diff --git a/client/.flowconfig b/client/.flowconfig
new file mode 100644
index 000000000..1fed44533
--- /dev/null
+++ b/client/.flowconfig
@@ -0,0 +1,11 @@
+[ignore]
+
+[include]
+
+[libs]
+
+[lints]
+
+[options]
+
+[strict]
diff --git a/client/package.json b/client/package.json
index f5dd2ccb1..9de51b5ae 100644
--- a/client/package.json
+++ b/client/package.json
@@ -40,6 +40,7 @@
     "eslint-plugin-react": "7.18.0",
     "eslint-plugin-react-hooks": "^1.6.1",
     "file-loader": "4.3.0",
+    "flow-bin": "^0.123.0",
     "formik": "^2.1.4",
     "fs-extra": "^8.1.0",
     "html-webpack-plugin": "4.0.0-beta.11",
@@ -54,6 +55,7 @@
     "moment": "^2.24.0",
     "node-sass": "^4.13.1",
     "optimize-css-assets-webpack-plugin": "5.0.3",
+    "p-progress": "^0.4.2",
     "pnp-webpack-plugin": "1.6.0",
     "postcss-flexbugs-fixes": "4.1.0",
     "postcss-loader": "3.0.0",
@@ -65,6 +67,7 @@
     "react-body-classname": "^1.3.1",
     "react-dev-utils": "^10.2.0",
     "react-dom": "^16.12.0",
+    "react-dropzone": "^11.0.1",
     "react-grid-system": "^6.2.3",
     "react-hook-form": "^4.9.4",
     "react-intl": "^3.12.0",
@@ -97,7 +100,8 @@
   "scripts": {
     "start": "PORT=8000 node scripts/start.js",
     "build": "node scripts/build.js",
-    "test": "node scripts/test.js"
+    "test": "node scripts/test.js",
+    "flow": "flow"
   },
   "eslintConfig": {
     "extends": "react-app"
@@ -115,6 +119,7 @@
     ]
   },
   "devDependencies": {
+    "@babel/preset-flow": "^7.9.0",
     "http-proxy-middleware": "^1.0.0",
     "redux-devtools": "^3.5.0"
   },
diff --git a/client/src/components/Dragzone.js b/client/src/components/Dragzone.js
new file mode 100644
index 000000000..d5331ef5f
--- /dev/null
+++ b/client/src/components/Dragzone.js
@@ -0,0 +1,77 @@
+import React, { useState, useMemo, useCallback, useEffect } from 'react'
+import { useDropzone } from 'react-dropzone'
+import { pullAt } from 'lodash';
+import classNames from 'classnames';
+import Icon from 'components/Icon';
+
+// const initialFile: {
+//   file: ?File,
+//   preview: string,
+//   metadata: ?object,
+//   uploaded: boolean,
+// };
+
+export default function Dropzone({
+  text = 'Drag/Drop files here or click here',
+  onDrop,
+  initialFiles = [],
+  onDeleteFile,
+  hint,
+  className,
+}) {
+  const [files, setFiles] = useState([]);
+
+  useEffect(() => {
+    setFiles([ ...initialFiles ]);
+  }, [initialFiles]);
+
+  const {getRootProps, getInputProps} = useDropzone({
+    accept: 'image/*',
+    onDrop: (acceptedFiles) => {
+      const _files = acceptedFiles.map((file) => ({
+        file,
+        preview: URL.createObjectURL(file),
+        uploaded: false,
+      }));
+      setFiles(_files);
+    }
+  });
+
+  const handleRemove = useCallback((index) => {
+    const deletedFile = files.splice(index, 1);
+    setFiles([...files]);
+    onDeleteFile && onDeleteFile(deletedFile);
+  }, [files, onDeleteFile]);
+
+  const thumbs = files.map((file, index) => (
+    <div className={'dropzone-thumb'} key={file.name}>
+      <div><img src={file.preview} /></div>
+      <button onClick={() => handleRemove(index)}>
+        <Icon icon={'times'} iconSize={12} />
+      </button>
+    </div>
+  ));
+
+  useEffect(() => () => {
+    files.forEach(file => URL.revokeObjectURL(file.preview));
+  }, [files, onDrop]);
+
+  useEffect(() => {
+    onDrop && onDrop(files);
+  }, [files, onDrop]);
+
+  return (
+    <section className={classNames('dropzone-container', className)}>
+      {(hint) && <div class="dropzone-hint">{ hint }</div>}
+
+      <div {...getRootProps({ className: 'dropzone' })}>
+        <input {...getInputProps()} />
+        <p>{ text }</p>
+      </div>
+
+      <div className={'dropzone-thumbs'}>
+        { thumbs }
+      </div>
+    </section>
+  );
+}
\ No newline at end of file
diff --git a/client/src/components/Items/ItemForm.js b/client/src/components/Items/ItemForm.js
index f9fa1ec46..38b109450 100644
--- a/client/src/components/Items/ItemForm.js
+++ b/client/src/components/Items/ItemForm.js
@@ -23,15 +23,34 @@ import Icon from 'components/Icon';
 import ItemCategoryConnect from 'connectors/ItemsCategory.connect';
 import MoneyInputGroup from 'components/MoneyInputGroup';
 import {useHistory} from 'react-router-dom';
+import Dragzone from 'components/Dragzone';
+import MediaConnect from 'connectors/Media.connect';
+import useMedia from 'hooks/useMedia';
 
 const ItemForm = ({
   requestSubmitItem,
+  
   accounts,
   categories,
+
+  requestSubmitMedia,
+  requestDeleteMedia,
 }) => {
   const [selectedAccounts, setSelectedAccounts] = useState({});
   const history = useHistory();
 
+  const {
+    files,
+    setFiles,
+    saveMedia,
+    deletedFiles,
+    setDeletedFiles,
+    deleteMedia,
+  } = useMedia({
+    saveCallback: requestSubmitMedia,
+    deleteCallback: requestDeleteMedia,
+  })
+
   const ItemTypeDisplay = useMemo(() => ([
     { value: null, label: 'Select Item Type' },
     { value: 'service', label: 'Service' },
@@ -85,15 +104,27 @@ const ItemForm = ({
       ...initialValues,
     },
     onSubmit: (values, { setSubmitting }) => {
-      requestSubmitItem(values).then((response) => {
-        AppToaster.show({
-          message: 'The_Items_has_been_Submit'
+      const saveItem = (mediaIds) => {
+        const formValues = { ...values, media_ids: mediaIds };
+
+        return requestSubmitItem(formValues).then((response) => {
+          AppToaster.show({
+            message: 'The_Items_has_been_submit'
+          });
+          setSubmitting(false);
+          history.push('/dashboard/items');
+        })
+        .catch((error) => {
+          setSubmitting(false);
         });
-        setSubmitting(false);
-        history.push('/dashboard/items');
-      })
-      .catch((error) => {
-        setSubmitting(false);
+      };
+
+      Promise.all([
+        saveMedia(),
+        deleteMedia(),
+      ]).then(([savedMediaResponses]) => {
+        const mediaIds = savedMediaResponses.map(res => res.data.media.id);
+        return saveItem(mediaIds);
       });
     }
   });
@@ -139,95 +170,126 @@ const ItemForm = ({
     setFieldValue(fieldKey, value);
   };
 
+  const initialAttachmentFiles = useMemo(() => {
+    return [];
+  }, []);
+
+  const handleDropFiles = useCallback((_files) => {
+    setFiles(_files.filter((file) => file.uploaded === false));
+  }, []);
+
+  const handleDeleteFile = useCallback((_deletedFiles) => {
+    _deletedFiles.forEach((deletedFile) => {
+      if (deletedFile.uploaded && deletedFile.metadata.id) {
+        setDeletedFiles([
+          ...deletedFiles, deletedFile.metadata.id,
+        ]);
+      }
+    });
+  }, [setDeletedFiles, deletedFiles]);  
+
   return (
     <div class='item-form'>
       <form onSubmit={handleSubmit}>
         <div class="item-form__primary-section">
-          <FormGroup
-            medium={true}
-            label={'Item Type'}
-            labelInfo={requiredSpan}
-            className={'form-group--item-type'}
-            intent={(errors.type && touched.type) && Intent.DANGER}
-            helperText={<ErrorMessage {...{errors, touched}} name="type" />}
-            inline={true}
-          >
-            <HTMLSelect
-              fill={true}
-              options={ItemTypeDisplay}
-              {...getFieldProps('type')}
-            />
-          </FormGroup>
+          <Row>
+            <Col xs={7}>
+              <FormGroup
+                medium={true}
+                label={'Item Type'}
+                labelInfo={requiredSpan}
+                className={'form-group--item-type'}
+                intent={(errors.type && touched.type) && Intent.DANGER}
+                helperText={<ErrorMessage {...{errors, touched}} name="type" />}
+                inline={true}
+              >
+                <HTMLSelect
+                  fill={true}
+                  options={ItemTypeDisplay}
+                  {...getFieldProps('type')}
+                />
+              </FormGroup>
 
-          <FormGroup
-            label={'Item Name'}
-            labelInfo={requiredSpan}
-            className={'form-group--item-name'}
-            intent={(errors.name && touched.name) && Intent.DANGER}
-            helperText={<ErrorMessage {...{errors, touched}} name="name" />}
-            inline={true}
-          >
-            <InputGroup
-              medium={true}
-              intent={(errors.name && touched.name) && Intent.DANGER}
-              {...getFieldProps('name')}
-            />
-          </FormGroup>
+              <FormGroup
+                label={'Item Name'}
+                labelInfo={requiredSpan}
+                className={'form-group--item-name'}
+                intent={(errors.name && touched.name) && Intent.DANGER}
+                helperText={<ErrorMessage {...{errors, touched}} name="name" />}
+                inline={true}
+              >
+                <InputGroup
+                  medium={true}
+                  intent={(errors.name && touched.name) && Intent.DANGER}
+                  {...getFieldProps('name')}
+                />
+              </FormGroup>
 
-          <FormGroup
-            label={'SKU'}
-            labelInfo={infoIcon}
-            className={'form-group--item-sku'}
-            intent={(errors.sku && touched.sku) && Intent.DANGER}
-            helperText={<ErrorMessage {...{errors, touched}} name="sku" />}
-            inline={true}
-          >
-            <InputGroup
-              medium={true}
-              intent={(errors.sku && touched.sku) && Intent.DANGER}
-              {...getFieldProps('sku')}
-            />
-          </FormGroup>
+              <FormGroup
+                label={'SKU'}
+                labelInfo={infoIcon}
+                className={'form-group--item-sku'}
+                intent={(errors.sku && touched.sku) && Intent.DANGER}
+                helperText={<ErrorMessage {...{errors, touched}} name="sku" />}
+                inline={true}
+              >
+                <InputGroup
+                  medium={true}
+                  intent={(errors.sku && touched.sku) && Intent.DANGER}
+                  {...getFieldProps('sku')}
+                />
+              </FormGroup>
 
-          <FormGroup
-            label={'Category'}
-            labelInfo={infoIcon}
-            inline={true}
-            intent={(errors.category_id && touched.category_id) && Intent.DANGER}
-            helperText={<ErrorMessage {...{errors, touched}} name="category" />}
-            className={classNames(
-              'form-group--select-list',
-              'form-group--category',
-              Classes.FILL,
-            )}
-          >
-            <Select
-              items={categories}
-              itemRenderer={categoryItem}
-              itemPredicate={filterAccounts}
-              popoverProps={{ minimal: true }}
-              onItemSelect={onItemAccountSelect('category_id')}
-            >
-              <Button
-                fill={true}
-                rightIcon='caret-down'
-                text={getSelectedAccountLabel('category_id', 'Select category')}
-              />
-            </Select>
-          </FormGroup>
+              <FormGroup
+                label={'Category'}
+                labelInfo={infoIcon}
+                inline={true}
+                intent={(errors.category_id && touched.category_id) && Intent.DANGER}
+                helperText={<ErrorMessage {...{errors, touched}} name="category" />}
+                className={classNames(
+                  'form-group--select-list',
+                  'form-group--category',
+                  Classes.FILL,
+                )}
+              >
+                <Select
+                  items={categories}
+                  itemRenderer={categoryItem}
+                  itemPredicate={filterAccounts}
+                  popoverProps={{ minimal: true }}
+                  onItemSelect={onItemAccountSelect('category_id')}
+                >
+                  <Button
+                    fill={true}
+                    rightIcon='caret-down'
+                    text={getSelectedAccountLabel('category_id', 'Select category')}
+                  />
+                </Select>
+              </FormGroup>
 
-          <FormGroup
-            label={' '}
-            inline={true}
-            className={'form-group--active'}
-          >
-            <Checkbox
-              inline={true}
-              label={'Active'}
-              defaultChecked={values.active}
-              {...getFieldProps('active')}
-            />
-          </FormGroup>
+              <FormGroup
+                label={' '}
+                inline={true}
+                className={'form-group--active'}
+              >
+                <Checkbox
+                  inline={true}
+                  label={'Active'}
+                  defaultChecked={values.active}
+                  {...getFieldProps('active')}
+                />
+              </FormGroup>
+            </Col>
+
+            <Col xs={3}>
+              <Dragzone
+                initialFiles={initialAttachmentFiles}
+                onDrop={handleDropFiles}
+                onDeleteFile={handleDeleteFile}
+                hint={'Attachments: Maxiumum size: 20MB'}
+                className={'mt2'} />
+            </Col>
+          </Row>
         </div>
 
         <Row gutterWidth={16} className={'item-form__accounts-section'}>
@@ -258,8 +320,7 @@ const ItemForm = ({
               intent={(errors.sell_account_id && touched.sell_account_id) && Intent.DANGER}
               helperText={<ErrorMessage {...{errors, touched}} name="sell_account_id" />}
               className={classNames(
-                'form-group--sell-account',
-                'form-group--select-list',
+                'form-group--sell-account', 'form-group--select-list',
                 Classes.FILL)}
             >
               <Select
@@ -392,4 +453,5 @@ export default compose(
   AccountsConnect,
   ItemsConnect,
   ItemCategoryConnect,
+  MediaConnect,
 )(ItemForm);
\ No newline at end of file
diff --git a/client/src/connectors/ManualJournals.connect.js b/client/src/connectors/ManualJournals.connect.js
index 026d42ec1..6f543ce54 100644
--- a/client/src/connectors/ManualJournals.connect.js
+++ b/client/src/connectors/ManualJournals.connect.js
@@ -14,6 +14,7 @@ import {
 const mapStateToProps = (state, props) => ({
   views: getResourceViews(state, 'manual_journals'),
   manualJournals: getManualJournalsItems(state, state.manualJournals.currentViewId),
+  manualJournalsItems: state.manualJournals.items,
   tableQuery: state.manualJournals.tableQuery,
   manualJournalsLoading: state.manualJournals.loading,
 });
diff --git a/client/src/connectors/Media.connect.js b/client/src/connectors/Media.connect.js
new file mode 100644
index 000000000..0917b6f73
--- /dev/null
+++ b/client/src/connectors/Media.connect.js
@@ -0,0 +1,16 @@
+import {connect} from 'react-redux';
+import {
+  submitMedia,
+  deleteMedia,
+} from 'store/media/media.actions';
+
+export const mapStateToProps = (state, props) => ({
+
+});
+
+export const mapDispatchToProps = (dispatch) => ({
+  requestSubmitMedia: (form, config) => dispatch(submitMedia({ form, config })),
+  requestDeleteMedia: (id) => dispatch(deleteMedia({ id })),
+});
+
+export default connect(mapStateToProps, mapDispatchToProps);
\ No newline at end of file
diff --git a/client/src/containers/Dashboard/Accounting/MakeJournalEntriesFooter.js b/client/src/containers/Dashboard/Accounting/MakeJournalEntriesFooter.js
index f66e9320b..bd2549ace 100644
--- a/client/src/containers/Dashboard/Accounting/MakeJournalEntriesFooter.js
+++ b/client/src/containers/Dashboard/Accounting/MakeJournalEntriesFooter.js
@@ -6,7 +6,7 @@ import {
 import { FormattedList } from 'react-intl';
 
 export default function MakeJournalEntriesFooter({
-  formik,
+  formik: { isSubmitting },
   onSubmitClick,
   onCancelClick,
 }) {
@@ -14,7 +14,7 @@ export default function MakeJournalEntriesFooter({
     <div>
       <div class="form__floating-footer">
         <Button
-          disabled={formik.isSubmitting}
+          disabled={isSubmitting}
           intent={Intent.PRIMARY}
           name={'save'}
           onClick={() => {
@@ -24,7 +24,7 @@ export default function MakeJournalEntriesFooter({
         </Button>
 
         <Button
-          disabled={formik.isSubmitting}
+          disabled={isSubmitting}
           intent={Intent.PRIMARY}
           className={'ml1'}
           name={'save_and_new'}
@@ -35,7 +35,7 @@ export default function MakeJournalEntriesFooter({
         </Button>
 
         <Button
-          disabled={formik.isSubmitting}
+          disabled={isSubmitting}
           className={'button-secondary ml1'}
           onClick={() => {
             onSubmitClick({ publish: false, redirect: false }); 
diff --git a/client/src/containers/Dashboard/Accounting/MakeJournalEntriesForm.js b/client/src/containers/Dashboard/Accounting/MakeJournalEntriesForm.js
index ea75b5563..7240aeeba 100644
--- a/client/src/containers/Dashboard/Accounting/MakeJournalEntriesForm.js
+++ b/client/src/containers/Dashboard/Accounting/MakeJournalEntriesForm.js
@@ -1,5 +1,10 @@
-import React, {useMemo, useState, useEffect, useCallback} from 'react';
+import React, {useMemo, useState, useEffect, useRef, useCallback} from 'react';
 import * as Yup from 'yup';
+import {
+  ProgressBar,
+  Classes,
+  Intent,
+} from '@blueprintjs/core';
 import MakeJournalEntriesHeader from './MakeJournalEntriesHeader';
 import MakeJournalEntriesFooter from './MakeJournalEntriesFooter';
 import MakeJournalEntriesTable from './MakeJournalEntriesTable';
@@ -7,12 +12,18 @@ import {useFormik} from "formik";
 import MakeJournalEntriesConnect from 'connectors/MakeJournalEntries.connect';
 import AccountsConnect from 'connectors/Accounts.connector';
 import DashboardConnect from 'connectors/Dashboard.connector';
-import {compose} from 'utils';
+import {compose, saveFilesInAsync} from 'utils';
 import moment from 'moment';
 import AppToaster from 'components/AppToaster';
 import {pick} from 'lodash';
+import Dragzone from 'components/Dragzone';
+import MediaConnect from 'connectors/Media.connect';
+import classNames from 'classnames';
+import ManualJournalsConnect from 'connectors/ManualJournals.connect';
+import useMedia from 'hooks/useMedia';
 
 function MakeJournalEntriesForm({
+  requestSubmitMedia,
   requestMakeJournalEntries,
   requestEditManualJournal,
   changePageTitle,
@@ -20,7 +31,21 @@ function MakeJournalEntriesForm({
   editJournal,
   onFormSubmit,
   onCancelForm,
+
+  requestDeleteMedia,
+  manualJournalsItems
 }) {
+  const { setFiles, saveMedia, deletedFiles, setDeletedFiles, deleteMedia } = useMedia({
+    saveCallback: requestSubmitMedia,
+    deleteCallback: requestDeleteMedia,
+  });
+  const handleDropFiles = useCallback((_files) => {
+    setFiles(_files.filter((file) => file.uploaded === false));
+  }, []);
+
+  const savedMediaIds = useRef([]);
+  const clearSavedMediaIds = () => { savedMediaIds.current = []; }
+
   useEffect(() => {
     if (editJournal && editJournal.id) {
       changePageTitle('Edit Journal');
@@ -61,7 +86,7 @@ function MakeJournalEntriesForm({
     note: '',
   }), []);
 
-  const initialValues = useMemo(() => ({
+  const defaultInitialValues = useMemo(() => ({
     journal_number: '',
     date: moment(new Date()).format('YYYY-MM-DD'),
     description: '',
@@ -74,20 +99,33 @@ function MakeJournalEntriesForm({
     ],
   }), [defaultEntry]);
 
+  const initialValues = useMemo(() => ({
+    ...(editJournal) ? {
+      ...pick(editJournal, Object.keys(defaultInitialValues)),
+      entries: editJournal.entries.map((entry) => ({
+        ...pick(entry, Object.keys(defaultEntry)),
+      })),
+    } : {
+      ...defaultInitialValues,
+    }
+  }), [editJournal, defaultInitialValues, defaultEntry]);
+
+  const initialAttachmentFiles = useMemo(() => {
+    return editJournal && editJournal.media
+      ? editJournal.media.map((attach) => ({
+        preview: attach.attachment_file,
+        uploaded: true,
+        metadata: { ...attach },
+      })) : [];
+  }, [editJournal]);
+
   const formik = useFormik({
     enableReinitialize: true,
     validationSchema,
     initialValues: {
-      ...(editJournal) ? {
-        ...pick(editJournal, Object.keys(initialValues)),
-        entries: editJournal.entries.map((entry) => ({
-          ...pick(entry, Object.keys(defaultEntry)),
-        }))
-      } : {
-        ...initialValues,
-      }
+      ...initialValues,
     },
-    onSubmit: (values, actions) => {
+    onSubmit: async (values, actions) => {
       const entries = values.entries.filter((entry) => (
         (entry.credit || entry.debit)
       ));
@@ -99,6 +137,7 @@ function MakeJournalEntriesForm({
       const totalCredit = getTotal('credit');
       const totalDebit = getTotal('debit');
 
+      // Validate the total credit should be eqials total debit.
       if (totalCredit !== totalDebit) {
         AppToaster.show({
           message: 'credit_and_debit_not_equal',
@@ -108,29 +147,51 @@ function MakeJournalEntriesForm({
       }
       const form = { ...values, status: payload.publish, entries };
 
-      if (editJournal && editJournal.id) {
-        requestEditManualJournal(editJournal.id, form)
-          .then((response) => {
-            AppToaster.show({
-              message: 'manual_journal_has_been_edited',
-            }); 
-            actions.setSubmitting(false);
-            saveInvokeSubmit({ action: 'update', ...payload });
-          }).catch((error) => {
-            actions.setSubmitting(false);
-          });
-      } else {
-        requestMakeJournalEntries(form)
-          .then((response) => {
-            AppToaster.show({
-              message: 'manual_journal_has_been_submit',
-            }); 
-            actions.setSubmitting(false);
-            saveInvokeSubmit({ action: 'new', ...payload });
-          }).catch((error) => {
-            actions.setSubmitting(false);
-          });
-      }
+      const saveJournal = (mediaIds) => new Promise((resolve, reject) => {
+        const requestForm = { ...form, media_ids: mediaIds };
+
+        if (editJournal && editJournal.id) {
+          requestEditManualJournal(editJournal.id, requestForm)
+            .then((response) => {
+              AppToaster.show({
+                message: 'manual_journal_has_been_edited',
+              }); 
+              actions.setSubmitting(false);
+              saveInvokeSubmit({ action: 'update', ...payload });
+              clearSavedMediaIds([]);
+              resolve(response);
+            }).catch((error) => {
+              actions.setSubmitting(false);
+              reject(error);
+            });
+        } else {
+          requestMakeJournalEntries(requestForm)
+            .then((response) => {
+              AppToaster.show({
+                message: 'manual_journal_has_been_submit',
+              }); 
+              actions.setSubmitting(false);
+              saveInvokeSubmit({ action: 'new', ...payload });
+              clearSavedMediaIds();
+              resolve(response);
+            }).catch((error) => {
+              actions.setSubmitting(false);
+              reject(error);
+            });
+        }
+      });
+
+      Promise.all([
+        saveMedia(),
+        deleteMedia(),
+      ]).then(([savedMediaResponses]) => {
+        const mediaIds = savedMediaResponses.map(res => res.data.media.id);
+        savedMediaIds.current = mediaIds;
+
+        return savedMediaResponses;
+      }).then(() => {
+        return saveJournal(savedMediaIds.current);
+      });
     },
   });
 
@@ -143,22 +204,45 @@ function MakeJournalEntriesForm({
     onCancelForm && onCancelForm(payload); 
   }, [onCancelForm]);
 
+  const handleDeleteFile = useCallback((_deletedFiles) => {
+    _deletedFiles.forEach((deletedFile) => {
+      if (deletedFile.uploaded && deletedFile.metadata.id) {
+        setDeletedFiles([
+          ...deletedFiles, deletedFile.metadata.id,
+        ]);
+      }
+    });
+  }, [setDeletedFiles, deletedFiles]);  
+
   return (
     <div class="make-journal-entries">
       <form onSubmit={formik.handleSubmit}>
         <MakeJournalEntriesHeader formik={formik} />
-        <MakeJournalEntriesTable formik={formik} defaultRow={defaultEntry} />
+
+        <MakeJournalEntriesTable
+          initialValues={initialValues}
+          formik={formik}
+          defaultRow={defaultEntry} />
+
         <MakeJournalEntriesFooter
           formik={formik}
           onSubmitClick={handleSubmitClick}
           onCancelClick={handleCancelClick} />
       </form>
+
+      <Dragzone
+        initialFiles={initialAttachmentFiles}
+        onDrop={handleDropFiles}
+        onDeleteFile={handleDeleteFile}
+        hint={'Attachments: Maxiumum size: 20MB'} />
     </div>
   );
 }
 
 export default compose(
+  ManualJournalsConnect,
   MakeJournalEntriesConnect,
   AccountsConnect,
   DashboardConnect,
+  MediaConnect,
 )(MakeJournalEntriesForm);
\ No newline at end of file
diff --git a/client/src/containers/Dashboard/Accounting/MakeJournalEntriesPage.js b/client/src/containers/Dashboard/Accounting/MakeJournalEntriesPage.js
index 1cda2149c..bd58923e9 100644
--- a/client/src/containers/Dashboard/Accounting/MakeJournalEntriesPage.js
+++ b/client/src/containers/Dashboard/Accounting/MakeJournalEntriesPage.js
@@ -1,6 +1,6 @@
 import React, {useMemo, useCallback} from 'react';
 import { useParams, useHistory } from 'react-router-dom';
-import { useAsync } from 'react-use';
+import useAsync from 'hooks/async';
 import MakeJournalEntriesForm from './MakeJournalEntriesForm';
 import DashboardInsider from 'components/Dashboard/DashboardInsider';
 import DashboardConnect from 'connectors/Dashboard.connector';
@@ -22,6 +22,7 @@ function MakeJournalEntriesPage({
       (id) && fetchManualJournal(id),
     ]);
   });
+
   const editJournal = useMemo(() =>
     getManualJournal(id) || null,
     [getManualJournal, id]);
diff --git a/client/src/containers/Dashboard/Accounting/MakeJournalEntriesTable.js b/client/src/containers/Dashboard/Accounting/MakeJournalEntriesTable.js
index 9cfdc041e..396a704a2 100644
--- a/client/src/containers/Dashboard/Accounting/MakeJournalEntriesTable.js
+++ b/client/src/containers/Dashboard/Accounting/MakeJournalEntriesTable.js
@@ -1,4 +1,4 @@
-import React, {useState, useMemo, useCallback} from 'react';
+import React, {useState, useMemo, useEffect, useCallback} from 'react';
 import {
   Button,
   Intent,
@@ -74,34 +74,36 @@ const NoteCellRenderer = (chainedComponent) => (props) => {
  * Make journal entries table component.
  */
 function MakeJournalEntriesTable({
-  formik,
+  formik: { errors, values, setFieldValue },
   accounts,
   onClickRemoveRow,
   onClickAddNewRow,
   defaultRow,
+  initialValues,
 }) {
-  const [rows, setRow] = useState([
-    ...formik.values.entries.map((e) => ({ ...e, rowType: 'editor'})),
-    defaultRow,
-    defaultRow,
-  ]);
+  const [rows, setRow] = useState([]);
+
+  useEffect(() => { 
+    setRow([
+      ...initialValues.entries.map((e) => ({ ...e, rowType: 'editor'})),
+      defaultRow,
+      defaultRow,
+    ])
+  }, [initialValues, defaultRow])
 
   // Handles update datatable data.
   const handleUpdateData = useCallback((rowIndex, columnId, value) => {
     const newRows = rows.map((row, index) => {
       if (index === rowIndex) {
-        return {
-          ...rows[rowIndex],
-          [columnId]: value,
-        };
+        return { ...rows[rowIndex], [columnId]: value };
       }
       return { ...row };
     });
     setRow(newRows);
-    formik.setFieldValue('entries', newRows.map(row => ({
+    setFieldValue('entries', newRows.map(row => ({
       ...omit(row, ['rowType']),
     })));
-  }, [rows, formik]);
+  }, [rows, setFieldValue]);
 
   // Handles click remove datatable row.
   const handleRemoveRow = useCallback((rowIndex) => {
@@ -109,12 +111,12 @@ function MakeJournalEntriesTable({
     const newRows = rows.filter((row, index) => index !== removeIndex);
     
     setRow([ ...newRows ]);
-    formik.setFieldValue('entries', newRows
+    setFieldValue('entries', newRows
       .filter(row => row.rowType === 'editor')
       .map(row => ({ ...omit(row, ['rowType']) })
     ));
     onClickRemoveRow && onClickRemoveRow(removeIndex);
-  }, [rows, formik, onClickRemoveRow]);
+  }, [rows, setFieldValue, onClickRemoveRow]);
 
   // Memorized data table columns.
   const columns = useMemo(() => [
@@ -196,7 +198,7 @@ function MakeJournalEntriesTable({
         rowClassNames={rowClassNames}
         payload={{
           accounts,
-          errors: formik.errors.entries || [],
+          errors: errors.entries || [],
           updateData: handleUpdateData,
           removeRow: handleRemoveRow,
         }}/>
diff --git a/client/src/containers/Dashboard/FinancialStatements/BalanceSheet/BalanceSheet.js b/client/src/containers/Dashboard/FinancialStatements/BalanceSheet/BalanceSheet.js
index 526fb3181..b40228332 100644
--- a/client/src/containers/Dashboard/FinancialStatements/BalanceSheet/BalanceSheet.js
+++ b/client/src/containers/Dashboard/FinancialStatements/BalanceSheet/BalanceSheet.js
@@ -34,7 +34,7 @@ function BalanceSheet({
     await Promise.all([
       fetchBalanceSheet({ ...query }),
     ]);
-  });
+  }, false);
 
   // Handle fetch the data of balance sheet.
   const handleFetchData = useCallback(() => { fetchHook.execute(); }, [fetchHook]);
diff --git a/client/src/containers/Dashboard/FinancialStatements/BalanceSheet/BalanceSheetTable.js b/client/src/containers/Dashboard/FinancialStatements/BalanceSheet/BalanceSheetTable.js
index bf34d43ae..33fb699f9 100644
--- a/client/src/containers/Dashboard/FinancialStatements/BalanceSheet/BalanceSheetTable.js
+++ b/client/src/containers/Dashboard/FinancialStatements/BalanceSheet/BalanceSheetTable.js
@@ -9,9 +9,10 @@ import {
   compose,
   defaultExpanderReducer,
 } from 'utils';
+import SettingsConnect from 'connectors/Settings.connect';
 
 function BalanceSheetTable({
-  companyName,
+  organizationSettings,
   balanceSheetAccounts,
   balanceSheetColumns,
   balanceSheetQuery,
@@ -110,7 +111,7 @@ function BalanceSheetTable({
 
   return (
     <FinancialSheet
-      companyName={companyName}
+      companyName={organizationSettings.name}
       sheetType={'Balance Sheet'}
       fromDate={balanceSheetQuery.from_date}
       toDate={balanceSheetQuery.to_date}
@@ -122,8 +123,9 @@ function BalanceSheetTable({
         columns={columns}
         data={balanceSheetAccounts}
         onFetchData={handleFetchData}
+        expanded={expandedRows}
         expandSubRows={true}
-        expanded={expandedRows} />
+        noInitialFetch={true} />
     </FinancialSheet>
   );
 }
@@ -131,4 +133,5 @@ function BalanceSheetTable({
 export default compose(
   BalanceSheetConnect,
   BalanceSheetTableConnect,
+  SettingsConnect,
 )(BalanceSheetTable);
\ No newline at end of file
diff --git a/client/src/containers/Dashboard/FinancialStatements/Journal/JournalTable.js b/client/src/containers/Dashboard/FinancialStatements/Journal/JournalTable.js
index 039a143a4..c0eec29ab 100644
--- a/client/src/containers/Dashboard/FinancialStatements/Journal/JournalTable.js
+++ b/client/src/containers/Dashboard/FinancialStatements/Journal/JournalTable.js
@@ -89,7 +89,8 @@ function JournalSheetTable({
         data={data}
         onFetchData={handleFetchData}
         noResults={"This report does not contain any data."}
-        expanded={expandedRows} />
+        expanded={expandedRows}
+        noInitialFetch={true} />
     </FinancialSheet>
   );
 }
diff --git a/client/src/containers/Dashboard/FinancialStatements/ProfitLossSheet/ProfitLossSheetTable.js b/client/src/containers/Dashboard/FinancialStatements/ProfitLossSheet/ProfitLossSheetTable.js
index 08ffbf19f..b41baf4ed 100644
--- a/client/src/containers/Dashboard/FinancialStatements/ProfitLossSheet/ProfitLossSheetTable.js
+++ b/client/src/containers/Dashboard/FinancialStatements/ProfitLossSheet/ProfitLossSheetTable.js
@@ -126,7 +126,8 @@ function ProfitLossSheetTable({
         data={profitLossTableRows}
         onFetchData={handleFetchData}
         expanded={expandedRows}
-        rowClassNames={rowClassNames} />
+        rowClassNames={rowClassNames}
+        noInitialFetch={true} />
     </FinancialSheet>
   );
 }
diff --git a/client/src/hooks/useMedia.js b/client/src/hooks/useMedia.js
new file mode 100644
index 000000000..ab9326026
--- /dev/null
+++ b/client/src/hooks/useMedia.js
@@ -0,0 +1,59 @@
+import React, { useState, useRef, useMemo, useCallback } from 'react';
+import {
+  ProgressBar,
+  Classes,
+  Intent,
+} from '@blueprintjs/core';
+import classNames from 'classnames';
+import AppToaster from 'components/AppToaster';
+import { saveFilesInAsync } from 'utils';
+
+const useMedia = ({ saveCallback, deleteCallback }) => {
+  const [files, setFiles] = useState([]);
+  const [deletedFiles, setDeletedFiles] = useState([]);
+  const toastKey = useRef(0);
+
+  const openProgressToast = useCallback((amount) => ({
+    message: (
+      <ProgressBar
+        className={classNames("toast-progress", {
+          [Classes.PROGRESS_NO_STRIPES]: amount >= 100,
+        })}
+        intent={amount < 100 ? Intent.PRIMARY : Intent.SUCCESS}
+        value={amount / 100}
+      />
+    ),
+  }), []);
+
+  const saveMedia = useCallback(() => { 
+    const notUploadedFiles = files.filter((file) => file.uploaded === false);
+
+    if (notUploadedFiles.length > 0) {
+      toastKey.current = AppToaster.show(openProgressToast(0));
+
+      const saveAction =  (formData, attachment, progressCallback) => {
+        return saveCallback(formData, {
+          onUploadProgress: (progress) => { progressCallback(progress); }
+        }).then((res) => {
+          attachment.uploaded = true;
+          return res;
+        });
+      };
+      return saveFilesInAsync(notUploadedFiles, saveAction).onProgress((progress) => {
+        if (progress > 0) {
+          AppToaster.show(openProgressToast(progress * 100), toastKey.current);
+        }
+      });
+    }
+    return Promise.resolve([]);
+  }, [files, openProgressToast, saveCallback]);
+
+  const deleteMedia = useCallback(() => {
+    return deletedFiles.length > 0
+      ? deleteCallback(deletedFiles) : Promise.resolve();
+  }, [deletedFiles, deleteCallback]);
+
+  return { files, setFiles, saveMedia, deletedFiles, setDeletedFiles, deleteMedia };
+}
+
+export default useMedia;
\ No newline at end of file
diff --git a/client/src/services/ApiService.js b/client/src/services/ApiService.js
index a266a0948..d6c09c019 100644
--- a/client/src/services/ApiService.js
+++ b/client/src/services/ApiService.js
@@ -6,8 +6,8 @@ export default {
     return axios.get(`/api/${resource}`, params);
   },
 
-  post(resource, params) {
-    return axios.post(`/api/${resource}`, params);
+  post(resource, params, config) {
+    return axios.post(`/api/${resource}`, params, config);
   },
 
   update(resource, slug, params) {
@@ -21,4 +21,4 @@ export default {
   delete(resource, params) {
     return axios.delete(`/api/${resource}`, params);
   }
-};
+};
\ No newline at end of file
diff --git a/client/src/store/manualJournals/manualJournals.reducers.js b/client/src/store/manualJournals/manualJournals.reducers.js
index 0a5d1471b..39768d3d1 100644
--- a/client/src/store/manualJournals/manualJournals.reducers.js
+++ b/client/src/store/manualJournals/manualJournals.reducers.js
@@ -11,27 +11,32 @@ const initialState = {
   tableQuery: {},
 };
 
+const defaultJournal = {
+  entries: [],
+};
+
 const reducer = createReducer(initialState, {
   
   [t.MANUAL_JOURNAL_SET]: (state, action) => {
     const { id, manualJournal } = action.payload;
-    state.items[id] = manualJournal;
+    state.items[id] = { ...defaultJournal, ...manualJournal };
   },
 
   [t.MANUAL_JOURNAL_PUBLISH]: (state, action) => {
     const { id } = action.payload;
     const item = state.items[id] || {};
 
-    state.items[id] = {
-      ...item, status: 1,
-    };
+    state.items[id] = { ...item, status: 1 };
   },
 
   [t.MANUAL_JOURNALS_ITEMS_SET]: (state, action) => {
     const _manual_journals = {};
 
     action.manual_journals.forEach((manual_journal) => {
-      _manual_journals[manual_journal.id] = manual_journal;
+      _manual_journals[manual_journal.id] = {
+        ...defaultJournal,
+        ...manual_journal,
+      };
     });
     state.items = {
       ...state.items,
diff --git a/client/src/store/media/media.actions.js b/client/src/store/media/media.actions.js
new file mode 100644
index 000000000..650248b29
--- /dev/null
+++ b/client/src/store/media/media.actions.js
@@ -0,0 +1,13 @@
+import ApiService from "services/ApiService"
+
+export const submitMedia = ({ form, config }) => {
+  return (dispatch) => {
+    return ApiService.post('media/upload', form, config);
+  };
+};
+
+export const deleteMedia = ({ id }) => {
+  return (dispatch) => {
+    return ApiService.delete('media', { params: { id } });
+  }
+};
\ No newline at end of file
diff --git a/client/src/store/media/media.reducers.js b/client/src/store/media/media.reducers.js
new file mode 100644
index 000000000..e69de29bb
diff --git a/client/src/store/media/media.types.js b/client/src/store/media/media.types.js
new file mode 100644
index 000000000..e69de29bb
diff --git a/client/src/store/settings/settings.reducer.js b/client/src/store/settings/settings.reducer.js
index 37e7c68e0..a11834310 100644
--- a/client/src/store/settings/settings.reducer.js
+++ b/client/src/store/settings/settings.reducer.js
@@ -3,7 +3,9 @@ import t from 'store/types';
 import { optionsArrayToMap } from 'utils';
 const initialState = {
   data: {
-    organization: {},
+    organization: {
+      name: 'Bigcapital, Limited Liabilities',
+    },
   },
 };
 
diff --git a/client/src/style/App.scss b/client/src/style/App.scss
index 0afc48c73..478273881 100644
--- a/client/src/style/App.scss
+++ b/client/src/style/App.scss
@@ -31,6 +31,7 @@ $pt-font-family: Noto Sans, -apple-system, BlinkMacSystemFont, Segoe UI, Roboto,
 @import 'components/data-table';
 @import 'components/dialog';
 @import 'components/custom-scrollbar';
+@import 'components/dragzone';
 
 // Pages
 @import 'pages/dashboard';
diff --git a/client/src/style/components/dragzone.scss b/client/src/style/components/dragzone.scss
new file mode 100644
index 000000000..78d626829
--- /dev/null
+++ b/client/src/style/components/dragzone.scss
@@ -0,0 +1,74 @@
+
+.dropzone{
+  flex: 1 1;
+  display: flex;
+  flex-direction: column;
+  align-items: center;
+  padding: 18px;
+  border-width: 1px;
+  border-color: #AFAFAF;
+  border-style: dashed;
+  color: #999;
+  outline: none;
+  transition: border .24s ease-in-out;  
+  font-size: 14px;
+
+  p{
+    margin: auto;
+  }
+}
+
+.dropzone-thumbs{
+  display: flex;
+  flex-direction: row;
+  margin-top: 15px;
+}
+
+.dropzone-thumb{
+  position: relative;
+  display: inline-block;
+  border-radius: 2px;
+  border: 1px solid #eaeaea;
+  margin-bottom: 8px;
+  margin-right: 8px;
+  width: 100px;
+  padding: 2px;
+
+  img{
+    display: block;
+    height: 100%;
+    width: auto;
+    max-width: 100%;
+  }
+
+  button{
+    height: 16px;
+    width: 16px;
+    color: #fff;
+    background: #db3737;
+    border: 0;
+    border-radius: 15px;
+    display: inline-block;
+    padding: 0;
+    position: absolute;
+    top: -5px;
+    left: -5px;
+    visibility: hidden;
+
+    .bp3-icon{
+      position: relative;
+      top: -3px;
+      left: 0px;
+    }
+  }
+
+  &:hover button{
+    visibility: visible;
+  }
+}
+
+.dropzone-hint{
+  font-size: 12px;
+  margin-bottom: 6px;
+  color: #777;
+}
\ No newline at end of file
diff --git a/client/src/style/pages/make-journal-entries.scss b/client/src/style/pages/make-journal-entries.scss
index a135bc1a3..dfae91cae 100644
--- a/client/src/style/pages/make-journal-entries.scss
+++ b/client/src/style/pages/make-journal-entries.scss
@@ -1,6 +1,8 @@
 
 .make-journal-entries{
   padding-bottom: 80px;
+  display: flex;
+  flex-direction: column;
 
   &__header{
     padding: 25px 27px 20px;
@@ -17,7 +19,7 @@
   }
 
   &__table{
-    padding: 15px;
+    padding: 15px 15px 0;
 
     .bp3-form-group{
       margin-bottom: 0;
@@ -154,4 +156,16 @@
     padding-left: 14px;
     padding-right: 14px;
   }
+
+  .dropzone-container{
+    align-self: end;
+  }
+
+  .dropzone{
+    
+    width: 300px;
+    height: 75px;
+
+    margin-right: 20px;
+  }
 }
diff --git a/client/src/utils.js b/client/src/utils.js
index 28701494c..a70822108 100644
--- a/client/src/utils.js
+++ b/client/src/utils.js
@@ -1,6 +1,7 @@
 import moment from 'moment';
 import _ from 'lodash';
 import Currency from 'js-money/lib/currency';
+import PProgress from 'p-progress';
 import accounting from 'accounting';
 
 
@@ -151,4 +152,22 @@ export const checkRequiredProperties = (obj, properties) => {
     const value = obj[prop];
     return (value === '' || value === null || value === undefined);
   })
-}
\ No newline at end of file
+}
+
+export const saveFilesInAsync = (files, actionCb, extraTasks) => {
+  const opers = [];
+
+  files.forEach((file) => {
+    const formData = new FormData();
+    formData.append('attachment', file.file);
+    const oper = new PProgress((resolve, reject, progress) => {
+      actionCb(formData, file, (requestProgress) => {
+        progress(requestProgress);
+      })
+      .then((data) => { resolve(data); })
+      .catch(error => { reject(error); })
+    });
+    opers.push(oper);
+  });
+  return PProgress.all(opers);
+}
diff --git a/server/.gitignore b/server/.gitignore
index 6d48990c8..b094bbba5 100644
--- a/server/.gitignore
+++ b/server/.gitignore
@@ -1,3 +1,4 @@
 /node_modules/
 /.env
-/.env.test
\ No newline at end of file
+/.env.test
+/storage
\ No newline at end of file
diff --git a/server/src/database/migrations/20190822214242_create_users_table.js b/server/src/database/migrations/20190822214242_create_users_table.js
index 5e2117e50..5b62e461c 100644
--- a/server/src/database/migrations/20190822214242_create_users_table.js
+++ b/server/src/database/migrations/20190822214242_create_users_table.js
@@ -10,6 +10,8 @@ exports.up = function (knex) {
     table.integer('role_id').unique();
     table.string('language');
     table.date('last_login_at');
+
+    table.date('invite_accepted_at');
     table.timestamps();
   });
 };
diff --git a/server/src/database/migrations/20200503032011_create_media_links_table.js b/server/src/database/migrations/20200503032011_create_media_links_table.js
new file mode 100644
index 000000000..52d5b4ca7
--- /dev/null
+++ b/server/src/database/migrations/20200503032011_create_media_links_table.js
@@ -0,0 +1,13 @@
+
+exports.up = function(knex) {
+  return knex.schema.createTable('media_links', table => {
+    table.increments();
+    table.string('model_name');
+    table.integer('media_id').unsigned();
+    table.integer('model_id').unsigned();
+  })
+};
+
+exports.down = function(knex) {
+  return knex.schema.dropTableIfExists('media_links');
+};
diff --git a/server/src/http/controllers/Accounting.js b/server/src/http/controllers/Accounting.js
index 34778d4dd..fbee86518 100644
--- a/server/src/http/controllers/Accounting.js
+++ b/server/src/http/controllers/Accounting.js
@@ -82,7 +82,7 @@ export default {
       const filter = {
         filter_roles: [],
         page: 1,
-        page_size: 10,
+        page_size: 999,
         ...req.query,
       };
       if (filter.stringified_filter_roles) {
@@ -90,8 +90,6 @@ export default {
       }
       const { Resource, View, ManualJournal } = req.models;
 
-      console.log(req.models);
-
       const errorReasons = [];
       const manualJournalsResource = await Resource.query()
         .where('name', 'manual_journals')
@@ -185,6 +183,8 @@ export default {
       check('entries.*.debit').optional({ nullable: true }).isNumeric().toInt(),
       check('entries.*.account_id').isNumeric().toInt(),
       check('entries.*.note').optional(),
+      check('media_ids').optional().isArray(),
+      check('media_ids.*').exists().isNumeric().toInt(),
     ],
     async handler(req, res) {
       const validationErrors = validationResult(req);
@@ -198,9 +198,10 @@ export default {
         date: new Date(),
         transaction_type: 'journal',
         reference: '',
+        media_ids: [],
         ...req.body,
       };
-      const { ManualJournal, Account } = req.models;
+      const { ManualJournal, Account, Media, MediaLink } = req.models;
 
       let totalCredit = 0;
       let totalDebit = 0;
@@ -233,6 +234,14 @@ export default {
 
       const storedAccountsIds = accounts.map((account) => account.id);
 
+      if (form.media_ids.length > 0) {
+        const storedMedia = await Media.query().whereIn('id', form.media_ids);
+        const notFoundMedia = difference(form.media_ids, storedMedia.map((m) => m.id));
+        
+        if (notFoundMedia.length > 0) {
+          errorReasons.push({ type: 'MEDIA.IDS.NOT.FOUND', code: 400, ids: notFoundMedia });
+        }
+      }
       if (difference(accountsIds, storedAccountsIds).length > 0) {
         errorReasons.push({ type: 'ACCOUNTS.IDS.NOT.FOUND', code: 200 });
       }
@@ -279,8 +288,22 @@ export default {
           journalPoster.credit(jouranlEntry);
         }
       });
+
+      // Save linked media to the journal model.
+      const bulkSaveMediaLink = [];
+
+      form.media_ids.forEach((mediaId) => {
+        const oper = MediaLink.query().insert({
+          model_name: 'Journal',
+          model_id: manualJournal.id,
+          media_id: mediaId,
+        });
+        bulkSaveMediaLink.push(oper);
+      });
+
       // Saves the journal entries and accounts balance changes.
       await Promise.all([
+        ...bulkSaveMediaLink,
         journalPoster.saveEntries(),
         (form.status) && journalPoster.saveBalance(),
       ]);
@@ -313,6 +336,9 @@ export default {
     },
   },
 
+  /**
+   * Edit the given manual journal.
+   */
   editManualJournal: {
     validation: [
       param('id').exists().isNumeric().toInt(),
@@ -326,6 +352,8 @@ export default {
       check('entries.*.debit').optional({ nullable: true }).isNumeric().toInt(),
       check('entries.*.account_id').isNumeric().toInt(),
       check('entries.*.note').optional(),
+      check('media_ids').optional().isArray(),
+      check('media_ids.*').isNumeric().toInt(),
     ],
     async handler(req, res) {
       const validationErrors = validationResult(req);
@@ -339,14 +367,17 @@ export default {
         date: new Date(),
         transaction_type: 'journal',
         reference: '',
+        media_ids: [],
         ...req.body,
       };
       const { id } = req.params;
       const {
-        ManualJournal, AccountTransaction, Account,
+        ManualJournal, AccountTransaction, Account, Media, MediaLink,
       } = req.models;
 
-      const manualJournal = await ManualJournal.query().where('id', id).first();
+      const manualJournal = await ManualJournal.query()
+        .where('id', id)
+        .withGraphFetched('media').first();
 
       if (!manualJournal) {
         return res.status(4040).send({
@@ -395,6 +426,16 @@ export default {
       if (difference(accountsIds, storedAccountsIds).length > 0) {
         errorReasons.push({ type: 'ACCOUNTS.IDS.NOT.FOUND', code: 200 });
       }
+
+      // Validate if media ids was not already exists on the storage.
+      if (form.media_ids.length > 0) {
+        const storedMedia = await Media.query().whereIn('id', form.media_ids);
+        const notFoundMedia = difference(form.media_ids, storedMedia.map((m) => m.id));
+
+        if (notFoundMedia.length > 0) {
+          errorReasons.push({ type: 'MEDIA.IDS.NOT.FOUND', code: 400, ids: notFoundMedia });
+        }
+      }
       if (errorReasons.length > 0) {
         return res.status(400).send({ errors: errorReasons });
       }
@@ -439,7 +480,23 @@ export default {
           journal.credit(jouranlEntry);
         }
       });
+
+      // Save links of new inserted media that associated to the journal model.
+      const journalMediaIds = manualJournal.media.map((m) => m.id);
+      const newInsertedMedia = difference(form.media_ids, journalMediaIds);
+      const bulkSaveMediaLink = [];
+
+      newInsertedMedia.forEach((mediaId) => {
+        const oper = MediaLink.query().insert({
+          model_name: 'Journal',
+          model_id: manualJournal.id,
+          media_id: mediaId,
+        });
+        bulkSaveMediaLink.push(oper);
+      });
+
       await Promise.all([
+        ...bulkSaveMediaLink,
         journal.deleteEntries(),
         journal.saveEntries(),
         journal.saveBalance(),
@@ -524,7 +581,9 @@ export default {
 
       const { id } = req.params;
       const manualJournal = await ManualJournal.query()
-        .where('id', id).first();
+        .where('id', id)
+        .withGraphFetched('media')
+        .first();
 
       if (!manualJournal) {
         return res.status(404).send({
@@ -564,7 +623,9 @@ export default {
       }
       const { id } = req.params;
       const {
-        ManualJournal, AccountTransaction,
+        ManualJournal,
+        AccountTransaction,
+        MediaLink,
       } = req.models;
       const manualJournal = await ManualJournal.query()
         .where('id', id).first();
@@ -583,6 +644,11 @@ export default {
       journal.loadEntries(transactions);
       journal.removeEntries();
 
+      await MediaLink.query()
+        .where('model_name', 'Journal')
+        .where('model_id', manualJournal.id)
+        .delete();
+
       await ManualJournal.query()
         .where('id', manualJournal.id)
         .delete();
@@ -678,7 +744,7 @@ export default {
         });
       }
       const filter = { ...req.query };
-      const { ManualJournal, AccountTransaction } = req.models;
+      const { ManualJournal, AccountTransaction, MediaLink } = req.models;
 
       const manualJournals = await ManualJournal.query()
         .whereIn('id', filter.ids);
@@ -699,6 +765,11 @@ export default {
       journal.loadEntries(transactions);
       journal.removeEntries();
 
+      await MediaLink.query()
+        .where('model_name', 'Journal')
+        .whereIn('model_id', filter.ids)
+        .delete();
+
       await ManualJournal.query()
         .whereIn('id', filter.ids).delete();
 
diff --git a/server/src/http/controllers/Items.js b/server/src/http/controllers/Items.js
index 9212faec9..14368f200 100644
--- a/server/src/http/controllers/Items.js
+++ b/server/src/http/controllers/Items.js
@@ -68,6 +68,9 @@ export default {
       check('custom_fields.*.value').exists(),
 
       check('note').optional(),
+
+      check('media_ids').optional().isArray(),
+      check('media_ids.*').exists().isNumeric().toInt(),
     ],
     async handler(req, res) {
       const validationErrors = validationResult(req);
diff --git a/server/src/http/controllers/Media.js b/server/src/http/controllers/Media.js
index 5cfbc5822..d3ae4bbb5 100644
--- a/server/src/http/controllers/Media.js
+++ b/server/src/http/controllers/Media.js
@@ -119,7 +119,7 @@ export default {
           code: 'validation_error', ...validationErrors,
         });
       }
-      const { Media } = req.models;
+      const { Media, MediaLink } = req.models;
       const { id } = req.params;
       const media = await Media.query().where('id', id).first();
 
@@ -137,6 +137,8 @@ export default {
       } catch (error) {
         Logger.log('error', 'Delete item attachment file delete failed.', { error });
       }
+
+      await MediaLink.query().where('media_id', media.id).delete();
       await Media.query().where('id', media.id).delete();
 
       return res.status(200).send();
diff --git a/server/src/models/ManualJournal.js b/server/src/models/ManualJournal.js
index 837abca08..2ec212a2c 100644
--- a/server/src/models/ManualJournal.js
+++ b/server/src/models/ManualJournal.js
@@ -1,3 +1,4 @@
+import { Model } from 'objection';
 import TenantModel from '@/models/TenantModel';
 
 export default class ManualJournal extends TenantModel {
@@ -7,4 +8,26 @@ export default class ManualJournal extends TenantModel {
   static get tableName() {
     return 'manual_journals';
   }
+
+  /**
+   * Relationship mapping.
+   */
+  static get relationMappings() {
+    const Media = require('@/models/Media');
+
+    return {
+      media: {
+        relation: Model.ManyToManyRelation,
+        modelClass: this.relationBindKnex(Media.default),
+        join: {
+          from: 'manual_journals.id',
+          through: {
+            from: 'media_links.model_id',
+            to: 'media_links.media_id',
+          },
+          to: 'media.id',
+        }
+      }
+    };
+  }
 }
diff --git a/server/src/models/MediaLink.js b/server/src/models/MediaLink.js
new file mode 100644
index 000000000..53c20ad77
--- /dev/null
+++ b/server/src/models/MediaLink.js
@@ -0,0 +1,10 @@
+import TenantModel from '@/models/TenantModel';
+
+export default class MediaLink extends TenantModel {
+  /**
+   * Table name
+   */
+  static get tableName() {
+    return 'media_links';
+  }
+}
diff --git a/server/src/services/Accounting/JournalPoster.js b/server/src/services/Accounting/JournalPoster.js
index af35aa183..3dcba106d 100644
--- a/server/src/services/Accounting/JournalPoster.js
+++ b/server/src/services/Accounting/JournalPoster.js
@@ -180,7 +180,7 @@ export default class JournalPoster {
 
   async deleteEntries() {
     if (this.deletedEntriesIds.length > 0) {
-      await AccountTransaction.query()
+      await AccountTransaction.tenant().query()
         .whereIn('id', this.deletedEntriesIds)
         .delete();
     }
diff --git a/server/src/system/migrations/20190822214242_create_users_table.js b/server/src/system/migrations/20190822214242_create_users_table.js
index 6c040feb6..f95e5800a 100644
--- a/server/src/system/migrations/20190822214242_create_users_table.js
+++ b/server/src/system/migrations/20190822214242_create_users_table.js
@@ -10,8 +10,10 @@ exports.up = function (knex) {
     table.boolean('active');
     table.integer('role_id').unique();
     table.string('language');
-    table.date('last_login_at');
+    
     table.integer('tenant_id').unsigned();
+
+    table.date('last_login_at');
     table.timestamps();
   }).then(() => {
     // knex.seed.run({