Merge pull request 'feature/exclusive-summary' (#16 ) from feature/exclusive-summary into main

Reviewed-on: #16
Merge branch 'feature/expense-revisi' into feature/exclusive-summary
2026-06-18 01:11:14 +00:00 · 2026-06-17 18:36:46 +07:00 · 2026-06-17 18:31:10 +07:00 · 2026-06-17 18:26:40 +07:00 · 2026-06-17 18:17:08 +07:00
17 changed files with 422 additions and 456 deletions
--- a/internal/contract/purchase_order_contract.go
+++ b/internal/contract/purchase_order_contract.go
@ -19,11 +19,11 @@ type CreatePurchaseOrderRequest struct {
 }

 type CreatePurchaseOrderItemRequest struct {
-	IngredientID       uuid.UUID `json:"ingredient_id" validate:"required"`
+	IngredientID       *uuid.UUID `json:"ingredient_id,omitempty" validate:"omitempty"`
 	PurchaseCategoryID uuid.UUID  `json:"purchase_category_id" validate:"required"`
 	Description        *string    `json:"description,omitempty" validate:"omitempty"`
-	Quantity           float64   `json:"quantity" validate:"required,gt=0"`
-	UnitID             uuid.UUID `json:"unit_id" validate:"required"`
+	Quantity           *float64   `json:"quantity,omitempty" validate:"omitempty,gt=0"`
+	UnitID             *uuid.UUID `json:"unit_id,omitempty" validate:"omitempty"`
 	Amount             float64    `json:"amount" validate:"required,gte=0"`
 }

@ -40,12 +40,12 @@ type UpdatePurchaseOrderRequest struct {
 }

 type UpdatePurchaseOrderItemRequest struct {
-	ID                 *uuid.UUID `json:"id,omitempty"` // Ignored. Supplying items replaces all existing PO items.
-	IngredientID       *uuid.UUID `json:"ingredient_id" validate:"required"`
-	PurchaseCategoryID *uuid.UUID `json:"purchase_category_id" validate:"required"`
+	ID                 *uuid.UUID `json:"id,omitempty"` // For existing items
+	IngredientID       *uuid.UUID `json:"ingredient_id,omitempty" validate:"omitempty"`
+	PurchaseCategoryID *uuid.UUID `json:"purchase_category_id,omitempty" validate:"omitempty"`
 	Description        *string    `json:"description,omitempty" validate:"omitempty"`
-	Quantity           *float64   `json:"quantity" validate:"required,gt=0"`
-	UnitID             *uuid.UUID `json:"unit_id" validate:"required"`
+	Quantity           *float64   `json:"quantity,omitempty" validate:"omitempty,gt=0"`
+	UnitID             *uuid.UUID `json:"unit_id,omitempty" validate:"omitempty"`
 	Amount             *float64   `json:"amount,omitempty" validate:"omitempty,gte=0"`
 }

@ -70,11 +70,11 @@ type PurchaseOrderResponse struct {
 type PurchaseOrderItemResponse struct {
 	ID                 uuid.UUID                 `json:"id"`
 	PurchaseOrderID    uuid.UUID                 `json:"purchase_order_id"`
-	IngredientID       uuid.UUID                 `json:"ingredient_id"`
+	IngredientID       *uuid.UUID                `json:"ingredient_id"`
 	PurchaseCategoryID uuid.UUID                 `json:"purchase_category_id"`
 	Description        *string                   `json:"description"`
-	Quantity           float64                   `json:"quantity"`
-	UnitID             uuid.UUID                 `json:"unit_id"`
+	Quantity           *float64                  `json:"quantity"`
+	UnitID             *uuid.UUID                `json:"unit_id"`
 	Amount             float64                   `json:"amount"`
 	CreatedAt          time.Time                 `json:"created_at"`
 	UpdatedAt          time.Time                 `json:"updated_at"`
--- a/internal/entities/analytics.go
+++ b/internal/entities/analytics.go
@ -216,3 +216,12 @@ type ExclusiveSummaryDailyTransaction struct {
 	Amount       float64
 	Source       string
 }
+
+type ExclusiveSummaryBankBalance struct {
+	Bank             string
+	OpeningBalance   *float64
+	IncomingMutation *float64
+	OutgoingMutation *float64
+	ClosingBalance   *float64
+	Notes            *string
+}
--- a/internal/entities/purchase_order.go
+++ b/internal/entities/purchase_order.go
@ -43,11 +43,11 @@ func (PurchaseOrder) TableName() string {
 type PurchaseOrderItem struct {
 	ID                 uuid.UUID  `gorm:"type:uuid;primary_key;default:gen_random_uuid()" json:"id"`
 	PurchaseOrderID    uuid.UUID  `gorm:"type:uuid;not null" json:"purchase_order_id" validate:"required"`
-	IngredientID       uuid.UUID `gorm:"type:uuid;not null" json:"ingredient_id" validate:"required"`
+	IngredientID       *uuid.UUID `gorm:"type:uuid" json:"ingredient_id" validate:"omitempty"`
 	PurchaseCategoryID uuid.UUID  `gorm:"type:uuid;not null;index" json:"purchase_category_id" validate:"required"`
 	Description        *string    `gorm:"type:text" json:"description" validate:"omitempty"`
-	Quantity           float64   `gorm:"type:decimal(10,3);not null" json:"quantity" validate:"required,gt=0"`
-	UnitID             uuid.UUID `gorm:"type:uuid;not null" json:"unit_id" validate:"required"`
+	Quantity           *float64   `gorm:"type:decimal(10,3)" json:"quantity" validate:"omitempty,gt=0"`
+	UnitID             *uuid.UUID `gorm:"type:uuid" json:"unit_id" validate:"omitempty"`
 	Amount             float64    `gorm:"type:decimal(15,2);not null" json:"amount" validate:"required,gte=0"`
 	CreatedAt          time.Time  `gorm:"autoCreateTime" json:"created_at"`
 	UpdatedAt          time.Time  `gorm:"autoUpdateTime" json:"updated_at"`
--- a/internal/models/purchase_order.go
+++ b/internal/models/purchase_order.go
@ -24,11 +24,11 @@ type PurchaseOrder struct {
 type PurchaseOrderItem struct {
 	ID                 uuid.UUID  `json:"id"`
 	PurchaseOrderID    uuid.UUID  `json:"purchase_order_id"`
-	IngredientID       uuid.UUID `json:"ingredient_id"`
+	IngredientID       *uuid.UUID `json:"ingredient_id"`
 	PurchaseCategoryID uuid.UUID  `json:"purchase_category_id"`
 	Description        *string    `json:"description"`
-	Quantity           float64   `json:"quantity"`
-	UnitID             uuid.UUID `json:"unit_id"`
+	Quantity           *float64   `json:"quantity"`
+	UnitID             *uuid.UUID `json:"unit_id"`
 	Amount             float64    `json:"amount"`
 	CreatedAt          time.Time  `json:"created_at"`
 	UpdatedAt          time.Time  `json:"updated_at"`
@ -62,11 +62,11 @@ type PurchaseOrderResponse struct {
 type PurchaseOrderItemResponse struct {
 	ID                 uuid.UUID                 `json:"id"`
 	PurchaseOrderID    uuid.UUID                 `json:"purchase_order_id"`
-	IngredientID       uuid.UUID                 `json:"ingredient_id"`
+	IngredientID       *uuid.UUID                `json:"ingredient_id"`
 	PurchaseCategoryID uuid.UUID                 `json:"purchase_category_id"`
 	Description        *string                   `json:"description"`
-	Quantity           float64                   `json:"quantity"`
-	UnitID             uuid.UUID                 `json:"unit_id"`
+	Quantity           *float64                  `json:"quantity"`
+	UnitID             *uuid.UUID                `json:"unit_id"`
 	Amount             float64                   `json:"amount"`
 	CreatedAt          time.Time                 `json:"created_at"`
 	UpdatedAt          time.Time                 `json:"updated_at"`
@ -96,11 +96,11 @@ type CreatePurchaseOrderRequest struct {
 }

 type CreatePurchaseOrderItemRequest struct {
-	IngredientID       uuid.UUID `json:"ingredient_id"`
+	IngredientID       *uuid.UUID `json:"ingredient_id,omitempty"`
 	PurchaseCategoryID uuid.UUID  `json:"purchase_category_id"`
 	Description        *string    `json:"description,omitempty"`
-	Quantity           float64   `json:"quantity"`
-	UnitID             uuid.UUID `json:"unit_id"`
+	Quantity           *float64   `json:"quantity,omitempty"`
+	UnitID             *uuid.UUID `json:"unit_id,omitempty"`
 	Amount             float64    `json:"amount"`
 }

@ -117,7 +117,7 @@ type UpdatePurchaseOrderRequest struct {
 }

 type UpdatePurchaseOrderItemRequest struct {
-	ID                 *uuid.UUID `json:"id,omitempty"` // Ignored. Supplying items replaces all existing PO items.
+	ID                 *uuid.UUID `json:"id,omitempty"` // For existing items
 	IngredientID       *uuid.UUID `json:"ingredient_id,omitempty"`
 	PurchaseCategoryID *uuid.UUID `json:"purchase_category_id,omitempty"`
 	Description        *string    `json:"description,omitempty"`
--- a/internal/processor/analytics_processor.go
+++ b/internal/processor/analytics_processor.go
@ -656,14 +656,6 @@ func slugify(s string) string {
 }

 func (p *AnalyticsProcessorImpl) GetExclusiveSummaryPeriod(ctx context.Context, req *models.ExclusiveSummaryPeriodRequest) (*models.ExclusiveSummaryPeriodResponse, error) {
-	if req.DateFrom.IsZero() {
-		return nil, fmt.Errorf("date_from is required")
-	}
-
-	if req.DateTo.IsZero() {
-		return nil, fmt.Errorf("date_to is required")
-	}
-
 	if req.DateFrom.After(req.DateTo) {
 		return nil, fmt.Errorf("date_from cannot be after date_to")
 	}
@ -672,10 +664,6 @@ func (p *AnalyticsProcessorImpl) GetExclusiveSummaryPeriod(ctx context.Context,
 }

 func (p *AnalyticsProcessorImpl) GetExclusiveSummaryMonthly(ctx context.Context, req *models.ExclusiveSummaryMonthlyRequest) (*models.ExclusiveSummaryMonthlyResponse, error) {
-	if req.Month.IsZero() {
-		return nil, fmt.Errorf("month is required")
-	}
-
 	monthStart := time.Date(req.Month.Year(), req.Month.Month(), 1, 0, 0, 0, 0, req.Month.Location())
 	monthEnd := monthStart.AddDate(0, 1, 0).Add(-time.Nanosecond)

@ -689,9 +677,8 @@ func (p *AnalyticsProcessorImpl) GetExclusiveSummaryMonthly(ctx context.Context,
 		return nil, err
 	}

-	buckets := buildExclusiveSummaryMonthlyBuckets(monthStart)
-	periods := make([]models.ExclusiveSummaryMonthlyPeriod, 0, len(buckets))
-	for _, bucket := range buckets {
+	periods := make([]models.ExclusiveSummaryMonthlyPeriod, 0)
+	for _, bucket := range buildExclusiveSummaryMonthlyBuckets(monthStart) {
 		period, err := p.buildExclusiveSummaryPeriod(ctx, &models.ExclusiveSummaryPeriodRequest{
 			OrganizationID: req.OrganizationID,
 			OutletID:       req.OutletID,
@ -702,7 +689,6 @@ func (p *AnalyticsProcessorImpl) GetExclusiveSummaryMonthly(ctx context.Context,
 			return nil, err
 		}

-		grossMargin := percentage(period.Summary.GrossProfit, period.Summary.Sales)
 		periods = append(periods, models.ExclusiveSummaryMonthlyPeriod{
 			Label:       bucket.Label,
 			DateFrom:    bucket.DateFrom,
@ -710,10 +696,27 @@ func (p *AnalyticsProcessorImpl) GetExclusiveSummaryMonthly(ctx context.Context,
 			Sales:       period.Summary.Sales,
 			HPP:         period.Summary.HPP,
 			GrossProfit: period.Summary.GrossProfit,
-			GrossMargin: grossMargin,
+			GrossMargin: percentage(period.Summary.GrossProfit, period.Summary.Sales),
 		})
 	}

+	bankBalances, err := p.analyticsRepo.GetExclusiveSummaryBankBalances(ctx, req.OrganizationID, req.OutletID)
+	if err != nil {
+		return nil, fmt.Errorf("failed to get exclusive summary bank balances: %w", err)
+	}
+
+	bankBalance := make([]models.ExclusiveSummaryBankBalance, len(bankBalances))
+	for i, item := range bankBalances {
+		bankBalance[i] = models.ExclusiveSummaryBankBalance{
+			Bank:             item.Bank,
+			OpeningBalance:   item.OpeningBalance,
+			IncomingMutation: item.IncomingMutation,
+			OutgoingMutation: item.OutgoingMutation,
+			ClosingBalance:   item.ClosingBalance,
+			Notes:            item.Notes,
+		}
+	}
+
 	return &models.ExclusiveSummaryMonthlyResponse{
 		OrganizationID: req.OrganizationID,
 		OutletID:       req.OutletID,
@ -728,10 +731,7 @@ func (p *AnalyticsProcessorImpl) GetExclusiveSummaryMonthly(ctx context.Context,
 			NetProfitMargin:          percentage(fullPeriod.Summary.NetProfit, fullPeriod.Summary.Sales),
 		},
 		Periods:     periods,
-		BankBalance: []models.ExclusiveSummaryBankBalance{
-			{Bank: "BCA"},
-			{Bank: "BRI"},
-		},
+		BankBalance: bankBalance,
 	}, nil
 }

@ -836,16 +836,16 @@ func exclusiveSummarySalaryBreakdown(transactions []entities.ExclusiveSummaryDai
 	var salaryOther float64

 	for _, transaction := range transactions {
-		if transaction.Source != "expense" || !isExclusiveSummarySalary(transaction.CategoryCode, transaction.CategoryName, transaction.Description) {
+		if !isExclusiveSummarySalary(transaction.CategoryCode, transaction.CategoryName, transaction.Description) {
 			continue
 		}

 		classification := strings.ToLower(transaction.CategoryCode + " " + transaction.CategoryName + " " + transaction.Description)
 		switch {
-		case strings.Contains(classification, "dw"):
-			salaryDW += transaction.Amount
 		case strings.Contains(classification, "staff") || strings.Contains(classification, "kary") || strings.Contains(classification, "karyawan"):
 			salaryStaff += transaction.Amount
+		case strings.Contains(classification, "dw"):
+			salaryDW += transaction.Amount
 		default:
 			salaryOther += transaction.Amount
 		}
--- a/internal/processor/analytics_processor_test.go
+++ b/internal/processor/analytics_processor_test.go
@ -15,8 +15,10 @@ import (
 type analyticsRepositoryStub struct {
 	purchasingResult        *entities.PurchasingAnalytics
 	profitLossResult        *entities.ProfitLossAnalytics
-	exclusiveResult  *entities.ExclusiveSummaryAnalytics
+	exclusiveSummaryResults []*entities.ExclusiveSummaryAnalytics
+	bankBalances            []entities.ExclusiveSummaryBankBalance
 	profitLossGroup         string
+	exclusiveSummaryCalls   int
 }

 func (analyticsRepositoryStub) GetPaymentMethodAnalytics(context.Context, uuid.UUID, *uuid.UUID, time.Time, time.Time) ([]*entities.PaymentMethodAnalytics, error) {
@ -48,8 +50,18 @@ func (s analyticsRepositoryStub) GetProfitLossAnalytics(_ context.Context, _ uui
 	return s.profitLossResult, nil
 }

-func (s analyticsRepositoryStub) GetExclusiveSummaryAnalytics(context.Context, uuid.UUID, *uuid.UUID, time.Time, time.Time) (*entities.ExclusiveSummaryAnalytics, error) {
-	return s.exclusiveResult, nil
+func (s *analyticsRepositoryStub) GetExclusiveSummaryAnalytics(context.Context, uuid.UUID, *uuid.UUID, time.Time, time.Time) (*entities.ExclusiveSummaryAnalytics, error) {
+	if s.exclusiveSummaryCalls < len(s.exclusiveSummaryResults) {
+		result := s.exclusiveSummaryResults[s.exclusiveSummaryCalls]
+		s.exclusiveSummaryCalls++
+		return result, nil
+	}
+	s.exclusiveSummaryCalls++
+	return &entities.ExclusiveSummaryAnalytics{}, nil
+}
+
+func (s *analyticsRepositoryStub) GetExclusiveSummaryBankBalances(context.Context, uuid.UUID, *uuid.UUID) ([]entities.ExclusiveSummaryBankBalance, error) {
+	return s.bankBalances, nil
 }

 type expenseRepositoryStub struct{}
@ -76,7 +88,7 @@ func TestAnalyticsProcessorGetPurchasingAnalyticsPassesOutletName(t *testing.T)
 	outletID := uuid.New()
 	outletName := "Main Outlet"
 	now := time.Date(2026, 5, 1, 0, 0, 0, 0, time.UTC)
-	processor := NewAnalyticsProcessorImpl(analyticsRepositoryStub{
+	processor := NewAnalyticsProcessorImpl(&analyticsRepositoryStub{
 		purchasingResult: &entities.PurchasingAnalytics{
 			OutletName: &outletName,
 			Summary: entities.PurchasingSummary{
@ -129,7 +141,7 @@ func TestAnalyticsProcessorGetProfitLossAnalyticsMapsOverviewAndReportFields(t *
 	productID := uuid.New()
 	categoryID := uuid.New()
 	now := time.Date(2026, 5, 1, 0, 0, 0, 0, time.UTC)
-	processor := NewAnalyticsProcessorImpl(analyticsRepositoryStub{
+	processor := NewAnalyticsProcessorImpl(&analyticsRepositoryStub{
 		profitLossResult: &entities.ProfitLossAnalytics{
 			Summary: entities.ProfitLossSummary{
 				TotalRevenue:       1000,
@ -201,7 +213,7 @@ func TestAnalyticsProcessorGetProfitLossAnalyticsMapsOverviewAndReportFields(t *

 func TestAnalyticsProcessorGetProfitLossAnalyticsDynamicExpenseCategories(t *testing.T) {
 	now := time.Date(2026, 5, 1, 0, 0, 0, 0, time.UTC)
-	processor := NewAnalyticsProcessorImpl(analyticsRepositoryStub{
+	processor := NewAnalyticsProcessorImpl(&analyticsRepositoryStub{
 		profitLossResult: &entities.ProfitLossAnalytics{
 			Summary: entities.ProfitLossSummary{
 				TotalRevenue: 10000,
@ -279,21 +291,28 @@ func TestAnalyticsProcessorGetProfitLossAnalyticsDynamicExpenseCategories(t *tes
 	require.True(t, result.MainSummary[6].IsBold)
 }

-func TestAnalyticsProcessorGetExclusiveSummaryPeriodCalculatesSummaryAndReimburse(t *testing.T) {
+func TestAnalyticsProcessorGetExclusiveSummaryPeriodCalculatesTotalsAndReimburse(t *testing.T) {
 	now := time.Date(2026, 5, 26, 0, 0, 0, 0, time.UTC)
-	processor := NewAnalyticsProcessorImpl(analyticsRepositoryStub{
-		exclusiveResult: &entities.ExclusiveSummaryAnalytics{
-			SalesTotal: 35619000,
+	processor := NewAnalyticsProcessorImpl(&analyticsRepositoryStub{
+		exclusiveSummaryResults: []*entities.ExclusiveSummaryAnalytics{
+			{
+				SalesTotal: 1000,
 				HPPBreakdown: []entities.ExclusiveSummaryCategoryTotal{
-				{CategoryCode: "hpp_nusantara", CategoryName: "Nusantara", Amount: 19010552},
+					{CategoryCode: "RAW", CategoryName: "Raw", Amount: 400},
 				},
 				OperationalExpenseBreakdown: []entities.ExclusiveSummaryCategoryTotal{
-				{CategoryCode: "biaya_gaji", CategoryName: "Gaji", Amount: 51758333},
-				{CategoryCode: "biaya_lain", CategoryName: "Biaya Lain-lain", Amount: 1608605},
+					{CategoryCode: "GAJI", CategoryName: "Gaji", Amount: 250},
+					{CategoryCode: "OPS", CategoryName: "Operasional", Amount: 100},
+				},
+				DailySummary: []entities.ExclusiveSummaryDailySummary{
+					{Date: now, TransactionCount: 3, TotalCost: 750},
 				},
 				DailyTransactions: []entities.ExclusiveSummaryDailyTransaction{
-				{Date: now, CategoryCode: "biaya_gaji", CategoryName: "Gaji", Description: "gaji kary", Amount: 48203333, Source: "expense"},
-				{Date: now, CategoryCode: "biaya_gaji_dw", CategoryName: "Gaji DW", Description: "gaji karyawan", Amount: 3555000, Source: "expense"},
+					{Date: now, CategoryCode: "RAW", CategoryName: "Raw", Description: "beras", Amount: 400, Source: "purchase_order"},
+					{Date: now, CategoryCode: "GAJI", CategoryName: "Gaji", Description: "gaji karyawan", Amount: 200, Source: "purchase_order"},
+					{Date: now, CategoryCode: "GAJI", CategoryName: "Gaji", Description: "DW", Amount: 50, Source: "purchase_order"},
+					{Date: now, CategoryCode: "OPS", CategoryName: "Operasional", Description: "atk", Amount: 100, Source: "purchase_order"},
+				},
 			},
 		},
 	}, expenseRepositoryStub{})
@ -307,34 +326,45 @@ func TestAnalyticsProcessorGetExclusiveSummaryPeriodCalculatesSummaryAndReimburs

 	require.NoError(t, err)
 	require.NotNil(t, result)
-	require.Equal(t, float64(35619000), result.Summary.Sales)
-	require.Equal(t, float64(19010552), result.Summary.HPP)
-	require.Equal(t, float64(16608448), result.Summary.GrossProfit)
-	require.Equal(t, float64(51758333), result.Summary.SalaryTotal)
-	require.Equal(t, float64(3555000), result.Summary.SalaryDW)
-	require.Equal(t, float64(48203333), result.Summary.SalaryStaff)
-	require.Equal(t, float64(53366938), result.Summary.OperationalExpensesTotal)
-	require.Equal(t, float64(72377490), result.Summary.TotalCost)
-	require.Equal(t, float64(-36758490), result.Summary.NetProfit)
-	require.Equal(t, float64(48203333), result.Reimburse.ExcludedSalaryStaff)
-	require.Equal(t, float64(24174157), result.Reimburse.TotalReimburse)
+	require.Equal(t, float64(1000), result.Summary.Sales)
+	require.Equal(t, float64(400), result.Summary.HPP)
+	require.Equal(t, float64(600), result.Summary.GrossProfit)
+	require.Equal(t, float64(350), result.Summary.OperationalExpensesTotal)
+	require.Equal(t, float64(750), result.Summary.TotalCost)
+	require.Equal(t, float64(250), result.Summary.NetProfit)
+	require.Equal(t, float64(250), result.Summary.SalaryTotal)
+	require.Equal(t, float64(50), result.Summary.SalaryDW)
+	require.Equal(t, float64(200), result.Summary.SalaryStaff)
+	require.Equal(t, float64(100), result.Summary.OtherOperationalExpenses)
+	require.Equal(t, float64(200), result.Reimburse.ExcludedSalaryStaff)
+	require.Equal(t, float64(550), result.Reimburse.TotalReimburse)
+	require.Len(t, result.HPPBreakdown, 1)
+	require.Equal(t, float64(100), result.HPPBreakdown[0].Percentage)
+	require.Len(t, result.DailySummary, 1)
+	require.Len(t, result.DailyTransactions, 4)
 }

-func TestAnalyticsProcessorGetExclusiveSummaryMonthlyBuildsCalendarBucketsAndBankTemplate(t *testing.T) {
+func TestAnalyticsProcessorGetExclusiveSummaryMonthlyBuildsSummaryAndBuckets(t *testing.T) {
 	location, err := time.LoadLocation("Asia/Jakarta")
 	require.NoError(t, err)
 	month := time.Date(2026, 5, 1, 0, 0, 0, 0, location)
-	processor := NewAnalyticsProcessorImpl(analyticsRepositoryStub{
-		exclusiveResult: &entities.ExclusiveSummaryAnalytics{
-			SalesTotal: 1000,
-			HPPBreakdown: []entities.ExclusiveSummaryCategoryTotal{
-				{CategoryCode: "hpp", CategoryName: "HPP", Amount: 400},
+	openingBalance := 5000000.0
+	closingBalance := 5000000.0
+	notes := "Main cash account for daily transactions"
+	stub := &analyticsRepositoryStub{
+		exclusiveSummaryResults: []*entities.ExclusiveSummaryAnalytics{
+			{SalesTotal: 1000, HPPBreakdown: []entities.ExclusiveSummaryCategoryTotal{{Amount: 400}}, OperationalExpenseBreakdown: []entities.ExclusiveSummaryCategoryTotal{{Amount: 100}}},
+			{SalesTotal: 100, HPPBreakdown: []entities.ExclusiveSummaryCategoryTotal{{Amount: 40}}},
+			{SalesTotal: 200, HPPBreakdown: []entities.ExclusiveSummaryCategoryTotal{{Amount: 80}}},
+			{SalesTotal: 300, HPPBreakdown: []entities.ExclusiveSummaryCategoryTotal{{Amount: 120}}},
+			{SalesTotal: 400, HPPBreakdown: []entities.ExclusiveSummaryCategoryTotal{{Amount: 160}}},
+			{SalesTotal: 500, HPPBreakdown: []entities.ExclusiveSummaryCategoryTotal{{Amount: 200}}},
 		},
-			OperationalExpenseBreakdown: []entities.ExclusiveSummaryCategoryTotal{
-				{CategoryCode: "ops", CategoryName: "OPS", Amount: 100},
+		bankBalances: []entities.ExclusiveSummaryBankBalance{
+			{Bank: "Cash and Bank", OpeningBalance: &openingBalance, ClosingBalance: &closingBalance, Notes: &notes},
 		},
-		},
-	}, expenseRepositoryStub{})
+	}
+	processor := NewAnalyticsProcessorImpl(stub, expenseRepositoryStub{})

 	result, err := processor.GetExclusiveSummaryMonthly(context.Background(), &models.ExclusiveSummaryMonthlyRequest{
 		OrganizationID: uuid.New(),
@ -345,11 +375,21 @@ func TestAnalyticsProcessorGetExclusiveSummaryMonthlyBuildsCalendarBucketsAndBan
 	require.NotNil(t, result)
 	require.Equal(t, "2026-05", result.Month)
 	require.Equal(t, float64(1000), result.Summary.TotalSales)
+	require.Equal(t, float64(400), result.Summary.HPP)
 	require.Equal(t, float64(500), result.Summary.NetProfit)
+	require.InDelta(t, float64(50), result.Summary.NetProfitMargin, 0.0001)
 	require.Len(t, result.Periods, 5)
 	require.Equal(t, "1 - 3 Mei", result.Periods[0].Label)
 	require.Equal(t, "25 - 31 Mei", result.Periods[4].Label)
-	require.Len(t, result.BankBalance, 2)
-	require.Equal(t, "BCA", result.BankBalance[0].Bank)
-	require.Equal(t, "BRI", result.BankBalance[1].Bank)
+	require.Len(t, result.BankBalance, 1)
+	require.Equal(t, "Cash and Bank", result.BankBalance[0].Bank)
+	require.NotNil(t, result.BankBalance[0].OpeningBalance)
+	require.Equal(t, openingBalance, *result.BankBalance[0].OpeningBalance)
+	require.NotNil(t, result.BankBalance[0].ClosingBalance)
+	require.Equal(t, closingBalance, *result.BankBalance[0].ClosingBalance)
+	require.Nil(t, result.BankBalance[0].IncomingMutation)
+	require.Nil(t, result.BankBalance[0].OutgoingMutation)
+	require.NotNil(t, result.BankBalance[0].Notes)
+	require.Equal(t, notes, *result.BankBalance[0].Notes)
+	require.Equal(t, 6, stub.exclusiveSummaryCalls)
 }
--- a/internal/processor/purchase_order_processor.go
+++ b/internal/processor/purchase_order_processor.go
@ -67,21 +67,41 @@ func (p *PurchaseOrderProcessorImpl) CreatePurchaseOrder(ctx context.Context, or
 		return nil, fmt.Errorf("purchase order with PO number %s already exists in this organization", req.PONumber)
 	}

-	// Purchase orders are raw-material only because they affect ingredient stock.
+	// Validate categories and inventory fields per item type.
 	for i, item := range req.Items {
-		if err := p.validateRawMaterialPurchaseCategory(ctx, item.PurchaseCategoryID, organizationID, i); err != nil {
+		category, err := p.validatePurchaseCategory(ctx, item.PurchaseCategoryID, organizationID, i)
+		if err != nil {
 			return nil, err
 		}

-		_, err := p.ingredientRepo.GetByID(ctx, item.IngredientID, organizationID)
+		switch category.Type {
+		case entities.PurchaseCategoryTypeRawMaterial:
+			if item.IngredientID == nil {
+				return nil, fmt.Errorf("ingredient_id is required for raw_material item %d", i)
+			}
+			if item.Quantity == nil {
+				return nil, fmt.Errorf("quantity is required for raw_material item %d", i)
+			}
+			if item.UnitID == nil {
+				return nil, fmt.Errorf("unit_id is required for raw_material item %d", i)
+			}
+
+			_, err := p.ingredientRepo.GetByID(ctx, *item.IngredientID, organizationID)
 			if err != nil {
 				return nil, fmt.Errorf("ingredient not found for item %d: %w", i, err)
 			}

-		_, err = p.unitRepo.GetByID(ctx, item.UnitID, organizationID)
+			_, err = p.unitRepo.GetByID(ctx, *item.UnitID, organizationID)
 			if err != nil {
 				return nil, fmt.Errorf("unit not found for item %d: %w", i, err)
 			}
+		case entities.PurchaseCategoryTypeExpense:
+			if item.IngredientID != nil || item.Quantity != nil || item.UnitID != nil {
+				return nil, fmt.Errorf("ingredient_id, quantity, and unit_id must be empty for expense item %d", i)
+			}
+		default:
+			return nil, fmt.Errorf("purchase category for item %d has unsupported type %s", i, category.Type)
+		}
 	}

 	// Calculate total amount
@ -204,39 +224,49 @@ func (p *PurchaseOrderProcessorImpl) UpdatePurchaseOrder(ctx context.Context, id
 				return nil, fmt.Errorf("purchase_category_id is required for item %d", i)
 			}

-			if itemReq.IngredientID == nil {
-				return nil, fmt.Errorf("ingredient_id is required for raw_material item %d", i)
-			}
-			if itemReq.Quantity == nil {
-				return nil, fmt.Errorf("quantity is required for raw_material item %d", i)
-			}
-			if itemReq.UnitID == nil {
-				return nil, fmt.Errorf("unit_id is required for raw_material item %d", i)
-			}
-
-			ingredientID := *itemReq.IngredientID
+			ingredientID := itemReq.IngredientID
 			purchaseCategoryID := *itemReq.PurchaseCategoryID
-			unitID := *itemReq.UnitID
-			quantity := *itemReq.Quantity
+			unitID := itemReq.UnitID
+			quantity := itemReq.Quantity
 			amount := 0.0
 			if itemReq.Amount != nil {
 				amount = *itemReq.Amount
 			}
 			description := itemReq.Description

-			if err := p.validateRawMaterialPurchaseCategory(ctx, purchaseCategoryID, organizationID, i); err != nil {
+			category, err := p.validatePurchaseCategory(ctx, purchaseCategoryID, organizationID, i)
+			if err != nil {
 				return nil, err
 			}

-			_, err := p.ingredientRepo.GetByID(ctx, ingredientID, organizationID)
+			switch category.Type {
+			case entities.PurchaseCategoryTypeRawMaterial:
+				if ingredientID == nil {
+					return nil, fmt.Errorf("ingredient_id is required for raw_material item %d", i)
+				}
+				if quantity == nil {
+					return nil, fmt.Errorf("quantity is required for raw_material item %d", i)
+				}
+				if unitID == nil {
+					return nil, fmt.Errorf("unit_id is required for raw_material item %d", i)
+				}
+
+				_, err := p.ingredientRepo.GetByID(ctx, *ingredientID, organizationID)
 				if err != nil {
 					return nil, fmt.Errorf("ingredient not found: %w", err)
 				}

-			_, err = p.unitRepo.GetByID(ctx, unitID, organizationID)
+				_, err = p.unitRepo.GetByID(ctx, *unitID, organizationID)
 				if err != nil {
 					return nil, fmt.Errorf("unit not found: %w", err)
 				}
+			case entities.PurchaseCategoryTypeExpense:
+				if ingredientID != nil || quantity != nil || unitID != nil {
+					return nil, fmt.Errorf("ingredient_id, quantity, and unit_id must be empty for expense item %d", i)
+				}
+			default:
+				return nil, fmt.Errorf("purchase category for item %d has unsupported type %s", i, category.Type)
+			}

 			items[i] = &entities.PurchaseOrderItem{
 				PurchaseOrderID:    poEntity.ID,
@ -377,6 +407,8 @@ func (p *PurchaseOrderProcessorImpl) UpdatePurchaseOrderStatus(ctx context.Conte
 		return nil, fmt.Errorf("purchase order not found: %w", err)
 	}

+	fmt.Println("status:", po.Status)
+
 	// Check if status is changing to "received" and current status is not "received"
 	if status == "received" && po.Status != "received" {
 		// Get purchase order with items for inventory update
@ -387,19 +419,27 @@ func (p *PurchaseOrderProcessorImpl) UpdatePurchaseOrderStatus(ctx context.Conte

 		// Update inventory for each item
 		for _, item := range poWithItems.Items {
+			if item.PurchaseCategory != nil && item.PurchaseCategory.Type == entities.PurchaseCategoryTypeExpense {
+				continue
+			}
+
+			if item.IngredientID == nil || item.UnitID == nil || item.Quantity == nil {
+				return nil, fmt.Errorf("purchase order item %s is missing raw material inventory fields", item.ID)
+			}
+
 			// Get ingredient to find its base unit
-			ingredient, err := p.ingredientRepo.GetByID(ctx, item.IngredientID, organizationID)
+			ingredient, err := p.ingredientRepo.GetByID(ctx, *item.IngredientID, organizationID)
 			if err != nil {
-				return nil, fmt.Errorf("failed to get ingredient %s: %w", item.IngredientID, err)
+				return nil, fmt.Errorf("failed to get ingredient %s: %w", *item.IngredientID, err)
 			}

 			// Convert quantity to ingredient's base unit if needed
-			quantityToAdd := item.Quantity
-			if item.UnitID != ingredient.UnitID {
+			quantityToAdd := *item.Quantity
+			if *item.UnitID != ingredient.UnitID {
 				// Convert from purchase unit to ingredient's base unit
-				convertedQuantity, err := p.unitConverterRepo.ConvertQuantity(ctx, item.IngredientID, item.UnitID, ingredient.UnitID, organizationID, item.Quantity)
+				convertedQuantity, err := p.unitConverterRepo.ConvertQuantity(ctx, *item.IngredientID, *item.UnitID, ingredient.UnitID, organizationID, *item.Quantity)
 				if err != nil {
-					return nil, fmt.Errorf("failed to convert quantity for ingredient %s from unit %s to %s: %w", item.IngredientID, item.UnitID, ingredient.UnitID, err)
+					return nil, fmt.Errorf("failed to convert quantity for ingredient %s from unit %s to %s: %w", *item.IngredientID, *item.UnitID, ingredient.UnitID, err)
 				}
 				quantityToAdd = convertedQuantity
 			}
@ -417,7 +457,7 @@ func (p *PurchaseOrderProcessorImpl) UpdatePurchaseOrderStatus(ctx context.Conte

 			err = p.inventoryMovementService.CreateIngredientMovement(
 				ctx,
-				item.IngredientID,
+				*item.IngredientID,
 				organizationID,
 				outletID,
 				userID,
@ -430,7 +470,7 @@ func (p *PurchaseOrderProcessorImpl) UpdatePurchaseOrderStatus(ctx context.Conte
 				&item.ID,
 			)
 			if err != nil {
-				return nil, fmt.Errorf("failed to create inventory movement for ingredient %s: %w", item.IngredientID, err)
+				return nil, fmt.Errorf("failed to create inventory movement for ingredient %s: %w", *item.IngredientID, err)
 			}
 		}
 	}
@ -450,19 +490,19 @@ func (p *PurchaseOrderProcessorImpl) UpdatePurchaseOrderStatus(ctx context.Conte
 	return mappers.PurchaseOrderEntityToResponse(updatedPO), nil
 }

-func (p *PurchaseOrderProcessorImpl) validateRawMaterialPurchaseCategory(ctx context.Context, categoryID, organizationID uuid.UUID, itemIndex int) error {
+func (p *PurchaseOrderProcessorImpl) validatePurchaseCategory(ctx context.Context, categoryID, organizationID uuid.UUID, itemIndex int) (*entities.PurchaseCategory, error) {
 	category, err := p.purchaseCategoryRepo.GetByIDAndOrganizationID(ctx, categoryID, organizationID)
 	if err != nil {
-		return fmt.Errorf("purchase category not found for item %d: %w", itemIndex, err)
+		return nil, fmt.Errorf("purchase category not found for item %d: %w", itemIndex, err)
 	}

 	if !category.IsActive {
-		return fmt.Errorf("purchase category for item %d is inactive", itemIndex)
+		return nil, fmt.Errorf("purchase category for item %d is inactive", itemIndex)
 	}

-	if category.Type != entities.PurchaseCategoryTypeRawMaterial {
-		return fmt.Errorf("purchase category for item %d must be raw_material", itemIndex)
+	if category.Type != entities.PurchaseCategoryTypeRawMaterial && category.Type != entities.PurchaseCategoryTypeExpense {
+		return nil, fmt.Errorf("purchase category for item %d must be raw_material or expense", itemIndex)
 	}

-	return nil
+	return category, nil
 }
--- a/internal/repository/analytics_repository.go
+++ b/internal/repository/analytics_repository.go
@ -19,6 +19,7 @@ type AnalyticsRepository interface {
 	GetDashboardOverview(ctx context.Context, organizationID uuid.UUID, outletID *uuid.UUID, dateFrom, dateTo time.Time) (*entities.DashboardOverview, error)
 	GetProfitLossAnalytics(ctx context.Context, organizationID uuid.UUID, outletID *uuid.UUID, dateFrom, dateTo time.Time, groupBy string) (*entities.ProfitLossAnalytics, error)
 	GetExclusiveSummaryAnalytics(ctx context.Context, organizationID uuid.UUID, outletID *uuid.UUID, dateFrom, dateTo time.Time) (*entities.ExclusiveSummaryAnalytics, error)
+	GetExclusiveSummaryBankBalances(ctx context.Context, organizationID uuid.UUID, outletID *uuid.UUID) ([]entities.ExclusiveSummaryBankBalance, error)
 }

 type AnalyticsRepositoryImpl struct {
@ -153,11 +154,7 @@ func (r *AnalyticsRepositoryImpl) getPurchaseOrderPurchasingAnalytics(ctx contex
 		Table("purchase_orders po").
 		Select(`
 			COALESCE(SUM(poi.amount), 0) as total_purchases,
-			COALESCE(SUM(poi.amount), 0) as raw_material_purchases,
-			0 as expense_purchases,
 			COUNT(DISTINCT po.id) as total_purchase_orders,
-			COUNT(DISTINCT po.id) as raw_material_purchase_orders,
-			0 as expense_count,
 			COALESCE(SUM(poi.quantity), 0) as total_quantity,
 			CASE
 				WHEN COUNT(DISTINCT po.id) > 0
@ -167,13 +164,11 @@ func (r *AnalyticsRepositoryImpl) getPurchaseOrderPurchasingAnalytics(ctx contex
 			COUNT(DISTINCT i.id) as total_ingredients,
 			COUNT(DISTINCT po.vendor_id) as total_vendors
 		`).
-		Joins("JOIN purchase_order_items poi ON poi.purchase_order_id = po.id").
-		Joins("JOIN purchase_categories pc ON poi.purchase_category_id = pc.id").
-		Joins("JOIN ingredients i ON poi.ingredient_id = i.id").
-		Joins("JOIN units u ON poi.unit_id = u.id").
+		Joins("LEFT JOIN purchase_order_items poi ON poi.purchase_order_id = po.id").
+		Joins("LEFT JOIN ingredients i ON poi.ingredient_id = i.id").
+		Joins("LEFT JOIN units u ON poi.unit_id = u.id").
 		Where("po.organization_id = ?", organizationID).
-		Where("pc.type = ?", entities.PurchaseCategoryTypeRawMaterial).
-		Where("po.status = ?", "received").
+		Where("po.status != ?", "cancelled").
 		Where("po.transaction_date >= ? AND po.transaction_date <= ?", dateFrom, dateTo)
 	summaryQuery = r.applyPurchaseOrderItemOutletFilter(summaryQuery, outletID)

@ -199,22 +194,16 @@ func (r *AnalyticsRepositoryImpl) getPurchaseOrderPurchasingAnalytics(ctx contex
 		Select(`
 			`+dateFormat+` as date,
 			COALESCE(SUM(poi.amount), 0) as purchases,
-			COALESCE(SUM(poi.amount), 0) as raw_material_purchases,
-			0 as expense_purchases,
 			COUNT(DISTINCT po.id) as purchase_orders,
-			COUNT(DISTINCT po.id) as raw_material_purchase_orders,
-			0 as expense_count,
 			COALESCE(SUM(poi.quantity), 0) as quantity,
 			COUNT(DISTINCT i.id) as ingredients,
 			COUNT(DISTINCT po.vendor_id) as vendors
 		`).
-		Joins("JOIN purchase_order_items poi ON poi.purchase_order_id = po.id").
-		Joins("JOIN purchase_categories pc ON poi.purchase_category_id = pc.id").
-		Joins("JOIN ingredients i ON poi.ingredient_id = i.id").
-		Joins("JOIN units u ON poi.unit_id = u.id").
+		Joins("LEFT JOIN purchase_order_items poi ON poi.purchase_order_id = po.id").
+		Joins("LEFT JOIN ingredients i ON poi.ingredient_id = i.id").
+		Joins("LEFT JOIN units u ON poi.unit_id = u.id").
 		Where("po.organization_id = ?", organizationID).
-		Where("pc.type = ?", entities.PurchaseCategoryTypeRawMaterial).
-		Where("po.status = ?", "received").
+		Where("po.status != ?", "cancelled").
 		Where("po.transaction_date >= ? AND po.transaction_date <= ?", dateFrom, dateTo).
 		Group(dateFormat).
 		Order(dateFormat)
@ -240,12 +229,10 @@ func (r *AnalyticsRepositoryImpl) getPurchaseOrderPurchasingAnalytics(ctx contex
 			COUNT(DISTINCT po.id) as purchase_order_count
 		`).
 		Joins("JOIN purchase_orders po ON poi.purchase_order_id = po.id").
-		Joins("JOIN purchase_categories pc ON poi.purchase_category_id = pc.id").
 		Joins("JOIN ingredients i ON poi.ingredient_id = i.id").
 		Joins("LEFT JOIN units u ON poi.unit_id = u.id").
 		Where("po.organization_id = ?", organizationID).
-		Where("pc.type = ?", entities.PurchaseCategoryTypeRawMaterial).
-		Where("po.status = ?", "received").
+		Where("po.status != ?", "cancelled").
 		Where("po.transaction_date >= ? AND po.transaction_date <= ?", dateFrom, dateTo).
 		Group("i.id, i.name").
 		Order("total_cost DESC")
@ -267,13 +254,11 @@ func (r *AnalyticsRepositoryImpl) getPurchaseOrderPurchasingAnalytics(ctx contex
 			COALESCE(SUM(poi.quantity), 0) as quantity
 		`).
 		Joins("JOIN vendors v ON po.vendor_id = v.id").
-		Joins("JOIN purchase_order_items poi ON poi.purchase_order_id = po.id").
-		Joins("JOIN purchase_categories pc ON poi.purchase_category_id = pc.id").
-		Joins("JOIN ingredients i ON poi.ingredient_id = i.id").
-		Joins("JOIN units u ON poi.unit_id = u.id").
+		Joins("LEFT JOIN purchase_order_items poi ON poi.purchase_order_id = po.id").
+		Joins("LEFT JOIN ingredients i ON poi.ingredient_id = i.id").
+		Joins("LEFT JOIN units u ON poi.unit_id = u.id").
 		Where("po.organization_id = ?", organizationID).
-		Where("pc.type = ?", entities.PurchaseCategoryTypeRawMaterial).
-		Where("po.status = ?", "received").
+		Where("po.status != ?", "cancelled").
 		Where("po.transaction_date >= ? AND po.transaction_date <= ?", dateFrom, dateTo).
 		Group("v.id, v.name").
 		Order("total_cost DESC")
@ -296,15 +281,7 @@ func (r *AnalyticsRepositoryImpl) applyPurchaseOrderItemOutletFilter(query *gorm
 	if outletID == nil {
 		return query
 	}
-	return query.Where(`
-		EXISTS (
-			SELECT 1
-			FROM inventory_movements im
-			WHERE im.purchase_order_item_id = poi.id
-			  AND im.movement_type = ?
-			  AND im.outlet_id = ?
-		)
-	`, entities.InventoryMovementTypePurchase, *outletID)
+	return query.Where("(i.outlet_id = ? OR u.outlet_id = ?)", *outletID, *outletID)
 }

 func (r *AnalyticsRepositoryImpl) GetProductAnalytics(ctx context.Context, organizationID uuid.UUID, outletID *uuid.UUID, dateFrom, dateTo time.Time, limit int) ([]*entities.ProductAnalytics, error) {
@ -315,7 +292,6 @@ func (r *AnalyticsRepositoryImpl) GetProductAnalytics(ctx context.Context, organ
 		Select(`
 			p.id as product_id,
 			p.name as product_name,
-			p.price as product_price,
 			c.id as category_id,
 			c.name as category_name,
 			c.order as category_order,
@ -374,7 +350,7 @@ func (r *AnalyticsRepositoryImpl) GetProductAnalytics(ctx context.Context, organ
 	query = r.resolveOutletID(query, outletID, "o.outlet_id")

 	err := query.
-		Group("p.id, p.name, p.price, p.cost, c.id, c.name, c.order, mahpp.hpp_per_unit").
+		Group("p.id, p.name, p.cost, c.id, c.name, c.order, mahpp.hpp_per_unit").
 		Order("revenue DESC").
 		Limit(limit).
 		Scan(&results).Error
@ -669,11 +645,11 @@ func (r *AnalyticsRepositoryImpl) getExpenseByCategory(ctx context.Context, orga

 	query := r.db.WithContext(ctx).
 		Table("expense_items ei").
-		Select(`pc.name as category_name, COALESCE(SUM(ei.amount), 0) as amount`).
+		Select(`COALESCE(parent_coa.name, coa.name, 'Lain-lain') as category_name, COALESCE(SUM(ei.amount), 0) as amount`).
 		Joins("JOIN expenses e ON ei.expense_id = e.id").
-		Joins("JOIN purchase_categories pc ON ei.purchase_category_id = pc.id").
+		Joins("JOIN chart_of_accounts coa ON ei.chart_of_account_id = coa.id").
+		Joins("LEFT JOIN chart_of_accounts parent_coa ON coa.parent_id = parent_coa.id").
 		Where("e.organization_id = ?", organizationID).
-		Where("pc.type = ?", entities.PurchaseCategoryTypeExpense).
 		Where("e.status = ?", "approved").
 		Where("e.transaction_date >= ? AND e.transaction_date <= ?", dateFrom, dateTo)

@ -682,8 +658,8 @@ func (r *AnalyticsRepositoryImpl) getExpenseByCategory(ctx context.Context, orga
 	}

 	err := query.
-		Group("pc.id, pc.name, pc.sort_order").
-		Order("pc.sort_order ASC, pc.name ASC").
+		Group("COALESCE(parent_coa.name, coa.name, 'Lain-lain')").
+		Order("COALESCE(parent_coa.name, coa.name, 'Lain-lain')").
 		Scan(&results).Error

 	return results, err
@ -694,11 +670,10 @@ func (r *AnalyticsRepositoryImpl) getOperationalExpenseItems(ctx context.Context

 	query := r.db.WithContext(ctx).
 		Table("expense_items ei").
-		Select(`COALESCE(NULLIF(ei.item, ''), ei.description, pc.name) as item, COALESCE(SUM(ei.amount), 0) as amount`).
+		Select(`COALESCE(NULLIF(ei.item, ''), ei.description, coa.name) as item, COALESCE(SUM(ei.amount), 0) as amount`).
 		Joins("JOIN expenses e ON ei.expense_id = e.id").
-		Joins("JOIN purchase_categories pc ON ei.purchase_category_id = pc.id").
+		Joins("JOIN chart_of_accounts coa ON ei.chart_of_account_id = coa.id").
 		Where("e.organization_id = ?", organizationID).
-		Where("pc.type = ?", entities.PurchaseCategoryTypeExpense).
 		Where("e.status = ?", "approved").
 		Where("e.transaction_date >= ? AND e.transaction_date <= ?", dateFrom, dateTo)

@ -707,7 +682,7 @@ func (r *AnalyticsRepositoryImpl) getOperationalExpenseItems(ctx context.Context
 	}

 	err := query.
-		Group("COALESCE(NULLIF(ei.item, ''), ei.description, pc.name)").
+		Group("COALESCE(NULLIF(ei.item, ''), ei.description, coa.name)").
 		Order("amount DESC").
 		Scan(&results).Error

@ -742,7 +717,7 @@ func (r *AnalyticsRepositoryImpl) GetExclusiveSummaryAnalytics(ctx context.Conte
 		return nil, err
 	}

-	operationalExpenseBreakdown, err := r.getExclusiveSummaryOperationalExpenseBreakdown(ctx, organizationID, outletID, dateFrom, dateTo)
+	operationalExpenseBreakdown, err := r.getExclusiveSummaryOperationalExpenseBreakdown(ctx, organizationID, dateFrom, dateTo)
 	if err != nil {
 		return nil, err
 	}
@ -779,7 +754,7 @@ func (r *AnalyticsRepositoryImpl) getExclusiveSummaryHPPBreakdown(ctx context.Co
 		`).
 		Joins("JOIN purchase_orders po ON poi.purchase_order_id = po.id").
 		Joins("JOIN purchase_categories pc ON poi.purchase_category_id = pc.id").
-		Joins("JOIN ingredients i ON poi.ingredient_id = i.id").
+		Joins("LEFT JOIN ingredients i ON poi.ingredient_id = i.id").
 		Joins("LEFT JOIN units u ON poi.unit_id = u.id").
 		Where("po.organization_id = ?", organizationID).
 		Where("pc.type = ?", entities.PurchaseCategoryTypeRawMaterial).
@ -795,28 +770,22 @@ func (r *AnalyticsRepositoryImpl) getExclusiveSummaryHPPBreakdown(ctx context.Co
 	return results, err
 }

-func (r *AnalyticsRepositoryImpl) getExclusiveSummaryOperationalExpenseBreakdown(ctx context.Context, organizationID uuid.UUID, outletID *uuid.UUID, dateFrom, dateTo time.Time) ([]entities.ExclusiveSummaryCategoryTotal, error) {
+func (r *AnalyticsRepositoryImpl) getExclusiveSummaryOperationalExpenseBreakdown(ctx context.Context, organizationID uuid.UUID, dateFrom, dateTo time.Time) ([]entities.ExclusiveSummaryCategoryTotal, error) {
 	var results []entities.ExclusiveSummaryCategoryTotal

-	query := r.db.WithContext(ctx).
-		Table("expense_items ei").
+	err := r.db.WithContext(ctx).
+		Table("purchase_order_items poi").
 		Select(`
 			pc.code as category_code,
 			pc.name as category_name,
-			COALESCE(SUM(ei.amount), 0) as amount
+			COALESCE(SUM(poi.amount), 0) as amount
 		`).
-		Joins("JOIN expenses e ON ei.expense_id = e.id").
-		Joins("JOIN purchase_categories pc ON ei.purchase_category_id = pc.id").
-		Where("e.organization_id = ?", organizationID).
+		Joins("JOIN purchase_orders po ON poi.purchase_order_id = po.id").
+		Joins("JOIN purchase_categories pc ON poi.purchase_category_id = pc.id").
+		Where("po.organization_id = ?", organizationID).
 		Where("pc.type = ?", entities.PurchaseCategoryTypeExpense).
-		Where("e.status = ?", "approved").
-		Where("e.transaction_date >= ? AND e.transaction_date <= ?", dateFrom, dateTo)
-
-	if outletID != nil {
-		query = query.Where("e.outlet_id = ?", *outletID)
-	}
-
-	err := query.
+		Where("po.status = ?", "received").
+		Where("po.transaction_date >= ? AND po.transaction_date <= ?", dateFrom, dateTo).
 		Group("pc.id, pc.code, pc.name, pc.sort_order").
 		Order("pc.sort_order ASC, pc.name ASC").
 		Scan(&results).Error
@ -826,7 +795,7 @@ func (r *AnalyticsRepositoryImpl) getExclusiveSummaryOperationalExpenseBreakdown

 func (r *AnalyticsRepositoryImpl) getExclusiveSummaryDailySummary(ctx context.Context, organizationID uuid.UUID, outletID *uuid.UUID, dateFrom, dateTo time.Time) ([]entities.ExclusiveSummaryDailySummary, error) {
 	var results []entities.ExclusiveSummaryDailySummary
-	rawQuery, args := r.exclusiveSummaryTransactionUnionQuery(organizationID, outletID, dateFrom, dateTo)
+	rawQuery, args := r.exclusiveSummaryPurchaseOrderItemQuery(organizationID, outletID, dateFrom, dateTo)

 	err := r.db.WithContext(ctx).Raw(`
 		SELECT date, COUNT(*) as transaction_count, COALESCE(SUM(amount), 0) as total_cost
@ -840,50 +809,29 @@ func (r *AnalyticsRepositoryImpl) getExclusiveSummaryDailySummary(ctx context.Co

 func (r *AnalyticsRepositoryImpl) getExclusiveSummaryDailyTransactions(ctx context.Context, organizationID uuid.UUID, outletID *uuid.UUID, dateFrom, dateTo time.Time) ([]entities.ExclusiveSummaryDailyTransaction, error) {
 	var results []entities.ExclusiveSummaryDailyTransaction
-	rawQuery, args := r.exclusiveSummaryTransactionUnionQuery(organizationID, outletID, dateFrom, dateTo)
+	rawQuery, args := r.exclusiveSummaryPurchaseOrderItemQuery(organizationID, outletID, dateFrom, dateTo)

 	err := r.db.WithContext(ctx).Raw(`
 		SELECT date, category_code, category_name, description, amount, source
 		FROM (`+rawQuery+`) transactions
-		ORDER BY date ASC, source ASC, category_name ASC, description ASC
+		ORDER BY date ASC, category_name ASC, description ASC
 	`, args...).Scan(&results).Error

 	return results, err
 }

-func (r *AnalyticsRepositoryImpl) exclusiveSummaryTransactionUnionQuery(organizationID uuid.UUID, outletID *uuid.UUID, dateFrom, dateTo time.Time) (string, []interface{}) {
-	poOutletFilter := ""
-	expenseOutletFilter := ""
+func (r *AnalyticsRepositoryImpl) exclusiveSummaryPurchaseOrderItemQuery(organizationID uuid.UUID, outletID *uuid.UUID, dateFrom, dateTo time.Time) (string, []interface{}) {
+	outletFilter := ""
 	args := []interface{}{
 		organizationID,
-		entities.PurchaseCategoryTypeRawMaterial,
 		"received",
 		dateFrom,
 		dateTo,
 	}

 	if outletID != nil {
-		poOutletFilter = `AND EXISTS (
-			SELECT 1
-			FROM inventory_movements im
-			WHERE im.purchase_order_item_id = poi.id
-			  AND im.movement_type = 'purchase'
-			  AND im.outlet_id = ?
-		)`
-		args = append(args, *outletID)
-	}
-
-	args = append(args,
-		organizationID,
-		entities.PurchaseCategoryTypeExpense,
-		"approved",
-		dateFrom,
-		dateTo,
-	)
-
-	if outletID != nil {
-		expenseOutletFilter = "AND e.outlet_id = ?"
-		args = append(args, *outletID)
+		outletFilter = "AND (pc.type = ? OR i.outlet_id = ? OR u.outlet_id = ?)"
+		args = append(args, entities.PurchaseCategoryTypeExpense, *outletID, *outletID)
 	}

 	query := `
@ -897,32 +845,57 @@ func (r *AnalyticsRepositoryImpl) exclusiveSummaryTransactionUnionQuery(organiza
 		FROM purchase_order_items poi
 		JOIN purchase_orders po ON poi.purchase_order_id = po.id
 		JOIN purchase_categories pc ON poi.purchase_category_id = pc.id
-		JOIN ingredients i ON poi.ingredient_id = i.id
+		LEFT JOIN ingredients i ON poi.ingredient_id = i.id
 		LEFT JOIN units u ON poi.unit_id = u.id
 		WHERE po.organization_id = ?
-		  AND pc.type = ?
 		  AND po.status = ?
 		  AND po.transaction_date >= ? AND po.transaction_date <= ?
-		  ` + poOutletFilter + `
-
-		UNION ALL
-
-		SELECT
-			DATE(e.transaction_date) as date,
-			pc.code as category_code,
-			pc.name as category_name,
-			COALESCE(NULLIF(ei.item, ''), NULLIF(ei.description, ''), pc.name) as description,
-			ei.amount as amount,
-			'expense' as source
-		FROM expense_items ei
-		JOIN expenses e ON ei.expense_id = e.id
-		JOIN purchase_categories pc ON ei.purchase_category_id = pc.id
-		WHERE e.organization_id = ?
-		  AND pc.type = ?
-		  AND e.status = ?
-		  AND e.transaction_date >= ? AND e.transaction_date <= ?
-		  ` + expenseOutletFilter + `
+		  ` + outletFilter + `
 	`

 	return query, args
 }
+
+func (r *AnalyticsRepositoryImpl) GetExclusiveSummaryBankBalances(ctx context.Context, organizationID uuid.UUID, outletID *uuid.UUID) ([]entities.ExclusiveSummaryBankBalance, error) {
+	type accountBalance struct {
+		Name           string
+		OpeningBalance float64
+		CurrentBalance float64
+		Description    *string
+	}
+
+	var accounts []accountBalance
+	query := r.db.WithContext(ctx).
+		Table("accounts").
+		Select("name, opening_balance, current_balance, description").
+		Where("organization_id = ?", organizationID).
+		Where("account_type IN ?", []entities.AccountType{entities.AccountTypeCash, entities.AccountTypeWallet, entities.AccountTypeBank}).
+		Where("is_active = ?", true)
+
+	if outletID != nil {
+		query = query.Where("outlet_id = ? OR outlet_id IS NULL", *outletID)
+	} else {
+		query = query.Where("outlet_id IS NULL")
+	}
+
+	err := query.
+		Order("number ASC, name ASC").
+		Scan(&accounts).Error
+	if err != nil {
+		return nil, err
+	}
+
+	balances := make([]entities.ExclusiveSummaryBankBalance, len(accounts))
+	for i, account := range accounts {
+		openingBalance := account.OpeningBalance
+		closingBalance := account.CurrentBalance
+		balances[i] = entities.ExclusiveSummaryBankBalance{
+			Bank:           account.Name,
+			OpeningBalance: &openingBalance,
+			ClosingBalance: &closingBalance,
+			Notes:          account.Description,
+		}
+	}
+
+	return balances, nil
+}
--- a/internal/service/analytics_service_test.go
+++ b/internal/service/analytics_service_test.go
@ -198,3 +198,59 @@ func TestAnalyticsServiceGetProfitLossAnalyticsAllowsEmptyGroupBy(t *testing.T)
 	require.NoError(t, err)
 	require.Nil(t, resp)
 }
+
+func TestAnalyticsServiceGetExclusiveSummaryPeriodValidation(t *testing.T) {
+	service := NewAnalyticsServiceImpl(analyticsProcessorStub{})
+	now := time.Date(2026, 5, 1, 0, 0, 0, 0, time.UTC)
+
+	tests := []struct {
+		name    string
+		req     *models.ExclusiveSummaryPeriodRequest
+		wantErr string
+	}{
+		{
+			name:    "nil request",
+			req:     nil,
+			wantErr: "request cannot be nil",
+		},
+		{
+			name: "missing organization",
+			req: &models.ExclusiveSummaryPeriodRequest{
+				DateFrom: now,
+				DateTo:   now,
+			},
+			wantErr: "organization_id is required",
+		},
+		{
+			name: "reversed dates",
+			req: &models.ExclusiveSummaryPeriodRequest{
+				OrganizationID: uuid.New(),
+				DateFrom:       now.AddDate(0, 0, 1),
+				DateTo:         now,
+			},
+			wantErr: "date_from cannot be after date_to",
+		},
+	}
+
+	for _, tt := range tests {
+		t.Run(tt.name, func(t *testing.T) {
+			resp, err := service.GetExclusiveSummaryPeriod(context.Background(), tt.req)
+
+			require.Nil(t, resp)
+			require.Error(t, err)
+			require.Contains(t, err.Error(), tt.wantErr)
+		})
+	}
+}
+
+func TestAnalyticsServiceGetExclusiveSummaryMonthlyValidation(t *testing.T) {
+	service := NewAnalyticsServiceImpl(analyticsProcessorStub{})
+
+	resp, err := service.GetExclusiveSummaryMonthly(context.Background(), &models.ExclusiveSummaryMonthlyRequest{
+		OrganizationID: uuid.New(),
+	})
+
+	require.Nil(t, resp)
+	require.Error(t, err)
+	require.Contains(t, err.Error(), "month is required")
+}
--- a/internal/transformer/analytics_transformer_test.go
+++ b/internal/transformer/analytics_transformer_test.go
@ -183,7 +183,7 @@ func TestProfitLossAnalyticsModelToContractCopiesDateRange(t *testing.T) {
 	require.Equal(t, "total_omset", result.MainSummary[0].ID)
 }

-func TestExclusiveSummaryPeriodContractToModelParsesISODateRange(t *testing.T) {
+func TestExclusiveSummaryPeriodContractToModelParsesFlexibleDates(t *testing.T) {
 	orgID := uuid.New()
 	outletID := uuid.New().String()

@ -217,6 +217,7 @@ func TestExclusiveSummaryMonthlyContractToModelParsesMonth(t *testing.T) {

 	require.NoError(t, err)
 	require.Equal(t, orgID, result.OrganizationID)
+
 	location, err := time.LoadLocation("Asia/Jakarta")
 	require.NoError(t, err)
 	require.Equal(t, time.Date(2026, 5, 1, 0, 0, 0, 0, location), result.Month)
--- a/internal/transformer/purchase_order_transformer_test.go
+++ b/internal/transformer/purchase_order_transformer_test.go
@ -12,15 +12,19 @@ import (
 )

 func TestCreatePurchaseOrderRequestToModelAllowsMissingDueDate(t *testing.T) {
+	ingredientID := uuid.New()
+	quantity := 1.0
+	unitID := uuid.New()
+
 	result, err := CreatePurchaseOrderRequestToModel(&contract.CreatePurchaseOrderRequest{
 		VendorID:        uuid.New(),
 		PONumber:        "PO-001",
 		TransactionDate: "2026-05-29",
 		Items: []contract.CreatePurchaseOrderItemRequest{
 			{
-				IngredientID: uuid.New(),
-				Quantity:     1,
-				UnitID:       uuid.New(),
+				IngredientID: &ingredientID,
+				Quantity:     &quantity,
+				UnitID:       &unitID,
 				Amount:       1000,
 			},
 		},
--- a/internal/validator/purchase_order_validator.go
+++ b/internal/validator/purchase_order_validator.go
@ -181,20 +181,20 @@ func (v *PurchaseOrderValidatorImpl) ValidateListPurchaseOrdersRequest(req *cont
 }

 func (v *PurchaseOrderValidatorImpl) validatePurchaseOrderItem(item *contract.CreatePurchaseOrderItemRequest, index int) (error, string) {
-	if item.IngredientID == uuid.Nil {
-		return errors.New("items[" + strconv.Itoa(index) + "].ingredient_id is required"), constants.MissingFieldErrorCode
-	}
-
 	if item.PurchaseCategoryID == uuid.Nil {
 		return errors.New("items[" + strconv.Itoa(index) + "].purchase_category_id is required"), constants.MissingFieldErrorCode
 	}

-	if item.Quantity <= 0 {
+	if item.IngredientID != nil && *item.IngredientID == uuid.Nil {
+		return errors.New("items[" + strconv.Itoa(index) + "].ingredient_id cannot be empty"), constants.MalformedFieldErrorCode
+	}
+
+	if item.Quantity != nil && *item.Quantity <= 0 {
 		return errors.New("items[" + strconv.Itoa(index) + "].quantity must be greater than 0"), constants.MalformedFieldErrorCode
 	}

-	if item.UnitID == uuid.Nil {
-		return errors.New("items[" + strconv.Itoa(index) + "].unit_id is required"), constants.MissingFieldErrorCode
+	if item.UnitID != nil && *item.UnitID == uuid.Nil {
+		return errors.New("items[" + strconv.Itoa(index) + "].unit_id cannot be empty"), constants.MalformedFieldErrorCode
 	}

 	if item.Amount < 0 {
@ -209,15 +209,15 @@ func (v *PurchaseOrderValidatorImpl) validateUpdatePurchaseOrderItem(item *contr
 		return errors.New("items[" + strconv.Itoa(index) + "].purchase_category_id is required"), constants.MissingFieldErrorCode
 	}

-	if item.IngredientID == nil || *item.IngredientID == uuid.Nil {
-		return errors.New("items[" + strconv.Itoa(index) + "].ingredient_id is required"), constants.MissingFieldErrorCode
+	if item.IngredientID != nil && *item.IngredientID == uuid.Nil {
+		return errors.New("items[" + strconv.Itoa(index) + "].ingredient_id cannot be empty"), constants.MalformedFieldErrorCode
 	}

-	if item.UnitID == nil || *item.UnitID == uuid.Nil {
-		return errors.New("items[" + strconv.Itoa(index) + "].unit_id is required"), constants.MissingFieldErrorCode
+	if item.UnitID != nil && *item.UnitID == uuid.Nil {
+		return errors.New("items[" + strconv.Itoa(index) + "].unit_id cannot be empty"), constants.MalformedFieldErrorCode
 	}

-	if item.Quantity == nil || *item.Quantity <= 0 {
+	if item.Quantity != nil && *item.Quantity <= 0 {
 		return errors.New("items[" + strconv.Itoa(index) + "].quantity must be greater than 0"), constants.MalformedFieldErrorCode
 	}

--- a/internal/validator/purchase_order_validator_test.go
+++ b/internal/validator/purchase_order_validator_test.go
@ -11,34 +11,26 @@ import (
 )

 func validCreatePurchaseOrderRequest() *contract.CreatePurchaseOrderRequest {
+	ingredientID := uuid.New()
+	quantity := 1.0
+	unitID := uuid.New()
+
 	return &contract.CreatePurchaseOrderRequest{
 		VendorID:        uuid.New(),
 		PONumber:        "PO-001",
 		TransactionDate: "2026-05-29",
 		Items: []contract.CreatePurchaseOrderItemRequest{
 			{
-				IngredientID:       uuid.New(),
+				IngredientID:       &ingredientID,
 				PurchaseCategoryID: uuid.New(),
-				Quantity:           1,
-				UnitID:             uuid.New(),
+				Quantity:           &quantity,
+				UnitID:             &unitID,
 				Amount:             1000,
 			},
 		},
 	}
 }

-func TestPurchaseOrderValidatorCreateRejectsMissingRawMaterialFields(t *testing.T) {
-	validator := NewPurchaseOrderValidator()
-	req := validCreatePurchaseOrderRequest()
-	req.Items[0].IngredientID = uuid.Nil
-
-	err, code := validator.ValidateCreatePurchaseOrderRequest(req)
-
-	require.Error(t, err)
-	require.Equal(t, constants.MissingFieldErrorCode, code)
-	require.Contains(t, err.Error(), "ingredient_id is required")
-}
-
 func TestPurchaseOrderValidatorCreateAllowsMissingDueDate(t *testing.T) {
 	validator := NewPurchaseOrderValidator()

@ -73,31 +65,3 @@ func TestPurchaseOrderValidatorCreateRejectsDueDateBeforeTransactionDate(t *test
 	require.Equal(t, constants.MalformedFieldErrorCode, code)
 	require.Contains(t, err.Error(), "due_date must be after transaction_date")
 }
-
-func TestPurchaseOrderValidatorUpdateItemsRequireFullReplacementFields(t *testing.T) {
-	validator := NewPurchaseOrderValidator()
-	req := &contract.UpdatePurchaseOrderRequest{
-		Items: []contract.UpdatePurchaseOrderItemRequest{
-			{
-				PurchaseCategoryID: ptrUUID(uuid.New()),
-				Quantity:           ptrFloat64(1),
-				UnitID:             ptrUUID(uuid.New()),
-				Amount:             ptrFloat64(1000),
-			},
-		},
-	}
-
-	err, code := validator.ValidateUpdatePurchaseOrderRequest(req)
-
-	require.Error(t, err)
-	require.Equal(t, constants.MissingFieldErrorCode, code)
-	require.Contains(t, err.Error(), "ingredient_id is required")
-}
-
-func ptrUUID(id uuid.UUID) *uuid.UUID {
-	return &id
-}
-
-func ptrFloat64(value float64) *float64 {
-	return &value
-}
--- a/migrations/000081_enforce_raw_material_purchase_order_items.down.sql
+++ b/migrations/000081_enforce_raw_material_purchase_order_items.down.sql
@ -1,8 +0,0 @@
-DROP TRIGGER IF EXISTS trigger_validate_purchase_order_item_raw_material ON purchase_order_items;
-DROP FUNCTION IF EXISTS validate_purchase_order_item_raw_material();
-
-ALTER TABLE purchase_order_items
-    ALTER COLUMN purchase_category_id DROP NOT NULL,
-    ALTER COLUMN ingredient_id DROP NOT NULL,
-    ALTER COLUMN quantity DROP NOT NULL,
-    ALTER COLUMN unit_id DROP NOT NULL;
--- a/migrations/000081_enforce_raw_material_purchase_order_items.up.sql
+++ b/migrations/000081_enforce_raw_material_purchase_order_items.up.sql
@ -1,53 +0,0 @@
-UPDATE purchase_order_items poi
-SET purchase_category_id = pc.id
-FROM purchase_orders po
-JOIN purchase_categories pc ON pc.organization_id = po.organization_id
-    AND pc.code = 'bahan_baku'
-    AND pc.type = 'raw_material'
-WHERE poi.purchase_order_id = po.id
-  AND poi.purchase_category_id IS NULL;
-
-DO $$
-BEGIN
-    IF EXISTS (
-        SELECT 1
-        FROM purchase_order_items poi
-        LEFT JOIN purchase_categories pc ON pc.id = poi.purchase_category_id
-        WHERE poi.purchase_category_id IS NULL
-           OR pc.id IS NULL
-           OR pc.type <> 'raw_material'
-           OR poi.ingredient_id IS NULL
-           OR poi.quantity IS NULL
-           OR poi.unit_id IS NULL
-    ) THEN
-        RAISE EXCEPTION 'purchase_order_items contains non-raw-material or incomplete raw-material rows. Move expense rows to expenses and fill ingredient_id, quantity, and unit_id before running this migration.';
-    END IF;
-END $$;
-
-ALTER TABLE purchase_order_items
-    ALTER COLUMN purchase_category_id SET NOT NULL,
-    ALTER COLUMN ingredient_id SET NOT NULL,
-    ALTER COLUMN quantity SET NOT NULL,
-    ALTER COLUMN unit_id SET NOT NULL;
-
-CREATE OR REPLACE FUNCTION validate_purchase_order_item_raw_material()
-RETURNS TRIGGER AS $$
-BEGIN
-    IF NOT EXISTS (
-        SELECT 1
-        FROM purchase_categories pc
-        WHERE pc.id = NEW.purchase_category_id
-          AND pc.type = 'raw_material'
-    ) THEN
-        RAISE EXCEPTION 'purchase_order_items.purchase_category_id must reference a raw_material purchase category';
-    END IF;
-
-    RETURN NEW;
-END;
-$$ LANGUAGE plpgsql;
-
-DROP TRIGGER IF EXISTS trigger_validate_purchase_order_item_raw_material ON purchase_order_items;
-CREATE TRIGGER trigger_validate_purchase_order_item_raw_material
-    BEFORE INSERT OR UPDATE OF purchase_category_id ON purchase_order_items
-    FOR EACH ROW
-    EXECUTE FUNCTION validate_purchase_order_item_raw_material();
--- a/migrations/000082_enforce_expense_items_expense_categories.down.sql
+++ b/migrations/000082_enforce_expense_items_expense_categories.down.sql
@ -1,5 +0,0 @@
-DROP TRIGGER IF EXISTS trigger_validate_expense_item_expense_category ON expense_items;
-DROP FUNCTION IF EXISTS validate_expense_item_expense_category();
-
-ALTER TABLE expense_items
-    ALTER COLUMN purchase_category_id DROP NOT NULL;
--- a/migrations/000082_enforce_expense_items_expense_categories.up.sql
+++ b/migrations/000082_enforce_expense_items_expense_categories.up.sql
@ -1,55 +0,0 @@
-UPDATE expense_items ei
-SET purchase_category_id = pc.id
-FROM expenses e
-JOIN purchase_categories pc ON pc.organization_id = e.organization_id
-    AND pc.code = 'biaya_lain_lain'
-    AND pc.type = 'expense'
-WHERE ei.expense_id = e.id
-  AND (
-      ei.purchase_category_id IS NULL
-      OR NOT EXISTS (
-          SELECT 1
-          FROM purchase_categories current_pc
-          WHERE current_pc.id = ei.purchase_category_id
-            AND current_pc.type = 'expense'
-      )
-  );
-
-DO $$
-BEGIN
-    IF EXISTS (
-        SELECT 1
-        FROM expense_items ei
-        LEFT JOIN purchase_categories pc ON pc.id = ei.purchase_category_id
-        WHERE ei.purchase_category_id IS NULL
-           OR pc.id IS NULL
-           OR pc.type <> 'expense'
-    ) THEN
-        RAISE EXCEPTION 'expense_items contains missing or non-expense purchase categories. Assign valid expense categories before running this migration.';
-    END IF;
-END $$;
-
-ALTER TABLE expense_items
-    ALTER COLUMN purchase_category_id SET NOT NULL;
-
-CREATE OR REPLACE FUNCTION validate_expense_item_expense_category()
-RETURNS TRIGGER AS $$
-BEGIN
-    IF NOT EXISTS (
-        SELECT 1
-        FROM purchase_categories pc
-        WHERE pc.id = NEW.purchase_category_id
-          AND pc.type = 'expense'
-    ) THEN
-        RAISE EXCEPTION 'expense_items.purchase_category_id must reference an expense purchase category';
-    END IF;
-
-    RETURN NEW;
-END;
-$$ LANGUAGE plpgsql;
-
-DROP TRIGGER IF EXISTS trigger_validate_expense_item_expense_category ON expense_items;
-CREATE TRIGGER trigger_validate_expense_item_expense_category
-    BEFORE INSERT OR UPDATE OF purchase_category_id ON expense_items
-    FOR EACH ROW
-    EXECUTE FUNCTION validate_expense_item_expense_category();
Author	SHA1	Message	Date
aefril	a8d62bc5e8	Merge pull request 'feature/exclusive-summary' (#16 ) from feature/exclusive-summary into main Reviewed-on: #16	2026-06-18 01:11:14 +00:00
ryan	8816e4addc	Merge branch 'feature/expense-revisi' into feature/exclusive-summary	2026-06-17 18:36:46 +07:00
ryan	2921631ac3	Revert "Revert purchase order" This reverts commit 657a201fc0367a9e8b38de99fe90c5e6ba2d6059.	2026-06-17 18:31:10 +07:00
ryan	0db838e2c4	Fix bank	2026-06-17 18:26:40 +07:00
ryan	4b6cbb69c1	Add exclusive-summary	2026-06-17 18:17:08 +07:00