRAFT, ReceiptStatus.PENDING_REVIEW]:
+            return False, "Cannot regenerate entries for this receipt status", []
+
+        # Generate new entries
+        entries = ReceiptService.generate_accounting_entries(receipt)
+
+        # Replace existing entries
+        await AccountingEntryCRUD.delete_all_for_receipt(session, receipt_id)
+        await AccountingEntryCRUD.create_bulk(session, receipt_id, entries, is_auto_generated=True)
+
+        return True, "Entries regenerated", entries
+
+    @staticmethod
+    async def update_entries(
+        session: AsyncSession,
+        receipt_id: int,
+        entries: List[AccountingEntryCreate],
+        username: str,
+    ) -> Tuple[bool, str, List]:
+        """
+        Update accounting entries for a receipt (accountant action).
+        """
+        receipt = await ReceiptCRUD.get_by_id(session, receipt_id)
+
+        if not receipt:
+            return False, "Receipt not found", []
+
+        if receipt.status != ReceiptStatus.PENDING_REVIEW:
+            return False, "Can only modify entries for receipts pending review", []
+
+        # Validate entries
+        is_valid, error = await AccountingEntryCRUD.validate_entries(entries)
+        if not is_valid:
+            return False, error, []
+
+        # Replace entries
+        updated_entries = await AccountingEntryCRUD.replace_all_for_receipt(
+            session, receipt_id, entries, username
+        )
+
+        return True, "Entries updated", updated_entries
+
+    @staticmethod
+    async def get_pending_count(
+        session: AsyncSession,
+        company_id: Optional[int] = None,
+    ) -> int:
+        """Get count of receipts pending review."""
+        receipts = await ReceiptCRUD.get_pending_review(session, company_id)
+        return len(receipts)