From 45088b2d3ba4bef2af58b8c8183120ce1d3c0a58 Mon Sep 17 00:00:00 2001
From: Ahmed Bouhuolia <a.bouhuolia@live.com>
Date: Sat, 22 Aug 2020 11:58:08 +0200
Subject: [PATCH] feat: Item validate cost, income and inventory account type.
 feat: Style sales and purchases forms - 80% progress. feat: Validate
 purchase-able and sell-able items in invoices and bills. feat: Fix bugs in
 inventory FIFO/LIFO cost methods.

---
 client/src/components/classes.js              |   4 +
 .../src/containers/Purchases/Bill/BillForm.js |  26 +-
 .../Purchases/Bill/BillFormFooter.js          |   2 +-
 .../Purchases/Bill/BillFormHeader.js          |   8 +-
 client/src/containers/Purchases/BillForm.js   |  30 +-
 .../Sales/Estimate/EntriesItemsTable.js       |  14 +-
 .../Sales/Estimate/Estimate.schema.js         |   0
 .../containers/Sales/Estimate/EstimateForm.js |  59 +--
 .../Sales/Estimate/EstimateFormFooter.js      |   2 +-
 .../Sales/Estimate/EstimateFormHeader.js      |  31 +-
 .../containers/Sales/Estimate/Estimates.js    |   1 +
 .../Sales/Estimate/withEstimates.js           |   1 +
 .../containers/Sales/Invoice/InvoiceForm.js   |  56 +--
 .../Sales/Invoice/InvoiceFormFooter.js        |   2 +-
 .../Sales/Invoice/InvoiceFormHeader.js        |   4 +-
 .../containers/Sales/Receipt/ReceiptForm.js   |  56 +--
 .../Sales/Receipt/ReceiptFormFooter.js        |   2 +-
 .../Sales/Receipt/ReceiptFormHeader.js        |  18 +-
 client/src/style/App.scss                     |   9 +-
 client/src/style/pages/estimate.scss          | 379 ------------------
 client/src/style/pages/estimates.scss         | 159 ++++++++
 client/src/style/pages/invoices.scss          |   0
 client/src/style/pages/receipts.scss          |   0
 server/src/database/seeds/seed_accounts.js    |  20 +
 server/src/http/controllers/Items.ts          |  31 +-
 .../src/http/controllers/Purchases/Bills.js   |  28 ++
 .../http/controllers/Sales/SalesInvoices.js   |  30 +-
 server/src/jobs/ComputeItemCost.ts            |   2 +-
 server/src/models/InventoryCostLotTracker.js  |  22 +
 server/src/models/InventoryTransaction.js     |  23 ++
 .../services/Accounting/JournalCommands.ts    |  60 +++
 server/src/services/Inventory/Inventory.ts    |   9 +-
 .../Inventory/InventoryCostLotTracker.ts      | 317 ++++++++++-----
 server/src/services/Sales/SalesInvoices.ts    |  72 +++-
 34 files changed, 841 insertions(+), 636 deletions(-)
 create mode 100644 client/src/components/classes.js
 create mode 100644 client/src/containers/Sales/Estimate/Estimate.schema.js
 delete mode 100644 client/src/style/pages/estimate.scss
 create mode 100644 client/src/style/pages/estimates.scss
 create mode 100644 client/src/style/pages/invoices.scss
 create mode 100644 client/src/style/pages/receipts.scss

diff --git a/client/src/components/classes.js b/client/src/components/classes.js
new file mode 100644
index 000000000..bc79e55b1
--- /dev/null
+++ b/client/src/components/classes.js
@@ -0,0 +1,4 @@
+
+export default {
+  DATATABLE_EDITOR: 'datatable-editor',
+};
\ No newline at end of file
diff --git a/client/src/containers/Purchases/Bill/BillForm.js b/client/src/containers/Purchases/Bill/BillForm.js
index a05f79137..23e362d98 100644
--- a/client/src/containers/Purchases/Bill/BillForm.js
+++ b/client/src/containers/Purchases/Bill/BillForm.js
@@ -9,6 +9,7 @@ import * as Yup from 'yup';
 import { useFormik } from 'formik';
 import moment from 'moment';
 import { Intent, FormGroup, TextArea } from '@blueprintjs/core';
+import { Row, Col } from 'react-grid-system';
 
 import { FormattedMessage as T, useIntl } from 'react-intl';
 import { pick } from 'lodash';
@@ -291,15 +292,22 @@ function BillForm({
           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'}
-        />
+        <Row>
+          <Col>
+            <FormGroup label={<T id={'note'} />} className={'form-group--'}>
+              <TextArea growVertically={true} {...formik.getFieldProps('note')} />
+            </FormGroup>
+          </Col>
+
+          <Col>
+            <Dragzone
+              initialFiles={initialAttachmentFiles}
+              onDrop={handleDropFiles}
+              onDeleteFile={handleDeleteFile}
+              hint={'Attachments: Maxiumum size: 20MB'}
+            />
+          </Col>
+        </Row>
       </form>
       <BillFormFooter
         formik={formik}
diff --git a/client/src/containers/Purchases/Bill/BillFormFooter.js b/client/src/containers/Purchases/Bill/BillFormFooter.js
index e08a5eaec..1835b89ba 100644
--- a/client/src/containers/Purchases/Bill/BillFormFooter.js
+++ b/client/src/containers/Purchases/Bill/BillFormFooter.js
@@ -9,7 +9,7 @@ export default function BillFormFooter({
   bill,
 }) {
   return (
-    <div>
+    <div className={'form__floating-footer'}>
       <Button
         disabled={isSubmitting}
         intent={Intent.PRIMARY}
diff --git a/client/src/containers/Purchases/Bill/BillFormHeader.js b/client/src/containers/Purchases/Bill/BillFormHeader.js
index ec609ddf2..8263a8be0 100644
--- a/client/src/containers/Purchases/Bill/BillFormHeader.js
+++ b/client/src/containers/Purchases/Bill/BillFormHeader.js
@@ -76,12 +76,10 @@ function BillFormHeader({
     }
   };
 
-  console.log(vendorsCurrentPage, 'vendorsCurrentPage');
-  console.log(vendorItems, 'vendorItems');
   return (
-    <div>
-      <div>
-        {/* vendor  account name */}
+    <div className="page-form page-form--bill">
+      <div className={'page-form__primary-section'}>
+        {/* Vendor  account name */}
         <FormGroup
           label={<T id={'vendor_name'} />}
           inline={true}
diff --git a/client/src/containers/Purchases/BillForm.js b/client/src/containers/Purchases/BillForm.js
index fce4b0ae4..1329bc76c 100644
--- a/client/src/containers/Purchases/BillForm.js
+++ b/client/src/containers/Purchases/BillForm.js
@@ -11,7 +11,8 @@ 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 { omit } from 'lodash';
+import { Row, Col } from 'react-grid-system';
 
 import BillFormHeader from './BillFormHeader';
 import EstimatesItemsTable from 'containers/Sales/Estimate/EntriesItemsTable';
@@ -273,15 +274,24 @@ function BillForm({
           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'}
-        />
+
+        <Row>
+          <Col>
+            <FormGroup label={<T id={'note'} />} className={'form-group--'}>
+              <TextArea growVertically={true} {...formik.getFieldProps('note')} />
+            </FormGroup>
+          </Col>
+
+          <Col>
+            <Dragzone
+              initialFiles={initialAttachmentFiles}
+              onDrop={handleDropFiles}
+              onDeleteFile={handleDeleteFile}
+              hint={'Attachments: Maxiumum size: 20MB'}
+            />
+          </Col>
+        </Row>
+      
         <BillFormFooter
           formik={formik}
           onSubmit={handleSubmitClick}
diff --git a/client/src/containers/Sales/Estimate/EntriesItemsTable.js b/client/src/containers/Sales/Estimate/EntriesItemsTable.js
index ab7e2f266..44192fcad 100644
--- a/client/src/containers/Sales/Estimate/EntriesItemsTable.js
+++ b/client/src/containers/Sales/Estimate/EntriesItemsTable.js
@@ -1,10 +1,11 @@
 import React, { useState, useMemo, useEffect, useCallback } from 'react';
+import { omit } from 'lodash';
 import { Button, Intent, Position, Tooltip } from '@blueprintjs/core';
 import { FormattedMessage as T, useIntl } from 'react-intl';
+
+import CLASSES from 'components/classes';
 import DataTable from 'components/DataTable';
 import Icon from 'components/Icon';
-
-import { compose, formattedAmount } from 'utils';
 import {
   InputGroupCell,
   MoneyFieldCell,
@@ -14,7 +15,7 @@ import {
 } from 'components/DataTableCells';
 
 import withItems from 'containers/Items/withItems';
-import { omit } from 'lodash';
+import { compose, formattedAmount } from 'utils';
 
 const ActionsCellRenderer = ({
   row: { index },
@@ -92,6 +93,7 @@ function EstimateTable({
         width: 40,
         disableResizing: true,
         disableSortBy: true,
+        className: 'index',
       },
       {
         Header: formatMessage({ id: 'product_and_service' }),
@@ -108,6 +110,7 @@ function EstimateTable({
         Cell: InputGroupCell,
         disableSortBy: true,
         className: 'description',
+        width: 120,
       },
 
       {
@@ -123,7 +126,7 @@ function EstimateTable({
         accessor: 'rate',
         Cell: TotalEstimateCellRederer(MoneyFieldCell, 'rate'),
         disableSortBy: true,
-        width: 150,
+        width: 100,
         className: 'rate',
       },
       {
@@ -230,8 +233,9 @@ function EstimateTable({
           updateData: handleUpdateData,
           removeRow: handleRemoveRow,
         }}
+        className={CLASSES.DATATABLE_EDITOR}
       />
-      <div className={'mt1'}>
+      <div className={'datatable-editor-actions mt1'}>
         <Button
           small={true}
           className={'button--secondary button--new-line'}
diff --git a/client/src/containers/Sales/Estimate/Estimate.schema.js b/client/src/containers/Sales/Estimate/Estimate.schema.js
new file mode 100644
index 000000000..e69de29bb
diff --git a/client/src/containers/Sales/Estimate/EstimateForm.js b/client/src/containers/Sales/Estimate/EstimateForm.js
index 040b95e7b..e4bce5371 100644
--- a/client/src/containers/Sales/Estimate/EstimateForm.js
+++ b/client/src/containers/Sales/Estimate/EstimateForm.js
@@ -5,14 +5,13 @@ import React, {
   useRef,
   useState,
 } from 'react';
-
 import * as Yup from 'yup';
 import { useFormik } from 'formik';
 import moment from 'moment';
-import { Intent, FormGroup, TextArea, Button } from '@blueprintjs/core';
+import { Intent, FormGroup, TextArea } from '@blueprintjs/core';
 import { FormattedMessage as T, useIntl } from 'react-intl';
-import { pick, omit } from 'lodash';
-import { queryCache } from 'react-query';
+import { pick } from 'lodash';
+import { Row, Col } from 'react-grid-system';
 
 import EstimateFormHeader from './EstimateFormHeader';
 import EstimatesItemsTable from './EntriesItemsTable';
@@ -103,13 +102,11 @@ const EstimateForm = ({
       .min(1)
       .max(1024)
       .label(formatMessage({ id: 'note' })),
-
     terms_conditions: Yup.string()
       .trim()
       .min(1)
       .max(1024)
       .label(formatMessage({ id: 'note' })),
-
     entries: Yup.array().of(
       Yup.object().shape({
         quantity: Yup.number().nullable(),
@@ -320,27 +317,35 @@ const EstimateForm = ({
           formik={formik}
           // defaultRow={defaultEstimate}
         />
-        <FormGroup
-          label={<T id={'customer_note'} />}
-          className={'form-group--customer_note'}
-        >
-          <TextArea growVertically={true} {...formik.getFieldProps('note')} />
-        </FormGroup>
-        <FormGroup
-          label={<T id={'terms_conditions'} />}
-          className={'form-group--terms_conditions'}
-        >
-          <TextArea
-            growVertically={true}
-            {...formik.getFieldProps('terms_conditions')}
-          />
-        </FormGroup>
-        <Dragzone
-          initialFiles={initialAttachmentFiles}
-          onDrop={handleDropFiles}
-          onDeleteFile={handleDeleteFile}
-          hint={'Attachments: Maxiumum size: 20MB'}
-        />
+
+        <Row>
+          <Col>
+            <FormGroup
+              label={<T id={'customer_note'} />}
+              className={'form-group--customer_note'}
+            >
+              <TextArea growVertically={true} {...formik.getFieldProps('note')} />
+            </FormGroup>
+            <FormGroup
+              label={<T id={'terms_conditions'} />}
+              className={'form-group--terms_conditions'}
+            >
+              <TextArea
+                growVertically={true}
+                {...formik.getFieldProps('terms_conditions')}
+              />
+            </FormGroup>
+          </Col>
+
+          <Col>
+            <Dragzone
+              initialFiles={initialAttachmentFiles}
+              onDrop={handleDropFiles}
+              onDeleteFile={handleDeleteFile}
+              hint={'Attachments: Maxiumum size: 20MB'}
+            />
+          </Col>
+        </Row>
       </form>
       <EstimateFormFooter
         formik={formik}
diff --git a/client/src/containers/Sales/Estimate/EstimateFormFooter.js b/client/src/containers/Sales/Estimate/EstimateFormFooter.js
index cd93c0dd6..ac6c3469d 100644
--- a/client/src/containers/Sales/Estimate/EstimateFormFooter.js
+++ b/client/src/containers/Sales/Estimate/EstimateFormFooter.js
@@ -11,7 +11,7 @@ export default function EstimateFormFooter({
   estimate,
 }) {
   return (
-    <div className={'estimate-form__floating-footer'}>
+    <div className={'form__floating-footer'}>
       <Button
         disabled={isSubmitting}
         intent={Intent.PRIMARY}
diff --git a/client/src/containers/Sales/Estimate/EstimateFormHeader.js b/client/src/containers/Sales/Estimate/EstimateFormHeader.js
index ad1212763..dcfc29584 100644
--- a/client/src/containers/Sales/Estimate/EstimateFormHeader.js
+++ b/client/src/containers/Sales/Estimate/EstimateFormHeader.js
@@ -68,13 +68,16 @@ function EstimateFormHeader({
   );
 
   return (
-    <div className={'estimate-form'}>
-      <div className={'estimate-form__primary-section'}>
-        {/* customer name */}
+    <div className={'page-form page-form--estimate'}>
+      <div className={'page-form__primary-section'}>
         <FormGroup
           label={<T id={'customer_name'} />}
           inline={true}
-          className={classNames('form-group--select-list', Classes.FILL)}
+          className={classNames(
+            'form-group--select-list',
+            'form-group--customer',
+            Classes.FILL,
+          )}
           labelInfo={<FieldRequiredHint />}
           intent={errors.customer_id && touched.customer_id && Intent.DANGER}
           helperText={
@@ -94,7 +97,7 @@ function EstimateFormHeader({
             labelProp={'display_name'}
           />
         </FormGroup>
-        {/* estimate_date */}
+        
         <Row>
           <Col
 
@@ -104,7 +107,11 @@ function EstimateFormHeader({
               label={<T id={'estimate_date'} />}
               inline={true}
               labelInfo={<FieldRequiredHint />}
-              className={classNames('form-group--select-list', Classes.FILL)}
+              className={classNames(
+                'form-group--select-list',
+                Classes.FILL,
+                'form-group--estimate-date'
+              )}
               intent={
                 errors.estimate_date && touched.estimate_date && Intent.DANGER
               }
@@ -127,7 +134,11 @@ function EstimateFormHeader({
             <FormGroup
               label={<T id={'expiration_date'} />}
               inline={true}
-              className={classNames('form-group--select-list', Classes.FILL)}
+              className={classNames(
+                'form-group--select-list',
+                'form-group--expiration-date',
+                Classes.FILL
+              )}
               intent={
                 errors.expiration_date &&
                 touched.expiration_date &&
@@ -147,11 +158,12 @@ function EstimateFormHeader({
           </Col>
         </Row>
       </div>
-      {/* Estimate */}
+
+      {/*- Estimate -*/}
       <FormGroup
         label={<T id={'estimate'} />}
         inline={true}
-        className={('form-group--estimate', Classes.FILL)}
+        className={('form-group--estimate-number', Classes.FILL)}
         labelInfo={<FieldRequiredHint />}
         intent={
           errors.estimate_number && touched.estimate_number && Intent.DANGER
@@ -168,6 +180,7 @@ function EstimateFormHeader({
           {...getFieldProps('estimate_number')}
         />
       </FormGroup>
+    
       <FormGroup
         label={<T id={'reference'} />}
         inline={true}
diff --git a/client/src/containers/Sales/Estimate/Estimates.js b/client/src/containers/Sales/Estimate/Estimates.js
index a8f505806..d58d827ad 100644
--- a/client/src/containers/Sales/Estimate/Estimates.js
+++ b/client/src/containers/Sales/Estimate/Estimates.js
@@ -33,6 +33,7 @@ function Estimates({
     requestFetchCustomers({}),
   );
 
+  // 
   const handleFormSubmit = useCallback(
     (payload) => {
       payload.redirect && history.push('/estimates');
diff --git a/client/src/containers/Sales/Estimate/withEstimates.js b/client/src/containers/Sales/Estimate/withEstimates.js
index 731f65f5c..10b43606e 100644
--- a/client/src/containers/Sales/Estimate/withEstimates.js
+++ b/client/src/containers/Sales/Estimate/withEstimates.js
@@ -13,6 +13,7 @@ export default (mapState) => {
 
   const mapStateToProps = (state, props) => {
     const query = getEstimatesTableQuery(state, props);
+  
     const mapped = {
       estimatesCurrentPage: getEstimatesItems(state, props, query),
       estimateViews: getResourceViews(state, props, 'sales_estimates'),
diff --git a/client/src/containers/Sales/Invoice/InvoiceForm.js b/client/src/containers/Sales/Invoice/InvoiceForm.js
index 8b6c44e07..214edbd7b 100644
--- a/client/src/containers/Sales/Invoice/InvoiceForm.js
+++ b/client/src/containers/Sales/Invoice/InvoiceForm.js
@@ -11,6 +11,7 @@ import moment from 'moment';
 import { Intent, FormGroup, TextArea, Button } from '@blueprintjs/core';
 import { FormattedMessage as T, useIntl } from 'react-intl';
 import { pick } from 'lodash';
+import { Row, Col } from 'react-grid-system';
 
 import InvoiceFormHeader from './InvoiceFormHeader';
 import EstimatesItemsTable from 'containers/Sales/Estimate/EntriesItemsTable';
@@ -308,31 +309,38 @@ function InvoiceForm({
           onClickClearAllLines={handleClearAllLines}
           formik={formik}
         />
-        <FormGroup
-          label={<T id={'invoice_message'} />}
-          className={'form-group--customer_note'}
-        >
-          <TextArea
-            growVertically={true}
-            {...formik.getFieldProps('invoice_message')}
-          />
-        </FormGroup>
-        <FormGroup
-          label={<T id={'terms_conditions'} />}
-          className={'form-group--terms_conditions'}
-        >
-          <TextArea
-            growVertically={true}
-            {...formik.getFieldProps('terms_conditions')}
-          />
-        </FormGroup>
-        <Dragzone
-          initialFiles={initialAttachmentFiles}
-          onDrop={handleDropFiles}
-          onDeleteFile={handleDeleteFile}
-          hint={'Attachments: Maxiumum size: 20MB'}
-        />
+        <Row>
+          <Col>
+            <FormGroup
+              label={<T id={'invoice_message'} />}
+              className={'form-group--customer_note'}
+            >
+              <TextArea
+                growVertically={true}
+                {...formik.getFieldProps('invoice_message')}
+              />
+            </FormGroup>
+            <FormGroup
+              label={<T id={'terms_conditions'} />}
+              className={'form-group--terms_conditions'}
+            >
+              <TextArea
+                growVertically={true}
+                {...formik.getFieldProps('terms_conditions')}
+              />
+            </FormGroup>
+          </Col>
+
+          <Col>
+            <Dragzone
+              initialFiles={initialAttachmentFiles}
+              onDrop={handleDropFiles}
+              onDeleteFile={handleDeleteFile}
+              hint={'Attachments: Maxiumum size: 20MB'}
+            /></Col>
+        </Row>
       </form>
+
       <InvoiceFormFooter
         formik={formik}
         onSubmitClick={handleSubmitClick}
diff --git a/client/src/containers/Sales/Invoice/InvoiceFormFooter.js b/client/src/containers/Sales/Invoice/InvoiceFormFooter.js
index 466dcc665..ec268674b 100644
--- a/client/src/containers/Sales/Invoice/InvoiceFormFooter.js
+++ b/client/src/containers/Sales/Invoice/InvoiceFormFooter.js
@@ -9,7 +9,7 @@ export default function EstimateFormFooter({
   invoice,
 }) {
   return (
-    <div className={'estimate-form__floating-footer'}>
+    <div className={'form__floating-footer'}>
       <Button
         disabled={isSubmitting}
         intent={Intent.PRIMARY}
diff --git a/client/src/containers/Sales/Invoice/InvoiceFormHeader.js b/client/src/containers/Sales/Invoice/InvoiceFormHeader.js
index e9c95b768..bd5f85418 100644
--- a/client/src/containers/Sales/Invoice/InvoiceFormHeader.js
+++ b/client/src/containers/Sales/Invoice/InvoiceFormHeader.js
@@ -68,8 +68,8 @@ function InvoiceFormHeader({
   );
 
   return (
-    <div className={'invoice-form'}>
-      <div className={'invoice__primary-section'}>
+    <div class="page-form page-form--invoice">
+      <div className={'page-form__primary-section'}>
         {/* customer name */}
         <FormGroup
           label={<T id={'customer_name'} />}
diff --git a/client/src/containers/Sales/Receipt/ReceiptForm.js b/client/src/containers/Sales/Receipt/ReceiptForm.js
index 8ac82ab52..141ad4f8e 100644
--- a/client/src/containers/Sales/Receipt/ReceiptForm.js
+++ b/client/src/containers/Sales/Receipt/ReceiptForm.js
@@ -12,6 +12,7 @@ import moment from 'moment';
 import { Intent, FormGroup, TextArea } from '@blueprintjs/core';
 import { FormattedMessage as T, useIntl } from 'react-intl';
 import { pick } from 'lodash';
+import { Row, Col } from 'react-grid-system';
 
 import ReceiptFromHeader from './ReceiptFormHeader';
 import EstimatesItemsTable from 'containers/Sales/Estimate/EntriesItemsTable';
@@ -296,31 +297,38 @@ function ReceiptForm({
           onClickClearAllLines={handleClearAllLines}
           formik={formik}
         />
-        <FormGroup
-          label={<T id={'receipt_message'} />}
-          className={'form-group--'}
-        >
-          <TextArea
-            growVertically={true}
-            {...formik.getFieldProps('receipt_message')}
-          />
-        </FormGroup>
-        <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'}
-        />
+        <Row>
+          <Col>
+            <FormGroup
+              label={<T id={'receipt_message'} />}
+              className={'form-group--'}
+            >
+              <TextArea
+                growVertically={true}
+                {...formik.getFieldProps('receipt_message')}
+              />
+            </FormGroup>
+            <FormGroup
+              label={<T id={'statement'} />}
+              className={'form-group--statement'}
+            >
+              <TextArea
+                growVertically={true}
+                {...formik.getFieldProps('statement')}
+              />
+            </FormGroup>          
+          </Col>
+
+          <Col>
+            <Dragzone
+              initialFiles={initialAttachmentFiles}
+              onDrop={handleDropFiles}
+              onDeleteFile={handleDeleteFile}
+              hint={'Attachments: Maxiumum size: 20MB'}
+            />
+          </Col>
+        </Row>        
       </form>
       <ReceiptFormFooter
         formik={formik}
diff --git a/client/src/containers/Sales/Receipt/ReceiptFormFooter.js b/client/src/containers/Sales/Receipt/ReceiptFormFooter.js
index 26c09555e..6406395e3 100644
--- a/client/src/containers/Sales/Receipt/ReceiptFormFooter.js
+++ b/client/src/containers/Sales/Receipt/ReceiptFormFooter.js
@@ -9,7 +9,7 @@ export default function ReceiptFormFooter({
   receipt,
 }) {
   return (
-    <div className={'estimate-form__floating-footer'}>
+    <div className={'form__floating-footer'}>
       <Button
         disabled={isSubmitting}
         intent={Intent.PRIMARY}
diff --git a/client/src/containers/Sales/Receipt/ReceiptFormHeader.js b/client/src/containers/Sales/Receipt/ReceiptFormHeader.js
index 871ef41a6..94aaa50d2 100644
--- a/client/src/containers/Sales/Receipt/ReceiptFormHeader.js
+++ b/client/src/containers/Sales/Receipt/ReceiptFormHeader.js
@@ -83,13 +83,17 @@ function ReceiptFormHeader({
   );
 
   return (
-    <div>
-      <div>
-        {/* customer name */}
+    <div class="page-form receipt-form">
+      <div class="page-form__primary-section">
+        {/*- Customer name -*/}
         <FormGroup
           label={<T id={'customer_name'} />}
           inline={true}
-          className={classNames('form-group--select-list', Classes.FILL)}
+          className={classNames(
+            'form-group--select-list',
+            Classes.FILL,
+            'form-group--customer',
+          )}
           labelInfo={<FieldRequiredHint />}
           intent={errors.customer_id && touched.customer_id && Intent.DANGER}
           helperText={
@@ -110,10 +114,11 @@ function ReceiptFormHeader({
           />
         </FormGroup>
 
+        {/*- Deposit account -*/}
         <FormGroup
           label={<T id={'deposit_account'} />}
           className={classNames(
-            'form-group--deposit_account_id',
+            'form-group--deposit-account',
             'form-group--select-list',
             Classes.FILL,
           )}
@@ -172,6 +177,7 @@ function ReceiptFormHeader({
         />
       </FormGroup> */}
 
+      {/*- Reference -*/}
       <FormGroup
         label={<T id={'reference'} />}
         inline={true}
@@ -185,6 +191,8 @@ function ReceiptFormHeader({
           {...getFieldProps('reference_no')}
         />
       </FormGroup>
+
+      {/*- Send to email -*/}
       <FormGroup
         label={<T id={'send_to_email'} />}
         inline={true}
diff --git a/client/src/style/App.scss b/client/src/style/App.scss
index ba6f77aaf..b01485625 100644
--- a/client/src/style/App.scss
+++ b/client/src/style/App.scss
@@ -59,10 +59,13 @@ $pt-font-family: Noto Sans, -apple-system, BlinkMacSystemFont, Segoe UI, Roboto,
 @import 'pages/invite-user.scss';
 @import 'pages/exchange-rate.scss';
 @import 'pages/customer.scss';
-@import 'pages/estimate.scss';
+@import 'pages/estimates';
+@import 'pages/receipts';
+@import 'pages/invoices';
 
- // Views
-  @import 'views/filter-dropdown';
+
+// Views
+@import 'views/filter-dropdown';
 @import 'views/sidebar';
 
 .App {
diff --git a/client/src/style/pages/estimate.scss b/client/src/style/pages/estimate.scss
deleted file mode 100644
index fe0f1867b..000000000
--- a/client/src/style/pages/estimate.scss
+++ /dev/null
@@ -1,379 +0,0 @@
-.estimate-form {
-  padding-bottom: 30px;
-  display: flex;
-  flex-direction: column;
-  .bp3-form-group {
-    width: 100%;
-    margin: 25px 20px 15px;
-  }
-  .bp3-label {
-    margin: 0 20px 0;
-    font-weight: 500;
-    font-size: 13px;
-    color: #444;
-    width: 130px;
-  }
-  .bp3-form-content {
-    width: 35%;
-    .bp3-button:not([class*='bp3-intent-']):not(.bp3-minimal) {
-      width: 120%;
-    }
-  }
-
-  &__table {
-    padding: 15px 15px 0;
-
-    .bp3-form-group {
-      margin-bottom: 0;
-    }
-    .table {
-      border: 1px dotted rgb(195, 195, 195);
-      border-bottom: transparent;
-      border-left: transparent;
-
-      .th,
-      .td {
-        border-left: 1px dotted rgb(195, 195, 195);
-
-        &.index {
-          > span,
-          > div {
-            text-align: center;
-            width: 100%;
-            font-weight: 500;
-          }
-        }
-      }
-
-      .thead {
-        .tr .th {
-          padding: 10px 10px;
-          background-color: #f2f5fa;
-          font-size: 14px;
-          font-weight: 500;
-          color: #333;
-        }
-      }
-
-      .tbody {
-        .tr .td {
-          padding: 7px;
-          border-bottom: 1px dotted rgb(195, 195, 195);
-          min-height: 46px;
-
-          &.index {
-            background-color: #f2f5fa;
-            text-align: center;
-
-            > span {
-              margin-top: auto;
-              margin-bottom: auto;
-            }
-          }
-        }
-        .tr {
-          .bp3-form-group .bp3-input,
-          .form-group--select-list .bp3-button {
-            border-radius: 3px;
-            padding-left: 8px;
-            padding-right: 8px;
-          }
-
-          .bp3-form-group:not(.bp3-intent-danger) .bp3-input,
-          .form-group--select-list:not(.bp3-intent-danger) .bp3-button {
-            border-color: #e5e5e5;
-          }
-
-          &:last-of-type {
-            .td {
-              border-bottom: transparent;
-
-              .bp3-button,
-              .bp3-input-group {
-                display: none;
-              }
-            }
-          }
-
-          .td.actions {
-            .bp3-button {
-              background-color: transparent;
-              color: #e68f8e;
-
-              &:hover {
-                color: #c23030;
-              }
-            }
-          }
-
-          &.row--total {
-            .td.amount {
-              font-weight: bold;
-            }
-          }
-        }
-      }
-      .th {
-        color: #444;
-        font-weight: 600;
-        border-bottom: 1px dotted #666;
-      }
-
-      .td {
-        border-bottom: 1px dotted #999;
-
-        &.description {
-          .bp3-form-group {
-            width: 100%;
-          }
-        }
-      }
-
-      .actions.td {
-        .bp3-button {
-          background: transparent;
-          margin: 0;
-        }
-      }
-    }
-  }
-
-  &__floating-footer {
-    position: fixed;
-    bottom: 0;
-    width: 100%;
-    background: #fff;
-    padding: 18px 18px;
-    border-top: 1px solid #ececec;
-
-    .has-mini-sidebar & {
-      left: 50px;
-    }
-  }
-  .bp3-button {
-    &.button--clear-lines {
-      background-color: #fcefef;
-    }
-  }
-  .button--clear-lines,
-  .button--new-line {
-    padding-left: 14px;
-    padding-right: 14px;
-  }
-  .dropzone-container {
-    margin-top: 0;
-    align-self: flex-end;
-  }
-  .dropzone {
-    width: 300px;
-    height: 75px;
-  }
-
-  .form-group--description {
-    .bp3-label {
-      font-weight: 500;
-      font-size: 13px;
-      color: #444;
-    }
-    .bp3-form-content {
-      // width: 280px;
-      textarea {
-        width: 450px;
-        min-height: 75px;
-      }
-    }
-  }
-}
-
-
-// .estimate-form {
-//   padding-bottom: 30px;
-//   display: flex;
-//   flex-direction: column;
-
-//   .bp3-form-group {
-//     margin: 25px 20px 15px;
-//     width: 100%;
-//     .bp3-label {
-//       font-weight: 500;
-//       font-size: 13px;
-//       color: #444;
-//       width: 130px;
-//     }
-//     .bp3-form-content {
-//       // width: 400px;
-//       width: 45%;
-//     }
-//   }
-//   // .expense-form-footer {
-//   //   display: flex;
-//   //   padding: 30px 25px 0;
-//   //   justify-content: space-between;
-//   // }
-
-//   &__primary-section {
-//     background: #fbfbfb;
-//   }
-//   &__table {
-//     padding: 15px 15px 0;
-
-//     .bp3-form-group {
-//       margin-bottom: 0;
-//     }
-//     .table {
-//       border: 1px dotted rgb(195, 195, 195);
-//       border-bottom: transparent;
-//       border-left: transparent;
-
-//       .th,
-//       .td {
-//         border-left: 1px dotted rgb(195, 195, 195);
-
-//         &.index {
-//           > span,
-//           > div {
-//             text-align: center;
-//             width: 100%;
-//             font-weight: 500;
-//           }
-//         }
-//       }
-
-//       .thead {
-//         .tr .th {
-//           padding: 10px 10px;
-//           background-color: #f2f5fa;
-//           font-size: 14px;
-//           font-weight: 500;
-//           color: #333;
-//         }
-//       }
-
-//       .tbody {
-//         .tr .td {
-//           padding: 7px;
-//           border-bottom: 1px dotted rgb(195, 195, 195);
-//           min-height: 46px;
-
-//           &.index {
-//             background-color: #f2f5fa;
-//             text-align: center;
-
-//             > span {
-//               margin-top: auto;
-//               margin-bottom: auto;
-//             }
-//           }
-//         }
-//         .tr {
-//           .bp3-form-group .bp3-input,
-//           .form-group--select-list .bp3-button {
-//             border-radius: 3px;
-//             padding-left: 8px;
-//             padding-right: 8px;
-//           }
-
-//           .bp3-form-group:not(.bp3-intent-danger) .bp3-input,
-//           .form-group--select-list:not(.bp3-intent-danger) .bp3-button {
-//             border-color: #e5e5e5;
-//           }
-
-//           &:last-of-type {
-//             .td {
-//               border-bottom: transparent;
-
-//               .bp3-button,
-//               .bp3-input-group {
-//                 display: none;
-//               }
-//             }
-//           }
-
-//           .td.actions {
-//             .bp3-button {
-//               background-color: transparent;
-//               color: #e68f8e;
-
-//               &:hover {
-//                 color: #c23030;
-//               }
-//             }
-//           }
-
-//           &.row--total {
-//             .td.amount {
-//               font-weight: bold;
-//             }
-//           }
-//         }
-//       }
-//       .th {
-//         color: #444;
-//         font-weight: 600;
-//         border-bottom: 1px dotted #666;
-//       }
-
-//       .td {
-//         border-bottom: 1px dotted #999;
-
-//         &.description {
-//           .bp3-form-group {
-//             width: 100%;
-//           }
-//         }
-//       }
-
-//       .actions.td {
-//         .bp3-button {
-//           background: transparent;
-//           margin: 0;
-//         }
-//       }
-//     }
-//   }
-//   &__floating-footer {
-//     position: fixed;
-//     bottom: 0;
-//     width: 100%;
-//     background: #fff;
-//     padding: 18px 18px;
-//     border-top: 1px solid #ececec;
-
-//     .has-mini-sidebar & {
-//       left: 50px;
-//     }
-//   }
-//   .bp3-button {
-//     &.button--clear-lines {
-//       background-color: #fcefef;
-//     }
-//   }
-//   .button--clear-lines,
-//   .button--new-line {
-//     padding-left: 14px;
-//     padding-right: 14px;
-//   }
-//   .dropzone-container {
-//     margin-top: 0;
-//     align-self: flex-end;
-//   }
-//   .dropzone {
-//     width: 300px;
-//     height: 75px;
-//   }
-
-//   .form-group--description {
-//     .bp3-label {
-//       font-weight: 500;
-//       font-size: 13px;
-//       color: #444;
-//     }
-//     .bp3-form-content {
-//       // width: 280px;
-//       textarea {
-//         width: 450px;
-//         min-height: 75px;
-//       }
-//     }
-//   }
-// }
diff --git a/client/src/style/pages/estimates.scss b/client/src/style/pages/estimates.scss
new file mode 100644
index 000000000..92dfb78cf
--- /dev/null
+++ b/client/src/style/pages/estimates.scss
@@ -0,0 +1,159 @@
+.page-form{
+  padding: 15px;
+
+  .bp3-form-group{
+
+    .bp3-label{
+      width: 100%;
+      max-width: 170px;
+      min-width: 140px;
+    }
+    .bp3-form-content{
+      width: 100%;
+      max-width: 300px;
+    }
+  }
+
+  &__primary-section {
+    background: #fbfbfb;
+    margin: -15px -15px 25px;
+    padding: 30px 15px 10px;
+  }
+
+  .form-group{
+
+    &--customer{
+
+      .bp3-form-content{
+        max-width: 420px;
+      }
+    }
+  }
+}
+
+.datatable-editor {
+  padding: 15px 15px 0;
+
+  &-actions{
+    padding: 0 15px;
+
+    .bp3-button.button--clear-lines {
+      background-color: #fcefef;
+    }
+  }
+
+  .bp3-form-group {
+    margin-bottom: 0;
+  }
+  .table {
+    border: 1px dotted rgb(195, 195, 195);
+    border-bottom: transparent;
+    border-left: transparent;
+
+    .th,
+    .td {
+      border-left: 1px dotted rgb(195, 195, 195);
+
+      &.index {
+        > span,
+        > div {
+          text-align: center;
+          width: 100%;
+          font-weight: 500;
+        }
+      }
+    }
+
+    .thead {
+      .tr .th {
+        padding: 10px 10px;
+        background-color: #f2f5fa;
+        font-size: 14px;
+        font-weight: 500;
+        color: #333;
+      }
+    }
+
+    .tbody {
+      .tr .td {
+        padding: 7px;
+        border-bottom: 1px dotted rgb(195, 195, 195);
+        min-height: 46px;
+
+        &.index {
+          background-color: #f2f5fa;
+          text-align: center;
+
+          > span {
+            margin-top: auto;
+            margin-bottom: auto;
+          }
+        }
+      }
+      .tr {
+        .bp3-form-group .bp3-input,
+        .form-group--select-list .bp3-button {
+          border-radius: 3px;
+          padding-left: 8px;
+          padding-right: 8px;
+        }
+
+        .bp3-form-group:not(.bp3-intent-danger) .bp3-input,
+        .form-group--select-list:not(.bp3-intent-danger) .bp3-button {
+          border-color: #E5E5E5;
+        }
+
+        &:last-of-type {
+          .td {
+            border-bottom: transparent;
+
+            .bp3-button,
+            .bp3-input-group {
+              display: none;
+            }
+          }
+        }
+
+        .td.actions {
+          .bp3-button {
+            background-color: transparent;
+
+            svg{
+              color: #e68f8e;
+            }
+            &:hover svg{
+              color: #c23030;
+            }
+          }
+        }
+
+        &.row--total {
+          
+          .td.amount{
+            font-weight: bold;
+          }
+        }
+      }
+    }
+    .th {
+      color: #444;
+      font-weight: 600;
+      border-bottom: 1px dotted #666;
+    }
+    .td {
+      border-bottom: 1px dotted #999;
+
+      &.description{
+        .bp3-form-group{
+          width: 100%;
+        }
+      }
+    }
+    .actions.td {
+      .bp3-button {
+        background: transparent;
+        margin: 0;
+      }
+    }
+  }
+}
\ No newline at end of file
diff --git a/client/src/style/pages/invoices.scss b/client/src/style/pages/invoices.scss
new file mode 100644
index 000000000..e69de29bb
diff --git a/client/src/style/pages/receipts.scss b/client/src/style/pages/receipts.scss
new file mode 100644
index 000000000..e69de29bb
diff --git a/server/src/database/seeds/seed_accounts.js b/server/src/database/seeds/seed_accounts.js
index 5fb1d0e7e..36c45d2d5 100644
--- a/server/src/database/seeds/seed_accounts.js
+++ b/server/src/database/seeds/seed_accounts.js
@@ -135,6 +135,26 @@ exports.seed = (knex) => {
           index: 1,
           active: 1,
           description: 1,
+        },
+        {
+          id: 13, 
+          name: 'Inventory Asset',
+          account_type_id: 14,
+          predefined: 1,
+          parent_account_id: null,
+          index: 1,
+          active: 1,
+          description: '',
+        },
+        {
+          id: 14,
+          name: 'Sales of Product Income',
+          account_type_id: 7,
+          predefined: 1,
+          parent_account_id: null,
+          index: 1,
+          active: 1,
+          description: '',
         }
       ]);
     });
diff --git a/server/src/http/controllers/Items.ts b/server/src/http/controllers/Items.ts
index 59bba9e49..a54a72dab 100644
--- a/server/src/http/controllers/Items.ts
+++ b/server/src/http/controllers/Items.ts
@@ -1,5 +1,5 @@
 import { Router, Request, Response } from 'express';
-import { check, param, query, oneOf, ValidationChain } from 'express-validator';
+import { check, param, query, ValidationChain } from 'express-validator';
 import asyncMiddleware from '@/http/middleware/asyncMiddleware';
 import validateMiddleware from '@/http/middleware/validateMiddleware';
 import ItemsService from '@/services/Items/ItemsService';
@@ -124,9 +124,6 @@ export default class ItemsController {
 
   /**
    * Validate specific item params schema.
-   * @param {Request} req 
-   * @param {Response} res 
-   * @param {NextFunction} next 
    */
   static get validateSpecificItemSchema(): ValidationChain[] {
     return [
@@ -135,6 +132,9 @@ export default class ItemsController {
   }
 
 
+  /**
+   * Validate list query schema
+   */
   static get validateListQuerySchema() {
     return [
       query('column_sort_order').optional().isIn(['created_at', 'name', 'amount', 'sku']),
@@ -221,16 +221,21 @@ export default class ItemsController {
    * @param {Function} next 
    */
   static async validateCostAccountExistance(req: Request, res: Response, next: Function) {
-    const { Account } = req.models;
+    const { Account, AccountType } = req.models;
     const item = req.body;
 
     if (item.cost_account_id) {
-      const foundAccount = await Account.query().findById(item.cost_account_id);
+      const COGSType = await AccountType.query().findOne('key', 'cost_of_goods_sold');
+      const foundAccount = await Account.query().findById(item.cost_account_id)
 
       if (!foundAccount) {
         return res.status(400).send({
           errors: [{ type: 'COST.ACCOUNT.NOT.FOUND', code: 120 }],
         });
+      } else if (foundAccount.accountTypeId !== COGSType.id) {
+        return res.status(400).send({
+          errors: [{ type: 'COST.ACCOUNT.NOT.COGS.TYPE', code: 220 }],
+        });
       }
     }
     next();
@@ -243,16 +248,21 @@ export default class ItemsController {
    * @param {NextFunction} next 
    */
   static async validateSellAccountExistance(req: Request, res: Response, next: Function) {
-    const { Account } = req.models;
+    const { Account, AccountType } = req.models;
     const item = req.body;
 
     if (item.sell_account_id) {
+      const incomeType = await AccountType.query().findOne('key', 'income');
       const foundAccount = await Account.query().findById(item.sell_account_id);
 
       if (!foundAccount) {
         return res.status(400).send({
           errors: [{ type: 'SELL.ACCOUNT.NOT.FOUND', code: 130 }],
         });
+      } else if (foundAccount.accountTypeId !== incomeType.id) {
+        return res.status(400).send({
+          errors: [{ type: 'SELL.ACCOUNT.NOT.INCOME.TYPE', code: 230 }],
+        })
       }
     }
     next();
@@ -265,16 +275,21 @@ export default class ItemsController {
    * @param {NextFunction} next 
    */
   static async validateInventoryAccountExistance(req: Request, res: Response, next: Function) {
-    const { Account } = req.models;
+    const { Account, AccountType } = req.models;
     const item = req.body;
 
     if (item.inventory_account_id) {
+      const otherAsset = await AccountType.query().findOne('key', 'other_asset');
       const foundAccount = await Account.query().findById(item.inventory_account_id);
 
       if (!foundAccount) {
         return res.status(400).send({ 
           errors: [{ type: 'INVENTORY.ACCOUNT.NOT.FOUND', code: 200}],
         });
+      } else if (otherAsset.id !== foundAccount.accountTypeId) {
+        return res.status(400).send({
+          errors: [{ type: 'INVENTORY.ACCOUNT.NOT.CURRENT.ASSET', code: 300 }],
+        });
       }
     }
     next();
diff --git a/server/src/http/controllers/Purchases/Bills.js b/server/src/http/controllers/Purchases/Bills.js
index cf81b57ab..c23418b87 100644
--- a/server/src/http/controllers/Purchases/Bills.js
+++ b/server/src/http/controllers/Purchases/Bills.js
@@ -25,6 +25,7 @@ export default class BillsController extends BaseController {
       asyncMiddleware(this.validateVendorExistance),
       asyncMiddleware(this.validateItemsIds),
       asyncMiddleware(this.validateBillNumberExists),
+      asyncMiddleware(this.validateNonPurchasableEntriesItems),
       asyncMiddleware(this.newBill)
     );
     router.post(
@@ -35,6 +36,7 @@ export default class BillsController extends BaseController {
       asyncMiddleware(this.validateVendorExistance),
       asyncMiddleware(this.validateItemsIds),
       asyncMiddleware(this.validateEntriesIdsExistance),
+      asyncMiddleware(this.validateNonPurchasableEntriesItems),
       asyncMiddleware(this.editBill)
     );
     router.get(
@@ -201,6 +203,32 @@ export default class BillsController extends BaseController {
     next();
   }
 
+  /**
+   * Validate the entries items that not purchase-able. 
+   * @param {Request} req 
+   * @param {Response} res 
+   * @param {Function} next 
+   */
+  static async validateNonPurchasableEntriesItems(req, res, next) {
+    const { Item } = req.models;
+    const bill = { ...req.body };
+    const itemsIds = bill.entries.map(e => e.item_id);
+    
+    const purchasbleItems = await Item.query()
+      .where('purchasable', true)
+      .whereIn('id', itemsIds);
+
+    const purchasbleItemsIds = purchasbleItems.map((item) => item.id);
+    const notPurchasableItems = difference(itemsIds, purchasbleItemsIds);
+
+    if (notPurchasableItems.length > 0) {
+      return res.status(400).send({
+        errors: [{ type: 'NOT.PURCHASE.ABLE.ITEMS', code: 600 }],
+      });
+    }
+    next();
+  }
+
   /**
    * Creates a new bill and records journal transactions.
    * @param {Request} req
diff --git a/server/src/http/controllers/Sales/SalesInvoices.js b/server/src/http/controllers/Sales/SalesInvoices.js
index d15b8a032..1e77faff7 100644
--- a/server/src/http/controllers/Sales/SalesInvoices.js
+++ b/server/src/http/controllers/Sales/SalesInvoices.js
@@ -11,7 +11,7 @@ import CustomersService from '@/services/Customers/CustomersService';
 import DynamicListing from '@/services/DynamicListing/DynamicListing';
 import DynamicListingBuilder from '@/services/DynamicListing/DynamicListingBuilder';
 import { dynamicListingErrorsToResponse } from '@/services/DynamicListing/hasDynamicListing';
-import { Customer } from '../../../models';
+import { Customer, Item } from '../../../models';
 
 export default class SaleInvoicesController {
   /**
@@ -27,6 +27,7 @@ export default class SaleInvoicesController {
       asyncMiddleware(this.validateInvoiceCustomerExistance),
       asyncMiddleware(this.validateInvoiceNumberUnique),
       asyncMiddleware(this.validateInvoiceItemsIdsExistance),
+      asyncMiddleware(this.validateNonSellableEntriesItems),
       asyncMiddleware(this.newSaleInvoice)
     );
     router.post(
@@ -42,6 +43,7 @@ export default class SaleInvoicesController {
       asyncMiddleware(this.validateInvoiceItemsIdsExistance),
       asyncMiddleware(this.valdiateInvoiceEntriesIdsExistance),
       asyncMiddleware(this.validateEntriesIdsExistance),
+      asyncMiddleware(this.validateNonSellableEntriesItems),
       asyncMiddleware(this.editSaleInvoice)
     );
     router.delete(
@@ -257,6 +259,32 @@ export default class SaleInvoicesController {
     next();
   }
 
+  /**
+   * Validate the entries items that not sellable. 
+   * @param {Request} req 
+   * @param {Response} res 
+   * @param {Function} next 
+   */
+  static async validateNonSellableEntriesItems(req, res, next) {
+    const { Item } = req.models;
+    const saleInvoice = { ...req.body };
+    const itemsIds = saleInvoice.entries.map(e => e.item_id);
+
+    const sellableItems = await Item.query()
+      .where('sellable', true)
+      .whereIn('id', itemsIds);
+
+    const sellableItemsIds = sellableItems.map((item) => item.id);
+    const notSellableItems = difference(itemsIds, sellableItemsIds);
+
+    if (notSellableItems.length > 0) {
+      return res.status(400).send({
+        errors: [{ type: 'NOT.SELLABLE.ITEMS', code: 600 }],
+      });
+    }
+    next();
+  }
+
   /**
    * Creates a new sale invoice.
    * @param {Request} req
diff --git a/server/src/jobs/ComputeItemCost.ts b/server/src/jobs/ComputeItemCost.ts
index e296c051f..b2a3fe8ef 100644
--- a/server/src/jobs/ComputeItemCost.ts
+++ b/server/src/jobs/ComputeItemCost.ts
@@ -8,7 +8,7 @@ export default class ComputeItemCostJob {
 
     try {
       await InventoryService.computeItemCost(startingDate, itemId, costMethod);  
-      Logger.log(`Compute item cost: ${job.attrs.data}`);
+      Logger.debug(`Compute item cost: ${job.attrs.data}`);
       done();
     } catch(e) {
       console.log(e);
diff --git a/server/src/models/InventoryCostLotTracker.js b/server/src/models/InventoryCostLotTracker.js
index ca4fe007b..9ebcbfc44 100644
--- a/server/src/models/InventoryCostLotTracker.js
+++ b/server/src/models/InventoryCostLotTracker.js
@@ -1,4 +1,5 @@
 import { Model } from 'objection';
+import moment from 'moment';
 import TenantModel from '@/models/TenantModel';
 
 export default class InventoryCostLotTracker extends TenantModel {
@@ -16,6 +17,27 @@ export default class InventoryCostLotTracker extends TenantModel {
     return [];
   }
 
+  /**
+   * Model modifiers.
+   */
+  static get modifiers() {
+    return {
+      filterDateRange(query, startDate, endDate, type = 'day') {
+        const dateFormat = 'YYYY-MM-DD HH:mm:ss';
+        const fromDate = moment(startDate).startOf(type).format(dateFormat);
+        const toDate = moment(endDate).endOf(type).format(dateFormat);
+
+        if (startDate) {
+          query.where('date', '>=', fromDate);
+        }
+        if (endDate) {
+          query.where('date', '<=', toDate);
+        }
+      },
+    };
+  }
+
+
   /**
    * Relationship mapping.
    */
diff --git a/server/src/models/InventoryTransaction.js b/server/src/models/InventoryTransaction.js
index d108dd3a6..cf2e3dc3e 100644
--- a/server/src/models/InventoryTransaction.js
+++ b/server/src/models/InventoryTransaction.js
@@ -1,4 +1,5 @@
 import { Model } from 'objection';
+import moment from 'moment';
 import TenantModel from '@/models/TenantModel';
 
 export default class InventoryTransaction extends TenantModel {
@@ -16,6 +17,28 @@ export default class InventoryTransaction extends TenantModel {
     return ['createdAt', 'updatedAt'];
   }
 
+
+  /**
+   * Model modifiers.
+   */
+  static get modifiers() {
+    return {
+      filterDateRange(query, startDate, endDate, type = 'day') {
+        const dateFormat = 'YYYY-MM-DD HH:mm:ss';
+        const fromDate = moment(startDate).startOf(type).format(dateFormat);
+        const toDate = moment(endDate).endOf(type).format(dateFormat);
+
+        if (startDate) {
+          query.where('date', '>=', fromDate);
+        }
+        if (endDate) {
+          query.where('date', '<=', toDate);
+        }
+      },
+    };
+  }
+
+
   /**
    * Relationship mapping.
    */
diff --git a/server/src/services/Accounting/JournalCommands.ts b/server/src/services/Accounting/JournalCommands.ts
index 52d4709f1..964becd23 100644
--- a/server/src/services/Accounting/JournalCommands.ts
+++ b/server/src/services/Accounting/JournalCommands.ts
@@ -21,6 +21,22 @@ interface IInventoryCostEntity {
   income: number,
 };
 
+interface NonInventoryJEntries {
+  date: Date,
+
+  referenceType: string,
+  referenceId: number,
+
+  receivable: number,
+  payable: number,
+
+  incomeAccountId: number,
+  income: number,
+
+  costAccountId: number,
+  cost: number,
+};
+
 export default class JournalCommands{
   journal: JournalPoster;
 
@@ -64,6 +80,50 @@ export default class JournalCommands{
     );
   }
 
+  public async nonInventoryEntries(
+    transactions: NonInventoryJEntries[]
+  ) {
+    const receivableAccount = { id: 10 };
+    const payableAccount = {id: 11};
+
+    transactions.forEach((trans: NonInventoryJEntries) => {
+      const commonEntry = {
+        date: trans.date,
+        referenceId: trans.referenceId,
+        referenceType: trans.referenceType,
+      };
+
+      switch(trans.referenceType) {  
+        case 'Bill':
+          const payableEntry: JournalEntry = new JournalEntry({
+            ...commonEntry,
+            credit: trans.payable,
+            account: payableAccount.id,            
+          });
+          const costEntry: JournalEntry = new JournalEntry({
+            ...commonEntry,
+          });
+          this.journal.credit(payableEntry);
+          this.journal.debit(costEntry);
+          break;
+        case 'SaleInvoice':
+          const receivableEntry: JournalEntry = new JournalEntry({
+            ...commonEntry,
+            debit: trans.receivable,
+            account: receivableAccount.id,
+          });
+          const saleIncomeEntry: JournalEntry = new JournalEntry({
+            ...commonEntry,
+            credit: trans.income,
+            account: trans.incomeAccountId,
+          });
+          this.journal.debit(receivableEntry);
+          this.journal.credit(saleIncomeEntry);
+          break;
+      }
+    });
+  }
+
   /**
    * 
    * @param {string} referenceType -
diff --git a/server/src/services/Inventory/Inventory.ts b/server/src/services/Inventory/Inventory.ts
index d82b34970..f99e7fd50 100644
--- a/server/src/services/Inventory/Inventory.ts
+++ b/server/src/services/Inventory/Inventory.ts
@@ -59,7 +59,6 @@ export default class InventoryService {
     entries: [],
     deleteOld: boolean,
   ) {
-    const storedOpers: any = [];
     const entriesItemsIds = entries.map((e: any) => e.item_id);
     const inventoryItems = await Item.tenant()
       .query()
@@ -79,15 +78,11 @@ export default class InventoryService {
           entry.transactionType,
         );
       }
-      const oper = InventoryTransaction.tenant().query().insert({
+      await InventoryTransaction.tenant().query().insert({
         ...entry,
         lotNumber: entry.lotNumber,
       });
-      storedOpers.push(oper);
-    });    
-    return Promise.all([
-      ...storedOpers,
-    ]);
+    });
   }
 
   /**
diff --git a/server/src/services/Inventory/InventoryCostLotTracker.ts b/server/src/services/Inventory/InventoryCostLotTracker.ts
index db4701680..b2b3a7515 100644
--- a/server/src/services/Inventory/InventoryCostLotTracker.ts
+++ b/server/src/services/Inventory/InventoryCostLotTracker.ts
@@ -1,4 +1,5 @@
 import { omit, pick, chain } from 'lodash';
+import moment from 'moment';
 import {
   InventoryTransaction,
   InventoryLotCostTracker,
@@ -19,6 +20,13 @@ export default class InventoryCostLotTracker implements IInventoryCostMethod {
   itemId: number;
   costMethod: TCostMethod;
   itemsById: Map<number, any>;
+  inventoryINTrans: any;
+  inventoryByItem: any;
+  costLotsTransactions: IInventoryLotCost[];
+  inTransactions: any[];
+  outTransactions: IInventoryTransaction[];
+  revertInvoiceTrans: any[];
+  revertJEntriesTransactions: IInventoryTransaction[];
 
   /**
    * Constructor method.
@@ -30,6 +38,19 @@ export default class InventoryCostLotTracker implements IInventoryCostMethod {
     this.startingDate = startingDate;
     this.itemId = itemId;
     this.costMethod = costMethod;
+
+    // Collect cost lots transactions to insert them to the storage in bulk.
+    this.costLotsTransactions= [];
+    // Collect inventory transactions by item id.
+    this.inventoryByItem = {};
+    // Collection `IN` inventory tranaction by transaction id.
+    this.inventoryINTrans = {};
+    // Collects `IN` transactions.
+    this.inTransactions = [];
+    // Collects `OUT` transactions.
+    this.outTransactions = [];
+    // Collects journal entries reference id and type that should be reverted.
+    this.revertInvoiceTrans = [];
   }
 
   /**
@@ -55,48 +76,24 @@ export default class InventoryCostLotTracker implements IInventoryCostMethod {
    */
   public async computeItemCost(): Promise<any> {
     await this.revertInventoryLots(this.startingDate);
-
-    const afterInvTransactions: IInventoryTransaction[] =
-      await InventoryTransaction.tenant()
-        .query()
-        .where('date', '>=', this.startingDate)
-        .orderBy('date', 'ASC')
-        .orderBy('lot_number', 'ASC')
-        .where('item_id', this.itemId)
-        .withGraphFetched('item');
-
-    const availiableINLots: IInventoryLotCost[] = 
-      await InventoryLotCostTracker.tenant()
-        .query()
-        .where('date', '<', this.startingDate)
-        .orderBy('date', 'ASC')
-        .orderBy('lot_number', 'ASC')
-        .where('item_id', this.itemId)
-        .where('direction', 'IN')
-        .whereNot('remaining', 0);
-
-    const merged = [
-      ...availiableINLots.map((trans) => ({ lotTransId: trans.id, ...trans })),
-      ...afterInvTransactions.map((trans) => ({ invTransId: trans.id, ...trans })),
-    ];
-    const itemsIds = chain(merged).map(e => e.itemId).uniq().value();
-
-    const storedItems = await Item.tenant()
-      .query()
-      .where('type', 'inventory')
-      .whereIn('id', itemsIds);
-
-    this.itemsById = new Map(storedItems.map((item: any) => [item.id, item]));
+    await this.fetchInvINTransactions();
+    await this.fetchInvOUTTransactions(); 
+    await this.fetchRevertInvJReferenceIds();
+    await this.fetchItemsMapped();
+    
+    this.trackingInventoryINLots(this.inTransactions);
+    this.trackingInventoryOUTLots(this.outTransactions);
 
     // Re-tracking the inventory `IN` and `OUT` lots costs.
-    const trackedInvLotsCosts = this.trackingInventoryLotsCost(merged);
-    const storedTrackedInvLotsOper = this.storeInventoryLotsCost(trackedInvLotsCosts);
+    const storedTrackedInvLotsOper = this.storeInventoryLotsCost(
+      this.costLotsTransactions,
+    );    
 
     // Remove and revert accounts balance journal entries from inventory transactions.
-    const revertJEntriesOper = this.revertJournalEntries(afterInvTransactions);
+    const revertJEntriesOper = this.revertJournalEntries(this.revertJEntriesTransactions);
 
     // Records the journal entries operation.
-    this.recordJournalEntries(trackedInvLotsCosts);
+    this.recordJournalEntries(this.costLotsTransactions);
 
     return Promise.all([
       storedTrackedInvLotsOper,
@@ -110,6 +107,84 @@ export default class InventoryCostLotTracker implements IInventoryCostMethod {
     ]);
   }
 
+  /**
+   * Fetched inventory transactions that has date from the starting date and
+   * fetches availiable IN LOTs transactions that has remaining bigger than zero.
+   * @private
+   */
+  private async fetchInvINTransactions() {
+    const commonBuilder = (builder: any) => {
+      builder.where('direction', 'IN');
+      builder.orderBy('date', 'ASC');
+      builder.where('item_id', this.itemId);
+    };
+    const afterInvTransactions: IInventoryTransaction[] =
+      await InventoryTransaction.tenant()
+        .query()
+        .modify('filterDateRange', this.startingDate)  
+        .orderBy('lot_number', (this.costMethod === 'LIFO') ? 'DESC' : 'ASC')
+        .onBuild(commonBuilder)
+        .withGraphFetched('item');
+
+    const availiableINLots: IInventoryLotCost[] = 
+      await InventoryLotCostTracker.tenant()
+        .query()
+        .modify('filterDateRange', null, this.startingDate)
+        .orderBy('date', 'ASC')
+        .orderBy('lot_number', 'ASC')        
+        .onBuild(commonBuilder)
+        .whereNot('remaining', 0);
+
+    this.inTransactions = [
+      ...availiableINLots.map((trans) => ({ lotTransId: trans.id, ...trans })),
+      ...afterInvTransactions.map((trans) => ({ invTransId: trans.id, ...trans })),
+    ];
+  }
+
+  /**
+   * Fetches inventory OUT transactions that has date from the starting date.
+   * @private
+   */
+  private async fetchInvOUTTransactions() {
+    const afterOUTTransactions: IInventoryTransaction[] = 
+      await InventoryTransaction.tenant()
+        .query()
+        .modify('filterDateRange', this.startingDate)
+        .orderBy('date', 'ASC')
+        .orderBy('lot_number', 'ASC')
+        .where('item_id', this.itemId)
+        .where('direction', 'OUT')
+        .withGraphFetched('item');
+
+    this.outTransactions = [ ...afterOUTTransactions ];
+  }
+
+  private async fetchItemsMapped() {
+    const itemsIds = chain(this.inTransactions).map((e) => e.itemId).uniq().value();
+    const storedItems = await Item.tenant()
+      .query()
+      .where('type', 'inventory')
+      .whereIn('id', itemsIds);
+
+    this.itemsById = new Map(storedItems.map((item: any) => [item.id, item]));
+  }
+
+  /**
+   * Fetch the inventory transactions that should revert its journal entries.
+   * @private
+   */
+  private async fetchRevertInvJReferenceIds() {
+    const revertJEntriesTransactions: IInventoryTransaction[] = 
+      await InventoryTransaction.tenant()
+        .query()
+        .select(['transactionId', 'transactionType'])
+        .modify('filterDateRange', this.startingDate)
+        .where('direction', 'OUT')
+        .where('item_id', this.itemId);
+
+    this.revertJEntriesTransactions = revertJEntriesTransactions; 
+  }
+
   /**
    * Revert the inventory lots to the given date by removing the inventory lots
    * transactions after the given date and increment the remaining that
@@ -121,14 +196,14 @@ export default class InventoryCostLotTracker implements IInventoryCostMethod {
     const asyncOpers: any[] = [];
     const inventoryLotsTrans = await InventoryLotCostTracker.tenant()
       .query()
+      .modify('filterDateRange', this.startingDate)
       .orderBy('date', 'DESC')
       .where('item_id', this.itemId)
-      .where('date', '>=', startingDate)
       .where('direction', 'OUT');
 
     const deleteInvLotsTrans = InventoryLotCostTracker.tenant()
       .query()
-      .where('date', '>=', startingDate)
+      .modify('filterDateRange', this.startingDate)
       .where('item_id', this.itemId)      
       .delete();
 
@@ -151,13 +226,10 @@ export default class InventoryCostLotTracker implements IInventoryCostMethod {
    * @param {} inventoryLots 
    */
   async revertJournalEntries(
-    inventoryLots: IInventoryLotCost[],
+    transactions: IInventoryLotCost[],
   ) {
-    const invoiceTransactions = inventoryLots
-      .filter(e => e.transactionType === 'SaleInvoice'); 
-
     return this.journalCommands
-      .revertEntriesFromInventoryTransactions(invoiceTransactions);
+      .revertEntriesFromInventoryTransactions(transactions);
   }
   
   /**
@@ -237,23 +309,17 @@ export default class InventoryCostLotTracker implements IInventoryCostMethod {
   }
 
   /**
-   * Tracking the given inventory transactions to lots costs transactions.
-   * @param {IInventoryTransaction[]} inventoryTransactions - Inventory transactions. 
-   * @return {IInventoryLotCost[]}
+   * Tracking inventory `IN` lots transactions.
+   * @public
+   * @param {IInventoryTransaction[]} inventoryTransactions -
+   * @return {void}
    */
-  public trackingInventoryLotsCost(
+  public trackingInventoryINLots(
     inventoryTransactions: IInventoryTransaction[],
-  ) : IInventoryLotCost {
-    // Collect cost lots transactions to insert them to the storage in bulk.
-    const costLotsTransactions: IInventoryLotCost[] = [];
-    // Collect inventory transactions by item id.
-    const inventoryByItem: any = {};
-    // Collection `IN` inventory tranaction by transaction id.
-    const inventoryINTrans: any = {};
-
+  ) {
     inventoryTransactions.forEach((transaction: IInventoryTransaction) => {
       const { itemId, id } = transaction;
-      (inventoryByItem[itemId] || (inventoryByItem[itemId] = []));
+      (this.inventoryByItem[itemId] || (this.inventoryByItem[itemId] = []));
 
       const commonLotTransaction: IInventoryLotCost = {
         ...pick(transaction, [
@@ -261,62 +327,91 @@ export default class InventoryCostLotTracker implements IInventoryCostMethod {
           'direction', 'transactionType', 'transactionId', 'lotNumber', 'remaining'
         ]),
       };
-      // Record inventory `IN` cost lot transaction.
-      if (transaction.direction === 'IN') {
-        inventoryByItem[itemId].push(id);
-        inventoryINTrans[id] = {
-          ...commonLotTransaction,
-          decrement: 0,
-          remaining: commonLotTransaction.remaining || commonLotTransaction.quantity,
-        };
-        costLotsTransactions.push(inventoryINTrans[id]);
-
-      // Record inventory 'OUT' cost lots from 'IN' transactions.
-      } else if (transaction.direction === 'OUT') {
-        let invRemaining = transaction.quantity;
-        const idsShouldDel: number[] = [];
-
-        inventoryByItem?.[itemId]?.some((
-          _invTransactionId: number,
-        ) => {
-          const _invINTransaction = inventoryINTrans[_invTransactionId];
-          if (invRemaining <= 0) { return true; }
-
-          // Detarmines the 'OUT' lot tranasctions whether bigger than 'IN' remaining transaction.
-          const biggerThanRemaining = (_invINTransaction.remaining - transaction.quantity) > 0;
-          const decrement = (biggerThanRemaining) ? transaction.quantity : _invINTransaction.remaining;
-          const maxDecrement = Math.min(decrement, invRemaining);
-
-          _invINTransaction.decrement += maxDecrement;
-          _invINTransaction.remaining = Math.max(
-            _invINTransaction.remaining - maxDecrement,
-            0,
-          );
-          invRemaining = Math.max(invRemaining - maxDecrement, 0);
-
-          costLotsTransactions.push({
-            ...commonLotTransaction,
-            quantity: maxDecrement,
-            lotNumber: _invINTransaction.lotNumber,
-          });
-          // Pop the 'IN' lots that has zero remaining. 
-          if (_invINTransaction.remaining === 0) {
-            idsShouldDel.push(_invTransactionId);
-          }
-          return false;
-        });
-        if (invRemaining > 0) { 
-          costLotsTransactions.push({ 
-            ...commonLotTransaction,
-            quantity: invRemaining,
-          });
-        }
-        // Remove the IN transactions that has zero remaining amount.
-        inventoryByItem[itemId] = inventoryByItem?.[itemId]
-          ?.filter((transId: number) => idsShouldDel.indexOf(transId) === -1);
-      }
+      this.inventoryByItem[itemId].push(id);
+      this.inventoryINTrans[id] = {
+        ...commonLotTransaction,
+        decrement: 0,
+        remaining: commonLotTransaction.remaining || commonLotTransaction.quantity,
+      };
+      this.costLotsTransactions.push(this.inventoryINTrans[id]);
     });
-    return costLotsTransactions;
   }
 
+  /**
+   * Tracking inventory `OUT` lots transactions.
+   * @public
+   * @param {IInventoryTransaction[]} inventoryTransactions -
+   * @return {void}
+   */
+  public trackingInventoryOUTLots(
+    inventoryTransactions: IInventoryTransaction[],
+  ) {
+    inventoryTransactions.forEach((transaction: IInventoryTransaction) => {
+      const { itemId, id } = transaction;
+      (this.inventoryByItem[itemId] || (this.inventoryByItem[itemId] = []));
+
+      const commonLotTransaction: IInventoryLotCost = {
+        ...pick(transaction, [
+          'date', 'rate', 'itemId', 'quantity', 'invTransId', 'lotTransId',
+          'direction', 'transactionType', 'transactionId', 'lotNumber', 'remaining'
+        ]),
+      };
+      let invRemaining = transaction.quantity;
+      const idsShouldDel: number[] = [];
+
+      this.inventoryByItem?.[itemId]?.some((_invTransactionId: number) => {
+        const _invINTransaction = this.inventoryINTrans[_invTransactionId];
+
+        // Can't continue if the IN transaction remaining equals zero.
+        if (invRemaining <= 0) { return true; }
+
+        // Can't continue if the IN transaction date is after the current transaction date.
+        if (moment(_invINTransaction.date).isAfter(transaction.date)) {
+          return true;
+        }
+        // Detarmines the 'OUT' lot tranasctions whether bigger than 'IN' remaining transaction.
+        const biggerThanRemaining = (_invINTransaction.remaining - transaction.quantity) > 0;
+        const decrement = (biggerThanRemaining) ? transaction.quantity : _invINTransaction.remaining;
+        const maxDecrement = Math.min(decrement, invRemaining);
+
+        _invINTransaction.decrement += maxDecrement;
+        _invINTransaction.remaining = Math.max(
+          _invINTransaction.remaining - maxDecrement,
+          0,
+        );
+        invRemaining = Math.max(invRemaining - maxDecrement, 0);
+
+        this.costLotsTransactions.push({
+          ...commonLotTransaction,
+          quantity: maxDecrement,
+          lotNumber: _invINTransaction.lotNumber,
+        });
+        // Pop the 'IN' lots that has zero remaining. 
+        if (_invINTransaction.remaining === 0) {
+          idsShouldDel.push(_invTransactionId);
+        }
+        return false;
+      });
+      if (invRemaining > 0) { 
+        this.costLotsTransactions.push({ 
+          ...commonLotTransaction,
+          quantity: invRemaining,
+        });
+      }
+      this.removeInventoryItems(itemId, idsShouldDel);
+    });
+  }
+
+  /**
+   * Remove inventory transactions for specific item id.
+   * @private
+   * @param {number} itemId 
+   * @param {number[]} idsShouldDel 
+   * @return {void}
+   */
+  private removeInventoryItems(itemId: number, idsShouldDel: number[]) {
+    // Remove the IN transactions that has zero remaining amount.
+    this.inventoryByItem[itemId] = this.inventoryByItem?.[itemId]
+      ?.filter((transId: number) => idsShouldDel.indexOf(transId) === -1);
+  }
 }
\ No newline at end of file
diff --git a/server/src/services/Sales/SalesInvoices.ts b/server/src/services/Sales/SalesInvoices.ts
index 837ac7fe7..f3c45c75e 100644
--- a/server/src/services/Sales/SalesInvoices.ts
+++ b/server/src/services/Sales/SalesInvoices.ts
@@ -12,12 +12,34 @@ import HasItemsEntries from '@/services/Sales/HasItemsEntries';
 import CustomerRepository from '@/repositories/CustomerRepository';
 import InventoryService from '@/services/Inventory/Inventory';
 import { formatDateFields } from '@/utils';
+import { Item } from '../../models';
+import JournalCommands from '../Accounting/JournalCommands';
 
 /**
  * Sales invoices service
  * @service
  */
 export default class SaleInvoicesService {
+
+  static filterNonInventoryEntries(entries: [], items: []) {
+    const nonInventoryItems = items.filter((item: any) => item.type !== 'inventory');
+    const nonInventoryItemsIds = nonInventoryItems.map((i: any) => i.id);
+
+    return entries
+      .filter((entry: any) => (
+        (nonInventoryItemsIds.indexOf(entry.item_id)) !== -1
+      ));
+  }
+
+  static filterInventoryEntries(entries: [], items: []) {
+    const inventoryItems = items.filter((item: any) => item.type === 'inventory');
+    const inventoryItemsIds = inventoryItems.map((i: any) => i.id);
+
+    return entries
+      .filter((entry: any) => (
+        (inventoryItemsIds.indexOf(entry.item_id)) !== -1
+      ));
+  }
   /**
    * Creates a new sale invoices and store it to the storage
    * with associated to entries and journal transactions.
@@ -60,19 +82,65 @@ export default class SaleInvoicesService {
     const recordInventoryTransOpers = this.recordInventoryTranscactions(
       saleInvoice, storedInvoice.id
     );
+    // Records the non-inventory transactions of the entries items.
+    const recordNonInventoryJEntries = this.recordNonInventoryEntries(
+      saleInvoice, storedInvoice.id,
+    );
     // Await all async operations.
     await Promise.all([
       ...opers,
       incrementOper,
+      recordNonInventoryJEntries,
       recordInventoryTransOpers,
     ]);
     // Schedule sale invoice re-compute based on the item cost
     // method and starting date.
-    await this.scheduleComputeItemsCost(saleInvoice); 
-
+    // await this.scheduleComputeItemsCost(saleInvoice);
     return storedInvoice;
   }
 
+  /**
+   * Records the journal entries for non-inventory entries.
+   * @param {SaleInvoice} saleInvoice 
+   */
+  static async recordNonInventoryEntries(saleInvoice: any, saleInvoiceId: number) {
+    const saleInvoiceItems = saleInvoice.entries.map((entry: any) => entry.item_id);
+
+    // Retrieves items data to detarmines whether the item type.
+    const itemsMeta = await Item.tenant().query().whereIn('id', saleInvoiceItems);
+    const storedItemsMap = new Map(itemsMeta.map((item) => [item.id, item]));
+
+    // Filters the non-inventory and inventory entries based on the item type.
+    const nonInventoryEntries: any[] = this.filterNonInventoryEntries(saleInvoice.entries, itemsMeta);
+
+    const transactions: any = [];
+    const common = {
+      referenceType: 'SaleInvoice',
+      referenceId: saleInvoiceId,
+      date: saleInvoice.invoice_date,
+    };
+    nonInventoryEntries.forEach((entry) => {
+      const item = storedItemsMap.get(entry.item_id);
+
+      transactions.push({
+        ...common,
+        income: entry.amount,
+        incomeAccountId: item.incomeAccountId,
+      })
+    });
+    const accountsDepGraph = await Account.tenant().depGraph().query();
+    const journal = new JournalPoster(accountsDepGraph);
+    const journalCommands = new JournalCommands(journal);
+
+    journalCommands.nonInventoryEntries(transactions);
+
+    return Promise.all([
+      journal.deleteEntries(),
+      journal.saveEntries(),
+      journal.saveBalance(),
+    ]);
+  }
+
   /**
    * Edit the given sale invoice.
    * @async