diff --git a/server/src/database/migrations/20200715194514_create_payment_receives_table.js b/server/src/database/migrations/20200715194514_create_payment_receives_table.js
index 554bad85c..bf299c4ee 100644
--- a/server/src/database/migrations/20200715194514_create_payment_receives_table.js
+++ b/server/src/database/migrations/20200715194514_create_payment_receives_table.js
@@ -9,6 +9,8 @@ exports.up = function(knex) {
     table.string('reference_no');
     table.integer('deposit_account_id').unsigned();
     table.string('payment_receive_no');
+    table.text('description');
+    table.integer('user_id').unsigned();
     table.timestamps();
   });
 };
diff --git a/server/src/database/seeds/seed_resources.js b/server/src/database/seeds/seed_resources.js
index 481397c6e..fd086ae40 100644
--- a/server/src/database/seeds/seed_resources.js
+++ b/server/src/database/seeds/seed_resources.js
@@ -20,6 +20,7 @@ exports.seed = (knex) => {
         { id: 12, name: 'sales_payment_receives' },
         { id: 13, name: 'bills' },
         { id: 14, name: 'bill_payments' },
+        { id: 16, name: 'payment_receives' },
       ]);
     });
 };
diff --git a/server/src/http/controllers/Budget.js b/server/src/http/controllers/Budget.js
deleted file mode 100644
index b5db9d5d5..000000000
--- a/server/src/http/controllers/Budget.js
+++ /dev/null
@@ -1,247 +0,0 @@
-import express from 'express';
-import {
-  check,
-  query,
-  param,
-  validationResult,
-} from 'express-validator';
-import { pick, difference, groupBy } from 'lodash';
-import asyncMiddleware from "@/http/middleware/asyncMiddleware";
-import JWTAuth from '@/http/middleware/jwtAuth';
-import Budget from '@/models/Budget';
-import BudgetEntry from '@/models/BudgetEntry';
-import Account from '@/models/Account';
-import moment from '@/services/Moment';
-import BudgetEntriesSet from '@/collection/BudgetEntriesSet';
-import AccountType from '@/models/AccountType';
-import NestedSet from '@/collection/NestedSet';
-import { dateRangeFormat } from '@/utils';
-
-
-export default {
-  /**
-   * Router constructor.
-   */
-  router() {
-    const router = express.Router();
-
-    router.use(JWTAuth);
-
-    router.post('/',
-      this.newBudget.validation,
-      asyncMiddleware(this.newBudget.handler));
-
-    router.get('/:id',
-      this.getBudget.validation,
-      asyncMiddleware(this.getBudget.handler));
-
-    router.get('/:id',
-      this.deleteBudget.validation,
-      asyncMiddleware(this.deleteBudget.handler));
-
-    router.get('/',
-      this.listBudgets.validation,
-      asyncMiddleware(this.listBudgets.handler));
-
-    return router;
-  },
-
-  /**
-   * Retrieve budget details of the given id.
-   */
-  getBudget: {
-    validation: [
-      param('id').exists().isNumeric().toInt(),
-    ],
-    async handler(req, res) {
-      const validationErrors = validationResult(req);
-
-      if (!validationErrors.isEmpty()) {
-        return res.boom.badData(null, {
-          code: 'validation_error', ...validationErrors,
-        });
-      }
-      const { id } = req.params;
-      const budget = await Budget.query().findById(id);
-
-      if (!budget) {
-        return res.status(404).send({
-          errors: [{ type: 'budget.not.found', code: 100 }],
-        });
-      }
-      const accountTypes = await AccountType.query().where('balance_sheet', true);
-
-      const [budgetEntries, accounts] = await Promise.all([
-        BudgetEntry.query().where('budget_id', budget.id),
-        Account.query().whereIn('account_type_id', accountTypes.map((a) => a.id)),
-      ]);
-
-      const accountsNestedSet = new NestedSet(accounts);
-
-      const columns = [];
-      const fromDate = moment(budget.year).startOf('year')
-        .add(budget.rangeOffset, budget.rangeBy).toDate();
-
-      const toDate = moment(budget.year).endOf('year').toDate();
-
-      const dateRange = moment.range(fromDate, toDate);
-      const dateRangeCollection = Array.from(dateRange.by(budget.rangeBy, {
-        step: budget.rangeIncrement, excludeEnd: false, excludeStart: false,
-      }));
-
-      dateRangeCollection.forEach((date) => {
-        columns.push(date.format(dateRangeFormat(budget.rangeBy)));
-      });
-      const budgetEntriesSet = BudgetEntriesSet.from(budgetEntries, {
-        orderSize: columns.length,
-      });
-      budgetEntriesSet.setZeroPlaceholder();
-      budgetEntriesSet.calcTotalSummary();
-
-      return res.status(200).send({
-        columns,
-        accounts: budgetEntriesSet.toArray(),
-        total: budgetEntriesSet.toArrayTotalSummary(),
-      });
-    },
-  },
-
-  /**
-   * Delete the given budget.
-   */
-  deleteBudget: {
-    validation: [
-      param('id').exists(),
-    ],
-    async handler(req, res) {
-      const validationErrors = validationResult(req);
-
-      if (!validationErrors.isEmpty()) {
-        return res.boom.badData(null, {
-          code: 'validation_error', ...validationErrors,
-        });
-      }
-
-      const { id } = req.params;
-      const budget = await Budget.query().findById(id);
-
-      if (!budget) {
-        return res.status(404).send({
-          errors: [{ type: 'budget.not.found', code: 100 }],
-        });
-      }
-      await BudgetEntry.query().where('budget_id', budget.id).delete();
-      await budget.delete();
-
-      return res.status(200).send();
-    },
-  },
-
-  /**
-   * Saves the new budget.
-   */
-  newBudget: {
-    validation: [
-      check('name').exists(),
-      check('fiscal_year').exists(),
-      check('period').exists().isIn(['year', 'month', 'quarter', 'half-year']),
-      check('accounts_type').exists().isIn(['balance_sheet', 'profit_loss']),
-      check('accounts').isArray(),
-      check('accounts.*.account_id').exists().isNumeric().toInt(),
-      check('accounts.*.entries').exists().isArray(),
-      check('accounts.*.entries.*.amount').exists().isNumeric().toFloat(),
-      check('accounts.*.entries.*.order').exists().isNumeric().toInt(),
-    ],
-    async handler(req, res) {
-      const validationErrors = validationResult(req);
-
-      if (!validationErrors.isEmpty()) {
-        return res.boom.badData(null, {
-          code: 'validation_error', ...validationErrors,
-        });
-      }
-
-      const form = { ...req.body };
-      const submitAccountsIds = form.accounts.map((a) => a.account_id);
-      const storedAccounts = await Account.query().whereIn('id', submitAccountsIds);
-      const storedAccountsIds = storedAccounts.map((a) => a.id);
-
-      const errorReasons = [];
-      const notFoundAccountsIds = difference(submitAccountsIds, storedAccountsIds);
-
-      if (notFoundAccountsIds.length > 0) {
-        errorReasons.push({
-          type: 'ACCOUNT.NOT.FOUND', code: 200, accounts: notFoundAccountsIds,
-        });
-      }
-      if (errorReasons.length > 0) {
-        return res.status(400).send({ errors: errorReasons });
-      }
-      // validation entries order.
-      const budget = await Budget.query().insert({
-        ...pick(form, ['name', 'fiscal_year', 'period', 'accounts_type']),
-      });
-
-      const promiseOpers = [];
-
-      form.accounts.forEach((account) => {
-        account.entries.forEach((entry) => {
-          const budgetEntry = BudgetEntry.query().insert({
-            account_id: account.account_id,
-            amount: entry.amount,
-            order: entry.order,
-          });
-          promiseOpers.push(budgetEntry);
-        });
-      });
-      await Promise.all(promiseOpers);
-
-      return res.status(200).send({ id: budget.id });
-    },
-  },
-
-  /**
-   * List of paginated budgets items.
-   */
-  listBudgets: {
-    validation: [
-      query('year').optional(),
-      query('income_statement').optional().isBoolean().toBoolean(),
-      query('profit_loss').optional().isBoolean().toBoolean(),
-      query('page').optional().isNumeric().toInt(),
-      query('page_size').isNumeric().toInt(),
-      query('custom_view_id').optional().isNumeric().toInt(),
-    ],
-    async handler(req, res) {
-      const validationErrors = validationResult(req);
-
-      if (!validationErrors.isEmpty()) {
-        return res.boom.badData(null, {
-          code: 'validation_error', ...validationErrors,
-        });
-      }
-
-      const filter = {
-        page_size: 10,
-        page: 1,
-        ...req.query,
-      };
-      const budgets = await Budget.query().runBefore((result, q) => {
-        if (filter.profit_loss) {
-          q.modify('filterByYear', filter.year);
-        }
-        if (filter.income_statement) {
-          q.modify('filterByIncomeStatement', filter.income_statement);
-        }
-        if (filter.profit_loss) {
-          q.modify('filterByProfitLoss', filter.profit_loss);
-        }
-        q.page(filter.page, filter.page_size);
-        return result;
-      });
-      return res.status(200).send({
-        items: budgets.items,
-      });
-    },
-  },
-};
diff --git a/server/src/http/controllers/BudgetReports.js b/server/src/http/controllers/BudgetReports.js
deleted file mode 100644
index a0216dc23..000000000
--- a/server/src/http/controllers/BudgetReports.js
+++ /dev/null
@@ -1,122 +0,0 @@
-import express from 'express';
-import { query, validationResult } from 'express-validator';
-import moment from 'moment';
-import jwtAuth from '@/http/middleware/jwtAuth';
-import asyncMiddleware from '@/http/middleware/asyncMiddleware';
-import Budget from '@/models/Budget';
-import Account from '@/models/Account';
-import AccountType from '@/models/AccountType';
-import NestedSet from '@/collection/NestedSet';
-import BudgetEntry from '@/models/BudgetEntry';
-import { dateRangeFormat } from '@/utils';
-
-export default {
-
-  /**
-   * Router constructor.
-   */
-  router() {
-    const router = express.Router();
-
-    router.use(jwtAuth);
-
-    router.get('/budget_verses_actual/:reportId',
-      this.budgetVersesActual.validation,
-      asyncMiddleware(this.budgetVersesActual.handler));
-
-    return router;
-  },
-
-  budgetVersesActual: {
-    validation: [
-      query('basis').optional().isIn(['cash', 'accural']),
-      query('period').optional(),
-      query('active_accounts').optional().toBoolean(),
-    ],
-    async handler(req, res) {
-      const validationErrors = validationResult(req);
-
-      if (!validationErrors.isEmpty()) {
-        return res.boom.badData(null, {
-          code: 'validation_error', ...validationErrors,
-        });
-      }
-      const { reportId } = req.params;
-      const form = { ...req.body };
-      const errorReasons = [];
-
-      const budget = await Budget.query().findById(reportId);
-
-      if (!budget) {
-        errorReasons.push({ type: 'BUDGET_NOT_FOUND', code: 100 });
-      }
-      const budgetEntries = await BudgetEntry.query().where('budget_id', budget.id);
-
-      if (errorReasons.length > 0) {
-        return res.status(400).send({ errors: errorReasons });
-      }
-      const accountTypes = await AccountType.query()
-        .where('balance_sheet', budget.accountTypes === 'balance_sheet')
-        .where('income_sheet', budget.accountTypes === 'profit_losss');
-
-      const accounts = await Account.query().runBefore((result, q) => {
-        const accountTypesIds = accountTypes.map((t) => t.id);
-
-        if (accountTypesIds.length > 0) {
-          q.whereIn('account_type_id', accountTypesIds);
-        }
-        q.where('active', form.active_accounts === true);
-        q.withGraphFetched('transactions');
-      });
-        
-      // const accountsNestedSet = NestedSet.from(accounts);
-
-      const fromDate = moment(budget.year).startOf('year')
-        .add(budget.rangeOffset, budget.rangeBy).toDate();
-
-      const toDate = moment(budget.year).endOf('year').toDate();
-
-      const dateRange = moment.range(fromDate, toDate);
-      const dateRangeCollection = Array.from(dateRange.by(budget.rangeBy, {
-        step: budget.rangeIncrement, excludeEnd: false, excludeStart: false,
-      }));
-
-    //   // const accounts = {
-    //   //   assets: [
-    //   //     {
-    //   //       name: '',
-    //   //       code: '',
-    //   //       totalEntries: [
-    //   //         {
-
-    //   //         }
-    //   //       ],
-    //   //       children: [
-    //   //         {
-    //   //           name: '',
-    //   //           code: '',
-    //   //           entries: [
-    //   //             {
-
-    //   //             }
-    //   //           ]
-    //   //         }
-    //   //       ]
-    //   //     }
-    //   //   ]
-    //   // }
-
-      return res.status(200).send({
-        columns: dateRangeCollection.map(d => d.format(dateRangeFormat(budget.rangeBy))),
-        // accounts: {
-        //   asset: [],
-        //   liabilities: [],
-        //   equaity: [],
-
-        //   income: [],
-        //   expenses: [],
-        // }
-      });
-    },
-  },
-}
\ No newline at end of file
diff --git a/server/src/http/controllers/CurrencyAdjustment.js b/server/src/http/controllers/CurrencyAdjustment.js
deleted file mode 100644
index ce043d5b6..000000000
--- a/server/src/http/controllers/CurrencyAdjustment.js
+++ /dev/null
@@ -1,17 +0,0 @@
-
-export default {
-
-
-  router() {
-
-  },
-  
-  addExchangePrice: {
-    validation: {
-      
-    },
-    async handler(req, res) {
-
-    },
-  },
-}
\ No newline at end of file
diff --git a/server/src/http/controllers/Invoices.js b/server/src/http/controllers/Invoices.js
deleted file mode 100644
index e69de29bb..000000000
diff --git a/server/src/http/controllers/Purchases/BillsPayments.ts b/server/src/http/controllers/Purchases/BillsPayments.ts
index 4ef0d5a2f..28489a237 100644
--- a/server/src/http/controllers/Purchases/BillsPayments.ts
+++ b/server/src/http/controllers/Purchases/BillsPayments.ts
@@ -2,15 +2,18 @@
 import { Router } from 'express';
 import { check, param, query, ValidationChain } from 'express-validator';
 import asyncMiddleware from '@/http/middleware/asyncMiddleware';
+import validateMiddleware from '@/http/middleware/validateMiddleware';
 import BaseController from '@/http/controllers/BaseController';
 import BillPaymentsService from '@/services/Purchases/BillPayments';
 import AccountsService from '@/services/Accounts/AccountsService';
-import ItemsService from '@/services/Items/ItemsService';
-import { IBillPaymentEntry, IBillPayment } from '@/interfaces/BillPayment';
 import DynamicListingBuilder from '@/services/DynamicListing/DynamicListingBuilder';
 import DynamicListing from '@/services/DynamicListing/DynamicListing';
 import { dynamicListingErrorsToResponse } from '@/services/DynamicListing/hasDynamicListing';
 
+/**
+ * Bills payments controller.
+ * @controller
+ */
 export default class BillsPayments extends BaseController {
   /**
    * Router constructor.
@@ -21,38 +24,43 @@ export default class BillsPayments extends BaseController {
     router.post('/', [
         ...this.billPaymentSchemaValidation,
       ],
+      validateMiddleware,
       asyncMiddleware(this.validateBillPaymentVendorExistance),
       asyncMiddleware(this.validatePaymentAccount),
       asyncMiddleware(this.validatePaymentNumber),
-      asyncMiddleware(this.validateItemsIds),
+      asyncMiddleware(this.validateEntriesBillsExistance),
+      asyncMiddleware(this.validateVendorsDueAmount),
       asyncMiddleware(this.createBillPayment),
     );
     router.post('/:id', [
        ...this.billPaymentSchemaValidation,
        ...this.specificBillPaymentValidateSchema,
       ],
+      validateMiddleware,
       asyncMiddleware(this.validateBillPaymentVendorExistance),
       asyncMiddleware(this.validatePaymentAccount),
       asyncMiddleware(this.validatePaymentNumber),
-      asyncMiddleware(this.validateItemsIds),
-      asyncMiddleware(this.validateEntriesIds),
+      asyncMiddleware(this.validateEntriesBillsExistance),
+      asyncMiddleware(this.validateVendorsDueAmount),
       asyncMiddleware(this.editBillPayment),
     )
     router.delete('/:id',
       this.specificBillPaymentValidateSchema,
+      validateMiddleware,
       asyncMiddleware(this.validateBillPaymentExistance),
       asyncMiddleware(this.deleteBillPayment),
     );
     router.get('/:id',
       this.specificBillPaymentValidateSchema,
+      validateMiddleware,
       asyncMiddleware(this.validateBillPaymentExistance),
       asyncMiddleware(this.getBillPayment),
     );
     router.get('/', 
       this.listingValidationSchema,
+      validateMiddleware,
       asyncMiddleware(this.getBillsPayments)
     );
-
     return router;
   }
 
@@ -69,13 +77,8 @@ export default class BillsPayments extends BaseController {
       check('reference').optional().trim().escape(),
 
       check('entries').exists().isArray({ min: 1 }),
-      check('entries.*.id').optional().isNumeric().toInt(),
-      check('entries.*.index').exists().isNumeric().toInt(),
-      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(),
+      check('entries.*.bill_id').exists().isNumeric().toInt(),
+      check('entries.*.payment_amount').exists().isNumeric().toInt(),
     ];
   }
 
@@ -97,7 +100,7 @@ export default class BillsPayments extends BaseController {
   static async validateBillPaymentVendorExistance(req: Request, res: Response, next: any ) {
     const billPayment = req.body;
     const { Vendor } = req.models;
-    const isVendorExists = await Vendor.query('id', billPayment.vendor_id).first();
+    const isVendorExists = await Vendor.query().findById(billPayment.vendor_id);
 
     if (!isVendorExists) {
       return res.status(400).send({
@@ -121,7 +124,7 @@ export default class BillsPayments extends BaseController {
         errors: [{ type: 'BILL.PAYMENT.NOT.FOUND', code: 100 }],
       });
     }
-    next(req, res, next);
+    next();
   }
 
   /**
@@ -132,14 +135,15 @@ export default class BillsPayments extends BaseController {
    */
   static async validatePaymentAccount(req: Request, res: Response, next: any) {
     const billPayment = { ...req.body };
-    const isAccountExists = AccountsService.isAccountExists(billPayment);
-
+    const isAccountExists = await AccountsService.isAccountExists(
+      billPayment.payment_account_id
+    );
     if (!isAccountExists) {
       return res.status(400).send({
         errors: [{ type: 'PAYMENT.ACCOUNT.NOT.FOUND', code: 200 }],
       });
     }
-    next(req, res, next);
+    next();
   }
 
   /**
@@ -149,61 +153,75 @@ export default class BillsPayments extends BaseController {
    * @param {Function} res 
    */
   static async validatePaymentNumber(req: Request, res: Response, next: any) {
+    const { BillPayment } = req.models;
     const billPayment = { ...req.body };
-    const isNumberExists = await BillPaymentsService.isBillNoExists(billPayment);
-
-    if (!isNumberExists) {
+    const foundBillPayment = await BillPayment.query()
+      .where('payment_number', billPayment.payment_number)
+      .first();
+ 
+    if (foundBillPayment) {
       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: Request, res: Response, next: Function) {
-    const billPayment: any = { ...req.body };
-    const itemsIds = billPayment.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 entries ids in edit bill payment.
+   * Validate whether the entries bills ids exist on the storage.
    * @param {Request} req 
    * @param {Response} res 
    * @param {NextFunction} next 
    */
-  static async validateEntriesIds(req: Request, res: Response, next: Function) {
-    const { BillPaymentEntry } = req.models;
-    const { id: billPaymentId } = req.params;
-    const billPayment = { id: billPaymentId, ...req.body };
+  static async validateEntriesBillsExistance(req: Request, res: Response, next: any) {
+    const { Bill } = req.models;
+    const billPayment = { ...req.body };
+    const entriesBillsIds = billPayment.entries.map((e: any) => e.bill_id);
 
-    const entriesIds = billPayment.entries
-      .filter((entry: IBillPaymentEntry) => entry.id)
-      .map((entry: IBillPaymentEntry) => entry.id);
+    const notFoundBillsIds = await Bill.getNotFoundBills(entriesBillsIds);
 
-    const storedEntries = await BillPaymentEntry.tenant().query()
-      .where('bill_payment_id', billPaymentId);
-
-    const storedEntriesIds = storedEntries.map((entry: IBillPaymentEntry) => entry.id);
-    const notFoundEntriesIds = difference(entriesIds, storedEntriesIds);
-
-    if (notFoundEntriesIds.length > 0) {
+    if (notFoundBillsIds.length > 0) {
       return res.status(400).send({
-        errors: [{ type: 'ENTEIES.IDS.NOT.FOUND', code: 800 }],
+        errors: [{ type: 'BILLS.IDS.NOT.EXISTS', code: 600 }],
+      });
+    }
+    next();
+  }
+
+  /**
+   * Validate wether the payment amount bigger than the payable amount.
+   * @param {Request} req 
+   * @param {Response} res 
+   * @param {NextFunction} next 
+   * @return {void}
+   */
+  static async validateVendorsDueAmount(req: Request, res: Response, next: Function) {
+    const { Bill } = req.models;
+    const billsIds = req.body.entries.map((entry: any) => entry.bill_id);
+    const storedBills = await Bill.query()
+      .whereIn('id', billsIds);
+
+    const storedBillsMap = new Map(
+      storedBills.map((bill: any) => [bill.id, bill]),
+    );
+    interface invalidPaymentAmountError{
+      index: number,
+      due_amount: number
+    };
+    const hasWrongPaymentAmount: invalidPaymentAmountError[] = [];
+    const { entries } = req.body;
+
+    entries.forEach((entry: any, index: number) => {
+      const entryBill = storedBillsMap.get(entry.bill_id);
+      const { dueAmount } = entryBill;
+
+      if (dueAmount < entry.payment_amount) {
+        hasWrongPaymentAmount.push({ index, due_amount: dueAmount });
+      }      
+    });
+    if (hasWrongPaymentAmount.length > 0) {
+      return res.status(400).send({
+        errors: [{ type: 'INVALID.BILL.PAYMENT.AMOUNT', code: 400, indexes: hasWrongPaymentAmount }]
       });
     }
     next();
@@ -297,7 +315,6 @@ export default class BillsPayments extends BaseController {
         errors: [{ type: 'BILL.PAYMENTS.RESOURCE.NOT_FOUND', code: 200 }],
       });
     }
-
     const viewMeta = await View.query()
       .modify('allMetadata')
       .modify('specificOrFavourite', filter.custom_view_id)
diff --git a/server/src/http/controllers/PurchasesReports.js b/server/src/http/controllers/PurchasesReports.js
deleted file mode 100644
index e69de29bb..000000000
diff --git a/server/src/http/controllers/RecurringJournal.js b/server/src/http/controllers/RecurringJournal.js
deleted file mode 100644
index e69de29bb..000000000
diff --git a/server/src/http/controllers/RecurringJournalEntry.js b/server/src/http/controllers/RecurringJournalEntry.js
deleted file mode 100644
index e69de29bb..000000000
diff --git a/server/src/http/controllers/Sales/PaymentReceives.js b/server/src/http/controllers/Sales/PaymentReceives.js
index df8cc8d10..19199e834 100644
--- a/server/src/http/controllers/Sales/PaymentReceives.js
+++ b/server/src/http/controllers/Sales/PaymentReceives.js
@@ -1,15 +1,22 @@
 import express from 'express';
 import { check, param, query } from 'express-validator';
 import { difference } from 'lodash';
+import { PaymentReceiveEntry } from '@/models';
 import BaseController from '@/http/controllers/BaseController';
 import validateMiddleware from '@/http/middleware/validateMiddleware';
 import asyncMiddleware from '@/http/middleware/asyncMiddleware';
-import PaymentReceiveService from '@/services/Sales/PaymentReceive';
+import PaymentReceiveService from '@/services/Sales/PaymentsReceives';
 import CustomersService from '@/services/Customers/CustomersService';
-import SaleInvoicesService from '@/services/Sales/SaleInvoice';
+import SaleInvoicesService from '@/services/Sales/SalesInvoices';
 import AccountsService from '@/services/Accounts/AccountsService';
-import { PaymentReceiveEntry } from '@/models';
+import DynamicListing from '@/services/DynamicListing/DynamicListing';
+import DynamicListingBuilder from '@/services/DynamicListing/DynamicListingBuilder';
+import { dynamicListingErrorsToResponse } from '@/services/DynamicListing/hasDynamicListing';
 
+/**
+ * Payments receives controller.
+ * @controller
+ */
 export default class PaymentReceivesController extends BaseController {
   /**
    * Router constructor.
@@ -27,10 +34,11 @@ export default class PaymentReceivesController extends BaseController {
       asyncMiddleware(this.validateDepositAccount),
       asyncMiddleware(this.validateInvoicesIDs),
       asyncMiddleware(this.validateEntriesIdsExistance),
-      asyncMiddleware(this.editPaymentReceive)
+      asyncMiddleware(this.validateInvoicesPaymentsAmount),
+      asyncMiddleware(this.editPaymentReceive),
     );
     router.post(
-      '/',  
+      '/',
       this.newPaymentReceiveValidation,
       validateMiddleware,
       asyncMiddleware(this.validatePaymentReceiveNoExistance),
@@ -38,7 +46,7 @@ export default class PaymentReceivesController extends BaseController {
       asyncMiddleware(this.validateDepositAccount),
       asyncMiddleware(this.validateInvoicesIDs),
       asyncMiddleware(this.validateInvoicesPaymentsAmount),
-      asyncMiddleware(this.newPaymentReceive)
+      asyncMiddleware(this.newPaymentReceive),
     );
     router.get(
       '/:id',
@@ -58,7 +66,7 @@ export default class PaymentReceivesController extends BaseController {
       this.paymentReceiveValidation,
       validateMiddleware,
       asyncMiddleware(this.validatePaymentReceiveExistance),
-      asyncMiddleware(this.deletePaymentReceive)
+      asyncMiddleware(this.deletePaymentReceive),
     );
     return router;
   }
@@ -340,7 +348,7 @@ export default class PaymentReceivesController extends BaseController {
   /**
    * Payment receive list validation schema.
    */
-  static async validatePaymentReceiveList() {
+  static get validatePaymentReceiveList() {
     return [
       query('custom_view_id').optional().isNumeric().toInt(),
       query('stringified_filter_roles').optional().isJSON(),
@@ -407,7 +415,8 @@ export default class PaymentReceivesController extends BaseController {
     const paymentReceives = await PaymentReceive.query().onBuild((builder) => {
       dynamicListing.buildQuery()(builder);
       return builder;
-    });
+    }).pagination(filter.page - 1, filter.page_size);
+
     return res.status(200).send({
       payment_receives: {
         ...paymentReceives,
diff --git a/server/src/http/controllers/Sales/SalesEstimates.js b/server/src/http/controllers/Sales/SalesEstimates.js
index f9ca33e86..3d1d4b38f 100644
--- a/server/src/http/controllers/Sales/SalesEstimates.js
+++ b/server/src/http/controllers/Sales/SalesEstimates.js
@@ -103,9 +103,10 @@ export default class SalesEstimatesController extends BaseController {
     return [
       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']),
+      query('page').optional().isNumeric().toInt(),
+      query('page_size').optional().isNumeric().toInt(), 
     ]
   }
 
@@ -201,7 +202,7 @@ export default class SalesEstimatesController extends BaseController {
       .filter(e => e.id)
       .map((e) => e.id);
 
-    const foundEntries = await ItemEntry.query()
+    const foundEntries = await ItemEntry.tenant().query()
       .whereIn('id', entriesIds)
       .where('reference_type', 'SaleInvoice')
       .where('reference_id', saleInvoiceId);
@@ -323,7 +324,7 @@ export default class SalesEstimatesController extends BaseController {
       return res.status(400).send({ errors: errorReasons });
     }
 
-    const salesEstimates = await SaleEstimate.query().onBuild((query) => {
+    const salesEstimates = await SaleEstimate.query().onBuild((builder) => {
       dynamicListing.buildQuery()(builder);
       return builder;
     }).pagination(filter.page - 1, filter.page_size);
diff --git a/server/src/http/controllers/Sales/SalesInvoices.js b/server/src/http/controllers/Sales/SalesInvoices.js
index 703761e36..1598d3706 100644
--- a/server/src/http/controllers/Sales/SalesInvoices.js
+++ b/server/src/http/controllers/Sales/SalesInvoices.js
@@ -1,16 +1,15 @@
 import express from 'express';
 import { check, param, query } from 'express-validator';
+import { difference } from 'lodash';
 import { ItemEntry } from '@/models';
 import validateMiddleware from '@/http/middleware/validateMiddleware';
 import asyncMiddleware from '@/http/middleware/asyncMiddleware';
-import SaleInvoiceService from '@/services/Sales/SaleInvoice';
+import SaleInvoiceService from '@/services/Sales/SalesInvoices';
 import ItemsService from '@/services/Items/ItemsService';
 import CustomersService from '@/services/Customers/CustomersService';
 import DynamicListing from '@/services/DynamicListing/DynamicListing';
 import DynamicListingBuilder from '@/services/DynamicListing/DynamicListingBuilder';
 import { dynamicListingErrorsToResponse } from '@/services/DynamicListing/hasDynamicListing';
-import { SaleInvoice } from '../../../models';
-import { difference } from 'lodash';
 
 export default class SaleInvoicesController {
   /**
@@ -23,6 +22,7 @@ export default class SaleInvoicesController {
       '/',
       this.saleInvoiceValidationSchema,
       validateMiddleware,
+      asyncMiddleware(this.validateInvoiceCustomerExistance),
       asyncMiddleware(this.validateInvoiceNumberUnique),
       asyncMiddleware(this.validateInvoiceItemsIdsExistance),
       asyncMiddleware(this.newSaleInvoice)
@@ -35,6 +35,7 @@ export default class SaleInvoicesController {
       ],
       validateMiddleware,
       asyncMiddleware(this.validateInvoiceExistance),
+      asyncMiddleware(this.validateInvoiceCustomerExistance),
       asyncMiddleware(this.validateInvoiceNumberUnique),
       asyncMiddleware(this.validateInvoiceItemsIdsExistance),
       asyncMiddleware(this.valdiateInvoiceEntriesIdsExistance),
@@ -96,12 +97,17 @@ export default class SaleInvoicesController {
     return [param('id').exists().isNumeric().toInt()];
   }
 
+  /**
+   * Sales invoices list validation schema.
+   */
   static get saleInvoiceListValidationSchema() {
     return [
       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']),
+      query('page').optional().isNumeric().toInt(),
+      query('page_size').optional().isNumeric().toInt(), 
     ];
   }
 
@@ -145,6 +151,7 @@ export default class SaleInvoicesController {
   }
 
   /**
+   * 
    * Validate whether sale invoice number unqiue on the storage.
    * @param {Request} req
    * @param {Response} res
@@ -266,8 +273,13 @@ export default class SaleInvoicesController {
    */
   static async editSaleInvoice(req, res) {
     const { id: saleInvoiceId } = req.params;
-    const saleInvoice = { ...req.body };
-
+    const saleInvoice = {
+      ...req.body,
+      entries: req.body.entries.map((entry) => ({
+        ...entry,
+        amount: ItemEntry.calcAmount(entry),
+      })),
+    };
     // Update the given sale invoice details.
     await SaleInvoiceService.editSaleInvoice(saleInvoiceId, saleInvoice);
 
@@ -311,6 +323,8 @@ export default class SaleInvoicesController {
     const filter = {
       filter_roles: [],
       sort_order: 'asc',
+      page: 1,
+      page_size: 10,
       ...req.query,
     };
     if (filter.stringified_filter_roles) {
diff --git a/server/src/http/controllers/Sales/SalesReceipt.js b/server/src/http/controllers/Sales/SalesReceipts.js
similarity index 95%
rename from server/src/http/controllers/Sales/SalesReceipt.js
rename to server/src/http/controllers/Sales/SalesReceipts.js
index 8162b4532..1fdd3267a 100644
--- a/server/src/http/controllers/Sales/SalesReceipt.js
+++ b/server/src/http/controllers/Sales/SalesReceipts.js
@@ -6,7 +6,7 @@ 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 SaleReceiptService from '@/services/Sales/SalesReceipts';
 import DynamicListingBuilder from '@/services/DynamicListing/DynamicListingBuilder';
 import DynamicListing from '@/services/DynamicListing/DynamicListing';
 import {
@@ -51,7 +51,7 @@ export default class SalesReceiptsController {
     );
     router.get(
       '/',
-      this.listingSalesReceipts,
+      this.listSalesReceiptsValidationSchema,
       validateMiddleware,
       asyncMiddleware(this.listingSalesReceipts)
     );
@@ -103,6 +103,8 @@ export default class SalesReceiptsController {
       query('stringified_filter_roles').optional().isJSON(),
       query('column_sort_by').optional(),
       query('sort_order').optional().isIn(['desc', 'asc']),
+      query('page').optional().isNumeric().toInt(),
+      query('page_size').optional().isNumeric().toInt(), 
     ];
   }
 
@@ -272,6 +274,7 @@ export default class SalesReceiptsController {
       sort_order: 'asc',
       page: 1,
       page_size: 10,
+      ...req.query,
     };
     if (filter.stringified_filter_roles) {
       filter.filter_roles = JSON.parse(filter.stringified_filter_roles);
@@ -312,14 +315,17 @@ export default class SalesReceiptsController {
     const salesReceipts = await SaleReceipt.query().onBuild((builder) => {
       builder.withGraphFetched('entries');
       dynamicListing.buildQuery()(builder);
-      return builder;
     }).pagination(filter.page - 1, filter.page_size);
 
     return res.status(200).send({
-      sales_receipts: salesReceipts,
-      ...(viewMeta ? {
-        customViewId: viewMeta.id,
-      } : {}),
+      sales_receipts: {
+        ...salesReceipts,
+        ...(viewMeta ? {
+          view_meta: {
+            customViewId: viewMeta.id,
+          }        
+        } : {}),
+      },
     });
   }
 };
diff --git a/server/src/http/controllers/Sales/index.js b/server/src/http/controllers/Sales/index.js
index 64f195b25..664391216 100644
--- a/server/src/http/controllers/Sales/index.js
+++ b/server/src/http/controllers/Sales/index.js
@@ -1,6 +1,6 @@
 import express from 'express';
 import SalesEstimates from './SalesEstimates';
-import SalesReceipts from './SalesReceipt';
+import SalesReceipts from './SalesReceipts';
 import SalesInvoices from './SalesInvoices'
 import PaymentReceives from './PaymentReceives';
 
diff --git a/server/src/http/controllers/SalesReports.js b/server/src/http/controllers/SalesReports.js
deleted file mode 100644
index e69de29bb..000000000
diff --git a/server/src/http/controllers/Suppliers.js b/server/src/http/controllers/Suppliers.js
deleted file mode 100644
index f7a91021d..000000000
--- a/server/src/http/controllers/Suppliers.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/index.js b/server/src/http/index.js
index 5cd949977..6a7c005cd 100644
--- a/server/src/http/index.js
+++ b/server/src/http/index.js
@@ -3,36 +3,26 @@ import express from 'express';
 import Authentication from '@/http/controllers/Authentication';
 import InviteUsers from '@/http/controllers/InviteUsers';
 import Users from '@/http/controllers/Users';
-// import Roles from '@/http/controllers/Roles';
 import Items from '@/http/controllers/Items';
 import ItemCategories from '@/http/controllers/ItemCategories';
 import Accounts from '@/http/controllers/Accounts';
 import AccountTypes from '@/http/controllers/AccountTypes';
-// import AccountOpeningBalance from '@/http/controllers/AccountOpeningBalance';
 import Views from '@/http/controllers/Views';
-// import CustomFields from '@/http/controllers/Fields';
 import Accounting from '@/http/controllers/Accounting';
 import FinancialStatements from '@/http/controllers/FinancialStatements';
 import Expenses from '@/http/controllers/Expenses';
 import Options from '@/http/controllers/Options';
-// import Budget from '@/http/controllers/Budget';
-// import BudgetReports from '@/http/controllers/BudgetReports';
 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 Purchases from '@/http/controllers/Purchases';
-// import CurrencyAdjustment from './controllers/CurrencyAdjustment';
 import Resources from './controllers/Resources';
 import ExchangeRates from '@/http/controllers/ExchangeRates';
-// import SalesReports from '@/http/controllers/SalesReports';
-// import PurchasesReports from '@/http/controllers/PurchasesReports';
 import Media from '@/http/controllers/Media';
 import JWTAuth from '@/http/middleware/jwtAuth';
 import TenancyMiddleware from '@/http/middleware/TenancyMiddleware';
 
-
 export default (app) => {
   // app.use('/api/oauth2', OAuth2.router());
   app.use('/api/auth', Authentication.router());
@@ -45,31 +35,22 @@ export default (app) => {
 
   dashboard.use('/api/currencies', Currencies.router());
   dashboard.use('/api/users', Users.router());
-  // app.use('/api/roles', Roles.router());
   dashboard.use('/api/accounts', Accounts.router());
   dashboard.use('/api/account_types', AccountTypes.router());
   dashboard.use('/api/accounting', Accounting.router());
-  // app.use('/api/accounts_opening_balances', AccountOpeningBalance.router());
   dashboard.use('/api/views', Views.router());
-  // app.use('/api/fields', CustomFields.router());
   dashboard.use('/api/items', Items.router());
   dashboard.use('/api/item_categories', ItemCategories.router());
   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/budget', Budget.router());
   dashboard.use('/api/resources', Resources.router());
   dashboard.use('/api/exchange_rates', ExchangeRates.router());
   dashboard.use('/api/media', Media.router());
 
-  app.use('/', dashboard);  
-  // app.use('/api/currency_adjustment', CurrencyAdjustment.router());
-  // app.use('/api/reports/sales', SalesReports.router());
-  // app.use('/api/reports/purchases', PurchasesReports.router());
+  app.use('/', dashboard); 
 };
diff --git a/server/src/models/Bill.js b/server/src/models/Bill.js
index b4a6e6e09..484e2bb9e 100644
--- a/server/src/models/Bill.js
+++ b/server/src/models/Bill.js
@@ -1,5 +1,6 @@
 import { Model, mixin } from 'objection';
 import moment from 'moment';
+import { difference } from 'lodash';
 import TenantModel from '@/models/TenantModel';
 import CachableQueryBuilder from '@/lib/Cachable/CachableQueryBuilder';
 import CachableModel from '@/lib/Cachable/CachableModel';
@@ -29,8 +30,25 @@ export default class Bill extends mixin(TenantModel, [CachableModel]) {
 
   /**
    * Due amount of the given.
+   * @return {number}
    */
   get dueAmount() {
-    return Math.max(this.balance - this.paymentAmount, 0);
+    return this.amount - this.paymentAmount;
+  }
+
+  /**
+   * Retrieve the not found bills ids as array.
+   * @param {Array} billsIds 
+   * @return {Array}
+   */
+  static async getNotFoundBills(billsIds) {
+    const storedBills = await this.tenant().query().whereIn('id', billsIds);
+    const storedBillsIds = storedBills.map((t) => t.id);
+
+    const notFoundBillsIds = difference(
+      billsIds,
+      storedBillsIds,
+    );
+    return notFoundBillsIds;
   }
 }
diff --git a/server/src/models/BillPayment.js b/server/src/models/BillPayment.js
index 920161756..c417fd55a 100644
--- a/server/src/models/BillPayment.js
+++ b/server/src/models/BillPayment.js
@@ -39,10 +39,11 @@ export default class BillPayment extends mixin(TenantModel, [CachableModel]) {
    */
   static get relationMappings() {
     const BillPaymentEntry = require('@/models/BillPaymentEntry');
+    const Vendor = require('@/models/Vendor');
 
     return {
       /**
-       * Account model may belongs to account type.
+       * 
        */
       entries: {
         relation: Model.BelongsToOneRelation,
@@ -52,6 +53,17 @@ export default class BillPayment extends mixin(TenantModel, [CachableModel]) {
           to: 'bills_payments_entries.billPaymentId',
         },
       },
+      /**
+       * 
+       */
+      vendor: {
+        relation: Model.BelongsToOneRelation,
+        modelClass: this.relationBindKnex(Vendor.default),
+        join: {
+          from: 'bills_payments.vendorId',
+          to: 'vendors.id',
+        },
+      }
     };
   }
 }
diff --git a/server/src/repositories/CustomerRepository.js b/server/src/repositories/CustomerRepository.js
index bb41dee8f..aace6b3b4 100644
--- a/server/src/repositories/CustomerRepository.js
+++ b/server/src/repositories/CustomerRepository.js
@@ -3,17 +3,17 @@ import { Customer } from '@/models';
 export default class CustomerRepository {
 
   static changeDiffBalance(customerId, oldCustomerId, amount, oldAmount) {
-    const diffAmount = (amount - oldAmount) * -1;
+    const diffAmount = amount - oldAmount;
     const asyncOpers = [];
 
     if (customerId != oldCustomerId) {
       const oldCustomerOper = Customer.changeBalance(
         oldCustomerId,
-        oldAmount
+        (oldAmount * -1)
       );
       const customerOper = Customer.changeBalance(
         customerId,
-        (amount + diffAmount) * -1
+        amount, 
       );
       asyncOpers.push(customerOper);
       asyncOpers.push(oldCustomerOper);
diff --git a/server/src/repositories/SaleInvoiceRepository.js b/server/src/repositories/SaleInvoiceRepository.js
new file mode 100644
index 000000000..2e2c7235d
--- /dev/null
+++ b/server/src/repositories/SaleInvoiceRepository.js
@@ -0,0 +1,7 @@
+
+
+export default class SaleInvoiceRepository {
+  
+
+  
+}
\ No newline at end of file
diff --git a/server/src/services/Purchases/BillPayments.js b/server/src/services/Purchases/BillPayments.js
index b0c3b8d3d..6f2ff9aae 100644
--- a/server/src/services/Purchases/BillPayments.js
+++ b/server/src/services/Purchases/BillPayments.js
@@ -1,8 +1,6 @@
 import express from 'express';
-import { omit } from 'lodash';
-import { check, query, validationResult, param } from 'express-validator';
+import { omit, sumBy } from 'lodash';
 import { BillPayment, BillPaymentEntry, Vendor } from '@/models';
-import asyncMiddleware from '@/http/middleware/asyncMiddleware';
 import ServiceItemsEntries from '../Sales/ServiceItemsEntries';
 import AccountsService from '../Accounts/AccountsService';
 import JournalPoster from '../Accounting/JournalPoster';
diff --git a/server/src/services/Purchases/Bills.js b/server/src/services/Purchases/Bills.js
index 335eb760b..a03d8946d 100644
--- a/server/src/services/Purchases/Bills.js
+++ b/server/src/services/Purchases/Bills.js
@@ -1,19 +1,20 @@
-import { omit, sumBy, difference } from 'lodash';
+import { omit, sumBy } from 'lodash';
 import moment from 'moment';
 import {
+  Account,
   Bill,
   Vendor,
-  InventoryTransaction,
   ItemEntry,
   Item,
-  Account,
+  InventoryTransaction,
+  AccountTransaction,
 } from '@/models';
 import JournalPoster from '@/services/Accounting/JournalPoster';
 import JournalEntry from '@/services/Accounting/JournalEntry';
 import AccountsService from '@/services/Accounts/AccountsService';
 import JournalPosterService from '@/services/Sales/JournalPosterService';
-import InventoryService from '../Inventory/Inventory';
-import { AccountTransaction } from '../../models';
+import InventoryService from '@/services/Inventory/Inventory';
+import HasItemsEntries from '@/services/Sales/HasItemsEntries';
 
 /**
  * Vendor bills services.
@@ -65,57 +66,7 @@ export default class BillsService {
     return storedBill;
   }
 
-  /**
-   * Patch items entries to the storage.
-   *
-   * @param {Array} newEntries 
-   * @param {Array} oldEntries 
-   * @param {String} referenceType 
-   *
-   * @return {Promise}
-   */
-  static async patchItemsEntries(newEntries, oldEntries, referenceType, billId) {
-    const entriesHasIds = newEntries.filter((entry) => entry.id);
-    const entriesHasNoIds = newEntries.filter((entry) => !entry.id);
-
-    const entriesIds = entriesHasIds.map(entry => entry.id);
-
-    const oldEntriesIds = oldEntries.map((e) => e.id);
-    const opers = [];
-
-    const entriesIdsShouldDelete = difference(
-      oldEntriesIds,
-      entriesIds,
-    );
-    if (entriesIdsShouldDelete.length > 0) {
-      const deleteOper = ItemEntry.tenant()
-        .query()
-        .whereIn('id', entriesIdsShouldDelete)
-        .delete();
-      opers.push(deleteOper);
-    }
-    entriesHasIds.forEach((entry) => {
-      const updateOper = ItemEntry.tenant()
-        .query()
-        .where('id', entry.id)
-        .update({
-          ...omit(entry, ['id']),
-        });
-      opers.push(updateOper);
-    });
-    entriesHasNoIds.forEach((entry) => {
-      const insertOper = ItemEntry.tenant()
-        .query()
-        .insert({
-          reference_id: billId,
-          reference_type: referenceType,
-          ...omit(entry, ['id', 'amount']),
-        });
-      opers.push(insertOper);
-    });
-    return Promise.all([...opers]);
-  };
-
+  
   /**
    * Edits details of the given bill id with associated entries.
    *
@@ -150,8 +101,9 @@ export default class BillsService {
       .where('reference_type', 'Bill');
 
     // Patch the bill entries.
-    const patchEntriesOper = this.patchItemsEntries(bill.entries, storedEntries, 'Bill', billId);
-
+    const patchEntriesOper = HasItemsEntries.patchItemsEntries(
+      bill.entries, storedEntries, 'Bill', billId,
+    );
     // Record bill journal transactions.
     const recordTransactionsOper = this.recordJournalTransactions(bill, billId);
 
diff --git a/server/src/services/Sales/HasItemsEntries.ts b/server/src/services/Sales/HasItemsEntries.ts
new file mode 100644
index 000000000..6fb312a82
--- /dev/null
+++ b/server/src/services/Sales/HasItemsEntries.ts
@@ -0,0 +1,56 @@
+import { difference, omit } from 'lodash';
+import { ItemEntry } from '@/models';
+
+export default class HasItemEntries {
+  /**
+   * Patch items entries to the storage.
+   *
+   * @param {Array} newEntries -
+   * @param {Array} oldEntries -
+   * @param {String} referenceType -
+   * @param {String|Number} referenceId -
+   *
+   * @return {Promise}
+   */
+  static async patchItemsEntries(newEntries: Array<any>, oldEntries: Array<any>, referenceType: string, referenceId: string|number) {
+    const entriesHasIds = newEntries.filter((entry) => entry.id);
+    const entriesHasNoIds = newEntries.filter((entry) => !entry.id);
+    const entriesIds = entriesHasIds.map(entry => entry.id);
+
+    const oldEntriesIds = oldEntries.map((e) => e.id);
+    const excludeAttrs = ['id', 'amount'];
+    const opers = [];
+
+    const entriesIdsShouldDelete = difference(
+      oldEntriesIds,
+      entriesIds,
+    );
+    if (entriesIdsShouldDelete.length > 0) {
+      const deleteOper = ItemEntry.tenant()
+        .query()
+        .whereIn('id', entriesIdsShouldDelete)
+        .delete();
+      opers.push(deleteOper);
+    }
+    entriesHasIds.forEach((entry) => {
+      const updateOper = ItemEntry.tenant()
+        .query()
+        .where('id', entry.id)
+        .update({
+          ...omit(entry, excludeAttrs),
+        });
+      opers.push(updateOper);
+    });
+    entriesHasNoIds.forEach((entry) => {
+      const insertOper = ItemEntry.tenant()
+        .query()
+        .insert({
+          reference_id: referenceId,
+          reference_type: referenceType,
+          ...omit(entry, excludeAttrs),
+        });
+      opers.push(insertOper);
+    });
+    return Promise.all([...opers]);
+  }
+}
\ No newline at end of file
diff --git a/server/src/services/Sales/PaymentReceive.js b/server/src/services/Sales/PaymentsReceives.ts
similarity index 86%
rename from server/src/services/Sales/PaymentReceive.js
rename to server/src/services/Sales/PaymentsReceives.ts
index 2c20128bc..29e4c1cad 100644
--- a/server/src/services/Sales/PaymentReceive.js
+++ b/server/src/services/Sales/PaymentsReceives.ts
@@ -1,5 +1,5 @@
-import { omit, sumBy, mapValues, groupBy, chain } from 'lodash';
-import moment, { updateLocale } from 'moment';
+import { omit, sumBy, chain } from 'lodash';
+import moment from 'moment';
 import {
   AccountTransaction,
   PaymentReceive,
@@ -16,14 +16,18 @@ import ServiceItemsEntries from '@/services/Sales/ServiceItemsEntries';
 import PaymentReceiveEntryRepository from '@/repositories/PaymentReceiveEntryRepository';
 import CustomerRepository from '@/repositories/CustomerRepository';
 
-export default class PaymentReceiveService extends JournalPosterService {
+/**
+ * Payment receive service.
+ * @service
+ */
+export default class PaymentReceiveService {
   /**
    * 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) {
+  static async createPaymentReceive(paymentReceive: any) {
     const paymentAmount = sumBy(paymentReceive.entries, 'payment_amount');
     const storedPaymentReceive = await PaymentReceive.tenant()
       .query()
@@ -31,9 +35,9 @@ export default class PaymentReceiveService extends JournalPosterService {
         amount: paymentAmount,
         ...omit(paymentReceive, ['entries']),
       });
-    const storeOpers = [];
+    const storeOpers: Array<any> = [];
 
-    paymentReceive.entries.forEach((entry) => {
+    paymentReceive.entries.forEach((entry: any) => {
       const oper = PaymentReceiveEntry.tenant()
         .query()
         .insert({
@@ -51,12 +55,13 @@ export default class PaymentReceiveService extends JournalPosterService {
     });
     const customerIncrementOper = Customer.decrementBalance(
       paymentReceive.customer_id,
-      paymentAmount
+      paymentAmount,
     );
+    // Records the sale invoice journal transactions.
     const recordJournalTransactions = this.recordPaymentReceiveJournalEntries({
-      id: storedPaymentReceive.id,
-      ...paymentReceive,
-    });
+        id: storedPaymentReceive.id,
+        ...paymentReceive,
+      });
     await Promise.all([
       ...storeOpers,
       customerIncrementOper,
@@ -81,9 +86,9 @@ export default class PaymentReceiveService extends JournalPosterService {
    * @param {IPaymentReceive} oldPaymentReceive
    */
   static async editPaymentReceive(
-    paymentReceiveId,
-    paymentReceive,
-    oldPaymentReceive
+    paymentReceiveId: number,
+    paymentReceive: any,
+    oldPaymentReceive: any
   ) {
     const paymentAmount = sumBy(paymentReceive.entries, 'payment_amount');
     // Update the payment receive transaction.
@@ -129,14 +134,14 @@ export default class PaymentReceiveService extends JournalPosterService {
         id: oldPaymentReceive.id,
         ...paymentReceive,
       },
-      paymentReceiveId
+      paymentReceiveId,
     );
     // Increment/decrement the customer balance after calc the diff
     // between old and new value.
     const changeCustomerBalance = CustomerRepository.changeDiffBalance(
       paymentReceive.customer_id,
       oldPaymentReceive.customerId,
-      paymentAmount,
+      paymentAmount * -1,
       oldPaymentReceive.amount,
     );
     // Change the difference between the old and new invoice payment amount.
@@ -164,8 +169,9 @@ export default class PaymentReceiveService extends JournalPosterService {
    * - Revert the payment amount of the associated invoices.
    * @async
    * @param {Integer} paymentReceiveId
+   * @param {IPaymentReceive} paymentReceive
    */
-  static async deletePaymentReceive(paymentReceiveId, paymentReceive) {
+  static async deletePaymentReceive(paymentReceiveId: number, paymentReceive: any) {
     // Deletes the payment receive transaction.
     await PaymentReceive.tenant()
       .query()
@@ -179,7 +185,7 @@ export default class PaymentReceiveService extends JournalPosterService {
       .delete();
 
     // Delete all associated journal transactions to payment receive transaction.
-    const deleteTransactionsOper = this.deleteJournalTransactions(
+    const deleteTransactionsOper = JournalPosterService.deleteJournalTransactions(
       paymentReceiveId,
       'PaymentReceive'
     );
@@ -190,7 +196,7 @@ export default class PaymentReceiveService extends JournalPosterService {
     );
     // Revert the invoices payments amount.
     const revertInvoicesPaymentAmount = this.revertInvoicePaymentAmount(
-      paymentReceive.entries.map((entry) => ({
+      paymentReceive.entries.map((entry: any) => ({
         invoiceId: entry.invoiceId,
         revertAmount: entry.paymentAmount,
       }))
@@ -206,7 +212,7 @@ export default class PaymentReceiveService extends JournalPosterService {
    * Retrieve the payment receive details of the given id.
    * @param {Integer} paymentReceiveId
    */
-  static async getPaymentReceive(paymentReceiveId) {
+  static async getPaymentReceive(paymentReceiveId: number) {
     const paymentReceive = await PaymentReceive.tenant()
       .query()
       .where('id', paymentReceiveId)
@@ -219,7 +225,7 @@ export default class PaymentReceiveService extends JournalPosterService {
    * Retrieve the payment receive details with associated invoices.
    * @param {Integer} paymentReceiveId
    */
-  static async getPaymentReceiveWithInvoices(paymentReceiveId) {
+  static async getPaymentReceiveWithInvoices(paymentReceiveId: number) {
     return PaymentReceive.tenant()
       .query()
       .where('id', paymentReceiveId)
@@ -231,7 +237,7 @@ export default class PaymentReceiveService extends JournalPosterService {
    * Detarmines whether the payment receive exists on the storage.
    * @param {Integer} paymentReceiveId
    */
-  static async isPaymentReceiveExists(paymentReceiveId) {
+  static async isPaymentReceiveExists(paymentReceiveId: number) {
     const paymentReceives = await PaymentReceive.tenant()
       .query()
       .where('id', paymentReceiveId);
@@ -245,8 +251,8 @@ export default class PaymentReceiveService extends JournalPosterService {
    * @param {Integer} paymentReceiveId - Payment receive id.
    */
   static async isPaymentReceiveNoExists(
-    paymentReceiveNumber,
-    paymentReceiveId
+    paymentReceiveNumber: string|number,
+    paymentReceiveId: number
   ) {
     const paymentReceives = await PaymentReceive.tenant()
       .query()
@@ -261,17 +267,22 @@ export default class PaymentReceiveService extends JournalPosterService {
 
   /**
    * Records payment receive journal transactions.
+   * 
+   * Invoice payment journals.
+   * --------
+   * - Account receivable -> Debit
+   * - Payment account [current asset] -> Credit
+   * 
    * @async
    * @param {IPaymentReceive} paymentReceive
+   * @param {Number} paymentReceiveId
    */
   static async recordPaymentReceiveJournalEntries(
-    paymentReceive,
-    paymentReceiveId
+    paymentReceive: any,
+    paymentReceiveId?: number
   ) {
     const paymentAmount = sumBy(paymentReceive.entries, 'payment_amount');
-    const formattedDate = moment(paymentReceive.payment_date).format(
-      'YYYY-MM-DD'
-    );
+    const formattedDate = moment(paymentReceive.payment_date).format('YYYY-MM-DD');
     const receivableAccount = await AccountsService.getAccountByType(
       'accounts_receivable'
     );
@@ -320,8 +331,8 @@ export default class PaymentReceiveService extends JournalPosterService {
    * Revert the payment amount of the given invoices ids.
    * @param {Array} revertInvoices
    */
-  static async revertInvoicePaymentAmount(revertInvoices) {
-    const opers = [];
+  static async revertInvoicePaymentAmount(revertInvoices: any[]) {
+    const opers: Promise<T>[] = [];
 
     revertInvoices.forEach((revertInvoice) => {
       const { revertAmount, invoiceId } = revertInvoice;
@@ -338,13 +349,13 @@ export default class PaymentReceiveService extends JournalPosterService {
    * Saves difference changing between old and new invoice payment amount.
    * @param {Array} paymentReceiveEntries
    * @param {Array} newPaymentReceiveEntries
-   * @return
+   * @return 
    */
   static async saveChangeInvoicePaymentAmount(
-    paymentReceiveEntries,
-    newPaymentReceiveEntries
+    paymentReceiveEntries: [],
+    newPaymentReceiveEntries: [],
   ) {
-    const opers = [];
+    const opers: Promise<T>[] = [];
     const newEntriesTable = chain(newPaymentReceiveEntries)
       .groupBy('invoice_id')
       .mapValues((group) => (sumBy(group, 'payment_amount') || 0) * -1)
@@ -359,7 +370,7 @@ export default class PaymentReceiveService extends JournalPosterService {
       .values()
       .value();
 
-    diffEntries.forEach((diffEntry) => {
+    diffEntries.forEach((diffEntry: any) => {
       const oper = SaleInvoice.changePaymentAmount(
         diffEntry.invoice_id,
         diffEntry.payment_amount
diff --git a/server/src/services/Sales/SalesEstimate.js b/server/src/services/Sales/SalesEstimate.ts
similarity index 62%
rename from server/src/services/Sales/SalesEstimate.js
rename to server/src/services/Sales/SalesEstimate.ts
index 4de127d66..d4e2e7739 100644
--- a/server/src/services/Sales/SalesEstimate.js
+++ b/server/src/services/Sales/SalesEstimate.ts
@@ -1,15 +1,15 @@
-import { omit, difference, sumBy } from 'lodash';
+import { omit, difference, sumBy, mixin } from 'lodash';
 import { SaleEstimate, ItemEntry } from '@/models';
-import ServiceItemsEntries from '@/services/Sales/ServiceItemsEntries';
+import HasItemsEntries from '@/services/Sales/HasItemsEntries';
 
-export default class SaleEstimateService extends ServiceItemsEntries {
+export default class SaleEstimateService {
   /**
    * Creates a new estimate with associated entries.
    * @async
    * @param {IEstimate} estimate
    * @return {void}
    */
-  static async createEstimate(estimate) {
+  static async createEstimate(estimate: any) {
     const amount = sumBy(estimate.entries, 'amount');
     const storedEstimate = await SaleEstimate.tenant()
       .query()
@@ -17,15 +17,15 @@ export default class SaleEstimateService extends ServiceItemsEntries {
         amount,
         ...omit(estimate, ['entries']),
       });
-    const storeEstimateEntriesOpers = [];
+    const storeEstimateEntriesOpers: any[] = [];
 
-    estimate.entries.forEach((entry) => {
+    estimate.entries.forEach((entry: any) => {
       const oper = ItemEntry.tenant()
         .query()
         .insert({
           reference_type: 'SaleEstimate',
           reference_id: storedEstimate.id,
-          ...omit(entry, ['total', 'amount']),
+          ...omit(entry, ['total', 'amount', 'id']),
         });
       storeEstimateEntriesOpers.push(oper);
     });
@@ -40,7 +40,7 @@ export default class SaleEstimateService extends ServiceItemsEntries {
    * @param {IEstimate} estimateId
    * @return {void}
    */
-  static async deleteEstimate(estimateId) {
+  static async deleteEstimate(estimateId: number) {
     await ItemEntry.tenant()
       .query()
       .where('reference_id', estimateId)
@@ -56,7 +56,7 @@ export default class SaleEstimateService extends ServiceItemsEntries {
    * @param {IEstimate} estimate
    * @return {void}
    */
-  static async editEstimate(estimateId, estimate) {
+  static async editEstimate(estimateId: number, estimate: any) {
     const amount = sumBy(estimate.entries, 'amount');
     const updatedEstimate = await SaleEstimate.tenant()
       .query()
@@ -69,45 +69,12 @@ export default class SaleEstimateService extends ServiceItemsEntries {
       .where('reference_id', estimateId)
       .where('reference_type', 'SaleEstimate');
 
-    const opers = [];
-    const entriesHasID = estimate.entries.filter((entry) => entry.id);
-    const entriesHasNoIDs = estimate.entries.filter((entry) => !entry.id);
-
-    const storedEntriesIds = storedEstimateEntries.map((e) => e.id);
-    const formEstimateEntriesIds = entriesHasID.map((entry) => entry.id);
-
-    const entriesIdsShouldBeDeleted = difference(
-      storedEntriesIds,
-      formEstimateEntriesIds,
+    const patchItemsEntries = HasItemsEntries.patchItemsEntries(
+      estimate.entries, storedEstimateEntries, 'SaleEstimate', estimateId
     );
-    // Deletes the given sale estimate entries ids.
-    if (entriesIdsShouldBeDeleted.length > 0) {
-      const oper = ItemEntry.tenant()
-        .query()
-        .whereIn('id', entriesIdsShouldBeDeleted)
-        .delete();
-      opers.push(oper);
-    }
-    // Insert the new sale estimate entries.
-    entriesHasNoIDs.forEach((entry) => {
-      const oper = ItemEntry.tenant()
-        .query()
-        .insert({
-          reference_type: 'SaleEstimate',
-          reference_id: estimateId,
-          ...entry,
-        });
-      opers.push(oper);
-    });
-    entriesHasID.forEach((entry) => {
-      const oper = ItemEntry.tenant()
-        .query()
-        .patchAndFetchById(entry.id, {
-          ...omit(entry, ['id']),
-        });
-      opers.push(oper);
-    });
-    return Promise.all([...opers]);
+    return Promise.all([
+      patchItemsEntries,
+    ]);
   }
 
   /**
@@ -116,7 +83,7 @@ export default class SaleEstimateService extends ServiceItemsEntries {
    * @param {Numeric} estimateId
    * @return {Boolean}
    */
-  static async isEstimateExists(estimateId) {
+  static async isEstimateExists(estimateId: number) {
     const foundEstimate = await SaleEstimate.tenant()
       .query()
       .where('id', estimateId);
@@ -129,7 +96,7 @@ export default class SaleEstimateService extends ServiceItemsEntries {
    * @param {Numeric} estimateId
    * @param {IEstimate} estimate
    */
-  static async isEstimateEntriesIDsExists(estimateId, estimate) {
+  static async isEstimateEntriesIDsExists(estimateId: number, estimate: any) {
     const estimateEntriesIds = estimate.entries
       .filter((e) => e.id)
       .map((e) => e.id);
@@ -140,7 +107,7 @@ export default class SaleEstimateService extends ServiceItemsEntries {
       .where('reference_id', estimateId)
       .where('reference_type', 'SaleEstimate');
 
-    const storedEstimateEntriesIds = estimateEntries.map((e) => e.id);
+    const storedEstimateEntriesIds = estimateEntries.map((e: any) => e.id);
     const notFoundEntriesIDs = difference(
       estimateEntriesIds,
       storedEstimateEntriesIds
@@ -153,7 +120,7 @@ export default class SaleEstimateService extends ServiceItemsEntries {
    * @param {Integer} estimateId
    * @return {IEstimate}
    */
-  static async getEstimate(estimateId) {
+  static async getEstimate(estimateId: number) {
     const estimate = await SaleEstimate.tenant()
       .query()
       .where('id', estimateId)
@@ -166,7 +133,7 @@ export default class SaleEstimateService extends ServiceItemsEntries {
    * Retrieve the estimate details with associated entries.
    * @param {Integer} estimateId
    */
-  static async getEstimateWithEntries(estimateId) {
+  static async getEstimateWithEntries(estimateId: number) {
     const estimate = await SaleEstimate.tenant()
       .query()
       .where('id', estimateId)
@@ -178,14 +145,14 @@ export default class SaleEstimateService extends ServiceItemsEntries {
 
   /**
    * Detarmines the estimate number uniqness.
-   * @param {Integer} estimateNumber
+   * @param {String} estimateNumber
    * @param {Integer} excludeEstimateId
    * @return {Boolean}
    */
-  static async isEstimateNumberUnique(estimateNumber, excludeEstimateId) {
+  static async isEstimateNumberUnique(estimateNumber: string, excludeEstimateId: number) {
     const foundEstimates = await SaleEstimate.tenant()
       .query()
-      .onBuild((query) => {
+      .onBuild((query: any) => {
         query.where('estimate_number', estimateNumber);
 
         if (excludeEstimateId) {
@@ -195,4 +162,4 @@ export default class SaleEstimateService extends ServiceItemsEntries {
       });
     return foundEstimates.length > 0;
   }
-}
+}
\ No newline at end of file
diff --git a/server/src/services/Sales/SaleInvoice.js b/server/src/services/Sales/SalesInvoices.ts
similarity index 50%
rename from server/src/services/Sales/SaleInvoice.js
rename to server/src/services/Sales/SalesInvoices.ts
index e62e2c878..ab67dd7a8 100644
--- a/server/src/services/Sales/SaleInvoice.js
+++ b/server/src/services/Sales/SalesInvoices.ts
@@ -3,21 +3,26 @@ import {
   SaleInvoice,
   AccountTransaction,
   Account,
-  Item,
   ItemEntry,
   Customer,
 } from '@/models';
 import JournalPoster from '@/services/Accounting/JournalPoster';
-import ServiceItemsEntries from '@/services/Sales/ServiceItemsEntries';
+import HasItemsEntries from '@/services/Sales/HasItemsEntries';
+import CustomerRepository from '@/repositories/CustomerRepository';
 
-export default class SaleInvoicesService extends ServiceItemsEntries {
+/**
+ * Sales invoices service
+ * @service
+ */
+export default class SaleInvoicesService {
   /**
    * Creates a new sale invoices and store it to the storage
    * with associated to entries and journal transactions.
+   * @async
    * @param {ISaleInvoice}
    * @return {ISaleInvoice}
    */
-  static async createSaleInvoice(saleInvoice) {
+  static async createSaleInvoice(saleInvoice: any) {
     const balance = sumBy(saleInvoice.entries, 'amount');
     const storedInvoice = await SaleInvoice.tenant()
       .query()
@@ -26,9 +31,9 @@ export default class SaleInvoicesService extends ServiceItemsEntries {
         balance,
         payment_amount: 0,
       });
-    const opers = [];
+    const opers: Array<any> = [];
 
-    saleInvoice.entries.forEach((entry) => {
+    saleInvoice.entries.forEach((entry: any) => {
       const oper = ItemEntry.tenant()
         .query()
         .insert({
@@ -47,79 +52,56 @@ export default class SaleInvoicesService extends ServiceItemsEntries {
   }
 
   /**
-   * Records the journal entries of sale invoice.
-   * @param {ISaleInvoice} saleInvoice
-   * @return {void}
+   * Edit the given sale invoice.
+   * @async
+   * @param {Number} saleInvoiceId -
+   * @param {ISaleInvoice} saleInvoice -
    */
-  async recordJournalEntries(saleInvoice) {
-    const accountsDepGraph = await Account.depGraph().query().remember();
-    const journal = new JournalPoster(accountsDepGraph);
-    const receivableTotal = sumBy(saleInvoice.entries, 'total');
+  static async editSaleInvoice(saleInvoiceId: number, saleInvoice: any) {
+    const balance = sumBy(saleInvoice.entries, 'amount');
+    const oldSaleInvoice = await SaleInvoice.tenant().query()
+      .where('id', saleInvoiceId)
+      .first();
 
-    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()
+    const updatedSaleInvoices = await SaleInvoice.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: '',
+      .where('id', saleInvoiceId)
+      .update({
+        balance,
+        ...omit(saleInvoice, ['entries']),
       });
+    // Fetches the sale invoice items entries.
+    const storedEntries = await ItemEntry.tenant()
+      .query()
+      .where('reference_id', saleInvoiceId)
+      .where('reference_type', 'SaleInvoice');
 
-      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);
-    });
+    // Patch update the sale invoice items entries.
+    const patchItemsEntriesOper = HasItemsEntries.patchItemsEntries(
+      saleInvoice.entries, storedEntries, 'SaleInvoice', saleInvoiceId,
+    );
+    // Changes the diff customer balance between old and new amount.
+    const changeCustomerBalanceOper = CustomerRepository.changeDiffBalance(
+      saleInvoice.customer_id,
+      oldSaleInvoice.customerId,
+      balance,
+      oldSaleInvoice.balance,
+    );
     await Promise.all([
-      journalPoster.saveEntries(),
-      journalPoster.saveBalance(),
+      patchItemsEntriesOper,
+      changeCustomerBalanceOper,
     ]);
   }
 
   /**
    * Deletes the given sale invoice with associated entries
    * and journal transactions.
-   * @param {Integer} saleInvoiceId
+   * @async
+   * @param {Number} saleInvoiceId
    */
-  static async deleteSaleInvoice(saleInvoiceId) {
+  static async deleteSaleInvoice(saleInvoiceId: number) {
+    const oldSaleInvoice = await SaleInvoice.tenant().query().findById(saleInvoiceId);
+
     await SaleInvoice.tenant().query().where('id', saleInvoiceId).delete();
     await ItemEntry.tenant()
       .query()
@@ -127,6 +109,10 @@ export default class SaleInvoicesService extends ServiceItemsEntries {
       .where('reference_type', 'SaleInvoice')
       .delete();
 
+    const revertCustomerBalanceOper = Customer.changeBalance(
+      oldSaleInvoice.customerId,
+      oldSaleInvoice.balance * -1,
+    );
     const invoiceTransactions = await AccountTransaction.tenant()
       .query()
       .whereIn('reference_type', ['SaleInvoice'])
@@ -139,68 +125,29 @@ export default class SaleInvoicesService extends ServiceItemsEntries {
     journal.loadEntries(invoiceTransactions);
     journal.removeEntries();
 
-    await Promise.all([journal.deleteEntries(), journal.saveBalance()]);
+    await Promise.all([
+      journal.deleteEntries(),
+      journal.saveBalance(),
+      revertCustomerBalanceOper,
+    ]);
   }
 
   /**
-   * Edit the given sale invoice.
-   * @param {Integer} saleInvoiceId -
-   * @param {ISaleInvoice} saleInvoice -
+   * Records the journal entries of sale invoice.
+   * @async
+   * @param {ISaleInvoice} saleInvoice
+   * @return {void}
    */
-  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 entriesNoIds = saleInvoice.entries.filter((entry) => !entry.id);
+  async recordJournalEntries(saleInvoice: any) {
 
-    const storedEntries = await ItemEntry.tenant()
-      .query()
-      .where('reference_id', saleInvoiceId)
-      .where('reference_type', 'SaleInvoice');
-
-    const entriesIdsShouldDelete = this.entriesShouldDeleted(
-      storedEntries,
-      entriesIds
-    );
-    if (entriesIdsShouldDelete.length > 0) {
-      const updateOper = ItemEntry.tenant()
-        .query()
-        .whereIn('id', entriesIdsShouldDelete)
-        .delete();
-      opers.push(updateOper);
-    }
-    entriesIds.forEach((entry) => {
-      const updateOper = ItemEntry.tenant()
-        .query()
-        .where('id', entry.id)
-        .update({
-          ...omit(entry, ['id']),
-        });
-      opers.push(updateOper);
-    });
-    entriesNoIds.forEach((entry) => {
-      const insertOper = ItemEntry.tenant()
-        .query()
-        .insert({
-          reference_type: 'SaleInvoice',
-          reference_id: saleInvoiceId,
-          ...omit(entry, ['id']),
-        });
-      opers.push(insertOper);
-    })
-    await Promise.all([...opers]);
   }
 
   /**
    * Retrieve sale invoice with associated entries.
-   * @param {Integer} saleInvoiceId 
+   * @async
+   * @param {Number} saleInvoiceId 
    */
-  static async getSaleInvoiceWithEntries(saleInvoiceId) {
+  static async getSaleInvoiceWithEntries(saleInvoiceId: number) {
     return SaleInvoice.tenant().query()
       .where('id', saleInvoiceId)
       .withGraphFetched('entries')
@@ -212,7 +159,7 @@ export default class SaleInvoicesService extends ServiceItemsEntries {
    * @param {Integer} saleInvoiceId
    * @return {Boolean}
    */
-  static async isSaleInvoiceExists(saleInvoiceId) {
+  static async isSaleInvoiceExists(saleInvoiceId: number) {
     const foundSaleInvoice = await SaleInvoice.tenant()
       .query()
       .where('id', saleInvoiceId);
@@ -221,10 +168,12 @@ export default class SaleInvoicesService extends ServiceItemsEntries {
 
   /**
    * Detarmines the sale invoice number exists on the storage.
-   * @param {Integer} saleInvoiceNumber
+   * @async
+   * @param {Number|String} saleInvoiceNumber
+   * @param {Number} saleInvoiceId
    * @return {Boolean}
    */
-  static async isSaleInvoiceNumberExists(saleInvoiceNumber, saleInvoiceId) {
+  static async isSaleInvoiceNumberExists(saleInvoiceNumber: string|number, saleInvoiceId: number) {
     const foundSaleInvoice = await SaleInvoice.tenant()
       .query()
       .onBuild((query) => {
@@ -243,7 +192,7 @@ export default class SaleInvoicesService extends ServiceItemsEntries {
    * @param {Array} invoicesIds
    * @return {Array}
    */
-  static async isInvoicesExist(invoicesIds) {
+  static async isInvoicesExist(invoicesIds: Array<number>) {
     const storedInvoices = await SaleInvoice.tenant()
       .query()
       .onBuild((builder) => {
diff --git a/server/src/services/Sales/SalesReceipt.js b/server/src/services/Sales/SalesReceipts.ts
similarity index 66%
rename from server/src/services/Sales/SalesReceipt.js
rename to server/src/services/Sales/SalesReceipts.ts
index d38c61884..f3ba7ae62 100644
--- a/server/src/services/Sales/SalesReceipt.js
+++ b/server/src/services/Sales/SalesReceipts.ts
@@ -2,19 +2,20 @@ import { omit, difference, sumBy } from 'lodash';
 import {
   SaleReceipt,
   Account,
+  ItemEntry,
 } from '@/models';
 import JournalPoster from '@/services/Accounting/JournalPoster';
-import ItemEntry from '../../models/ItemEntry';
 import JournalPosterService from '@/services/Sales/JournalPosterService';
+import HasItemEntries from '@/services/Sales/HasItemsEntries';
 
-export default class SalesReceipt extends JournalPosterService {
+export default class SalesReceipt {
   /**
    * Creates a new sale receipt with associated entries.
    * @async
    * @param {ISaleReceipt} saleReceipt
    * @return {Object}
    */
-  static async createSaleReceipt(saleReceipt) {
+  static async createSaleReceipt(saleReceipt: any) {
     const amount = sumBy(saleReceipt.entries, 'amount');
     const storedSaleReceipt = await SaleReceipt.tenant()
       .query()
@@ -22,9 +23,9 @@ export default class SalesReceipt extends JournalPosterService {
         amount,
         ...omit(saleReceipt, ['entries']),
       });
-    const storeSaleReceiptEntriesOpers = [];
+    const storeSaleReceiptEntriesOpers: Array<any> = [];
 
-    saleReceipt.entries.forEach((entry) => {
+    saleReceipt.entries.forEach((entry: any) => {
       const oper = ItemEntry.tenant()
         .query()
         .insert({
@@ -43,7 +44,7 @@ export default class SalesReceipt extends JournalPosterService {
    * @param {ISaleReceipt} saleReceipt
    * @return {Promise}
    */
-  static async _recordJournalTransactions(saleReceipt) {
+  static async _recordJournalTransactions(saleReceipt: any) {
     const accountsDepGraph = await Account.tenant().depGraph().query();
     const journalPoster = new JournalPoster(accountsDepGraph);
   }
@@ -54,7 +55,7 @@ export default class SalesReceipt extends JournalPosterService {
    * @param {ISaleReceipt} saleReceipt
    * @return {void}
    */
-  static async editSaleReceipt(saleReceiptId, saleReceipt) {
+  static async editSaleReceipt(saleReceiptId: number, saleReceipt: any) {
     const amount = sumBy(saleReceipt.entries, 'amount');
     const updatedSaleReceipt = await SaleReceipt.tenant()
       .query()
@@ -68,32 +69,11 @@ export default class SalesReceipt extends JournalPosterService {
       .where('reference_id', saleReceiptId)
       .where('reference_type', 'SaleReceipt');
 
-    const storedSaleReceiptsIds = storedSaleReceiptEntries.map((e) => e.id);
-    const entriesHasID = saleReceipt.entries.filter((entry) => entry.id);
-    const entriesIds = entriesHasID.map((e) => e.id);
-
-    const opers = [];
-    const entriesIdsShouldBeDeleted = difference(
-      storedSaleReceiptsIds,
-      entriesIds
+    // Patch sale receipt items entries.
+    const patchItemsEntries = HasItemEntries.patchItemsEntries(
+      saleReceipt.entries, storedSaleReceiptEntries, 'SaleReceipt', saleReceiptId,
     );
-    if (entriesIdsShouldBeDeleted.length > 0) {
-      const deleteOper = ItemEntry.tenant()
-        .query()
-        .whereIn('id', entriesIdsShouldBeDeleted)
-        .where('reference_type', 'SaleReceipt')
-        .delete();
-      opers.push(deleteOper);
-    }
-    entriesHasID.forEach((entry) => {
-      const updateOper = ItemEntry.tenant()
-        .query()
-        .patchAndFetchById(entry.id, {
-          ...omit(entry, ['id']),
-        });
-      opers.push(updateOper);
-    });
-    return Promise.all([...opers]);
+    return Promise.all([patchItemsEntries]);
   }
 
   /**
@@ -101,20 +81,22 @@ export default class SalesReceipt extends JournalPosterService {
    * @param {Integer} saleReceiptId
    * @return {void}
    */
-  static async deleteSaleReceipt(saleReceiptId) {
-    await SaleReceipt.tenant().query().where('id', saleReceiptId).delete();
-    await ItemEntry.tenant()
+  static async deleteSaleReceipt(saleReceiptId: number) {
+    const deleteSaleReceiptOper = SaleReceipt.tenant().query().where('id', saleReceiptId).delete();
+    const deleteItemsEntriesOper = ItemEntry.tenant()
       .query()
       .where('reference_id', saleReceiptId)
       .where('reference_type', 'SaleReceipt')
       .delete();
 
     // Delete all associated journal transactions to payment receive transaction.
-    const deleteTransactionsOper = this.deleteJournalTransactions(
+    const deleteTransactionsOper = JournalPosterService.deleteJournalTransactions(
       saleReceiptId,
       'SaleReceipt'
     );
     return Promise.all([
+      deleteItemsEntriesOper,
+      deleteSaleReceiptOper,
       deleteTransactionsOper,
     ]);
   }
@@ -124,7 +106,7 @@ export default class SalesReceipt extends JournalPosterService {
    * @param {Integer} saleReceiptId
    * @returns {Boolean}
    */
-  static async isSaleReceiptExists(saleReceiptId) {
+  static async isSaleReceiptExists(saleReceiptId: number) {
     const foundSaleReceipt = await SaleReceipt.tenant()
       .query()
       .where('id', saleReceiptId);
@@ -136,7 +118,7 @@ export default class SalesReceipt extends JournalPosterService {
    * @param {Integer} saleReceiptId
    * @param {ISaleReceipt} saleReceipt
    */
-  static async isSaleReceiptEntriesIDsExists(saleReceiptId, saleReceipt) {
+  static async isSaleReceiptEntriesIDsExists(saleReceiptId: number, saleReceipt: any) {
     const entriesIDs = saleReceipt.entries
       .filter((e) => e.id)
       .map((e) => e.id);
@@ -147,7 +129,7 @@ export default class SalesReceipt extends JournalPosterService {
       .where('reference_id', saleReceiptId)
       .where('reference_type', 'SaleReceipt');
 
-    const storedEntriesIDs = storedEntries.map((e) => e.id);
+    const storedEntriesIDs = storedEntries.map((e: any) => e.id);
     const notFoundEntriesIDs = difference(
       entriesIDs,
       storedEntriesIDs
@@ -159,7 +141,7 @@ export default class SalesReceipt extends JournalPosterService {
    * Retrieve sale receipt with associated entries.
    * @param {Integer} saleReceiptId 
    */
-  static async getSaleReceiptWithEntries(saleReceiptId) {
+  static async getSaleReceiptWithEntries(saleReceiptId: number) {
     const saleReceipt = await SaleReceipt.tenant().query()
       .where('id', saleReceiptId)
       .withGraphFetched('entries');
diff --git a/server/src/utils/index.js b/server/src/utils/index.js
index 9c51451fb..5d6959e86 100644
--- a/server/src/utils/index.js
+++ b/server/src/utils/index.js
@@ -132,6 +132,18 @@ const getTotalDeep = (items, deepProp, totalProp) =>
     return _.sumBy(item, totalProp) + total + acc;
   }, 0);
 
+function applyMixins(derivedCtor, baseCtors) {
+  baseCtors.forEach((baseCtor) => {
+    Object.getOwnPropertyNames(baseCtor.prototype).forEach((name) => {
+      Object.defineProperty(
+        derivedCtor.prototype,
+        name,
+        Object.getOwnPropertyDescriptor(baseCtor.prototype, name)
+      );
+    });
+  });
+}
+
 export {
   hashPassword,
   origin,
@@ -143,4 +155,5 @@ export {
   flatToNestedArray,
   itemsStartWith,
   getTotalDeep,
+  applyMixins,
 };
diff --git a/server/tsconfig.json b/server/tsconfig.json
index 1753c9ea7..f2280a902 100644
--- a/server/tsconfig.json
+++ b/server/tsconfig.json
@@ -6,6 +6,7 @@
     "module": "commonjs",
     "target": "es5",
     "jsx": "react",
-    "allowJs": true
+    "allowJs": true,
+    "esModuleInterop": true,
   }
 }
\ No newline at end of file