diff --git a/client/src/components/DataTableCells/PaymentReceiveListFieldCell.js b/client/src/components/DataTableCells/PaymentReceiveListFieldCell.js
new file mode 100644
index 000000000..0b37e05f7
--- /dev/null
+++ b/client/src/components/DataTableCells/PaymentReceiveListFieldCell.js
@@ -0,0 +1,35 @@
+import React, { useCallback } from 'react';
+import PaymentReceiveListField from 'components/PaymentReceiveListField';
+import classNames from 'classnames';
+import { FormGroup, Classes, Intent } from '@blueprintjs/core';
+
+function PaymentReceiveListFieldCell({
+  column: { id },
+  row: { index },
+  cell: { value: initialValue },
+  payload: { invoices, updateData, errors },
+}) {
+  const handleInvoicesSelected = useCallback(
+    (_item) => {
+      updateData(index, id, _item.id);
+    },
+    [updateData, index, id],
+  );
+
+  const error = errors?.[index]?.[id];
+
+  return (
+    <FormGroup
+      intent={error ? Intent.DANGER : null}
+      className={classNames('form-group--selcet-list', Classes.FILL)}
+    >
+      <PaymentReceiveListField
+        invoices={invoices}
+        onInvoiceSelected={handleInvoicesSelected}
+        selectedInvoiceId={initialValue}
+      />
+    </FormGroup>
+  );
+}
+
+export default PaymentReceiveListFieldCell;
diff --git a/client/src/components/PaymentReceiveListField.js b/client/src/components/PaymentReceiveListField.js
new file mode 100644
index 000000000..4c9f828ba
--- /dev/null
+++ b/client/src/components/PaymentReceiveListField.js
@@ -0,0 +1,38 @@
+import React, { useCallback } from 'react';
+import { MenuItem } from '@blueprintjs/core';
+import ListSelect from 'components/ListSelect';
+import { FormattedMessage as T } from 'react-intl';
+
+function PaymentReceiveListField({
+  invoices,
+  selectedInvoiceId,
+  onInvoiceSelected,
+  defaultSelectText = <T id={'select_invoice'} />,
+}) {
+  const onInvoiceSelect = useCallback((_invoice) => {
+    onInvoiceSelected && onInvoiceSelected(_invoice);
+  });
+
+  const handleInvoiceRenderer = useCallback(
+    (item, { handleClick }) => (
+      <MenuItem id={item.id} name={item.name} onClick={handleClick} />
+    ),
+    [],
+  );
+
+  return (
+    <ListSelect
+      item={invoices}
+      noResults={<MenuItem disabled={true} text="No results." />}
+      itemRenderer={handleInvoiceRenderer}
+      popoverProps={{ minimal: true }}
+      onItemSelect={onInvoiceSelect}
+      selectedItem={`${selectedInvoiceId}`}
+      selectedItemProp={'id'}
+      labelProp={'name'}
+      defaultText={defaultSelectText}
+    />
+  );
+}
+
+export default PaymentReceiveListField;
diff --git a/client/src/config/sidebarMenu.js b/client/src/config/sidebarMenu.js
index 7f6e7bf23..9e72634cf 100644
--- a/client/src/config/sidebarMenu.js
+++ b/client/src/config/sidebarMenu.js
@@ -46,6 +46,13 @@ export default [
         text: <T id={'invocies'} />,
         href: '/invoices/new',
       },
+      {
+        text: <T id={'payment_receives'} />,
+        href: '/payment-receive/new',
+      },
+      {
+        divider: true,
+      },
       {
         text: <T id={'receipts'} />,
         href: '/receipts/new',
@@ -56,10 +63,11 @@ export default [
     text: <T id={'purchases'} />,
     children: [
       {
-        icon: 'cut',
-        text: 'cut',
-        label: '⌘C',
-        disabled: false,
+        text: <T id={'bills'} />,
+        href: '/bill/new',
+      },
+      {
+        text: <T id={'payment_mades'} />,
       },
     ],
   },
diff --git a/client/src/containers/Purchases/BillForm.js b/client/src/containers/Purchases/BillForm.js
new file mode 100644
index 000000000..fce4b0ae4
--- /dev/null
+++ b/client/src/containers/Purchases/BillForm.js
@@ -0,0 +1,299 @@
+import React, {
+  useMemo,
+  useState,
+  useCallback,
+  useEffect,
+  useRef,
+} from 'react';
+import * as Yup from 'yup';
+import { useFormik } from 'formik';
+import moment from 'moment';
+import { Intent, FormGroup, TextArea } from '@blueprintjs/core';
+
+import { FormattedMessage as T, useIntl } from 'react-intl';
+import { pick, omit } from 'lodash';
+
+import BillFormHeader from './BillFormHeader';
+import EstimatesItemsTable from 'containers/Sales/Estimate/EntriesItemsTable';
+import BillFormFooter from './BillFormFooter';
+
+import withDashboardActions from 'containers/Dashboard/withDashboardActions';
+import withMediaActions from 'containers/Media/withMediaActions';
+import withBillActions from './withBillActions';
+
+import { AppToaster } from 'components';
+import Dragzone from 'components/Dragzone';
+import useMedia from 'hooks/useMedia';
+
+import { compose, repeatValue } from 'utils';
+
+const MIN_LINES_NUMBER = 4;
+
+function BillForm({
+  //#WithMedia
+  requestSubmitMedia,
+  requestDeleteMedia,
+
+  //#withBillActions
+  requestSubmitBill,
+
+  //#withDashboard
+  changePageTitle,
+  changePageSubtitle,
+
+  //#withBillDetail
+  bill,
+
+  //#Own Props
+  onFormSubmit,
+  onCancelForm,
+}) {
+  const { formatMessage } = useIntl();
+  const [payload, setPayload] = useState({});
+
+  const {
+    setFiles,
+    saveMedia,
+    deletedFiles,
+    setDeletedFiles,
+    deleteMedia,
+  } = useMedia({
+    saveCallback: requestSubmitMedia,
+    deleteCallback: requestDeleteMedia,
+  });
+
+  const handleDropFiles = useCallback((_files) => {
+    setFiles(_files.filter((file) => file.uploaded === false));
+  }, []);
+
+  const savedMediaIds = useRef([]);
+  const clearSavedMediaIds = () => {
+    savedMediaIds.current = [];
+  };
+
+  useEffect(() => {
+    if (bill && bill.id) {
+      changePageTitle(formatMessage({ id: 'edit_bill' }));
+    } else {
+      changePageTitle(formatMessage({ id: 'new_bill' }));
+    }
+  });
+
+  const validationSchema = Yup.object().shape({
+    vendor_id: Yup.number()
+      .required()
+      .label(formatMessage({ id: 'vendor_name_' })),
+    bill_date: Yup.date()
+      .required()
+      .label(formatMessage({ id: 'bill_date_' })),
+    due_date: Yup.date()
+      .required()
+      .label(formatMessage({ id: 'due_date_' })),
+    bill_number: Yup.number()
+      .required()
+      .label(formatMessage({ id: 'bill_number_' })),
+    reference_no: Yup.string().min(1).max(255),
+    status: Yup.string().required(),
+    note: Yup.string()
+      .trim()
+      .min(1)
+      .max(1024)
+      .label(formatMessage({ id: 'note' })),
+
+    entries: Yup.array().of(
+      Yup.object().shape({
+        quantity: Yup.number().nullable(),
+        rate: Yup.number().nullable(),
+        item_id: Yup.number()
+          .nullable()
+          .when(['quantity', 'rate'], {
+            is: (quantity, rate) => quantity || rate,
+            then: Yup.number().required(),
+          }),
+        total: Yup.number().nullable(),
+        discount: Yup.number().nullable(),
+        description: Yup.string().nullable(),
+      }),
+    ),
+  });
+
+  const saveBillSubmit = useCallback(
+    (payload) => {
+      onFormSubmit && onFormSubmit(payload);
+    },
+    [onFormSubmit],
+  );
+
+  const defaultBill = useMemo(() => ({
+    index: 0,
+    item_id: null,
+    rate: null,
+    discount: null,
+    quantity: null,
+    description: '',
+    status: '',
+  }));
+
+  const defaultInitialValues = useMemo(
+    () => ({
+      accept: '',
+      vendor_name: '',
+      bill_number: '',
+      bill_date: moment(new Date()).format('YYYY-MM-DD'),
+      due_date: moment(new Date()).format('YYYY-MM-DD'),
+      reference_no: '',
+      note: '',
+      entries: [...repeatValue(defaultBill, MIN_LINES_NUMBER)],
+    }),
+    [defaultBill],
+  );
+
+  const orderingIndex = (_invoice) => {
+    return _invoice.map((item, index) => ({
+      ...item,
+      index: index + 1,
+    }));
+  };
+
+  const initialValues = useMemo(
+    () => ({
+      ...defaultInitialValues,
+      entries: orderingIndex(defaultInitialValues.entries),
+    }),
+    [defaultInitialValues],
+  );
+
+  const initialAttachmentFiles = useMemo(() => {
+    return bill && bill.media
+      ? bill.media.map((attach) => ({
+          preview: attach.attachment_file,
+          uploaded: true,
+          metadata: { ...attach },
+        }))
+      : [];
+  }, [bill]);
+
+  const formik = useFormik({
+    enableReinitialize: true,
+    validationSchema,
+    initialValues: {
+      ...initialValues,
+    },
+    onSubmit: async (values, { setSubmitting, setErrors, resetForm }) => {
+      setSubmitting(true);
+      const entries = values.entries.map((item) => omit(item, ['total']));
+
+      const form = {
+        ...values,
+        entries,
+      };
+      const saveBill = (mediaIds) =>
+        new Promise((resolve, reject) => {
+          const requestForm = { ...form, media_ids: mediaIds };
+
+          requestSubmitBill(requestForm)
+            .then((response) => {
+              AppToaster.show({
+                message: formatMessage(
+                  { id: 'the_bill_has_been_successfully_created' },
+                  { number: values.bill_number },
+                ),
+                intent: Intent.SUCCESS,
+              });
+              setSubmitting(false);
+              resetForm();
+              saveBillSubmit({ action: 'new', ...payload });
+              clearSavedMediaIds();
+            })
+            .catch((errors) => {
+              setSubmitting(false);
+            });
+        });
+
+      Promise.all([saveMedia(), deleteMedia()])
+        .then(([savedMediaResponses]) => {
+          const mediaIds = savedMediaResponses.map((res) => res.data.media.id);
+          savedMediaIds.current = mediaIds;
+          return savedMediaResponses;
+        })
+        .then(() => {
+          return saveBill(savedMediaIds.current);
+        });
+    },
+  });
+
+  const handleSubmitClick = useCallback(
+    (payload) => {
+      setPayload(payload);
+      formik.submitForm();
+    },
+    [setPayload, formik],
+  );
+
+  const handleCancelClick = useCallback(
+    (payload) => {
+      onCancelForm && onCancelForm(payload);
+    },
+    [onCancelForm],
+  );
+
+  console.log(formik.errors, 'Bill');
+  const handleDeleteFile = useCallback(
+    (_deletedFiles) => {
+      _deletedFiles.forEach((deletedFile) => {
+        if (deletedFile.uploaded && deletedFile.metadata.id) {
+          setDeletedFiles([...deletedFiles, deletedFile.metadata.id]);
+        }
+      });
+    },
+    [setDeletedFiles, deletedFiles],
+  );
+
+  const onClickCleanAllLines = () => {
+    formik.setFieldValue(
+      'entries',
+      orderingIndex([...repeatValue(defaultBill, MIN_LINES_NUMBER)]),
+    );
+  };
+
+  const onClickAddNewRow = () => {
+    formik.setFieldValue(
+      'entries',
+      orderingIndex([...formik.values.entries, defaultBill]),
+    );
+  };
+
+  return (
+    <div className={'bill-form'}>
+      <form onSubmit={formik.handleSubmit}>
+        <BillFormHeader formik={formik} />
+        <EstimatesItemsTable
+          formik={formik}
+          entries={formik.values.entries}
+          onClickAddNewRow={onClickAddNewRow}
+          onClickClearAllLines={onClickCleanAllLines}
+        />
+        <FormGroup label={<T id={'note'} />} className={'form-group--'}>
+          <TextArea growVertically={true} {...formik.getFieldProps('note')} />
+        </FormGroup>
+        <Dragzone
+          initialFiles={initialAttachmentFiles}
+          onDrop={handleDropFiles}
+          onDeleteFile={handleDeleteFile}
+          hint={'Attachments: Maxiumum size: 20MB'}
+        />
+        <BillFormFooter
+          formik={formik}
+          onSubmit={handleSubmitClick}
+          onCancelClick={handleCancelClick}
+        />
+      </form>
+    </div>
+  );
+}
+
+export default compose(
+  withBillActions,
+  withDashboardActions,
+  withMediaActions,
+)(BillForm);
diff --git a/client/src/containers/Purchases/BillFormFooter.js b/client/src/containers/Purchases/BillFormFooter.js
new file mode 100644
index 000000000..badfa25d3
--- /dev/null
+++ b/client/src/containers/Purchases/BillFormFooter.js
@@ -0,0 +1,41 @@
+import React from 'react';
+import { Intent, Button } from '@blueprintjs/core';
+import { FormattedMessage as T } from 'react-intl';
+
+export default function BillFormFooter({
+  formik: { isSubmitting },
+  onSubmitClick,
+  onCancelClick,
+}) {
+  return (
+    <div>
+      <Button disabled={isSubmitting} intent={Intent.PRIMARY} type="submit">
+        <T id={'save_send'} />
+      </Button>
+
+      <Button
+        disabled={isSubmitting}
+        intent={Intent.PRIMARY}
+        className={'ml1'}
+        name={'save'}
+        type="submit"
+      >
+        <T id={'save'} />
+      </Button>
+
+      <Button className={'ml1'} disabled={isSubmitting}>
+        <T id={'clear'} />
+      </Button>
+
+      <Button
+        className={'ml1'}
+        type="submit"
+        onClick={() => {
+          onCancelClick && onCancelClick();
+        }}
+      >
+        <T id={'close'} />
+      </Button>
+    </div>
+  );
+}
diff --git a/client/src/containers/Purchases/BillFormHeader.js b/client/src/containers/Purchases/BillFormHeader.js
new file mode 100644
index 000000000..27b356217
--- /dev/null
+++ b/client/src/containers/Purchases/BillFormHeader.js
@@ -0,0 +1,185 @@
+import React, { useMemo, useCallback, useState } from 'react';
+import {
+  FormGroup,
+  InputGroup,
+  Intent,
+  Position,
+  MenuItem,
+  Classes,
+} from '@blueprintjs/core';
+import { DateInput } from '@blueprintjs/datetime';
+import { FormattedMessage as T } from 'react-intl';
+import { Row, Col } from 'react-grid-system';
+import moment from 'moment';
+import { momentFormatter, compose, tansformDateValue } from 'utils';
+import classNames from 'classnames';
+import {
+  AccountsSelectList,
+  ListSelect,
+  ErrorMessage,
+  FieldRequiredHint,
+  Hint,
+} from 'components';
+
+import withCustomers from 'containers/Customers/withCustomers';
+import withAccounts from 'containers/Accounts/withAccounts';
+
+function BillFormHeader({
+  formik: { errors, touched, setFieldValue, getFieldProps, values },
+
+  //#withCustomers
+  customers,
+  //#withAccouts
+  accountsList,
+}) {
+  const handleDateChange = useCallback(
+    (date_filed) => (date) => {
+      const formatted = moment(date).format('YYYY-MM-DD');
+      setFieldValue(date_filed, formatted);
+    },
+    [setFieldValue],
+  );
+
+  const onChangeSelected = useCallback(
+    (filedName) => {
+      return (item) => {
+        setFieldValue(filedName, item.id);
+      };
+    },
+    [setFieldValue],
+  );
+
+  const vendorNameRenderer = useCallback(
+    (accept, { handleClick }) => (
+      <MenuItem
+        key={accept.id}
+        text={accept.display_name}
+        onClick={handleClick}
+      />
+    ),
+    [],
+  );
+
+  // Filter vendor name
+  const filterVendorAccount = (query, vendor, _index, exactMatch) => {
+    const normalizedTitle = vendor.display_name.toLowerCase();
+    const normalizedQuery = query.toLowerCase();
+    if (exactMatch) {
+      return normalizedTitle === normalizedQuery;
+    } else {
+      return (
+        `${vendor.display_name} ${normalizedTitle}`.indexOf(normalizedQuery) >=
+        0
+      );
+    }
+  };
+
+  return (
+    <div>
+      <div>
+        {/* vendor  account name */}
+        <FormGroup
+          label={<T id={'vendor_name'} />}
+          inline={true}
+          className={classNames('form-group--select-list', Classes.FILL)}
+          labelInfo={<FieldRequiredHint />}
+          intent={errors.vendor_id && touched.vendor_id && Intent.DANGER}
+          helperText={
+            <ErrorMessage name={'vendor_id'} {...{ errors, touched }} />
+          }
+        >
+          <ListSelect
+            items={customers}
+            noResults={<MenuItem disabled={true} text="No results." />}
+            itemRenderer={vendorNameRenderer}
+            itemPredicate={filterVendorAccount}
+            popoverProps={{ minimal: true }}
+            onItemSelect={onChangeSelected('vendor_id')}
+            selectedItem={values.vendor_id}
+            selectedItemProp={'id'}
+            defaultText={<T id={'select_vendor_account'} />}
+            labelProp={'display_name'}
+          />
+        </FormGroup>
+        <Row>
+          <Col>
+            <FormGroup
+              label={<T id={'bill_date'} />}
+              inline={true}
+              labelInfo={<FieldRequiredHint />}
+              className={classNames('form-group--select-list', Classes.FILL)}
+              intent={errors.bill_date && touched.bill_date && Intent.DANGER}
+              helperText={
+                <ErrorMessage name="bill_date" {...{ errors, touched }} />
+              }
+            >
+              <DateInput
+                {...momentFormatter('YYYY/MM/DD')}
+                value={tansformDateValue(values.bill_date)}
+                onChange={handleDateChange('bill_date')}
+                popoverProps={{ position: Position.BOTTOM, minimal: true }}
+              />
+            </FormGroup>
+          </Col>
+          <Col>
+            <FormGroup
+              label={<T id={'due_date'} />}
+              inline={true}
+              className={classNames('form-group--select-list', Classes.FILL)}
+              intent={errors.due_date && touched.due_date && Intent.DANGER}
+              helperText={
+                <ErrorMessage name="due_date" {...{ errors, touched }} />
+              }
+            >
+              <DateInput
+                {...momentFormatter('YYYY/MM/DD')}
+                value={tansformDateValue(values.due_date)}
+                onChange={handleDateChange('due_date')}
+                popoverProps={{ position: Position.BOTTOM, minimal: true }}
+              />
+            </FormGroup>
+          </Col>
+        </Row>
+        {/* bill number */}
+        <FormGroup
+          label={<T id={'bill_number'} />}
+          inline={true}
+          className={('form-group--estimate', Classes.FILL)}
+          labelInfo={<FieldRequiredHint />}
+          intent={errors.bill_number && touched.bill_number && Intent.DANGER}
+          helperText={
+            <ErrorMessage name="bill_number" {...{ errors, touched }} />
+          }
+        >
+          <InputGroup
+            intent={errors.bill_number && touched.bill_number && Intent.DANGER}
+            minimal={true}
+            {...getFieldProps('bill_number')}
+          />
+        </FormGroup>
+      </div>
+      <FormGroup
+        label={<T id={'reference'} />}
+        inline={true}
+        className={classNames('form-group--reference', Classes.FILL)}
+        intent={errors.reference_no && touched.reference_no && Intent.DANGER}
+        helperText={<ErrorMessage name="reference" {...{ errors, touched }} />}
+      >
+        <InputGroup
+          intent={errors.reference_no && touched.reference_no && Intent.DANGER}
+          minimal={true}
+          {...getFieldProps('reference_no')}
+        />
+      </FormGroup>
+    </div>
+  );
+}
+
+export default compose(
+  withCustomers(({ customers }) => ({
+    customers,
+  })),
+  withAccounts(({ accountsList }) => ({
+    accountsList,
+  })),
+)(BillFormHeader);
diff --git a/client/src/containers/Purchases/Bills.js b/client/src/containers/Purchases/Bills.js
new file mode 100644
index 000000000..24555328c
--- /dev/null
+++ b/client/src/containers/Purchases/Bills.js
@@ -0,0 +1,62 @@
+import React, { useCallback } from 'react';
+import { useParams, useHistory } from 'react-router-dom';
+import { useQuery } from 'react-query';
+
+import BillForm from './BillForm';
+import DashboardInsider from 'components/Dashboard/DashboardInsider';
+
+import withCustomersActions from 'containers/Customers/withCustomersActions';
+import withAccountsActions from 'containers/Accounts/withAccountsActions';
+import withItemsActions from 'containers/Items/withItemsActions';
+
+import { compose } from 'utils';
+
+function Bills({
+  //#withwithAccountsActions
+  requestFetchAccounts,
+
+  //#withCustomersActions
+  requestFetchCustomers,
+
+  //#withItemsActions
+  requestFetchItems,
+}) {
+  const history = useHistory();
+
+  // Handle fetch accounts
+  const fetchAccounts = useQuery('accounts-list', (key) =>
+    requestFetchAccounts(),
+  );
+
+  // Handle fetch customers data table
+  const fetchCustomers = useQuery('customers-table', () =>
+    requestFetchCustomers({}),
+  );
+
+  // Handle fetch Items data table or list
+  const fetchItems = useQuery('items-table', () => requestFetchItems({}));
+
+  const handleFormSubmit = useCallback((payload) => {}, [history]);
+
+  const handleCancel = useCallback(() => {
+    history.goBack();
+  }, [history]);
+
+  return (
+    <DashboardInsider
+      loading={
+        fetchCustomers.isFetching ||
+        fetchItems.isFetching ||
+        fetchAccounts.isFetching
+      }
+    >
+      <BillForm onSubmit={handleFormSubmit} onCancel={handleCancel} />
+    </DashboardInsider>
+  );
+}
+
+export default compose(
+  withCustomersActions,
+  withItemsActions,
+  withAccountsActions,
+)(Bills);
diff --git a/client/src/containers/Purchases/withBillActions.js b/client/src/containers/Purchases/withBillActions.js
new file mode 100644
index 000000000..65d982e7b
--- /dev/null
+++ b/client/src/containers/Purchases/withBillActions.js
@@ -0,0 +1,32 @@
+import { connect } from 'react-redux';
+import {
+  submitBill,
+  deleteBill,
+  editBill,
+  fetchBillsTable,
+  fetchBill,
+} from 'store/Bills/bills.actions';
+import t from 'store/types';
+
+const mapDispatchToProps = (dispatch) => ({
+  requestSubmitBill: (form) => dispatch(submitBill({ form })),
+  requestFetchBill: (id) => dispatch(fetchBill({ id })),
+  requestEditBill: (id, form) => dispatch(editBill({ id, form })),
+  requestDeleteBill: (id) => dispatch(deleteBill({ id })),
+  requestFetchBillsTable: (query = {}) =>
+    dispatch(fetchBillsTable({ query: { ...query } })),
+
+  changeBillView: (id) =>
+    dispatch({
+      type: t.BILL_SET_CURRENT_VIEW,
+      currentViewId: parseInt(id, 10),
+    }),
+
+  addBillsTableQueries: (queries) =>
+    dispatch({
+      type: t.BILLS_TABLE_QUERIES_ADD,
+      queries,
+    }),
+});
+
+export default connect(null, mapDispatchToProps);
diff --git a/client/src/containers/Sales/PaymentReceive/PaymentReceiveForm.js b/client/src/containers/Sales/PaymentReceive/PaymentReceiveForm.js
new file mode 100644
index 000000000..c96998400
--- /dev/null
+++ b/client/src/containers/Sales/PaymentReceive/PaymentReceiveForm.js
@@ -0,0 +1,260 @@
+import React, { useMemo, useCallback, useEffect, useState,useRef } from 'react';
+
+import * as Yup from 'yup';
+import { useFormik } from 'formik';
+import moment from 'moment';
+import { Intent, FormGroup, TextArea } from '@blueprintjs/core';
+
+import { FormattedMessage as T, useIntl } from 'react-intl';
+
+import PaymentReceiveHeader from './PaymentReceiveFormHeader';
+// PaymentReceiptItemsTable
+import PaymentReceiveFooter from './PaymentReceiveFormFooter';
+
+import withDashboardActions from 'containers/Dashboard/withDashboardActions';
+import withMediaActions from 'containers/Media/withMediaActions';
+import withPaymentReceivesActions from './withPaymentReceivesActions'
+
+import { AppToaster } from 'components';
+import Dragzone from 'components/Dragzone';
+import useMedia from 'hooks/useMedia';
+
+import { compose, repeatValue } from 'utils';
+
+const MIN_LINES_NUMBER = 4;
+
+function PaymentReceiveForm({
+  //#withMedia
+  requestSubmitMedia,
+  requestDeleteMedia,
+  
+  //#WithPaymentReceiveActions
+  requestSubmitPaymentReceive,
+
+
+  //#withDashboard
+  changePageTitle,
+  changePageSubtitle,
+
+  //#withPaymentReceiveDetail
+
+  //#OWn Props
+  payment_receive,
+  onFormSubmit,
+  onCancelForm,
+}) {
+  const { formatMessage } = useIntl();
+  const [payload, setPayload] = useState({});
+
+  const {
+    setFiles,
+    saveMedia,
+    deletedFiles,
+    setDeletedFiles,
+    deleteMedia,
+  } = useMedia({
+    saveCallback: requestSubmitMedia,
+    deleteCallback: requestDeleteMedia,
+  });
+
+  const savedMediaIds = useRef([]);
+  const clearSavedMediaIds = () => {
+    savedMediaIds.current = [];
+  };
+
+  useEffect(() => {
+    if (payment_receive && payment_receive.id) {
+      changePageTitle(formatMessage({ id: 'edit_payment_receive' }));
+    } else {
+      changePageTitle(formatMessage({ id: 'new_payment_receive' }));
+    }
+  }, [changePageTitle, payment_receive, formatMessage]);
+
+  const validationSchema = Yup.object().shape({
+    customer_id: Yup.string()
+      .label(formatMessage({ id: 'customer_name_' }))
+      .required(),
+    deposit_account_id: Yup.number()
+      .required()
+      .label(formatMessage({ id: 'deposit_account_' })),
+    payment_date: Yup.date()
+      .required()
+      .label(formatMessage({ id: 'payment_date_' })),
+    payment_receive_no: Yup.number()
+      .required()
+      .label(formatMessage({ id: 'payment_receive_no_' })),
+    reference_no: Yup.string().min(1).max(255),
+    statement: Yup.string()
+      .trim()
+      .min(1)
+      .max(1024)
+      .label(formatMessage({ id: 'statement' })),
+
+    entries: Yup.array().of(
+      Yup.object().shape({
+        payment_amount: Yup.number().nullable(),
+        item_id: Yup.number()
+          .nullable()
+          .when(['payment_amount'], {
+            is: (payment_amount) => payment_amount,
+            then: Yup.number().required(),
+          }),
+        description: Yup.string().nullable(),
+      }),
+    ),
+  });
+
+  const handleDropFiles = useCallback((_files) => {
+    setFiles(_files.filter((file) => file.uploaded === false));
+  }, []);
+
+  const savePaymentReceiveSubmit = useCallback((payload) => {
+    onFormSubmit && onFormSubmit(payload);
+  });
+
+  const defaultPaymentReceive = useMemo(
+    () => ({
+      item_id: null,
+      payment_amount: null,
+      description: null,
+    }),
+    [],
+  );
+  const defaultInitialValues = useMemo(
+    () => ({
+      customer_id: '',
+      deposit_account_id: '',
+      payment_date: moment(new Date()).format('YYYY-MM-DD'),
+      reference_no: '',
+      statement: '',
+      entries: [...repeatValue(defaultPaymentReceive, MIN_LINES_NUMBER)],
+    }),
+    [defaultPaymentReceive],
+  );
+
+  const initialValues = useMemo(
+    () => ({
+      ...defaultInitialValues,
+      entries: defaultInitialValues.entries,
+    }),
+    [defaultPaymentReceive, defaultInitialValues, payment_receive],
+  );
+
+  const initialAttachmentFiles = useMemo(() => {
+    return payment_receive && payment_receive.media
+      ? payment_receive.media.map((attach) => ({
+          preview: attach.attachment_file,
+          uploaded: true,
+          metadata: { ...attach },
+        }))
+      : [];
+  }, [payment_receive]);
+
+  const formik = useFormik({
+    enableReinitialize: true,
+    validationSchema,
+    initialValues: {
+      ...initialValues,
+    },
+    onSubmit: async (values, { setSubmitting, setErrors, resetForm }) => {
+      const form = {
+        ...values,
+      };
+      const savePaymentReceive = (mediaIds) =>
+        new Promise((resolve, reject) => {
+          const requestForm = { ...form, media_ids: mediaIds };
+
+          requestSubmitPaymentReceive(requestForm)
+            .the((response) => {
+              AppToaster.show({
+                message: formatMessage({
+                  id: 'the_payment_receive_has_been_successfully_created',
+                }),
+                intent: Intent.SUCCESS,
+              });
+              setSubmitting(false);
+              clearSavedMediaIds();
+              savePaymentReceiveSubmit({ action: 'new', ...payload });
+            })
+            .catch((errors) => {
+              setSubmitting(false);
+            });
+        });
+      Promise.all([saveMedia(), deleteMedia()])
+        .then(([savedMediaResponses]) => {
+          const mediaIds = savedMediaResponses.map((res) => res.data.media.id);
+          savedMediaIds.current = mediaIds;
+          return savedMediaResponses;
+        })
+        .then(() => {
+          return savePaymentReceive(savedMediaIds.current);
+        });
+    },
+  });
+
+  const handleDeleteFile = useCallback(
+    (_deletedFiles) => {
+      _deletedFiles.forEach((deletedFile) => {
+        if (deletedFile.upload && deletedFile.metadata.id) {
+          setDeletedFiles([...deletedFiles, deletedFile.metadata.id]);
+        }
+      });
+    },
+    [setDeletedFiles, deletedFiles],
+  );
+
+  const handleSubmitClick = useCallback(
+    (payload) => {
+      setPayload(payload);
+      formik.submitForm();
+    },
+    [setPayload, formik],
+  );
+
+  const handleCancelClick = useCallback(
+    (payload) => {
+      onCancelForm && onCancelForm(payload);
+    },
+    [onCancelForm],
+  );
+
+  const handleClearClick = () => {
+    formik.resetForm();
+  };
+
+  return (
+    <div className={'payment_receive_form'}>
+      <form onSubmit={formik.handleSubmit}>
+        <PaymentReceiveHeader formik={formik} />
+        <FormGroup
+          label={<T id={'statement'} />}
+          className={'form-group--statement'}
+        >
+          <TextArea
+            growVertically={true}
+            {...formik.getFieldProps('statement')}
+          />
+        </FormGroup>
+
+        <Dragzone
+          initialFiles={initialAttachmentFiles}
+          onDrop={handleDropFiles}
+          onDeleteFile={handleDeleteFile}
+          hint={'Attachments: Maxiumum size: 20MB'}
+        />
+        <PaymentReceiveFooter
+          formik={formik}
+          onSubmit={handleSubmitClick}
+          onCancel={handleCancelClick}
+          onClearClick={handleClearClick}
+        />
+      </form>
+    </div>
+  );
+}
+
+export default compose(
+  withPaymentReceivesActions,
+  withDashboardActions,
+  withMediaActions,
+)(PaymentReceiveForm);
diff --git a/client/src/containers/Sales/PaymentReceive/PaymentReceiveFormFooter.js b/client/src/containers/Sales/PaymentReceive/PaymentReceiveFormFooter.js
new file mode 100644
index 000000000..793b43068
--- /dev/null
+++ b/client/src/containers/Sales/PaymentReceive/PaymentReceiveFormFooter.js
@@ -0,0 +1,46 @@
+import React from 'react';
+import { Intent, Button } from '@blueprintjs/core';
+import { FormattedMessage as T } from 'react-intl';
+
+export default function PaymentReceiveFormFooter({
+  formik: { isSubmitting, resetForm },
+  onSubmitClick,
+  onCancelClick,
+  onClearClick,
+}) {
+  return (
+    <div className={'estimate-form__floating-footer'}>
+      <Button disabled={isSubmitting} intent={Intent.PRIMARY} type="submit">
+        <T id={'save_send'} />
+      </Button>
+
+      <Button
+        disabled={isSubmitting}
+        intent={Intent.PRIMARY}
+        className={'ml1'}
+        name={'save'}
+        type="submit"
+      >
+        <T id={'save'} />
+      </Button>
+
+      <Button
+        className={'ml1'}
+        disabled={isSubmitting}
+        onClick={() => onClearClick && onClearClick()}
+      >
+        <T id={'clear'} />
+      </Button>
+
+      <Button
+        className={'ml1'}
+        type="submit"
+        onClick={() => {
+          onCancelClick && onCancelClick();
+        }}
+      >
+        <T id={'close'} />
+      </Button>
+    </div>
+  );
+}
diff --git a/client/src/containers/Sales/PaymentReceive/PaymentReceiveFormHeader.js b/client/src/containers/Sales/PaymentReceive/PaymentReceiveFormHeader.js
new file mode 100644
index 000000000..fdda71e9a
--- /dev/null
+++ b/client/src/containers/Sales/PaymentReceive/PaymentReceiveFormHeader.js
@@ -0,0 +1,204 @@
+import React, { useMemo, useCallback, useState } from 'react';
+import {
+  FormGroup,
+  InputGroup,
+  Intent,
+  Position,
+  MenuItem,
+  Classes,
+} from '@blueprintjs/core';
+
+import { DateInput } from '@blueprintjs/datetime';
+import { FormattedMessage as T } from 'react-intl';
+import moment from 'moment';
+import { momentFormatter, compose, tansformDateValue } from 'utils';
+import classNames from 'classnames';
+import {
+  AccountsSelectList,
+  ListSelect,
+  ErrorMessage,
+  FieldRequiredHint,
+} from 'components';
+
+import withCustomers from 'containers/Customers/withCustomers';
+import withAccounts from 'containers/Accounts/withAccounts';
+
+function PaymentReceiveFormHeader({
+  formik: { errors, touched, setFieldValue, getFieldProps, values },
+
+  //#withCustomers
+  customers,
+  //#withAccouts
+  accountsList,
+}) {
+  const handleDateChange = useCallback(
+    (date_filed) => (date) => {
+      const formatted = moment(date).format('YYYY-MM-DD');
+      setFieldValue(date_filed, formatted);
+    },
+    [setFieldValue],
+  );
+
+  const handleCusomterRenderer = useCallback(
+    (custom, { handleClick }) => (
+      <MenuItem
+        key={custom.id}
+        text={custom.display_name}
+        onClick={handleClick}
+      />
+    ),
+    [],
+  );
+
+  const handleFilterCustomer = (query, customer, index, exactMatch) => {
+    const normalizedTitle = customer.display_name.toLowerCase();
+    const normalizedQuery = query.toLowerCase();
+    if (exactMatch) {
+      return normalizedTitle === normalizedQuery;
+    } else {
+      return (
+        `${customer.display_name} ${normalizedTitle}`.indexOf(
+          normalizedQuery,
+        ) >= 0
+      );
+    }
+  };
+
+  const onChangeSelect = useCallback(
+    (filedName) => {
+      return (item) => {
+        setFieldValue(filedName, item.id);
+      };
+    },
+    [setFieldValue],
+  );
+
+  // Filter deposit accounts.
+  const depositAccounts = useMemo(
+    () => accountsList.filter((a) => a?.type?.key === 'current_asset'),
+    [accountsList],
+  );
+
+  return (
+    <div>
+      <div>
+        {/* Customer name */}
+        <FormGroup
+          label={<T id={'customer_name'} />}
+          inline={true}
+          className={classNames('form-group--select-list', Classes.FILL)}
+          labelInfo={<FieldRequiredHint />}
+          intent={errors.customer_id && touched.customer_id && Intent.DANGER}
+          helperText={
+            <ErrorMessage name={'customer_id'} {...{ errors, touched }} />
+          }
+        >
+          <ListSelect
+            items={customers}
+            noResults={<MenuItem disabled={true} text="No results." />}
+            itemRenderer={handleCusomterRenderer}
+            itemPredicate={handleFilterCustomer}
+            popoverProps={{ minimal: true }}
+            onItemSelect={onChangeSelect('customer_id')}
+            selectedItem={values.customer_id}
+            selectedItemProp={'id'}
+            defaultText={<T id={'select_customer_account'} />}
+            labelProp={'display_name'}
+          />
+        </FormGroup>
+        <FormGroup
+          label={<T id={'deposit_account'} />}
+          className={classNames(
+            'form-group--deposit_account_id',
+            'form-group--select-list',
+            Classes.FILL,
+          )}
+          inline={true}
+          labelInfo={<FieldRequiredHint />}
+          intent={
+            errors.deposit_account_id &&
+            touched.deposit_account_id &&
+            Intent.DANGER
+          }
+          helperText={
+            <ErrorMessage
+              name={'deposit_account_id'}
+              {...{ errors, touched }}
+            />
+          }
+        >
+          <AccountsSelectList
+            accounts={depositAccounts}
+            onAccountSelected={onChangeSelect('deposit_account_id')}
+            defaultSelectText={<T id={'select_deposit_account'} />}
+            selectedAccountId={values.deposit_account_id}
+          />
+        </FormGroup>
+        <FormGroup
+          label={<T id={'payment_date'} />}
+          inline={true}
+          className={classNames('form-group--select-list', Classes.FILL)}
+          intent={errors.payment_date && touched.payment_date && Intent.DANGER}
+          helperText={
+            <ErrorMessage name="payment_date" {...{ errors, touched }} />
+          }
+        >
+          <DateInput
+            {...momentFormatter('YYYY/MM/DD')}
+            value={tansformDateValue(values.payment_date)}
+            onChange={handleDateChange}
+            popoverProps={{ position: Position.BOTTOM, minimal: true }}
+          />
+        </FormGroup>
+      </div>
+      {/* payment receive no */}
+      <FormGroup
+        label={<T id={'payment_receive_no'} />}
+        inline={true}
+        className={('form-group--payment_receive_no', Classes.FILL)}
+        labelInfo={<FieldRequiredHint />}
+        intent={
+          errors.payment_receive_no &&
+          touched.payment_receive_no &&
+          Intent.DANGER
+        }
+        helperText={
+          <ErrorMessage name="payment_receive_no" {...{ errors, touched }} />
+        }
+      >
+        <InputGroup
+          intent={
+            errors.payment_receive_no &&
+            touched.payment_receive_no &&
+            Intent.DANGER
+          }
+          minimal={true}
+          {...getFieldProps('payment_receive_no')}
+        />
+      </FormGroup>
+      {/* reference_no */}
+      <FormGroup
+        label={<T id={'reference'} />}
+        inline={true}
+        className={classNames('form-group--reference', Classes.FILL)}
+        intent={errors.reference_no && touched.reference_no && Intent.DANGER}
+        helperText={<ErrorMessage name="reference" {...{ errors, touched }} />}
+      >
+        <InputGroup
+          intent={errors.reference_no && touched.reference_no && Intent.DANGER}
+          minimal={true}
+          {...getFieldProps('reference_no')}
+        />
+      </FormGroup>
+    </div>
+  );
+}
+
+export default compose(
+  withCustomers(({ customers }) => ({
+    customers,
+  })),
+  withAccounts(({ accountsList }) => ({
+    accountsList,
+  })),
+)(PaymentReceiveFormHeader);
diff --git a/client/src/containers/Sales/PaymentReceive/PaymentReceiveItemsTable.js b/client/src/containers/Sales/PaymentReceive/PaymentReceiveItemsTable.js
new file mode 100644
index 000000000..777cecb48
--- /dev/null
+++ b/client/src/containers/Sales/PaymentReceive/PaymentReceiveItemsTable.js
@@ -0,0 +1,13 @@
+import React, { useState, useMemo, useEffect, useCallback } from 'react';
+import { Button, Intent, Position, Tooltip } from '@blueprintjs/core';
+import { FormattedMessage as T, useIntl } from 'react-intl';
+import DataTable from 'components/DataTable';
+import Icon from 'components/Icon';
+
+import { compose, formattedAmount, transformUpdatedRows } from 'utils';
+import {
+  InputGroupCell,
+  MoneyFieldCell,
+  EstimatesListFieldCell,
+  DivFieldCell,
+} from 'components/DataTableCells';
diff --git a/client/src/containers/Sales/PaymentReceive/PaymentReceives.js b/client/src/containers/Sales/PaymentReceive/PaymentReceives.js
new file mode 100644
index 000000000..48779ea57
--- /dev/null
+++ b/client/src/containers/Sales/PaymentReceive/PaymentReceives.js
@@ -0,0 +1,69 @@
+import React, { useCallback } from 'react';
+import { useParams, useHistory } from 'react-router-dom';
+import { useQuery } from 'react-query';
+
+import PaymentReceiveForm from './PaymentReceiveForm';
+import DashboardInsider from 'components/Dashboard/DashboardInsider';
+
+import withCustomersActions from 'containers/Customers/withCustomersActions';
+import withAccountsActions from 'containers/Accounts/withAccountsActions';
+import withItemsActions from 'containers/Items/withItemsActions';
+//#withInvoiceActions
+
+import { compose } from 'utils';
+
+function PaymentReceives({
+  //#withwithAccountsActions
+  requestFetchAccounts,
+
+  //#withCustomersActions
+  requestFetchCustomers,
+
+  //#withItemsActions
+  requestFetchItems,
+
+  //#withInvoiceActions
+}) {
+  const history = useHistory();
+
+  // Handle fetch accounts data
+  const fetchAccounts = useQuery('accounts-list', (key) =>
+    requestFetchAccounts(),
+  );
+
+  // Handle fetch Items data table or list
+  const fetchItems = useQuery('items-table', () => requestFetchItems({}));
+
+  // Handle fetch customers data table or list
+  const fetchCustomers = useQuery('customers-table', () =>
+    requestFetchCustomers({}),
+  );
+
+  const handleFormSubmit = useCallback((payload) => {}, [history]);
+
+  const handleCancel = useCallback(() => {
+    history.goBack();
+  }, [history]);
+
+  return (
+    <DashboardInsider
+      loading={
+        fetchCustomers.isFetching ||
+        fetchItems.isFetching ||
+        fetchAccounts.isFetching
+      }
+    >
+      <PaymentReceiveForm
+        onFormSubmit={handleFormSubmit}
+        onCancelForm={handleCancel}
+      />
+    </DashboardInsider>
+  );
+}
+
+export default compose(
+  withCustomersActions,
+  withItemsActions,
+  withAccountsActions,
+  // withInvoiceActions
+)(PaymentReceives);
diff --git a/client/src/containers/Sales/PaymentReceive/withPaymentReceivesActions.js b/client/src/containers/Sales/PaymentReceive/withPaymentReceivesActions.js
new file mode 100644
index 000000000..393fdfc86
--- /dev/null
+++ b/client/src/containers/Sales/PaymentReceive/withPaymentReceivesActions.js
@@ -0,0 +1,34 @@
+import { connect } from 'react-redux';
+import {
+  submitPaymentReceive,
+  editPaymentReceive,
+  deletePaymentReceive,
+  fetchPaymentReceive,
+  fetchPaymentReceivesTable,
+} from 'store/PaymentReceive/paymentReceive.actions';
+import t from 'store/types';
+
+const mapDispatchToProps = (dispatch) => ({
+  requestSubmitPaymentReceive: (form) =>
+    dispatch(submitPaymentReceive({ form })),
+  requestFetchPaymentReceive: (id) => dispatch(fetchPaymentReceive({ id })),
+  requestEditPaymentReceive: (id, form) =>
+    dispatch(editPaymentReceive({ id, form })),
+  requestDeletePaymentReceive: (id) => dispatch(deletePaymentReceive({ id })),
+  requestFetchPaymentReceiveTable: (query = {}) =>
+    dispatch(fetchPaymentReceivesTable({ query: { ...query } })),
+
+  changePaymentReceiveView: (id) =>
+    dispatch({
+      type: t.PAYMENT_RECEIVE_SET_CURRENT_VIEW,
+      currentViewId: parseInt(id, 10),
+    }),
+
+  addPaymentReceivesTableQueries: (queries) =>
+    dispatch({
+      type: t.PAYMENT_RECEIVE_TABLE_QUERIES_ADD,
+      queries,
+    }),
+});
+
+export default connect(null, mapDispatchToProps);
diff --git a/client/src/lang/en/index.js b/client/src/lang/en/index.js
index 57590e1ee..a6d645bd6 100644
--- a/client/src/lang/en/index.js
+++ b/client/src/lang/en/index.js
@@ -633,4 +633,33 @@ export default {
     'The receipt  has been successfully edited.',
   the_receipt_has_been_successfully_deleted:
     'The receipt has been successfully deleted.',
+
+  bills: 'Bills',
+  accept: 'Accept',
+  vendor_name: 'Vendor Name',
+  select_vendor_account: 'Select Vendor Account',
+  select_accept_account: 'Select Accept Account',
+  bill_date: 'Bill Date',
+  due_date: 'Due Date',
+  bill_number: 'Bill Number',
+  edit_bill: 'Edit Bill',
+  new_bill: 'New Bill',
+  bill_date_: 'Bill date',
+  bill_number_: 'Bill number',
+  vendor_name_: 'Vendor name',
+
+  the_bill_has_been_successfully_created:
+    'The bill has been successfully created.',
+
+  edit_payment_receive: 'Edit Payment Receive',
+  new_payment_receive: 'New Payment Receive',
+  payment_receives: 'Payment Receives',
+  payment_receive_no: 'Payment Receive #',
+  payment_receive_no_: 'Payment receive no',
+  the_payment_receive_has_been_successfully_created:
+    'The payment receive has been successfully created.',
+
+  select_invoice:'Select Invoice',
+
+  payment_mades: 'Payment Mades',
 };
diff --git a/client/src/routes/dashboard.js b/client/src/routes/dashboard.js
index d5b73c84a..c1f10a9bd 100644
--- a/client/src/routes/dashboard.js
+++ b/client/src/routes/dashboard.js
@@ -275,4 +275,42 @@ export default [
   //   }),
   //   breadcrumb: 'New Receipt',
   // }
+
+
+  // Payment Receives 
+
+  {
+    path: `/payment-receive/:id/edit`,
+    component: LazyLoader({
+      loader: () => import('containers/Sales/PaymentReceive/PaymentReceives'),
+    }),
+    breadcrumb: 'Edit',
+
+  },
+  {
+    path: `/payment-receive/new`,
+    component: LazyLoader({
+      loader: () => import('containers/Sales/PaymentReceive/PaymentReceives'),
+    }),
+    breadcrumb: 'New Payment Receive',
+
+  },
+
+
+
+  //Bills
+  {
+    path: `/bill/:id/edit`,
+    component: LazyLoader({
+      loader: () => import('containers/Purchases/Bills'),
+    }),
+    breadcrumb: 'Edit',
+  },
+  {
+    path: `/bill/new`,
+    component: LazyLoader({
+      loader: () => import('containers/Purchases/Bills'),
+    }),
+    breadcrumb: 'New Bill',
+  },
 ];
diff --git a/client/src/store/Bills/bills.actions.js b/client/src/store/Bills/bills.actions.js
new file mode 100644
index 000000000..970bca31c
--- /dev/null
+++ b/client/src/store/Bills/bills.actions.js
@@ -0,0 +1,136 @@
+import ApiService from 'services/ApiService';
+import t from 'store/types';
+
+export const fetchBillsTable = ({ query = {} }) => {
+  return (dispatch, getState) =>
+    new Promise((resolve, rejcet) => {
+      const pageQuery = getState().bill.tableQuery;
+
+      dispatch({
+        type: t.BILLS_TABLE_LOADING,
+        payload: {
+          loading: true,
+        },
+      });
+      ApiService.get('bills', {
+        params: { ...pageQuery, ...query },
+      })
+        .then((response) => {
+          dispatch({
+            type: t.BILLS_PAGE_SET,
+            payload: {
+              bills: response.data.bills.results,
+              pagination: response.data.bills.pagination,
+              customViewId: response.data.customViewId || -1,
+            },
+          });
+          dispatch({
+            type: t.BILLS_ITEMS_SET,
+            payload: {
+              bills: response.data.bills.results,
+            },
+          });
+          dispatch({
+            type: t.BILLS_PAGINATION_SET,
+            payload: {
+              pagination: response.data.bills.pagination,
+              customViewId: response.data.customViewId || -1,
+            },
+          });
+          dispatch({
+            type: t.BILLS_TABLE_LOADING,
+            payload: {
+              loading: false,
+            },
+          });
+          resolve(response);
+        })
+        .catch((error) => {
+          rejcet(error);
+        });
+    });
+};
+
+export const deleteBill = ({ id }) => {
+  return (dispatch) =>
+    new Promise((resovle, reject) => {
+      ApiService.delete(`bills/${id}`)
+        .then((response) => {
+          dispatch({ type: t.BILL_DELETE });
+          resovle(response);
+        })
+        .catch((error) => {
+          reject(error.response.data.errors || []);
+        });
+    });
+};
+
+export const submitBill = ({ form }) => {
+  return (dispatch) =>
+    new Promise((resolve, reject) => {
+      dispatch({
+        type: t.SET_DASHBOARD_REQUEST_LOADING,
+      });
+      ApiService.post('bills', form)
+        .then((response) => {
+          dispatch({
+            type: t.SET_DASHBOARD_REQUEST_COMPLETED,
+          });
+          resolve(response);
+        })
+        .catch((error) => {
+          const { response } = error;
+          const { data } = response;
+          dispatch({
+            type: t.SET_DASHBOARD_REQUEST_COMPLETED,
+          });
+          reject(data?.errors);
+        });
+    });
+};
+
+export const fetchBill = ({ id }) => {
+  return (dispatch) =>
+    new Promise((resovle, reject) => {
+      ApiService.get(`bills/${id}`)
+        .then((response) => {
+          dispatch({
+            type: t.BILL_SET,
+            payload: {
+              id,
+              bill: response.data.bill,
+            },
+          });
+          resovle(response);
+        })
+        .catch((error) => {
+          const { response } = error;
+          const { data } = response;
+          reject(data?.errors);
+        });
+    });
+};
+
+export const editBill = (id, form) => {
+  return (dispatch) =>
+    new Promise((resolve, rejcet) => {
+      dispatch({
+        type: t.SET_DASHBOARD_REQUEST_LOADING,
+      });
+      ApiService.post(`bills/${id}`, form)
+        .then((response) => {
+          dispatch({
+            type: t.SET_DASHBOARD_REQUEST_COMPLETED,
+          });
+          resolve(response);
+        })
+        .catch((error) => {
+          const { response } = error;
+          const { data } = response;
+          dispatch({
+            type: t.SET_DASHBOARD_REQUEST_COMPLETED,
+          });
+          rejcet(data?.errors);
+        });
+    });
+};
diff --git a/client/src/store/Bills/bills.reducer.js b/client/src/store/Bills/bills.reducer.js
new file mode 100644
index 000000000..e69de29bb
diff --git a/client/src/store/Bills/bills.selectors.js b/client/src/store/Bills/bills.selectors.js
new file mode 100644
index 000000000..4b6b8f1d2
--- /dev/null
+++ b/client/src/store/Bills/bills.selectors.js
@@ -0,0 +1,6 @@
+import { createSelector } from '@reduxjs/toolkit';
+
+const billByIdSelector = (state, props) => state.bills.items[props.billId];
+
+export const getBillById = () =>
+  createSelector(billByIdSelector, (_bill) => _bill);
diff --git a/client/src/store/Bills/bills.type.js b/client/src/store/Bills/bills.type.js
new file mode 100644
index 000000000..3ce6797d2
--- /dev/null
+++ b/client/src/store/Bills/bills.type.js
@@ -0,0 +1,12 @@
+export default {
+  BILL_DELETE: 'BILL_DELETE',
+  BILLS_BULK_DELETE: 'BILLS_BULK_DELETE',
+  BILLS_LIST_SET: 'BILLS_LIST_SET',
+  BILL_SET: 'BILL_SET',
+  BILLS_SET_CURRENT_VIEW: 'BILLS_SET_CURRENT_VIEW',
+  BILLS_TABLE_QUERIES_ADD: 'BILLS_TABLE_QUERIES_ADD',
+  BILLS_TABLE_LOADING: 'BILLS_TABLE_LOADING',
+  BILLS_PAGINATION_SET: 'BILLS_PAGINATION_SET',
+  BILLS_PAGE_SET: 'BILLS_PAGE_SET',
+  BILLS_ITEMS_SET: 'BILLS_ITEMS_SET',
+};
diff --git a/client/src/store/PaymentReceive/paymentReceive.actions.js b/client/src/store/PaymentReceive/paymentReceive.actions.js
new file mode 100644
index 000000000..43d00f9cb
--- /dev/null
+++ b/client/src/store/PaymentReceive/paymentReceive.actions.js
@@ -0,0 +1,136 @@
+import ApiService from 'services/ApiService';
+import t from 'store/types';
+
+export const submitPaymentReceive = ({ form }) => {
+  return (dispatch) =>
+    new Promise((resolve, reject) => {
+      dispatch({
+        type: t.SET_DASHBOARD_REQUEST_LOADING,
+      });
+      ApiService.post('sales/payment_receives', form)
+        .then((response) => {
+          dispatch({
+            type: t.SET_DASHBOARD_REQUEST_COMPLETED,
+          });
+          resolve(response);
+        })
+        .catch((error) => {
+          const { response } = error;
+          const { data } = response;
+          dispatch({
+            type: t.SET_DASHBOARD_REQUEST_COMPLETED,
+          });
+          reject(data?.errors);
+        });
+    });
+};
+
+export const editPaymentReceive = (id, form) => {
+  return (dispatch) =>
+    new Promise((resolve, rejcet) => {
+      dispatch({
+        type: t.SET_DASHBOARD_REQUEST_LOADING,
+      });
+      ApiService.post(`sales/payment_receives/${id}`, form)
+        .then((response) => {
+          dispatch({
+            type: t.SET_DASHBOARD_REQUEST_COMPLETED,
+          });
+          resolve(response);
+        })
+        .catch((error) => {
+          const { response } = error;
+          const { data } = response;
+          dispatch({
+            type: t.SET_DASHBOARD_REQUEST_COMPLETED,
+          });
+          rejcet(data?.errors);
+        });
+    });
+};
+
+export const deletePaymentReceive = ({ id }) => {
+  return (dispatch) =>
+    new Promise((resovle, reject) => {
+      ApiService.delete(`payment_receives/${id}`)
+        .then((response) => {
+          dispatch({ type: t.PAYMENT_RECEIVE_DELETE });
+          resovle(response);
+        })
+        .catch((error) => {
+          reject(error.response.data.errors || []);
+        });
+    });
+};
+
+export const fetchPaymentReceive = ({ id }) => {
+  return (dispatch) =>
+    new Promise((resovle, reject) => {
+      ApiService.get(`payment_receives/${id}`)
+        .then((response) => {
+          dispatch({
+            type: t.PAYMENT_RECEIVE_SET,
+            payload: {
+              id,
+              payment_receive: response.data.payment_receive,
+            },
+          });
+          resovle(response);
+        })
+        .catch((error) => {
+          const { response } = error;
+          const { data } = response;
+          reject(data?.errors);
+        });
+    });
+};
+
+export const fetchPaymentReceivesTable = ({ query = {} }) => {
+  return (dispatch, getState) =>
+    new Promise((resolve, rejcet) => {
+      const pageQuery = getState().payment_receive.tableQuery;
+
+      dispatch({
+        type: t.PAYMENT_RECEIVES_TABLE_LOADING,
+        payload: {
+          loading: true,
+        },
+      });
+      ApiService.get('payment_receives', {
+        params: { ...pageQuery, ...query },
+      })
+        .then((response) => {
+          dispatch({
+            type: t.RECEIPTS_PAGE_SET,
+            payload: {
+              payment_receives: response.data.payment_receives.results,
+              pagination: response.data.payment_receives.pagination,
+              customViewId: response.data.customViewId || -1,
+            },
+          });
+          dispatch({
+            type: t.PAYMENT_RECEIVES_ITEMS_SET,
+            payload: {
+              payment_receives: response.data.payment_receives.results,
+            },
+          });
+          dispatch({
+            type: t.PAYMENT_RECEIVES_PAGINATION_SET,
+            payload: {
+              pagination: response.data.payment_receives.pagination,
+              customViewId: response.data.customViewId || -1,
+            },
+          });
+          dispatch({
+            type: t.PAYMENT_RECEIVES_TABLE_LOADING,
+            payload: {
+              loading: false,
+            },
+          });
+          resolve(response);
+        })
+        .catch((error) => {
+          rejcet(error);
+        });
+    });
+};
diff --git a/client/src/store/PaymentReceive/paymentReceive.reducer.js b/client/src/store/PaymentReceive/paymentReceive.reducer.js
new file mode 100644
index 000000000..e69de29bb
diff --git a/client/src/store/PaymentReceive/paymentReceive.selector.js b/client/src/store/PaymentReceive/paymentReceive.selector.js
new file mode 100644
index 000000000..e69de29bb
diff --git a/client/src/store/PaymentReceive/paymentReceive.type.js b/client/src/store/PaymentReceive/paymentReceive.type.js
new file mode 100644
index 000000000..3c08a544c
--- /dev/null
+++ b/client/src/store/PaymentReceive/paymentReceive.type.js
@@ -0,0 +1,11 @@
+export default {
+  PAYMENT_RECEIVE_LIST_SET: 'PAYMENT_RECEIVE_LIST_SET',
+  PAYMENT_RECEIVE_SET: 'PAYMENT_RECEIVE_SET',
+  PAYMENT_RECEIVE_DELETE: 'PAYMENT_RECEIVE_DELETE',
+  PAYMENT_RECEIVE_SET_CURRENT_VIEW: 'PAYMENT_RECEIVE_SET_CURRENT_VIEW',
+  PAYMENT_RECEIVE_TABLE_QUERIES_ADD: 'PAYMENT_RECEIVE_TABLE_QUERIES_ADD',
+  PAYMENT_RECEIVES_TABLE_LOADING: 'PAYMENT_RECEIVES_TABLE_LOADING',
+  PAYMENT_RECEIVES_PAGE_SET: 'PAYMENT_RECEIVES_PAGE_SET',
+  PAYMENT_RECEIVES_ITEMS_SET: 'PAYMENT_RECEIVES_ITEMS_SET',
+  PAYMENT_RECEIVES_PAGINATION_SET: 'PAYMENT_RECEIVES_PAGINATION_SET',
+};
diff --git a/client/src/store/types.js b/client/src/store/types.js
index 6a089d1d0..da7e60037 100644
--- a/client/src/store/types.js
+++ b/client/src/store/types.js
@@ -20,6 +20,8 @@ import customer from './customers/customers.type';
 import estimates from './Estimate/estimates.types';
 import invoices from './Invoice/invoices.types';
 import receipts from './receipt/receipt.type';
+import bills from './Bills/bills.type';
+import paymentReceives from './PaymentReceive/paymentReceive.type';
 
 export default {
   ...authentication,
@@ -43,5 +45,7 @@ export default {
   ...customer,
   ...estimates,
   ...invoices,
-  ...receipts
+  ...receipts,
+  ...bills,
+  ...paymentReceives,
 };