diff --git a/client/src/components/Dashboard/DashboardActionViewsList.js b/client/src/components/Dashboard/DashboardActionViewsList.js
new file mode 100644
index 000000000..120e78c87
--- /dev/null
+++ b/client/src/components/Dashboard/DashboardActionViewsList.js
@@ -0,0 +1,44 @@
+import React, { useMemo } from 'react';
+import classNames from 'classnames';
+import {
+  Button,
+  Classes,
+  MenuItem,
+  Menu,
+  Popover,
+  PopoverInteractionKind,
+  Position,
+} from '@blueprintjs/core';
+import { FormattedMessage as T } from 'react-intl';
+import { useHistory } from 'react-router-dom';
+import { Icon } from 'components';
+
+export default function DashboardActionViewsList({
+  resourceName,
+  views
+}) {
+  const history = useHistory();
+
+  const handleClickViewItem = (view) => {
+    history.push(view ? `/${resourceName}/${view.id}/custom_view` : '/accounts');
+  };
+  const viewsMenuItems = views.map((view) => {
+    return <MenuItem onClick={() => handleClickViewItem(view)} text={view.name} />;
+  });
+
+  return (
+    <Popover
+      content={<Menu>{viewsMenuItems}</Menu>}
+      minimal={true}
+      interactionKind={PopoverInteractionKind.HOVER}
+      position={Position.BOTTOM_LEFT}
+    >
+      <Button
+        className={classNames(Classes.MINIMAL, 'button--table-views')}
+        icon={<Icon icon="table-16" iconSize={16} />}
+        text={<T id={'table_views'} />}
+        rightIcon={'caret-down'}
+      />
+    </Popover>
+  );
+}
diff --git a/client/src/components/Dashboard/DashboardViewsTabs.js b/client/src/components/Dashboard/DashboardViewsTabs.js
index 0f2ff0db1..7cbcca23b 100644
--- a/client/src/components/Dashboard/DashboardViewsTabs.js
+++ b/client/src/components/Dashboard/DashboardViewsTabs.js
@@ -1,7 +1,9 @@
-import React, { useState, useMemo } from 'react';
+import React, { useState, useRef, useMemo } from 'react';
 import { FormattedMessage as T } from 'react-intl';
 import PropTypes from 'prop-types';
 import { Button, Tabs, Tab, Tooltip, Position } from '@blueprintjs/core';
+import { debounce } from 'lodash';
+import { useHistory } from 'react-router';
 import { If, Icon } from 'components';
 
 export default function DashboardViewsTabs({
@@ -9,13 +11,16 @@ export default function DashboardViewsTabs({
   tabs,
   allTab = true,
   newViewTab = true,
+  resourceName,
   onNewViewTabClick,
   onChange,
   onTabClick,
 }) {
+  const history = useHistory();
   const [currentView, setCurrentView] = useState(initialViewId || 0);
 
   const handleClickNewView = () => {
+    history.push(`/custom_views/${resourceName}/new`);
     onNewViewTabClick && onNewViewTabClick();
   };
 
@@ -32,7 +37,16 @@ export default function DashboardViewsTabs({
     onNewViewTabClick && onNewViewTabClick();
   };
 
+  const debounceChangeHistory = useRef(
+    debounce((toUrl) => {
+      history.push(toUrl);
+    }, 250),
+  );
+
   const handleTabsChange = (viewId) => {
+    const toPath = viewId ? `${viewId}/custom_view` : '';
+    debounceChangeHistory.current(`/${resourceName}/${toPath}`);
+
     setCurrentView(viewId);
     onChange && onChange(viewId);
   };
diff --git a/client/src/components/index.js b/client/src/components/index.js
index 3883e9cff..a0cec0183 100644
--- a/client/src/components/index.js
+++ b/client/src/components/index.js
@@ -21,7 +21,7 @@ import DataTable from './DataTable';
 import AccountsSelectList from './AccountsSelectList';
 import AccountsTypesSelect from './AccountsTypesSelect';
 import LoadingIndicator from './LoadingIndicator';
-
+import DashboardActionViewsList from './Dashboard/DashboardActionViewsList';
 const Hint = FieldHint;
 
 export {
@@ -49,4 +49,5 @@ export {
   AccountsSelectList,
   AccountsTypesSelect,
   LoadingIndicator,
+  DashboardActionViewsList,
 };
\ No newline at end of file
diff --git a/client/src/containers/Accounts/AccountsActionsBar.js b/client/src/containers/Accounts/AccountsActionsBar.js
index 36d6af5c1..d77f71226 100644
--- a/client/src/containers/Accounts/AccountsActionsBar.js
+++ b/client/src/containers/Accounts/AccountsActionsBar.js
@@ -5,18 +5,15 @@ import {
   NavbarGroup,
   Classes,
   NavbarDivider,
-  MenuItem,
-  Menu,
   Popover,
   PopoverInteractionKind,
   Position,
   Intent,
 } from '@blueprintjs/core';
 import classNames from 'classnames';
-import { useHistory } from 'react-router-dom';
 import { connect } from 'react-redux';
 import { FormattedMessage as T } from 'react-intl';
-import { If } from 'components';
+import { If, DashboardActionViewsList } from 'components';
 
 import DashboardActionsBar from 'components/Dashboard/DashboardActionsBar';
 import FilterDropdown from 'components/FilterDropdown';
@@ -45,22 +42,15 @@ function AccountsActionsBar({
   onBulkActivate,
   onBulkInactive,
 }) {
-  const history = useHistory();
   const [filterCount, setFilterCount] = useState(0);
 
   const onClickNewAccount = () => {
     openDialog('account-form', {});
   };
-  const onClickViewItem = (view) => {
-    history.push(view ? `/accounts/${view.id}/custom_view` : '/accounts');
-  };
 
-  const viewsMenuItems = accountsViews.map((view) => {
-    return <MenuItem onClick={() => onClickViewItem(view)} text={view.name} />;
-  });
-  const hasSelectedRows = useMemo(
-    () => selectedRows.length > 0,
-    [selectedRows]);
+  const hasSelectedRows = useMemo(() => selectedRows.length > 0, [
+    selectedRows,
+  ]);
 
   const filterDropdown = FilterDropdown({
     fields: resourceFields,
@@ -93,20 +83,10 @@ function AccountsActionsBar({
   return (
     <DashboardActionsBar>
       <NavbarGroup>
-        <Popover
-          content={<Menu>{viewsMenuItems}</Menu>}
-          minimal={true}
-          interactionKind={PopoverInteractionKind.HOVER}
-          position={Position.BOTTOM_LEFT}
-        >
-          <Button
-            className={classNames(Classes.MINIMAL, 'button--table-views')}
-            icon={<Icon icon="table-16" iconSize={16} />}
-            text={<T id={'table_views'} />}
-            rightIcon={'caret-down'}
-          />
-        </Popover>
-
+        <DashboardActionViewsList
+          resourceName={'accounts'}
+          views={accountsViews}
+        />
         <NavbarDivider />
 
         <Button
@@ -130,7 +110,10 @@ function AccountsActionsBar({
               filterCount <= 0 ? (
                 <T id={'filter'} />
               ) : (
-                <T id={'count_filters_applied'} values={{ count: filterCount }} />
+                <T
+                  id={'count_filters_applied'}
+                  values={{ count: filterCount }}
+                />
               )
             }
             icon={<Icon icon="filter-16" iconSize={16} />}
diff --git a/client/src/containers/Accounts/AccountsViewsTabs.js b/client/src/containers/Accounts/AccountsViewsTabs.js
index 0ecc6ea20..a7f931659 100644
--- a/client/src/containers/Accounts/AccountsViewsTabs.js
+++ b/client/src/containers/Accounts/AccountsViewsTabs.js
@@ -67,28 +67,13 @@ function AccountsViewsTabs({
   const tabs = accountsViews.map((view) => ({
     ...pick(view, ['name', 'id']),
   }));
-
-  const debounceChangeHistory = useRef(
-    debounce((toUrl) => {
-      history.push(toUrl);
-    }, 250),
-  );
-
-  const handleTabsChange = (viewId) => {
-    const toPath = viewId ? `${viewId}/custom_view` : '';
-    debounceChangeHistory.current(`/accounts/${toPath}`);
-    setTopbarEditView(viewId);
-  };
-
   return (
     <Navbar className="navbar--dashboard-views">
       <NavbarGroup align={Alignment.LEFT}>
         <DashboardViewsTabs
           initialViewId={customViewId}
-          baseUrl={'/accounts'}
+          resourceName={'accounts'}
           tabs={tabs}
-          onNewViewTabClick={handleClickNewView}
-          onChange={handleTabsChange}
         />
       </NavbarGroup>
     </Navbar>
diff --git a/client/src/containers/Customers/CustomerActionsBar.js b/client/src/containers/Customers/CustomerActionsBar.js
index 2f2e62318..1246ae807 100644
--- a/client/src/containers/Customers/CustomerActionsBar.js
+++ b/client/src/containers/Customers/CustomerActionsBar.js
@@ -17,7 +17,7 @@ import { useHistory } from 'react-router-dom';
 import Icon from 'components/Icon';
 import DashboardActionsBar from 'components/Dashboard/DashboardActionsBar';
 import FilterDropdown from 'components/FilterDropdown';
-import { If } from 'components';
+import { If, DashboardActionViewsList } from 'components';
 
 import withResourceDetail from 'containers/Resources/withResourceDetails';
 import withDashboardActions from 'containers/Dashboard/withDashboardActions';
@@ -67,6 +67,12 @@ const CustomerActionsBar = ({
   return (
     <DashboardActionsBar>
       <NavbarGroup>
+        <DashboardActionViewsList
+          resourceName={'customers'}
+          views={[]}
+        />
+        <NavbarDivider />
+
         <Button
           className={Classes.MINIMAL}
           icon={<Icon icon={'plus'} />}
diff --git a/client/src/containers/Customers/CustomersList.js b/client/src/containers/Customers/CustomersList.js
index 9d47c649b..a239963d7 100644
--- a/client/src/containers/Customers/CustomersList.js
+++ b/client/src/containers/Customers/CustomersList.js
@@ -14,6 +14,7 @@ import DashboardPageContent from 'components/Dashboard/DashboardPageContent';
 
 import CustomersTable from 'containers/Customers/CustomerTable';
 import CustomerActionsBar from 'containers/Customers/CustomerActionsBar';
+import CustomersViewsTabs from 'containers/Customers/CustomersViewsTabs';
 
 import withCustomersActions from 'containers/Customers/withCustomersActions';
 import withResourceActions from 'containers/Resources/withResourcesActions';
@@ -178,6 +179,9 @@ function CustomersList({
         onFilterChanged={handleFilterChanged}
         onBulkDelete={handleBulkDelete}
       />
+
+      <CustomersViewsTabs />
+
       <DashboardPageContent>
         <CustomersTable
           loadong={tableLoading}
diff --git a/client/src/containers/Customers/CustomersViewsTabs.js b/client/src/containers/Customers/CustomersViewsTabs.js
new file mode 100644
index 000000000..a71f2d91a
--- /dev/null
+++ b/client/src/containers/Customers/CustomersViewsTabs.js
@@ -0,0 +1,78 @@
+import React, { useEffect, useMemo } from 'react';
+import { Alignment, Navbar, NavbarGroup } from '@blueprintjs/core';
+import { compose } from 'redux';
+import { useParams, withRouter, useHistory } from 'react-router-dom';
+import { connect } from 'react-redux';
+
+import { DashboardViewsTabs } from 'components';
+
+import withCustomers from 'containers/Customers/withCustomers';
+import withCustomersActions from 'containers/Customers/withCustomersActions';
+import withDashboardActions from 'containers/Dashboard/withDashboardActions';
+import { pick } from 'lodash';
+
+/**
+ * Customers views tabs.
+ */
+function CustomersViewsTabs({
+  // #withViewDetail
+  viewId,
+  viewItem,
+
+  // #withCustomers
+  customersViews,
+
+  // #withCustomersActions
+  addCustomersTableQueries,
+
+  // #withDashboardActions
+  setTopbarEditView,
+  changePageSubtitle,
+}) {
+  const history = useHistory();
+  const { custom_view_id: customViewId = null } = useParams();
+
+  const tabs = useMemo(() => customersViews.map((view) => ({
+    ...pick(view, ['name', 'id']),
+  }), [customersViews]));
+
+  useEffect(() => {
+    setTopbarEditView(customViewId);
+    changePageSubtitle(customViewId && viewItem ? viewItem.name : '');
+    addCustomersTableQueries({
+      custom_view_id: customViewId,
+    });
+    return () => {
+      setTopbarEditView(null);
+      changePageSubtitle('');
+    };
+  }, [customViewId]);
+
+  return (
+    <Navbar className="navbar--dashboard-views">
+      <NavbarGroup align={Alignment.LEFT}>
+        <DashboardViewsTabs
+          initialViewId={customViewId}
+          resourceName={'customers'}
+          tabs={tabs}
+        />
+      </NavbarGroup>
+    </Navbar>
+  );
+}
+
+const mapStateToProps = (state, ownProps) => ({
+  viewId: ownProps.match.params.custom_view_id,
+});
+
+const withCustomersViewsTabs = connect(mapStateToProps);
+
+export default compose(
+  withRouter,
+  withDashboardActions,
+  withCustomersViewsTabs,
+  withCustomersActions,
+  withCustomers(({ customersViews }) => ({
+    customersViews,
+  })),
+)(CustomersViewsTabs);
\ No newline at end of file
diff --git a/client/src/style/pages/dashboard.scss b/client/src/style/pages/dashboard.scss
index 1c34c9f12..d69d831c1 100644
--- a/client/src/style/pages/dashboard.scss
+++ b/client/src/style/pages/dashboard.scss
@@ -240,6 +240,7 @@
       }
     }
   }
+  
 
   &__subtitle{
     
@@ -248,6 +249,20 @@
     margin-bottom: 40px;
   }
 
+  &__offline-badge{
+    display: flex;
+    align-items: center;
+    padding: 0px 6px;
+    height: 24px;
+    border-radius: 4px;
+    margin-right: 18px;
+    white-space: nowrap;
+    font-size: 14px;
+    color: rgba(22, 12, 12, 0.6);
+    border: 1px solid rgba(0, 0, 0, 0.16);
+    margin: auto;
+    margin-left: 12px;
+  }
   &-content{
     display: flex;
     flex-direction: column;
diff --git a/common/routes/users.test.js b/common/routes/users.test.js
index 172c75afc..438c08240 100644
--- a/common/routes/users.test.js
+++ b/common/routes/users.test.js
@@ -12,7 +12,7 @@ import {
 let tenantDb;
 let tenantFactory;
 
-describe.only('routes: `/routes`', () => {
+describe('routes: `/routes`', () => {
   beforeEach(async () => {
     tenantDb = await createTenant();
     tenantFactory = createTenantFactory(tenantDb);
diff --git a/server/src/database/factories/index.js b/server/src/database/factories/index.js
index 5069fdc94..070c58d21 100644
--- a/server/src/database/factories/index.js
+++ b/server/src/database/factories/index.js
@@ -306,5 +306,85 @@ export default (tenantDb) => {
     };
   });
 
+  factory.define('sale_estimate', 'sales_estimates', async () => {
+    const customer = await factory.create('customer');
+
+    return {
+      customer_id: customer.id,
+      estimate_date: faker.date.past,
+      expiration_date: faker.date.future,
+      reference: '',
+      estimate_number: faker.random.number,
+      note: '',
+      terms_conditions: '',
+    };
+  });
+
+  factory.define('sale_estimate_entry', 'sales_estimate_entries', async () => {
+    const estimate = await factory.create('sale_estimate');
+    const item = await factory.create('item');
+
+    return {
+      estimate_id: estimate.id,
+      item_id: item.id,
+      description: '',
+      discount: faker.random.number,
+      quantity: faker.random.number,
+      rate: faker.random.number,
+    };
+  });
+
+  factory.define('sale_receipt', 'sales_receipts', async () => {
+    const depositAccount = await factory.create('account');
+    const customer = await factory.create('customer');
+
+    return {
+      deposit_account_id: depositAccount.id,
+      customer_id: customer.id,
+      reference_no: faker.random.number,
+      receipt_date: faker.date.past,
+    };
+  });
+
+  factory.define('sale_receipt_entry', 'sales_receipt_entries', async () => {
+    const saleReceipt = await factory.create('sale_receipt');
+    const item = await factory.create('item');
+
+    return {
+      sale_receipt_id: saleReceipt.id,
+      item_id: item.id,
+      rate: faker.random.number,
+      quantity: faker.random.number,
+    };
+  });
+
+  factory.define('sale_invoice', 'sales_invoices', async () => {
+
+    return {
+
+    };
+  });
+
+  factory.define('sale_invoice_entry', 'sales_invoices_entries', async () => {
+    return {
+
+    };
+  });
+
+  factory.define('payment_receive', 'payment_receives', async () => {
+
+  });
+
+  factory.define('payment_receive_entry', 'payment_receives_entries', async () => {
+
+  });
+
+
+  factory.define('bill', 'bills', async () => {
+    return {
+      
+    }
+  });
+
   return factory;
 }
diff --git a/server/src/database/migrations/20190822214303_create_items_table.js b/server/src/database/migrations/20190822214303_create_items_table.js
index 64788568c..09516bfc1 100644
--- a/server/src/database/migrations/20190822214303_create_items_table.js
+++ b/server/src/database/migrations/20190822214303_create_items_table.js
@@ -5,13 +5,18 @@ exports.up = function (knex) {
     table.string('name');
     table.string('type');
     table.string('sku');
-    table.decimal('cost_price', 13, 3).unsigned();
+    table.boolean('sellable');
+    table.boolean('purchasable');
     table.decimal('sell_price', 13, 3).unsigned();
+    table.decimal('cost_price', 13, 3).unsigned();
     table.string('currency_code', 3);
     table.string('picture_uri');
     table.integer('cost_account_id').unsigned();
     table.integer('sell_account_id').unsigned();
     table.integer('inventory_account_id').unsigned();
+    table.text('sell_description').nullable();
+    table.text('purchase_description').nullable();
+    table.integer('quantity_on_hand');
     table.text('note').nullable();
     table.integer('category_id').unsigned();
     table.integer('user_id').unsigned();
diff --git a/server/src/database/migrations/20200607212203_create_customers_table.js b/server/src/database/migrations/20200607212203_create_customers_table.js
index 9f265c6e0..d1a61cc40 100644
--- a/server/src/database/migrations/20200607212203_create_customers_table.js
+++ b/server/src/database/migrations/20200607212203_create_customers_table.js
@@ -4,6 +4,8 @@ exports.up = function(knex) {
     table.increments();
 
     table.string('customer_type');
+    table.decimal('balance', 13, 3);
+
     table.string('first_name').nullable();
     table.string('last_name').nullable();
     table.string('company_name').nullable();
diff --git a/server/src/database/migrations/20200608192614_create_vendors_table.js b/server/src/database/migrations/20200608192614_create_vendors_table.js
index 63d871261..e30c0edee 100644
--- a/server/src/database/migrations/20200608192614_create_vendors_table.js
+++ b/server/src/database/migrations/20200608192614_create_vendors_table.js
@@ -4,6 +4,8 @@ exports.up = function(knex) {
     table.increments();
 
     table.string('customer_type');
+    table.decimal('balance', 13, 3);
+
     table.string('first_name').nullable();
     table.string('last_name').nullable();
     table.string('company_name').nullable();
diff --git a/server/src/database/migrations/20200713192127_create_sales_estimates_table.js b/server/src/database/migrations/20200713192127_create_sales_estimates_table.js
new file mode 100644
index 000000000..bee6a9c4b
--- /dev/null
+++ b/server/src/database/migrations/20200713192127_create_sales_estimates_table.js
@@ -0,0 +1,18 @@
+
+exports.up = function(knex) {
+  return knex.schema.createTable('sales_estimates', (table) => {
+    table.increments();
+    table.integer('customer_id').unsigned();
+    table.date('estimate_date');
+    table.date('expiration_date');
+    table.string('reference');
+    table.string('estimate_number');
+    table.text('note');
+    table.text('terms_conditions');
+    table.timestamps();
+  });  
+};
+
+exports.down = function(knex) {
+  return knex.schema.dropTableIfExists('sales_estimates');
+};
diff --git a/server/src/database/migrations/20200713193250_create_sales_estimates_entries_table.js b/server/src/database/migrations/20200713193250_create_sales_estimates_entries_table.js
new file mode 100644
index 000000000..66ebe37e6
--- /dev/null
+++ b/server/src/database/migrations/20200713193250_create_sales_estimates_entries_table.js
@@ -0,0 +1,16 @@
+
+exports.up = function(knex) {
+  return knex.schema.createTable('sales_estimate_entries', table => {
+    table.increments();
+    table.integer('estimate_id').unsigned();
+    table.integer('item_id').unsigned();
+    table.text('description');
+    table.integer('discount').unsigned();
+    table.integer('quantity').unsigned();
+    table.integer('rate').unsigned();
+  })
+};
+
+exports.down = function(knex) {
+  return knex.schema.dropTableIfExists('sales_estimate_entries');
+};
diff --git a/server/src/database/migrations/20200713213303_create_sales_receipt_table.js b/server/src/database/migrations/20200713213303_create_sales_receipt_table.js
new file mode 100644
index 000000000..b318d3bc7
--- /dev/null
+++ b/server/src/database/migrations/20200713213303_create_sales_receipt_table.js
@@ -0,0 +1,18 @@
+
+exports.up = function(knex) {
+  return knex.schema.createTable('sales_receipts', table => {
+    table.increments();
+    table.integer('deposit_account_id').unsigned();
+    table.integer('customer_id').unsigned();
+    table.date('receipt_date');
+    table.string('reference_no');
+    table.string('email_send_to');
+    table.text('receipt_message');
+    table.text('statement');
+    table.timestamps();
+  })  
+};
+
+exports.down = function(knex) {
+  return knex.schema.dropTableIfExists('sales_receipts');
+};
diff --git a/server/src/database/migrations/20200713213311_create_sales_receipt_entries_table.js b/server/src/database/migrations/20200713213311_create_sales_receipt_entries_table.js
new file mode 100644
index 000000000..bfb662d70
--- /dev/null
+++ b/server/src/database/migrations/20200713213311_create_sales_receipt_entries_table.js
@@ -0,0 +1,17 @@
+
+exports.up = function(knex) {
+  return knex.schema.createTable('sales_receipt_entries', table => {
+    table.increments();
+    table.integer('sale_receipt_id').unsigned();
+    table.integer('index').unsigned();
+    table.integer('item_id');
+    table.text('description');
+    table.integer('discount').unsigned();
+    table.integer('quantity').unsigned();
+    table.integer('rate').unsigned();
+  });
+};
+
+exports.down = function(knex) {
+  return knex.schema.dropTableIfExists('sales_receipt_entries') ;
+};
diff --git a/server/src/database/migrations/20200715193633_create_sale_invoices_table.js b/server/src/database/migrations/20200715193633_create_sale_invoices_table.js
new file mode 100644
index 000000000..96c2a548a
--- /dev/null
+++ b/server/src/database/migrations/20200715193633_create_sale_invoices_table.js
@@ -0,0 +1,22 @@
+
+exports.up = function(knex) {
+  return knex.schema.createTable('sales_invoices', table => {
+    table.increments();
+    table.integer('customer_id');
+    table.date('invoice_date');
+    table.date('due_date');
+    table.string('invoice_no');
+    table.string('reference_no');
+    table.string('status');
+
+    table.text('invoice_message');
+    table.text('terms_conditions');
+
+    table.decimal('balance', 13, 3);
+    table.timestamps();
+  });  
+};
+
+exports.down = function(knex) {
+  return knex.schema.dropTableIfExists('sales_invoices');
+};
diff --git a/server/src/database/migrations/20200715194514_create_payment_receives_table.js b/server/src/database/migrations/20200715194514_create_payment_receives_table.js
new file mode 100644
index 000000000..054f822e0
--- /dev/null
+++ b/server/src/database/migrations/20200715194514_create_payment_receives_table.js
@@ -0,0 +1,17 @@
+const { knexSnakeCaseMappers } = require("objection");
+
+exports.up = function(knex) {
+  return knex.schema.createTable('payment_receives', (table) => {
+    table.increments();
+    table.integer('customer_id').unsigned();
+    table.date('payment_date');
+    table.string('reference_no');
+    table.integer('deposit_account_id').unsigned();
+    table.string('payment_receive_no');
+    table.timestamps();
+  });
+};
+
+exports.down = function(knex) {
+  return knex.schema.dropTableIfExists('payment_receives');
+};
diff --git a/server/src/database/migrations/20200716092846_create_sales_invoices_entries_table.js b/server/src/database/migrations/20200716092846_create_sales_invoices_entries_table.js
new file mode 100644
index 000000000..60c074b06
--- /dev/null
+++ b/server/src/database/migrations/20200716092846_create_sales_invoices_entries_table.js
@@ -0,0 +1,17 @@
+
+exports.up = function(knex) {
+  return knex.schema.createTable('sales_invoices_entries', table => {
+    table.increments();
+    table.integer('sale_invoice_id').unsigned();
+    table.integer('item_id').unsigned();
+    table.integer('index').unsigned();
+    table.text('description');
+    table.integer('discount').unsigned();
+    table.integer('quantity').unsigned();
+    table.integer('rate').unsigned();
+  });  
+};
+
+exports.down = function(knex) {
+  return knex.schema.dropTableIfExists('sales_invoices_entries');
+};
diff --git a/server/src/database/migrations/20200718161031_create_payment_receives_entries_table.js b/server/src/database/migrations/20200718161031_create_payment_receives_entries_table.js
new file mode 100644
index 000000000..627e46cbe
--- /dev/null
+++ b/server/src/database/migrations/20200718161031_create_payment_receives_entries_table.js
@@ -0,0 +1,13 @@
+
+exports.up = function(knex) {
+  return knex.schema.createTable('payment_receives_entries', table => {
+    table.increments();
+    table.integer('payment_receive_id').unsigned();
+    table.integer('invoice_id').unsigned();
+    table.decimal('payment_amount').unsigned();
+  })  
+};
+
+exports.down = function(knex) {
+  return knex.schema.dropTableIfExists('payment_receives_entries');
+};
diff --git a/server/src/database/migrations/20200719152005_reate_bills_table.js b/server/src/database/migrations/20200719152005_reate_bills_table.js
new file mode 100644
index 000000000..12455ac6a
--- /dev/null
+++ b/server/src/database/migrations/20200719152005_reate_bills_table.js
@@ -0,0 +1,16 @@
+
+exports.up = function(knex) {
+  return knex.schema.createTable('bills', (table) => {
+    table.increments();
+    table.string('bill_number');
+    table.date('bill_date');
+    table.date('due_date');
+    table.integer('vendor_id').unsigned();
+    table.text('note');
+    table.timestamps();
+  });
+};
+
+exports.down = function(knex) {
+  return knex.schema.dropTableIfExists('bills');
+};
diff --git a/server/src/database/migrations/20200719153909_create_bills_payments_table.js b/server/src/database/migrations/20200719153909_create_bills_payments_table.js
new file mode 100644
index 000000000..48b4c6881
--- /dev/null
+++ b/server/src/database/migrations/20200719153909_create_bills_payments_table.js
@@ -0,0 +1,17 @@
+
+exports.up = function(knex) {
+  return knex.schema.createTable('bills_payments', table => {
+    table.increments();
+    table.integer('payment_account_id');
+    table.string('payment_number');
+    table.date('payment_date');
+    table.string('payment_method');
+    table.integer('user_id').unsigned();
+    table.text('description');
+    table.timestamps();
+  }); 
+};
+
+exports.down = function(knex) {
+  
+};
diff --git a/server/src/database/seeds/seed_resources.js b/server/src/database/seeds/seed_resources.js
index e868fa87a..63199b7d8 100644
--- a/server/src/database/seeds/seed_resources.js
+++ b/server/src/database/seeds/seed_resources.js
@@ -14,6 +14,10 @@ exports.seed = (knex) => {
         { id: 5, name: 'items_categories' },
         { id: 6, name: 'customers' },
         { id: 7, name: 'vendors' },
+        { id: 9, name: 'sales_estimates' },
+        { id: 10, name: 'sales_receipts' },
+        { id: 11, name: 'sales_invoices' },
+        { id: 12, name: 'sales_payment_receives' },
       ]);
     });
 };
diff --git a/server/src/http/controllers/Accounts.js b/server/src/http/controllers/Accounts.js
index 8d82c870c..b6b69abaf 100644
--- a/server/src/http/controllers/Accounts.js
+++ b/server/src/http/controllers/Accounts.js
@@ -123,7 +123,6 @@ export default {
       const foundAccountTypePromise = AccountType.query().findById(
         form.account_type_id
       );
-
       const [foundAccountCode, foundAccountType] = await Promise.all([
         foundAccountCodePromise,
         foundAccountTypePromise,
@@ -379,7 +378,6 @@ export default {
         );
         dynamicFilter.setFilter(sortByFilter);
       }
-
       // View roles.
       if (view && view.roles.length > 0) {
         const viewFilter = new DynamicFilterViews(
diff --git a/server/src/http/controllers/Bills.js b/server/src/http/controllers/Bills.js
deleted file mode 100644
index f7a91021d..000000000
--- a/server/src/http/controllers/Bills.js
+++ /dev/null
@@ -1,10 +0,0 @@
-import express from 'express';
-
-export default {
-
-  router() {
-    const router = express.Router();
-
-    return router;
-  },
-};
diff --git a/server/src/http/controllers/FinancialStatements/InventoryValuationSummary.js b/server/src/http/controllers/FinancialStatements/InventoryValuationSummary.js
new file mode 100644
index 000000000..b75f71ae3
--- /dev/null
+++ b/server/src/http/controllers/FinancialStatements/InventoryValuationSummary.js
@@ -0,0 +1,17 @@
+
+
+export default class InventoryValuationSummary {
+
+  static router() {
+    const router = express.Router();
+
+    router.get('/inventory_valuation_summary',
+      asyncMiddleware(this.inventoryValuationSummary),
+    );
+    return router;
+  }
+
+  static inventoryValuationSummary(req, res) {
+
+  }
+}
\ No newline at end of file
diff --git a/server/src/http/controllers/FinancialStatements/PayableAgingSummary.js b/server/src/http/controllers/FinancialStatements/PayableAgingSummary.js
index 4efa6f5ec..196a3d14b 100644
--- a/server/src/http/controllers/FinancialStatements/PayableAgingSummary.js
+++ b/server/src/http/controllers/FinancialStatements/PayableAgingSummary.js
@@ -47,7 +47,6 @@ export default class PayableAgingSummary extends AgingReport {
         filter,
         vendors_ids
       );
-
       if (notStoredCustomersIds.length) {
         return res.status(400).send({
           errors: [{ type: 'VENDORS.IDS.NOT.FOUND', code: 300 }],
diff --git a/server/src/http/controllers/Items.js b/server/src/http/controllers/Items.js
index 01f9657f4..d38005c23 100644
--- a/server/src/http/controllers/Items.js
+++ b/server/src/http/controllers/Items.js
@@ -27,24 +27,28 @@ export default {
 
     router.post('/:id',
       this.editItem.validation,
-      asyncMiddleware(this.editItem.handler));
+      asyncMiddleware(this.editItem.handler)
+    );
 
     router.post('/',
       this.newItem.validation,
-      asyncMiddleware(this.newItem.handler));
+      asyncMiddleware(this.newItem.handler)
+    );
 
     router.delete('/:id',
       this.deleteItem.validation,
-      asyncMiddleware(this.deleteItem.handler));
+      asyncMiddleware(this.deleteItem.handler)
+    );
 
     router.delete('/',
       this.bulkDeleteItems.validation,
-      asyncMiddleware(this.bulkDeleteItems.handler));
+      asyncMiddleware(this.bulkDeleteItems.handler)
+    );
 
     router.get('/',
       this.listItems.validation,
-      asyncMiddleware(this.listItems.handler));
-
+      asyncMiddleware(this.listItems.handler)
+    );
     return router;
   },
 
@@ -57,6 +61,10 @@ export default {
       check('type').exists().trim().escape()
         .isIn(['service', 'non-inventory', 'inventory']),
       check('sku').optional({ nullable: true }).trim().escape(),
+
+      check('purchasable').exists().isBoolean().toBoolean(),
+      check('sellable').exists().isBoolean().toBoolean(),
+
       check('cost_price').exists().isNumeric().toFloat(),
       check('sell_price').exists().isNumeric().toFloat(),
       check('cost_account_id').exists().isInt().toInt(),
@@ -66,6 +74,10 @@ export default {
         .exists()
         .isInt()
         .toInt(),
+
+      check('sell_description').optional().trim().escape(),
+      check('cost_description').optional().trim().escape(),
+
       check('category_id').optional({ nullable: true }).isInt().toInt(),
 
       check('custom_fields').optional().isArray({ min: 1 }),
@@ -204,9 +216,12 @@ export default {
       check('cost_account_id').exists().isInt(),
       check('sell_account_id').exists().isInt(),
       check('category_id').optional({ nullable: true }).isInt().toInt(),
-      check('note').optional(),
+      check('note').optional().trim().escape(),
       check('attachment').optional(),
-      check('')
+      check('sell_description').optional().trim().escape(),
+      check('cost_description').optional().trim().escape(),
+      check('purchasable').exists().isBoolean().toBoolean(),
+      check('sellable').exists().isBoolean().toBoolean(),
     ],
     async handler(req, res) {
       const validationErrors = validationResult(req);
diff --git a/server/src/http/controllers/Purchases/Bills.js b/server/src/http/controllers/Purchases/Bills.js
new file mode 100644
index 000000000..ae63f54c9
--- /dev/null
+++ b/server/src/http/controllers/Purchases/Bills.js
@@ -0,0 +1,157 @@
+import express from "express";
+import { check, param } from 'express-validator';
+import validateMiddleware from '@/http/middleware/validateMiddleware';
+import BillsService from "@/services/Purchases/Bills";
+import BaseController from '@/http/controllers/BaseController';
+import VendorsServices from '@/services/Vendors/VendorsService';
+import ItemsService from '@/services/Items/ItemsService';
+
+export default class BillsController extends BaseController {
+  /**
+   * Router constructor.
+   */
+  static router() {
+    const router = express.Router();
+
+    router.post('/', [
+        ...this.validationSchema,
+      ],
+      validateMiddleware,
+      this.validateVendorExistance,
+      this.validateItemsIds,
+      this.validateBillNumberExists,
+      this.newBill,
+    );
+    // router.post('/:id', [
+    //     ...this.billValidationSchema,
+    //     ...this.validationSchema,
+    //   ],
+    //   validateMiddleware,
+    //   this.validateBillExistance,
+    //   this.validateVendorExistance,
+    //   this.validateItemsIds,
+    //   this.editBill,
+    // );
+    router.delete('/:id', [
+        ...this.billValidationSchema,
+      ],
+      validateMiddleware,
+      this.validateBillExistance,
+      this.deleteBill
+    );
+    return router;
+  }
+
+  /**
+   * Common validation schema.
+   */
+  static get validationSchema() {
+    return [
+      check('bill_number').exists().trim().escape(),
+      check('bill_date').exists().isISO8601(),
+      check('due_date').optional().isISO8601(),
+      check('vendor_id').exists().isNumeric().toInt(),
+      check('note').optional().trim().escape(),
+      check('entries').isArray({ min: 1 }),
+      check('entries.*.item_id').exists().isNumeric().toInt(),
+      check('entries.*.rate').exists().isNumeric().toFloat(),
+      check('entries.*.quantity').exists().isNumeric().toFloat(),
+      check('entries.*.discount').optional().isNumeric().toFloat(),
+      check('entries.*.description').optional().trim().escape(),
+    ]
+  }
+
+  static get billValidationSchema() {
+    return [
+      param('id').exists().isNumeric().toInt(),
+    ];
+  }
+
+  static async validateVendorExistance(req, res, next) {
+    const isVendorExists = await VendorsServices.isVendorExists(req.body.vendor_id);
+    if (!isVendorExists) {
+      return res.status(400).send({ 
+        errors: [{ type: 'VENDOR.ID.NOT.FOUND', code: 300 }],
+      });
+    }
+    next();
+  }
+
+  /**
+   * Validates the given bill existance.
+   * @param {Request} req 
+   * @param {Response} res 
+   * @param {Function} next 
+   */
+  static async validateBillExistance(req, res, next) {
+    const isBillExists = await BillsService.isBillExists(req.params.id);
+    if (!isBillExists) {
+      return res.status(400).send({
+        errors: [{ type: 'BILL.NOT.FOUND', code: 200 }],
+      });
+    }
+    next();
+  }
+
+  /**
+   * Validates the entries items ids. 
+   * @param {Request} req 
+   * @param {Response} res 
+   * @param {Function} next 
+   */
+  static async validateItemsIds(req, res, next) {
+    const itemsIds = req.body.entries.map((e) => e.item_id);
+    const notFoundItemsIds = await ItemsService.isItemsIdsExists(
+      itemsIds
+    );
+    if (notFoundItemsIds.length > 0) {
+      return res.status(400).send({
+        errors: [{ type: 'ITEMS.IDS.NOT.FOUND', code: 400 }],
+      });
+    }
+    next();
+  }
+
+  /**
+   * Validates the bill number existance.
+   * @param {Request} req 
+   * @param {Response} res 
+   * @param {Function} next 
+   */
+  static async validateBillNumberExists(req, res, next) {
+    const isBillNoExists = await BillsService.isBillNoExists(req.body.bill_number);
+
+    if (isBillNoExists) {
+      return res.status(400).send({
+        errors: [{ type: 'BILL.NUMBER.EXISTS', code: 500 }],
+      });
+    }
+    next();
+  }
+
+  /**
+   * Creates a new bill and records journal transactions. 
+   * @param {Request} req 
+   * @param {Response} res 
+   * @param {Function} next 
+   */
+  static async newBill(req, res, next) {
+    const bill = { ...req.body };
+    const storedBill = await BillsService.createBill(bill);
+
+    return res.status(200).send({ id: storedBill });
+  }
+
+  /**
+   * Deletes the given bill with associated entries and journal transactions.
+   * @param {Request} req -
+   * @param {Response} res -
+   * @return {Response}
+   */
+  static async deleteBill(req, res) {
+    const billId = req.params.id;
+    await BillsService.deleteBill(billId);
+
+    return res.status(200).send({ id: billId });
+  }
+}
\ No newline at end of file
diff --git a/server/src/http/controllers/Purchases/BillsPayments.js b/server/src/http/controllers/Purchases/BillsPayments.js
new file mode 100644
index 000000000..08243a80e
--- /dev/null
+++ b/server/src/http/controllers/Purchases/BillsPayments.js
@@ -0,0 +1,140 @@
+
+import express from 'express';
+import { check, param } from 'express-validator';
+import BaseController from '@/http/controllers/BaseController';
+import BillPaymentsService from '@/services/Purchases/BillPayments';
+
+export default class BillsPayments extends BaseController {
+  /**
+   * Router constructor.
+   */
+  static router() {
+    const router = express.Router();
+
+    router.post('/', [
+        ...this.billPaymentSchemaValidation,
+      ],
+      this.validatePaymentAccount,
+      this.validatePaymentNumber,
+      this.validateItemsIds,
+      this.createBillPayment,
+    );
+    router.delete('/:id',
+      this.validateBillPaymentExistance,
+      this.deleteBillPayment,
+    );
+    return router;
+  }
+
+  /**
+   * Bill payments schema validation.
+   */
+  static get billPaymentSchemaValidation() {
+    return [
+      check('payment_account_id').exists().isNumeric().toInt(),
+      check('payment_number').exists().trim().escape(),
+      check('payment_date').exists(),
+      check('description').optional().trim().escape(),
+      check('entries').exists().isArray({ min: 1 }),
+      check('entries.*.item_id').exists().isNumeric().toInt(),
+      check('entries.*.rate').exists().isNumeric().toFloat(),
+      check('entries.*.quantity').exists().isNumeric().toFloat(),
+      check('entries.*.discount').optional().isNumeric().toFloat(),
+      check('entries.*.description').optional().trim().escape(),
+    ];
+  }
+
+  /**
+   * Validates the bill payment existance. 
+   * @param {Request} req 
+   * @param {Response} res 
+   * @param {Function} next 
+   */
+  static async validateBillPaymentExistance(req, res, next) {
+    const foundBillPayment = await BillPaymentsService.isBillPaymentExists(req.params.id);
+
+    if (!foundBillPayment) {
+      return res.status(404).sned({
+        errors: [{ type: 'BILL.PAYMENT.NOT.FOUND', code: 100 }],
+      });
+    }
+    next(req, res, next);
+  }
+
+  /**
+   * Validates the payment account. 
+   * @param {Request} req 
+   * @param {Response} res 
+   * @param {Function} next 
+   */
+  static async validatePaymentAccount(req, res, next) {
+    const isAccountExists = AccountsService.isAccountExists(req.body.payment_account_id);
+
+    if (!isAccountExists) {
+      return res.status(400).send({
+        errors: [{ type: 'PAYMENT.ACCOUNT.NOT.FOUND', code: 200 }],
+      });
+    }
+    next(req, res, next);
+  }
+
+  /**
+   * Validates the payment number uniqness. 
+   * @param {Request} req 
+   * @param {Response} res 
+   * @param {Function} res 
+   */
+  static async validatePaymentNumber(req, res, next) {
+    const isNumberExists = await BillPaymentsService.isBillNoExists(req.body.payment_number);
+
+    if (!isNumberExists) {
+      return res.status(400).send({
+        errors: [{ type: 'PAYMENT.NUMBER.NOT.UNIQUE', code: 300 }],
+      });
+    }
+    next(req, res, next);
+  }
+
+  /**
+   * validate entries items ids existance on the storage.
+   * @param {Request} req 
+   * @param {Response} res 
+   * @param {Function} next 
+   */
+  static async validateItemsIds(req, res, next) {
+    const itemsIds = req.body.entries.map((e) => e.item_id);
+    const notFoundItemsIds = await ItemsService.isItemsIdsExists(
+      itemsIds
+    );
+    if (notFoundItemsIds.length > 0) {
+      return res.status(400).send({
+        errors: [{ type: 'ITEMS.IDS.NOT.FOUND', code: 400 }],
+      });
+    }
+    next();
+  }
+
+  /**
+   * Creates a bill payment.
+   * @async
+   * @param {Request} req 
+   * @param {Response} res 
+   * @param {Response} res 
+   */
+  static async createBillPayment(req, res) {
+    const billPayment = { ...req.body };
+    const storedPayment = await BillPaymentsService.createBillPayment(billPayment);
+
+    return res.status(200).send({ id: storedPayment.id });
+  }
+
+  /**
+   * 
+   * @param {Request} req 
+   * @param {Response} res 
+   * @return {Response} res 
+   */
+  static async deleteBillPayment(req, res) {
+
+  }
+}
\ No newline at end of file
diff --git a/server/src/http/controllers/Purchases/index.js b/server/src/http/controllers/Purchases/index.js
new file mode 100644
index 000000000..5c8a3cb24
--- /dev/null
+++ b/server/src/http/controllers/Purchases/index.js
@@ -0,0 +1,15 @@
+import express from 'express';
+import Bills from '@/http/controllers/Purchases/Bills'
+import BillPayments from '@/http/controllers/Purchases/BillsPayments';
+
+export default {
+
+  router() {
+    const router = express.Router();
+
+    router.use('/bills', Bills.router());
+    router.use('/bill_payments', BillPayments.router());
+
+    return router;
+  }
+}
\ No newline at end of file
diff --git a/server/src/http/controllers/Sales/PaymentReceives.js b/server/src/http/controllers/Sales/PaymentReceives.js
new file mode 100644
index 000000000..9b4dad591
--- /dev/null
+++ b/server/src/http/controllers/Sales/PaymentReceives.js
@@ -0,0 +1,215 @@
+import express from 'express';
+import { check, param } from 'express-validator';
+import validateMiddleware from '@/http/middleware/validateMiddleware';
+import asyncMiddleware from '@/http/middleware/asyncMiddleware';
+import PaymentReceiveService from '@/services/Sales/PaymentReceive';
+import CustomersService from '@/services/Customers/CustomersService';
+import SaleInvoicesService from '@/services/Sales/SaleInvoice';
+import AccountsService from '@/services/Accounts/AccountsService';
+
+export default class PaymentReceivesController {
+  /**
+   * Router constructor.
+   */
+  static router() {
+    const router = express.Router();
+
+    router.post('/',
+      this.newPaymentReceiveValidation,
+      validateMiddleware,
+      this.validatePaymentReceiveNoExistance,
+      this.validateCustomerExistance,
+      this.validateDepositAccount,
+      this.validateInvoicesIDs,
+      asyncMiddleware(this.newPaymentReceive),
+    );
+    router.post('/:id',
+      this.editPaymentReceiveValidation,
+      validateMiddleware,
+      this.validatePaymentReceiveNoExistance,
+      this.validateCustomerExistance,
+      this.validateDepositAccount,
+      this.validateInvoicesIDs,
+      asyncMiddleware(this.editPaymentReceive),
+    );
+    router.get('/:id',
+      this.paymentReceiveValidation,
+      validateMiddleware,
+      this.validatePaymentReceiveExistance,
+      asyncMiddleware(this.getPaymentReceive),
+    );
+    router.delete('/:id',
+      this.paymentReceiveValidation,
+      validateMiddleware,
+      this.validatePaymentReceiveExistance,
+      asyncMiddleware(this.deletePaymentReceive),
+    );
+    return router;
+  }
+
+  /**
+   * Validates the payment receive number existance.
+   */
+  static async validatePaymentReceiveNoExistance(req, res, next) {
+    const isPaymentNoExists = await PaymentReceiveService.isPaymentReceiveNoExists(
+      req.body.payment_receive_no,
+    );
+    if (isPaymentNoExists) {
+      return res.status(400).send({
+        errors: [{ type: 'PAYMENT.RECEIVE.NUMBER.EXISTS', code: 400 }],
+      });
+    }
+    next();
+  }
+
+  /**
+   * Validates the payment receive existance.
+   */
+  static async validatePaymentReceiveExistance(req, res, next) {
+    const isPaymentNoExists = await PaymentReceiveService.isPaymentReceiveExists(
+      req.params.id,
+    );
+    if (!isPaymentNoExists) {
+      return res.status(400).send({
+        errors: [{ type: 'PAYMENT.RECEIVE.NO.EXISTS', code: 600 }],
+      });
+    }
+    next();
+  }
+
+  /**
+   * Validate the deposit account id existance.
+   */
+  static async validateDepositAccount(req, res, next) {
+    const isDepositAccExists = await AccountsService.isAccountExists(
+      req.body.deposit_account_id,
+    );
+    if (!isDepositAccExists) {
+      return res.status(400).send({
+        errors: [{ type: 'DEPOSIT.ACCOUNT.NOT.EXISTS', code: 300 }],
+      });
+    }
+    next();
+  }
+
+  /**
+   * Validates the `customer_id` existance.
+   * @param {Request} req 
+   * @param {Response} res 
+   * @param {Function} next 
+   */
+  static async validateCustomerExistance(req, res, next) {
+    const isCustomerExists = await CustomersService.isCustomerExists(
+      req.body.customer_id,
+    );
+    if (!isCustomerExists) {
+      return res.status(400).send({
+        errors: [{ type: 'CUSTOMER.ID.NOT.EXISTS', code: 200 }],
+      });
+    }
+    next();
+  }
+
+  /**
+   * Validates the invoices IDs existance.
+   */
+  static async validateInvoicesIDs(req, res, next) {
+    const invoicesIds = req.body.entries.map((e) => e.invoice_id);
+    const notFoundInvoicesIDs = await SaleInvoicesService.isInvoicesExist(invoicesIds);
+
+    if (notFoundInvoicesIDs.length > 0) {
+      return res.status(400).send({
+        errors: [{ type: 'INVOICES.IDS.NOT.FOUND', code: 500 }],
+      });
+    }
+    next();
+  }
+
+  /**
+   * Payment receive schema.
+   * @return {Array}
+   */
+  static get paymentReceiveSchema() {
+    return [
+      check('customer_id').exists().isNumeric().toInt(),
+      check('payment_date').exists(),
+      check('reference_no').optional(),
+      check('deposit_account_id').exists().isNumeric().toInt(),
+      check('payment_receive_no').exists().trim().escape(),
+      check('entries').isArray({ min: 1 }),
+      check('entries.*.invoice_id').exists().isNumeric().toInt(),
+      check('entries.*.payment_amount').exists().isNumeric().toInt(),
+    ];
+  }
+
+  static get newPaymentReceiveValidation() {
+    return [...this.paymentReceiveSchema];
+  }
+
+  /**
+   * Records payment receive to the given customer with associated invoices.
+   */
+  static async newPaymentReceive(req, res) {
+    const paymentReceive = { ...req.body };
+    const storedPaymentReceive = await PaymentReceiveService.createPaymentReceive(paymentReceive);
+
+    return res.status(200).send({ id: storedPaymentReceive.id });
+  }
+
+  /**
+   * Edit payment receive validation.
+   */
+  static get editPaymentReceiveValidation() {
+    return [
+      param('id').exists().isNumeric().toInt(),
+      ...this.paymentReceiveSchema,
+    ];
+  }
+
+  /**
+   * Edit the given payment receive. 
+   * @param {Request} req 
+   * @param {Response} res 
+   */
+  static async editPaymentReceive(req, res) {
+    const paymentReceive = { ...req.body };
+    const { id: paymentReceiveId } = req.params;
+    await PaymentReceiveService.editPaymentReceive(paymentReceiveId, paymentReceive);
+
+    return res.status(200).send({ id: paymentReceiveId });
+  }
+
+  /**
+   * Validate payment receive parameters.
+   */
+  static get paymentReceiveValidation() {
+    return [
+      param('id').exists().isNumeric().toInt(),
+    ];
+  }
+
+  /**
+   * Delets the given payment receive id.
+   * @param {Request} req 
+   * @param {Response} res 
+   */
+  static async deletePaymentReceive(req, res) {
+    const { id: paymentReceiveId } = req.params;
+    await PaymentReceiveService.deletePaymentReceive(paymentReceiveId);
+
+    return res.status(200).send({ id: paymentReceiveId });
+  }
+
+  /**
+   * Retrieve the given payment receive details.
+   * @asycn
+   * @param {Request} req -
+   * @param {Response} res -
+   */
+  static async getPaymentReceive(req, res) {
+    const { id: paymentReceiveId } = req.params;
+    const paymentReceive = await PaymentReceiveService.getPaymentReceive(paymentReceiveId);
+
+    return res.status(200).send({ paymentReceive });
+  }
+}
\ No newline at end of file
diff --git a/server/src/http/controllers/Sales/SalesEstimates.js b/server/src/http/controllers/Sales/SalesEstimates.js
index e69de29bb..e5111c4ec 100644
--- a/server/src/http/controllers/Sales/SalesEstimates.js
+++ b/server/src/http/controllers/Sales/SalesEstimates.js
@@ -0,0 +1,285 @@
+import express from 'express';
+import { check, param, query } from 'express-validator';
+import validateMiddleware from '@/http/middleware/validateMiddleware';
+import asyncMiddleware from '@/http/middleware/asyncMiddleware';
+import CustomersService from '@/services/Customers/CustomersService';
+import SaleEstimateService from '@/services/Sales/SalesEstimate';
+import ItemsService from '@/services/Items/ItemsService';
+import DynamicListingBuilder from '@/services/DynamicListing/DynamicListingBuilder';
+import DynamicListing from '@/services/DynamicListing/DynamicListing';
+
+export default {
+  router() {
+    const router = express.Router();
+
+    router.post(
+      '/',
+      this.newEstimate.validation,
+      validateMiddleware,
+      asyncMiddleware(this.newEstimate.handler)
+    );
+    router.post(
+      '/:id',
+      this.editEstimate.validation,
+      validateMiddleware,
+      asyncMiddleware(this.editEstimate.handler)
+    );
+    router.delete(
+      '/:id',
+      this.deleteEstimate.validation,
+      validateMiddleware,
+      asyncMiddleware(this.deleteEstimate.handler)
+    );
+    router.get(
+      '/:id',
+      this.getEstimate.validation,
+      validateMiddleware,
+      asyncMiddleware(this.getEstimate.handler)
+    );
+    router.get(
+      '/',
+      this.getEstimates.validation,
+      validateMiddleware,
+      asyncMiddleware(this.getEstimates.handler)
+    );
+
+    return router;
+  },
+
+  /**
+   * Handle create a new estimate with associated entries.
+   */
+  newEstimate: {
+    validation: [
+      check('customer_id').exists().isNumeric().toInt(),
+      check('estimate_date').exists().isISO8601(),
+      check('expiration_date').optional().isISO8601(),
+      check('reference').optional(),
+      check('estimate_number').exists().trim().escape(),
+      check('entries').exists().isArray({ min: 1 }),
+      check('entries.*.item_id').exists().isNumeric().toInt(),
+      check('entries.*.description').optional().trim().escape(),
+      check('entries.*.quantity').exists().isNumeric().toInt(),
+      check('entries.*.rate').exists().isNumeric().toFloat(),
+      check('entries.*.discount').optional().isNumeric().toFloat(),
+      check('note').optional().trim().escape(),
+      check('terms_conditions').optional().trim().escape(),
+    ],
+    async handler(req, res) {
+      const estimate = { ...req.body };
+      const isCustomerExists = await CustomersService.isCustomerExists(
+        estimate.customer_id
+      );
+
+      if (!isCustomerExists) {
+        return res.status(404).send({
+          errors: [{ type: 'CUSTOMER.ID.NOT.FOUND', code: 200 }],
+        });
+      }
+      const isEstNumberUnqiue = await SaleEstimateService.isEstimateNumberUnique(
+        estimate.estimate_number
+      );
+      if (isEstNumberUnqiue) {
+        return res.boom.badRequest(null, {
+          errors: [{ type: 'ESTIMATE.NUMBER.IS.NOT.UNQIUE', code: 300 }],
+        });
+      }
+      // Validate items ids in estimate entries exists.
+      const estimateItemsIds = estimate.entries.map(e => e.item_id);
+      const notFoundItemsIds = await ItemsService.isItemsIdsExists(estimateItemsIds);
+
+      if (notFoundItemsIds.length > 0) {
+        return res.boom.badRequest(null, {
+          errors: [{ type: 'ITEMS.IDS.NOT.EXISTS', code: 400 }],
+        });
+      }
+      const storedEstimate = await SaleEstimateService.createEstimate(estimate);
+
+      return res.status(200).send({ id: storedEstimate.id });
+    },
+  },
+
+  /**
+   * Handle update estimate details with associated entries.
+   */
+  editEstimate: {
+    validation: [
+      param('id').exists().isNumeric().toInt(),
+
+      check('customer_id').exists().isNumeric().toInt(),
+      check('estimate_date').exists().isISO8601(),
+      check('expiration_date').optional().isISO8601(),
+      check('reference').optional(),
+      check('estimate_number').exists().trim().escape(),
+      check('entries').exists().isArray({ min: 1 }),
+      check('entries.*.id').optional().isNumeric().toInt(),
+      check('entries.*.item_id').exists().isNumeric().toInt(),
+      check('entries.*.description').optional().trim().escape(),
+      check('entries.*.quantity').exists().isNumeric().toInt(),
+      check('entries.*.rate').exists().isNumeric().toFloat(),
+      check('entries.*.discount').optional().isNumeric().toFloat(),
+      check('note').optional().trim().escape(),
+      check('terms_conditions').optional().trim().escape(),
+    ],
+    async handler(req, res) {
+      const { id: estimateId } = req.params;
+      const estimate = { ...req.body };
+      const storedEstimate = await SaleEstimateService.getEstimate(estimateId);
+
+      if (!storedEstimate) {
+        return res.status(404).send({
+          errors: [{ type: 'SALE.ESTIMATE.ID.NOT.FOUND', code: 200 }],
+        });
+      }
+      const isCustomerExists = await CustomersService.isCustomerExists(
+        estimate.customer_id
+      );
+      if (!isCustomerExists) {
+        return res.status(404).send({
+          errors: [{ type: 'CUSTOMER.ID.NOT.FOUND', code: 200 }],
+        });
+      }
+      // Validate the estimate number is unique except on the current estimate id.
+      const foundEstimateNumbers = await SaleEstimateService.isEstimateNumberUnique(
+        estimate.estimate_number,
+        storedEstimate.id, // Exclude the given estimate id.
+      );
+      if (foundEstimateNumbers) {
+        return res.boom.badRequest(null, {
+          errors: [{ type: 'ESTIMATE.NUMBER.IS.NOT.UNQIUE', code: 300 }],
+        });
+      }
+      // Validate items ids in estimate entries exists.
+      const estimateItemsIds = estimate.entries.map(e => e.item_id);
+      const notFoundItemsIds = await ItemsService.isItemsIdsExists(estimateItemsIds);
+
+      if (notFoundItemsIds.length > 0) {
+        return res.boom.badRequest(null, {
+          errors: [{ type: 'ITEMS.IDS.NOT.EXISTS', code: 400 }],
+        });
+      }
+      // Validate the sale estimate entries IDs that not found.
+      const notFoundEntriesIds = await SaleEstimateService.isEstimateEntriesIDsExists(
+        storedEstimate.id,
+        estimate
+      );
+      if (notFoundEntriesIds.length > 0) {
+        return res.boom.badRequest(null, {
+          errors: [{ type: 'ESTIMATE.NOT.FOUND.ENTRIES.IDS', code: 500 }],
+        });
+      }
+      // Update estimate with associated estimate entries.
+      await SaleEstimateService.editEstimate(estimateId, estimate);
+
+      return res.status(200).send({ id: estimateId });
+    },
+  },
+
+  /**
+   * Deletes the given estimate with associated entries.
+   */
+  deleteEstimate: {
+    validation: [param('id').exists().isNumeric().toInt()],
+    async handler(req, res) {
+      const { id: estimateId } = req.params;
+      const isEstimateExists = await SaleEstimateService.isEstimateExists(estimateId);
+
+      if (!isEstimateExists) {
+        return res.status(404).send({
+          errors: [{ type: 'SALE.ESTIMATE.ID.NOT.FOUND', code: 200 }],
+        });
+      }
+      await SaleEstimateService.deleteEstimate(estimateId);
+
+      return res.status(200).send({ id: estimateId });
+    },
+  },
+
+  /**
+   * Retrieve the given estimate with associated entries.
+   */
+  getEstimate: {
+    validation: [param('id').exists().isNumeric().toInt()],
+    async handler(req, res) {
+      const { id: estimateId } = req.params;
+      const estimate = await SaleEstimateService.getEstimateWithEntries(estimateId);
+
+      if (!estimate) {
+        return res.status(404).send({
+          errors: [{ type: 'SALE.ESTIMATE.ID.NOT.FOUND', code: 200 }],
+        });
+      }
+      return res.status(200).send({ estimate });
+    },
+  },
+
+  /**
+   * Retrieve estimates with pagination metadata.
+   */
+  getEstimates: {
+    validation: [
+      query('custom_view_id').optional().isNumeric().toInt(),
+      query('stringified_filter_roles').optional().isJSON(),
+
+      query('column_sort_by').optional(),
+      query('sort_order').optional().isIn(['desc', 'asc']),
+    ],
+    async handler(req, res) {
+      const filter = {
+        filter_roles: [],
+        sort_order: 'asc',
+        ...req.query,
+      };
+      if (filter.stringified_filter_roles) {
+        filter.filter_roles = JSON.parse(filter.stringified_filter_roles);
+      }
+      const { SaleEstimate, Resource, View } = req.models;
+      const resource = await Resource.tenant().query()
+        .remember()
+        .where('name', 'sales_estimates')
+        .withGraphFetched('fields')
+        .first();
+
+      if (!resource) {
+        return res.status(400).send({
+          errors: [{ type: 'RESOURCE.NOT.FOUND', code: 200, }],
+        });
+      }
+      const viewMeta = await View.query()
+        .modify('allMetadata')
+        .modify('specificOrFavourite', filter.custom_view_id)
+        .where('resource_id', resource.id)
+        .first();
+
+      const listingBuilder = new DynamicListingBuilder();      
+      const errorReasons = [];
+
+      listingBuilder.addView(viewMeta);
+      listingBuilder.addModelClass(SaleEstimate);
+      listingBuilder.addCustomViewId(filter.custom_view_id);
+      listingBuilder.addFilterRoles(filter.filter_roles);
+      listingBuilder.addSortBy(filter.sort_by, filter.sort_order);
+
+      const dynamicListing = new DynamicListing(listingBuilder);
+
+      if (dynamicListing instanceof Error) {
+        const errors = dynamicListingErrorsToResponse(dynamicListing);
+        errorReasons.push(...errors);
+      }
+      if (errorReasons.length > 0) {
+        return res.status(400).send({ errors: errorReasons });
+      }
+      const salesEstimates = await SaleEstimate.query().onBuild((builder) => {
+        dynamicListing.buildQuery()(builder);
+        return builder;
+      });
+
+      return res.status(200).send({
+        sales_estimates: salesEstimates,
+        ...(viewMeta ? {
+          custom_view_id: viewMeta.id,
+        } : {}),
+      });
+    },
+  },
+};
diff --git a/server/src/http/controllers/Sales/SalesInvoices.js b/server/src/http/controllers/Sales/SalesInvoices.js
new file mode 100644
index 000000000..02b26b4ac
--- /dev/null
+++ b/server/src/http/controllers/Sales/SalesInvoices.js
@@ -0,0 +1,261 @@
+import express from 'express';
+import { check, param, query } from 'express-validator';
+import validateMiddleware from '@/http/middleware/validateMiddleware';
+import asyncMiddleware from '@/http/middleware/asyncMiddleware';
+import SaleInvoiceService from '@/services/Sales/SaleInvoice';
+import ItemsService from '@/services/Items/ItemsService';
+import CustomersService from '@/services/Customers/CustomersService';
+import { SaleInvoice } from '@/models';
+import DynamicListing, { DYNAMIC_LISTING_ERRORS } from '@/services/DynamicListing/DynamicListing';
+import DynamicListingBuilder from '../../../services/DynamicListing/DynamicListingBuilder';
+import {
+  dynamicListingErrorsToResponse
+} from '@/services/DynamicListing/hasDynamicListing';
+
+export default {
+  router() {
+    const router = express.Router();
+
+    router.post(
+      '/',
+      this.newSaleInvoice.validation,
+      validateMiddleware,
+      asyncMiddleware(this.newSaleInvoice.handler)
+    );
+    router.post(
+      '/:id',
+      this.editSaleInvoice.validation,
+      validateMiddleware,
+      asyncMiddleware(this.editSaleInvoice.handler)
+    );
+    router.delete(
+      '/:id',
+      this.deleteSaleInvoice.validation,
+      validateMiddleware,
+      asyncMiddleware(this.deleteSaleInvoice.handler)
+    );
+    router.get(
+      '/',
+      this.getSalesInvoices.validation,
+      asyncMiddleware(this.getSalesInvoices.handler)
+    );
+    return router;
+  },
+
+  /**
+   * Creates a new sale invoice.
+   */
+  newSaleInvoice: {
+    validation: [
+      check('customer_id').exists().isNumeric().toInt(),
+      check('invoice_date').exists().isISO8601(),
+      check('due_date').exists().isISO8601(),
+      check('invoice_no').exists().trim().escape(),
+      check('reference_no').optional().trim().escape(),
+      check('status').exists().trim().escape(),
+
+      check('invoice_message').optional().trim().escape(),
+      check('terms_conditions').optional().trim().escape(),
+
+      check('entries').exists().isArray({ min: 1 }),
+      check('entries.*.item_id').exists().isNumeric().toInt(),
+      check('entries.*.rate').exists().isNumeric().toFloat(),
+      check('entries.*.quantity').exists().isNumeric().toFloat(),
+      check('entries.*.discount').optional().isNumeric().toFloat(),
+      check('entries.*.description').optional().trim().escape(),
+    ],
+    async handler(req, res) {
+      const errorReasons = [];
+      const saleInvoice = { ...req.body };
+      const isInvoiceNoExists = await SaleInvoiceService.isSaleInvoiceNumberExists(
+        saleInvoice.invoice_no
+      );
+      if (isInvoiceNoExists) {
+        errorReasons.push({ type: 'SALE.INVOICE.NUMBER.IS.EXISTS', code: 200 });
+      }
+      const entriesItemsIds = saleInvoice.entries.map((e) => e.item_id);
+      const isItemsIdsExists = await ItemsService.isItemsIdsExists(
+        entriesItemsIds
+      );
+      if (isItemsIdsExists.length > 0) {
+        errorReasons.push({ type: 'ITEMS.IDS.NOT.EXISTS', code: 300 });
+      }
+      // Validate the customer id exists.
+      const isCustomerIDExists = await CustomersService.isCustomerExists(
+        saleInvoice.customer_id
+      );
+      if (!isCustomerIDExists) {
+        errorReasons.push({ type: 'CUSTOMER.ID.NOT.EXISTS', code: 200 });
+      }
+      if (errorReasons.length > 0) {
+        return res.status(400).send({ errors: errorReasons });
+      }
+      // Creates a new sale invoice with associated entries.
+      const storedSaleInvoice = await SaleInvoiceService.createSaleInvoice(
+        saleInvoice
+      );
+      return res.status(200).send({ id: storedSaleInvoice.id });
+    },
+  },
+
+  /**
+   * Edit sale invoice details.
+   */
+  editSaleInvoice: {
+    validation: [
+      param('id').exists().isNumeric().toInt(),
+
+      check('customer_id').exists().isNumeric().toInt(),
+      check('invoice_date').exists(),
+      check('due_date').exists(),
+      check('invoice_no').exists().trim().escape(),
+      check('reference_no').optional().trim().escape(),
+      check('status').exists().trim().escape(),
+
+      check('invoice_message').optional().trim().escape(),
+      check('terms_conditions').optional().trim().escape(),
+
+      check('entries').exists().isArray({ min: 1 }),
+      check('entries.*.item_id').exists().isNumeric().toInt(),
+      check('entries.*.rate').exists().isNumeric().toFloat(),
+      check('entries.*.quantity').exists().isNumeric().toFloat(),
+      check('entries.*.discount').optional().isNumeric().toFloat(),
+      check('entries.*.description').optional().trim().escape(),
+    ],
+    async handler(req, res) {
+      const { id: saleInvoiceId } = req.params;
+      const saleInvoice = { ...req.body };
+      const isSaleInvoiceExists = await SaleInvoiceService.isSaleInvoiceExists(
+        saleInvoiceId
+      );
+      if (!isSaleInvoiceExists) {
+        return res
+          .status(404)
+          .send({ type: 'SALE.INVOICE.NOT.FOUND', code: 200 });
+      }
+      const errorReasons = [];
+
+      // Validate the invoice number uniqness.
+      const isInvoiceNoExists = await SaleInvoiceService.isSaleInvoiceNumberExists(
+        saleInvoice.invoice_no,
+        saleInvoiceId
+      );
+      if (isInvoiceNoExists) {
+        errorReasons.push({ type: 'SALE.INVOICE.NUMBER.IS.EXISTS', code: 200 });
+      }
+      // Validate sale invoice entries items IDs.
+      const entriesItemsIds = saleInvoice.entries.map((e) => e.item_id);
+      const isItemsIdsExists = await ItemsService.isItemsIdsExists(
+        entriesItemsIds
+      );
+      if (isItemsIdsExists.length > 0) {
+        errorReasons.push({ type: 'ITEMS.IDS.NOT.EXISTS', code: 300 });
+      }
+      // Validate the customer id exists.
+      const isCustomerIDExists = await CustomersService.isCustomerExists(
+        saleInvoice.customer_id
+      );
+      if (!isCustomerIDExists) {
+        errorReasons.push({ type: 'CUSTOMER.ID.NOT.EXISTS', code: 200 });
+      }
+      if (errorReasons.length > 0) {
+        return res.status(400).send({ errors: errorReasons });
+      }
+      // Update the given sale invoice details.
+      await SaleInvoiceService.editSaleInvoice(saleInvoiceId, saleInvoice);
+
+      return res.status(200).send({ id: saleInvoice.id });
+    },
+  },
+
+  /**
+   * Deletes the sale invoice with associated entries and journal transactions.
+   */
+  deleteSaleInvoice: {
+    validation: [param('id').exists().isNumeric().toInt()],
+    async handler(req, res) {
+      const { id: saleInvoiceId } = req.params;
+      const isSaleInvoiceExists = await SaleInvoiceService.isSaleInvoiceExists(
+        saleInvoiceId
+      );
+      if (!isSaleInvoiceExists) {
+        return res
+          .status(404)
+          .send({ errors: [{ type: 'SALE.INVOICE.NOT.FOUND', code: 200 }] });
+      }
+      // Deletes the sale invoice with associated entries and journal transaction.
+      await SaleInvoiceService.deleteSaleInvoice(saleInvoiceId);
+
+      return res.status(200).send();
+    },
+  },
+
+  /**
+   * Retrieve paginated sales invoices with custom view metadata.
+   */
+  getSalesInvoices: {
+    validation: [
+      query('custom_view_id').optional().isNumeric().toInt(),
+      query('stringified_filter_roles').optional().isJSON(),
+      query('column_sort_by').optional(),
+      query('sort_order').optional().isIn(['desc', 'asc']),
+    ],
+    async handler(req, res) {
+      const filter = {
+        filter_roles: [],
+        sort_order: 'asc',
+        ...req.query,
+      };
+      if (filter.stringified_filter_roles) {
+        filter.filter_roles = JSON.parse(filter.stringified_filter_roles);
+      }
+      const { SaleInvoice, Resource } = req.models;
+      const resource = await Resource.query()
+        .remember()
+        .where('name', 'sales_invoices')
+        .withGraphFetched('fields')
+        .first();
+
+      if (!resource) {
+        return res.status(400).send({
+          errors: [{ type: 'SALES_INVOICES_RESOURCE_NOT_FOUND', code: 200 }],
+        });
+      }
+      const viewMeta = View.query()
+        .modify('allMetadata')
+        .modify('specificOrFavourite', filter.custom_view_id)
+        .first();
+
+      const listingBuilder = new DynamicListingBuilder();
+      const errorReasons = [];
+
+      listingBuilder.addModelClass(SaleInvoice);
+      listingBuilder.addCustomViewId(filter.custom_view_id);
+      listingBuilder.addFilterRoles(filter.filter_roles);
+      listingBuilder.addSortBy(filter.sort_by, filter.sort_order);
+      listingBuilder.addView(viewMeta);
+
+      const dynamicListing = new DynamicListing(dynamicListingBuilder);
+
+      if (dynamicListing instanceof Error) {
+        const errors = dynamicListingErrorsToResponse(dynamicListing);
+        errorReasons.push(...errors);
+      }
+      if (errorReasons.length > 0) {
+        return res.status(400).send({ errors: errorReasons });
+      }
+      const salesInvoices = await SaleInvoice.query().onBuild((builder) => {
+        dynamicListing.buildQuery()(builder);
+      });
+
+      return res.status(200).send({
+        sales_invoices: salesInvoices,
+        ...(viewMeta
+          ? {
+              customViewId: viewMeta.id,
+            }
+          : {}),
+      });
+    },
+  },
+};
diff --git a/server/src/http/controllers/Sales/SalesInvoicing.js b/server/src/http/controllers/Sales/SalesInvoicing.js
deleted file mode 100644
index e69de29bb..000000000
diff --git a/server/src/http/controllers/Sales/SalesPaymentReceive.js b/server/src/http/controllers/Sales/SalesPaymentReceive.js
deleted file mode 100644
index e69de29bb..000000000
diff --git a/server/src/http/controllers/Sales/SalesReceipt.js b/server/src/http/controllers/Sales/SalesReceipt.js
index e69de29bb..52f40f8d2 100644
--- a/server/src/http/controllers/Sales/SalesReceipt.js
+++ b/server/src/http/controllers/Sales/SalesReceipt.js
@@ -0,0 +1,276 @@
+import express from 'express';
+import { check, param, query } from 'express-validator';
+import validateMiddleware from '@/http/middleware/validateMiddleware';
+import asyncMiddleware from '@/http/middleware/asyncMiddleware';
+import CustomersService from '@/services/Customers/CustomersService';
+import AccountsService from '@/services/Accounts/AccountsService';
+import ItemsService from '@/services/Items/ItemsService';
+import SaleReceiptService from '@/services/Sales/SalesReceipt';
+import DynamicListingBuilder from '@/services/DynamicListing/DynamicListingBuilder';
+import DynamicListing from '@/services/DynamicListing/DynamicListing';
+import {
+  dynamicListingErrorsToResponse
+} from '@/services/DynamicListing/HasDynamicListing';
+
+export default {
+  /**
+   * Router constructor.
+   */
+  router() {
+    const router = express.Router();
+
+    router.post(
+      '/:id',
+      this.editSaleReceipt.validation,
+      validateMiddleware,
+      asyncMiddleware(this.editSaleReceipt.handler)
+    );
+    router.post(
+      '/',
+      this.newSaleReceipt.validation,
+      validateMiddleware,
+      asyncMiddleware(this.newSaleReceipt.handler)
+    );
+    router.delete(
+      '/:id',
+      this.deleteSaleReceipt.handler,
+      validateMiddleware,
+      asyncMiddleware(this.deleteSaleReceipt.handler)
+    );
+    router.get(
+      '/',
+      this.listingSalesReceipts.validation,
+      validateMiddleware,
+      asyncMiddleware(this.listingSalesReceipts.handler)
+    );
+    return router;
+  },
+
+  /**
+   * Creates a new receipt.
+   */
+  newSaleReceipt: {
+    validation: [
+      check('customer_id').exists().isNumeric().toInt(),
+      check('deposit_account_id').exists().isNumeric().toInt(),
+      check('receipt_date').exists().isISO8601(),
+      check('send_to_email').optional().isEmail(),
+      check('reference_no').optional().trim().escape(),
+
+      check('entries').exists().isArray({ min: 1 }),
+
+      check('entries.*.item_id').exists().isNumeric().toInt(),
+      check('entries.*.description').optional().trim().escape(),
+      check('entries.*.quantity').exists().isNumeric().toInt(),
+      check('entries.*.rate').exists().isNumeric().toInt(),
+      check('entries.*.discount').optional().isNumeric().toInt(),
+
+      
+      check('receipt_message').optional().trim().escape(),
+      check('statement').optional().trim().escape(),
+    ],
+    async handler(req, res) {
+      const saleReceipt = { ...req.body };
+
+      const isCustomerExists = await CustomersService.isCustomerExists(
+        saleReceipt.customer_id
+      );
+      const isDepositAccountExists = await AccountsService.isAccountExists(
+        saleReceipt.deposit_account_id
+      );
+      const errorReasons = [];
+
+      if (!isCustomerExists) {
+        errorReasons.push({ type: 'CUSTOMER.ID.NOT.EXISTS', code: 200 });
+      }
+      if (!isDepositAccountExists) {
+        errorReasons.push({ type: 'DEPOSIT.ACCOUNT.NOT.EXISTS', code: 300 });
+      }
+      // Validate items ids in estimate entries exists.
+      const estimateItemsIds = saleReceipt.entries.map((e) => e.item_id);
+      const notFoundItemsIds = await ItemsService.isItemsIdsExists(
+        estimateItemsIds
+      );
+      if (notFoundItemsIds.length > 0) {
+        errorReasons.push({ type: 'ITEMS.IDS.NOT.EXISTS', code: 400 });
+      }
+      if (errorReasons.length > 0) {
+        return res.status(400).send({ errors: errorReasons });
+      }
+      // Store the given sale receipt details with associated entries.
+      const storedSaleReceipt = await SaleReceiptService.createSaleReceipt(
+        saleReceipt
+      );
+
+      return res.status(200).send({ id: storedSaleReceipt.id });
+    },
+  },
+
+  /**
+   * Deletes the sale receipt with associated entries and journal transactions.
+   */
+  deleteSaleReceipt: {
+    validation: [param('id').exists().isNumeric().toInt()],
+    async handler(req, res) {
+      const { id: saleReceiptId } = req.params;
+      const isSaleReceiptExists = await SaleReceiptService.isSaleReceiptExists(
+        saleReceiptId
+      );
+
+      if (!isSaleReceiptExists) {
+        return res.status(404).send({
+          errors: [{ type: 'SALE.RECEIPT.NOT.FOUND', code: 200 }],
+        });
+      }
+      // Deletes the sale receipt.
+      await SaleReceiptService.deleteSaleReceipt(saleReceiptId);
+
+      return res.status(200).send({ id: saleReceiptId });
+    },
+  },
+
+  /**
+   * Edit the sale receipt details with associated entries and re-write
+   * journal transaction on the same date.
+   */
+  editSaleReceipt: {
+    validation: [
+      param('id').exists().isNumeric().toInt(),
+
+      check('customer_id').exists().isNumeric().toInt(),
+      check('deposit_account_id').exists().isNumeric().toInt(),
+      check('receipt_date').exists().isISO8601(),
+      check('send_to_email').optional().isEmail(),
+      check('reference_no').optional().trim().escape(),
+
+      check('entries').exists().isArray({ min: 1 }),
+      check('entries.*.item_id').exists().isNumeric().toInt(),
+      check('entries.*.description').optional().trim().escape(),
+      check('entries.*.quantity').exists().isNumeric().toInt(),
+      check('entries.*.rate').exists().isNumeric().toInt(),
+      check('entries.*.discount').optional().isNumeric().toInt(),
+
+      check('receipt_message').optional().trim().escape(),
+      check('statement').optional().trim().escape(),
+    ],
+    async handler(req, res) {
+      const { id: saleReceiptId } = req.params;
+      const saleReceipt = { ...req.body };
+
+      const isSaleReceiptExists = await SaleReceiptService.isSaleReceiptExists(
+        saleReceiptId
+      );
+      if (!isSaleReceiptExists) {
+        return res.status(404).send({
+          errors: [{ type: 'SALE.RECEIPT.NOT.FOUND', code: 200 }],
+        });
+      }
+      const isCustomerExists = await CustomersService.isCustomerExists(
+        saleReceipt.customer_id
+      );
+      const isDepositAccountExists = await AccountsService.isAccountsExists(
+        saleReceipt.deposit_account_id
+      );
+      const errorReasons = [];
+
+      if (!isCustomerExists) {
+        errorReasons.push({ type: 'CUSTOMER.ID.NOT.EXISTS', code: 200 });
+      }
+      if (!isDepositAccountExists) {
+        errorReasons.push({ type: 'DEPOSIT.ACCOUNT.NOT.EXISTS', code: 300 });
+      }
+      // Validate items ids in estimate entries exists.
+      const entriesItemsIDs = saleReceipt.entries.map((e) => e.item_id);
+      const notFoundItemsIds = await ItemsService.isItemsIdsExists(
+        entriesItemsIDs
+      );
+      if (notFoundItemsIds.length > 0) {
+        errorReasons.push({ type: 'ITEMS.IDS.NOT.EXISTS', code: 400 });
+      }
+      // Validate the entries IDs that not stored or associated to the sale receipt.
+      const notExistsEntriesIds = await SaleReceiptService.isSaleReceiptEntriesIDsExists(
+        saleReceiptId,
+        saleReceipt
+      );
+      if (notExistsEntriesIds.length > 0) {
+        errorReasons.push({
+          type: 'ENTRIES.IDS.NOT.FOUND',
+          code: 500,
+        });
+      }
+      // Handle all errors with reasons messages.
+      if (errorReasons.length > 0) {
+        return res.boom.badRequest(null, { errors: errorReasons });
+      }
+      // Update the given sale receipt details.
+      await SaleReceiptService.editSaleReceipt(saleReceiptId, saleReceipt);
+
+      return res.status(200).send();
+    },
+  },
+
+  /**
+   * Listing sales receipts.
+   */
+  listingSalesReceipts: {
+    validation: [
+      query('custom_view_id').optional().isNumeric().toInt(),
+      query('stringified_filter_roles').optional().isJSON(),
+      query('column_sort_by').optional(),
+      query('sort_order').optional().isIn(['desc', 'asc']),
+    ],
+    async handler(req, res) {
+      const filter = {
+        filter_roles: [],
+        sort_order: 'asc',
+      };
+      if (filter.stringified_filter_roles) {
+        filter.filter_roles = JSON.parse(filter.stringified_filter_roles);
+      }
+      const { SaleReceipt, Resource, View } = req.models;
+      const resource = await Resource.tenant().query()
+        .remember()
+        .where('name', 'sales_receipts')
+        .withGraphFetched('fields')
+        .first();
+
+      if (!resource) {
+        return res.status(400).send({
+          errors: [{ type: 'RESOURCE.NOT.FOUND', code: 200, }],
+        });
+      }
+      const viewMeta = await View.query()
+        .modify('allMetadata')
+        .modify('specificOrFavourite', filter.custom_view_id)
+        .where('resource_id', resource.id)
+        .first();
+
+      const listingBuilder = new DynamicListingBuilder();
+      const errorReasons = [];
+
+      listingBuilder.addView(viewMeta);
+      listingBuilder.addModelClass(SaleReceipt);
+      listingBuilder.addCustomViewId(filter.custom_view_id);
+      listingBuilder.addFilterRoles(filter.filter_roles);
+      listingBuilder.addSortBy(filter.sort_by, filter.sort_order);
+
+      const dynamicListing = new DynamicListing(listingBuilder);
+
+      if (dynamicListing instanceof Error) {
+        const errors = dynamicListingErrorsToResponse(dynamicListing);
+        errorReasons.push(...errors);
+      }
+      const salesReceipts = await SaleReceipt.query().onBuild((builder) => {
+        dynamicListing.buildQuery()(builder);
+        return builder;
+      });
+
+      return res.status(200).send({
+        sales_receipts: salesReceipts,
+        ...(viewMeta ? {
+          customViewId: viewMeta.id,
+        } : {}),
+      });
+    },
+  },
+};
diff --git a/server/src/http/controllers/Sales/index.js b/server/src/http/controllers/Sales/index.js
new file mode 100644
index 000000000..64f195b25
--- /dev/null
+++ b/server/src/http/controllers/Sales/index.js
@@ -0,0 +1,21 @@
+import express from 'express';
+import SalesEstimates from './SalesEstimates';
+import SalesReceipts from './SalesReceipt';
+import SalesInvoices from './SalesInvoices'
+import PaymentReceives from './PaymentReceives';
+
+export default {
+  /**
+   * Router constructor.
+   */
+  router() {
+    const router = express.Router();
+
+    router.use('/invoices', SalesInvoices.router());
+    router.use('/estimates', SalesEstimates.router());
+    router.use('/receipts', SalesReceipts.router());
+    router.use('/payment_receives', PaymentReceives.router());
+
+    return router;
+  }
+}
\ No newline at end of file
diff --git a/server/src/http/index.js b/server/src/http/index.js
index e6d5d4e95..5cd949977 100644
--- a/server/src/http/index.js
+++ b/server/src/http/index.js
@@ -20,8 +20,9 @@ import Options from '@/http/controllers/Options';
 import Currencies from '@/http/controllers/Currencies';
 import Customers from '@/http/controllers/Customers';
 import Vendors from '@/http/controllers/Vendors';
+import Sales from '@/http/controllers/Sales'
 // import Suppliers from '@/http/controllers/Suppliers';
-// import Bills from '@/http/controllers/Bills';
+import Purchases from '@/http/controllers/Purchases';
 // import CurrencyAdjustment from './controllers/CurrencyAdjustment';
 import Resources from './controllers/Resources';
 import ExchangeRates from '@/http/controllers/ExchangeRates';
@@ -56,11 +57,12 @@ export default (app) => {
   dashboard.use('/api/expenses', Expenses.router());
   dashboard.use('/api/financial_statements', FinancialStatements.router());
   dashboard.use('/api/options', Options.router());
+  dashboard.use('/api/sales', Sales.router());
   // app.use('/api/budget_reports', BudgetReports.router());
   dashboard.use('/api/customers', Customers.router());
   dashboard.use('/api/vendors', Vendors.router());
+  dashboard.use('/api/purchases', Purchases.router());
   // app.use('/api/suppliers', Suppliers.router());
-  // app.use('/api/bills', Bills.router());
   // app.use('/api/budget', Budget.router());
   dashboard.use('/api/resources', Resources.router());
   dashboard.use('/api/exchange_rates', ExchangeRates.router());
diff --git a/server/src/http/middleware/TenancyMiddleware.js b/server/src/http/middleware/TenancyMiddleware.js
index 69b96859c..650b4cd3a 100644
--- a/server/src/http/middleware/TenancyMiddleware.js
+++ b/server/src/http/middleware/TenancyMiddleware.js
@@ -46,7 +46,8 @@ export default async (req, res, next) => {
   req.organizationId = organizationId;
   req.models = {
     ...Object.values(models).reduce((acc, model) => {      
-      if (typeof model.resource.default.requestModel === 'function' && 
+      if (typeof model.resource.default !== 'undefined' &&
+        typeof model.resource.default.requestModel === 'function' && 
         model.resource.default.requestModel() &&
         model.name !== 'TenantModel') {
         acc[model.name] = model.resource.default.bindKnex(knex);
diff --git a/server/src/http/middleware/validateMiddleware.js b/server/src/http/middleware/validateMiddleware.js
new file mode 100644
index 000000000..266680e9a
--- /dev/null
+++ b/server/src/http/middleware/validateMiddleware.js
@@ -0,0 +1,13 @@
+import { validationResult } from 'express-validator';
+
+export default (req, res, next) => {
+  const validationErrors = validationResult(req);
+
+  if (!validationErrors.isEmpty()) {
+    return res.boom.badData(null, {
+      code: 'validation_error',
+      ...validationErrors,
+    });
+  }
+  next();
+}
\ No newline at end of file
diff --git a/server/src/models/Bill.js b/server/src/models/Bill.js
new file mode 100644
index 000000000..e182d5a02
--- /dev/null
+++ b/server/src/models/Bill.js
@@ -0,0 +1,29 @@
+import { Model, mixin } from 'objection';
+import moment from 'moment';
+import TenantModel from '@/models/TenantModel';
+import CachableQueryBuilder from '@/lib/Cachable/CachableQueryBuilder';
+import CachableModel from '@/lib/Cachable/CachableModel';
+
+
+export default class Bill extends mixin(TenantModel, [CachableModel]) {
+  /**
+   * Table name
+   */
+  static get tableName() {
+    return 'bills';
+  }
+
+  /**
+   * Timestamps columns.
+   */
+  get timestamps() {
+    return ['createdAt', 'updatedAt'];
+  }
+
+  /**
+   * Extend query builder model.
+   */
+  static get QueryBuilder() {
+    return CachableQueryBuilder;
+  }
+}
diff --git a/server/src/models/BillPayment.js b/server/src/models/BillPayment.js
new file mode 100644
index 000000000..3b07d61fc
--- /dev/null
+++ b/server/src/models/BillPayment.js
@@ -0,0 +1,28 @@
+import { mixin } from 'objection';
+import TenantModel from '@/models/TenantModel';
+import CachableQueryBuilder from '@/lib/Cachable/CachableQueryBuilder';
+import CachableModel from '@/lib/Cachable/CachableModel';
+
+
+export default class BillPayment extends mixin(TenantModel, [CachableModel]) {
+  /**
+   * Table name
+   */
+  static get tableName() {
+    return 'bills_payments';
+  }
+
+  /**
+   * Timestamps columns.
+   */
+  get timestamps() {
+    return ['createdAt', 'updatedAt'];
+  }
+
+  /**
+   * Extend query builder model.
+   */
+  static get QueryBuilder() {
+    return CachableQueryBuilder;
+  }
+}
diff --git a/server/src/models/PaymentReceive.js b/server/src/models/PaymentReceive.js
new file mode 100644
index 000000000..714f5366a
--- /dev/null
+++ b/server/src/models/PaymentReceive.js
@@ -0,0 +1,46 @@
+import { Model, mixin } from 'objection';
+import moment from 'moment';
+import TenantModel from '@/models/TenantModel';
+import CachableQueryBuilder from '@/lib/Cachable/CachableQueryBuilder';
+import CachableModel from '@/lib/Cachable/CachableModel';
+
+export default class PaymentReceive extends mixin(TenantModel, [CachableModel]) {
+  /**
+   * Table name
+   */
+  static get tableName() {
+    return 'payment_receives';
+  }
+
+  /**
+   * Timestamps columns.
+   */
+  get timestamps() {
+    return ['created_at', 'updated_at'];
+  }
+
+  /**
+   * Extend query builder model.
+   */
+  static get QueryBuilder() {
+    return CachableQueryBuilder;
+  }
+
+  /**
+   * Relationship mapping.
+   */
+  static get relationMappings() {
+    const PaymentReceiveEntry = require('@/models/PaymentReceiveEntry');
+
+    return {
+      entries: {
+        relation: Model.HasManyRelation,
+        modelClass: this.relationBindKnex(PaymentReceiveEntry.default),
+        join: {
+          from: 'payment_receives.id',
+          to: 'payment_receives_entries.payment_receive_id',
+        },
+      },
+    };
+  }
+}
diff --git a/server/src/models/PaymentReceiveEntry.js b/server/src/models/PaymentReceiveEntry.js
new file mode 100644
index 000000000..bc997b4be
--- /dev/null
+++ b/server/src/models/PaymentReceiveEntry.js
@@ -0,0 +1,45 @@
+import { Model, mixin } from 'objection';
+import TenantModel from '@/models/TenantModel';
+import CachableQueryBuilder from '@/lib/Cachable/CachableQueryBuilder';
+import CachableModel from '@/lib/Cachable/CachableModel';
+
+export default class PaymentReceiveEntry extends mixin(TenantModel, [CachableModel]) {
+  /**
+   * Table name
+   */
+  static get tableName() {
+    return 'payment_receives_entries';
+  }
+
+  /**
+   * Timestamps columns.
+   */
+  get timestamps() {
+    return [];
+  }
+
+  /**
+   * Extend query builder model.
+   */
+  static get QueryBuilder() {
+    return CachableQueryBuilder;
+  }
+
+  /**
+   * Relationship mapping.
+   */
+  static get relationMappings() {
+    const PaymentReceive = require('@/models/PaymentReceive');
+
+    return {
+      entries: {
+        relation: Model.HasManyRelation,
+        modelClass: this.relationBindKnex(PaymentReceive.default),
+        join: {
+          from: 'payment_receives_entries.payment_receive_id',
+          to: 'payment_receives.id',
+        },
+      },
+    };
+  }
+}
diff --git a/server/src/models/SaleEstimate.js b/server/src/models/SaleEstimate.js
new file mode 100644
index 000000000..b3a750930
--- /dev/null
+++ b/server/src/models/SaleEstimate.js
@@ -0,0 +1,47 @@
+import { Model, mixin } from 'objection';
+import moment from 'moment';
+import TenantModel from '@/models/TenantModel';
+import CachableQueryBuilder from '@/lib/Cachable/CachableQueryBuilder';
+import CachableModel from '@/lib/Cachable/CachableModel';
+
+
+export default class SaleEstimate extends mixin(TenantModel, [CachableModel]) {
+  /**
+   * Table name
+   */
+  static get tableName() {
+    return 'sales_estimates';
+  }
+
+  /**
+   * Timestamps columns.
+   */
+  get timestamps() {
+    return ['createdAt', 'updatedAt'];
+  }
+
+  /**
+   * Extend query builder model.
+   */
+  static get QueryBuilder() {
+    return CachableQueryBuilder;
+  }
+
+  /**
+   * Relationship mapping.
+   */
+  static get relationMappings() {
+    const SaleEstimateEntry = require('@/models/SaleEstimateEntry');
+
+    return {
+      entries: {
+        relation: Model.HasManyRelation,
+        modelClass: this.relationBindKnex(SaleEstimateEntry.default),
+        join: {
+          from: 'sales_estimates.id',
+          to: 'sales_estimate_entries.id',
+        },
+      },
+    };
+  }
+}
diff --git a/server/src/models/SaleEstimateEntry.js b/server/src/models/SaleEstimateEntry.js
new file mode 100644
index 000000000..3bf5a6789
--- /dev/null
+++ b/server/src/models/SaleEstimateEntry.js
@@ -0,0 +1,45 @@
+import { Model, mixin } from 'objection';
+import TenantModel from '@/models/TenantModel';
+import CachableQueryBuilder from '@/lib/Cachable/CachableQueryBuilder';
+import CachableModel from '@/lib/Cachable/CachableModel';
+
+export default class SaleEstimateEntry extends mixin(TenantModel, [CachableModel]) {
+  /**
+   * Table name
+   */
+  static get tableName() {
+    return 'sales_estimate_entries';
+  }
+
+  /**
+   * Timestamps columns.
+   */
+  get timestamps() {
+    return [];
+  }
+
+  /**
+   * Extend query builder model.
+   */
+  static get QueryBuilder() {
+    return CachableQueryBuilder;
+  }
+
+  /**
+   * Relationship mapping.
+   */
+  static get relationMappings() {
+    const SaleEstimate = require('@/models/SaleEstimate');
+
+    return {
+      estimate: {
+        relation: Model.BelongsToOneRelation,
+        modelClass: this.relationBindKnex(SaleEstimate.default),
+        join: {
+          from: 'sales_estimates.id',
+          to: 'sales_estimate_entries.estimate_id',
+        },
+      },
+    };
+  }
+}
diff --git a/server/src/models/SaleInvoice.js b/server/src/models/SaleInvoice.js
new file mode 100644
index 000000000..f20f92ea1
--- /dev/null
+++ b/server/src/models/SaleInvoice.js
@@ -0,0 +1,46 @@
+import { Model, mixin } from 'objection';
+import moment from 'moment';
+import TenantModel from '@/models/TenantModel';
+import CachableQueryBuilder from '@/lib/Cachable/CachableQueryBuilder';
+import CachableModel from '@/lib/Cachable/CachableModel';
+
+export default class SaleInvoice extends mixin(TenantModel, [CachableModel]) {
+  /**
+   * Table name
+   */
+  static get tableName() {
+    return 'sales_invoices';
+  }
+
+  /**
+   * Timestamps columns.
+   */
+  get timestamps() {
+    return ['created_at', 'updated_at'];
+  }
+
+  /**
+   * Extend query builder model.
+   */
+  static get QueryBuilder() {
+    return CachableQueryBuilder;
+  }
+
+  /**
+   * Relationship mapping.
+   */
+  static get relationMappings() {
+    const SaleInvoiceEntry = require('@/models/SaleInvoiceEntry');
+
+    return {
+      entries: {
+        relation: Model.HasManyRelation,
+        modelClass: this.relationBindKnex(SaleInvoiceEntry.default),
+        join: {
+          from: 'sales_invoices.id',
+          to: 'sales_invoices_entries.sale_invoice_id',
+        },
+      },
+    };
+  }
+}
diff --git a/server/src/models/SaleInvoiceEntry.js b/server/src/models/SaleInvoiceEntry.js
new file mode 100644
index 000000000..64a5c7d1f
--- /dev/null
+++ b/server/src/models/SaleInvoiceEntry.js
@@ -0,0 +1,46 @@
+import { Model, mixin } from 'objection';
+import moment from 'moment';
+import TenantModel from '@/models/TenantModel';
+import CachableQueryBuilder from '@/lib/Cachable/CachableQueryBuilder';
+import CachableModel from '@/lib/Cachable/CachableModel';
+
+export default class SaleInvoiceEntry extends mixin(TenantModel, [CachableModel]) {
+  /**
+   * Table name
+   */
+  static get tableName() {
+    return 'sales_invoices_entries';
+  }
+
+  /**
+   * Timestamps columns.
+   */
+  get timestamps() {
+    return [];
+  }
+
+  /**
+   * Extend query builder model.
+   */
+  static get QueryBuilder() {
+    return CachableQueryBuilder;
+  }
+
+  /**
+   * Relationship mapping.
+   */
+  static get relationMappings() {
+    const SaleInvoice = require('@/models/SaleInvoice');
+
+    return {
+      saleInvoice: {
+        relation: Model.BelongsToOneRelation,
+        modelClass: this.relationBindKnex(SaleInvoice.default),
+        join: {
+          from: 'sales_invoices_entries.sale_invoice_id',
+          to: 'sales_invoices.id',
+        },
+      },
+    };
+  }
+}
diff --git a/server/src/models/SaleReceipt.js b/server/src/models/SaleReceipt.js
new file mode 100644
index 000000000..da0e0568d
--- /dev/null
+++ b/server/src/models/SaleReceipt.js
@@ -0,0 +1,46 @@
+import { Model, mixin } from 'objection';
+import moment from 'moment';
+import TenantModel from '@/models/TenantModel';
+import CachableQueryBuilder from '@/lib/Cachable/CachableQueryBuilder';
+import CachableModel from '@/lib/Cachable/CachableModel';
+
+export default class SaleReceipt extends mixin(TenantModel, [CachableModel]) {
+  /**
+   * Table name
+   */
+  static get tableName() {
+    return 'sales_receipts';
+  }
+
+  /**
+   * Timestamps columns.
+   */
+  get timestamps() {
+    return ['created_at', 'updated_at'];
+  }
+
+  /**
+   * Extend query builder model.
+   */
+  static get QueryBuilder() {
+    return CachableQueryBuilder;
+  }
+
+  /**
+   * Relationship mapping.
+   */
+  static get relationMappings() {
+    const SaleReceiptEntry = require('@/models/SaleReceiptEntry');
+
+    return {
+      entries: {
+        relation: Model.BelongsToOneRelation,
+        modelClass: this.relationBindKnex(SaleReceiptEntry.default),
+        join: {
+          from: 'sales_receipts.id',
+          to: 'sales_receipt_entries.sale_receipt_id',
+        },
+      },
+    };
+  }
+}
diff --git a/server/src/models/SaleReceiptEntry.js b/server/src/models/SaleReceiptEntry.js
new file mode 100644
index 000000000..23f5a5bc2
--- /dev/null
+++ b/server/src/models/SaleReceiptEntry.js
@@ -0,0 +1,45 @@
+import { Model, mixin } from 'objection';
+import TenantModel from '@/models/TenantModel';
+import CachableQueryBuilder from '@/lib/Cachable/CachableQueryBuilder';
+import CachableModel from '@/lib/Cachable/CachableModel';
+
+export default class SaleReceiptEntry extends mixin(TenantModel, [CachableModel]) {
+  /**
+   * Table name
+   */
+  static get tableName() {
+    return 'sales_receipt_entries';
+  }
+
+  /**
+   * Timestamps columns.
+   */
+  get timestamps() {
+    return [];
+  }
+
+  /**
+   * Extend query builder model.
+   */
+  static get QueryBuilder() {
+    return CachableQueryBuilder;
+  }
+
+  /**
+   * Relationship mapping.
+   */
+  static get relationMappings() {
+    const SaleReceipt = require('@/models/SaleReceipt');
+
+    return {
+      saleReceipt: {
+        relation: Model.BelongsToOneRelation,
+        modelClass: this.relationBindKnex(SaleReceipt.default),
+        join: {
+          from: 'sales_receipt_entries.sale_receipt_id',
+          to: 'sales_receipts.id',
+        },
+      },
+    };
+  }
+}
diff --git a/server/src/models/View.js b/server/src/models/View.js
index a834d2599..5432e16b2 100644
--- a/server/src/models/View.js
+++ b/server/src/models/View.js
@@ -25,6 +25,24 @@ export default class View extends mixin(TenantModel, [CachableModel]) {
     return CachableQueryBuilder;
   }
 
+  static get modifiers() {
+    const TABLE_NAME = View.tableName;
+
+    return {
+      allMetadata(query) {
+        query.withGraphFetched('roles.field');
+        query.withGraphFetched('columns');
+      },
+
+      specificOrFavourite(query, viewId) {
+        if (viewId) {
+          query.where('id', viewId)
+        }
+        return query;
+      }
+    }
+  }
+
   /**
    * Relationship mapping.
    */
diff --git a/server/src/models/index.js b/server/src/models/index.js
new file mode 100644
index 000000000..afd64545b
--- /dev/null
+++ b/server/src/models/index.js
@@ -0,0 +1,37 @@
+import Customer from './Customer';
+import Vendor from './Vendor';
+import SaleEstimate from './SaleEstimate';
+import SaleEstimateEntry from './SaleEstimateEntry';
+import SaleReceipt from './SaleReceipt';
+import SaleReceiptEntry from './SaleReceiptEntry';
+import Item from './Item';
+import Account from './Account';
+import AccountTransaction from './AccountTransaction';
+import SaleInvoice from './SaleInvoice';
+import SaleInvoiceEntry from './SaleInvoiceEntry';
+import PaymentReceive from './PaymentReceive';
+import PaymentReceiveEntry from './PaymentReceiveEntry';
+import Bill from './Bill';
+import BillPayment from './BillPayment';
+import Resource from './Resource';
+import View from './View';
+
+export {
+  Customer,
+  Vendor,
+  SaleEstimate,
+  SaleEstimateEntry,
+  SaleReceipt,
+  SaleReceiptEntry,
+  SaleInvoice,
+  SaleInvoiceEntry,
+  Item,
+  Account,
+  AccountTransaction,
+  PaymentReceive,
+  PaymentReceiveEntry,
+  Bill,
+  BillPayment,
+  Resource,
+  View,
+};
\ No newline at end of file
diff --git a/server/src/repositories/BaseModelRepository.js b/server/src/repositories/BaseModelRepository.js
new file mode 100644
index 000000000..9b0fde83e
--- /dev/null
+++ b/server/src/repositories/BaseModelRepository.js
@@ -0,0 +1,11 @@
+
+
+export default class BaseModelRepository {
+
+  isExists(modelIdOrArray) {
+    const ids = Array.isArray(modelIdOrArray) ? modelIdOrArray : [modelIdOrArray];
+    const foundModels = this.model.tenant().query().whereIn('id', ids);
+
+    return foundModels.length > 0;
+  }
+}
\ No newline at end of file
diff --git a/server/src/repositories/ResourceRepository.js b/server/src/repositories/ResourceRepository.js
new file mode 100644
index 000000000..762ccd77c
--- /dev/null
+++ b/server/src/repositories/ResourceRepository.js
@@ -0,0 +1,12 @@
+import { Resource } from '@/models';
+import BaseModelRepository from '@/repositories/BaseModelRepository';
+
+export default class ResourceRepository extends BaseModelRepository{
+
+  static async isExistsByName(name) {
+    const resourceNames = Array.isArray(name) ? name : [name];
+    const foundResources = await Resource.tenant().query().whereIn('name', resourceNames);
+
+    return foundResources.length > 0;
+  }
+}
\ No newline at end of file
diff --git a/server/src/repositories/index.js b/server/src/repositories/index.js
new file mode 100644
index 000000000..7bf898a88
--- /dev/null
+++ b/server/src/repositories/index.js
@@ -0,0 +1,5 @@
+import ResourceRepository from './ResourceRepository';
+
+export {
+  ResourceRepository,
+};
\ No newline at end of file
diff --git a/server/src/services/Accounting/JournalPoster.js b/server/src/services/Accounting/JournalPoster.js
index 380ba4e33..fb0ad66b3 100644
--- a/server/src/services/Accounting/JournalPoster.js
+++ b/server/src/services/Accounting/JournalPoster.js
@@ -63,6 +63,10 @@ export default class JournalPoster {
       accountId: entry.account,
     });
 
+    if (entry.contactType && entry.contactId) {
+      
+    }
+
     // Effect parent accounts of the given account id.
     depAccountsIds.forEach((accountId) => {
       this._setAccountBalanceChange({
@@ -96,6 +100,22 @@ export default class JournalPoster {
     this.balancesChange[accountId] += change;
   }
 
+  /**
+   * Set contact balance change.
+   * @param {Object} param -  
+   */
+  _setContactBalanceChange({
+    contactType,
+    contactId,
+
+    accountNormal,
+    debit,
+    credit,
+    entryType,
+  }) {
+
+  }
+
   /**
    * Mapping the balance change to list.
    */
@@ -455,6 +475,9 @@ export default class JournalPoster {
     });
   }
 
+  /**
+   * Calculates the entries balance change.
+   */
   calculateEntriesBalanceChange() {
     this.entries.forEach((entry) => {
       if (entry.credit) {
diff --git a/server/src/services/Accounts/AccountsService.js b/server/src/services/Accounts/AccountsService.js
new file mode 100644
index 000000000..ad5fc73ea
--- /dev/null
+++ b/server/src/services/Accounts/AccountsService.js
@@ -0,0 +1,9 @@
+import { Account } from '@/models';
+
+export default class AccountsService {
+
+  static async isAccountExists(accountId) {
+    const foundAccounts = await Account.tenant().query().where('id', accountId);
+    return foundAccounts.length > 0;
+  }
+}
\ No newline at end of file
diff --git a/server/src/services/Customers/CustomersService.js b/server/src/services/Customers/CustomersService.js
new file mode 100644
index 000000000..b5397ad46
--- /dev/null
+++ b/server/src/services/Customers/CustomersService.js
@@ -0,0 +1,10 @@
+import Customer from "../../models/Customer";
+
+
+export default class CustomersService {
+
+  static async isCustomerExists(customerId) {
+    const foundCustomeres = await Customer.tenant().query().where('id', customerId);
+    return foundCustomeres.length > 0;
+  }
+}
\ No newline at end of file
diff --git a/server/src/services/DynamicListing/DynamicListing.js b/server/src/services/DynamicListing/DynamicListing.js
new file mode 100644
index 000000000..cad2ee990
--- /dev/null
+++ b/server/src/services/DynamicListing/DynamicListing.js
@@ -0,0 +1,75 @@
+
+import {
+  DynamicFilter,
+  DynamicFilterSortBy,
+  DynamicFilterViews,
+  DynamicFilterFilterRoles,
+} from '@/lib/DynamicFilter';
+import {
+  mapViewRolesToConditionals,
+  mapFilterRolesToDynamicFilter,
+} from '@/lib/ViewRolesBuilder';
+
+export const DYNAMIC_LISTING_ERRORS = {
+  LOGIC_INVALID: 'VIEW.LOGIC.EXPRESSION.INVALID',
+  RESOURCE_HAS_NO_FIELDS: 'RESOURCE.HAS.NO.GIVEN.FIELDS',
+};
+
+export default class DynamicListing {
+  
+  /**
+   * Constructor method.
+   * @param {DynamicListingBuilder} dynamicListingBuilder 
+   * @return {DynamicListing|Error}
+   */
+  constructor(dynamicListingBuilder) {
+    this.listingBuilder = dynamicListingBuilder;
+    this.dynamicFilter = new DynamicFilter(this.listingBuilder.modelClass.tableName);
+    return this.init();
+  }
+
+  /**
+   * Initialize the dynamic listing.
+   */
+  init() {
+    // Initialize the column sort by.
+    if (this.listingBuilder.columnSortBy) {
+      const sortByFilter = new DynamicFilterSortBy(
+        filter.column_sort_by,
+        filter.sort_order
+      );
+      this.dynamicFilter.setFilter(sortByFilter);
+    }
+    // Initialize the view filter roles.
+    if (this.listingBuilder.view && this.listingBuilder.view.roles.length > 0) {
+      const viewFilter = new DynamicFilterViews(
+        mapViewRolesToConditionals(this.listingBuilder.view.roles),
+        this.listingBuilder.view.rolesLogicExpression
+      );
+      if (!viewFilter.validateFilterRoles()) {
+        return new Error(DYNAMIC_LISTING_ERRORS.LOGIC_INVALID);
+      }
+      this.dynamicFilter.setFilter(viewFilter);
+    }
+    // Initialize the dynamic filter roles.
+    if (this.listingBuilder.filterRoles.length > 0) {
+      const filterRoles = new DynamicFilterFilterRoles(
+        mapFilterRolesToDynamicFilter(filter.filter_roles),
+        accountsResource.fields
+      );
+      this.dynamicFilter.setFilter(filterRoles);
+
+      if (filterRoles.validateFilterRoles().length > 0) {
+        return new Error(DYNAMIC_LISTING_ERRORS.RESOURCE_HAS_NO_FIELDS);
+      }
+    }
+    return this;
+  }
+
+  /**
+   * Build query.
+   */
+  buildQuery(){
+    return this.dynamicFilter.buildQuery();
+  }
+}
\ No newline at end of file
diff --git a/server/src/services/DynamicListing/DynamicListingBuilder.js b/server/src/services/DynamicListing/DynamicListingBuilder.js
new file mode 100644
index 000000000..4674cfee5
--- /dev/null
+++ b/server/src/services/DynamicListing/DynamicListingBuilder.js
@@ -0,0 +1,25 @@
+
+
+export default class DynamicListingBuilder {
+
+  addModelClass(modelClass) {
+    this.modelClass = modelClass;
+  }
+
+  addCustomViewId(customViewId) {
+    this.customViewId = customViewId;
+  }
+
+  addFilterRoles (filterRoles) {
+    this.filterRoles = filterRoles;
+  }
+
+  addSortBy(sortBy, sortOrder) {
+    this.sortBy = sortBy;
+    this.sortOrder = sortOrder;
+  }
+
+  addView(view) {
+    this.view = view;
+  }
+}
\ No newline at end of file
diff --git a/server/src/services/DynamicListing/HasDynamicListing.js b/server/src/services/DynamicListing/HasDynamicListing.js
new file mode 100644
index 000000000..0ce6a5c50
--- /dev/null
+++ b/server/src/services/DynamicListing/HasDynamicListing.js
@@ -0,0 +1,22 @@
+import { DYNAMIC_LISTING_ERRORS } from '@/services/DynamicListing/DynamicListing';
+
+export const dynamicListingErrorsToResponse = (error) => {
+  let _errors;
+
+  if (error.message === DYNAMIC_LISTING_ERRORS.LOGIC_INVALID) {
+    _errors.push({
+      type: DYNAMIC_LISTING_ERRORS.LOGIC_INVALID,
+      code: 200,
+    });
+  }
+  if (
+    error.message ===
+    DYNAMIC_LISTING_ERRORS.RESOURCE_HAS_NO_FIELDS
+  ) {
+    _errors.push({
+      type: DYNAMIC_LISTING_ERRORS.RESOURCE_HAS_NO_FIELDS,
+      code: 300,
+    });
+  }
+  return _errors;
+};
\ No newline at end of file
diff --git a/server/src/services/Items/ItemsService.js b/server/src/services/Items/ItemsService.js
new file mode 100644
index 000000000..a63a39bae
--- /dev/null
+++ b/server/src/services/Items/ItemsService.js
@@ -0,0 +1,21 @@
+import { difference } from "lodash";
+import { Item } from '@/models';
+
+export default class ItemsService {
+
+  /**
+   * Validates the given items IDs exists or not returns the not found ones.
+   * @param {Array} itemsIDs 
+   * @return {Array}
+   */
+  static async isItemsIdsExists(itemsIDs) {
+    const storedItems = await Item.tenant().query().whereIn('id', itemsIDs);
+    const storedItemsIds = storedItems.map((t) => t.id);
+
+    const notFoundItemsIds = difference(
+      itemsIDs,
+      storedItemsIds,
+    );
+    return notFoundItemsIds;
+  }
+}
\ No newline at end of file
diff --git a/server/src/services/Purchases/BillPayments.js b/server/src/services/Purchases/BillPayments.js
new file mode 100644
index 000000000..0e0a600f2
--- /dev/null
+++ b/server/src/services/Purchases/BillPayments.js
@@ -0,0 +1,30 @@
+import { omit } from "lodash";
+import { BillPayment } from '@/models';
+
+export default class BillPaymentsService { 
+
+  static async createBillPayment(billPayment) {
+    const storedBillPayment = await BillPayment.tenant().query().insert({
+      ...omit(billPayment, ['entries']),
+    });
+
+  }
+
+  editBillPayment(billPaymentId, billPayment)  {
+
+  }
+
+  static async isBillPaymentExists(billPaymentId) {
+    const foundBillPayments = await BillPayment.tenant().query().where('id', billPaymentId);
+    return foundBillPayments.lengh > 0;
+  }
+
+  static async isBillPaymentNumberExists(billPaymentNumber) {
+    const foundPayments = await Bill.tenant().query().where('bill_payment_number', billPaymentNumber);
+    return foundPayments.length > 0;
+  }
+
+  isBillPaymentsExist(billPaymentIds) {
+    
+  }
+}
\ No newline at end of file
diff --git a/server/src/services/Purchases/Bills.js b/server/src/services/Purchases/Bills.js
new file mode 100644
index 000000000..7b331e156
--- /dev/null
+++ b/server/src/services/Purchases/Bills.js
@@ -0,0 +1,114 @@
+import { omit } from 'lodash';
+import { Bill, BillPayment } from '@/models';
+import { Item } from '@/models';
+import { Account } from '../../models';
+import JournalPoster from '../Accounting/JournalPoster';
+
+export default class BillsService {
+  /**
+   * Creates a new bill and stored it to the storage.
+   * @param {IBill} bill -
+   * @return {void}
+   */
+  static async createBill(bill) {
+    const storedBill = await Bill.tenant().query().insert({
+      ...omit(bill, ['entries']),
+    });
+  }
+
+  /**
+   * Edits details of the given bill id with associated entries.
+   * @param {Integer} billId 
+   * @param {IBill} bill 
+   */
+  static async editBill(billId, bill) {
+    const updatedBill = await Bill.tenant().query().insert({
+      ...omit(bill, ['entries']),
+    });
+  }
+
+  /**
+   * Records the bill journal transactions.
+   * @param {IBill} bill 
+   */
+  async recordJournalTransactions(bill) {
+    const entriesItemsIds = bill.entries.map(entry => entry.item_id);
+    const payableTotal = sumBy(bill, 'entries.total');
+    const storedItems = await Item.tenant().query().whereIn('id', entriesItemsIds);
+
+    const payableAccount = await Account.tenant().query();
+    const formattedDate = moment(saleInvoice.invoice_date).format('YYYY-MM-DD');
+
+    const accountsDepGraph = await Account.depGraph().query().remember();
+    const journal = new JournalPoster(accountsDepGraph);
+
+    const commonJournalMeta = {
+      debit: 0,
+      credit: 0,
+      referenceId: bill.id,
+      referenceType: 'Bill',
+      date: formattedDate,
+      accural: true,
+    };
+    const payableEntry = await JournalEntry({
+      ...commonJournalMeta,
+      credit: payableTotal,
+      contactId: bill.vendorId,
+      contactType: 'Vendor',
+    });
+    journal.credit(payableEntry);
+
+    bill.entries.forEach((item) => {
+      if (['inventory'].indexOf(item.type) !== -1) {
+        const inventoryEntry = new JournalEntry({
+          ...commonJournalMeta,
+          account: item.inventoryAccountId,
+        });
+        journal.debit(inventoryEntry);
+      } else {
+        const costEntry = new JournalEntry({
+          ...commonJournalMeta,
+          account: item.costAccountId,
+        });
+        journal.debit(costEntry);
+      }
+    });
+    await Promise.all([
+      journal.saveEntries(),
+      journal.saveBalance(),
+    ])
+  }
+
+  /**
+   * Deletes the bill with associated entries.
+   * @param {Integer} billId 
+   * @return {void}
+   */
+  static async deleteBill(billId) {
+    await BillPayment.tenant().query().where('id', billId);
+  }
+
+  /**
+   * Detarmines whether the bill exists on the storage.
+   * @param {Integer} billId 
+   * @return {Boolean}
+   */
+  static async isBillExists(billId) {
+    const foundBills = await Bill.tenant().query().where('id', billId);
+    return foundBills.length > 0;
+  }
+
+  /**
+   * Detarmines whether the given bills exist on the storage in bulk.
+   * @param {Array} billsIds 
+   * @return {Boolean}
+   */
+  isBillsExist(billsIds) {
+
+  }
+
+  static async isBillNoExists(billNumber) {
+    const foundBills = await Bill.tenant().query().where('bill_number', billNumber);
+    return foundBills.length > 0;
+  }
+}
\ No newline at end of file
diff --git a/server/src/services/Resource/ResourceService.js b/server/src/services/Resource/ResourceService.js
new file mode 100644
index 000000000..21f15beff
--- /dev/null
+++ b/server/src/services/Resource/ResourceService.js
@@ -0,0 +1,5 @@
+
+
+export default class ResourceService {
+   
+}
\ No newline at end of file
diff --git a/server/src/services/Sales/JournalPosterService.js b/server/src/services/Sales/JournalPosterService.js
new file mode 100644
index 000000000..f2e96ead8
--- /dev/null
+++ b/server/src/services/Sales/JournalPosterService.js
@@ -0,0 +1,25 @@
+import { Account, AccountTransaction } from '@/models';
+import JournalPoster from '@/services/Accounting/JournalPoster';
+
+
+export default class JournalPosterService {
+  /**
+   * Deletes the journal transactions that associated to the given reference id.
+   */
+  static async deleteJournalTransactions(referenceId) {
+    const transactions = await AccountTransaction.tenant()
+      .query()
+      .whereIn('reference_type', ['SaleInvoice'])
+      .where('reference_id', referenceId)
+      .withGraphFetched('account.type');
+
+    const accountsDepGraph = await Account.tenant().depGraph().query();
+    const journal = new JournalPoster(accountsDepGraph);
+
+    journal.loadEntries(transactions);
+    journal.removeEntries();
+
+    await Promise.all([journal.deleteEntries(), journal.saveBalance()]);
+  }
+}
+
diff --git a/server/src/services/Sales/PaymentReceive.js b/server/src/services/Sales/PaymentReceive.js
new file mode 100644
index 000000000..ca8faa34d
--- /dev/null
+++ b/server/src/services/Sales/PaymentReceive.js
@@ -0,0 +1,116 @@
+import { omit } from 'lodash';
+import { PaymentReceive, PaymentReceiveEntry } from '@/models';
+import JournalPosterService from '@/services/Sales/JournalPosterService';
+
+export default class PaymentReceiveService extends JournalPosterService {
+  /**
+   * Creates a new payment receive and store it to the storage
+   * with associated invoices payment and journal transactions.
+   * @async
+   * @param {IPaymentReceive} paymentReceive 
+   */
+  static async createPaymentReceive(paymentReceive) {
+    const storedPaymentReceive = await PaymentReceive.tenant()
+      .query()
+      .insert({
+        ...omit(paymentReceive, ['entries']),
+      });
+    const storeOpers = [];
+
+    paymentReceive.entries.forEach((invoice) => {
+      const oper = PaymentReceiveEntry.tenant().query().insert({
+        payment_receive_id: storedPaymentReceive.id,
+        ...invoice,
+      });
+      storeOpers.push(oper);
+    });
+    await Promise.all([ ...storeOpers ]);
+
+    return storedPaymentReceive;
+  }
+
+  /**
+   * Edit details the given payment receive with associated entries.
+   * @async
+   * @param {Integer} paymentReceiveId 
+   * @param {IPaymentReceive} paymentReceive 
+   */
+  static async editPaymentReceive(paymentReceiveId, paymentReceive) {
+    const updatePaymentReceive = await PaymentReceive.tenant().query()
+      .where('id', paymentReceiveId)
+      .update({
+        ...omit(paymentReceive, ['entries']),
+      });
+    const storedEntries = await PaymentReceiveEntry.tenant().query()
+      .where('payment_receive_id', paymentReceiveId);
+  
+    const entriesIds = paymentReceive.entries.filter(i => i.id);    
+    const opers = [];
+
+    const entriesIdsShouldDelete = this.entriesShouldDeleted(
+      storedEntries,
+      entriesIds,
+    );
+    if (entriesIdsShouldDelete.length > 0) {
+      const deleteOper = PaymentReceiveEntry.tenant().query()
+        .whereIn('id', entriesIdsShouldDelete)
+        .delete();
+      opers.push(deleteOper);
+    }
+    entriesIds.forEach((entry) => {
+      const updateOper = PaymentReceiveEntry.tenant()
+        .query()
+        .pathAndFetchById(entry.id, {
+          ...omit(entry, ['id']),
+        });
+      opers.push(updateOper);
+    });
+    await Promise.all([...opers]);
+  }
+
+  /**
+   * Deletes the given payment receive with associated entries 
+   * and journal transactions.
+   * @param {Integer} paymentReceiveId 
+   */
+  static async deletePaymentReceive(paymentReceiveId) {
+    await PaymentReceive.tenant().query().where('id', paymentReceiveId).delete();
+    await PaymentReceiveEntry.tenant().query().where('payment_receive_id', paymentReceiveId).delete();
+
+    await this.deleteJournalTransactions(paymentReceiveId);
+  }
+
+  /**
+   * Retrieve the payment receive details of the given id.
+   * @param {Integer} paymentReceiveId 
+   */
+  static async getPaymentReceive(paymentReceiveId) {
+    const paymentReceive = await PaymentReceive.tenant().query().where('id', paymentReceiveId).first();
+    return paymentReceive;
+  }
+
+  /**
+   * Retrieve the payment receive details with associated invoices.
+   * @param {Integer} paymentReceiveId 
+   */
+  static async getPaymentReceiveWithInvoices(paymentReceiveId) {
+    const paymentReceive = await PaymentReceive.tenant().query()
+      .where('id', paymentReceiveId)
+      .withGraphFetched('invoices')
+      .first();
+    return paymentReceive;
+  }
+  
+  static async isPaymentReceiveExists(paymentReceiveId) {
+    const paymentReceives = await PaymentReceive.tenant().query().where('id', paymentReceiveId)
+    return paymentReceives.length > 0;
+  }
+
+  /**
+   * Detarmines the payment receive number existance.
+   */
+  static async isPaymentReceiveNoExists(paymentReceiveNumber) {
+    const paymentReceives = await PaymentReceive.tenant().query().where('payment_receive_no', paymentReceiveNumber);
+    return paymentReceives.length > 0;
+  }
+}
\ No newline at end of file
diff --git a/server/src/services/Sales/SaleInvoice.js b/server/src/services/Sales/SaleInvoice.js
new file mode 100644
index 000000000..047db240e
--- /dev/null
+++ b/server/src/services/Sales/SaleInvoice.js
@@ -0,0 +1,237 @@
+import { omit, update, difference } from 'lodash';
+import {
+  SaleInvoice,
+  SaleInvoiceEntry,
+  AccountTransaction,
+  Account,
+  Item,
+} from '@/models';
+import JournalPoster from '@/services/Accounting/JournalPoster';
+import ServiceItemsEntries from '@/services/Sales/ServiceItemsEntries';
+
+export default class SaleInvoicesService extends ServiceItemsEntries {
+  /**
+   * Creates a new sale invoices and store it to the storage
+   * with associated to entries and journal transactions.
+   * @param {ISaleInvoice}
+   * @return {ISaleInvoice}
+   */
+  static async createSaleInvoice(saleInvoice) {
+    const storedInvoice = await SaleInvoice.tenant()
+      .query()
+      .insert({
+        ...omit(saleInvoice, ['entries']),
+      });
+    const opers = [];
+
+    saleInvoice.entries.forEach((entry) => {
+      const oper = SaleInvoiceEntry.tenant()
+        .query()
+        .insert({
+          sale_invoice_id: storedInvoice.id,
+          ...entry,
+        });
+      opers.push(oper);
+    });
+    await Promise.all([
+      ...opers,
+      this.recordCreateJournalEntries(saleInvoice),
+    ]);
+    return storedInvoice;
+  }
+
+  /**
+   * Calculates total of the sale invoice entries.
+   * @param {ISaleInvoice} saleInvoice 
+   * @return {ISaleInvoice}
+   */
+  calcSaleInvoiceEntriesTotal(saleInvoice) {
+    return {
+      ...saleInvoice,
+      entries: saleInvoice.entries.map((entry) => ({
+        ...entry,
+        total: 0,
+      })),
+    };
+  }
+
+  /**
+   * Records the journal entries of sale invoice.
+   * @param {ISaleInvoice} saleInvoice 
+   * @return {void}
+   */
+  async recordJournalEntries(saleInvoice) {
+    const accountsDepGraph = await Account.depGraph().query().remember();
+    const journal = new JournalPoster(accountsDepGraph);
+    const receivableTotal = sumBy(saleInvoice.entries, 'total');
+
+    const receivableAccount = await Account.tenant().query();
+    const formattedDate = moment(saleInvoice.invoice_date).format('YYYY-MM-DD');
+
+    const saleItemsIds = saleInvoice.entries.map((e) => e.item_id);
+    const storedInvoiceItems = await Item.tenant().query().whereIn('id', saleItemsIds)
+  
+    const commonJournalMeta = {
+      debit: 0,
+      credit: 0,
+      referenceId: saleInvoice.id,
+      referenceType: 'SaleInvoice',
+      date: formattedDate,
+    };
+    const totalReceivableEntry = new journalEntry({
+      ...commonJournalMeta,
+      debit: receivableTotal,
+      account: receivableAccount.id,
+      accountNormal: 'debit',
+    });
+    journal.debit(totalReceivableEntry);
+
+    saleInvoice.entries.forEach((entry) => {
+      const item = {};
+      const incomeEntry = JournalEntry({
+        ...commonJournalMeta,
+        credit: entry.total,
+        account: item.sellAccountId,
+        accountNormal: 'credit',
+        note: '',
+      });
+
+      if (item.type === 'inventory') {
+        const inventoryCredit = JournalEntry({
+          ...commonJournalMeta,
+          credit: entry.total,
+          account: item.inventoryAccountId,
+          accountNormal: 'credit',
+          note: '',
+        });
+        const costEntry = JournalEntry({
+          ...commonJournalMeta,
+          debit: entry.total,
+          account: item.costAccountId,
+          accountNormal: 'debit',
+          note: '',
+        });
+
+        journal.debit(costEntry);
+      }
+      journal.credit(incomeEntry);
+    });
+    await Promise.all([
+      journalPoster.saveEntries(),
+      journalPoster.saveBalance(),
+    ]);
+  }
+
+  /**
+   * Deletes the given sale invoice with associated entries
+   * and journal transactions.
+   * @param {Integer} saleInvoiceId
+   */
+  static async deleteSaleInvoice(saleInvoiceId) {
+    await SaleInvoice.tenant().query().where('id', saleInvoiceId).delete();
+    await SaleInvoiceEntry.tenant()
+      .query()
+      .where('sale_invoice_id', saleInvoiceId)
+      .delete();
+
+    const invoiceTransactions = await AccountTransaction.tenant()
+      .query()
+      .whereIn('reference_type', ['SaleInvoice'])
+      .where('reference_id', saleInvoiceId)
+      .withGraphFetched('account.type');
+
+    const accountsDepGraph = await Account.tenant().depGraph().query();
+    const journal = new JournalPoster(accountsDepGraph);
+
+    journal.loadEntries(invoiceTransactions);
+    journal.removeEntries();
+
+    await Promise.all([journal.deleteEntries(), journal.saveBalance()]);
+  }
+
+  /**
+   * Edit the given sale invoice.
+   * @param {Integer} saleInvoiceId - 
+   * @param {ISaleInvoice} saleInvoice - 
+   */
+  static async editSaleInvoice(saleInvoiceId, saleInvoice) {
+    const updatedSaleInvoices = await SaleInvoice.tenant().query()
+      .where('id', saleInvoiceId)
+      .update({
+        ...omit(saleInvoice, ['entries']),
+      });
+    const opers = [];
+    const entriesIds = saleInvoice.entries.filter((entry) => entry.id);
+    const storedEntries = await SaleInvoiceEntry.tenant().query()
+      .where('sale_invoice_id', saleInvoiceId);
+
+    const entriesIdsShouldDelete = this.entriesShouldDeleted(
+      storedEntries,
+      entriesIds,
+    );
+    if (entriesIdsShouldDelete.length > 0) {
+      const updateOper = SaleInvoiceEntry.tenant().query().where('id', entriesIdsShouldDelete);
+      opers.push(updateOper);
+    }
+    entriesIds.forEach((entry) => {
+      const updateOper = SaleInvoiceEntry.tenant()
+        .query()
+        .patchAndFetchById(entry.id, {
+          ...omit(entry, ['id']),
+        });
+      opers.push(updateOper);
+    });
+    await Promise.all([...opers]);
+  }
+
+  /**
+   * Detarmines the sale invoice number id exists on the storage.
+   * @param {Integer} saleInvoiceId
+   * @return {Boolean}
+   */
+  static async isSaleInvoiceExists(saleInvoiceId) {
+    const foundSaleInvoice = await SaleInvoice.tenant()
+      .query()
+      .where('id', saleInvoiceId);
+    return foundSaleInvoice.length !== 0;
+  }
+
+  /**
+   * Detarmines the sale invoice number exists on the storage.
+   * @param {Integer} saleInvoiceNumber
+   * @return {Boolean}
+   */
+  static async isSaleInvoiceNumberExists(saleInvoiceNumber, saleInvoiceId) {
+    const foundSaleInvoice = await SaleInvoice.tenant()
+      .query()
+      .onBuild((query) => {
+        query.where('invoice_no', saleInvoiceNumber);
+
+        if (saleInvoiceId) {
+          query.whereNot('id', saleInvoiceId)
+        }
+        return query;
+      });
+    return foundSaleInvoice.length !== 0;
+  }
+
+  /**
+   * Detarmine the invoices IDs in bulk and returns the not found ones.
+   * @param {Array} invoicesIds 
+   * @return {Array}
+   */
+  static async isInvoicesExist(invoicesIds) {
+    const storedInvoices = await SaleInvoice.tenant()
+      .query()
+      .onBuild((builder) => {
+        builder.whereIn('id', invoicesIds);
+        return builder;
+      });
+    const storedInvoicesIds = storedInvoices.map(i => i.id);
+    const notStoredInvoices = difference(
+      invoicesIds,
+      storedInvoicesIds,
+    );
+    return notStoredInvoices;
+  }
+}
diff --git a/server/src/services/Sales/SalesEstimate.js b/server/src/services/Sales/SalesEstimate.js
new file mode 100644
index 000000000..1c5efa3de
--- /dev/null
+++ b/server/src/services/Sales/SalesEstimate.js
@@ -0,0 +1,179 @@
+import { omit, difference } from 'lodash';
+import { SaleEstimate, SaleEstimateEntry } from '@/models';
+
+export default class SaleEstimateService {
+  constructor() {}
+
+  /**
+   * Creates a new estimate with associated entries.
+   * @async
+   * @param {IEstimate} estimate
+   * @return {void}
+   */
+  static async createEstimate(estimate) {
+    const storedEstimate = await SaleEstimate.tenant()
+      .query()
+      .insert({
+        ...omit(estimate, ['entries']),
+      });
+    const storeEstimateEntriesOpers = [];
+
+    estimate.entries.forEach((entry) => {
+      const oper = SaleEstimateEntry.tenant()
+        .query()
+        .insert({
+          estimate_id: storedEstimate.id,
+          ...entry,
+        });
+      storeEstimateEntriesOpers.push(oper);
+    });
+    await Promise.all([...storeEstimateEntriesOpers]);
+    return storedEstimate;
+  }
+
+  /**
+   * Deletes the given estimate id with associated entries.
+   * @async
+   * @param {IEstimate} estimateId
+   * @return {void}
+   */
+  static async deleteEstimate(estimateId) {
+    await SaleEstimateEntry.tenant()
+      .query()
+      .where('estimate_id', estimateId)
+      .delete();
+    await SaleEstimate.tenant().query().where('id', estimateId).delete();
+  }
+
+  /**
+   * Edit details of the given estimate with associated entries.
+   * @async
+   * @param {Integer} estimateId
+   * @param {IEstimate} estimate
+   * @return {void}
+   */
+  static async editEstimate(estimateId, estimate) {
+    const updatedEstimate = await SaleEstimate.tenant()
+      .query()
+      .update({
+        ...omit(estimate, ['entries']),
+      });
+    const storedEstimateEntries = await SaleEstimateEntry.tenant()
+      .query()
+      .where('estimate_id', estimateId);
+
+    const opers = [];
+    const storedEstimateEntriesIds = storedEstimateEntries.map((e) => e.id);
+    const estimateEntriesHasID = estimate.entries.filter((entry) => entry.id);
+    const formEstimateEntriesIds = estimateEntriesHasID.map(
+      (entry) => entry.id
+    );
+    const entriesIdsShouldBeDeleted = difference(
+      storedEstimateEntriesIds,
+      formEstimateEntriesIds,
+    );
+
+    console.log(entriesIdsShouldBeDeleted);
+    if (entriesIdsShouldBeDeleted.length > 0) {
+      const oper = SaleEstimateEntry.tenant()
+        .query()
+        .where('id', entriesIdsShouldBeDeleted)
+        .delete();
+      opers.push(oper);
+    }
+    estimateEntriesHasID.forEach((entry) => {
+      const oper = SaleEstimateEntry.tenant()
+        .query()
+        .patchAndFetchById(entry.id, {
+          ...omit(entry, ['id']),
+        });
+      opers.push(oper);
+    });
+    await Promise.all([...opers]);
+  }
+
+  /**
+   * Validates the given estimate ID exists.
+   * @async
+   * @param {Numeric} estimateId
+   * @return {Boolean}
+   */
+  static async isEstimateExists(estimateId) {
+    const foundEstimate = await SaleEstimate.tenant()
+      .query()
+      .where('id', estimateId);
+    return foundEstimate.length !== 0;
+  }
+
+  /**
+   * Validates the given estimate entries IDs.
+   * @async
+   * @param {Numeric} estimateId
+   * @param {IEstimate} estimate
+   */
+  static async isEstimateEntriesIDsExists(estimateId, estimate) {
+    const estimateEntriesIds = estimate.entries
+      .filter((e) => e.id)
+      .map((e) => e.id);
+
+    const estimateEntries = await SaleEstimateEntry.tenant()
+      .query()
+      .whereIn('id', estimateEntriesIds)
+      .where('estimate_id', estimateId);
+
+    const storedEstimateEntriesIds = estimateEntries.map((e) => e.id);
+    const notFoundEntriesIDs = difference(
+      estimateEntriesIds,
+      storedEstimateEntriesIds
+    );
+    return notFoundEntriesIDs;
+  }
+
+  /**
+   * Retrieve the estimate details of the given estimate id.
+   * @param {Integer} estimateId
+   * @return {IEstimate}
+   */
+  static async getEstimate(estimateId) {
+    const estimate = await SaleEstimate.tenant()
+      .query()
+      .where('id', estimateId)
+      .first();
+
+    return estimate;
+  }
+
+  /**
+   * Retrieve the estimate details with associated entries.
+   * @param {Integer} estimateId
+   */
+  static async getEstimateWithEntries(estimateId) {
+    const estimate = await SaleEstimate.tenant()
+      .query()
+      .where('id', estimateId)
+      .withGraphFetched('entries')
+      .first();
+
+    return estimate;
+  }
+
+  /**
+   * Detarmines the estimate number uniqness.
+   * @param {Integer} estimateNumber
+   * @param {Integer} excludeEstimateId
+   * @return {Boolean}
+   */
+  static async isEstimateNumberUnique(estimateNumber, excludeEstimateId) {
+    const foundEstimates = await SaleEstimate.tenant()
+      .query()
+      .onBuild((query) => {
+        query.where('estimate_number', estimateNumber);
+
+        if (excludeEstimateId) {
+          query.whereNot('id', excludeEstimateId);
+        }
+        return query;
+      });
+    return foundEstimates.length > 0;
+  }
+}
diff --git a/server/src/services/Sales/SalesReceipt.js b/server/src/services/Sales/SalesReceipt.js
new file mode 100644
index 000000000..f646574cd
--- /dev/null
+++ b/server/src/services/Sales/SalesReceipt.js
@@ -0,0 +1,188 @@
+import { omit, difference } from 'lodash';
+import {
+  SaleReceipt,
+  SaleReceiptEntry,
+  AccountTransaction,
+  Account,
+} from '@/models';
+import JournalPoster from '@/services/Accounting/JournalPoster';
+
+export default class SalesReceipt {
+  constructor() {}
+
+  /**
+   * Creates a new sale receipt with associated entries.
+   * @param {ISaleReceipt} saleReceipt
+   */
+  static async createSaleReceipt(saleReceipt) {
+    const storedSaleReceipt = await SaleReceipt.tenant()
+      .query()
+      .insert({
+        ...omit(saleReceipt, ['entries']),
+      });
+    const storeSaleReceiptEntriesOpers = [];
+
+    saleReceipt.entries.forEach((entry) => {
+      const oper = SaleReceiptEntry.tenant()
+        .query()
+        .insert({
+          sale_receipt_id: storedSaleReceipt.id,
+          ...entry,
+        });
+      storeSaleReceiptEntriesOpers.push(oper);
+    });
+    await Promise.all([...storeSaleReceiptEntriesOpers]);
+    return storedSaleReceipt;
+  }
+
+  /**
+   * Records journal transactions for sale receipt.
+   * @param {ISaleReceipt} saleReceipt
+   */
+  static async _recordJournalTransactions(saleReceipt) {
+    const accountsDepGraph = await Account.tenant().depGraph().query();
+    const journalPoster = new JournalPoster(accountsDepGraph);
+
+    const creditEntry = new journalEntry({
+      debit: 0,
+      credit: saleReceipt.total,
+      account: saleReceipt.incomeAccountId,
+      referenceType: 'SaleReceipt',
+      referenceId: saleReceipt.id,
+      note: saleReceipt.note,
+    });
+    const debitEntry = new journalEntry({
+      debit: saleReceipt.total,
+      credit: 0,
+      account: saleReceipt.incomeAccountId,
+      referenceType: 'SaleReceipt',
+      referenceId: saleReceipt.id,
+      note: saleReceipt.note,
+    });
+    journalPoster.credit(creditEntry);
+    journalPoster.credit(debitEntry);
+
+    await Promise.all([
+      journalPoster.saveEntries(),
+      journalPoster.saveBalance(),
+    ]);
+  }
+
+  /**
+   * Edit details sale receipt with associated entries.
+   * @param {Integer} saleReceiptId
+   * @param {ISaleReceipt} saleReceipt
+   * @return {void}
+   */
+  static async editSaleReceipt(saleReceiptId, saleReceipt) {
+    const updatedSaleReceipt = await SaleReceipt.tenant()
+      .query()
+      .where('id', saleReceiptId)
+      .update({
+        ...omit(saleReceipt, ['entries']),
+      });
+    const storedSaleReceiptEntries = await SaleReceiptEntry.tenant()
+      .query()
+      .where('sale_receipt_id', saleReceiptId);
+
+    const storedSaleReceiptsIds = storedSaleReceiptEntries.map((e) => e.id);
+    const entriesHasID = saleReceipt.entries.filter((entry) => entry.id);
+    const entriesIds = entriesHasID.map((e) => e.id);
+
+    const entriesIdsShouldBeDeleted = difference(
+      storedSaleReceiptsIds,
+      entriesIds
+    );
+    const opers = [];
+
+    if (entriesIdsShouldBeDeleted.length > 0) {
+      const deleteOper = SaleReceiptEntry.tenant()
+        .query()
+        .where('id', entriesIdsShouldBeDeleted)
+        .delete();
+      opers.push(deleteOper);
+    }
+    entriesHasID.forEach((entry) => {
+      const updateOper = SaleReceiptEntry.tenant()
+        .query()
+        .patchAndFetchById(entry.id, {
+          ...omit(entry, ['id']),
+        });
+      opers.push(updateOper);
+    });
+    await Promise.all([...opers]);
+  }
+
+  /**
+   * Deletes the sale receipt with associated entries.
+   * @param {Integer} saleReceiptId
+   * @return {void}
+   */
+  static async deleteSaleReceipt(saleReceiptId) {
+    await SaleReceipt.tenant().query().where('id', saleReceiptId).delete();
+    await SaleReceiptEntry.tenant()
+      .query()
+      .where('sale_receipt_id', saleReceiptId)
+      .delete();
+
+    const receiptTransactions = await AccountTransaction.tenant()
+      .query()
+      .whereIn('reference_type', ['SaleReceipt'])
+      .where('reference_id', saleReceiptId)
+      .withGraphFetched('account.type');
+
+    const accountsDepGraph = await Account.tenant()
+      .depGraph()
+      .query()
+      .remember();
+    const journal = new JournalPoster(accountsDepGraph);
+
+    journal.loadEntries(receiptTransactions);
+    journal.removeEntries();
+
+    await Promise.all([journal.deleteEntries(), journal.saveBalance()]);
+  }
+
+  /**
+   * Validates the given sale receipt ID exists.
+   * @param {Integer} saleReceiptId
+   * @returns {Boolean}
+   */
+  static async isSaleReceiptExists(saleReceiptId) {
+    const foundSaleReceipt = await SaleReceipt.tenant()
+      .query()
+      .where('id', saleReceiptId);
+    return foundSaleReceipt.length !== 0;
+  }
+
+  /**
+   * Detarmines the sale receipt entries IDs exists.
+   * @param {Integer} saleReceiptId
+   * @param {ISaleReceipt} saleReceipt
+   */
+  static async isSaleReceiptEntriesIDsExists(saleReceiptId, saleReceipt) {
+    const entriesIDs = saleReceipt.entries
+      .filter((e) => e.id)
+      .map((e) => e.id);
+
+    const storedEntries = await SaleReceiptEntry.tenant()
+      .query()
+      .whereIn('id', entriesIDs)
+      .where('sale_receipt_id', saleReceiptId);
+
+    const storedEntriesIDs = storedEntries.map((e) => e.id);
+    const notFoundEntriesIDs = difference(
+      entriesIDs,
+      storedEntriesIDs
+    );
+    return notFoundEntriesIDs;
+  }
+
+  static async getSaleReceiptWithEntries(saleReceiptId) {
+    const saleReceipt = await SaleReceipt.tenant().query()
+      .where('id', saleReceiptId)
+      .withGraphFetched('entries');
+
+    return saleReceipt;
+  }
+}
diff --git a/server/src/services/Sales/ServiceItemsEntries.js b/server/src/services/Sales/ServiceItemsEntries.js
new file mode 100644
index 000000000..95d2cd6c4
--- /dev/null
+++ b/server/src/services/Sales/ServiceItemsEntries.js
@@ -0,0 +1,16 @@
+import { difference } from "lodash";
+
+
+export default class ServiceItemsEntries {
+  
+  static entriesShouldDeleted(storedEntries, entries) {
+    const storedEntriesIds = storedEntries.map((e) => e.id);
+    const entriesIds = entries.map((e) => e.id);
+
+    return difference(
+      storedEntriesIds,
+      entriesIds,
+    );
+  }
+
+}
\ No newline at end of file
diff --git a/server/src/services/Vendors/VendorsService.js b/server/src/services/Vendors/VendorsService.js
new file mode 100644
index 000000000..4323f3367
--- /dev/null
+++ b/server/src/services/Vendors/VendorsService.js
@@ -0,0 +1,15 @@
+import { Vendor } from '@/models';
+
+
+export default class VendorsService {
+
+
+  static async isVendorExists(vendorId) {
+    const foundVendors = await Vendor.tenant().query().where('id', vendorId);
+    return foundVendors.length > 0;
+  }
+
+  static async isVendorsExist(vendorsIds) {
+    
+  }
+}
\ No newline at end of file
diff --git a/server/tests/routes/balance_sheet.test.js b/server/tests/routes/balance_sheet.test.js
index a1e5deaa4..d3260e09d 100644
--- a/server/tests/routes/balance_sheet.test.js
+++ b/server/tests/routes/balance_sheet.test.js
@@ -60,7 +60,7 @@ describe('routes: `/financial_statements`', () => {
     // Expense account balance = 1000  |  Income account balance   = 2000
   });
  
-  describe.only('routes: `financial_statements/balance_sheet`', () => {
+  describe('routes: `financial_statements/balance_sheet`', () => {
     it('Should response unauthorzied in case the user was not authorized.', async () => {
       const res = await request()
         .get('/api/financial_statements/balance_sheet')
@@ -111,7 +111,7 @@ describe('routes: `/financial_statements`', () => {
       expect(res.body.balance_sheet[1].type).equals('section');
     });
 
-    it.only('Should retrieve assets and liabilities/equity total of each section.', async () => {
+    it('Should retrieve assets and liabilities/equity total of each section.', async () => {
       const res = await request()
         .get('/api/financial_statements/balance_sheet')
         .set('x-access-token', loginRes.body.token)
diff --git a/server/tests/routes/bill_payments.test.js b/server/tests/routes/bill_payments.test.js
new file mode 100644
index 000000000..5c7440125
--- /dev/null
+++ b/server/tests/routes/bill_payments.test.js
@@ -0,0 +1,113 @@
+import {
+  request,
+  expect,
+} from '~/testInit';
+import {
+  tenantWebsite,
+  tenantFactory,
+  loginRes
+} from '~/dbInit';
+
+describe('route: `/api/purchases/bill_payments`', () => {
+  describe('POST: `/api/purchases/bill_payments`', () => {
+    it('Should `payment_date` be required.', async () => {
+      const res = await request()
+        .post('/api/purchases/bills')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'payment_date',
+        location: 'body',
+      });
+    });
+
+    it('Should `payment_account_id` be required.', async () => {
+      const res = await request()
+        .post('/api/purchases/bills')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'payment_account_id',
+        location: 'body',
+      });
+    });
+
+    it('Should `payment_number` be required.', async () => {
+      const res = await request()
+        .post('/api/purchases/bills')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'payment_number',
+        location: 'body',
+      });
+    });
+
+    it('Should `entries.*.item_id` be required.', async () => {
+      const res = await request()
+        .post('/api/purchases/bills')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          entries: [{}],
+        });
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'entries[0].item_id',
+        location: 'body',
+      });
+    });
+
+    it('Should `payment_number` be unique on the storage.', () => {
+
+    });
+
+    it('Should `payment_account_id` be exists on the storage.', () => {
+
+    });
+
+    it('Should `entries.*.item_id` be exists on the storage.', () => {
+
+    });
+
+    it('Should store the given bill payment to the storage.', () => {
+
+    });
+  });
+
+  describe('POST: `/api/purchases/bill_payments/:id`', () => {
+    it('Should bill payment be exists on the storage.', () => {
+
+    });
+  });
+
+  describe('DELETE: `/api/purchases/bill_payments/:id`', () => {
+    it('Should bill payment be exists on the storage.', () => {
+
+    });
+
+    it('Should delete the given bill payment from the storage.', () => {
+
+    });    
+  });
+
+  describe('GET: `/api/purchases/bill_payments/:id`', () => {
+    it('Should bill payment be exists on the storage.', () => {
+
+    });
+  });
+});
\ No newline at end of file
diff --git a/server/tests/routes/bills.test.js b/server/tests/routes/bills.test.js
new file mode 100644
index 000000000..a8b681b50
--- /dev/null
+++ b/server/tests/routes/bills.test.js
@@ -0,0 +1,215 @@
+import {
+  request,
+  expect,
+} from '~/testInit';
+import {
+  tenantWebsite,
+  tenantFactory,
+  loginRes
+} from '~/dbInit';
+
+describe('route: `/api/purchases/bills`', () => {
+  describe('POST: `/api/purchases/bills`', () => {
+    it('Should `bill_number` be required.', async () => {
+      const res = await request()
+        .post('/api/purchases/bills')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'bill_number',
+        location: 'body',
+      });
+    });
+
+    it('Should `vendor_id` be required.', async () => {
+      const res = await request()
+        .post('/api/purchases/bills')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'vendor_id',
+        location: 'body',
+      });
+    });
+
+    it('Should `bill_date` be required.', async () => {
+      const res = await request()
+        .post('/api/purchases/bills')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'bill_date',
+        location: 'body',
+      });
+    });
+
+    it('Should `entries` be minimum one', async () => {
+      const res = await request()
+        .post('/api/purchases/bills')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'entries',
+        location: 'body',
+      });
+    });
+
+    it('Should `entries.*.item_id be required.', async () => {
+      const res = await request()
+        .post('/api/purchases/bills')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          entries: [{
+
+          }]
+        });
+      expect(res.status).equals(422);
+      expecvt(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'entries[0].item_id',
+        location: 'body'
+      });
+    });
+
+    it('Should `entries.*.rate` be required.', async () => {
+      const res = await request()
+        .post('/api/purchases/bills')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          entries: [{
+
+          }]
+        });
+      expect(res.status).equals(422);
+      expecvt(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'entries[0].rate',
+        location: 'body'
+      });
+    });
+
+    it('Should `entries.*.discount` be required.', () => {
+
+    });
+
+    it('Should entries.*.quantity be required.', () => {
+
+    });
+
+
+    it('Should vendor_id be exists on the storage.', async () => {
+      const vendor = await tenantFactory.create('vendor');
+      const res = await request()
+        .post('/api/purchases/bills')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          vendor_id: vendor.id,
+          bill_number: '123',
+          bill_date: '2020-02-02',
+          entries: [{
+            item_id: 1,
+            rate: 1,
+            quantity: 1,
+          }]
+        });
+
+      expect(res.status).equals(400);
+      expect(res.body.errors).include.something.deep.equals({
+        type: 'VENDOR.ID.NOT.FOUND', code: 300,
+      })
+    });
+
+    it('Should entries.*.item_id be exists on the storage.', async () => {
+      const item = await tenantFactory.create('item');
+      const vendor = await tenantFactory.create('vendor');
+      const res = await request()
+        .post('/api/purchases/bills')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          vendor_id: vendor.id,
+          bill_number: '123',
+          bill_date: '2020-02-02',
+          entries: [{
+            item_id: 123123,
+            rate: 1,
+            quantity: 1,
+          }]
+        });
+      expect(res.status).equals(400);
+      expect(res.body.errors).include.something.deep.equals({
+        type: 'ITEMS.IDS.NOT.FOUND', code: 400,
+      });
+    });
+
+    it('Should validate the bill number is not exists on the storage.', async () => {
+      const item = await tenantFactory.create('item');
+      const vendor = await tenantFactory.create('vendor');
+      const bill = await tenantFactory.create('bill', { bill_number: '123' });
+
+      const res = await request()
+        .post('/api/purchases/bills')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          vendor_id: vendor.id,
+          bill_number: '123',
+          bill_date: '2020-02-02',
+          entries: [{
+            item_id: item.id,
+            rate: 1,
+            quantity: 1,
+          }]
+        }); 
+      
+      expect(res.status).equals(400);
+      expect(res.body.errors).include.something.deep.equals({
+        type: 'BILL.NUMBER.EXISTS', code: 500,
+      })
+    })
+
+    it('Should store the given bill details with associated entries to the storage.', async () => {
+      const item = await tenantFactory.create('item');
+      const vendor = await tenantFactory.create('vendor');
+      const res = await request()
+        .post('/api/purchases/bills')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          vendor_id: vendor.id,
+          bill_number: '123',
+          bill_date: '2020-02-02',
+          entries: [{
+            item_id: item.id,
+            rate: 1,
+            quantity: 1,
+          }]
+        });
+
+      expect(res.status).equals(200);
+    });
+  });
+
+  describe('DELETE: `/api/purchases/bills/:id`', () => {
+
+  });
+});
\ No newline at end of file
diff --git a/server/tests/routes/payment_receives.test.js b/server/tests/routes/payment_receives.test.js
new file mode 100644
index 000000000..cc10f6882
--- /dev/null
+++ b/server/tests/routes/payment_receives.test.js
@@ -0,0 +1,274 @@
+import {
+  request,
+  expect,
+} from '~/testInit';
+import {
+  tenantWebsite,
+  tenantFactory,
+  loginRes
+} from '~/dbInit';
+import {
+  PaymentReceive,
+  PaymentReceiveEntry,
+} from '@/models';
+
+describe('route: `/sales/payment_receives`', () => {
+  describe('POST: `/sales/payment_receives`', () => {
+    it('Should `customer_id` be required.', async () => {
+      const res = await request()
+        .post('/api/sales/payment_receives')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'customer_id',
+        location: 'body',
+      });
+    });
+
+    it('Should `payment_date` be required.', async () => {
+      const res = await request()
+        .post('/api/sales/payment_receives')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'payment_date',
+        location: 'body',
+      });
+    });
+
+    it('Should `deposit_account_id` be required.', async () => {
+      const res = await request()
+        .post('/api/sales/payment_receives')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'deposit_account_id',
+        location: 'body',
+      });
+    });
+
+    it('Should `payment_receive_no` be required.', async () => {
+      const res = await request()
+        .post('/api/sales/payment_receives')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'payment_receive_no',
+        location: 'body',
+      });
+    });
+
+    it('Should invoices IDs be required.', async () => {
+      const res = await request()
+        .post('/api/sales/payment_receives')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'payment_receive_no',
+        location: 'body',
+      });
+    });
+
+    it('Should `customer_id` be exists on the storage.', async () => {
+      const res = await request()
+        .post('/api/sales/payment_receives')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          customer_id: 123,
+          payment_date: '2020-02-02',
+          reference_no: '123',
+          deposit_account_id: 100,
+          payment_receive_no: '123',
+          entries: [
+            {
+              invoice_id: 1,
+              payment_amount: 1000,
+            }
+          ],
+        });
+      expect(res.status).equals(400);
+      expect(res.body.errors).include.something.deep.equals({
+        type: 'CUSTOMER.ID.NOT.EXISTS', code: 200,
+      });
+    });
+
+    it('Should `deposit_account_id` be exists on the storage.', async () => {
+      const customer = await tenantFactory.create('customer');
+      const res = await request()
+        .post('/api/sales/payment_receives')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          customer_id: customer.id,
+          payment_date: '2020-02-02',
+          reference_no: '123',
+          deposit_account_id: 10000,
+          payment_receive_no: '123',
+          entries: [
+            {
+              invoice_id: 1,
+              payment_amount: 1000,
+            }
+          ],
+        });
+
+      expect(res.status).equals(400);
+      expect(res.body.errors).include.something.deep.equals({
+        type: 'DEPOSIT.ACCOUNT.NOT.EXISTS', code: 300,
+      });
+    });
+
+    it('Should invoices IDs be exist on the storage.', async () => {
+      const customer = await tenantFactory.create('customer');
+      const account = await tenantFactory.create('account');
+
+      const res = await request()
+        .post('/api/sales/payment_receives')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          customer_id: customer.id,
+          payment_date: '2020-02-02',
+          reference_no: '123',
+          deposit_account_id: account.id,
+          payment_receive_no: '123',
+          entries: [
+            {
+              invoice_id: 1,
+              payment_amount: 1000,
+            }
+          ],
+        });
+
+      expect(res.status).equals(400);
+      expect(res.body.errors).include.something.deep.equals({
+        type: 'DEPOSIT.ACCOUNT.NOT.EXISTS', code: 300,
+      });
+    });
+
+    it('Should payment receive number be unique on the storage.', async () => {
+      const customer = await tenantFactory.create('customer');
+      const account = await tenantFactory.create('account');
+      const paymentReceive = await tenantFactory.create('payment_receive', {
+        payment_receive_no: '123',
+      });
+
+      const res = await request()
+        .post('/api/sales/payment_receives')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          customer_id: customer.id,
+          payment_date: '2020-02-02',
+          reference_no: '123',
+          deposit_account_id: account.id,
+          payment_receive_no: '123',
+          entries: [
+            {
+              invoice_id: 1,
+              payment_amount: 1000,
+            }
+          ],
+        });
+      expect(res.status).equals(400);
+      expect(res.body.errors).include.something.deep.equals({
+        type: 'PAYMENT.RECEIVE.NUMBER.EXISTS', code: 400,
+      });
+    });
+    
+    it('Should store the payment receive details with associated entries.', async () => {
+      const customer = await tenantFactory.create('customer');
+      const account = await tenantFactory.create('account');
+      const invoice = await tenantFactory.create('sale_invoice');
+      
+      const res = await request()
+        .post('/api/sales/payment_receives')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          customer_id: customer.id,
+          payment_date: '2020-02-02',
+          reference_no: '123',
+          deposit_account_id: account.id,
+          payment_receive_no: '123',
+          entries: [
+            {
+              invoice_id: invoice.id,
+              payment_amount: 1000,
+            }
+          ],
+        });
+
+      const storedPaymentReceived = await PaymentReceive.tenant().query().where('id', res.body.id).first();
+
+      expect(res.status).equals(200);
+      expect(storedPaymentReceived.customerId).equals(customer.id)
+      expect(storedPaymentReceived.referenceNo).equals('123');
+      expect(storedPaymentReceived.paymentReceiveNo).equals('123');
+    });
+  });
+
+  describe('POST: `/sales/payment_receives/:id`', () => {
+    it('Should update the payment receive details with associated entries.', async () => {
+      const paymentReceive = await tenantFactory.create('payment_receive');
+      const customer = await tenantFactory.create('customer');
+      const account = await tenantFactory.create('account');
+      const invoice = await tenantFactory.create('sale_invoice');
+
+      const res = await request()
+        .post(`/api/sales/payment_receives/${paymentReceive.id}`)
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          customer_id: customer.id,
+          payment_date: '2020-02-02',
+          reference_no: '123',
+          deposit_account_id: account.id,
+          payment_receive_no: '123',
+          entries: [
+            {
+              invoice_id: invoice.id,
+              payment_amount: 1000,
+            }
+          ],
+        });
+      expect(res.status).equals(200);
+    });
+  });
+
+  describe('DELETE: `/sales/payment_receives/:id`', () => {
+    it('Should response the given payment receive is not exists on the storage.', async () => {
+      const res = await request()
+        .delete(`/api/sales/payment_receives/123`)
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      expect(res.status).equals(400);
+      expect(res.body.errors).include.something.deep.equals({
+        type: 'PAYMENT.RECEIVE.NO.EXISTS', code: 600,
+      });
+    });
+  });
+});
\ No newline at end of file
diff --git a/server/tests/routes/sales_estimates.test.js b/server/tests/routes/sales_estimates.test.js
new file mode 100644
index 000000000..81ab03577
--- /dev/null
+++ b/server/tests/routes/sales_estimates.test.js
@@ -0,0 +1,439 @@
+const { iteratee } = require('lodash');
+import { tenantWebsite, tenantFactory, loginRes } from '~/dbInit';
+import { request, expect } from '~/testInit';
+import { SaleEstimate, SaleEstimateEntry } from '../../src/models';
+
+describe('route: `/sales/estimates`', () => {
+  describe('POST: `/sales/estimates`', () => {
+    it('Should `customer_id` be required.', async () => {
+      const res = await request()
+        .post('/api/sales/estimates')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'customer_id',
+        location: 'body',
+      });
+    });
+
+    it('Should `estimate_date` be required.', async () => {
+      const res = await request()
+        .post('/api/sales/estimates')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'estimate_date',
+        location: 'body',
+      });
+    });
+
+    it('Should `estimate_number` be required.', async () => {
+      const res = await request()
+        .post('/api/sales/estimates')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'estimate_number',
+        location: 'body',
+      });
+    });
+
+    it('Should `entries` be atleast one entry.', async () => {
+      const res = await request()
+        .post('/api/sales/estimates')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          entries: [],
+        });
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        value: [],
+        msg: 'Invalid value',
+        param: 'entries',
+        location: 'body',
+      });
+    });
+
+    it('Should `entries.*.item_id` be required.', async () => {
+      const res = await request()
+        .post('/api/sales/estimates')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          entries: [{}],
+        });
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'entries[0].item_id',
+        location: 'body',
+      });
+    });
+
+    it('Should `entries.*.quantity` be required.', async () => {
+      const res = await request()
+        .post('/api/sales/estimates')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          entries: [{}],
+        });
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'entries[0].quantity',
+        location: 'body',
+      });
+    });
+
+    it('Should be `entries.*.rate` be required.', async () => {
+      const res = await request()
+        .post('/api/sales/estimates')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          entries: [{}],
+        });
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'entries[0].rate',
+        location: 'body',
+      });
+    });
+
+    it('Should `customer_id` be exists on the storage.', async () => {
+      const res = await request()
+        .post('/api/sales/estimates')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          customer_id: 10,
+          estimate_date: '2020-02-02',
+          expiration_date: '2020-03-03',
+          estimate_number: '1',
+          entries: [
+            {
+              item_id: 1,
+              rate: 1,
+              quantity: 2,
+            }
+          ],
+        });
+
+      expect(res.status).equals(404);
+      expect(res.body.errors).include.something.deep.equals({
+        type: 'CUSTOMER.ID.NOT.FOUND', code: 200,
+      });
+    });
+
+    it('Should `estimate_number` be unique on the storage.', async () => {
+      const saleEstimate = await tenantFactory.create('sale_estimate');
+
+      const res = await request()
+        .post('/api/sales/estimates')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          customer_id: saleEstimate.customerId,
+          estimate_date: '2020-02-02',
+          expiration_date: '2020-03-03',
+          estimate_number: saleEstimate.estimateNumber,
+          entries: [
+            {
+              item_id: 1,
+              rate: 1,
+              quantity: 2,
+            }
+          ],
+        });
+
+      expect(res.status).equals(400);
+      expect(res.body.errors).include.something.deep.equals({
+        type: 'ESTIMATE.NUMBER.IS.NOT.UNQIUE', code: 300,
+      });
+    });
+
+    it('Should `entries.*.item_id` be exists on the storage.', async () => {
+      const customer = await tenantFactory.create('customer');
+      const res = await request()
+        .post('/api/sales/estimates')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          customer_id: customer.id,
+          estimate_date: '2020-02-02',
+          expiration_date: '2020-03-03',
+          estimate_number: '12',
+          entries: [
+            {
+              item_id: 1,
+              rate: 1,
+              quantity: 2,
+            }
+          ],
+        });
+
+      expect(res.status).equals(400);
+      expect(res.body.errors).include.something.deep.equals({
+        type: 'ITEMS.IDS.NOT.EXISTS', code: 400,
+      });
+    });
+
+    it('Should store the given details on the storage.', async () => {
+      const customer = await tenantFactory.create('customer');
+      const item = await tenantFactory.create('item');
+
+      const res = await request()
+        .post('/api/sales/estimates')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          customer_id: customer.id,
+          estimate_date: '2020-02-02',
+          expiration_date: '2020-03-03',
+          estimate_number: '12',
+          reference: 'reference',
+          note: 'note here',
+          terms_conditions: 'terms and conditions',
+          entries: [
+            {
+              item_id: item.id,
+              rate: 1,
+              quantity: 2,
+              description: 'desc..'
+            }
+          ],
+        });
+
+      expect(res.status).equals(200);
+
+      const storedEstimate = await SaleEstimate.tenant().query().where('id', res.body.id).first();
+      const storedEstimateEntry = await SaleEstimateEntry.tenant().query().where('estimate_id', res.body.id).first();
+
+      expect(storedEstimate.id).equals(res.body.id);
+      expect(storedEstimate.customerId).equals(customer.id);
+      expect(storedEstimate.reference).equals('reference')
+      expect(storedEstimate.note).equals('note here');
+      expect(storedEstimate.termsConditions).equals('terms and conditions');
+      expect(storedEstimate.estimateNumber).equals('12');
+
+      expect(storedEstimateEntry.itemId).equals(item.id);
+      expect(storedEstimateEntry.rate).equals(1);
+      expect(storedEstimateEntry.quantity).equals(2);
+      expect(storedEstimateEntry.description).equals('desc..');
+    });
+  });
+
+  describe('DELETE: `/sales/estimates/:id`', () => {
+    it('Should estimate id be exists on the storage.', async () => {
+      const estimate = await tenantFactory.create('sale_estimate');
+      const res = await request()
+        .delete(`/api/sales/estimates/123`)
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      expect(res.status).equals(404);
+      expect(res.body.errors).include.something.deep.equals({
+        type: 'SALE.ESTIMATE.ID.NOT.FOUND', code: 200
+      });
+    });
+
+    it('Should delete the given estimate with associated entries from the storage.', async () => {
+      const estimate = await tenantFactory.create('sale_estimate');
+      const estimateEntry = await tenantFactory.create('sale_estimate_entry', { estimate_id: estimate.id });
+
+      const res = await request()
+        .delete(`/api/sales/estimates/${estimate.id}`)
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      const foundEstimate = await SaleEstimate.tenant().query().where('id', estimate.id);
+      const foundEstimateEntry = await SaleEstimateEntry.tenant().query().where('estimate_id', estimate.id);
+
+      expect(res.status).equals(200);
+      expect(foundEstimate.length).equals(0);
+      expect(foundEstimateEntry.length).equals(0);
+    });
+  });
+
+  describe('POST: `/sales/estimates/:id`', () => {
+    it('Should estimate id be exists on the storage.', async () => {
+      const customer = await tenantFactory.create('customer');
+      const item = await tenantFactory.create('item');
+
+      const res = await request()
+        .post(`/api/sales/estimates/123`)
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          customer_id: customer.id,
+          estimate_date: '2020-02-02',
+          expiration_date: '2020-03-03',
+          estimate_number: '12',
+          reference: 'reference',
+          note: 'note here',
+          terms_conditions: 'terms and conditions',
+          entries: [
+            {
+              item_id: item.id,
+              rate: 1,
+              quantity: 2,
+              description: 'desc..'
+            }
+          ],
+        })
+
+      expect(res.status).equals(404);
+      expect(res.body.errors).include.something.deep.equals({
+        type: 'SALE.ESTIMATE.ID.NOT.FOUND', code: 200
+      });  
+    });
+
+    it('Should `entries.*.item_id` be exists on the storage.', async () => {
+      const saleEstimate = await tenantFactory.create('sale_estimate');
+      const customer = await tenantFactory.create('customer');
+
+      const res = await request()
+        .post(`/api/sales/estimates/${saleEstimate.id}`)
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          customer_id: customer.id,
+          estimate_date: '2020-02-02',
+          expiration_date: '2020-03-03',
+          estimate_number: '12',
+          entries: [
+            {
+              item_id: 1,
+              rate: 1,
+              quantity: 2,
+            }
+          ],
+        });
+
+      expect(res.status).equals(400);
+      expect(res.body.errors).include.something.deep.equals({
+        type: 'ITEMS.IDS.NOT.EXISTS', code: 400
+      });
+    });
+
+    it('Should sale estimate number unique on the storage.', async () => {
+      const saleEstimate = await tenantFactory.create('sale_estimate');
+      const saleEstimate2 = await tenantFactory.create('sale_estimate');
+
+      const res = await request()
+        .post(`/api/sales/estimates/${saleEstimate.id}`)
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          customer_id: saleEstimate.customerId,
+          estimate_date: '2020-02-02',
+          expiration_date: '2020-03-03',
+          estimate_number: saleEstimate2.estimateNumber,
+          entries: [
+            {
+              item_id: 1,
+              rate: 1,
+              quantity: 2,
+            }
+          ],
+        });
+      expect(res.status).equals(400);
+      expect(res.body.errors).include.something.deep.equals({
+        type: 'ESTIMATE.NUMBER.IS.NOT.UNQIUE', code: 300,
+      });
+    });
+
+    it('Should sale estimate entries IDs be exists on the storage and associated to the sale estimate.', async () => {
+      const item = await tenantFactory.create('item');
+      const saleEstimate = await tenantFactory.create('sale_estimate');
+      const saleEstimate2 = await tenantFactory.create('sale_estimate');
+
+      const res = await request()
+        .post(`/api/sales/estimates/${saleEstimate.id}`)
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          customer_id: saleEstimate.customerId,
+          estimate_date: '2020-02-02',
+          expiration_date: '2020-03-03',
+          estimate_number: saleEstimate.estimateNumber,
+          entries: [
+            {
+              id: 100,
+              item_id: item.id,
+              rate: 1,
+              quantity: 2,
+            }
+          ],
+        });
+
+      expect(res.status).equals(400);
+      expect(res.body.errors).include.something.deep.equals({
+        type: 'ESTIMATE.NOT.FOUND.ENTRIES.IDS', code: 500,
+      });
+    });
+
+    it('Should update the given sale estimates with associated entries.', async () => {
+      const customer = await tenantFactory.create('customer');
+      const item = await tenantFactory.create('item');
+      const saleEstimate = await tenantFactory.create('sale_estimate');
+      const saleEstimateEntry = await tenantFactory.create('sale_estimate_entry', {
+        estimate_id: saleEstimate.id,
+      });
+
+      const res = await request()
+        .post(`/api/sales/estimates/${saleEstimate.id}`)
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          customer_id: customer.id,
+          estimate_date: '2020-02-02',
+          expiration_date: '2020-03-03',
+          estimate_number: '123',
+          entries: [
+            {
+              id: saleEstimateEntry.id,
+              item_id: item.id,
+              rate: 100,
+              quantity: 200,
+            }
+          ],
+        });
+      expect(res.status).equals(200);
+    });
+  });
+
+
+  describe('GET: `/sales/estimates`', () => {
+    it.only('Should retrieve sales estimates.', async () => {
+      const res = await request()
+        .get('/api/sales/estimates')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      console.log(res.status, res.body);
+    });
+  });
+});
diff --git a/server/tests/routes/sales_invoices.test.js b/server/tests/routes/sales_invoices.test.js
new file mode 100644
index 000000000..d93a21767
--- /dev/null
+++ b/server/tests/routes/sales_invoices.test.js
@@ -0,0 +1,494 @@
+import { tenantWebsite, tenantFactory, loginRes } from '~/dbInit';
+import { request, expect } from '~/testInit';
+import { SaleInvoice } from '@/models';
+import { SaleInvoiceEntry } from '../../src/models';
+
+describe('route: `/sales/invoices`', () => {
+  describe('POST: `/sales/invoices`', () => {
+    it('Should `customer_id` be required.', async () => {
+      const res = await request()
+        .post('/api/sales/invoices')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'customer_id',
+        location: 'body',
+      });
+    });
+
+    it('Should `invoice_date` be required.', async () => {
+      const res = await request()
+        .post('/api/sales/invoices')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'invoice_date',
+        location: 'body',
+      });
+    });
+
+    it('Should `due_date` be required.', async () => {
+      const res = await request()
+        .post('/api/sales/invoices')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'due_date',
+        location: 'body',
+      });
+    });
+
+    it('Should `invoice_no` be required.', async () => {
+      const res = await request()
+        .post('/api/sales/invoices')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'invoice_no',
+        location: 'body',
+      });
+    });
+
+    it('Should `status` be required.', async () => {
+      const res = await request()
+        .post('/api/sales/invoices')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'status',
+        location: 'body',
+      });
+    });
+
+    it('Should `entries.*.item_id` be required.', async () => {
+      const res = await request()
+        .post('/api/sales/invoices')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          entries: [{}],
+        });
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'entries[0].item_id',
+        location: 'body',
+      });
+    });
+
+    it('Should `entries.*.quantity` be required.', async () => {
+      const res = await request()
+        .post('/api/sales/invoices')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          entries: [{}],
+        });
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'entries[0].quantity',
+        location: 'body',
+      });
+    });
+
+    it('Should `entries.*.rate` be required.', async () => {
+      const res = await request()
+        .post('/api/sales/invoices')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          entries: [{}],
+        });
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'entries[0].rate',
+        location: 'body',
+      });
+    });
+
+    it('Should `customer_id` be exists on the storage.', async () => {
+      const customer = await tenantFactory.create('customer');
+      const res = await request()
+        .post('/api/sales/invoices')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          customer_id: 123,
+          invoice_date: '2020-02-02',
+          due_date: '2020-03-03',
+          invoice_no: '123',
+          reference_no: '123',
+          status: 'published',
+          invoice_message: 'Invoice message...',
+          terms_conditions: 'terms and conditions',
+          entries: [
+            {
+              item_id: 1,
+              rate: 1,
+              quantity: 1,
+              discount: 1,
+            }
+          ]
+        });
+
+      expect(res.status).equals(400);
+      expect(res.body.errors).include.something.deep.equals({
+        type: 'CUSTOMER.ID.NOT.EXISTS', code: 200,
+      });
+    });
+
+    it('Should `invoice_date` be bigger than `due_date`.', async () => {
+      
+    });
+
+    it('Should `invoice_no` be unique on the storage.', async () => {
+      const saleInvoice = await tenantFactory.create('sale_invoice', {
+        invoice_no: '123',
+      });
+      const res = await request()
+        .post('/api/sales/invoices')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          customer_id: 123,
+          invoice_date: '2020-02-02',
+          due_date: '2020-03-03',
+          invoice_no: '123',
+          reference_no: '123',
+          status: 'published',
+          invoice_message: 'Invoice message...',
+          terms_conditions: 'terms and conditions',
+          entries: [
+            {
+              item_id: 1,
+              rate: 1,
+              quantity: 1,
+              discount: 1,
+            }
+          ]
+        });
+
+      expect(res.status).equals(400);
+      expect(res.body.errors).include.something.deep.equals({
+        type: 'SALE.INVOICE.NUMBER.IS.EXISTS', code: 200
+      });
+    });
+
+    it('Should `entries.*.item_id` be exists on the storage.', async () => {
+      const res = await request()
+        .post('/api/sales/invoices')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          customer_id: 123,
+          invoice_date: '2020-02-02',
+          due_date: '2020-03-03',
+          invoice_no: '123',
+          reference_no: '123',
+          status: 'published',
+          invoice_message: 'Invoice message...',
+          terms_conditions: 'terms and conditions',
+          entries: [
+            {
+              item_id: 1,
+              rate: 1,
+              quantity: 1,
+              discount: 1,
+            }
+          ]
+        });
+
+      expect(res.status).equals(400);
+      expect(res.body.errors).include.something.deep.equals({
+        type: 'ITEMS.IDS.NOT.EXISTS', code: 300,
+      });
+    });
+
+    it('Should save the given sale invoice details with associated entries.', async () => {
+      const customer = await tenantFactory.create('customer');
+      const item = await tenantFactory.create('item');
+      const res = await request()
+        .post('/api/sales/invoices')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          customer_id: customer.id,
+          invoice_date: '2020-02-02',
+          due_date: '2020-03-03',
+          invoice_no: '123',
+          reference_no: '123',
+          status: 'published',
+          invoice_message: 'Invoice message...',
+          terms_conditions: 'terms and conditions',
+          entries: [
+            {
+              item_id: item.id,
+              rate: 1,
+              quantity: 1,
+              discount: 1,
+            }
+          ]
+        });
+      expect(res.status).equals(200);
+    });
+  });
+
+  describe('POST: `/api/sales/invoices/:id`', () => {
+    it('Should `customer_id` be required.', async () => {
+      const res = await request()
+        .post('/api/sales/invoices/123')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'customer_id',
+        location: 'body',
+      });
+    });
+
+    it('Should `invoice_date` be required.', async () => {
+      const res = await request()
+        .post('/api/sales/invoices/123')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'invoice_date',
+        location: 'body',
+      });
+    });
+    
+
+    it('Should `status` be required.', async () => {
+      const res = await request()
+        .post('/api/sales/invoices/123')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'status',
+        location: 'body',
+      });
+    });
+
+    it('Should `entries.*.item_id` be required.', async () => {
+      const res = await request()
+        .post('/api/sales/invoices/123')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          entries: [{}],
+        });
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'entries[0].item_id',
+        location: 'body',
+      });
+    });
+
+    it('Should `entries.*.quantity` be required.', async () => {
+      const res = await request()
+        .post('/api/sales/invoices/123')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          entries: [{}],
+        });
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'entries[0].quantity',
+        location: 'body',
+      });
+    });
+
+    it('Should `entries.*.rate` be required.', async () => {
+      const res = await request()
+        .post('/api/sales/invoices/123')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          entries: [{}],
+        });
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'entries[0].rate',
+        location: 'body',
+      });
+    });
+
+    it('Should `customer_id` be exists on the storage.', async () => {
+      const customer = await tenantFactory.create('customer');
+      const saleInvoice = await tenantFactory.create('sale_invoice');
+
+      const res = await request()
+        .post(`/api/sales/invoices/${saleInvoice.id}`)
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          customer_id: 123,
+          invoice_date: '2020-02-02',
+          due_date: '2020-03-03',
+          invoice_no: '123',
+          reference_no: '123',
+          status: 'published',
+          invoice_message: 'Invoice message...',
+          terms_conditions: 'terms and conditions',
+          entries: [
+            {
+              item_id: 1,
+              rate: 1,
+              quantity: 1,
+              discount: 1,
+            }
+          ]
+        });
+
+      expect(res.status).equals(400);
+      expect(res.body.errors).include.something.deep.equals({
+        type: 'CUSTOMER.ID.NOT.EXISTS', code: 200,
+      });
+    });
+
+    it('Should `invoice_date` be bigger than `due_date`.', async () => {
+      
+    });
+
+    it('Should `invoice_no` be unique on the storage.', async () => {
+      const saleInvoice = await tenantFactory.create('sale_invoice', {
+        invoice_no: '123',
+      });
+      const res = await request()
+        .post('/api/sales/invoices')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          customer_id: 123,
+          invoice_date: '2020-02-02',
+          due_date: '2020-03-03',
+          invoice_no: '123',
+          reference_no: '123',
+          status: 'published',
+          invoice_message: 'Invoice message...',
+          terms_conditions: 'terms and conditions',
+          entries: [
+            {
+              item_id: 1,
+              rate: 1,
+              quantity: 1,
+              discount: 1,
+            }
+          ]
+        });
+
+      expect(res.status).equals(400);
+      expect(res.body.errors).include.something.deep.equals({
+        type: 'SALE.INVOICE.NUMBER.IS.EXISTS', code: 200
+      });
+    });
+
+    it('Should update the sale invoice details with associated entries.', async () => {
+      const saleInvoice = await tenantFactory.create('sale_invoice');
+      const customer = await tenantFactory.create('customer');
+      const item = await tenantFactory.create('item');
+
+      const res = await request()
+        .post(`/api/sales/invoices/${saleInvoice.id}`)
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          customer_id: customer.id,
+          invoice_date: '2020-02-02',
+          due_date: '2020-03-03',
+          invoice_no: '1',
+          reference_no: '123',
+          status: 'published',
+          invoice_message: 'Invoice message...',
+          terms_conditions: 'terms and conditions',
+          entries: [
+            {
+              item_id: item.id,
+              rate: 1,
+              quantity: 1,
+              discount: 1,
+            }
+          ]
+        });
+      expect(res.status).equals(200);
+    });
+  });
+
+  describe('DELETE: `/sales/invoices/:id`', () => {
+    it('Should retrieve sale invoice not found.', async () => {
+      const res = await request()
+        .delete('/api/sales/invoices/123')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      expect(res.status).equals(404);
+      expect(res.body.errors).include.something.deep.equals({
+        type: 'SALE.INVOICE.NOT.FOUND', code: 200,
+      });
+    });
+
+    it('Should delete the given sale invoice with assocaited entries.', async () => {
+      const saleInvoice = await tenantFactory.create('sale_invoice');
+      const saleInvoiceEntey = await tenantFactory.create('sale_invoice_entry', {
+        sale_invoice_id: saleInvoice.id,
+      });
+
+      const res = await request()
+        .delete(`/api/sales/invoices/${saleInvoice.id}`)
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      const storedSaleInvoice = await SaleInvoice.tenant().query().where('id', saleInvoice.id);
+      const storedSaleInvoiceEntry = await SaleInvoiceEntry.tenant().query().where('id', saleInvoiceEntey.id);
+
+      expect(res.status).equals(200);
+      expect(storedSaleInvoice.length).equals(0);
+      expect(storedSaleInvoiceEntry.length).equals(0);
+    });
+  });
+});
\ No newline at end of file
diff --git a/server/tests/routes/sales_receipts.test.js b/server/tests/routes/sales_receipts.test.js
new file mode 100644
index 000000000..4f9db1b38
--- /dev/null
+++ b/server/tests/routes/sales_receipts.test.js
@@ -0,0 +1,294 @@
+import { tenantWebsite, tenantFactory, loginRes } from '~/dbInit';
+import { request, expect } from '~/testInit';
+import { SaleReceipt } from '@/models';
+
+describe('route: `/sales/receipts`', () => {
+  describe('POST: `/sales/receipts`', () => {
+    it('Should `deposit_account_id` be required.', async () => {
+      const res = await request()
+        .post('/api/sales/receipts')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'deposit_account_id',
+        location: 'body',
+      });
+    });
+
+    it('Should `customer_id` be required.', async () => {
+      const res = await request()
+        .post('/api/sales/receipts')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'customer_id',
+        location: 'body',
+      });
+    });
+
+    it('should `receipt_date` be required.', async () => {
+      const res = await request()
+        .post('/api/sales/receipts')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      expect(res.status).equals(422);
+      expect(res.body.errors).include.something.deep.equals({
+        msg: 'Invalid value',
+        param: 'receipt_date',
+        location: 'body',
+      });
+    });
+
+    it('Should `entries.*.item_id` be required.', async () => {});
+
+    it('Should `deposit_account_id` be exists.', async () => {
+      const res = await request()
+        .post('/api/sales/receipts')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          deposit_account_id: 12220,
+          customer_id: 1,
+          receipt_date: '2020-02-02',
+          reference_no: '123',
+          entries: [
+            {
+              item_id: 1,
+              quantity: 1,
+              rate: 2,
+            },
+          ],
+        });
+
+      expect(res.status).equals(400);
+      expect(res.body.errors).include.something.deep.equals({
+        type: 'DEPOSIT.ACCOUNT.NOT.EXISTS',
+        code: 300,
+      });
+    });
+
+    it('Should `customer_id` be exists.', async () => {
+      const res = await request()
+        .post('/api/sales/receipts')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          deposit_account_id: 12220,
+          customer_id: 1001,
+          receipt_date: '2020-02-02',
+          reference_no: '123',
+          entries: [
+            {
+              item_id: 1,
+              quantity: 1,
+              rate: 2,
+            },
+          ],
+        });
+
+      expect(res.status).equals(400);
+      expect(res.body.errors).include.something.deep.equals({
+        type: 'CUSTOMER.ID.NOT.EXISTS',
+        code: 200,
+      });
+    });
+
+    it('Should all `entries.*.item_id` be exists on the storage.', async () => {
+      const res = await request()
+        .post('/api/sales/receipts')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          deposit_account_id: 12220,
+          customer_id: 1001,
+          receipt_date: '2020-02-02',
+          reference_no: '123',
+          entries: [
+            {
+              item_id: 1000,
+              quantity: 1,
+              rate: 2,
+            },
+          ],
+        });
+
+      expect(res.status).equals(400);
+      expect(res.body.errors).include.something.deep.equals({
+        type: 'ITEMS.IDS.NOT.EXISTS',
+        code: 400,
+      });
+    });
+
+    it('Should store the sale receipt details with entries to the storage.', async () => {
+      const item = await tenantFactory.create('item');
+      const customer = await tenantFactory.create('customer');
+      const account = await tenantFactory.create('account');
+
+      const res = await request()
+        .post('/api/sales/receipts')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          deposit_account_id: account.id,
+          customer_id: customer.id,
+          receipt_date: '2020-02-02',
+          reference_no: '123',
+          receipt_message: 'Receipt message...',
+          statement: 'Receipt statement...',
+          entries: [
+            {
+              item_id: item.id,
+              quantity: 1,
+              rate: 2,
+            },
+          ],
+        });
+
+      const storedSaleReceipt = await SaleReceipt.tenant()
+        .query()
+        .where('id', res.body.id)
+        .first();
+
+      expect(res.status).equals(200);
+      expect(storedSaleReceipt.depositAccountId).equals(account.id);
+      expect(storedSaleReceipt.referenceNo).equals('123');
+      expect(storedSaleReceipt.customerId).equals(customer.id);
+
+      expect(storedSaleReceipt.receiptMessage).equals('Receipt message...');
+      expect(storedSaleReceipt.statement).equals('Receipt statement...');
+    });
+  });
+
+  describe('DELETE: `/sales/receipts/:id`', () => {
+    it('Should the given sale receipt id be exists on the storage.', async () => {
+      const res = await request()
+        .delete('/api/sales/receipts/123')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      expect(res.status).equals(404);
+      expect(res.body.errors).include.something.deep.equals({
+        type: 'SALE.RECEIPT.NOT.FOUND',
+        code: 200,
+      });
+    });
+
+    it('Should delete the sale receipt with associated entries and journal transactions.', async () => {
+      const saleReceipt = await tenantFactory.create('sale_receipt');
+      const saleReceiptEntry = await tenantFactory.create(
+        'sale_receipt_entry',
+        {
+          sale_receipt_id: saleReceipt.id,
+        }
+      );
+      const res = await request()
+        .delete(`/api/sales/receipts/${saleReceipt.id}`)
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send();
+
+      const storedSaleReceipt = await SaleReceipt.tenant()
+        .query()
+        .where('id', saleReceipt.id);
+      const storedSaleReceiptEntries = await SaleReceipt.tenant()
+        .query()
+        .where('id', saleReceiptEntry.id);
+
+      expect(res.status).equals(200);
+      expect(storedSaleReceipt.length).equals(0);
+      expect(storedSaleReceiptEntries.length).equals(0);
+    });
+  });
+
+  describe('POST: `/sales/receipts/:id`', () => {
+    it('Should the given sale receipt id be exists on the storage.', async () => {
+      const res = await request()
+        .post('/api/sales/receipts/123')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          deposit_account_id: 123,
+          customer_id: 123,
+          receipt_date: '2020-02-02',
+          reference_no: '123',
+          receipt_message: 'Receipt message...',
+          statement: 'Receipt statement...',
+          entries: [
+            {
+              item_id: 123,
+              quantity: 1,
+              rate: 2,
+            },
+          ],
+        });
+
+      expect(res.status).equals(404);
+      expect(res.body.errors).include.something.deep.equals({
+        type: 'SALE.RECEIPT.NOT.FOUND',
+        code: 200,
+      });
+    });
+
+    it('Should update the sale receipt details with associated entries.', async () => {
+      const saleReceipt = await tenantFactory.create('sale_receipt');
+      const depositAccount = await tenantFactory.create('account');
+      const customer = await tenantFactory.create('customer');
+      const item = await tenantFactory.create('item');
+
+      const res = await request()
+        .post(`/api/sales/receipts/${saleReceipt.id}`)
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          deposit_account_id: depositAccount.id,
+          customer_id: customer.id,
+          receipt_date: '2020-02-02',
+          reference_no: '123',
+          receipt_message: 'Receipt message...',
+          statement: 'Receipt statement...',
+          entries: [
+            {
+              id: 100,
+              item_id: item.id,
+              quantity: 1,
+              rate: 2,
+            },
+          ],
+        });
+
+      expect(res.status).equals(400);
+      expect(res.body.errors).include.something.deep.equals({
+        type: 'ENTRIES.IDS.NOT.FOUND', code: 500,
+      });
+    });
+  });
+
+  describe('GET: `/sales/receipts`', () => {
+    it('Should response the custom view id not exists on the storage.', async () => {
+      const res = await request()
+        .get('/api/sales/receipts')
+        .set('x-access-token', loginRes.body.token)
+        .set('organization-id', tenantWebsite.organizationId)
+        .send({
+          
+        });
+
+      console.log(res.status, res.body);
+    });
+    
+    it('Should retrieve all sales receipts on the storage with pagination meta.', () => {
+
+    });
+  });
+});
diff --git a/server/tests/services/JournalPoster.test.js b/server/tests/services/JournalPoster.test.js
index 819dd6a03..e49f9c828 100644
--- a/server/tests/services/JournalPoster.test.js
+++ b/server/tests/services/JournalPoster.test.js
@@ -76,6 +76,16 @@ describe('JournalPoster', () => {
     });
   });
 
+  describe('setContactAccountBalance', () => {
+    it('Should increment balance amount after credit/debit entry.', () => {
+
+    });
+
+    it('Should decrement balance amount after credit/debit customer/vendor entry.', () => {
+      
+    });
+  });
+
   describe('saveEntries()', () => {
     it('Should save all stacked entries to the storage.', async () => {
       const journalEntries = new JournalPoster(accountsDepGraph);