diff --git a/CHANGELOG.md b/CHANGELOG.md
index 73a0a822b..ad070faa6 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -6,9 +6,9 @@ This file documents all notable changes made to ITFlow.
 
 ### Upgrading to 26.11
 
-Update from Maintenance > Update — Queue Update hands the job to cron, which updates the files and applies this release's database changes (2.7.9 to 3.0.6) in the same pass. Nothing else is required.
+Update from Maintenance > Update — Queue Update hands the job to cron, which updates the files and applies this release's database changes (2.7.9 to 3.0.7) in the same pass. Nothing else is required.
 
-This is a big release, with twenty-seven database steps in one go, so take a backup before you update.
+This is a big release, with twenty-eight database steps in one go, so take a backup before you update.
 
 The update also clears out data that deletes in older versions left behind, all of it pointing at something that no longer exists:
 
@@ -29,6 +29,8 @@ Trips already logged keep the miles they were entered with (see Breaking Changes
 
 Other income already entered (money in that isn't for an invoice, which used to be called revenue) takes who entered it from the audit log, where it has a record of it. Income with no category now counts in the dashboard and reports, so their totals can go up by that much (see Breaking Changes, Income).
 
+Every account is given a kind - checking, savings, credit card, cash or payment processor - guessed from its name: Visa, Amex or card is a credit card, savings or reserve is savings, cash or petty cash is cash, and Stripe, PayPal, Square or merchant is a payment processor. An account given a liability type back when accounts had types (2023) is a credit card, so what is on it reads as owed. Anything else is checking. Change any that came out wrong with Edit on the Accounts page. An account's balance now leaves out archived payments, income and expenses everywhere, so the Accounts page can show less or more than before (see Bug Fixes).
+
 If you are coming from 26.08 or earlier, the database update still has to be run from the command line one time, exactly as described under Upgrading to 26.09 below.
 
 ### Breaking Changes and Notes
@@ -103,6 +105,13 @@ If you are coming from 26.08 or earlier, the database update still has to be run
   - The Income list's Bulk menu has Set Category, Set Account, Set Payment Method and the new Set Client, a window each, and Delete. A payment's category is its invoice's, so Set Category on a payment sets its invoice's category, as before. A payment's client is its invoice's, so Set Client leaves payments alone, and payments are deleted from their invoice, not here.
   - The export's Type column says Invoice payment or Other income (it was Payment or Revenue), and Source is now What for, with new Invoice and Paid Online columns.
   - In Transactions, a payment's date opens its quick look instead of the invoice. The quick look has Open Invoice.
+- Accounts, transactions and transfers:
+  - The Transfers page is now the Transfers pill of Transactions. The Transfers link stays in the menu and opens it for every account. An old link to `transfers.php` lands there with its account and dates. The old page could filter by the account a transfer came from and the one it went to together. Now pick one account, and its Transfers pill shows the transfers into and out of it.
+  - The New Transfer window no longer has the list of recent payments to copy into the notes.
+  - A transfer takes the currency of the account it leaves. It used to take the company's currency whatever the accounts.
+  - An account can only be archived once it holds nothing and no payment provider pays into it, and only an account that was never used can be deleted. The Accounts page used to hide Archive otherwise, but the link itself archived any account, and Delete removed an account with its history still pointing at it. Archive one you no longer use instead.
+  - The Transactions export's Type column says Invoice payment, Other income, Transfer in, Expense, Transfer out or Reimbursement (it was Payment, Revenue, Transfer In, Expense, Transfer Out or Reimbursement). Money in and out are now separate In and Out columns, with Account, Who or What and Client added. The signed Amount column is still there, but off unless ticked.
+  - Links to `transactions.php?type=Payment` and the other old type names still work.
 - Notifications now follow access too. An agent only sees notifications for clients and areas they can open, so someone without sales access no longer sees invoice and quote notifications.
 - Drop-downs: Tom Select is gone, replaced by ITFlow's own picker. It works the way you are used to: type to search, tick several in a multi-select, and type a new value in fields that allow it, such as ticket watchers. See Developer Updates if you have custom pages that used Tom Select.
 - Several small windows are gone because the change is now made where the value is shown:
@@ -619,6 +628,22 @@ If you are coming from 26.08 or earlier, the database update still has to be run
     - The payers are remembered for next time - see or forget them from the Import Deposits page.
     - A payment or other income brought in this way says so on its quick look.
     - Payments need write access to Sales, as adding one on an invoice does. Without it, deposits can still come in as other income and transfers.
+- **Accounts and transactions** (rebuilt)
+  - Each account has a kind - checking, savings, credit card, cash, payment processor or other - with its own icon wherever the account is picked. A credit card's balance runs below zero as it is spent on, and shows as what is owed on it ("$1,240.00 owed") on the Accounts page, its ledger, the dashboard and every account picker.
+  - Along the top of the Accounts page: what the accounts hold (cards aside), what is owed on cards, and the money in and out this month against the same days of last month. Money moved between your own accounts doesn't count as in or out.
+  - Each account shows its description and the defaults it carries (payments go in, expenses paid from, transfers from or to, or a payment provider's payments), its kind and currency, what it holds with its opening balance, what came in and went out this month, and its latest line with how many there are. Its menu has Transactions, Income into it, Expenses from it, Edit, Pay the Card for a card or Transfer from it otherwise, and Archive once it holds nothing. The Archived pill lists archived accounts, each with Restore, and Delete for one never used.
+  - New Account and Edit are one form with an icon on every field: the name (unique among open accounts), the kind, the currency, the opening balance, a description and notes. The opening balance can be changed later, and the change is logged. The currency is locked once money is recorded on the account. For a card, an opening balance below zero is what was owed on it.
+  - Transactions is each account's ledger. Pick an account at the top of the filters, or Every account:
+    - The cards show what it holds now (or owes, for a card), the money in and out over the dates picked, and the difference, with what it held at the end of those dates.
+    - Every line has its date (opening its quick look), what it was - the invoice paid, the other income, the vendor, the transfer's other account or the agent paid back - with its kind, how it was paid, the reference and a mark when it came from a bank statement, then the category, the client, In, Out and the balance after it. The balance shows for one account sorted by date. With Every account, an Account column takes its place.
+    - Pills for Money in, Money out and Transfers, each with a count. Filter by the date, category and client, and under More filters by the kind of line, how it was paid and an amount range. Search finds what it was, the description, the reference, the category, the client, a transfer's other account, how it was paid, or an amount. The totals in and out sit under the list.
+    - Export takes the same filters and pills, for one account or every account.
+  - Transfers keep their place in the menu, which opens the Transfers pill for every account. Each transfer shows once there, from the account it left, and the cards show what was moved, what paid off cards and what payment processors paid out.
+  - New Transfer, Pay the Card and Edit are one form: where it comes from and where it goes, each with what it holds now, a Swap button to turn it round, the amount in the currency of the account it leaves, the date, how it was moved and notes. Every field is checked when it is saved: two different open accounts, an amount, a real date and one of your payment methods. Editing moves both sides together.
+  - A transfer into a credit card is a card payment, and says so on the ledger and in its quick look. Clicking a transfer opens its quick look: what came out of one account and went into the other, with what each holds now and a link to its ledger, how it was moved, who entered it, notes, and Edit and Delete. A transfer's expense opens it too.
+  - The dashboard's accounts open their ledgers, and a card shows what is owed on it.
+  - Adding and changing accounts and transfers needs write access to Financial, and deleting full access, as before. Restoring an archived account needs write access.
+  - The demo data adds a Business Visa for software, hosting, supplies, meals and the other small costs, paid off from Operating Checking each month.
 
 ### Bug Fixes
 
@@ -676,6 +701,10 @@ If you are coming from 26.08 or earlier, the database update still has to be run
 - Income on the dashboard and in the reports counted money moved between your own accounts as income when the transfer had been given a category.
 - Income: the Invoice payments and Other revenue figures on the Income Summary report opened the whole Income list, as the list didn't understand their links. Sorting the Income list by a column it doesn't have gave a database error.
 - Income: the revenue form saved whatever was typed, such as no account, no category or an amount of nothing. A revenue's client couldn't be set, so it never counted for the client.
+- Accounts: the Accounts page, the dashboard and the account pickers counted archived payments, income and expenses in a balance, while Transactions left them out, so the same account could show two balances.
+- Accounts: New Account saved whatever was typed, such as no name, the name of another account or a balance of words. Edit could only change the name and notes.
+- Transfers: a transfer could be saved from an account to itself, for nothing, or with no date. Editing one took which expense and income to change from the form, so a changed form could rewrite any expense or income. Neither side recorded who entered it.
+- Transactions: opening it for an account that no longer exists wrote PHP warnings. It now says so and shows every account's.
 - Client Portal: a ticket rating could be saved as any value. Only Good and Bad, the two buttons the portal shows, are accepted now. The demo data rated tickets Great and Ok, which the portal never offers, and now uses Good and Bad.
 - Notifications that linked to a page did not open correctly from Admin pages.
 - Messages showed a backslash before apostrophes and quotes in names, or showed `&` instead of `&`.
@@ -688,7 +717,7 @@ If you are coming from 26.08 or earlier, the database update still has to be run
 
 ### Developer Updates
 
-- Database 2.8.0 to 3.0.5, one file per step under `admin/database_updates/`, with `db.sql` matching 3.0.5:
+- Database 2.8.0 to 3.0.7, one file per step under `admin/database_updates/`, with `db.sql` matching 3.0.7:
   - 2.8.0: `racks.rack_units_descending`, `rack_power_capacity` and `rack_photo_rear`. On `rack_units`: `unit_face`, `unit_full_depth`, `unit_type`, `unit_power_watts`, `unit_notes` and a `unit_asset_id` key. Unlinked items move from asset id 0 to NULL.
   - 2.8.1: `location_documents` and `location_files`.
   - 2.8.2: `vendor_tags` (tag type 6), and `vendor_contact_phone_country_code`, `vendor_contact_phone` and `vendor_contact_email`.
@@ -728,6 +757,7 @@ If you are coming from 26.08 or earlier, the database update still has to be run
   - 3.0.4: `trips.trip_own_vehicle` (0), `trip_expense_id` (0, keyed), `trip_billable` (0), `trip_invoice_id` (0, keyed) and `trip_invoice_item_id` (0). `settings.config_mileage_unit` ('mi' or 'km'), `config_mileage_rate` (`decimal(10,4)`, 0), `config_mileage_category_id` (set to an Expense category named Mileage, else Travel), `config_mileage_vendor_id`, `config_trip_charge` (`decimal(15,2)`), `config_trip_bill_rate` (`decimal(10,4)`), `config_trip_included` (`decimal(10,1)`) and `config_trip_item_name` ('Travel').
   - 3.0.5: `revenues.revenue_description` becomes `text`, with `revenue_created_by` (0, backfilled from the audit log's Revenue Create entries) and a `revenue_date` key. `payments` gets a `payment_date` key.
   - 3.0.6: `payments.payment_import_key` and `revenues.revenue_import_key` (keyed), and `income_import_rules` (`import_rule_match` unique, `import_rule_action` - payment, income or transfer - `import_rule_client_id`, `import_rule_category_id`, `import_rule_account_id`, `import_rule_used_count`).
+  - 3.0.7: no schema change. `accounts.account_type` is set from the name for every account without a kind from 1 to 6 (1 checking, 2 savings, 3 credit card, 4 cash, 5 payment processor, 6 other), the same way as `accountTypeGuess()`, with the 2023 liability types (20 to 29) as 3. Setup and `scripts/setup_cli.php` create the Cash account as type 4.
 - New shared function files, loaded by `functions.php`: `functions/asset.php`, `asset_interface.php`, `certificate.php`, `client_overview.php`, `contact.php`, `credential.php`, `dashboard.php`, `links.php`, `location.php`, `notifications.php`, `project.php`, `rack.php`, `search.php`, `service.php`, `software.php`, `tags.php`, `ticket.php`, `ticket_fields.php`, `user.php` and `vendor.php`. They hold the queries and rules, so the pages, the API and cron share one definition.
 - Removed post models: `agent/post/{asset_interface,certificate,credential,domain,event,location,network_ip,network,recurring_ticket,vendor}_model.php`, `admin/post/user_model.php` and `api/v1/certificates/certificate_model.php`. Their handlers call the shared functions above. Interface handlers moved to `agent/post/asset_interface.php`.
 - New scripts: `js/itflow_select.js`, `quick_pick.js`, `tag_picker.js`, `global_search.js`, `notifications.js`, `dashboard.js`, `client_overview.js`, `client_switcher.js`, `credentials.js` and `autosubmit.js`, and `agent/js/calendar.js`, `calendar_event_modal.js`, `files.js`, `interface_form.js`, `network_form.js`, `project_modal.js` and `ticket_schedule_modal.js`.
@@ -954,6 +984,18 @@ If you are coming from 26.08 or earlier, the database update still has to be run
   - New page `agent/income_import.php` (`?step=columns` and `?step=review`, the statement in `$_SESSION['income_import']`) and `js/income_import.js` (`itflowIncomeImport()`, with each client's open invoices). Handlers in the new `agent/post/income_import.php`: `income_import_upload`, `income_import_columns`, `income_import_save` (POST `picks`, one JSON list of `n`, `take`, `action`, `client`, `invoices`, `category`, `account`, and `receipts`), GET `income_import_discard`, `income_import_rule_delete`, and `income_import_from_statement` and `expense_import_from_statement`, which copy the statement in the session from one side to the other. New window `agent/modals/income/income_import_rules.php`.
   - The columns step is now `agent/includes/statement_columns.php` (`$columns_form_id`, `$columns_submit`, `$columns_side`), shared by `agent/expense_import.php` and `agent/income_import.php`. `expenseImportGuess()` takes the sign from the words on the lines when they are clear.
   - CSS: `.itflow-import-details` and `.itflow-import-invoices`.
+- Accounts, in the new `functions/accounts.php` (loaded after `income_import.php`):
+  - `accountTypes()` (id => `label` and `icon`), `accountTypeGuess($name)` and `accountType($row)`.
+  - `accountBalanceSql($column, $to_date = null)` is the one balance rule: the opening balance plus payments and revenues, less expenses, leaving out archived rows, up to a date when given. `accountBalance($id, $to_date)`, `accountsList($archived = false, $keep_id = 0)` (false open, true archived, null both; each row with `type`, `balance`, `month_in`, `month_out`, `last_date`, `line_count` and `defaults`), `accountRow($id)`, `accountDefaults()` (the settings defaults and active payment providers' accounts), `accountBalanceText($account)` and `accountsStats($accounts)`. `paymentAccounts()` returns `accountsList(false, $keep_id)`, and `dashboardAccountBalances()` uses it too.
+  - `accountInUse($id)` (payments, revenues, expenses, recurring expenses, payment providers and reimbursements), `accountSave($in, $id, &$error)` (`name`, `type`, `currency_code`, `opening_balance`, `description`, `notes`), `accountArchive()`, `accountRestore()` and `accountDelete()`, which clears the settings defaults that pointed at it.
+  - `accountLedgerSql($account_id = 0)` is every line as one row set, `txn_kind` one of `accountLedgerKinds()` (`payment`, `revenue`, `transfer_in`, `expense`, `transfer_out`, `reimbursement`), with `txn_id`, `txn_transfer_id`, `txn_account_id`, `txn_date`, `txn_created_at`, `txn_amount` (signed), `txn_what`, `txn_description`, `txn_category_id`, `txn_client_id`, `txn_other_account_id`, `txn_other_name`, `txn_method`, `txn_reference`, `txn_invoice_id`, `txn_currency`, `txn_imported`, the account's and category's names, `client_name`, `other_account_name`, `other_account_type` (a transfer's other account's kind) and `txn_balance`, the running balance per account. Select from it `AS ledger`. The page and export share `accountLedgerFiltersSql($src, &$summary, $with_show, $all_accounts)` (q, kind or the old type names through `accountLedgerTypeNames()`, category, client, method or payment_method, amount_min, amount_max, show, dtf, dtt) and `accountLedgerShows()`. With every account, the `transfers` pill is the out side only. `accountLedgerModal($row)` is the quick look of a line.
+  - Transfers: `transferRow($id)`, `transferLabel($row)`, `transferWhat($row)` ('Card payment' into a type 3 account), `transferSave($in, $id, &$error)` (`date`, `amount`, `account_from`, `account_to`, `transfer_method`, `notes`; updates both legs on edit, sets `expense_created_by` and `revenue_created_by` on insert) and `transferDelete($id, &$error)`.
+  - `agent/transactions.php` is rebuilt on these, taking `?account=`, `?show=` (`in`, `out`, `transfers`), `?kind=` or `?type=`, `?category=`, `?client=`, `?method=` or `?payment_method=`, `?amount_min=`, `?amount_max=`, `?q=` and the date filter, and sorting on a whitelist only. `agent/transfers.php` redirects to `transactions.php?show=transfers`, mapping `account_from` or `account_to` to `account`. `agent/accounts.php` takes `?show=archived` and `?q=`.
+  - Handlers: `agent/post/account.php` - `add_account`, `edit_account`, GET `archive_account` and `restore_account` (Financial at 2) and GET `delete_account` (at 3). `agent/post/transfer.php` - `add_transfer` and `edit_transfer` (with `transfer_id`; the form's `expense_id` and `revenue_id` are no longer read) at 2, GET `delete_transfer` at 3. `export_transactions` in `agent/post/transaction.php` reads the ledger with the page's filters; the `transactions` export columns add `transaction_account`, `transaction_what`, `transaction_client`, `transaction_in` and `transaction_out`, with `transaction_amount` off by default.
+  - New windows: `agent/modals/account/account_form.php` (shared by `account_add.php`, which takes `?type=`, and `account_edit.php`), `agent/modals/transfer/transfer.php?id=` (quick look) and `transfer_form.php` (shared by `transfer_add.php`, which takes `?from=` and `?to=`, and `transfer_edit.php`). `transaction_export.php` takes the ledger's filters.
+  - Seeds: `demoDataAccounts()` adds Business Visa, and accounts take `accountTypeGuess()`. `demoBuildCompanyFinancials()` puts the card's categories on it and pays it off from Operating Checking each month with `demoTransfer()`. Company costs paid from the bank are ACH.
+  - CSS: `.itflow-account-name` and `.itflow-ledger-what`.
+  - Removed: `agent/post/transfer_model.php`.
 - The billing helpers (`billingTimeInvoice()`, `quoteConvert()`, `recurringInvoiceGenerate()` and the rest) take the agent's name as plain text. Their handlers now pass `stripslashes($session_name)`, so a name with an apostrophe no longer shows a backslash in history and the audit log.
 - Sidebar brand: `agent/css/sidebar_brand_fix.css` and `agent/js/sidebar_brand_fix.js` from 26.10 are replaced by CSS in `css/itflow_custom.css`. `includes/load_company_settings.php` now sets `$session_company_logo`.
 - `alertMessageHtml()` no longer double-encodes, and save messages built from `escapeSql()` values use `stripslashes()` at the flash.
diff --git a/admin/database_updates/3.0.7.php b/admin/database_updates/3.0.7.php
new file mode 100644
index 000000000..d4d5b3753
--- /dev/null
+++ b/admin/database_updates/3.0.7.php
@@ -0,0 +1,23 @@
+<?php
+
+/*
+ * ITFlow - Database update to version 3.0.7 (from 3.0.6)
+ * Included by admin/database_updates.php - do not access directly
+ */
+
+defined('FROM_DB_UPDATER') || die("Direct file access is not allowed");
+
+    // What kind each account is (functions/accounts.php - 1 checking, 2
+    // savings, 3 credit card, 4 cash, 5 payment processor, 6 other), from
+    // its name for the ones already here. A credit card's balance reads as
+    // owed, and a transfer into one as paying it. Changeable afterwards.
+    // Accounts typed in 2023 carry the old account_types ids (10 to 39, the
+    // table dropped in 1.5.1): a liability (20s) is money owed, as a card is.
+    mysqli_query($mysqli, "UPDATE accounts SET account_type = CASE
+            WHEN LOWER(account_name) REGEXP 'saving|reserve' THEN 2
+            WHEN LOWER(account_name) REGEXP 'card|visa|amex|american express|mastercard|discover|credit' THEN 3
+            WHEN LOWER(account_name) REGEXP 'cash|petty' THEN 4
+            WHEN LOWER(account_name) REGEXP 'stripe|paypal|square|merchant|settlement|processor|gateway' THEN 5
+            WHEN account_type BETWEEN 20 AND 29 THEN 3
+            ELSE 1 END
+        WHERE account_type IS NULL OR account_type NOT BETWEEN 1 AND 6");
diff --git a/admin/post/demo_data_model.php b/admin/post/demo_data_model.php
index 47574e3f6..9a7ce12f4 100644
--- a/admin/post/demo_data_model.php
+++ b/admin/post/demo_data_model.php
@@ -31,6 +31,7 @@ function demoDataAccounts() {
         ['Operating Checking', 'Day to day business banking - client payments in, bills out', 18500.00],
         ['Business Savings', 'Tax and reserve holding', 42000.00],
         ['Merchant Settlement', 'Card and online payments waiting to be paid out', 0.00],
+        ['Business Visa', 'Company card for subscriptions, supplies and meals', 0.00],
     ];
 }
 
@@ -549,6 +550,7 @@ function demoEnsureAccounts($mysqli, $currency) {
             'account_description' => $account[1],
             'opening_balance' => number_format($account[2], 2, '.', ''),
             'account_currency_code' => $currency,
+            'account_type' => accountTypeGuess($account[0]),
             'account_created_at' => demoMonthDateTime(24, 1, 9, 0),
         ]);
     }
@@ -3244,7 +3246,7 @@ function demoBuildBilling($mysqli, $profile, $index, $client_id, $vendor_id, $mo
             'expense_currency_code' => $currency,
             'expense_date' => demoMonthDate($month, 14),
             'expense_reference' => 'INV-' . demoSerial($profile['abbreviation'] . $expense[0] . $month, 8),
-            'expense_payment_method' => 'Credit Card',
+            'expense_payment_method' => 'ACH',
             'expense_vendor_id' => $context['org_vendors'][$expense[3]] ?? 0,
             'expense_client_id' => $client_id,
             'expense_category_id' => demoCategoryId($mysqli, $expense[2], 'Expense'),
@@ -3348,6 +3350,12 @@ function demoBuildCompanyFinancials($mysqli, $context, &$counts) {
         ['Conference and travel', 1450.00, 'Travel', 12, 18, 'Alcott and Reyes CPA'],
     ];
 
+    // The smaller, recurring costs go on the company card, paid off from the
+    // bank early the next month - so the card shows what is owed on it
+    $card_id = $context['accounts']['Business Visa'] ?? 0;
+    $card_categories = ['Software', 'Cloud and Hosting', 'Office Supplies', 'Meals', 'Shipping and Postage', 'Dues and Subscriptions', 'Telecom and Internet'];
+    $card_spent = [];
+
     // Which purchases put hardware on the shelf, and what they bring in
     $stock_lines = [
         'UniFi shelf stock for the workshop' => ['Ubiquiti U6-Pro Access Point', 4],
@@ -3363,6 +3371,10 @@ function demoBuildCompanyFinancials($mysqli, $context, &$counts) {
 
             // Payroll and rent creep up over two years rather than sitting flat
             $drift = 1 + ((24 - $month) * 0.004);
+            $on_card = $card_id && in_array($cost[2], $card_categories, true);
+            if ($on_card) {
+                $card_spent[$month] = ($card_spent[$month] ?? 0) + round($cost[1] * $drift, 2);
+            }
 
             $expense_id = starterInsert($mysqli, 'expenses', [
                 'expense_description' => $cost[0],
@@ -3370,11 +3382,12 @@ function demoBuildCompanyFinancials($mysqli, $context, &$counts) {
                 'expense_currency_code' => $currency,
                 'expense_date' => demoMonthDate($month, $cost[4]),
                 'expense_reference' => 'BILL-' . demoSerial('company' . $cost[0] . $month, 8),
-                'expense_payment_method' => $cost[0] === 'Payroll' ? 'ACH' : 'Credit Card',
+                // Payroll and the bills from the bank go by ACH, the card's own costs by card
+                'expense_payment_method' => $cost[0] !== 'Payroll' && ($on_card || !$card_id) ? 'Credit Card' : 'ACH',
                 'expense_vendor_id' => $vendors[$cost[5]] ?? 0,
                 'expense_client_id' => 0,
                 'expense_category_id' => demoCategoryId($mysqli, $cost[2], 'Expense'),
-                'expense_account_id' => $operating_id,
+                'expense_account_id' => $on_card ? $card_id : $operating_id,
                 'expense_created_at' => demoMonthDateTime($month, $cost[4], 17, 0),
             ]);
             $counts['company']++;
@@ -3508,6 +3521,13 @@ function demoBuildCompanyFinancials($mysqli, $context, &$counts) {
         }
     }
 
+    // The card's statement paid in full from the bank on the 2nd of the next month
+    foreach ($card_spent as $month => $spent) {
+        if ($month > 0 && $spent > 0) {
+            demoTransfer($mysqli, $operating_id, $card_id, $spent, $currency, 'Bank Transfer', 'Business Visa statement paid in full', $month - 1, 2, $counts);
+        }
+    }
+
     // Card settlements landing in the bank, and the quarterly tax reserve
     $cash_id = $context['cash_account_id'];
     for ($month = 24; $month >= 0; $month--) {
diff --git a/agent/accounts.php b/agent/accounts.php
index 5a97cf3de..e1993c6ad 100644
--- a/agent/accounts.php
+++ b/agent/accounts.php
@@ -1,129 +1,254 @@
 <?php
 
-// Default Column Sortby Filter
-$sort = "account_name";
-$order = "ASC";
+/*
+ * Accounts - where the money sits: checking and savings, credit cards, cash
+ * and payment processors (functions/accounts.php).
+ *
+ * Along the top: what the accounts hold in all (cards aside), what is owed
+ * on the cards, and what came in and went out this month against the same
+ * days of last month, money moved between the accounts left out. Each
+ * account shows its kind, what it holds (owed, for a card), this month in
+ * and out, its latest line and what it is set as by default; clicking it
+ * opens its ledger. Archived ones are on their own pill, to restore.
+ */
 
 require_once "includes/inc_all.php";
 
-// Perms
 enforceUserPermission('module_financial');
 
-$sql = mysqli_query(
-    $mysqli,
-    "SELECT SQL_CALC_FOUND_ROWS account_currency_code, account_id, account_name, account_notes, opening_balance FROM accounts
-    WHERE (account_name LIKE '%$q%')
-    AND account_archived_at IS NULL
-    ORDER BY $sort $order LIMIT $record_from, $record_to"
-);
-
-$num_rows = mysqli_fetch_row(mysqli_query($mysqli, "SELECT FOUND_ROWS()"));
+$can_edit = lookupUserPermission('module_financial') >= 2;
+$can_delete = lookupUserPermission('module_financial') >= 3;
+$show = ($_GET['show'] ?? '') === 'archived' ? 'archived' : '';
+$open_accounts = accountsList(false);
+$archived_accounts = accountsList(true);
+$stats = accountsStats($open_accounts);
+$types = accountTypes();
+$accounts = $show === 'archived' ? $archived_accounts : $open_accounts;
+$q_text = trim((string) ($_GET['q'] ?? ''));
+if ($q_text !== '') {
+    $accounts = array_filter($accounts, function ($account) use ($q_text) {
+        return mb_stripos($account['account_name'] . ' ' . $account['account_description'] . ' ' . $account['account_notes'], $q_text) !== false;
+    });
+}
+$cards = array_filter($open_accounts, function ($account) { return $account['type'] === 3; });
+$owing_cards = array_filter($cards, function ($account) { return $account['balance'] < 0; });
+$money = function ($amount, $currency = '') {
+    return escapeHtml(billingMoney($amount, $currency));
+};
+$change = function ($now, $before) {
+    if ($before <= 0) {
+        return null;
+    }
+    return round(($now - $before) / $before * 100);
+};
+$in_change = $change($stats['in'], $stats['last_in']);
+$out_change = $change($stats['out'], $stats['last_out']);
+$month_url = 'canned_date=custom&dtf=' . $stats['month_start'] . '&dtt=' . date('Y-m-t');
 
 ?>
 
-    <div class="card">
-        <div class="card-header bg-dark py-2">
-            <h3 class="card-title mt-2"><i class="fa fa-fw fa-piggy-bank me-2"></i>Accounts</h3>
-            <div class="card-tools">
-                <button type="button" class="btn btn-primary ajax-modal" data-modal-url="modals/account/account_add.php"><i class="fas fa-plus me-2"></i>New Account</button>
+<!-- What the accounts hold -->
+<div class="row g-3 mb-3">
+    <div class="col-sm-6 col-xl-3">
+        <div class="itflow-billing-stat">
+            <div class="itflow-billing-stat-label"><i class="fas fa-university me-1"></i>In the accounts</div>
+            <div class="itflow-billing-stat-value <?= $stats['cash'] < 0 ? 'text-danger-emphasis' : '' ?>"><?= $money($stats['cash']) ?></div>
+            <div class="itflow-billing-stat-note">Across <?= count($open_accounts) - count($cards) ?> account<?= count($open_accounts) - count($cards) === 1 ? '' : 's' ?><?= $cards ? ', cards aside' : '' ?></div>
+        </div>
+    </div>
+    <div class="col-sm-6 col-xl-3">
+        <a class="itflow-billing-stat" href="<?= $owing_cards ? 'transactions.php?account=' . intval(array_key_first($owing_cards)) : '#' ?>">
+            <div class="itflow-billing-stat-label"><i class="fas fa-credit-card me-1"></i>Owed on cards</div>
+            <div class="itflow-billing-stat-value <?= $stats['owed'] > 0 ? 'text-warning-emphasis' : '' ?>"><?= $money($stats['owed']) ?></div>
+            <div class="itflow-billing-stat-note"><?= $cards ? ($owing_cards ? 'On ' . count($owing_cards) . ' card' . (count($owing_cards) === 1 ? '' : 's') . ' - pay one with a transfer to it' : 'Every card is paid off') : 'No credit card accounts' ?></div>
+        </a>
+    </div>
+    <div class="col-sm-6 col-xl-3">
+        <a class="itflow-billing-stat" href="income.php?<?= $month_url ?>">
+            <div class="itflow-billing-stat-label"><i class="fas fa-arrow-down me-1"></i>In this month</div>
+            <div class="itflow-billing-stat-value text-success-emphasis"><?= $money($stats['in']) ?></div>
+            <div class="itflow-billing-stat-note">
+                <?php if ($in_change !== null) { ?>
+                    <span class="<?= $in_change >= 0 ? 'text-success-emphasis' : 'text-warning-emphasis' ?>"><i class="fas fa-arrow-<?= $in_change >= 0 ? 'up' : 'down' ?> me-1"></i><?= abs($in_change) ?>%</span> on the same days of <?= date('F', strtotime($stats['last_start'])) ?>
+                <?php } else { ?>
+                    Payments and other income, not transfers
+                <?php } ?>
+            </div>
+        </a>
+    </div>
+    <div class="col-sm-6 col-xl-3">
+        <a class="itflow-billing-stat" href="expenses.php?<?= $month_url ?>">
+            <div class="itflow-billing-stat-label"><i class="fas fa-arrow-up me-1"></i>Out this month</div>
+            <div class="itflow-billing-stat-value"><?= $money($stats['out']) ?></div>
+            <div class="itflow-billing-stat-note">
+                <?php if ($out_change !== null) { ?>
+                    <span class="<?= $out_change <= 0 ? 'text-success-emphasis' : 'text-warning-emphasis' ?>"><i class="fas fa-arrow-<?= $out_change >= 0 ? 'up' : 'down' ?> me-1"></i><?= abs($out_change) ?>%</span> on the same days of <?= date('F', strtotime($stats['last_start'])) ?>
+                <?php } else { ?>
+                    Expenses and reimbursements, not transfers
+                <?php } ?>
+            </div>
+        </a>
+    </div>
+</div>
+
+<div class="card">
+    <div class="card-header bg-dark py-2">
+        <h3 class="card-title mt-2"><i class="fas fa-fw fa-piggy-bank me-2"></i>Accounts</h3>
+        <div class="card-tools">
+            <div class="btn-group">
+                <?php if ($can_edit) { ?>
+                    <button type="button" class="btn btn-primary ajax-modal" data-modal-size="lg" data-modal-url="modals/account/account_add.php"><i class="fas fa-plus me-2"></i>New Account</button>
+                <?php } ?>
+                <button type="button" class="btn <?= $can_edit ? 'btn-primary dropdown-toggle-split' : 'btn-light' ?> dropdown-toggle" data-bs-toggle="dropdown" aria-label="More"><?= $can_edit ? '' : '<i class="fas fa-ellipsis-h"></i>' ?></button>
+                <div class="dropdown-menu dropdown-menu-end">
+                    <?php if ($can_edit) { ?>
+                        <a class="dropdown-item ajax-modal" href="#" data-modal-size="lg" data-modal-url="modals/transfer/transfer_add.php"><i class="fa fa-fw fa-exchange-alt text-secondary me-2"></i>New Transfer</a>
+                        <div class="dropdown-divider"></div>
+                        <a class="dropdown-item" href="expense_import.php"><i class="fa fa-fw fa-file-import text-secondary me-2"></i>Import Statement - expenses</a>
+                        <a class="dropdown-item" href="income_import.php"><i class="fa fa-fw fa-file-import text-secondary me-2"></i>Import Deposits - income</a>
+                        <div class="dropdown-divider"></div>
+                    <?php } ?>
+                    <a class="dropdown-item" href="transactions.php"><i class="fa fa-fw fa-list-alt text-secondary me-2"></i>Every account's transactions</a>
+                    <a class="dropdown-item" href="transactions.php?show=transfers"><i class="fa fa-fw fa-exchange-alt text-secondary me-2"></i>Transfers</a>
+                </div>
             </div>
         </div>
-        <div class="card-header py-3">
-            <form autocomplete="off">
-                <div class="input-group">
-                    <input type="search" class="form-control" name="q" value="<?php if (isset($q)) { echo stripslashes(escapeHtml($q)); } ?>" placeholder="Search Accounts">
-                        <button class="btn btn-primary" title="Search"><i class="fa fa-search"></i></button>
-                </div>
-            </form>
-        </div>
-        <div class="table-responsive">
-            <table class="table table-striped table-borderless table-hover mb-0">
-                <thead class="text-dark <?php if ($num_rows[0] == 0) { echo "d-none"; } ?>">
-                <tr>
-                    <th class="ps-3">
-                        <a class="text-dark" href="?<?= $url_query_strings_sort ?>&sort=account_name&order=<?= $disp ?>">
-                            Name <?php if ($sort == 'account_name') { echo $order_icon; } ?>
-                        </a>
-                    </th>
-                    <th>
-                        <a class="text-dark" href="?<?= $url_query_strings_sort ?>&sort=account_currency_code&order=<?= $disp ?>">
-                            Currency <?php if ($sort == 'account_currency_code') { echo $order_icon; } ?>
-                        </a>
-                    </th>
-                    <th class="text-end">Balance</th>
-                    <th class="text-center">Action</th>
-                </tr>
-                </thead>
-                <tbody>
-                <?php
-
-                while ($row = mysqli_fetch_assoc($sql)) {
-                    $account_id = intval($row['account_id']);
-                    $account_name = escapeHtml($row['account_name']);
-                    $opening_balance = floatval($row['opening_balance']);
-                    $account_currency_code = escapeHtml($row['account_currency_code']);
-                    $account_notes = escapeHtml($row['account_notes']);
-
-                    $sql_payments = mysqli_query($mysqli, "SELECT SUM(payment_amount) AS total_payments FROM payments WHERE payment_account_id = $account_id");
-                    $row = mysqli_fetch_assoc($sql_payments);
-                    $total_payments = floatval($row['total_payments']);
-
-                    $sql_revenues = mysqli_query($mysqli, "SELECT SUM(revenue_amount) AS total_revenues FROM revenues WHERE revenue_account_id = $account_id");
-                    $row = mysqli_fetch_assoc($sql_revenues);
-                    $total_revenues = floatval($row['total_revenues']);
-
-                    $sql_expenses = mysqli_query($mysqli, "SELECT SUM(expense_amount) AS total_expenses FROM expenses WHERE expense_account_id = $account_id");
-                    $row = mysqli_fetch_assoc($sql_expenses);
-                    $total_expenses = floatval($row['total_expenses']);
-
-                    $balance = $opening_balance + $total_payments + $total_revenues - $total_expenses;
-                    ?>
-
-                    <tr>
-                        <td class="ps-3">
-                            <a class="text-dark ajax-modal" href="#"
-                                data-modal-url="modals/account/account_edit.php?id=<?= $account_id ?>">
-                                <?= $account_name ?>
-                            </a>
-                        </td>
-                        <td><?= $account_currency_code ?></td>
-                        <td class="text-end font-monospace"><?= numfmt_format_currency($currency_format, $balance, $account_currency_code) ?></td>
-                        <td>
-                            <div class="dropdown dropstart text-center">
-                                <button class="btn btn-secondary btn-sm" title="More actions" type="button" data-bs-toggle="dropdown">
-                                    <i class="fas fa-ellipsis-h"></i>
-                                </button>
-                                <div class="dropdown-menu">
-                                    <a class="dropdown-item ajax-modal" href="#"
-                                        data-modal-url="modals/account/account_edit.php?id=<?= $account_id ?>">
-                                        <i class="fas fa-fw fa-edit me-2"></i>Edit
-                                    </a>
-                                    <a class="dropdown-item" href="transactions.php?account=<?= $account_id ?>">
-                                        <i class="fas fa-fw fa-exchange-alt me-2"></i>Transactions
-                                    </a>
-                                    <a class="dropdown-item" href="income.php?account=<?= $account_id ?>">
-                                        <i class="fas fa-fw fa-hand-holding-usd me-2"></i>Income into it
-                                    </a>
-                                    <?php if ($balance == 0 && $account_id != $config_stripe_account) { //Cannot Archive an Account until it reaches 0 Balance and cant be selected as an online account ?>
-                                        <div class="dropdown-divider"></div>
-                                        <a class="dropdown-item text-danger" href="post.php?archive_account=<?= $account_id ?>&csrf_token=<?= $_SESSION['csrf_token'] ?>">
-                                            <i class="fas fa-fw fa-archive me-2"></i>Archive
-                                        </a>
-                                    <?php } ?>
-                                </div>
-                            </div>
-                        </td>
-                    </tr>
-
-                    <?php
-                }
-                ?>
-
-                </tbody>
-            </table>
-        </div>
-        <?php require_once "../includes/filter_footer.php"; ?>
     </div>
 
-<?php
-require_once "../includes/footer.php";
+    <div class="card-header py-3">
+        <div class="d-flex flex-wrap align-items-center gap-2">
+            <form autocomplete="off" class="me-auto" style="min-width: 16rem;">
+                <?php if ($show) { ?><input type="hidden" name="show" value="<?= $show ?>"><?php } ?>
+                <div class="input-group">
+                    <input type="search" class="form-control" name="q" value="<?= escapeHtml($q_text) ?>" placeholder="Search accounts">
+                    <button class="btn btn-dark" title="Search"><i class="fa fa-search"></i></button>
+                </div>
+            </form>
+            <nav class="nav nav-pills itflow-asset-tabs flex-nowrap">
+                <a class="nav-link text-nowrap <?= $show === '' ? 'active' : '' ?>" href="accounts.php">Open <span class="badge rounded-pill ms-1"><?= count($open_accounts) ?></span></a>
+                <a class="nav-link text-nowrap <?= $show === 'archived' ? 'active' : '' ?>" href="accounts.php?show=archived"><i class="fas fa-fw fa-archive me-1"></i>Archived <span class="badge rounded-pill ms-1"><?= count($archived_accounts) ?></span></a>
+            </nav>
+        </div>
+    </div>
+
+    <div class="table-responsive">
+        <table class="table table-hover align-middle mb-0 itflow-billing-table">
+            <thead class="<?= $accounts ? '' : 'd-none' ?> text-nowrap table-light">
+            <tr>
+                <th>Account</th>
+                <th>Kind</th>
+                <th class="text-end">Holds</th>
+                <th class="text-end">This month</th>
+                <th>Latest</th>
+                <th></th>
+            </tr>
+            </thead>
+            <tbody>
+            <?php foreach ($accounts as $account_id => $account) {
+                $type = $types[$account['type']];
+                $card = $account['type'] === 3;
+                $currency = $account['account_currency_code'];
+                $balance = $account['balance'];
+                $in_use = $account['line_count'] > 0; ?>
+                <tr>
+                    <td class="itflow-account-name">
+                        <div class="d-flex align-items-center gap-2 min-w-0">
+                            <span class="itflow-asset-icon bg-body-secondary text-body-secondary" aria-hidden="true"><i class="fas <?= $type['icon'] ?>"></i></span>
+                            <div class="min-w-0">
+                                <a class="fw-semibold text-truncate d-block" href="transactions.php?account=<?= $account_id ?>" title="Open its transactions"><?= escapeHtml($account['account_name']) ?></a>
+                                <div class="small text-body-secondary text-truncate">
+                                    <?= escapeHtml($account['account_description'] ?: trim(strtok((string) $account['account_notes'], "\n"))) ?: '&nbsp;' ?>
+                                </div>
+                                <?php if ($account['defaults']) { ?>
+                                    <div class="d-flex flex-wrap gap-1 mt-1">
+                                        <?php foreach ($account['defaults'] as $default) { ?>
+                                            <span class="badge rounded-pill bg-info-subtle text-info-emphasis fw-normal"><?= escapeHtml($default) ?></span>
+                                        <?php } ?>
+                                    </div>
+                                <?php } ?>
+                            </div>
+                        </div>
+                    </td>
+                    <td class="text-nowrap"><?= escapeHtml($type['label']) ?><div class="small text-body-secondary"><?= escapeHtml($currency) ?></div></td>
+                    <td class="text-end text-nowrap itflow-money">
+                        <span class="fw-semibold <?= $card && $balance < 0 ? 'text-warning-emphasis' : ($balance < 0 ? 'text-danger-emphasis' : '') ?>"><?= escapeHtml(accountBalanceText($account)) ?></span>
+                        <?php if (floatval($account['opening_balance']) != 0) { ?>
+                            <div class="small text-body-secondary">opened with <?= $money($account['opening_balance'], $currency) ?></div>
+                        <?php } ?>
+                    </td>
+                    <td class="text-end text-nowrap itflow-money small">
+                        <?php if ($account['month_in'] || $account['month_out']) { ?>
+                            <?php if ($account['month_in']) { ?>
+                                <div class="text-success-emphasis">+<?= $money($account['month_in'], $currency) ?></div>
+                            <?php } ?>
+                            <?php if ($account['month_out']) { ?>
+                                <div class="text-body-secondary">-<?= $money($account['month_out'], $currency) ?></div>
+                            <?php } ?>
+                        <?php } else { ?>
+                            <span class="text-body-secondary">-</span>
+                        <?php } ?>
+                    </td>
+                    <td class="text-nowrap small">
+                        <?php if ($account['last_date']) { ?>
+                            <?= escapeHtml($account['last_date']) ?><div class="text-body-secondary"><?= $account['line_count'] ?> line<?= $account['line_count'] === 1 ? '' : 's' ?></div>
+                        <?php } else { ?>
+                            <span class="text-body-secondary">Nothing yet</span>
+                        <?php } ?>
+                    </td>
+                    <td class="text-end">
+                        <div class="dropdown dropstart">
+                            <button class="btn btn-sm btn-light" title="More actions" type="button" data-bs-toggle="dropdown"><i class="fas fa-fw fa-ellipsis-v"></i></button>
+                            <div class="dropdown-menu">
+                                <a class="dropdown-item" href="transactions.php?account=<?= $account_id ?>"><i class="fas fa-fw fa-list-alt text-secondary me-2"></i>Transactions</a>
+                                <a class="dropdown-item" href="income.php?account=<?= $account_id ?>"><i class="fas fa-fw fa-hand-holding-usd text-secondary me-2"></i>Income into it</a>
+                                <a class="dropdown-item" href="expenses.php?account=<?= $account_id ?>"><i class="fas fa-fw fa-shopping-cart text-secondary me-2"></i>Expenses from it</a>
+                                <?php if ($can_edit && !$account['account_archived_at']) { ?>
+                                    <div class="dropdown-divider"></div>
+                                    <a class="dropdown-item ajax-modal" href="#" data-modal-size="lg" data-modal-url="modals/account/account_edit.php?id=<?= $account_id ?>"><i class="fas fa-fw fa-edit text-secondary me-2"></i>Edit</a>
+                                    <?php if ($card) { ?>
+                                        <a class="dropdown-item ajax-modal" href="#" data-modal-size="lg" data-modal-url="modals/transfer/transfer_add.php?to=<?= $account_id ?>"><i class="fas fa-fw fa-credit-card text-secondary me-2"></i>Pay the Card</a>
+                                    <?php } else { ?>
+                                        <a class="dropdown-item ajax-modal" href="#" data-modal-size="lg" data-modal-url="modals/transfer/transfer_add.php?from=<?= $account_id ?>"><i class="fas fa-fw fa-exchange-alt text-secondary me-2"></i>Transfer from it</a>
+                                    <?php } ?>
+                                    <div class="dropdown-divider"></div>
+                                    <?php if (abs($balance) < 0.005) { ?>
+                                        <a class="dropdown-item text-danger confirm-link" href="post.php?archive_account=<?= $account_id ?>&amp;csrf_token=<?= $_SESSION['csrf_token'] ?>"
+                                            data-confirm-text="<?= escapeHtml($account['account_name']) ?> leaves the account pickers. Its history stays, and it can be restored."><i class="fas fa-fw fa-archive me-2"></i>Archive</a>
+                                    <?php } else { ?>
+                                        <span class="dropdown-item-text small text-body-secondary"><i class="fas fa-fw fa-archive me-2"></i>Archive once it's empty</span>
+                                    <?php } ?>
+                                <?php } elseif ($can_edit) { ?>
+                                    <div class="dropdown-divider"></div>
+                                    <a class="dropdown-item" href="post.php?restore_account=<?= $account_id ?>&amp;csrf_token=<?= $_SESSION['csrf_token'] ?>"><i class="fas fa-fw fa-redo-alt text-secondary me-2"></i>Restore</a>
+                                <?php } ?>
+                                <?php if ($can_delete && !$in_use && !accountInUse($account_id)) { ?>
+                                    <a class="dropdown-item text-danger text-bold confirm-link" href="post.php?delete_account=<?= $account_id ?>&amp;csrf_token=<?= $_SESSION['csrf_token'] ?>"
+                                        data-confirm-text="<?= escapeHtml($account['account_name']) ?> has never been used, so it goes for good."><i class="fas fa-fw fa-trash me-2"></i>Delete</a>
+                                <?php } ?>
+                            </div>
+                        </div>
+                    </td>
+                </tr>
+            <?php } ?>
+            </tbody>
+            <?php if ($accounts && $show === '' && $q_text === '') {
+                $net = array_sum(array_column($accounts, 'balance')); ?>
+                <tfoot>
+                <tr class="table-light">
+                    <td colspan="2" class="text-body-secondary small">What you have, less what is owed on cards</td>
+                    <td class="text-end fw-semibold text-nowrap itflow-money <?= $net < 0 ? 'text-danger-emphasis' : '' ?>"><?= $money($net) ?></td>
+                    <td colspan="3"></td>
+                </tr>
+                </tfoot>
+            <?php } ?>
+        </table>
+    </div>
+    <?php if (!$accounts) { ?>
+        <div class="itflow-asset-empty">
+            <i class="fas fa-piggy-bank fa-2x mb-2 opacity-50"></i>
+            <div><?= $q_text !== '' ? 'Nothing matches.' : ($show === 'archived' ? 'Nothing archived.' : 'No accounts yet.') ?></div>
+        </div>
+    <?php } ?>
+</div>
+
+<?php require_once "../includes/footer.php";
diff --git a/agent/dashboard.php b/agent/dashboard.php
index 7ef19de5d..fe20d9f7a 100644
--- a/agent/dashboard.php
+++ b/agent/dashboard.php
@@ -404,8 +404,8 @@ $tone_text = ['danger' => 'text-danger-emphasis', 'warning' => 'text-warning-emp
                         <ul class="list-group list-group-flush">
                             <?php foreach ($accounts as $account) { ?>
                                 <li class="list-group-item d-flex justify-content-between gap-3">
-                                    <span class="text-truncate"><?= escapeHtml($account['account_name']) ?></span>
-                                    <span class="text-nowrap <?= floatval($account['balance']) < 0 ? 'text-danger' : '' ?>"><?= escapeHtml(dashboardMoney($account['balance'])) ?></span>
+                                    <a class="text-truncate text-reset" href="/agent/transactions.php?account=<?= intval($account['account_id']) ?>"><?= escapeHtml($account['account_name']) ?></a>
+                                    <span class="text-nowrap <?= floatval($account['balance']) < 0 ? ($account['type'] === 3 ? 'text-warning-emphasis' : 'text-danger') : '' ?>"><?= escapeHtml($account['type'] === 3 && floatval($account['balance']) < 0 ? accountBalanceText($account) : dashboardMoney($account['balance'])) ?></span>
                                 </li>
                             <?php } ?>
                         </ul>
diff --git a/agent/includes/side_nav.php b/agent/includes/side_nav.php
index 92268b11c..d0fca73d5 100644
--- a/agent/includes/side_nav.php
+++ b/agent/includes/side_nav.php
@@ -237,13 +237,13 @@
                             </a>
                         </li>
                         <li class="nav-item">
-                            <a href="/agent/transactions.php" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "transactions.php") { echo "active"; } ?>">
+                            <a href="/agent/transactions.php" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "transactions.php" && ($_GET['show'] ?? '') !== 'transfers') { echo "active"; } ?>">
                                 <i class="nav-icon fas fa-list-alt"></i>
                                 <p>Transactions</p>
                             </a>
                         </li>
                         <li class="nav-item">
-                            <a href="/agent/transfers.php" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "transfers.php") { echo "active"; } ?>">
+                            <a href="/agent/transactions.php?show=transfers" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "transactions.php" && ($_GET['show'] ?? '') === 'transfers') { echo "active"; } ?>">
                                 <i class="nav-icon fas fa-exchange-alt"></i>
                                 <p>Transfers</p>
                             </a>
diff --git a/agent/modals/account/account_add.php b/agent/modals/account/account_add.php
index e9142efdb..ee59194a1 100644
--- a/agent/modals/account/account_add.php
+++ b/agent/modals/account/account_add.php
@@ -1,57 +1,29 @@
 <?php
 
+/* New Account. ?type= starts it as that kind. */
+
 require_once '../../../includes/modal_header.php';
 
+enforceUserPermission('module_financial', 2);
+
+$form_row = null;
+$form_type = intval($_GET['type'] ?? 1);
+
 ob_start();
 
 ?>
 <div class="modal-header bg-dark">
-    <h5 class="modal-title"><i class="fa fa-fw fa-piggy-bank me-2"></i>New Account</h5>
+    <h5 class="modal-title"><i class="fas fa-fw fa-piggy-bank me-2"></i>New Account</h5>
     <button type="button" class="btn-close btn-close-white" data-bs-dismiss="modal"></button>
 </div>
 <form action="post.php" method="post" autocomplete="off">
     <input type="hidden" name="csrf_token" value="<?= $_SESSION['csrf_token'] ?>">
-
     <div class="modal-body">
-
-        <div class="mb-3">
-            <label>Account Name <strong class="text-danger">*</strong></label>
-            <div class="input-group">
-                    <span class="input-group-text"><i class="fa fa-fw fa-piggy-bank"></i></span>
-                <input type="text" class="form-control" name="name" placeholder="Account name" maxlength="200" required autofocus>
-            </div>
-        </div>
-
-        <div class="mb-3">
-            <label>Opening Balance <strong class="text-danger">*</strong></label>
-            <div class="input-group">
-                    <span class="input-group-text"><i class="fa fa-fw fa-dollar-sign"></i></span>
-                <input type="text" class="form-control" inputmode="decimal" pattern="-?[0-9]*\.?[0-9]{0,2}" name="opening_balance" placeholder="0.00" required>
-            </div>
-        </div>
-
-        <div class="mb-3">
-            <label>Currency <strong class="text-danger">*</strong></label>
-            <div class="input-group">
-                    <span class="input-group-text"><i class="fa fa-fw fa-money-bill"></i></span>
-                <select class="form-select select2" name="currency_code" required>
-                    <option value="">- Currency -</option>
-                    <?php foreach ($currencies_array as $currency_code => $currency_name) { ?>
-                        <option <?php if ($session_company_currency == $currency_code) { echo "selected"; } ?> value="<?= $currency_code ?>"><?= "$currency_code - $currency_name" ?></option>
-                    <?php } ?>
-                </select>
-            </div>
-        </div>
-
-        <div class="mb-3">
-            <label>Notes</label>
-            <textarea class="form-control" rows="5" placeholder="Enter some notes" name="notes"></textarea>
-        </div>
-
+        <?php require __DIR__ . '/account_form.php'; ?>
     </div>
     <div class="modal-footer">
-        <button type="submit" name="add_account" class="btn btn-primary text-bold"><i class="fa fa-check me-2"></i>Create</button>
-        <button type="button" class="btn btn-light" data-bs-dismiss="modal"><i class="fa fa-times me-2"></i>Cancel</button>
+        <button type="submit" name="add_account" class="btn btn-primary text-bold"><i class="fas fa-check me-2"></i>Create</button>
+        <button type="button" class="btn btn-light" data-bs-dismiss="modal"><i class="fas fa-times me-2"></i>Cancel</button>
     </div>
 </form>
 
diff --git a/agent/modals/account/account_edit.php b/agent/modals/account/account_edit.php
index 9e8d5049c..6792ae568 100644
--- a/agent/modals/account/account_edit.php
+++ b/agent/modals/account/account_edit.php
@@ -1,50 +1,34 @@
 <?php
 
+/* Edit an account. ?id= */
+
 require_once '../../../includes/modal_header.php';
 
 enforceUserPermission('module_financial', 2);
 
-$account_id = intval($_GET['id']);
+$form_row = accountRow(intval($_GET['id'] ?? 0));
+if (!$form_row) {
+    exit(json_encode(['error' => 'That account no longer exists.']));
+}
 
-$sql = mysqli_query($mysqli, "SELECT account_name, account_notes FROM accounts WHERE account_id = $account_id LIMIT 1");
-
-$row = mysqli_fetch_assoc($sql);
-$account_name = escapeHtml($row['account_name']);
-$account_notes = escapeHtml($row['account_notes']);
-
-// Generate the HTML form content using output buffering.
 ob_start();
-?>
 
+?>
 <div class="modal-header bg-dark">
-    <h5 class="modal-title"><i class="fa fa-fw fa-piggy-bank me-2"></i>Editing account: <strong><?= $account_name ?></strong></h5>
+    <h5 class="modal-title text-truncate"><i class="fas fa-fw <?= accountTypes()[accountType($form_row)]['icon'] ?> me-2"></i>Edit Account <span class="fw-normal text-white-50 ms-1"><?= escapeHtml($form_row['account_name']) ?></span></h5>
     <button type="button" class="btn-close btn-close-white" data-bs-dismiss="modal"></button>
 </div>
 <form action="post.php" method="post" autocomplete="off">
     <input type="hidden" name="csrf_token" value="<?= $_SESSION['csrf_token'] ?>">
-    <input type="hidden" name="account_id" value="<?= $account_id ?>">
-
+    <input type="hidden" name="account_id" value="<?= intval($form_row['account_id']) ?>">
     <div class="modal-body">
-        <div class="mb-3">
-            <label>Account Name <strong class="text-danger">*</strong></label>
-            <div class="input-group">
-                    <span class="input-group-text"><i class="fa fa-fw fa-piggy-bank"></i></span>
-                <input type="text" class="form-control" name="name" maxlength="200" value="<?= $account_name ?>" required>
-            </div>
-        </div>
-
-        <div class="mb-3">
-            <label>Notes</label>
-            <textarea class="form-control" rows="5" placeholder="Enter some notes" name="notes"><?= $account_notes ?></textarea>
-        </div>
-
+        <?php require __DIR__ . '/account_form.php'; ?>
     </div>
     <div class="modal-footer">
-        <button type="submit" name="edit_account" class="btn btn-primary text-bold"><i class="fa fa-check me-2"></i>Save</button>
-        <button type="button" class="btn btn-light" data-bs-dismiss="modal"><i class="fa fa-times me-2"></i>Cancel</button>
+        <button type="submit" name="edit_account" class="btn btn-primary text-bold"><i class="fas fa-check me-2"></i>Save</button>
+        <button type="button" class="btn btn-light" data-bs-dismiss="modal"><i class="fas fa-times me-2"></i>Cancel</button>
     </div>
 </form>
 
 <?php
-
 require_once '../../../includes/modal_footer.php';
diff --git a/agent/modals/account/account_form.php b/agent/modals/account/account_form.php
new file mode 100644
index 000000000..071751546
--- /dev/null
+++ b/agent/modals/account/account_form.php
@@ -0,0 +1,109 @@
+<?php
+
+/*
+ * The fields of an account - shared by New Account and Edit. Set before
+ * including:
+ *
+ *   $form_row   accountRow() for edit; null for new
+ *   $form_type  the kind a new one starts as
+ *
+ * Posts name, type, currency_code, opening_balance, description and notes
+ * (agent/post/account.php). The currency can't change once anything is on
+ * the account.
+ *
+ * Should not be accessed directly.
+ */
+
+isset($mysqli) || die("Direct file access is not allowed");
+
+$form_id = 'accountForm' . ($form_row ? intval($form_row['account_id']) : 'New');
+$form_type = $form_row ? accountType($form_row) : intval($form_type ?? 1);
+$form_currency = $form_row ? (string) $form_row['account_currency_code'] : (string) $session_company_currency;
+$form_locked = $form_row && accountInUse($form_row['account_id']);
+$form_types = accountTypes();
+
+?>
+<div class="row g-3" id="<?= $form_id ?>">
+
+    <div class="col-md-7">
+        <label class="form-label">Name <strong class="text-danger">*</strong></label>
+        <div class="input-group">
+            <span class="input-group-text"><i class="fa fa-fw fa-piggy-bank"></i></span>
+            <input type="text" class="form-control" name="name" maxlength="200" placeholder="Operating Checking, Business Visa, Stripe" value="<?= escapeHtml($form_row['account_name'] ?? '') ?>" required <?= $form_row ? '' : 'autofocus' ?>>
+        </div>
+    </div>
+
+    <div class="col-md-5">
+        <label class="form-label">Kind <strong class="text-danger">*</strong></label>
+        <div class="input-group">
+            <span class="input-group-text"><i class="fa fa-fw fa-shapes"></i></span>
+            <select class="form-select select2" name="type" required data-account-type>
+                <?php foreach ($form_types as $type => $info) { ?>
+                    <option value="<?= $type ?>" <?= $form_type === $type ? 'selected' : '' ?> data-icon="fas <?= $info['icon'] ?>"><?= escapeHtml($info['label']) ?></option>
+                <?php } ?>
+            </select>
+        </div>
+    </div>
+
+    <div class="col-md-7">
+        <label class="form-label">Currency <strong class="text-danger">*</strong></label>
+        <div class="input-group">
+            <span class="input-group-text"><i class="fa fa-fw fa-money-bill"></i></span>
+            <select class="form-select select2" name="currency_code" required <?= $form_locked ? 'disabled' : '' ?>>
+                <option value="">- Currency -</option>
+                <?php foreach ($currencies_array as $currency_code => $currency_name) { ?>
+                    <option <?= $form_currency === $currency_code ? 'selected' : '' ?> value="<?= escapeHtml($currency_code) ?>"><?= escapeHtml("$currency_code - $currency_name") ?></option>
+                <?php } ?>
+            </select>
+            <?php if ($form_locked) { ?>
+                <input type="hidden" name="currency_code" value="<?= escapeHtml($form_currency) ?>">
+            <?php } ?>
+        </div>
+        <?php if ($form_locked) { ?>
+            <div class="form-text">Money is recorded on it in <?= escapeHtml($form_currency) ?>, so that stays.</div>
+        <?php } ?>
+    </div>
+
+    <div class="col-md-5">
+        <label class="form-label">Opening balance <strong class="text-danger">*</strong></label>
+        <div class="input-group">
+            <span class="input-group-text"><i class="fa fa-fw fa-dollar-sign"></i></span>
+            <input type="text" class="form-control text-end" inputmode="decimal" pattern="-?[0-9,]*\.?[0-9]{0,2}" name="opening_balance" placeholder="0.00" required
+                value="<?= $form_row ? number_format(floatval($form_row['opening_balance']), 2, '.', '') : '0.00' ?>">
+        </div>
+        <div class="form-text" data-account-opening-note><?= $form_row && $form_row['line_count'] ? 'What it held before the first line here - changing it moves every balance after.' : 'What it holds before anything is recorded here.' ?><span data-account-card-note <?= $form_type === 3 ? '' : 'hidden' ?>> A card owing money starts below zero.</span></div>
+    </div>
+
+    <div class="col-12">
+        <label class="form-label">What it is for</label>
+        <div class="input-group">
+            <span class="input-group-text"><i class="fa fa-fw fa-info-circle"></i></span>
+            <input type="text" class="form-control" name="description" maxlength="250" placeholder="Day to day banking - client payments in, bills out" value="<?= escapeHtml($form_row['account_description'] ?? '') ?>">
+        </div>
+    </div>
+
+    <div class="col-12">
+        <label class="form-label">Notes</label>
+        <div class="input-group">
+            <span class="input-group-text align-items-start pt-2"><i class="fa fa-fw fa-sticky-note"></i></span>
+            <textarea class="form-control" rows="3" name="notes" placeholder="The bank, the last four digits, who can sign"><?= escapeHtml($form_row['account_notes'] ?? '') ?></textarea>
+        </div>
+    </div>
+
+</div>
+
+<script>
+(function () {
+    // A card owing money starts below zero - say so for a credit card
+    var root = document.getElementById(<?= json_encode($form_id) ?>);
+    if (!root || root.dataset.wired) {
+        return;
+    }
+    root.dataset.wired = '1';
+    var type = root.querySelector('[data-account-type]');
+    var note = root.querySelector('[data-account-card-note]');
+    type.addEventListener('change', function () {
+        note.hidden = type.value !== '3';
+    });
+})();
+</script>
diff --git a/agent/modals/expense/expense.php b/agent/modals/expense/expense.php
index 45f3760e1..1de60a089 100644
--- a/agent/modals/expense/expense.php
+++ b/agent/modals/expense/expense.php
@@ -86,7 +86,7 @@ ob_start();
         <div class="alert alert-info small mb-3"><i class="fas fa-hand-holding-usd me-2"></i>This is money paid back to <?= escapeHtml($row['reimbursed_to_name'] ?: 'an agent') ?> for what they paid personally -
             <a href="#" class="ajax-modal" data-modal-size="lg" data-modal-url="modals/expense/expense_reimbursement.php?id=<?= intval($row['reimbursement_out_id']) ?>">open the reimbursement</a> to see or undo it.</div>
     <?php } elseif ($is_transfer) { ?>
-        <div class="alert alert-info small mb-3"><i class="fas fa-exchange-alt me-2"></i>This is the out side of a transfer between accounts - it is changed or deleted from <a href="transfers.php">Transfers</a>.</div>
+        <div class="alert alert-info small mb-3"><i class="fas fa-exchange-alt me-2"></i>This is the out side of a transfer between accounts - <a href="#" class="ajax-modal" data-modal-size="lg" data-modal-url="modals/transfer/transfer.php?id=<?= intval($row['transfer_id']) ?>">open the transfer</a> to change or delete it.</div>
     <?php } ?>
 
     <!-- The receipt -->
diff --git a/agent/modals/transaction/transaction_export.php b/agent/modals/transaction/transaction_export.php
index b4f4ebf9c..55fcae6e4 100644
--- a/agent/modals/transaction/transaction_export.php
+++ b/agent/modals/transaction/transaction_export.php
@@ -1,84 +1,40 @@
 <?php
 
+/*
+ * Export transactions - one account's ledger with its balance, or every
+ * account's - pre-filled from the ledger's filters, and editable: the export
+ * runs whatever this form posts.
+ */
+
 require_once '../../../includes/modal_header.php';
 
-// Pre-fill from the transactions page's current filters
+enforceUserPermission('module_financial');
 
-// Account Filter
-if (isset($_GET['account']) & !empty($_GET['account'])) {
-    $account_filter = intval($_GET['account']);
-} else {
-    $account_filter = '';
-}
-
-// Type Filter
-$transaction_types_array = ['Revenue', 'Payment', 'Expense', 'Transfer In', 'Transfer Out', 'Reimbursement'];
-if (isset($_GET['type']) & !empty($_GET['type']) && in_array($_GET['type'], $transaction_types_array)) {
-    $type_filter = $_GET['type'];
-} else {
-    $type_filter = '';
-}
-
-// Category Filter
-if (isset($_GET['category']) & !empty($_GET['category'])) {
-    $category_filter = intval($_GET['category']);
-} else {
-    $category_filter = '';
-}
-
-// Client Filter
-if (isset($_GET['client']) & !empty($_GET['client'])) {
-    $client_filter = intval($_GET['client']);
-} else {
-    $client_filter = '';
-}
-
-// Payment Method Filter
-if (isset($_GET['payment_method']) & !empty($_GET['payment_method'])) {
-    $payment_method_filter = $_GET['payment_method'];
-} else {
-    $payment_method_filter = '';
-}
-
-// Amount Range Filter
-if (isset($_GET['amount_min']) && $_GET['amount_min'] != '') {
-    $amount_min_filter = floatval($_GET['amount_min']);
-} else {
-    $amount_min_filter = '';
-}
-if (isset($_GET['amount_max']) && $_GET['amount_max'] != '') {
-    $amount_max_filter = floatval($_GET['amount_max']);
-} else {
-    $amount_max_filter = '';
-}
-
-// Search Filter
-if (isset($_GET['q']) & !empty($_GET['q'])) {
-    $q_filter = $_GET['q'];
-} else {
-    $q_filter = '';
-}
-
-// Date Filter - ignore the all-time defaults so the date fields stay clean
-if (isset($_GET['dtf']) && !empty($_GET['dtf']) && $_GET['dtf'] !== '1970-01-01') {
-    $date_from_filter = escapeHtml($_GET['dtf']);
-} else {
-    $date_from_filter = '';
-}
-if (isset($_GET['dtt']) && !empty($_GET['dtt']) && $_GET['dtt'] !== '2099-12-31') {
-    $date_to_filter = escapeHtml($_GET['dtt']);
-} else {
-    $date_to_filter = '';
+$account_filter = intval($_GET['account'] ?? 0);
+$show_filter = (string) ($_GET['show'] ?? '');
+$kind_filter = (string) ($_GET['kind'] ?? '');
+if ($kind_filter === '' && isset(accountLedgerTypeNames()[(string) ($_GET['type'] ?? '')])) {
+    $kind_filter = accountLedgerTypeNames()[(string) $_GET['type']];
 }
+$category_filter = intval($_GET['category'] ?? 0);
+$client_filter = intval($_GET['client'] ?? 0);
+$method_filter = (string) ($_GET['method'] ?? ($_GET['payment_method'] ?? ''));
+$amount_min = (string) ($_GET['amount_min'] ?? '');
+$amount_max = (string) ($_GET['amount_max'] ?? '');
+$q_filter = (string) ($_GET['q'] ?? '');
+$date_from_filter = (!empty($_GET['dtf']) && $_GET['dtf'] !== '1970-01-01') ? escapeHtml($_GET['dtf']) : '';
+$date_to_filter = (!empty($_GET['dtt']) && $_GET['dtt'] !== '2099-12-31') ? escapeHtml($_GET['dtt']) : '';
+$types = accountTypes();
 
 ob_start();
 
 ?>
 
 <div class="modal-header bg-dark">
-    <h5 class="modal-title"><i class="fa fa-fw fa-download me-2"></i>Export Transactions</h5>
+    <h5 class="modal-title"><i class="fas fa-fw fa-download me-2"></i>Export Transactions</h5>
     <button type="button" class="btn-close btn-close-white" data-bs-dismiss="modal"></button>
 </div>
+
 <?php exportTabsNav(); ?>
 
 <form action="post.php" method="post" autocomplete="off">
@@ -88,138 +44,115 @@ ob_start();
 
         <?php exportTabsFiltersOpen(); ?>
 
-        <div class="mb-3">
-            <label>Account</label>
-            <div class="input-group">
+        <div class="row g-3 mb-3">
+            <div class="col-md-6">
+                <label class="form-label">Account</label>
+                <div class="input-group">
                     <span class="input-group-text"><i class="fa fa-fw fa-piggy-bank"></i></span>
-                <select class="form-select select2" name="account" required>
-                    <option value="">- Select an Account -</option>
-
-                    <?php
-                    $sql_accounts_filter = mysqli_query($mysqli, "SELECT account_id, account_name FROM accounts WHERE account_archived_at IS NULL ORDER BY account_name ASC");
-                    while ($row = mysqli_fetch_assoc($sql_accounts_filter)) {
-                        $account_id = intval($row['account_id']);
-                        $account_name = escapeHtml($row['account_name']);
-                    ?>
-                        <option <?php if ($account_filter == $account_id) { echo "selected"; } ?> value="<?= $account_id ?>"><?= $account_name ?></option>
-                    <?php
-                    }
-                    ?>
-
-                </select>
+                    <select class="form-select select2" name="account">
+                        <option value="">- Every account -</option>
+                        <?php foreach (accountsList(null) as $id => $account) { ?>
+                            <option value="<?= $id ?>" <?= $account_filter === $id ? 'selected' : '' ?> data-icon="fas <?= $types[$account['type']]['icon'] ?>"><?= escapeHtml($account['account_name']) ?><?= $account['account_archived_at'] ? ' (archived)' : '' ?></option>
+                        <?php } ?>
+                    </select>
+                </div>
+                <div class="form-text">One account comes with its balance after each line.</div>
             </div>
-        </div>
-
-        <div class="mb-3">
-            <label>Search</label>
-            <div class="input-group">
+            <div class="col-md-6">
+                <label class="form-label">Search</label>
+                <div class="input-group">
                     <span class="input-group-text"><i class="fa fa-fw fa-search"></i></span>
-                <input type="text" class="form-control" name="q" value="<?= stripslashes(escapeHtml($q_filter)) ?>" placeholder="Description, category, reference or amount">
+                    <input type="text" class="form-control" name="q" value="<?= stripslashes(escapeHtml($q_filter)) ?>" placeholder="Who or what, reference, amount, category, client">
+                </div>
             </div>
-        </div>
-
-        <div class="mb-3">
-            <label>Type</label>
-            <div class="input-group">
-                    <span class="input-group-text"><i class="fa fa-fw fa-exchange-alt"></i></span>
-                <select class="form-select select2" name="type">
-                    <option value="">- All Types -</option>
-
-                    <?php foreach ($transaction_types_array as $transaction_type_option) { ?>
-                        <option <?php if ($type_filter == $transaction_type_option) { echo "selected"; } ?> value="<?= $transaction_type_option ?>"><?= $transaction_type_option ?></option>
-                    <?php } ?>
-
-                </select>
+            <div class="col-md-6">
+                <label class="form-label">Showing</label>
+                <div class="input-group">
+                    <span class="input-group-text"><i class="fa fa-fw fa-filter"></i></span>
+                    <select class="form-select select2" name="show">
+                        <?php foreach (accountLedgerShows() as $key => $s) { ?>
+                            <option value="<?= escapeHtml($key) ?>" <?= $show_filter === $key ? 'selected' : '' ?>><?= escapeHtml($key === '' ? 'Everything' : $s['label']) ?></option>
+                        <?php } ?>
+                    </select>
+                </div>
             </div>
-        </div>
-
-        <div class="mb-3">
-            <label>Category</label>
-            <div class="input-group">
-                    <span class="input-group-text"><i class="fa fa-fw fa-list"></i></span>
-                <select class="form-select select2" name="category">
-                    <option value="">- All Categories -</option>
-
-                    <?php
-                    $sql_categories_filter = mysqli_query($mysqli, "SELECT category_id, category_name, category_color, category_icon FROM categories WHERE category_type IN ('Income', 'Expense') ORDER BY category_name ASC");
-                    while ($row = mysqli_fetch_assoc($sql_categories_filter)) {
-                        $category_id = intval($row['category_id']);
-                        $category_name = escapeHtml($row['category_name']);
-                    ?>
-                        <option <?php if ($category_filter == $category_id) { echo "selected"; } ?> value="<?= $category_id ?>"<?= selectOptionColor($row['category_color'] ?? '', $row['category_icon'] ?? '') ?>><?= $category_name ?></option>
-                    <?php
-                    }
-                    ?>
-
-                </select>
+            <div class="col-md-6">
+                <label class="form-label">Kind</label>
+                <div class="input-group">
+                    <span class="input-group-text"><i class="fa fa-fw fa-shapes"></i></span>
+                    <select class="form-select select2" name="kind">
+                        <option value="">- Any kind -</option>
+                        <?php foreach (accountLedgerKinds() as $key => $info) { ?>
+                            <option value="<?= $key ?>" <?= $kind_filter === $key ? 'selected' : '' ?>><?= escapeHtml($info['label']) ?></option>
+                        <?php } ?>
+                    </select>
+                </div>
             </div>
-        </div>
-
-        <div class="mb-3">
-            <label>Client</label>
-            <div class="input-group">
-                    <span class="input-group-text"><i class="fa fa-fw fa-user"></i></span>
-                <select class="form-select select2" name="client">
-                    <option value="">- All Clients -</option>
-
-                    <?php
-                    $sql_clients_filter = mysqli_query($mysqli, "SELECT client_id, client_name, client_abbreviation FROM clients WHERE client_archived_at IS NULL AND (EXISTS (SELECT 1 FROM revenues WHERE revenue_client_id = client_id) OR EXISTS (SELECT 1 FROM expenses WHERE expense_client_id = client_id) OR EXISTS (SELECT 1 FROM invoices WHERE invoice_client_id = client_id)) ORDER BY client_name ASC");
-                    while ($row = mysqli_fetch_assoc($sql_clients_filter)) {
-                        $client_id = intval($row['client_id']);
-                        $client_name = escapeHtml($row['client_name']);
-                    ?>
-                        <option <?php if ($client_filter == $client_id) { echo "selected"; } ?> value="<?= $client_id ?>"<?= selectOptionClient($row['client_id'], $row['client_name'], $row['client_abbreviation'] ?? '') ?>><?= $client_name ?></option>
-                    <?php
-                    }
-                    ?>
-
-                </select>
+            <div class="col-md-6">
+                <label class="form-label">Category</label>
+                <div class="input-group">
+                    <span class="input-group-text"><i class="fa fa-fw fa-tag"></i></span>
+                    <select class="form-select select2" name="category">
+                        <option value="">- Any category -</option>
+                        <?php
+                        $sql = mysqli_query($mysqli, "SELECT category_id, category_name, category_type, category_color, category_icon FROM categories
+                            WHERE category_type IN ('Income', 'Expense') AND category_name <> 'Account Transfer' AND (category_archived_at IS NULL OR category_id = $category_filter)
+                            ORDER BY category_type DESC, category_name ASC");
+                        while ($row = mysqli_fetch_assoc($sql)) {
+                            $option_id = intval($row['category_id']); ?>
+                            <option <?= $category_filter === $option_id ? 'selected' : '' ?> value="<?= $option_id ?>"<?= selectOptionColor($row['category_color'] ?? '', $row['category_icon'] ?? '') ?>><?= escapeHtml($row['category_name']) ?> (<?= $row['category_type'] === 'Income' ? 'in' : 'out' ?>)</option>
+                        <?php } ?>
+                    </select>
+                </div>
             </div>
-        </div>
-
-        <div class="mb-3">
-            <label>Payment Method</label>
-            <div class="input-group">
+            <div class="col-md-6">
+                <label class="form-label">Client</label>
+                <div class="input-group">
+                    <span class="input-group-text"><i class="fa fa-fw fa-building"></i></span>
+                    <select class="form-select select2" name="client">
+                        <option value="">- Any client -</option>
+                        <?php
+                        $sql = mysqli_query($mysqli, "SELECT client_id, client_name, client_abbreviation FROM clients WHERE (client_archived_at IS NULL OR client_id = $client_filter) " . clientScopeSql('clients.client_id') . " ORDER BY client_name ASC");
+                        while ($row = mysqli_fetch_assoc($sql)) {
+                            $option_id = intval($row['client_id']); ?>
+                            <option <?= $client_filter === $option_id ? 'selected' : '' ?> value="<?= $option_id ?>"<?= selectOptionClient($row['client_id'], $row['client_name'], $row['client_abbreviation'] ?? '') ?>><?= escapeHtml($row['client_name']) ?></option>
+                        <?php } ?>
+                    </select>
+                </div>
+            </div>
+            <div class="col-md-6">
+                <label class="form-label">Paid by</label>
+                <div class="input-group">
                     <span class="input-group-text"><i class="fa fa-fw fa-credit-card"></i></span>
-                <select class="form-select select2" name="payment_method">
-                    <option value="">- All Methods -</option>
-
-                    <?php
-                    $sql_payment_methods_filter = mysqli_query($mysqli, "SELECT payment_method_name FROM payment_methods ORDER BY payment_method_name ASC");
-                    while ($row = mysqli_fetch_assoc($sql_payment_methods_filter)) {
-                        $payment_method_name = escapeHtml($row['payment_method_name']);
-                    ?>
-                        <option <?php if ($payment_method_filter == $payment_method_name) { echo "selected"; } ?> value="<?= $payment_method_name ?>"><?= $payment_method_name ?></option>
-                    <?php
-                    }
-                    ?>
-
-                </select>
+                    <select class="form-select select2" name="method">
+                        <option value="">- Any payment method -</option>
+                        <?php foreach (paymentMethods() as $method) { ?>
+                            <option <?= $method_filter === $method ? 'selected' : '' ?> value="<?= escapeHtml($method) ?>"><?= escapeHtml($method) ?></option>
+                        <?php } ?>
+                    </select>
+                </div>
             </div>
-        </div>
-
-        <div class="mb-3">
-            <label>Amount Range</label>
-            <div class="input-group">
+            <div class="col-md-6">
+                <label class="form-label">Amount</label>
+                <div class="input-group">
                     <span class="input-group-text"><i class="fa fa-fw fa-dollar-sign"></i></span>
-                <input type="number" step="0.01" min="0" class="form-control" name="amount_min" value="<?= $amount_min_filter ?>" placeholder="Min">
-                <input type="number" step="0.01" min="0" class="form-control" name="amount_max" value="<?= $amount_max_filter ?>" placeholder="Max">
+                    <input type="number" step="0.01" min="0" class="form-control" name="amount_min" value="<?= escapeHtml($amount_min) ?>" placeholder="At least">
+                    <input type="number" step="0.01" min="0" class="form-control" name="amount_max" value="<?= escapeHtml($amount_max) ?>" placeholder="At most">
+                </div>
             </div>
-        </div>
-
-        <div class="mb-3">
-            <label>Date From</label>
-            <div class="input-group">
+            <div class="col-md-6">
+                <label class="form-label">Dated from</label>
+                <div class="input-group">
                     <span class="input-group-text"><i class="fa fa-fw fa-calendar"></i></span>
-                <input type="date" class="form-control" name="date_from" value="<?= $date_from_filter ?>" max="2999-12-31">
+                    <input type="date" class="form-control" name="dtf" value="<?= $date_from_filter ?>" max="2999-12-31">
+                </div>
             </div>
-        </div>
-
-        <div class="mb-3">
-            <label>Date To</label>
-            <div class="input-group">
+            <div class="col-md-6">
+                <label class="form-label">Dated to</label>
+                <div class="input-group">
                     <span class="input-group-text"><i class="fa fa-fw fa-calendar"></i></span>
-                <input type="date" class="form-control" name="date_to" value="<?= $date_to_filter ?>" max="2999-12-31">
+                    <input type="date" class="form-control" name="dtt" value="<?= $date_to_filter ?>" max="2999-12-31">
+                </div>
             </div>
         </div>
 
diff --git a/agent/modals/transfer/transfer.php b/agent/modals/transfer/transfer.php
new file mode 100644
index 000000000..ae23866a9
--- /dev/null
+++ b/agent/modals/transfer/transfer.php
@@ -0,0 +1,97 @@
+<?php
+
+/*
+ * A transfer's quick look - the account it left and the one it reached,
+ * each with what it holds now and opening its ledger, how it was moved, the
+ * notes, and who entered it. A transfer into a credit card is paying it.
+ * Edit and Delete. Opened from the ledger and the Transfers pill. ?id=
+ */
+
+require_once '../../../includes/modal_header.php';
+
+enforceUserPermission('module_financial');
+
+$row = transferRow(intval($_GET['id'] ?? 0));
+if (!$row) {
+    echo json_encode(['error' => 'That transfer no longer exists.']);
+    exit;
+}
+
+$transfer_id = intval($row['transfer_id']);
+$what = transferWhat($row);
+$from = accountRow($row['transfer_from_id']);
+$to = accountRow($row['transfer_to_id']);
+$types = accountTypes();
+$side = function ($account, $fallback, $label) use ($types) {
+    if (!$account) {
+        return '<div class="small text-body-secondary">' . $label . '</div><div class="text-body-secondary">' . escapeHtml($fallback ?: 'An account since deleted') . '</div>';
+    }
+    return '<div class="small text-body-secondary">' . $label . '</div>'
+        . '<a class="fw-semibold" href="transactions.php?account=' . intval($account['account_id']) . '"><i class="fas fa-fw ' . $types[$account['type']]['icon'] . ' me-1 text-body-secondary"></i>' . escapeHtml($account['account_name']) . '</a>'
+        . '<div class="small text-body-secondary">Holds ' . escapeHtml(accountBalanceText($account)) . ' now' . ($account['account_archived_at'] ? ' - archived' : '') . '</div>';
+};
+
+ob_start();
+
+?>
+
+<div class="modal-header bg-dark" data-bs-theme="dark">
+    <div class="d-flex align-items-center gap-3 min-w-0 flex-grow-1">
+        <span class="itflow-asset-icon itflow-asset-icon-lg bg-secondary-subtle text-secondary-emphasis" aria-hidden="true"><i class="fas <?= $what === 'Card payment' ? 'fa-credit-card' : 'fa-exchange-alt' ?>"></i></span>
+        <div class="min-w-0 flex-grow-1">
+            <h5 class="modal-title fw-semibold text-break"><?= $what ?></h5>
+            <div class="small text-body-secondary mt-1 text-truncate"><?= escapeHtml(date('D, M j, Y', strtotime($row['transfer_date']))) ?> &middot; money moved between your accounts</div>
+        </div>
+        <div class="text-end">
+            <div class="fs-4 fw-semibold text-white text-nowrap"><?= escapeHtml(billingMoney($row['transfer_amount'], $row['transfer_currency_code'])) ?></div>
+        </div>
+    </div>
+    <button type="button" class="btn-close btn-close-white ms-3" data-bs-dismiss="modal" aria-label="Close"></button>
+</div>
+
+<div class="modal-body">
+
+    <!-- From one account to the other -->
+    <div class="d-flex flex-wrap align-items-center gap-3 p-3 rounded border bg-body-tertiary mb-3">
+        <div class="flex-grow-1 min-w-0"><?= $side($from, $row['from_account_name'], 'Out of') ?></div>
+        <i class="fas fa-arrow-right fa-lg text-body-secondary" aria-hidden="true"></i>
+        <div class="flex-grow-1 min-w-0"><?= $side($to, $row['to_account_name'], 'Into') ?></div>
+    </div>
+
+    <div class="row g-2 itflow-asset-glance">
+        <div class="col-sm-6">
+            <div class="itflow-glance-item" title="Moved by">
+                <i class="fas fa-fw fa-money-check-alt"></i>
+                <span><?= escapeHtml($row['transfer_method'] ?: '-') ?></span>
+            </div>
+        </div>
+        <div class="col-sm-6">
+            <div class="itflow-glance-item" title="Entered">
+                <i class="fas fa-fw fa-clock"></i>
+                <span><span title="<?= escapeHtml($row['transfer_created_at']) ?>"><?= timeAgo($row['transfer_created_at']) ?></span><?php if ($row['created_by_name']) { ?> <span class="text-body-secondary">by <?= escapeHtml($row['created_by_name']) ?></span><?php } ?><?php if (!empty($row['revenue_import_key'])) { ?> <span class="text-body-secondary">from a bank statement</span><?php } ?></span>
+            </div>
+        </div>
+    </div>
+
+    <?php if (trim((string) $row['transfer_notes']) !== '') { ?>
+        <div class="mt-3">
+            <div class="small fw-semibold text-uppercase text-body-secondary mb-1">Notes</div>
+            <div class="text-break" style="white-space: pre-line;"><?= escapeHtml($row['transfer_notes']) ?></div>
+        </div>
+    <?php } ?>
+
+</div>
+
+<div class="modal-footer">
+    <?php if (lookupUserPermission('module_financial') >= 2) { ?>
+        <button type="button" class="btn btn-primary text-bold ajax-modal" data-modal-size="lg" data-modal-url="modals/transfer/transfer_edit.php?id=<?= $transfer_id ?>"><i class="fas fa-edit me-2"></i>Edit</button>
+    <?php } ?>
+    <?php if (lookupUserPermission('module_financial') >= 3) { ?>
+        <a class="btn btn-outline-danger confirm-link" href="post.php?delete_transfer=<?= $transfer_id ?>&amp;csrf_token=<?= $_SESSION['csrf_token'] ?>"
+            data-confirm-text="<?= escapeHtml(transferLabel($row)) ?> - both sides go, and the balances go back to before it."><i class="fas fa-trash"></i><span class="d-none d-sm-inline ms-2">Delete</span></a>
+    <?php } ?>
+    <button type="button" class="btn btn-light" data-bs-dismiss="modal"><i class="fa fa-times me-2"></i>Close</button>
+</div>
+
+<?php
+require_once '../../../includes/modal_footer.php';
diff --git a/agent/modals/transfer/transfer_add.php b/agent/modals/transfer/transfer_add.php
index 520beafbb..eccf9f4f3 100644
--- a/agent/modals/transfer/transfer_add.php
+++ b/agent/modals/transfer/transfer_add.php
@@ -1,180 +1,32 @@
 <?php
 
+/* New Transfer - money moved between our accounts. ?from= and ?to= start it with those accounts. */
+
 require_once '../../../includes/modal_header.php';
 
+enforceUserPermission('module_financial', 2);
+
+$form_row = null;
+$form_from = intval($_GET['from'] ?? 0);
+$form_to = intval($_GET['to'] ?? 0);
+
 ob_start();
 
 ?>
 <div class="modal-header bg-dark">
-    <h5 class="modal-title"><i class="fas fa-fw fa-exchange-alt me-2"></i>Transfering Funds</h5>
+    <h5 class="modal-title"><i class="fas fa-fw fa-exchange-alt me-2"></i>New Transfer</h5>
     <button type="button" class="btn-close btn-close-white" data-bs-dismiss="modal"></button>
 </div>
 <form action="post.php" method="post" autocomplete="off">
     <input type="hidden" name="csrf_token" value="<?= $_SESSION['csrf_token'] ?>">
-
     <div class="modal-body">
-
-        <div class="row g-2">
-
-            <div class="mb-3 col">
-                <label>Date <strong class="text-danger">*</strong></label>
-                <div class="input-group">
-                        <span class="input-group-text"><i class="fa fa-fw fa-calendar"></i></span>
-                    <input type="date" class="form-control" name="date" max="2999-12-31" value="<?= date("Y-m-d") ?>" required>
-                </div>
-            </div>
-
-            <div class="mb-3 col">
-                <label>Amount <strong class="text-danger">*</strong></label>
-                <div class="input-group">
-                        <span class="input-group-text"><i class="fa fa-fw fa-dollar-sign"></i></span>
-                    <input type="text" class="form-control" inputmode="decimal" pattern="[0-9]*\.?[0-9]{0,2}" name="amount" placeholder="0.00" required>
-                </div>
-            </div>
-
-        </div>
-
-        <div class="mb-3">
-            <label>Transfer <strong class="text-danger">*</strong></label>
-            <div class="input-group">
-                    <span class="input-group-text"><i class="fa fa-fw fa-piggy-bank"></i></span>
-                <select class="form-select select2" name="account_from" required>
-                    <option value="">- Account From -</option>
-                    <?php
-
-                    $sql = mysqli_query($mysqli, "SELECT account_id, account_name, opening_balance FROM accounts WHERE account_archived_at IS NULL ORDER BY account_name ASC");
-                    while ($row = mysqli_fetch_assoc($sql)) {
-                        $account_id = intval($row['account_id']);
-                        $account_name = escapeHtml($row['account_name']);
-                        $opening_balance = floatval($row['opening_balance']);
-
-                        $sql_payments = mysqli_query($mysqli, "SELECT SUM(payment_amount) AS total_payments FROM payments WHERE payment_account_id = $account_id");
-                        $row = mysqli_fetch_assoc($sql_payments);
-                        $total_payments = floatval($row['total_payments']);
-
-                        $sql_revenues = mysqli_query($mysqli, "SELECT SUM(revenue_amount) AS total_revenues FROM revenues WHERE revenue_account_id = $account_id");
-                        $row = mysqli_fetch_assoc($sql_revenues);
-                        $total_revenues = floatval($row['total_revenues']);
-
-                        $sql_expenses = mysqli_query($mysqli, "SELECT SUM(expense_amount) AS total_expenses FROM expenses WHERE expense_account_id = $account_id");
-                        $row = mysqli_fetch_assoc($sql_expenses);
-                        $total_expenses = floatval($row['total_expenses']);
-
-                        $balance = $opening_balance + $total_payments + $total_revenues - $total_expenses;
-
-                        ?>
-                        <option <?php if ($config_default_transfer_from_account == $account_id) { echo "selected"; } ?> value="<?= $account_id ?>"><?= $account_name ?> [$<?= number_format($balance, 2) ?>]</option>
-
-                    <?php } ?>
-
-                </select>
-            </div>
-        </div>
-
-        <div class="mb-3">
-            <div class="input-group">
-                    <span class="input-group-text"><i class="fa fa-fw fa-arrow-right"></i></span>
-                <select class="form-select select2" name="account_to" required>
-                    <option value="">- Account To -</option>
-                    <?php
-
-                    $sql = mysqli_query($mysqli, "SELECT account_id, account_name, opening_balance FROM accounts WHERE account_archived_at IS NULL ORDER BY account_name ASC");
-                    while ($row = mysqli_fetch_assoc($sql)) {
-                        $account_id = intval($row['account_id']);
-                        $account_name = escapeHtml($row['account_name']);
-                        $opening_balance = floatval($row['opening_balance']);
-
-                        $sql_payments = mysqli_query($mysqli, "SELECT SUM(payment_amount) AS total_payments FROM payments WHERE payment_account_id = $account_id");
-                        $row = mysqli_fetch_assoc($sql_payments);
-                        $total_payments = floatval($row['total_payments']);
-
-                        $sql_revenues = mysqli_query($mysqli, "SELECT SUM(revenue_amount) AS total_revenues FROM revenues WHERE revenue_account_id = $account_id");
-                        $row = mysqli_fetch_assoc($sql_revenues);
-                        $total_revenues = floatval($row['total_revenues']);
-
-                        $sql_expenses = mysqli_query($mysqli, "SELECT SUM(expense_amount) AS total_expenses FROM expenses WHERE expense_account_id = $account_id");
-                        $row = mysqli_fetch_assoc($sql_expenses);
-                        $total_expenses = floatval($row['total_expenses']);
-
-                        $balance = $opening_balance + $total_payments + $total_revenues - $total_expenses;
-
-                        ?>
-                        <option <?php if ($config_default_transfer_to_account == $account_id) { echo "selected"; } ?> value="<?= $account_id ?>"><?= $account_name ?> [$<?= number_format($balance, 2) ?>]</option>
-
-                    <?php } ?>
-                </select>
-            </div>
-        </div>
-
-        <div class="mb-3">
-            <textarea class="form-control" rows="5" name="notes" id="transferNotes" placeholder="Enter some notes"></textarea>
-        </div>
-
-        <div class="mb-3">
-            <div class="input-group">
-                <select class="form-select" id="paymentSelect">
-                    <option value="">Select a Payment to Add to Notes</option>
-                    <?php
-
-                    $sql = mysqli_query($mysqli, "SELECT client_name, payment_method, payment_reference, payment_amount FROM payments
-                        LEFT JOIN invoices ON payment_invoice_id = invoice_id
-                        LEFT JOIN clients ON invoice_client_id = client_id
-                        ORDER BY payment_id DESC LIMIT 25
-                    ");
-                    while ($row = mysqli_fetch_assoc($sql)) {
-                        $client_name = escapeHtml($row['client_name']);
-                        $payment_method = escapeHtml($row['payment_method']);
-                        $payment_reference = escapeHtml($row['payment_reference']);
-                        $payment_amount = floatval($row['payment_amount']);
-
-                        ?>
-                        <option><?= "$client_name - $payment_method $payment_reference - " . numfmt_format_currency($currency_format, $payment_amount, $session_company_currency) ?></option>
-
-                    <?php } ?>
-
-                </select>
-                    <button type="button" class="btn btn-secondary" title="Add to notes" onclick="addOptionToTextbox()"><i class="fas fa-fw fa-plus"></i></button>
-            </div>
-        </div>
-
-        <div class="mb-3">
-            <label>Transfer Method</label>
-            <div class="input-group">
-                    <span class="input-group-text"><i class="fa fa-fw fa-money-check-alt"></i></span>
-                <select class="form-select select2" name="transfer_method">
-                    <option value="">- Method of Transfer -</option>
-                    <?php
-
-                    $sql = mysqli_query($mysqli, "SELECT payment_method_name FROM payment_methods ORDER BY payment_method_name ASC");
-                    while ($row = mysqli_fetch_assoc($sql)) {
-                        $payment_method_name = escapeHtml($row['payment_method_name']);
-                    ?>
-                        <option><?= $payment_method_name ?></option>
-
-                    <?php
-                    }
-                    ?>
-                </select>
-            </div>
-        </div>
-
+        <?php require __DIR__ . '/transfer_form.php'; ?>
     </div>
-
     <div class="modal-footer">
         <button type="submit" name="add_transfer" class="btn btn-primary text-bold"><i class="fas fa-check me-2"></i>Transfer</button>
-        <button type="button" class="btn btn-light" data-bs-dismiss="modal"><i class="fa fa-times me-2"></i>Cancel</button>
+        <button type="button" class="btn btn-light" data-bs-dismiss="modal"><i class="fas fa-times me-2"></i>Cancel</button>
     </div>
 </form>
 
-<script>
-    function addOptionToTextbox() {
-      var selectElement = document.getElementById("paymentSelect");
-      var selectedOption = selectElement.options[selectElement.selectedIndex];
-
-      var textboxElement = document.getElementById("transferNotes");
-      textboxElement.value += selectedOption.value + "\n";
-    }
-</script>
-
 <?php
 require_once '../../../includes/modal_footer.php';
diff --git a/agent/modals/transfer/transfer_edit.php b/agent/modals/transfer/transfer_edit.php
index 1dbda3cd4..39b259ce5 100644
--- a/agent/modals/transfer/transfer_edit.php
+++ b/agent/modals/transfer/transfer_edit.php
@@ -1,183 +1,34 @@
 <?php
 
+/* Edit a transfer - both sides of it. ?id= */
+
 require_once '../../../includes/modal_header.php';
 
 enforceUserPermission('module_financial', 2);
 
-$transfer_id = intval($_GET['id']);
-
-$sql = mysqli_query($mysqli, "SELECT transfer_created_at, expense_date AS transfer_date, expense_amount AS transfer_amount, expense_account_id AS transfer_account_from, revenue_account_id AS transfer_account_to, transfer_expense_id, transfer_revenue_id, transfer_id, transfer_method, transfer_notes FROM transfers, expenses, revenues
-    WHERE transfer_expense_id = expense_id
-    AND transfer_revenue_id = revenue_id
-    AND transfer_id = $transfer_id
-    LIMIT 1"
-);
-
-$row = mysqli_fetch_assoc($sql);
-$transfer_date = escapeHtml($row['transfer_date']);
-$transfer_account_from = intval($row['transfer_account_from']);
-$transfer_account_to = intval($row['transfer_account_to']);
-$transfer_amount = floatval($row['transfer_amount']);
-$transfer_method = escapeHtml($row['transfer_method']);
-$transfer_notes = escapeHtml($row['transfer_notes']);
-$transfer_created_at = escapeHtml($row['transfer_created_at']);
-$expense_id = intval($row['transfer_expense_id']);
-$revenue_id = intval($row['transfer_revenue_id']);
+$form_row = transferRow(intval($_GET['id'] ?? 0));
+if (!$form_row) {
+    exit(json_encode(['error' => 'That transfer no longer exists.']));
+}
 
 ob_start();
 
 ?>
-
 <div class="modal-header bg-dark">
-    <h5 class="modal-title"><i class="fas fa-fw fa-exchange-alt me-2"></i>Editing Transfer</h5>
+    <h5 class="modal-title text-truncate"><i class="fas fa-fw fa-exchange-alt me-2"></i>Edit <?= transferWhat($form_row) ?> <span class="fw-normal text-white-50 ms-1"><?= escapeHtml($form_row['transfer_date']) ?></span></h5>
     <button type="button" class="btn-close btn-close-white" data-bs-dismiss="modal"></button>
 </div>
 <form action="post.php" method="post" autocomplete="off">
     <input type="hidden" name="csrf_token" value="<?= $_SESSION['csrf_token'] ?>">
-    <input type="hidden" name="transfer_id" value="<?= $transfer_id ?>">
-    <input type="hidden" name="expense_id" value="<?= $expense_id ?>">
-    <input type="hidden" name="revenue_id" value="<?= $revenue_id ?>">
-
+    <input type="hidden" name="transfer_id" value="<?= intval($form_row['transfer_id']) ?>">
     <div class="modal-body">
-
-        <div class="row g-2">
-
-            <div class="mb-3 col-sm">
-                <label>Date <strong class="text-danger">*</strong></label>
-                <div class="input-group">
-                        <span class="input-group-text"><i class="fa fa-fw fa-calendar"></i></span>
-                    <input type="date" class="form-control" name="date" max="2999-12-31" value="<?= $transfer_date ?>" required>
-                </div>
-            </div>
-
-            <div class="mb-3 col-sm">
-                <label>Amount <strong class="text-danger">*</strong></label>
-                <div class="input-group">
-                        <span class="input-group-text"><i class="fa fa-fw fa-dollar-sign"></i></span>
-                    <input type="text" class="form-control" inputmode="decimal" pattern="[0-9]*\.?[0-9]{0,2}" name="amount" placeholder="0.00" value="<?= number_format($transfer_amount, 2, '.', '') ?>" required>
-                </div>
-            </div>
-
-        </div>
-
-        <div class="mb-3">
-            <label>Transfer <strong class="text-danger">*</strong></label>
-            <div class="input-group">
-                    <span class="input-group-text"><i class="fa fa-fw fa-piggy-bank"></i></span>
-                <select class="form-select select2" name="account_from" required>
-                    <?php
-
-                    $sql_accounts = mysqli_query($mysqli, "SELECT account_archived_at, account_id, account_name, opening_balance FROM accounts WHERE (account_archived_at > '$transfer_created_at' OR account_archived_at IS NULL) ORDER BY account_archived_at ASC, account_name ASC");
-                    while ($row = mysqli_fetch_assoc($sql_accounts)) {
-                        $account_id_select = intval($row['account_id']);
-                        $account_name_select = escapeHtml($row['account_name']);
-                        $opening_balance = floatval($row['opening_balance']);
-                        $account_archived_at = escapeHtml($row['account_archived_at']);
-                        if (empty($account_archived_at)) {
-                            $account_archived_display = "";
-                        } else {
-                            $account_archived_display = "Archived - ";
-                        }
-
-                        $sql_payments = mysqli_query($mysqli, "SELECT SUM(payment_amount) AS total_payments FROM payments WHERE payment_account_id = $account_id_select");
-                        $row = mysqli_fetch_assoc($sql_payments);
-                        $total_payments = floatval($row['total_payments']);
-
-                        $sql_revenues = mysqli_query($mysqli, "SELECT SUM(revenue_amount) AS total_revenues FROM revenues WHERE revenue_account_id = $account_id_select");
-                        $row = mysqli_fetch_assoc($sql_revenues);
-                        $total_revenues = floatval($row['total_revenues']);
-
-                        $sql_expenses = mysqli_query($mysqli, "SELECT SUM(expense_amount) AS total_expenses FROM expenses WHERE expense_account_id = $account_id_select");
-                        $row = mysqli_fetch_assoc($sql_expenses);
-                        $total_expenses = floatval($row['total_expenses']);
-
-                        $balance = $opening_balance + $total_payments + $total_revenues - $total_expenses;
-
-                        ?>
-                        <option <?php if ($transfer_account_from == $account_id_select) { echo "selected"; } ?> value="<?= $account_id_select ?>"><?= "$account_archived_display$account_name_select" ?> [$<?= number_format($balance, 2) ?>]</option>
-                        <?php
-                    }
-
-                    ?>
-                </select>
-            </div>
-        </div>
-
-        <div class="mb-3">
-            <div class="input-group">
-                    <span class="input-group-text"><i class="fa fa-fw fa-arrow-right"></i></span>
-                <select class="form-select select2" name="account_to" required>
-                    <?php
-
-                    $sql2 = mysqli_query($mysqli, "SELECT account_archived_at, account_id, account_name, opening_balance FROM accounts WHERE (account_archived_at > '$transfer_created_at' OR account_archived_at IS NULL) ORDER BY account_archived_at ASC, account_name ASC");
-                    while ($row = mysqli_fetch_assoc($sql2)) {
-                        $account_id2 = intval($row['account_id']);
-                        $account_name = escapeHtml($row['account_name']);
-                        $opening_balance = floatval($row['opening_balance']);
-                        $account_archived_at = escapeHtml($row['account_archived_at']);
-                        if (empty($account_archived_at)) {
-                            $account_archived_display = "";
-                        } else {
-                            $account_archived_display = "Archived - ";
-                        }
-
-                        $sql_payments = mysqli_query($mysqli, "SELECT SUM(payment_amount) AS total_payments FROM payments WHERE payment_account_id = $account_id2");
-                        $row = mysqli_fetch_assoc($sql_payments);
-                        $total_payments = floatval($row['total_payments']);
-
-                        $sql_revenues = mysqli_query($mysqli, "SELECT SUM(revenue_amount) AS total_revenues FROM revenues WHERE revenue_account_id = $account_id2");
-                        $row = mysqli_fetch_assoc($sql_revenues);
-                        $total_revenues = floatval($row['total_revenues']);
-
-                        $sql_expenses = mysqli_query($mysqli, "SELECT SUM(expense_amount) AS total_expenses FROM expenses WHERE expense_account_id = $account_id2");
-                        $row = mysqli_fetch_assoc($sql_expenses);
-                        $total_expenses = floatval($row['total_expenses']);
-
-                        $balance = $opening_balance + $total_payments + $total_revenues - $total_expenses;
-
-                        ?>
-                        <option <?php if ($transfer_account_to == $account_id2) { echo "selected"; } ?> value="<?= $account_id2 ?>"><?= "$account_archived_display$account_name" ?> [$<?= number_format($balance, 2) ?>]</option>
-                        <?php
-                    }
-
-                    ?>
-                </select>
-            </div>
-        </div>
-
-        <div class="mb-3">
-            <textarea class="form-control" rows="5" name="notes" placeholder="Enter some notes"><?= $transfer_notes ?></textarea>
-        </div>
-
-        <div class="mb-3">
-            <label>Transfer Method</label>
-            <div class="input-group">
-                    <span class="input-group-text"><i class="fa fa-fw fa-money-check-alt"></i></span>
-                <select class="form-select select2" name="transfer_method">
-                    <option value="">- Method of Transfer -</option>
-                    <?php
-
-                    $sql_transfer_method_select = mysqli_query($mysqli, "SELECT payment_method_name FROM payment_methods ORDER BY payment_method_name ASC");
-                    while ($row = mysqli_fetch_assoc($sql_transfer_method_select)) {
-                        $payment_method_name_select = escapeHtml($row['payment_method_name']);
-                    ?>
-                        <option <?php if($transfer_method == $payment_method_name_select) { echo "selected"; } ?> ><?= $payment_method_name_select ?></option>
-
-                    <?php
-                    }
-                    ?>
-                </select>
-            </div>
-        </div>
-
+        <?php require __DIR__ . '/transfer_form.php'; ?>
     </div>
-
     <div class="modal-footer">
         <button type="submit" name="edit_transfer" class="btn btn-primary text-bold"><i class="fas fa-check me-2"></i>Save</button>
-        <button type="button" class="btn btn-light" data-bs-dismiss="modal"><i class="fa fa-times me-2"></i>Cancel</button>
+        <button type="button" class="btn btn-light" data-bs-dismiss="modal"><i class="fas fa-times me-2"></i>Cancel</button>
     </div>
 </form>
 
 <?php
-
 require_once '../../../includes/modal_footer.php';
diff --git a/agent/modals/transfer/transfer_form.php b/agent/modals/transfer/transfer_form.php
new file mode 100644
index 000000000..77a40f602
--- /dev/null
+++ b/agent/modals/transfer/transfer_form.php
@@ -0,0 +1,157 @@
+<?php
+
+/*
+ * The fields of a transfer between our accounts - shared by New Transfer and
+ * Edit. Set before including:
+ *
+ *   $form_row   transferRow() for edit; null for new
+ *   $form_from  the account a new one starts from (0 for the default)
+ *   $form_to    the account a new one goes to (0 for the default)
+ *
+ * Posts date, amount, account_from, account_to, transfer_method and notes
+ * (agent/post/transfer.php). The amount shows the currency of the account
+ * it leaves; Swap turns it round, and a credit card as where it goes says
+ * it is paying the card.
+ *
+ * Should not be accessed directly.
+ */
+
+isset($mysqli) || die("Direct file access is not allowed");
+
+$form_id = 'transferForm' . ($form_row ? intval($form_row['transfer_id']) : 'New');
+$form_from = $form_row ? intval($form_row['transfer_from_id']) : (intval($form_from ?? 0) ?: intval($config_default_transfer_from_account));
+$form_to = $form_row ? intval($form_row['transfer_to_id']) : (intval($form_to ?? 0) ?: intval($config_default_transfer_to_account));
+if (!$form_row && $form_from === $form_to) {
+    // Pay the Card on the default account, or Transfer from it: keep the account picked, not the default
+    if (intval($_GET['to'] ?? 0)) {
+        $form_from = 0;
+    } else {
+        $form_to = 0;
+    }
+}
+$form_accounts = accountsList(false);
+foreach ([$form_from, $form_to] as $keep) {
+    if ($keep && !isset($form_accounts[$keep]) && ($row = accountRow($keep))) {
+        $form_accounts[$keep] = $row;
+    }
+}
+$form_method = $form_row ? (string) $form_row['transfer_method'] : '';
+$form_methods = paymentMethods();
+if ($form_method !== '' && !in_array($form_method, $form_methods, true)) {
+    $form_methods[] = $form_method;
+}
+$form_types = accountTypes();
+$form_currency = isset($form_accounts[$form_from]) ? ($form_accounts[$form_from]['account_currency_code'] ?: $session_company_currency) : $session_company_currency;
+$form_account_options = function ($selected) use ($form_accounts, $form_types) {
+    $html = '';
+    foreach ($form_accounts as $id => $account) {
+        $html .= '<option value="' . $id . '"' . ($selected === $id ? ' selected' : '') . ' data-icon="fas ' . $form_types[$account['type']]['icon'] . '" data-type="' . $account['type'] . '"'
+            . ' data-currency="' . escapeHtml($account['account_currency_code']) . '" data-description="' . escapeHtml(accountBalanceText($account) . ($account['account_archived_at'] ? ' - archived' : '')) . '">'
+            . escapeHtml($account['account_name']) . '</option>';
+    }
+    return $html;
+};
+
+?>
+<div class="row g-3" id="<?= $form_id ?>">
+
+    <div class="col-md-6">
+        <label class="form-label">From <strong class="text-danger">*</strong></label>
+        <div class="input-group">
+            <span class="input-group-text"><i class="fa fa-fw fa-sign-out-alt"></i></span>
+            <select class="form-select select2" name="account_from" required data-transfer-from>
+                <option value="">- Out of which account -</option>
+                <?= $form_account_options($form_from) ?>
+            </select>
+        </div>
+    </div>
+
+    <div class="col-md-6">
+        <label class="form-label d-flex align-items-center">To <strong class="text-danger ms-1">*</strong>
+            <button type="button" class="btn btn-link btn-sm p-0 ms-auto text-decoration-none" data-transfer-swap title="Turn it round"><i class="fas fa-exchange-alt me-1"></i>Swap</button>
+        </label>
+        <div class="input-group">
+            <span class="input-group-text"><i class="fa fa-fw fa-sign-in-alt"></i></span>
+            <select class="form-select select2" name="account_to" required data-transfer-to>
+                <option value="">- Into which account -</option>
+                <?= $form_account_options($form_to) ?>
+            </select>
+        </div>
+        <div class="form-text" data-transfer-card hidden>Paying off the card - what is owed on it goes down.</div>
+    </div>
+
+    <div class="col-md-6">
+        <label class="form-label">Amount <strong class="text-danger">*</strong></label>
+        <div class="input-group">
+            <span class="input-group-text"><i class="fa fa-fw fa-dollar-sign"></i></span>
+            <input type="text" class="form-control text-end fw-semibold" inputmode="decimal" pattern="[0-9,]*\.?[0-9]{0,2}" name="amount" placeholder="0.00" required
+                value="<?= $form_row ? number_format(floatval($form_row['transfer_amount']), 2, '.', '') : '' ?>" <?= $form_row ? '' : 'autofocus' ?>>
+            <span class="input-group-text" data-transfer-currency><?= escapeHtml($form_currency) ?></span>
+        </div>
+    </div>
+
+    <div class="col-md-6">
+        <label class="form-label">Date <strong class="text-danger">*</strong></label>
+        <div class="input-group">
+            <span class="input-group-text"><i class="fa fa-fw fa-calendar"></i></span>
+            <input type="date" class="form-control" name="date" max="2999-12-31" value="<?= escapeHtml($form_row ? $form_row['transfer_date'] : date('Y-m-d')) ?>" required>
+        </div>
+    </div>
+
+    <div class="col-md-6">
+        <label class="form-label">Moved by</label>
+        <div class="input-group">
+            <span class="input-group-text"><i class="fa fa-fw fa-money-check-alt"></i></span>
+            <select class="form-select select2" name="transfer_method">
+                <option value="">- How it was moved -</option>
+                <?php foreach ($form_methods as $method) { ?>
+                    <option value="<?= escapeHtml($method) ?>" <?= $form_method === $method ? 'selected' : '' ?>><?= escapeHtml($method) ?></option>
+                <?php } ?>
+            </select>
+        </div>
+    </div>
+
+    <div class="col-12">
+        <label class="form-label">Notes</label>
+        <div class="input-group">
+            <span class="input-group-text align-items-start pt-2"><i class="fa fa-fw fa-align-left"></i></span>
+            <textarea class="form-control" rows="3" name="notes" placeholder="What it was for - the card's October statement, the quarter's tax reserve, a Stripe payout"><?= escapeHtml($form_row['transfer_notes'] ?? '') ?></textarea>
+        </div>
+    </div>
+
+</div>
+
+<script>
+(function () {
+    // The currency is the account it leaves; Swap turns it round; into a card is paying it
+    var root = document.getElementById(<?= json_encode($form_id) ?>);
+    if (!root || root.dataset.wired) {
+        return;
+    }
+    root.dataset.wired = '1';
+    var from = root.querySelector('[data-transfer-from]');
+    var to = root.querySelector('[data-transfer-to]');
+    var currency = root.querySelector('[data-transfer-currency]');
+    var card = root.querySelector('[data-transfer-card]');
+    function picked(select) {
+        return select.options[select.selectedIndex] || null;
+    }
+    function update() {
+        var option = picked(from);
+        currency.textContent = option && option.dataset.currency ? option.dataset.currency : <?= json_encode((string) $session_company_currency) ?>;
+        var into = picked(to);
+        card.hidden = !(into && into.dataset.type === '3');
+        to.setCustomValidity(from.value !== '' && from.value === to.value ? 'Pick two different accounts' : '');
+    }
+    root.querySelector('[data-transfer-swap]').addEventListener('click', function () {
+        var was = from.value;
+        from.value = to.value;
+        to.value = was;
+        from.dispatchEvent(new Event('change', { bubbles: true }));
+        to.dispatchEvent(new Event('change', { bubbles: true }));
+    });
+    from.addEventListener('change', update);
+    to.addEventListener('change', update);
+    update();
+})();
+</script>
diff --git a/agent/post/account.php b/agent/post/account.php
index c9e0dd006..a4afa32b1 100644
--- a/agent/post/account.php
+++ b/agent/post/account.php
@@ -1,27 +1,42 @@
 <?php
 
 /*
- * ITFlow - GET/POST request handler for account(s) (accounting related)
+ * ITFlow - accounts (functions/accounts.php does the work). New and Edit post
+ * add_account and edit_account through accountSave(), which checks every
+ * field; Archive, Restore and Delete keep an account with money or history
+ * on it. Write access to Financial changes accounts, full access deletes.
  */
 
 defined('FROM_POST_HANDLER') || die("Direct file access is not allowed");
 
+/** The account form's fields as accountSave() takes them. */
+function accountPostInput() {
+    return [
+        'name' => (string) ($_POST['name'] ?? ''),
+        'type' => intval($_POST['type'] ?? 0),
+        'currency' => (string) ($_POST['currency_code'] ?? ''),
+        'opening_balance' => (string) ($_POST['opening_balance'] ?? ''),
+        'description' => (string) ($_POST['description'] ?? ''),
+        'notes' => (string) ($_POST['notes'] ?? ''),
+    ];
+}
+
 if (isset($_POST['add_account'])) {
 
     validateCSRFToken();
 
     enforceUserPermission('module_financial', 2);
 
-    $name = escapeSql($_POST['name']);
-    $opening_balance = floatval($_POST['opening_balance']);
-    $currency_code = escapeSql($_POST['currency_code']);
-    $notes = escapeSql($_POST['notes']);
+    $account_id = accountSave(accountPostInput(), 0, $error);
+    if (!$account_id) {
+        flashAlert(escapeHtml($error), 'error');
+        redirect();
+    }
+    $row = accountRow($account_id);
 
-    mysqli_query($mysqli,"INSERT INTO accounts SET account_name = '$name', opening_balance = $opening_balance, account_currency_code = '$currency_code', account_notes = '$notes'");
+    logAudit("Account", "Create", "$session_name created account " . escapeSql($row['account_name']), 0, $account_id);
 
-    logAudit("Account", "Create", "$session_name created account $name");
-
-    flashAlert("Account <strong>$name</strong> created");
+    flashAlert("Account <strong>" . escapeHtml($row['account_name']) . "</strong> created");
 
     redirect();
 
@@ -33,15 +48,19 @@ if (isset($_POST['edit_account'])) {
 
     enforceUserPermission('module_financial', 2);
 
-    $account_id = intval($_POST['account_id']);
-    $name = escapeSql($_POST['name']);
-    $notes = escapeSql($_POST['notes']);
+    $account_id = intval($_POST['account_id'] ?? 0);
+    $before = accountRow($account_id);
+    if (!accountSave(accountPostInput(), $account_id, $error)) {
+        flashAlert(escapeHtml($error), 'error');
+        redirect();
+    }
+    $row = accountRow($account_id);
+    $changed = $before && abs(floatval($before['opening_balance']) - floatval($row['opening_balance'])) >= 0.005
+        ? ', opening balance ' . billingMoney($before['opening_balance'], $row['account_currency_code']) . ' to ' . billingMoney($row['opening_balance'], $row['account_currency_code']) : '';
 
-    mysqli_query($mysqli,"UPDATE accounts SET account_name = '$name', account_notes = '$notes' WHERE account_id = $account_id");
+    logAudit("Account", "Edit", "$session_name edited account " . escapeSql($row['account_name'] . $changed), 0, $account_id);
 
-    logAudit("Account", "Edit", "$session_name edited account $name");
-
-    flashAlert("Account <strong>$name</strong> edited");
+    flashAlert("Account <strong>" . escapeHtml($row['account_name']) . "</strong> saved");
 
     redirect();
 
@@ -53,37 +72,56 @@ if (isset($_GET['archive_account'])) {
 
     enforceUserPermission('module_financial', 2);
 
-    $account_id = intval($_GET['archive_account']);
+    $row = accountArchive(intval($_GET['archive_account']), $error);
+    if (!$row) {
+        flashAlert(escapeHtml($error), 'error');
+        redirect();
+    }
 
-    $account_name = escapeSql(getFieldById('accounts', $account_id, 'account_name'));
+    logAudit("Account", "Archive", "$session_name archived account " . escapeSql($row['account_name']), 0, intval($row['account_id']));
 
-    mysqli_query($mysqli,"UPDATE accounts SET account_archived_at = NOW() WHERE account_id = $account_id");
-
-    logAudit("Account", "Archive", "$session_name archived account $account_name");
-
-    flashAlert("Account <strong>$account_name</strong> archived", 'error');
+    flashAlert("Account <strong>" . escapeHtml($row['account_name']) . "</strong> archived", 'error');
+
+    redirect();
+
+}
+
+if (isset($_GET['restore_account'])) {
+
+    validateCSRFToken();
+
+    enforceUserPermission('module_financial', 2);
+
+    $row = accountRestore(intval($_GET['restore_account']), $error);
+    if (!$row) {
+        flashAlert(escapeHtml($error), 'error');
+        redirect();
+    }
+
+    logAudit("Account", "Restore", "$session_name restored account " . escapeSql($row['account_name']), 0, intval($row['account_id']));
+
+    flashAlert("Account <strong>" . escapeHtml($row['account_name']) . "</strong> restored");
 
     redirect();
 
 }
 
-// Not used anywhere?
 if (isset($_GET['delete_account'])) {
 
     validateCSRFToken();
 
     enforceUserPermission('module_financial', 3);
 
-    $account_id = intval($_GET['delete_account']);
+    $row = accountDelete(intval($_GET['delete_account']), $error);
+    if (!$row) {
+        flashAlert(escapeHtml($error), 'error');
+        redirect();
+    }
 
-    $account_name = escapeSql(getFieldById('accounts', $account_id, 'account_name'));
+    logAudit("Account", "Delete", "$session_name deleted account " . escapeSql($row['account_name']));
 
-    mysqli_query($mysqli,"DELETE FROM accounts WHERE account_id = $account_id");
+    flashAlert("Account <strong>" . escapeHtml($row['account_name']) . "</strong> deleted", 'error');
 
-    logAudit("Account", "Delete", "$session_name deleted account $account_name");
-
-    flashAlert("Account <strong>$account_name</strong> deleted", 'error');
-
-    redirect();
+    redirect('accounts.php');
 
 }
diff --git a/agent/post/transaction.php b/agent/post/transaction.php
index 3047c8c1c..17052b0a4 100644
--- a/agent/post/transaction.php
+++ b/agent/post/transaction.php
@@ -1,7 +1,9 @@
 <?php
 
 /*
- * ITFlow - Transactions POST request handler
+ * ITFlow - exporting transactions: one account's ledger with its balance
+ * after each line, or every account's, through the same filters as the
+ * ledger (functions/accounts.php).
  */
 
 if (!defined('FROM_POST_HANDLER')) {
@@ -17,200 +19,54 @@ if (isExportRequest('export_transactions')) {
 
     $format = resolveExportFormat($_POST['export_transactions']);
 
-    // Human-readable filter list for the PDF header
-    $filter_summary = [];
-
-    $date_from = escapeSql($_POST['date_from']);
-    $date_to = escapeSql($_POST['date_to']);
-    $account = intval($_POST['account']);
-    $category = intval($_POST['category']);
-
-    // Type Filter
-    $transaction_types_array = ['Revenue', 'Payment', 'Expense', 'Transfer In', 'Transfer Out', 'Reimbursement'];
-    if (!empty($_POST['type']) && in_array($_POST['type'], $transaction_types_array)) {
-        $type_query = "AND (transaction_type = '" . escapeSql($_POST['type']) . "')";
-        $filter_summary['Type'] = $_POST['type'];
-    } else {
-        // Default - any
-        $type_query = '';
+    $account_id = intval($_POST['account'] ?? 0);
+    $account = $account_id ? accountRow($account_id) : null;
+    if (!$account) {
+        $account_id = 0;
     }
-
-    // Category Filter
-    if ($category) {
-        $category_query = "AND (transaction_category_id = $category)";
-        $category_row = mysqli_fetch_assoc(mysqli_query($mysqli, "SELECT category_name FROM categories WHERE category_id = $category"));
-        $filter_summary['Category'] = $category_row['category_name'] ?? '';
-    } else {
-        // Default - any
-        $category_query = '';
-    }
-
-    // Client Filter
-    $client = intval($_POST['client']);
-    if ($client) {
-        $client_query = "AND (transaction_client_id = $client)";
-        $client_row = mysqli_fetch_assoc(mysqli_query($mysqli, "SELECT client_name FROM clients WHERE client_id = $client"));
-        $filter_summary['Client'] = $client_row['client_name'] ?? '';
-    } else {
-        // Default - any
-        $client_query = '';
-    }
-
-    // Payment Method Filter
-    if (!empty($_POST['payment_method'])) {
-        $payment_method_query = "AND (transaction_payment_method = '" . escapeSql($_POST['payment_method']) . "')";
-        $filter_summary['Payment Method'] = $_POST['payment_method'];
-    } else {
-        // Default - any
-        $payment_method_query = '';
-    }
-
-    // Amount Range Filter - matched on absolute value so direction doesn't matter
-    if (isset($_POST['amount_min']) && $_POST['amount_min'] != '') {
-        $amount_min_query = 'AND (ABS(transaction_amount) >= ' . floatval($_POST['amount_min']) . ')';
-        $filter_summary['Amount from'] = floatval($_POST['amount_min']);
-    } else {
-        // Default - any
-        $amount_min_query = '';
-    }
-    if (isset($_POST['amount_max']) && $_POST['amount_max'] != '') {
-        $amount_max_query = 'AND (ABS(transaction_amount) <= ' . floatval($_POST['amount_max']) . ')';
-        $filter_summary['Amount to'] = floatval($_POST['amount_max']);
-    } else {
-        // Default - any
-        $amount_max_query = '';
-    }
-
-    // Search Filter - mirrors the transactions page search box
-    $q = escapeSql($_POST['q']);
-    if (!empty($q)) {
-        $filter_summary['Search'] = $_POST['q'];
-        $search_query = "AND (transaction_description LIKE '%$q%' OR transaction_category LIKE '%$q%' OR transaction_reference LIKE '%$q%' OR transaction_other_account LIKE '%$q%' OR transaction_amount LIKE '%$q%')";
-    } else {
-        // Default - any
-        $search_query = '';
-    }
-
-    // Date Filter
-    if (!empty($date_from) && !empty($date_to)) {
-        $date_query = "AND DATE(transaction_date) BETWEEN '$date_from' AND '$date_to'";
-        $filter_summary['Date'] = "$date_from to $date_to";
-    } else {
-        $date_query = '';
-    }
-
-    // Account is required - export is a per-account ledger
+    $where = accountLedgerFiltersSql($_POST, $filter_summary, true, !$account);
     if ($account) {
+        $filter_summary = ['Account' => $account['account_name']] + $filter_summary;
+    }
+    $kinds = accountLedgerKinds();
 
-        // Account details for the running balance and file name
-        $row = mysqli_fetch_assoc(mysqli_query($mysqli, "SELECT account_name, opening_balance FROM accounts WHERE account_id = $account LIMIT 1"));
-        $account_name = $row['account_name'];
-        $account_opening_balance = floatval($row['opening_balance']);
+    $sql = mysqli_query($mysqli, "SELECT ledger.* FROM (" . accountLedgerSql($account_id) . ") AS ledger WHERE $where
+        ORDER BY ledger.txn_date ASC, ledger.txn_created_at ASC, ledger.txn_order ASC, ledger.txn_id ASC");
 
-        // Same ledger as transactions.php - full unfiltered ledger for the balance, filters applied outside
-        $sql = mysqli_query(
-            $mysqli,
-            "SELECT * FROM (
-                SELECT *,
-                    $account_opening_balance + SUM(transaction_amount) OVER (ORDER BY transaction_date ASC, transaction_created_at ASC, transaction_type ASC, transaction_id ASC) AS transaction_balance
-                FROM (
-                    SELECT
-                        CASE WHEN transfer_id IS NOT NULL THEN 'Transfer In' ELSE 'Revenue' END AS transaction_type,
-                        revenue_id AS transaction_id,
-                        revenue_date AS transaction_date,
-                        revenue_created_at AS transaction_created_at,
-                        CASE WHEN transfer_id IS NOT NULL THEN transfer_notes ELSE revenue_description END AS transaction_description,
-                        from_account.account_name AS transaction_other_account,
-                        revenue_reference AS transaction_reference,
-                        revenue_client_id AS transaction_client_id,
-                        CASE WHEN transfer_id IS NOT NULL THEN transfer_method ELSE revenue_payment_method END AS transaction_payment_method,
-                        revenue_category_id AS transaction_category_id,
-                        category_name AS transaction_category,
-                        revenue_amount AS transaction_amount
-                    FROM revenues
-                    LEFT JOIN categories ON revenue_category_id = category_id
-                    LEFT JOIN transfers ON transfer_revenue_id = revenue_id
-                    LEFT JOIN expenses AS transfer_expense ON transfer_expense_id = transfer_expense.expense_id
-                    LEFT JOIN accounts AS from_account ON transfer_expense.expense_account_id = from_account.account_id
-                    WHERE revenue_account_id = $account
-                    AND revenue_archived_at IS NULL
+    $num_rows = mysqli_num_rows($sql);
+    if ($num_rows > 0) {
 
-                    UNION ALL
+        guardExportPdfRowCount($format, $num_rows);
 
-                    SELECT
-                        CASE WHEN transfer_id IS NOT NULL THEN 'Transfer Out' WHEN reimbursement_id IS NOT NULL THEN 'Reimbursement' ELSE 'Expense' END,
-                        expense_id,
-                        expense_date,
-                        expense_created_at,
-                        CASE WHEN transfer_id IS NOT NULL THEN transfer_notes ELSE expense_description END,
-                        CASE WHEN reimbursement_id IS NOT NULL THEN payee.user_name ELSE to_account.account_name END,
-                        expense_reference,
-                        expense_client_id,
-                        CASE WHEN transfer_id IS NOT NULL THEN transfer_method ELSE expense_payment_method END,
-                        expense_category_id,
-                        category_name,
-                        -expense_amount
-                    FROM expenses
-                    LEFT JOIN categories ON expense_category_id = category_id
-                    LEFT JOIN transfers ON transfer_expense_id = expense_id
-                    LEFT JOIN revenues AS transfer_revenue ON transfer_revenue_id = transfer_revenue.revenue_id
-                    LEFT JOIN accounts AS to_account ON transfer_revenue.revenue_account_id = to_account.account_id
-                    LEFT JOIN reimbursements ON reimbursement_expense_id = expense_id
-                    LEFT JOIN users AS payee ON payee.user_id = reimbursement_user_id
-                    WHERE expense_account_id = $account
-                    AND expense_archived_at IS NULL
+        $name = $account ? $account['account_name'] : 'All accounts';
+        $export = beginExport('transactions', $format, "$session_company_name-$name-Transactions", "$name - Transactions", summarizeExportFilters($filter_summary));
 
-                    UNION ALL
-
-                    SELECT
-                        'Payment',
-                        payment_id,
-                        payment_date,
-                        payment_created_at,
-                        CONCAT('Payment for Invoice ', invoice_prefix, invoice_number),
-                        NULL,
-                        payment_reference,
-                        invoice_client_id,
-                        payment_method,
-                        0,
-                        'Invoice Payment',
-                        payment_amount
-                    FROM payments
-                    LEFT JOIN invoices ON payment_invoice_id = invoice_id
-                    WHERE payment_account_id = $account
-                    AND payment_archived_at IS NULL
-                ) AS ledger
-            ) AS transactions
-            WHERE 1 = 1
-            $date_query
-            $type_query
-            $category_query
-            $client_query
-            $payment_method_query
-            $amount_min_query
-            $amount_max_query
-            $search_query
-            ORDER BY transaction_date ASC, transaction_created_at ASC, transaction_type ASC, transaction_id ASC"
-        );
-
-        $num_rows = mysqli_num_rows($sql);
-        if ($num_rows > 0) {
-
-            guardExportPdfRowCount($format, $num_rows);
-
-            $export = beginExport('transactions', $format, "$session_company_name-$account_name-Transactions", "$account_name - Transactions", summarizeExportFilters($filter_summary));
-
-            while ($row = mysqli_fetch_assoc($sql)) {
-                addExportRow($export, $row);
-            }
-
-            finishExport($export);
+        while ($row = mysqli_fetch_assoc($sql)) {
+            $amount = floatval($row['txn_amount']);
+            $transfer = in_array($row['txn_kind'], ['transfer_in', 'transfer_out'], true);
+            addExportRow($export, [
+                'transaction_date' => $row['txn_date'],
+                'transaction_account' => $row['account_name'],
+                'transaction_type' => $kinds[$row['txn_kind']]['label'],
+                'transaction_what' => $row['txn_kind'] === 'payment' && $row['txn_what'] !== '' ? 'Payment on ' . $row['txn_what'] : $row['txn_what'],
+                'transaction_description' => trim((string) $row['txn_description']),
+                'transaction_other_account' => $transfer ? (string) $row['other_account_name'] : '',
+                'transaction_reference' => (string) $row['txn_reference'],
+                'transaction_category' => $transfer ? '' : (string) $row['category_name'],
+                'transaction_client' => (string) $row['client_name'],
+                'transaction_payment_method' => (string) $row['txn_method'],
+                'transaction_in' => $amount > 0 ? $amount : '',
+                'transaction_out' => $amount < 0 ? -$amount : '',
+                'transaction_amount' => $amount,
+                'transaction_balance' => $account ? floatval($row['txn_balance']) : '',
+            ]);
         }
 
-        logAudit("Transaction", "Export", "$session_name exported $num_rows transaction(s) to a " . strtoupper($format) . " file");
-
+        finishExport($export);
     }
 
+    logAudit("Transaction", "Export", "$session_name exported $num_rows transaction(s) to a " . strtoupper($format) . " file");
+
     exit;
 
 }
diff --git a/agent/post/transfer.php b/agent/post/transfer.php
index 2b427bc60..5e37b4b0e 100644
--- a/agent/post/transfer.php
+++ b/agent/post/transfer.php
@@ -1,43 +1,43 @@
 <?php
 
 /*
- * ITFlow - GET/POST request handler for transfers (accounting)
+ * ITFlow - transfers between our accounts (functions/accounts.php does the
+ * work). New and Edit post add_transfer and edit_transfer through
+ * transferSave(), which checks there are two different accounts, an amount
+ * and a date. Write access to Financial moves money, full access deletes a
+ * transfer.
  */
 
 defined('FROM_POST_HANDLER') || die("Direct file access is not allowed");
 
+/** The transfer form's fields as transferSave() takes them. */
+function transferPostInput() {
+    return [
+        'date' => (string) ($_POST['date'] ?? ''),
+        'amount' => (string) ($_POST['amount'] ?? ''),
+        'from' => intval($_POST['account_from'] ?? 0),
+        'to' => intval($_POST['account_to'] ?? 0),
+        'method' => (string) ($_POST['transfer_method'] ?? ''),
+        'notes' => (string) ($_POST['notes'] ?? ''),
+    ];
+}
+
 if (isset($_POST['add_transfer'])) {
 
     validateCSRFToken();
 
     enforceUserPermission('module_financial', 2);
 
-    require_once 'transfer_model.php';
+    $transfer_id = transferSave(transferPostInput(), 0, $error);
+    if (!$transfer_id) {
+        flashAlert(escapeHtml($error), 'error');
+        redirect();
+    }
+    $row = transferRow($transfer_id);
 
-    // Get Source Account Name for logging
-    $sql = mysqli_query($mysqli,"SELECT account_name, account_currency_code FROM accounts WHERE account_id = $account_from");
-    $row = mysqli_fetch_assoc($sql);
-    $source_account_name = escapeSql($row['account_name']);
-    $account_currency_code = escapeSql($row['account_currency_code']);
+    logAudit("Account Transfer", "Create", "$session_name transferred " . escapeSql(transferLabel($row)), 0, $transfer_id);
 
-    // Get Destination Account Name for logging
-    $sql = mysqli_query($mysqli,"SELECT account_name FROM accounts WHERE account_id = $account_to");
-    $row = mysqli_fetch_assoc($sql);
-    $destination_account_name = escapeSql($row['account_name']);
-
-    mysqli_query($mysqli,"INSERT INTO expenses SET expense_date = '$date', expense_amount = $amount, expense_currency_code = '$session_company_currency', expense_vendor_id = 0, expense_category_id = 0, expense_account_id = $account_from");
-    $expense_id = mysqli_insert_id($mysqli);
-
-    mysqli_query($mysqli,"INSERT INTO revenues SET revenue_date = '$date', revenue_amount = $amount, revenue_currency_code = '$session_company_currency', revenue_account_id = $account_to, revenue_category_id = 0");
-    $revenue_id = mysqli_insert_id($mysqli);
-
-    mysqli_query($mysqli,"INSERT INTO transfers SET transfer_expense_id = $expense_id, transfer_revenue_id = $revenue_id, transfer_method = '$transfer_method', transfer_notes = '$notes'");
-
-    $transfer_id = mysqli_insert_id($mysqli);
-
-    logAudit("Account Transfer", "Create", "$session_name transferred " . numfmt_format_currency($currency_format, $amount, $account_currency_code) . " from account $source_account_name to $destination_account_name", 0, $transfer_id);
-
-    flashAlert("Transferred <strong>" . numfmt_format_currency($currency_format, $amount, $account_currency_code) . "</strong> from <strong>$source_account_name</strong> to <strong>$destination_account_name</strong>");
+    flashAlert("Moved <strong>" . escapeHtml(transferLabel($row)) . "</strong>");
 
     redirect();
 
@@ -49,21 +49,16 @@ if (isset($_POST['edit_transfer'])) {
 
     enforceUserPermission('module_financial', 2);
 
-    require_once 'transfer_model.php';
+    $transfer_id = intval($_POST['transfer_id'] ?? 0);
+    if (!transferSave(transferPostInput(), $transfer_id, $error)) {
+        flashAlert(escapeHtml($error), 'error');
+        redirect();
+    }
+    $row = transferRow($transfer_id);
 
-    $transfer_id = intval($_POST['transfer_id']);
-    $expense_id = intval($_POST['expense_id']);
-    $revenue_id = intval($_POST['revenue_id']);
+    logAudit("Account Transfer", "Edit", "$session_name edited the transfer " . escapeSql(transferLabel($row)), 0, $transfer_id);
 
-    mysqli_query($mysqli,"UPDATE expenses SET expense_date = '$date', expense_amount = $amount, expense_account_id = $account_from WHERE expense_id = $expense_id");
-
-    mysqli_query($mysqli,"UPDATE revenues SET revenue_date = '$date', revenue_amount = $amount, revenue_account_id = $account_to WHERE revenue_id = $revenue_id");
-
-    mysqli_query($mysqli,"UPDATE transfers SET transfer_method = '$transfer_method', transfer_notes = '$notes' WHERE transfer_id = $transfer_id");
-
-    logAudit("Account Transfer", "Edit", "$session_name edited transfer", 0, $transfer_id);
-
-    flashAlert("Transfer edited");
+    flashAlert("Transfer <strong>" . escapeHtml(transferLabel($row)) . "</strong> saved");
 
     redirect();
 
@@ -75,22 +70,15 @@ if (isset($_GET['delete_transfer'])) {
 
     enforceUserPermission('module_financial', 3);
 
-    $transfer_id = intval($_GET['delete_transfer']);
+    $row = transferDelete(intval($_GET['delete_transfer']), $error);
+    if (!$row) {
+        flashAlert(escapeHtml($error), 'error');
+        redirect();
+    }
 
-    // Query the transfer ID to get the Payment and Expense IDs, so we can delete those as well
-    $row = mysqli_fetch_assoc(mysqli_query($mysqli,"SELECT transfer_expense_id, transfer_revenue_id FROM transfers WHERE transfer_id = $transfer_id"));
-    $expense_id = intval($row['transfer_expense_id']);
-    $revenue_id = intval($row['transfer_revenue_id']);
+    logAudit("Account Transfer", "Delete", "$session_name deleted the transfer " . escapeSql(transferLabel($row)));
 
-    mysqli_query($mysqli,"DELETE FROM expenses WHERE expense_id = $expense_id");
-
-    mysqli_query($mysqli,"DELETE FROM revenues WHERE revenue_id = $revenue_id");
-
-    mysqli_query($mysqli,"DELETE FROM transfers WHERE transfer_id = $transfer_id");
-
-    logAudit("Account Transfer", "Delete", "$session_name deleted transfer");
-
-    flashAlert("Transfer deleted", 'error');
+    flashAlert("Transfer <strong>" . escapeHtml(transferLabel($row)) . "</strong> deleted", 'error');
 
     redirect();
 
diff --git a/agent/post/transfer_model.php b/agent/post/transfer_model.php
deleted file mode 100644
index 833818674..000000000
--- a/agent/post/transfer_model.php
+++ /dev/null
@@ -1,9 +0,0 @@
-<?php
-defined('FROM_POST_HANDLER') || die("Direct file access is not allowed");
-
-$date = escapeSql($_POST['date']);
-$amount = floatval($_POST['amount']);
-$account_from = intval($_POST['account_from']);
-$account_to = intval($_POST['account_to']);
-$transfer_method = escapeSql($_POST['transfer_method']);
-$notes = escapeSql($_POST['notes']);
diff --git a/agent/transactions.php b/agent/transactions.php
index a16cb174b..09edc604f 100644
--- a/agent/transactions.php
+++ b/agent/transactions.php
@@ -1,553 +1,435 @@
 <?php
 
+/*
+ * Transactions - an account's ledger: every payment, other income, expense,
+ * transfer and reimbursement on it in date order, with the balance after
+ * each (functions/accounts.php). Or every account's, with the account on
+ * each line. Transfers is a pill here - across every account each transfer
+ * shows once, from the account it left.
+ *
+ * Along the top: what the account holds now (or what the accounts hold), and
+ * the money in, out and the difference over the dates picked. Pills cut it
+ * to money in, money out and transfers; filters by date, category, client,
+ * and under More filters by kind, how it was paid and the amount. A line
+ * opens its quick look.
+ *
+ * Takes ?account=, ?show= (in, out, transfers), ?kind= (or the older ?type=
+ * Revenue, Payment, Expense, Transfer In, Transfer Out, Reimbursement),
+ * ?category=, ?client=, ?method= (or ?payment_method=), ?amount_min=,
+ * ?amount_max=, ?q= and the date filter.
+ */
+
 // Default Column Sortby/Order Filter
-$sort = "transaction_date";
+$sort = "txn_date";
 $order = "DESC";
 
 require_once "includes/inc_all.php";
 
-// Perms
 enforceUserPermission('module_financial');
 
-// Account Filter
-if (isset($_GET['account']) & !empty($_GET['account'])) {
-    $account_filter = intval($_GET['account']);
-} else {
-    // Default - none selected
-    $account_filter = '';
+$can_edit = lookupUserPermission('module_financial') >= 2;
+$open_accounts = accountsList(false);
+$account_filter = intval($_GET['account'] ?? 0);
+$account = $account_filter ? accountRow($account_filter) : null;
+$missing_account = $account_filter && !$account;
+if (!$account) {
+    $account_filter = 0;
+}
+$all = !$account;
+$types = accountTypes();
+$kinds = accountLedgerKinds();
+$shows = accountLedgerShows($all);
+$show = (string) ($_GET['show'] ?? '');
+$show = isset($shows[$show]) ? $show : '';
+$kind_filter = (string) ($_GET['kind'] ?? '');
+if ($kind_filter === '' && isset(accountLedgerTypeNames()[(string) ($_GET['type'] ?? '')])) {
+    $kind_filter = accountLedgerTypeNames()[(string) $_GET['type']];
+}
+$category_filter = intval($_GET['category'] ?? 0);
+$client_filter = intval($_GET['client'] ?? 0);
+$method_filter = (string) ($_GET['method'] ?? ($_GET['payment_method'] ?? ''));
+$amount_min = (string) ($_GET['amount_min'] ?? '');
+$amount_max = (string) ($_GET['amount_max'] ?? '');
+$more_filters = ($kind_filter !== '' && isset($kinds[$kind_filter])) || $method_filter !== '' || $amount_min !== '' || $amount_max !== '';
+
+// Only these sort - filter_header.php hands through any lowercase word
+$sortable_columns = ['txn_date' => null, 'txn_amount' => 'ledger.txn_amount', 'category_name' => 'ledger.category_name', 'client_name' => 'ledger.client_name',
+    'txn_what' => 'ledger.txn_what', 'account_name' => 'ledger.account_name'];
+if (!array_key_exists($sort, $sortable_columns)) {
+    $sort = 'txn_date';
+}
+$order_sql = $sort === 'txn_date'
+    ? "ledger.txn_date $order, ledger.txn_created_at $order, ledger.txn_order $order, ledger.txn_id $order"
+    : "{$sortable_columns[$sort]} $order, ledger.txn_date DESC, ledger.txn_id DESC";
+$balance_visible = !$all && $sort === 'txn_date';
+
+$filter_src = array_merge($_GET, ['dtf' => $dtf, 'dtt' => $dtt, 'kind' => $kind_filter, 'show' => $show]);
+$where = accountLedgerFiltersSql($filter_src, $summary, false, $all);
+$show_query = $show !== '' ? 'AND ' . $shows[$show]['where'] : '';
+$ledger = accountLedgerSql($account_filter);
+
+$sql = mysqli_query($mysqli, "SELECT SQL_CALC_FOUND_ROWS ledger.* FROM ($ledger) AS ledger WHERE $where $show_query ORDER BY $order_sql LIMIT $record_from, $record_to");
+$num_rows = mysqli_fetch_row(mysqli_query($mysqli, "SELECT FOUND_ROWS()"));
+$rows = [];
+while ($row = mysqli_fetch_assoc($sql)) {
+    $rows[] = $row;
 }
 
-// Type Filter
-$transaction_types_array = ['Revenue', 'Payment', 'Expense', 'Transfer In', 'Transfer Out', 'Reimbursement'];
-if (isset($_GET['type']) & !empty($_GET['type']) && in_array($_GET['type'], $transaction_types_array)) {
-    $type_query = "AND (transaction_type = '" . escapeSql($_GET['type']) . "')";
-    $type_filter = escapeSql($_GET['type']);
-} else {
-    // Default - any
-    $type_query = '';
-    $type_filter = '';
+// The pills, and the money in and out of what is listed
+$count_sql = [];
+foreach ($shows as $key => $s) {
+    $count_sql[] = $key === '' ? 'COUNT(*)' : "COALESCE(SUM({$s['where']}), 0)";
 }
-
-// Category Filter
-if (isset($_GET['category']) & !empty($_GET['category'])) {
-    $category_query = 'AND (transaction_category_id = ' . intval($_GET['category']) . ')';
-    $category_filter = intval($_GET['category']);
-} else {
-    // Default - any
-    $category_query = '';
-    $category_filter = '';
+$row = mysqli_fetch_row(mysqli_query($mysqli, "SELECT " . implode(', ', $count_sql) . ",
+        COALESCE(SUM(CASE WHEN 1 $show_query AND ledger.txn_amount > 0 THEN ledger.txn_amount END), 0),
+        COALESCE(SUM(CASE WHEN 1 $show_query AND ledger.txn_amount < 0 THEN -ledger.txn_amount END), 0)
+    FROM ($ledger) AS ledger WHERE $where"));
+$counts = [];
+foreach (array_keys($shows) as $i => $key) {
+    $counts[$key] = intval($row[$i]);
 }
-
-// Client Filter
-if (isset($_GET['client']) & !empty($_GET['client'])) {
-    $client_query = 'AND (transaction_client_id = ' . intval($_GET['client']) . ')';
-    $client_filter = intval($_GET['client']);
-} else {
-    // Default - any
-    $client_query = '';
-    $client_filter = '';
+$total_in = round(floatval($row[count($shows)]), 2);
+$total_out = round(floatval($row[count($shows) + 1]), 2);
+$currency = $account ? (string) $account['account_currency_code'] : (string) $session_company_currency;
+$money = function ($amount, $code = null) use ($currency) {
+    return escapeHtml(billingMoney($amount, $code ?? $currency));
+};
+$filter_url = function ($changes) {
+    $params = array_merge($_GET, $changes);
+    unset($params['page'], $params['type'], $params['payment_method']);
+    return '?' . http_build_query(array_filter($params, function ($v) { return $v !== '' && $v !== null && $v !== 0; }));
+};
+$any_filter = $q || $category_filter || $client_filter || $more_filters || $show !== '' || $dtf !== '1970-01-01';
+$dated = $dtf !== '1970-01-01' || $dtt !== '2099-12-31';
+$cash = 0.0;
+$cash_accounts = 0;
+foreach ($open_accounts as $open) {
+    if ($open['type'] !== 3) {
+        $cash += $open['balance'];
+        $cash_accounts++;
+    }
 }
+$is_card = $account && $account['type'] === 3;
 
-// Payment Method Filter
-if (isset($_GET['payment_method']) & !empty($_GET['payment_method'])) {
-    $payment_method_query = "AND (transaction_payment_method = '" . escapeSql($_GET['payment_method']) . "')";
-    $payment_method_filter = escapeSql($_GET['payment_method']);
-} else {
-    // Default - any
-    $payment_method_query = '';
-    $payment_method_filter = '';
-}
-
-// Amount Range Filter - matched on absolute value so direction doesn't matter (type filter handles direction)
-if (isset($_GET['amount_min']) && $_GET['amount_min'] != '') {
-    $amount_min_query = 'AND (ABS(transaction_amount) >= ' . floatval($_GET['amount_min']) . ')';
-    $amount_min_filter = floatval($_GET['amount_min']);
-} else {
-    // Default - any
-    $amount_min_query = '';
-    $amount_min_filter = '';
-}
-if (isset($_GET['amount_max']) && $_GET['amount_max'] != '') {
-    $amount_max_query = 'AND (ABS(transaction_amount) <= ' . floatval($_GET['amount_max']) . ')';
-    $amount_max_filter = floatval($_GET['amount_max']);
-} else {
-    // Default - any
-    $amount_max_query = '';
-    $amount_max_filter = '';
-}
-
-// Balance only makes sense in chronological order - hide the column under any other sort
-if ($sort == 'transaction_date') {
-    $balance_visible = true;
-} else {
-    $balance_visible = false;
-}
-
-if ($account_filter) {
-
-    // Account details - opening balance feeds the running balance, currency feeds the summary
-    $row = mysqli_fetch_assoc(mysqli_query($mysqli, "SELECT account_currency_code, opening_balance FROM accounts WHERE account_id = $account_filter LIMIT 1"));
-    $account_currency_code = escapeHtml($row['account_currency_code']);
-    $account_opening_balance = floatval($row['opening_balance']);
-
-    // Transfers are stored as a linked expense (from account) + revenue (to account) pair,
-    //  so we detect them via the transfers link table and relabel the row accordingly
-    // The running balance is calculated over the account's full ledger BEFORE any filters,
-    //  so the balance per transaction stays accurate no matter what is filtered out
-
-    $ledger_query =
-        "SELECT *,
-            $account_opening_balance + SUM(transaction_amount) OVER (ORDER BY transaction_date ASC, transaction_created_at ASC, transaction_type ASC, transaction_id ASC) AS transaction_balance
-        FROM (
-            SELECT
-                CASE WHEN transfer_id IS NOT NULL THEN 'Transfer In' ELSE 'Revenue' END AS transaction_type,
-                revenue_id AS transaction_id,
-                transfer_id AS transaction_transfer_id,
-                0 AS transaction_invoice_id,
-                revenue_date AS transaction_date,
-                revenue_created_at AS transaction_created_at,
-                CASE WHEN transfer_id IS NOT NULL THEN transfer_notes ELSE revenue_description END AS transaction_description,
-                from_account.account_name AS transaction_other_account,
-                revenue_reference AS transaction_reference,
-                revenue_client_id AS transaction_client_id,
-                CASE WHEN transfer_id IS NOT NULL THEN transfer_method ELSE revenue_payment_method END AS transaction_payment_method,
-                revenue_category_id AS transaction_category_id,
-                category_name AS transaction_category,
-                revenue_amount AS transaction_amount,
-                revenue_currency_code AS transaction_currency_code
-            FROM revenues
-            LEFT JOIN categories ON revenue_category_id = category_id
-            LEFT JOIN transfers ON transfer_revenue_id = revenue_id
-            LEFT JOIN expenses AS transfer_expense ON transfer_expense_id = transfer_expense.expense_id
-            LEFT JOIN accounts AS from_account ON transfer_expense.expense_account_id = from_account.account_id
-            WHERE revenue_account_id = $account_filter
-            AND revenue_archived_at IS NULL
-
-            UNION ALL
-
-            SELECT
-                CASE WHEN transfer_id IS NOT NULL THEN 'Transfer Out' WHEN reimbursement_id IS NOT NULL THEN 'Reimbursement' ELSE 'Expense' END,
-                CASE WHEN reimbursement_id IS NOT NULL THEN reimbursement_id ELSE expense_id END,
-                transfer_id,
-                0,
-                expense_date,
-                expense_created_at,
-                CASE WHEN transfer_id IS NOT NULL THEN transfer_notes ELSE expense_description END,
-                CASE WHEN reimbursement_id IS NOT NULL THEN payee.user_name ELSE to_account.account_name END,
-                expense_reference,
-                expense_client_id,
-                CASE WHEN transfer_id IS NOT NULL THEN transfer_method ELSE expense_payment_method END,
-                expense_category_id,
-                category_name,
-                -expense_amount,
-                expense_currency_code
-            FROM expenses
-            LEFT JOIN categories ON expense_category_id = category_id
-            LEFT JOIN transfers ON transfer_expense_id = expense_id
-            LEFT JOIN revenues AS transfer_revenue ON transfer_revenue_id = transfer_revenue.revenue_id
-            LEFT JOIN accounts AS to_account ON transfer_revenue.revenue_account_id = to_account.account_id
-            LEFT JOIN reimbursements ON reimbursement_expense_id = expense_id
-            LEFT JOIN users AS payee ON payee.user_id = reimbursement_user_id
-            WHERE expense_account_id = $account_filter
-            AND expense_archived_at IS NULL
-
-            UNION ALL
-
-            SELECT
-                'Payment',
-                payment_id,
-                NULL,
-                payment_invoice_id,
-                payment_date,
-                payment_created_at,
-                CONCAT('Payment for Invoice ', invoice_prefix, invoice_number),
-                NULL,
-                payment_reference,
-                invoice_client_id,
-                payment_method,
-                0,
-                'Invoice Payment',
-                payment_amount,
-                payment_currency_code
-            FROM payments
-            LEFT JOIN invoices ON payment_invoice_id = invoice_id
-            WHERE payment_account_id = $account_filter
-            AND payment_archived_at IS NULL
-        ) AS ledger";
-
-    $transaction_filter_query =
-        "WHERE DATE(transaction_date) BETWEEN '$dtf' AND '$dtt'
-        AND (transaction_description LIKE '%$q%' OR transaction_category LIKE '%$q%' OR transaction_reference LIKE '%$q%' OR transaction_other_account LIKE '%$q%' OR transaction_amount LIKE '%$q%')
-        $type_query
-        $category_query
-        $client_query
-        $payment_method_query
-        $amount_min_query
-        $amount_max_query";
-
-    $sql = mysqli_query(
-        $mysqli,
-        "SELECT SQL_CALC_FOUND_ROWS * FROM (
-            $ledger_query
-        ) AS transactions
-        $transaction_filter_query
-        ORDER BY $sort $order LIMIT $record_from, $record_to"
-    );
-
-    $num_rows = mysqli_fetch_row(mysqli_query($mysqli, "SELECT FOUND_ROWS()"));
-
-    // Summary - money in / money out / net for the current filtered view, plus current account balance
-    $sql_summary = mysqli_query(
-        $mysqli,
-        "SELECT
-            SUM(CASE WHEN transaction_amount > 0 THEN transaction_amount ELSE 0 END) AS total_in,
-            SUM(CASE WHEN transaction_amount < 0 THEN transaction_amount ELSE 0 END) AS total_out,
-            SUM(transaction_amount) AS total_net
-        FROM (
-            $ledger_query
-        ) AS transactions
-        $transaction_filter_query"
-    );
-    $row = mysqli_fetch_assoc($sql_summary);
-    $summary_total_in = floatval($row['total_in']);
-    $summary_total_out = floatval($row['total_out']);
-    $summary_total_net = floatval($row['total_net']);
-
-} else {
-    $num_rows = [0];
+// Every account's transfers: what was moved, what paid off cards and what payment processors paid out
+$transfer_cards = $all && $show === 'transfers';
+if ($transfer_cards) {
+    $row = mysqli_fetch_row(mysqli_query($mysqli, "SELECT COUNT(*), COALESCE(SUM(-ledger.txn_amount), 0),
+            COALESCE(SUM(CASE WHEN ledger.other_account_type = 3 THEN -ledger.txn_amount END), 0), COALESCE(SUM(CASE WHEN ledger.other_account_type = 3 THEN 1 END), 0),
+            COALESCE(SUM(CASE WHEN ledger.account_type = 5 THEN -ledger.txn_amount END), 0), COALESCE(SUM(CASE WHEN ledger.account_type = 5 THEN 1 END), 0)
+        FROM ($ledger) AS ledger
+        WHERE $where $show_query"));
+    $moved = ['count' => intval($row[0]), 'total' => round(floatval($row[1]), 2), 'cards' => round(floatval($row[2]), 2), 'card_count' => intval($row[3]),
+        'payouts' => round(floatval($row[4]), 2), 'payout_count' => intval($row[5])];
 }
 
 ?>
 
-    <div class="card">
-        <div class="card-header bg-dark py-2">
-            <h3 class="card-title mt-2"><i class="fas fa-fw fa-list-alt me-2"></i>Transactions</h3>
-            <?php if ($account_filter) { ?>
-            <div class="card-tools">
-                <button type="button" class="btn btn-primary ajax-modal" data-modal-url="modals/transaction/transaction_export.php?account=<?= $account_filter ?>&type=<?= urlencode($type_filter) ?>&category=<?= $category_filter ?>&client=<?= $client_filter ?>&payment_method=<?= urlencode($payment_method_filter) ?>&amount_min=<?= $amount_min_filter ?>&amount_max=<?= $amount_max_filter ?>&dtf=<?= $dtf ?>&dtt=<?= $dtt ?>&q=<?= urlencode($q ?? '') ?>"><i class="fa fa-download me-2"></i>Export</button>
+<?php if ($missing_account) { ?>
+    <div class="alert alert-warning"><i class="fas fa-exclamation-triangle me-2"></i>That account no longer exists - here is every account's.</div>
+<?php } ?>
+
+<!-- The account, and the money over the dates picked -->
+<div class="row g-3 mb-3">
+    <div class="col-sm-6 col-xl-3">
+        <?php if ($account) { ?>
+            <div class="itflow-billing-stat">
+                <div class="itflow-billing-stat-label"><i class="fas <?= $types[$account['type']]['icon'] ?> me-1"></i><?= $is_card && $account['balance'] < 0 ? 'Owed now' : 'Holds now' ?></div>
+                <div class="itflow-billing-stat-value <?= $is_card && $account['balance'] < 0 ? 'text-warning-emphasis' : ($account['balance'] < 0 ? 'text-danger-emphasis' : '') ?>">
+                    <?= $money($is_card && $account['balance'] < 0 ? -$account['balance'] : $account['balance']) ?>
+                </div>
+                <div class="itflow-billing-stat-note"><?= escapeHtml($types[$account['type']]['label']) ?> &middot; <?= escapeHtml($account['account_currency_code']) ?><?= $account['account_archived_at'] ? ' &middot; archived' : '' ?><?= floatval($account['opening_balance']) != 0 ? ' &middot; opened with ' . $money($account['opening_balance']) : '' ?></div>
             </div>
-            <?php } ?>
-        </div>
-
-        <div class="card-header py-3">
-            <form autocomplete="off">
-                <div class="row g-2 align-items-end">
-                    <div class="col-sm-3">
-                        <div>
-                            <label class="form-label">Search</label>
-                            <div class="input-group">
-                                <input type="search" class="form-control" name="q" value="<?php if (isset($q)) { echo stripslashes(escapeHtml($q)); } ?>" placeholder="Search Transactions">
-                                    <button class="btn btn-primary" title="Search"><i class="fa fa-search"></i></button>
-                            </div>
-                        </div>
-                    </div>
-                    <div class="col-sm-3">
-                        <div>
-                            <label class="form-label">Account</label>
-                            <select class="form-select select2" name="account" onchange="this.form.submit()">
-                                <option value="">- Select an Account -</option>
-
-                                <?php
-                                $sql_accounts_filter = mysqli_query(
-                                    $mysqli,
-                                    "SELECT account_id, account_name, account_currency_code,
-                                        opening_balance
-                                        + COALESCE((SELECT SUM(revenue_amount) FROM revenues WHERE revenue_account_id = account_id AND revenue_archived_at IS NULL), 0)
-                                        + COALESCE((SELECT SUM(payment_amount) FROM payments WHERE payment_account_id = account_id AND payment_archived_at IS NULL), 0)
-                                        - COALESCE((SELECT SUM(expense_amount) FROM expenses WHERE expense_account_id = account_id AND expense_archived_at IS NULL), 0)
-                                        AS account_balance
-                                    FROM accounts WHERE account_archived_at IS NULL ORDER BY account_name ASC"
-                                );
-                                while ($row = mysqli_fetch_assoc($sql_accounts_filter)) {
-                                    $account_id = intval($row['account_id']);
-                                    $account_name = escapeHtml($row['account_name']);
-                                    $account_balance_display = numfmt_format_currency($currency_format, floatval($row['account_balance']), $row['account_currency_code']);
-                                ?>
-                                    <option <?php if ($account_filter == $account_id) { echo "selected"; } ?> value="<?= $account_id ?>"><?= "$account_name ($account_balance_display)" ?></option>
-                                <?php
-                                }
-                                ?>
-
-                            </select>
-                        </div>
-                    </div>
-                    <div class="col-sm-3">
-                        <div>
-                            <label class="form-label">Type</label>
-                            <select class="form-select select2" name="type" onchange="this.form.submit()">
-                                <option value="">- All Types -</option>
-
-                                <?php foreach ($transaction_types_array as $transaction_type_option) { ?>
-                                    <option <?php if ($type_filter == $transaction_type_option) { echo "selected"; } ?> value="<?= $transaction_type_option ?>"><?= $transaction_type_option ?></option>
-                                <?php } ?>
-
-                            </select>
-                        </div>
-                    </div>
-                    <div class="col-sm-3">
-                        <div>
-                            <label class="form-label">Category</label>
-                            <select class="form-select select2" name="category" onchange="this.form.submit()">
-                                <option value="">- All Categories -</option>
-
-                                <?php
-                                $sql_categories_filter = mysqli_query($mysqli, "SELECT category_id, category_name, category_color, category_icon FROM categories WHERE category_type IN ('Income', 'Expense') AND (EXISTS (SELECT 1 FROM revenues WHERE revenue_category_id = category_id) OR EXISTS (SELECT 1 FROM expenses WHERE expense_category_id = category_id)) ORDER BY category_name ASC");
-                                while ($row = mysqli_fetch_assoc($sql_categories_filter)) {
-                                    $category_id = intval($row['category_id']);
-                                    $category_name = escapeHtml($row['category_name']);
-                                ?>
-                                    <option <?php if ($category_filter == $category_id) { echo "selected"; } ?> value="<?= $category_id ?>"<?= selectOptionColor($row['category_color'] ?? '', $row['category_icon'] ?? '') ?>><?= $category_name ?></option>
-                                <?php
-                                }
-                                ?>
-
-                            </select>
-                        </div>
-                    </div>
-                </div>
-                <div class="row g-3">
-                    <div class="col-sm-3">
-                        <div>
-                            <label class="form-label">Client</label>
-                            <select class="form-select select2" name="client" onchange="this.form.submit()">
-                                <option value="">- All Clients -</option>
-
-                                <?php
-                                $sql_clients_filter = mysqli_query($mysqli, "SELECT client_id, client_name, client_abbreviation FROM clients WHERE client_archived_at IS NULL AND (EXISTS (SELECT 1 FROM revenues WHERE revenue_client_id = client_id) OR EXISTS (SELECT 1 FROM expenses WHERE expense_client_id = client_id) OR EXISTS (SELECT 1 FROM invoices WHERE invoice_client_id = client_id)) ORDER BY client_name ASC");
-                                while ($row = mysqli_fetch_assoc($sql_clients_filter)) {
-                                    $client_id = intval($row['client_id']);
-                                    $client_name = escapeHtml($row['client_name']);
-                                ?>
-                                    <option <?php if ($client_filter == $client_id) { echo "selected"; } ?> value="<?= $client_id ?>"<?= selectOptionClient($row['client_id'], $row['client_name'], $row['client_abbreviation'] ?? '') ?>><?= $client_name ?></option>
-                                <?php
-                                }
-                                ?>
-
-                            </select>
-                        </div>
-                    </div>
-                    <div class="col-sm-3">
-                        <div>
-                            <label class="form-label">Payment Method</label>
-                            <select class="form-select select2" name="payment_method" onchange="this.form.submit()">
-                                <option value="">- All Methods -</option>
-
-                                <?php
-                                $sql_payment_methods_filter = mysqli_query($mysqli, "SELECT payment_method_name FROM payment_methods ORDER BY payment_method_name ASC");
-                                while ($row = mysqli_fetch_assoc($sql_payment_methods_filter)) {
-                                    $payment_method_name = escapeHtml($row['payment_method_name']);
-                                ?>
-                                    <option <?php if ($payment_method_filter == $payment_method_name) { echo "selected"; } ?> value="<?= $payment_method_name ?>"><?= $payment_method_name ?></option>
-                                <?php
-                                }
-                                ?>
-
-                            </select>
-                        </div>
-                    </div>
-                    <div class="col-sm-3">
-                        <div>
-                            <label class="form-label">Amount Range</label>
-                            <div class="input-group">
-                                <input type="number" step="0.01" min="0" class="form-control" name="amount_min" value="<?= $amount_min_filter ?>" placeholder="Min" onchange="this.form.submit()">
-                                <input type="number" step="0.01" min="0" class="form-control" name="amount_max" value="<?= $amount_max_filter ?>" placeholder="Max" onchange="this.form.submit()">
-                            </div>
-                        </div>
-                    </div>
-                    <div class="col-sm-3">
-                        <div>
-                            <label class="form-label">Date Range</label>
-                            <input type="text" id="dateFilter" class="form-control" autocomplete="off">
-                            <input type="hidden" name="canned_date" id="canned_date" value="<?= escapeHtml($_GET['canned_date']) ?? '' ?>">
-                            <input type="hidden" name="dtf" id="dtf" value="<?= escapeHtml($dtf ?? '') ?>">
-                            <input type="hidden" name="dtt" id="dtt" value="<?= escapeHtml($dtt ?? '') ?>">
-                        </div>
-                    </div>
-                </div>
-            </form>
-        </div>
-
-        <?php if ($account_filter) { ?>
-
-        <div class="row">
-            <div class="col-lg-4 col-md-6 col-sm-12">
-                <!-- small box -->
-                <div class="small-box bg-success">
-                    <div class="inner">
-                        <h3><?= numfmt_format_currency($currency_format, $summary_total_in, $account_currency_code) ?></h3>
-                        <p>Money In</p>
-                    </div>
-                    <div class="icon">
-                        <i class="fa fa-hand-holding-usd"></i>
-                    </div>
-                </div>
+        <?php } else { ?>
+            <a class="itflow-billing-stat" href="accounts.php">
+                <div class="itflow-billing-stat-label"><i class="fas fa-university me-1"></i>In the accounts</div>
+                <div class="itflow-billing-stat-value"><?= $money($cash) ?></div>
+                <div class="itflow-billing-stat-note">Across <?= $cash_accounts ?> account<?= $cash_accounts === 1 ? '' : 's' ?><?= $cash_accounts < count($open_accounts) ? ', cards aside' : '' ?></div>
+            </a>
+        <?php } ?>
+    </div>
+    <?php if ($transfer_cards) { ?>
+        <div class="col-sm-6 col-xl-3">
+            <div class="itflow-billing-stat">
+                <div class="itflow-billing-stat-label"><i class="fas fa-exchange-alt me-1"></i>Moved</div>
+                <div class="itflow-billing-stat-value"><?= $money($moved['total']) ?></div>
+                <div class="itflow-billing-stat-note"><?= $moved['count'] ?> transfer<?= $moved['count'] === 1 ? '' : 's' ?><?= $dated ? ', ' . escapeHtml(formatExportDateRange($dtf, $dtt)) : ' in all' ?></div>
             </div>
-            <!-- ./col -->
-
-            <div class="col-lg-4 col-md-6 col-sm-12">
-                <!-- small box -->
-                <div class="small-box bg-danger">
-                    <div class="inner">
-                        <h3><?= numfmt_format_currency($currency_format, $summary_total_out, $account_currency_code) ?></h3>
-                        <p>Money Out</p>
-                    </div>
-                    <div class="icon">
-                        <i class="fa fa-shopping-cart"></i>
-                    </div>
-                </div>
-            </div>
-            <!-- ./col -->
-
-            <div class="col-lg-4 col-md-6 col-sm-12">
-                <!-- small box -->
-                <div class="small-box <?php if ($summary_total_net < 0) { echo "bg-danger"; } else { echo "bg-primary"; } ?>">
-                    <div class="inner">
-                        <h3><?= numfmt_format_currency($currency_format, $summary_total_net, $account_currency_code) ?></h3>
-                        <p>Net</p>
-                    </div>
-                    <div class="icon">
-                        <i class="fa fa-balance-scale"></i>
-                    </div>
-                </div>
-            </div>
-            <!-- ./col -->
         </div>
-
-        <div class="table-responsive">
-            <table class="table table-striped table-borderless table-hover mb-0">
-                <thead class="text-dark <?php if ($num_rows[0] == 0) { echo "d-none"; } ?>">
-                <tr>
-                    <th class="ps-3">
-                        <a class="text-dark" href="?<?= $url_query_strings_sort ?>&sort=transaction_date&order=<?= $disp ?>">
-                            Date <?php if ($sort == 'transaction_date') { echo $order_icon; } ?>
-                        </a>
-                    </th>
-                    <th>
-                        <a class="text-dark" href="?<?= $url_query_strings_sort ?>&sort=transaction_type&order=<?= $disp ?>">
-                            Type <?php if ($sort == 'transaction_type') { echo $order_icon; } ?>
-                        </a>
-                    </th>
-                    <th>
-                        <a class="text-dark" href="?<?= $url_query_strings_sort ?>&sort=transaction_category&order=<?= $disp ?>">
-                            Category <?php if ($sort == 'transaction_category') { echo $order_icon; } ?>
-                        </a>
-                        /
-                        <a class="text-secondary" href="?<?= $url_query_strings_sort ?>&sort=transaction_description&order=<?= $disp ?>">
-                            Description <?php if ($sort == 'transaction_description') { echo $order_icon; } ?>
-                        </a>
-                    </th>
-                    <th class="text-end">
-                        <a class="text-dark" href="?<?= $url_query_strings_sort ?>&sort=transaction_amount&order=<?= $disp ?>">
-                            Amount <?php if ($sort == 'transaction_amount') { echo $order_icon; } ?>
-                        </a>
-                    </th>
-                    <?php if ($balance_visible) { ?>
-                    <th class="text-end">Balance</th>
-                    <?php } ?>
-                </tr>
-                </thead>
-                <tbody>
-                <?php
-
-                while ($row = mysqli_fetch_assoc($sql)) {
-                    $transaction_id = intval($row['transaction_id']);
-                    $transaction_transfer_id = intval($row['transaction_transfer_id']);
-                    $transaction_invoice_id = intval($row['transaction_invoice_id']);
-                    $transaction_type = escapeHtml($row['transaction_type']);
-                    $transaction_date = escapeHtml($row['transaction_date']);
-                    $transaction_description = escapeHtml($row['transaction_description']);
-                    $transaction_category = escapeHtml($row['transaction_category']);
-                    $transaction_other_account = escapeHtml($row['transaction_other_account']);
-                    $transaction_amount = floatval($row['transaction_amount']);
-                    $transaction_balance = floatval($row['transaction_balance']);
-                    $transaction_currency_code = escapeHtml($row['transaction_currency_code']);
-
-                    // Category cell display - transfers show the other account instead of a category
-                    if ($transaction_type == 'Transfer In') {
-                        $transaction_category_display = "<i class='fas fa-fw fa-arrow-left text-secondary me-1'></i>From $transaction_other_account";
-                    } elseif ($transaction_type == 'Transfer Out') {
-                        $transaction_category_display = "<i class='fas fa-fw fa-arrow-right text-secondary me-1'></i>To $transaction_other_account";
-                    } elseif ($transaction_type == 'Reimbursement') {
-                        $transaction_category_display = "<i class='fas fa-fw fa-hand-holding-usd text-secondary me-1'></i>To $transaction_other_account";
-                    } else {
-                        $transaction_category_display = $transaction_category;
-                    }
-
-                    // Badge color based on type
-                    if ($transaction_type == 'Revenue' || $transaction_type == 'Payment') {
-                        $transaction_badge_color = "success";
-                    } elseif ($transaction_type == 'Expense') {
-                        $transaction_badge_color = "danger";
-                    } else {
-                        $transaction_badge_color = "secondary";
-                    }
-
-                    // Amount text color
-                    if ($transaction_amount < 0) {
-                        $transaction_amount_color = "text-danger";
-                    } else {
-                        $transaction_amount_color = "text-success";
-                    }
-
-                    // Balance text color
-                    if ($transaction_balance < 0) {
-                        $transaction_balance_color = "text-danger";
-                    } else {
-                        $transaction_balance_color = "";
-                    }
-
-                    // Route the date link to the right edit modal based on type
-                    if ($transaction_type == 'Transfer In' || $transaction_type == 'Transfer Out') {
-                        $transaction_modal_url = "modals/transfer/transfer_edit.php?id=$transaction_transfer_id";
-                    } elseif ($transaction_type == 'Expense') {
-                        $transaction_modal_url = "modals/expense/expense.php?id=$transaction_id";
-                    } elseif ($transaction_type == 'Reimbursement') {
-                        $transaction_modal_url = "modals/expense/expense_reimbursement.php?id=$transaction_id";
-                    } elseif ($transaction_type == 'Revenue') {
-                        $transaction_modal_url = "modals/revenue/revenue.php?id=$transaction_id";
-                    } elseif ($transaction_type == 'Payment') {
-                        $transaction_modal_url = "modals/payment/payment.php?id=$transaction_id";
-                    } else {
-                        $transaction_modal_url = "";
-                    }
-
-                    ?>
-
-                    <tr>
-                        <td class="ps-3">
-                            <a class="text-bold ajax-modal" href="#"
-                                data-modal-size="lg"
-                                data-modal-url="<?= $transaction_modal_url ?>">
-                                <?= $transaction_date ?>
-                            </a>
-                        </td>
-                        <td><span class="badge text-bg-<?= $transaction_badge_color ?>"><?= $transaction_type ?></span></td>
-                        <td>
-                            <?= $transaction_category_display ?>
-                            <div class="text-secondary"><small><?= truncate($transaction_description, 60) ?></small></div>
-                        </td>
-                        <td class="text-end font-monospace <?= $transaction_amount_color ?>"><?= numfmt_format_currency($currency_format, $transaction_amount, $transaction_currency_code) ?></td>
-                        <?php if ($balance_visible) { ?>
-                        <td class="text-end font-monospace <?= $transaction_balance_color ?>"><?= numfmt_format_currency($currency_format, $transaction_balance, $transaction_currency_code) ?></td>
-                        <?php } ?>
-                    </tr>
-
-                    <?php
-                }
-                ?>
-
-                </tbody>
-            </table>
+        <div class="col-sm-6 col-xl-3">
+            <div class="itflow-billing-stat">
+                <div class="itflow-billing-stat-label"><i class="fas fa-credit-card me-1"></i>Paid onto cards</div>
+                <div class="itflow-billing-stat-value"><?= $money($moved['cards']) ?></div>
+                <div class="itflow-billing-stat-note"><?= $moved['card_count'] ? $moved['card_count'] . ' card payment' . ($moved['card_count'] === 1 ? '' : 's') : 'No card payments' ?></div>
+            </div>
         </div>
-        <?php require_once "../includes/filter_footer.php"; ?>
+        <div class="col-sm-6 col-xl-3">
+            <div class="itflow-billing-stat">
+                <div class="itflow-billing-stat-label"><i class="fas fa-globe me-1"></i>Paid out by processors</div>
+                <div class="itflow-billing-stat-value"><?= $money($moved['payouts']) ?></div>
+                <div class="itflow-billing-stat-note"><?= $moved['payout_count'] ? $moved['payout_count'] . ' payout' . ($moved['payout_count'] === 1 ? '' : 's') . ' of card payments' : 'No payouts' ?></div>
+            </div>
+        </div>
+    <?php } else { ?>
+    <div class="col-sm-6 col-xl-3">
+        <a class="itflow-billing-stat <?= $show === 'in' ? 'active' : '' ?>" href="<?= escapeHtml($filter_url(['show' => 'in'])) ?>">
+            <div class="itflow-billing-stat-label"><i class="fas fa-arrow-down me-1"></i>Money in</div>
+            <div class="itflow-billing-stat-value text-success-emphasis"><?= $money($total_in) ?></div>
+            <div class="itflow-billing-stat-note"><?= $dated ? escapeHtml(formatExportDateRange($dtf, $dtt)) : ($all ? 'All time' : 'Since it opened') ?><?= $all ? ' - transfers counted both ways' : '' ?></div>
+        </a>
+    </div>
+    <div class="col-sm-6 col-xl-3">
+        <a class="itflow-billing-stat <?= $show === 'out' ? 'active' : '' ?>" href="<?= escapeHtml($filter_url(['show' => 'out'])) ?>">
+            <div class="itflow-billing-stat-label"><i class="fas fa-arrow-up me-1"></i>Money out</div>
+            <div class="itflow-billing-stat-value"><?= $money($total_out) ?></div>
+            <div class="itflow-billing-stat-note"><?= $dated ? escapeHtml(formatExportDateRange($dtf, $dtt)) : ($all ? 'All time' : 'Since it opened') ?></div>
+        </a>
+    </div>
+    <div class="col-sm-6 col-xl-3">
+        <div class="itflow-billing-stat">
+            <div class="itflow-billing-stat-label"><i class="fas fa-balance-scale me-1"></i>Difference</div>
+            <div class="itflow-billing-stat-value <?= $total_in - $total_out < 0 ? 'text-danger-emphasis' : '' ?>"><?= $money($total_in - $total_out) ?></div>
+            <div class="itflow-billing-stat-note"><?= $account && $dated && $dtt !== '2099-12-31' ? 'Held ' . $money(accountBalance($account_filter, $dtt)) . ' at the end of ' . escapeHtml($dtt) : 'Money in less money out of what is listed' ?></div>
+        </div>
+    </div>
+    <?php } ?>
+</div>
 
+<div class="card">
+    <div class="card-header bg-dark py-2">
+        <h3 class="card-title mt-2 text-truncate">
+            <?php if ($account) { ?>
+                <i class="fas fa-fw <?= $types[$account['type']]['icon'] ?> me-2"></i><?= escapeHtml($account['account_name']) ?>
             <?php } else { ?>
-
-            <p class="text-secondary mb-0">Select an account above to view its transactions.</p>
-
+                <i class="fas fa-fw fa-list-alt me-2"></i><?= $show === 'transfers' ? 'Transfers' : 'Transactions' ?>
             <?php } ?>
-
+        </h3>
+        <div class="card-tools">
+            <div class="btn-group">
+                <?php if ($can_edit) { ?>
+                    <button type="button" class="btn btn-primary ajax-modal" data-modal-size="lg" data-modal-url="modals/transfer/transfer_add.php<?= $account ? ($is_card ? '?to=' : '?from=') . $account_filter : '' ?>">
+                        <i class="fas fa-<?= $is_card ? 'credit-card' : 'exchange-alt' ?> me-2"></i><?= $is_card ? 'Pay the Card' : 'New Transfer' ?>
+                    </button>
+                <?php } ?>
+                <button type="button" class="btn <?= $can_edit ? 'btn-primary dropdown-toggle-split' : 'btn-light' ?> dropdown-toggle" data-bs-toggle="dropdown" aria-label="More"><?= $can_edit ? '' : '<i class="fas fa-ellipsis-h"></i>' ?></button>
+                <div class="dropdown-menu dropdown-menu-end">
+                    <a class="dropdown-item ajax-modal" href="#"
+                        data-modal-url="<?= buildExportModalUrl('modals/transaction/transaction_export.php', ['account', 'show', 'kind', 'type', 'category', 'client', 'method', 'payment_method', 'amount_min', 'amount_max', 'q'], ['dtf' => $dtf, 'dtt' => $dtt]) ?>">
+                        <i class="fa fa-fw fa-download text-secondary me-2"></i>Export
+                    </a>
+                    <?php if ($account && $can_edit) { ?>
+                        <a class="dropdown-item ajax-modal" href="#" data-modal-size="lg" data-modal-url="modals/account/account_edit.php?id=<?= $account_filter ?>"><i class="fa fa-fw fa-edit text-secondary me-2"></i>Edit Account</a>
+                    <?php } ?>
+                    <?php if ($can_edit) { ?>
+                        <div class="dropdown-divider"></div>
+                        <a class="dropdown-item" href="expense_import.php"><i class="fa fa-fw fa-file-import text-secondary me-2"></i>Import Statement - expenses</a>
+                        <a class="dropdown-item" href="income_import.php"><i class="fa fa-fw fa-file-import text-secondary me-2"></i>Import Deposits - income</a>
+                    <?php } ?>
+                    <div class="dropdown-divider"></div>
+                    <a class="dropdown-item" href="accounts.php"><i class="fa fa-fw fa-piggy-bank text-secondary me-2"></i>Accounts</a>
+                </div>
+            </div>
+        </div>
     </div>
 
-<?php
-require_once "../includes/footer.php";
\ No newline at end of file
+    <div class="card-header py-3">
+        <form autocomplete="off">
+            <input type="hidden" name="show" value="<?= escapeHtml($show) ?>">
+            <div class="row g-2 align-items-center">
+                <div class="col-lg-3 col-md-6">
+                    <div class="input-group">
+                        <span class="input-group-text"><i class="fa fa-fw fa-piggy-bank"></i></span>
+                        <select class="form-select select2" name="account" onchange="this.form.submit()" aria-label="Account">
+                            <option value="">- Every account -</option>
+                            <?php foreach ($open_accounts + ($account && $account['account_archived_at'] ? [$account_filter => $account] : []) as $id => $option) { ?>
+                                <option value="<?= $id ?>" <?= $account_filter === $id ? 'selected' : '' ?> data-icon="fas <?= $types[$option['type']]['icon'] ?>" data-description="<?= escapeHtml(accountBalanceText($option)) ?>"><?= escapeHtml($option['account_name']) ?></option>
+                            <?php } ?>
+                        </select>
+                    </div>
+                </div>
+                <div class="col-lg-3 col-md-6">
+                    <div class="input-group">
+                        <input type="search" class="form-control" name="q" value="<?php if (isset($q)) { echo stripslashes(escapeHtml($q)); } ?>" placeholder="Search transactions" title="Who or what, description, reference, amount, category, client, account">
+                        <button class="btn btn-outline-secondary <?= $more_filters ? 'active' : '' ?>" title="More filters" type="button" data-bs-toggle="collapse" data-bs-target="#ledgerMoreFilters"><i class="fas fa-filter"></i></button>
+                        <button class="btn btn-dark" title="Search"><i class="fa fa-search"></i></button>
+                    </div>
+                </div>
+                <div class="col-lg-2 col-md-4">
+                    <input type="text" id="dateFilter" class="form-control" autocomplete="off" title="Date" aria-label="Date">
+                    <input type="hidden" name="canned_date" id="canned_date" value="<?= escapeHtml($_GET['canned_date'] ?? '') ?>">
+                    <input type="hidden" name="dtf" id="dtf" value="<?= escapeHtml($dtf ?? '') ?>">
+                    <input type="hidden" name="dtt" id="dtt" value="<?= escapeHtml($dtt ?? '') ?>">
+                </div>
+                <div class="col-lg-2 col-md-4">
+                    <select class="form-select select2" name="category" onchange="this.form.submit()" aria-label="Category">
+                        <option value="">- Any category -</option>
+                        <?php
+                        $sql_filter = mysqli_query($mysqli, "SELECT category_id, category_name, category_type, category_color, category_icon FROM categories
+                            WHERE category_type IN ('Income', 'Expense') AND category_name <> 'Account Transfer' AND (category_archived_at IS NULL OR category_id = $category_filter)
+                            ORDER BY category_type DESC, category_name ASC");
+                        while ($row = mysqli_fetch_assoc($sql_filter)) {
+                            $option_id = intval($row['category_id']); ?>
+                            <option <?= $category_filter === $option_id ? 'selected' : '' ?> value="<?= $option_id ?>"<?= selectOptionColor($row['category_color'] ?? '', $row['category_icon'] ?? '') ?>><?= escapeHtml($row['category_name']) ?> (<?= $row['category_type'] === 'Income' ? 'in' : 'out' ?>)</option>
+                        <?php } ?>
+                    </select>
+                </div>
+                <div class="col-lg-2 col-md-4">
+                    <select class="form-select select2" name="client" onchange="this.form.submit()" aria-label="Client">
+                        <option value="">- Any client -</option>
+                        <?php
+                        $sql_filter = mysqli_query($mysqli, "SELECT client_id, client_name, client_abbreviation FROM clients
+                            WHERE (client_archived_at IS NULL OR client_id = $client_filter) " . clientScopeSql('clients.client_id') . " ORDER BY client_name ASC");
+                        while ($row = mysqli_fetch_assoc($sql_filter)) {
+                            $option_id = intval($row['client_id']); ?>
+                            <option <?= $client_filter === $option_id ? 'selected' : '' ?> value="<?= $option_id ?>"<?= selectOptionClient($row['client_id'], $row['client_name'], $row['client_abbreviation'] ?? '') ?>><?= escapeHtml($row['client_name']) ?></option>
+                        <?php } ?>
+                    </select>
+                </div>
+            </div>
+            <div class="collapse <?= $more_filters ? 'show' : '' ?>" id="ledgerMoreFilters">
+                <div class="row g-2 mt-0">
+                    <div class="col-lg-3 col-md-6">
+                        <div class="input-group">
+                            <span class="input-group-text"><i class="fa fa-fw fa-shapes"></i></span>
+                            <select class="form-select select2" name="kind" onchange="this.form.submit()" aria-label="Kind">
+                                <option value="">- Any kind -</option>
+                                <?php foreach ($kinds as $key => $info) { ?>
+                                    <option value="<?= $key ?>" <?= $kind_filter === $key ? 'selected' : '' ?> data-icon="fas <?= $info['icon'] ?>"><?= escapeHtml($info['label']) ?></option>
+                                <?php } ?>
+                            </select>
+                        </div>
+                    </div>
+                    <div class="col-lg-3 col-md-6">
+                        <div class="input-group">
+                            <span class="input-group-text"><i class="fa fa-fw fa-credit-card"></i></span>
+                            <select class="form-select select2" name="method" onchange="this.form.submit()" aria-label="Paid by">
+                                <option value="">- Any payment method -</option>
+                                <?php foreach (paymentMethods() as $method) { ?>
+                                    <option <?= $method_filter === $method ? 'selected' : '' ?> value="<?= escapeHtml($method) ?>"><?= escapeHtml($method) ?></option>
+                                <?php } ?>
+                            </select>
+                        </div>
+                    </div>
+                    <div class="col-lg-3 col-md-6">
+                        <div class="input-group">
+                            <span class="input-group-text"><i class="fa fa-fw fa-dollar-sign"></i></span>
+                            <input type="number" step="0.01" min="0" class="form-control" name="amount_min" value="<?= escapeHtml($amount_min) ?>" placeholder="At least" aria-label="At least" onchange="this.form.submit()">
+                            <input type="number" step="0.01" min="0" class="form-control" name="amount_max" value="<?= escapeHtml($amount_max) ?>" placeholder="At most" aria-label="At most" onchange="this.form.submit()">
+                        </div>
+                    </div>
+                </div>
+            </div>
+        </form>
+        <!-- Cut the list - counted over what the filters above leave -->
+        <nav class="nav nav-pills itflow-asset-tabs mt-2 flex-nowrap overflow-auto">
+            <?php foreach ($shows as $key => $s) { ?>
+                <a class="nav-link text-nowrap <?= $show === $key ? 'active' : '' ?>" href="<?= escapeHtml($filter_url(['show' => $key])) ?>">
+                    <?php if (!empty($s['icon'])) { ?><i class="fas fa-fw <?= $s['icon'] ?> me-1"></i><?php } ?><?= $s['label'] ?>
+                    <span class="badge rounded-pill ms-1"><?= $counts[$key] ?></span>
+                </a>
+            <?php } ?>
+        </nav>
+    </div>
+
+    <div class="table-responsive">
+        <table class="table table-hover align-middle mb-0 itflow-billing-table">
+            <thead class="<?= $num_rows[0] ? '' : 'd-none' ?> text-nowrap table-light">
+            <tr>
+                <th><a class="text-reset text-decoration-none" href="?<?= $url_query_strings_sort ?>&sort=txn_date&order=<?= $disp ?>">Date <?php if ($sort == 'txn_date') { echo $order_icon; } ?></a></th>
+                <?php if ($all) { ?>
+                    <th><a class="text-reset text-decoration-none" href="?<?= $url_query_strings_sort ?>&sort=account_name&order=<?= $disp ?>">Account <?php if ($sort == 'account_name') { echo $order_icon; } ?></a></th>
+                <?php } ?>
+                <th><a class="text-reset text-decoration-none" href="?<?= $url_query_strings_sort ?>&sort=txn_what&order=<?= $disp ?>">Who or what <?php if ($sort == 'txn_what') { echo $order_icon; } ?></a></th>
+                <th><a class="text-reset text-decoration-none" href="?<?= $url_query_strings_sort ?>&sort=category_name&order=<?= $disp ?>">Category <?php if ($sort == 'category_name') { echo $order_icon; } ?></a></th>
+                <th><a class="text-reset text-decoration-none" href="?<?= $url_query_strings_sort ?>&sort=client_name&order=<?= $disp ?>">Client <?php if ($sort == 'client_name') { echo $order_icon; } ?></a></th>
+                <th class="text-end"><a class="text-reset text-decoration-none" href="?<?= $url_query_strings_sort ?>&sort=txn_amount&order=<?= $disp ?>">In <?php if ($sort == 'txn_amount') { echo $order_icon; } ?></a></th>
+                <th class="text-end">Out</th>
+                <?php if ($balance_visible) { ?>
+                    <th class="text-end" title="What it held after the line">Balance</th>
+                <?php } ?>
+            </tr>
+            </thead>
+            <tbody>
+            <?php foreach ($rows as $row) {
+                $kind = $row['txn_kind'];
+                $info = $kinds[$kind];
+                $amount = floatval($row['txn_amount']);
+                $row_currency = (string) ($row['txn_currency'] ?: $row['account_currency_code']);
+                $transfer = in_array($kind, ['transfer_in', 'transfer_out'], true);
+                $what = trim((string) $row['txn_what']);
+                $description = trim(strtok((string) $row['txn_description'], "\n"));
+                if ($transfer) {
+                    $what = $kind === 'transfer_in' ? 'From ' . ($row['other_account_name'] ?: 'an account since deleted') : (accountType(['account_type' => $row['other_account_type'], 'account_name' => $row['other_account_name']]) === 3 ? 'Paid ' : 'To ') . ($row['other_account_name'] ?: 'an account since deleted');
+                } elseif ($kind === 'payment') {
+                    $what = $what !== '' ? 'Payment on ' . $what : 'A payment';
+                } elseif ($kind === 'reimbursement') {
+                    $what = 'Paid back ' . ($what ?: 'an agent');
+                } elseif ($what === '') {
+                    $what = $description !== '' ? $description : $info['label'];
+                    $description = '';
+                }
+                $meta = array_filter([(string) $row['txn_method'], $row['txn_reference'] ? '#' . $row['txn_reference'] : '']);
+                ?>
+                <tr>
+                    <td class="text-nowrap"><a class="fw-semibold ajax-modal" href="#" data-modal-size="lg" data-modal-url="<?= escapeHtml(accountLedgerModal($row)) ?>"><?= escapeHtml($row['txn_date']) ?></a></td>
+                    <?php if ($all) { ?>
+                        <td class="text-nowrap small">
+                            <a class="text-reset" href="<?= escapeHtml($filter_url(['account' => intval($row['txn_account_id'])])) ?>" title="Its transactions"><i class="fas fa-fw <?= $types[accountType($row)]['icon'] ?> text-body-secondary me-1"></i><?= escapeHtml($row['account_name']) ?></a>
+                        </td>
+                    <?php } ?>
+                    <td class="itflow-ledger-what">
+                        <div class="text-truncate"><i class="fas fa-fw <?= $info['icon'] ?> text-body-secondary me-1" title="<?= escapeHtml($info['label']) ?>"></i><?= escapeHtml($what) ?><?php if ($description !== '' && $description !== $what) { ?><span class="text-body-secondary"> - <?= escapeHtml($description) ?></span><?php } ?></div>
+                        <div class="small text-body-secondary text-truncate">
+                            <?= escapeHtml($info['label']) ?><?= $meta ? ' &middot; ' . escapeHtml(implode(' · ', $meta)) : '' ?>
+                            <?php if (intval($row['txn_imported'])) { ?><span class="ms-1" title="Brought in from a bank or card statement"><i class="fas fa-file-import"></i></span><?php } ?>
+                        </div>
+                    </td>
+                    <td>
+                        <?php if ($transfer) { ?>
+                            <span class="small text-body-secondary" title="Money moved between your accounts - not income or spending">Transfer</span>
+                        <?php } elseif (intval($row['txn_category_id']) && $row['category_name'] !== null) { ?>
+                            <div class="text-truncate" style="max-width: 11rem;" title="<?= escapeHtml($row['category_name']) ?>"><?= expenseCategoryDot($row['category_color']) ?><?= escapeHtml($row['category_name']) ?></div>
+                        <?php } else { ?>
+                            <span class="text-body-secondary">-</span>
+                        <?php } ?>
+                    </td>
+                    <td>
+                        <?php if (intval($row['txn_client_id']) && $row['client_name'] !== null) { ?>
+                            <div class="text-truncate" style="max-width: 11rem;"><a class="text-reset" href="<?= escapeHtml($filter_url(['client' => intval($row['txn_client_id'])])) ?>"><?= escapeHtml($row['client_name']) ?></a></div>
+                        <?php } else { ?>
+                            <span class="text-body-secondary">-</span>
+                        <?php } ?>
+                    </td>
+                    <td class="text-end text-nowrap itflow-money text-success-emphasis fw-semibold"><?= $amount > 0 ? $money($amount, $row_currency) : '' ?></td>
+                    <td class="text-end text-nowrap itflow-money fw-semibold"><?= $amount < 0 ? $money(-$amount, $row_currency) : '' ?></td>
+                    <?php if ($balance_visible) {
+                        $balance = floatval($row['txn_balance']); ?>
+                        <td class="text-end text-nowrap itflow-money <?= $balance < 0 ? ($is_card ? 'text-warning-emphasis' : 'text-danger-emphasis') : 'text-body-secondary' ?>"><?= $money($balance, $row_currency) ?></td>
+                    <?php } ?>
+                </tr>
+            <?php } ?>
+            </tbody>
+            <?php if ($num_rows[0]) { ?>
+                <tfoot>
+                <tr class="table-light">
+                    <td colspan="<?= 4 + ($all ? 1 : 0) ?>" class="text-body-secondary small">
+                        <?= intval($num_rows[0]) ?> line<?= intval($num_rows[0]) === 1 ? '' : 's' ?><?= $num_rows[0] > count($rows) ? ' - the totals are for all of them, not just this page' : '' ?>
+                    </td>
+                    <td class="text-end fw-semibold text-nowrap itflow-money text-success-emphasis"><?= $money($total_in) ?></td>
+                    <td class="text-end fw-semibold text-nowrap itflow-money"><?= $money($total_out) ?></td>
+                    <?php if ($balance_visible) { ?><td></td><?php } ?>
+                </tr>
+                </tfoot>
+            <?php } ?>
+        </table>
+    </div>
+    <?php if (!$num_rows[0]) { ?>
+        <div class="itflow-asset-empty">
+            <i class="fas fa-<?= $show === 'transfers' ? 'exchange-alt' : 'list-alt' ?> fa-2x mb-2 opacity-50"></i>
+            <div><?= $any_filter ? 'Nothing matches.' : ($account ? 'Nothing on ' . escapeHtml($account['account_name']) . ' yet.' : 'Nothing recorded yet.') ?></div>
+        </div>
+    <?php } ?>
+    <?php require_once "../includes/filter_footer.php"; ?>
+</div>
+
+<?php require_once "../includes/footer.php";
diff --git a/agent/transfers.php b/agent/transfers.php
index 66bb90374..6527e8151 100644
--- a/agent/transfers.php
+++ b/agent/transfers.php
@@ -1,249 +1,19 @@
 <?php
 
-$sort = "transfer_date";
-$order = "DESC";
+/*
+ * Transfers are the Transfers pill of Transactions now (agent/transactions.php)
+ * - across every account, or one. Old links land there, with their filters.
+ */
 
-require_once "includes/inc_all.php";
-
-// Perms
-enforceUserPermission('module_financial');
-
-// Account Transfer From Filter
-if (isset($_GET['account_from']) & !empty($_GET['account_from'])) {
-    $account_from_query = 'AND (expense_account_id = ' . intval($_GET['account_from']) . ')';
-    $account_from_filter = intval($_GET['account_from']);
-} else {
-    // Default - any
-    $account_from_query = '';
-    $account_from_filter = '';
+$params = ['show' => 'transfers'];
+$account = intval($_GET['account_from'] ?? 0) ?: intval($_GET['account_to'] ?? 0);
+if ($account) {
+    $params['account'] = $account;
 }
-
-// Account Transfer To Filter
-if (isset($_GET['account_to']) & !empty($_GET['account_to'])) {
-    $account_to_query = 'AND (revenue_account_id = ' . intval($_GET['account_to']) . ')';
-    $account_to_filter = intval($_GET['account_to']);
-} else {
-    // Default - any
-    $account_to_query = '';
-    $account_to_filter = '';
+foreach (['q', 'canned_date', 'dtf', 'dtt'] as $key) {
+    if (isset($_GET[$key]) && $_GET[$key] !== '') {
+        $params[$key] = (string) $_GET[$key];
+    }
 }
-
-$sql = mysqli_query(
-    $mysqli,
-    "SELECT SQL_CALC_FOUND_ROWS transfer_created_at, expense_date AS transfer_date, expense_amount AS transfer_amount, expense_account_id AS transfer_account_from, revenue_account_id AS transfer_account_to, transfer_expense_id, transfer_revenue_id , transfer_id, transfer_method, transfer_notes FROM transfers, expenses, revenues
-    WHERE transfer_expense_id = expense_id
-    AND transfer_revenue_id = revenue_id
-    $account_from_query
-    $account_to_query
-    AND DATE(expense_date) BETWEEN '$dtf' AND '$dtt'
-    AND (transfer_notes LIKE '%$q%' OR transfer_method LIKE '%$q%')
-    ORDER BY $sort $order LIMIT $record_from, $record_to"
-);
-
-$num_rows = mysqli_fetch_row(mysqli_query($mysqli, "SELECT FOUND_ROWS()"));
-
-?>
-
-    <div class="card">
-        <div class="card-header bg-dark py-2">
-            <h3 class="card-title mt-2"><i class="fas fa-fw fa-exchange-alt me-2"></i>Transfers</h3>
-            <div class="card-tools">
-                <button type="button" class="btn btn-primary ajax-modal" data-modal-url="modals/transfer/transfer_add.php"><i class="fas fa-plus me-2"></i>New Transfer</button>
-            </div>
-        </div>
-
-        <div class="card-header py-3">
-            <form autocomplete="off">
-                <div class="row g-2 align-items-end">
-                    <div class="col-sm-4">
-                        <div class="input-group">
-                            <input type="search" class="form-control" name="q" value="<?php if (isset($q)) { echo stripslashes(escapeHtml($q)); } ?>" placeholder="Search Transfers">
-                                <button class="btn btn-secondary" title="More filters" type="button" data-bs-toggle="collapse" data-bs-target="#advancedFilter"><i class="fas fa-filter"></i></button>
-                                <button class="btn btn-primary" title="Search"><i class="fa fa-search"></i></button>
-                        </div>
-                    </div>
-                </div>
-                <div class="collapse mt-3 <?php if (isset($_GET['dtf']) && $_GET['dtf'] !== '1970-01-01' || $account_from_filter || $account_to_filter ) { echo"show"; } ?>" id="advancedFilter">
-                    <div class="row g-3">
-                        <div class="col-md-3">
-                            <div>
-                                <label class="form-label">Date range</label>
-                                <input type="text" id="dateFilter" class="form-control" autocomplete="off">
-                                <input type="hidden" name="canned_date" id="canned_date" value="<?= escapeHtml($_GET['canned_date']) ?? '' ?>">
-                                <input type="hidden" name="dtf" id="dtf" value="<?= escapeHtml($dtf ?? '') ?>">
-                                <input type="hidden" name="dtt" id="dtt" value="<?= escapeHtml($dtt ?? '') ?>">
-                            </div>
-                        </div>
-                        <div class="col-sm-2">
-                            <div>
-                                <label class="form-label">Account From</label>
-                                <select class="form-select select2" name="account_from" onchange="this.form.submit()">
-                                    <option value="">- All Accounts -</option>
-
-                                    <?php
-                                    $sql_accounts_from_filter = mysqli_query($mysqli, "SELECT account_id, account_name FROM accounts WHERE EXISTS (SELECT 1 FROM expenses WHERE expense_account_id = account_id) ORDER BY account_name ASC");
-                                    while ($row = mysqli_fetch_assoc($sql_accounts_from_filter)) {
-                                        $account_id = intval($row['account_id']);
-                                        $account_name = escapeHtml($row['account_name']);
-                                    ?>
-                                        <option <?php if ($account_from_filter == $account_id) { echo "selected"; } ?> value="<?= $account_id ?>"><?= $account_name ?></option>
-                                    <?php
-                                    }
-                                    ?>
-
-                                </select>
-                            </div>
-                        </div>
-                        <div class="col-sm-2">
-                            <div>
-                                <label class="form-label">Account To</label>
-                                <select class="form-select select2" name="account_to" onchange="this.form.submit()">
-                                    <option value="">- All Accounts -</option>
-
-                                    <?php
-                                    $sql_accounts_to_filter = mysqli_query($mysqli, "SELECT account_id, account_name FROM accounts WHERE EXISTS (SELECT 1 FROM revenues WHERE revenue_account_id = account_id) ORDER BY account_name ASC");
-                                    while ($row = mysqli_fetch_assoc($sql_accounts_to_filter)) {
-                                        $account_id = intval($row['account_id']);
-                                        $account_name = escapeHtml($row['account_name']);
-                                    ?>
-                                        <option <?php if ($account_to_filter == $account_id) { echo "selected"; } ?> value="<?= $account_id ?>"><?= $account_name ?></option>
-                                    <?php
-                                    }
-                                    ?>
-
-                                </select>
-                            </div>
-                        </div>
-                    </div>
-                </div>
-            </form>
-        </div>
-        <div class="table-responsive">
-            <table class="table table-striped table-borderless table-hover mb-0">
-                <thead class="text-dark <?php if ($num_rows[0] == 0) { echo "d-none"; } ?> text-nowrap">
-                <tr>
-                    <th class="ps-3">
-                        <a class="text-dark" href="?<?= $url_query_strings_sort ?>&sort=transfer_date&order=<?= $disp ?>">
-                            Date <?php if ($sort == 'transfer_date') { echo $order_icon; } ?>
-                        </a>
-                    </th>
-                    <th>
-                        <a class="text-dark" href="?<?= $url_query_strings_sort ?>&sort=transfer_account_from&order=<?= $disp ?>">
-                            From Account <?php if ($sort == 'transfer_account_from') { echo $order_icon; } ?>
-                        </a>
-                    </th>
-                    <th>
-                        <a class="text-dark" href="?<?= $url_query_strings_sort ?>&sort=transfer_account_to&order=<?= $disp ?>">
-                            To Account <?php if ($sort == 'transfer_account_to') { echo $order_icon; } ?>
-                        </a>
-                    </th>
-                    <th>
-                        <a class="text-dark" href="?<?= $url_query_strings_sort ?>&sort=transfer_method&order=<?= $disp ?>">
-                            Method <?php if ($sort == 'transfer_method') { echo $order_icon; } ?>
-                        </a>
-                    </th>
-                    <th>
-                        <a class="text-dark" href="?<?= $url_query_strings_sort ?>&sort=transfer_notes&order=<?= $disp ?>">
-                            Notes <?php if ($sort == 'transfer_notes') { echo $order_icon; } ?>
-                        </a>
-                    </th>
-                    <th class="text-end">
-                        <a class="text-dark" href="?<?= $url_query_strings_sort ?>&sort=transfer_amount&order=<?= $disp ?>">
-                            Amount <?php if ($sort == 'transfer_amount') { echo $order_icon; } ?>
-                        </a>
-                    </th>
-                    <th class="text-center">Action</th>
-                </tr>
-                </thead>
-                <tbody>
-                <?php
-
-                while ($row = mysqli_fetch_assoc($sql)) {
-                    $transfer_id = intval($row['transfer_id']);
-                    $transfer_date = escapeHtml($row['transfer_date']);
-                    $transfer_account_from = intval($row['transfer_account_from']);
-                    $transfer_account_to = intval($row['transfer_account_to']);
-                    $transfer_amount = floatval($row['transfer_amount']);
-                    $transfer_method = escapeHtml($row['transfer_method']);
-                    if($transfer_method) {
-                        $transfer_method_display = $transfer_method;
-                    } else {
-                        $transfer_method_display = "-";
-                    }
-                    $transfer_notes = escapeHtml($row['transfer_notes']);
-                    if(empty($transfer_notes)) {
-                        $transfer_notes_display = "-";
-                    } else {
-                        $transfer_notes_display = nl2br($transfer_notes);
-                    }
-                    $transfer_created_at = escapeHtml($row['transfer_created_at']);
-                    $expense_id = intval($row['transfer_expense_id']);
-                    $revenue_id = intval($row['transfer_revenue_id']);
-
-                    $sql_from = mysqli_query($mysqli, "SELECT account_archived_at, account_name FROM accounts WHERE account_id = $transfer_account_from");
-                    $row = mysqli_fetch_assoc($sql_from);
-                    $account_name_from = escapeHtml($row['account_name']);
-                    $account_from_archived_at = escapeHtml($row['account_archived_at']);
-                    if (empty($account_from_archived_at)) {
-                        $account_from_archived_display = "";
-                    } else {
-                        $account_from_archived_display = "Archived - ";
-                    }
-
-                    $sql_to = mysqli_query($mysqli, "SELECT account_archived_at, account_name FROM accounts WHERE account_id = $transfer_account_to");
-                    $row = mysqli_fetch_assoc($sql_to);
-                    $account_name_to = escapeHtml($row['account_name']);
-                    $account_to_archived_at = escapeHtml($row['account_archived_at']);
-                    if (empty($account_to_archived_at)) {
-                        $account_to_archived_display = "";
-                    } else {
-                        $account_to_archived_display = "Archived - ";
-                    }
-
-                    ?>
-                    <tr>
-                        <td class="ps-3">
-                            <a class="text-dark ajax-modal" href="#"
-                                data-modal-url = "modals/transfer/transfer_edit.php?id=<?= $transfer_id ?>">
-                                <?= $transfer_date ?>
-                            </a>
-                        </td>
-                        <td><?= "$account_from_archived_display$account_name_from" ?></td>
-                        <td><?= "$account_to_archived_display$account_name_to" ?></td>
-                        <td><?= $transfer_method_display ?></td>
-                        <td><?= $transfer_notes_display ?></td>
-                        <td class="text-end font-monospace"><?= numfmt_format_currency($currency_format, $transfer_amount, $session_company_currency) ?></td>
-                        <td>
-                            <div class="dropdown dropstart text-center">
-                                <button class="btn btn-secondary btn-sm" title="More actions" type="button" data-bs-toggle="dropdown">
-                                    <i class="fas fa-ellipsis-h"></i>
-                                </button>
-                                <div class="dropdown-menu">
-                                    <a class="dropdown-item ajax-modal" href="#"
-                                        data-modal-url = "modals/transfer/transfer_edit.php?id=<?= $transfer_id ?>">
-                                        <i class="fas fa-fw fa-edit me-2"></i>Edit
-                                    </a>
-                                    <div class="dropdown-divider"></div>
-                                    <a class="dropdown-item text-danger text-bold confirm-link" href="post.php?delete_transfer=<?= $transfer_id ?>&csrf_token=<?= $_SESSION['csrf_token'] ?>">
-                                        <i class="fas fa-fw fa-trash me-2"></i>Delete
-                                    </a>
-                                </div>
-                            </div>
-                        </td>
-                    </tr>
-
-                    <?php
-
-                }
-
-                ?>
-
-                </tbody>
-            </table>
-        </div>
-        <?php require_once "../includes/filter_footer.php";
- ?>
-    </div>
-
-<?php
-require_once "../includes/footer.php";
+header('Location: transactions.php?' . http_build_query($params), true, 302);
+exit;
diff --git a/css/itflow_custom.css b/css/itflow_custom.css
index b5edf8057..1a937633b 100644
--- a/css/itflow_custom.css
+++ b/css/itflow_custom.css
@@ -6390,3 +6390,10 @@ a.itflow-billing-stat:hover {
 .itflow-import-invoices.is-invalid {
     border-color: var(--bs-form-invalid-border-color);
 }
+/* Accounts and their ledger - the account's name, and who or what each line is, take the room left and cut short (agent/accounts.php, agent/transactions.php) */
+.itflow-account-name,
+.itflow-ledger-what {
+    width: 100%;
+    max-width: 0;
+    min-width: 14rem;
+}
diff --git a/functions.php b/functions.php
index 2be3ce7c6..4928eebaf 100644
--- a/functions.php
+++ b/functions.php
@@ -58,3 +58,4 @@ require_once __DIR__ . '/functions/expense_import.php';
 require_once __DIR__ . '/functions/trips.php';
 require_once __DIR__ . '/functions/income.php';
 require_once __DIR__ . '/functions/income_import.php';
+require_once __DIR__ . '/functions/accounts.php';
diff --git a/functions/accounts.php b/functions/accounts.php
new file mode 100644
index 000000000..e039b000e
--- /dev/null
+++ b/functions/accounts.php
@@ -0,0 +1,627 @@
+<?php
+
+/*
+ * ITFlow - accounts, their ledger and transfers between them.
+ *
+ * An account is where money sits: a checking or savings account, a credit
+ * card, cash, or a payment processor holding card payments until it pays
+ * them out. Its balance is the opening balance, plus the payments and other
+ * income paid into it, less the expenses paid from it - one rule
+ * (accountBalanceSql()) for the accounts list, the ledger, the dashboard
+ * and every account picker. A credit card's balance runs below zero as it
+ * is spent on: that is what is owed on it.
+ *
+ * The ledger (accountLedgerSql()) is every line on an account, one kind
+ * each: a payment on an invoice, other income, an expense, a transfer in or
+ * out, and a reimbursement paid to an agent. A transfer is stored as an
+ * expense on the account it leaves and a revenue on the one it reaches,
+ * joined in transfers - neither is spending or income.
+ *
+ * Accounts are the company's own books, so they are not limited by client
+ * access; Financial access reads them, write access changes them and full
+ * access deletes.
+ */
+
+/** The kinds of account - id => label and icon. Stored in accounts.account_type. */
+function accountTypes() {
+    return [
+        1 => ['label' => 'Checking', 'icon' => 'fa-university'],
+        2 => ['label' => 'Savings', 'icon' => 'fa-piggy-bank'],
+        3 => ['label' => 'Credit card', 'icon' => 'fa-credit-card'],
+        4 => ['label' => 'Cash', 'icon' => 'fa-money-bill-wave'],
+        5 => ['label' => 'Payment processor', 'icon' => 'fa-globe'],
+        6 => ['label' => 'Other', 'icon' => 'fa-wallet'],
+    ];
+}
+
+/** What kind an account looks like from its name - for one with none set. */
+function accountTypeGuess($name) {
+    $name = mb_strtolower((string) $name);
+    if (preg_match('/saving|reserve/', $name)) {
+        return 2;
+    }
+    if (preg_match('/card|visa|amex|american express|mastercard|discover|credit/', $name)) {
+        return 3;
+    }
+    if (preg_match('/cash|petty/', $name)) {
+        return 4;
+    }
+    if (preg_match('/stripe|paypal|square|merchant|settlement|processor|gateway/', $name)) {
+        return 5;
+    }
+    return 1;
+}
+
+/** An account's kind - the one set, else as its name looks. */
+function accountType(array $row) {
+    $type = intval($row['account_type'] ?? 0);
+    return isset(accountTypes()[$type]) ? $type : accountTypeGuess($row['account_name'] ?? '');
+}
+
+/**
+ * SQL for an account's balance - $column is the account id. With $to_date,
+ * the balance at the end of that day.
+ */
+function accountBalanceSql($column = 'accounts.account_id', $to_date = null) {
+    $to = $to_date !== null && preg_match('/^\d{4}-\d{2}-\d{2}$/', $to_date) ? $to_date : null;
+    $date = function ($field) use ($to) {
+        return $to ? " AND $field <= '$to'" : '';
+    };
+    return "(SELECT opening_balance FROM accounts AS opening WHERE opening.account_id = $column)
+        + COALESCE((SELECT SUM(payment_amount) FROM payments WHERE payment_account_id = $column AND payment_archived_at IS NULL" . $date('payment_date') . "), 0)
+        + COALESCE((SELECT SUM(revenue_amount) FROM revenues WHERE revenue_account_id = $column AND revenue_archived_at IS NULL" . $date('revenue_date') . "), 0)
+        - COALESCE((SELECT SUM(expense_amount) FROM expenses WHERE expense_account_id = $column AND expense_archived_at IS NULL" . $date('expense_date') . "), 0)";
+}
+
+/** An account's balance, optionally at the end of a day. */
+function accountBalance($account_id, $to_date = null) {
+    global $mysqli;
+    $row = mysqli_fetch_row(mysqli_query($mysqli, "SELECT " . accountBalanceSql(intval($account_id), $to_date)));
+    return round(floatval($row[0] ?? 0), 2);
+}
+
+/**
+ * The accounts with what they hold - id => row with balance, month_in and
+ * month_out (this month, transfers included - it is that account's money),
+ * last_date (its latest line), line_count (how many), type (accountType()) and
+ * the defaults it is set as. $archived: false open ones, true archived,
+ * null both. $keep_id keeps one in either way.
+ */
+function accountsList($archived = false, $keep_id = 0) {
+    global $mysqli;
+    $month = date('Y-m-01');
+    $keep_id = intval($keep_id);
+    $where = $archived === null ? '1 = 1' : ($archived ? 'account_archived_at IS NOT NULL' : 'account_archived_at IS NULL');
+    $sql = mysqli_query($mysqli, "SELECT accounts.*,
+            opening_balance + COALESCE(p.total, 0) + COALESCE(r.total, 0) - COALESCE(e.total, 0) AS balance,
+            COALESCE(p.month, 0) + COALESCE(r.month, 0) AS month_in, COALESCE(e.month, 0) AS month_out,
+            GREATEST(COALESCE(p.last, '1000-01-01'), COALESCE(r.last, '1000-01-01'), COALESCE(e.last, '1000-01-01')) AS last_date,
+            COALESCE(p.n, 0) + COALESCE(r.n, 0) + COALESCE(e.n, 0) AS line_count
+        FROM accounts
+        LEFT JOIN (SELECT payment_account_id AS id, SUM(payment_amount) AS total, SUM(CASE WHEN payment_date >= '$month' THEN payment_amount ELSE 0 END) AS month,
+            MAX(payment_date) AS last, COUNT(*) AS n FROM payments WHERE payment_archived_at IS NULL GROUP BY payment_account_id) AS p ON p.id = account_id
+        LEFT JOIN (SELECT revenue_account_id AS id, SUM(revenue_amount) AS total, SUM(CASE WHEN revenue_date >= '$month' THEN revenue_amount ELSE 0 END) AS month,
+            MAX(revenue_date) AS last, COUNT(*) AS n FROM revenues WHERE revenue_archived_at IS NULL GROUP BY revenue_account_id) AS r ON r.id = account_id
+        LEFT JOIN (SELECT expense_account_id AS id, SUM(expense_amount) AS total, SUM(CASE WHEN expense_date >= '$month' THEN expense_amount ELSE 0 END) AS month,
+            MAX(expense_date) AS last, COUNT(*) AS n FROM expenses WHERE expense_archived_at IS NULL GROUP BY expense_account_id) AS e ON e.id = account_id
+        WHERE ($where OR account_id = $keep_id)
+        ORDER BY account_name ASC");
+    $defaults = accountDefaults();
+    $accounts = [];
+    while ($row = mysqli_fetch_assoc($sql)) {
+        $id = intval($row['account_id']);
+        $row['type'] = accountType($row);
+        $row['balance'] = round(floatval($row['balance']), 2);
+        $row['month_in'] = round(floatval($row['month_in']), 2);
+        $row['month_out'] = round(floatval($row['month_out']), 2);
+        $row['last_date'] = $row['last_date'] === '1000-01-01' ? null : $row['last_date'];
+        $row['line_count'] = intval($row['line_count']);
+        $row['defaults'] = $defaults[$id] ?? [];
+        $accounts[$id] = $row;
+    }
+    return $accounts;
+}
+
+/** One account with what it holds (accountsList()'s row), or null. */
+function accountRow($account_id) {
+    $account_id = intval($account_id);
+    if (!$account_id) {
+        return null;
+    }
+    $accounts = accountsList(null, $account_id);
+    return $accounts[$account_id] ?? null;
+}
+
+/** What each account is set as - id => list of what: payments, expenses, transfers out and in (Admin > Settings > Defaults), and online payments (a payment provider's). */
+function accountDefaults() {
+    global $mysqli, $config_default_payment_account, $config_default_expense_account, $config_default_transfer_from_account, $config_default_transfer_to_account;
+    $defaults = [];
+    foreach ([
+        [$config_default_payment_account, 'Payments go in'],
+        [$config_default_expense_account, 'Expenses paid from'],
+        [$config_default_transfer_from_account, 'Transfers from'],
+        [$config_default_transfer_to_account, 'Transfers to'],
+    ] as [$id, $label]) {
+        if (intval($id)) {
+            $defaults[intval($id)][] = $label;
+        }
+    }
+    $sql = mysqli_query($mysqli, "SELECT payment_provider_account, payment_provider_name FROM payment_providers WHERE payment_provider_active = 1 AND payment_provider_account > 0");
+    while ($row = mysqli_fetch_row($sql)) {
+        $defaults[intval($row[0])][] = $row[1] . ' payments';
+    }
+    return $defaults;
+}
+
+/** An account's balance as it reads - "owed" for a credit card below zero. */
+function accountBalanceText(array $account) {
+    $balance = floatval($account['balance']);
+    if (accountType($account) === 3 && $balance < 0) {
+        return billingMoney(-$balance, $account['account_currency_code']) . ' owed';
+    }
+    return billingMoney($balance, $account['account_currency_code']);
+}
+
+/**
+ * The totals across the open accounts - cash (what the accounts other than
+ * cards hold), owed (what is owed on cards), and what came in and went out
+ * this month and last month to the same day, leaving out money moved between
+ * the accounts.
+ */
+function accountsStats(array $accounts) {
+    global $mysqli;
+    $cash = 0.0;
+    $owed = 0.0;
+    foreach ($accounts as $account) {
+        if ($account['type'] === 3) {
+            $owed += $account['balance'] < 0 ? -$account['balance'] : 0;
+        } else {
+            $cash += $account['balance'];
+        }
+    }
+    $month_start = date('Y-m-01');
+    $today = date('Y-m-d');
+    $last_start = date('Y-m-01', strtotime('first day of last month'));
+    $last_to = date('Y-m-d', min(strtotime(date('Y-m-t', strtotime($last_start))), strtotime($last_start . ' +' . (intval(date('j')) - 1) . ' days')));
+    $flow = function ($from, $to) use ($mysqli) {
+        $in = mysqli_fetch_row(mysqli_query($mysqli, "SELECT COALESCE((SELECT SUM(payment_amount) FROM payments WHERE payment_archived_at IS NULL AND payment_date BETWEEN '$from' AND '$to'), 0)
+            + COALESCE((SELECT SUM(revenue_amount) FROM revenues WHERE revenue_archived_at IS NULL AND revenue_date BETWEEN '$from' AND '$to' AND " . incomeRevenueSql('revenues.revenue_id') . "), 0)"));
+        $out = mysqli_fetch_row(mysqli_query($mysqli, "SELECT COALESCE(SUM(expense_amount), 0) FROM expenses WHERE expense_archived_at IS NULL AND expense_account_id > 0
+            AND expense_date BETWEEN '$from' AND '$to' AND NOT EXISTS (SELECT 1 FROM transfers WHERE transfer_expense_id = expense_id)"));
+        return [round(floatval($in[0]), 2), round(floatval($out[0]), 2)];
+    };
+    [$in, $out] = $flow($month_start, $today);
+    [$last_in, $last_out] = $flow($last_start, $last_to);
+    return ['cash' => round($cash, 2), 'owed' => round($owed, 2), 'in' => $in, 'out' => $out, 'last_in' => $last_in, 'last_out' => $last_out,
+        'month_start' => $month_start, 'last_start' => $last_start];
+}
+
+/** Does anything sit on an account - a payment, income, an expense, a transfer, a recurring expense, a payment provider or a reimbursement? */
+function accountInUse($account_id) {
+    global $mysqli;
+    $id = intval($account_id);
+    $row = mysqli_fetch_row(mysqli_query($mysqli, "SELECT
+        EXISTS (SELECT 1 FROM payments WHERE payment_account_id = $id)
+        OR EXISTS (SELECT 1 FROM revenues WHERE revenue_account_id = $id)
+        OR EXISTS (SELECT 1 FROM expenses WHERE expense_account_id = $id)
+        OR EXISTS (SELECT 1 FROM recurring_expenses WHERE recurring_expense_account_id = $id)
+        OR EXISTS (SELECT 1 FROM payment_providers WHERE payment_provider_account = $id)
+        OR EXISTS (SELECT 1 FROM reimbursements WHERE reimbursement_account_id = $id)"));
+    return intval($row[0]) === 1;
+}
+
+/**
+ * The one path that writes an account from its form - New and Edit. $in:
+ * name, type, currency (only while nothing is on it), opening_balance,
+ * description and notes. Returns the account id, or 0 with $error.
+ */
+function accountSave(array $in, $account_id = 0, &$error = '') {
+    global $mysqli, $currencies_array, $session_company_currency;
+    $error = '';
+    $account_id = intval($account_id);
+    $existing = $account_id ? accountRow($account_id) : null;
+    if ($account_id && !$existing) {
+        $error = 'That account no longer exists';
+        return 0;
+    }
+    $name = mb_substr(trim((string) ($in['name'] ?? '')), 0, 200);
+    if ($name === '') {
+        $error = 'Name the account';
+        return 0;
+    }
+    $duplicate = mysqli_fetch_row(mysqli_query($mysqli, "SELECT account_id FROM accounts WHERE account_name = '" . escapeSql($name) . "' AND account_id <> $account_id AND account_archived_at IS NULL LIMIT 1"));
+    if ($duplicate) {
+        $error = "There's an account called $name already";
+        return 0;
+    }
+    $type = intval($in['type'] ?? 0);
+    if (!isset(accountTypes()[$type])) {
+        $error = 'Pick what kind of account it is';
+        return 0;
+    }
+    $opening = billingNumberInput($in['opening_balance'] ?? '0');
+    if ($opening === null || abs($opening) >= 1e12) {
+        $error = 'Enter the opening balance - 0.00 for none';
+        return 0;
+    }
+    $currency = strtoupper(trim((string) ($in['currency'] ?? '')));
+    $locked = $existing && accountInUse($account_id);
+    if ($locked) {
+        $currency = (string) $existing['account_currency_code'];
+    } elseif (!isset($currencies_array[$currency])) {
+        $error = 'Pick the currency';
+        return 0;
+    }
+    $description = mb_substr(trim((string) ($in['description'] ?? '')), 0, 250);
+    $notes = trim(str_replace("\r\n", "\n", (string) ($in['notes'] ?? '')));
+
+    $set = "account_name = '" . escapeSql($name) . "', account_type = $type, opening_balance = " . number_format($opening, 2, '.', '') . ",
+        account_currency_code = '" . escapeSql($currency ?: $session_company_currency) . "', account_description = " . ($description === '' ? 'NULL' : "'" . escapeSql($description) . "'") . ",
+        account_notes = " . ($notes === '' ? 'NULL' : "'" . escapeSql($notes) . "'");
+    if ($existing) {
+        mysqli_query($mysqli, "UPDATE accounts SET $set WHERE account_id = $account_id");
+        return $account_id;
+    }
+    mysqli_query($mysqli, "INSERT INTO accounts SET $set");
+    return mysqli_insert_id($mysqli);
+}
+
+/** Archive an account - once nothing is left in it, and when online payments don't go into it. The row, or null with $error. */
+function accountArchive($account_id, &$error = '') {
+    global $mysqli;
+    $row = accountRow($account_id);
+    if (!$row || $row['account_archived_at']) {
+        $error = $row ? 'That account is archived already' : 'That account no longer exists';
+        return null;
+    }
+    if (abs($row['balance']) >= 0.005) {
+        $error = $row['account_name'] . ' still holds ' . accountBalanceText($row) . ' - move it to another account first';
+        return null;
+    }
+    if (mysqli_num_rows(mysqli_query($mysqli, "SELECT 1 FROM payment_providers WHERE payment_provider_active = 1 AND payment_provider_account = " . intval($row['account_id'])))) {
+        $error = 'Online payments go into ' . $row['account_name'] . ' - pick another account for them in Admin > Settings > Online Payment first';
+        return null;
+    }
+    mysqli_query($mysqli, "UPDATE accounts SET account_archived_at = NOW() WHERE account_id = " . intval($row['account_id']));
+    return $row;
+}
+
+/** Bring an archived account back. The row, or null with $error. */
+function accountRestore($account_id, &$error = '') {
+    global $mysqli;
+    $row = accountRow($account_id);
+    if (!$row || !$row['account_archived_at']) {
+        $error = $row ? "That account isn't archived" : 'That account no longer exists';
+        return null;
+    }
+    mysqli_query($mysqli, "UPDATE accounts SET account_archived_at = NULL WHERE account_id = " . intval($row['account_id']));
+    return $row;
+}
+
+/** Delete an account nothing has ever been on - it is taken off the default settings too. The row, or null with $error. */
+function accountDelete($account_id, &$error = '') {
+    global $mysqli;
+    $row = accountRow($account_id);
+    if (!$row) {
+        $error = 'That account no longer exists';
+        return null;
+    }
+    if (accountInUse($row['account_id'])) {
+        $error = $row['account_name'] . ' has payments, income or expenses on it - archive it instead, so your books keep it';
+        return null;
+    }
+    $id = intval($row['account_id']);
+    mysqli_query($mysqli, "DELETE FROM accounts WHERE account_id = $id");
+    foreach (['config_default_payment_account', 'config_default_expense_account', 'config_default_transfer_from_account', 'config_default_transfer_to_account'] as $setting) {
+        mysqli_query($mysqli, "UPDATE settings SET $setting = NULL WHERE $setting = $id");
+    }
+    return $row;
+}
+
+/* ---------------------------------------------------------------- Ledger */
+
+/** The kinds of line on an account - kind => label, icon, and which way the money goes. */
+function accountLedgerKinds() {
+    return [
+        'payment' => ['label' => 'Invoice payment', 'icon' => 'fa-file-invoice-dollar', 'in' => true],
+        'revenue' => ['label' => 'Other income', 'icon' => 'fa-hand-holding-usd', 'in' => true],
+        'transfer_in' => ['label' => 'Transfer in', 'icon' => 'fa-arrow-down', 'in' => true],
+        'expense' => ['label' => 'Expense', 'icon' => 'fa-shopping-cart', 'in' => false],
+        'transfer_out' => ['label' => 'Transfer out', 'icon' => 'fa-arrow-up', 'in' => false],
+        'reimbursement' => ['label' => 'Reimbursement', 'icon' => 'fa-user-check', 'in' => false],
+    ];
+}
+
+/**
+ * Every line on one account (or every account, for 0) as one row set - a row
+ * each with txn_kind (accountLedgerKinds()), txn_id (the payment, revenue,
+ * expense or reimbursement), txn_transfer_id, txn_account_id, account_name,
+ * txn_date, txn_created_at, txn_amount (in positive, out negative), txn_what
+ * (who or what - the invoice, the vendor, the agent paid back, the other
+ * account), txn_description, txn_category_id, category_name, category_color,
+ * txn_client_id, client_name, txn_other_account_id, other_account_name,
+ * other_account_type (a transfer's other account's kind),
+ * txn_method, txn_reference, txn_invoice_id, txn_currency, txn_imported and
+ * txn_balance - the account's balance after the line, in date order. Select
+ * from it as a derived table.
+ */
+function accountLedgerSql($account_id = 0) {
+    $account_id = intval($account_id);
+    $on = function ($column) use ($account_id) {
+        return $account_id ? "$column = $account_id" : "$column > 0";
+    };
+    $rows = "
+        SELECT 'payment' AS txn_kind, payment_id AS txn_id, 0 AS txn_transfer_id, payment_account_id AS txn_account_id,
+            payment_date AS txn_date, payment_created_at AS txn_created_at, payment_amount AS txn_amount,
+            CONCAT(COALESCE(invoice_prefix, ''), COALESCE(invoice_number, '')) AS txn_what, invoice_scope AS txn_description,
+            COALESCE(invoice_category_id, 0) AS txn_category_id, COALESCE(invoice_client_id, 0) AS txn_client_id, 0 AS txn_other_account_id, '' AS txn_other_name,
+            payment_method AS txn_method, payment_reference AS txn_reference, payment_invoice_id AS txn_invoice_id, payment_currency_code AS txn_currency,
+            IF(payment_import_key IS NULL, 0, 1) AS txn_imported, 1 AS txn_order
+        FROM payments LEFT JOIN invoices ON invoice_id = payment_invoice_id
+        WHERE payment_archived_at IS NULL AND " . $on('payment_account_id') . "
+        UNION ALL
+        SELECT IF(transfer_id IS NULL, 'revenue', 'transfer_in'), revenue_id, COALESCE(transfer_id, 0), revenue_account_id,
+            revenue_date, revenue_created_at, revenue_amount,
+            IF(transfer_id IS NULL, '', from_account.account_name), IF(transfer_id IS NULL, revenue_description, transfer_notes),
+            revenue_category_id, revenue_client_id, COALESCE(from_expense.expense_account_id, 0), COALESCE(from_account.account_name, ''),
+            IF(transfer_id IS NULL, revenue_payment_method, transfer_method), revenue_reference, 0, revenue_currency_code,
+            IF(revenue_import_key IS NULL, 0, 1), IF(transfer_id IS NULL, 2, 3)
+        FROM revenues
+        LEFT JOIN transfers ON transfer_revenue_id = revenue_id
+        LEFT JOIN expenses AS from_expense ON from_expense.expense_id = transfer_expense_id
+        LEFT JOIN accounts AS from_account ON from_account.account_id = from_expense.expense_account_id
+        WHERE revenue_archived_at IS NULL AND " . $on('revenue_account_id') . "
+        UNION ALL
+        SELECT CASE WHEN transfer_id IS NOT NULL THEN 'transfer_out' WHEN reimbursement_id IS NOT NULL THEN 'reimbursement' ELSE 'expense' END,
+            COALESCE(reimbursement_id, expenses.expense_id), COALESCE(transfer_id, 0), expenses.expense_account_id,
+            expenses.expense_date, expenses.expense_created_at, -expenses.expense_amount,
+            CASE WHEN transfer_id IS NOT NULL THEN to_account.account_name WHEN reimbursement_id IS NOT NULL THEN payee.user_name ELSE COALESCE(vendor_name, '') END,
+            IF(transfer_id IS NULL, expenses.expense_description, transfer_notes),
+            expenses.expense_category_id, expenses.expense_client_id, COALESCE(to_revenue.revenue_account_id, 0), COALESCE(to_account.account_name, payee.user_name, ''),
+            IF(transfer_id IS NULL, expenses.expense_payment_method, transfer_method), expenses.expense_reference, 0, expenses.expense_currency_code,
+            IF(expenses.expense_import_key IS NULL, 0, 1), CASE WHEN transfer_id IS NOT NULL THEN 4 WHEN reimbursement_id IS NOT NULL THEN 6 ELSE 5 END
+        FROM expenses
+        LEFT JOIN vendors ON vendor_id = expenses.expense_vendor_id
+        LEFT JOIN transfers ON transfer_expense_id = expenses.expense_id
+        LEFT JOIN revenues AS to_revenue ON to_revenue.revenue_id = transfer_revenue_id
+        LEFT JOIN accounts AS to_account ON to_account.account_id = to_revenue.revenue_account_id
+        LEFT JOIN reimbursements ON reimbursement_expense_id = expenses.expense_id
+        LEFT JOIN users AS payee ON payee.user_id = reimbursement_user_id
+        WHERE expenses.expense_archived_at IS NULL AND " . $on('expenses.expense_account_id');
+    return "SELECT ledger_lines.*, accounts.account_name, accounts.account_type, accounts.account_currency_code, category_name, category_color, client_name,
+            ledger_lines.txn_other_name AS other_account_name, other_account.account_type AS other_account_type,
+            accounts.opening_balance + SUM(ledger_lines.txn_amount) OVER (PARTITION BY ledger_lines.txn_account_id ORDER BY ledger_lines.txn_date ASC, ledger_lines.txn_created_at ASC,
+                ledger_lines.txn_order ASC, ledger_lines.txn_id ASC) AS txn_balance
+        FROM ($rows) AS ledger_lines
+        JOIN accounts ON accounts.account_id = ledger_lines.txn_account_id
+        LEFT JOIN accounts AS other_account ON ledger_lines.txn_kind IN ('transfer_in', 'transfer_out') AND other_account.account_id = ledger_lines.txn_other_account_id
+        LEFT JOIN categories ON category_id = ledger_lines.txn_category_id
+        LEFT JOIN clients ON client_id = ledger_lines.txn_client_id";
+}
+
+/**
+ * The ways the ledger can be cut - ?show=. Across every account a transfer
+ * shows once on Transfers, from the account it left.
+ */
+function accountLedgerShows($all_accounts = false) {
+    return [
+        '' => ['label' => 'All', 'where' => ''],
+        'in' => ['label' => 'Money in', 'icon' => 'fa-arrow-down', 'where' => 'ledger.txn_amount > 0'],
+        'out' => ['label' => 'Money out', 'icon' => 'fa-arrow-up', 'where' => 'ledger.txn_amount < 0'],
+        'transfers' => ['label' => 'Transfers', 'icon' => 'fa-exchange-alt', 'where' => $all_accounts ? "ledger.txn_kind = 'transfer_out'" : "ledger.txn_kind IN ('transfer_in', 'transfer_out')"],
+    ];
+}
+
+/** The older ?type= names of the ledger's kinds. */
+function accountLedgerTypeNames() {
+    return ['Revenue' => 'revenue', 'Payment' => 'payment', 'Expense' => 'expense', 'Transfer In' => 'transfer_in', 'Transfer Out' => 'transfer_out', 'Reimbursement' => 'reimbursement'];
+}
+
+/**
+ * The WHERE over accountLedgerSql() AS ledger for a set of filters, as the
+ * ledger and its export take them: q, kind (or the older type), category,
+ * client, method, amount_min, amount_max, show, dtf and dtt. $summary gets
+ * what each is, for the export. $with_show false leaves the pill out, for
+ * the pills' own counts; $all_accounts is the ledger of every account.
+ */
+function accountLedgerFiltersSql(array $src, &$summary = [], $with_show = true, $all_accounts = false) {
+    $summary = [];
+    $sql = '1 = 1';
+    $q = trim((string) ($src['q'] ?? ''));
+    if ($q !== '') {
+        $like = escapeSql($q);
+        $amount_text = str_replace([',', '$'], '', $q);
+        $amount = preg_match('/^-?\d+(\.\d{1,2})?$/', $amount_text) ? abs(round(floatval($amount_text), 2)) : null;
+        $sql .= " AND (ledger.txn_what LIKE '%$like%' OR ledger.txn_description LIKE '%$like%' OR ledger.txn_reference LIKE '%$like%' OR ledger.category_name LIKE '%$like%'
+            OR ledger.client_name LIKE '%$like%' OR ledger.other_account_name LIKE '%$like%' OR ledger.txn_method LIKE '%$like%'" . ($amount !== null ? " OR ABS(ledger.txn_amount) = $amount" : '') . ")";
+        $summary['Search'] = $q;
+    }
+    $kinds = accountLedgerKinds();
+    $kind = (string) ($src['kind'] ?? '');
+    if ($kind === '' && isset(accountLedgerTypeNames()[(string) ($src['type'] ?? '')])) {
+        $kind = accountLedgerTypeNames()[(string) $src['type']];
+    }
+    if (isset($kinds[$kind])) {
+        $sql .= " AND ledger.txn_kind = '$kind'";
+        $summary['Type'] = $kinds[$kind]['label'];
+    }
+    foreach (['category' => ['ledger.txn_category_id', 'categories', 'category_name', 'Category'], 'client' => ['ledger.txn_client_id', 'clients', 'client_name', 'Client']] as $key => $f) {
+        $id = intval($src[$key] ?? 0);
+        if ($id) {
+            $sql .= " AND {$f[0]} = $id";
+            $summary[$f[3]] = (string) getFieldById($f[1], $id, $f[2]);
+        }
+    }
+    $method = trim((string) ($src['method'] ?? ($src['payment_method'] ?? '')));
+    if ($method !== '') {
+        $sql .= " AND ledger.txn_method = '" . escapeSql($method) . "'";
+        $summary['Paid by'] = $method;
+    }
+    foreach (['amount_min' => '>=', 'amount_max' => '<='] as $key => $op) {
+        $value = trim((string) ($src[$key] ?? ''));
+        if ($value !== '' && is_numeric($value)) {
+            $sql .= " AND ABS(ledger.txn_amount) $op " . round(abs(floatval($value)), 2);
+            $summary[$key === 'amount_min' ? 'At least' : 'At most'] = billingMoney(abs(floatval($value)));
+        }
+    }
+    $show = (string) ($src['show'] ?? '');
+    $shows = accountLedgerShows($all_accounts);
+    if ($with_show && $show !== '' && isset($shows[$show])) {
+        $sql .= ' AND ' . $shows[$show]['where'];
+        $summary['Showing'] = $shows[$show]['label'];
+    }
+    $dtf = (string) ($src['dtf'] ?? '');
+    $dtt = (string) ($src['dtt'] ?? '');
+    $dtf = preg_match('/^\d{4}-\d{2}-\d{2}$/', $dtf) ? $dtf : '1970-01-01';
+    $dtt = preg_match('/^\d{4}-\d{2}-\d{2}$/', $dtt) ? $dtt : '2099-12-31';
+    if ($dtf !== '1970-01-01' || $dtt !== '2099-12-31') {
+        $sql .= " AND ledger.txn_date BETWEEN '$dtf' AND '$dtt'";
+        $range = formatExportDateRange($dtf, $dtt);
+        if ($range) {
+            $summary['Dated'] = $range;
+        }
+    }
+    return $sql;
+}
+
+/** Where a ledger line opens - its quick look. */
+function accountLedgerModal(array $row) {
+    $id = intval($row['txn_id']);
+    switch ($row['txn_kind']) {
+        case 'payment':
+            return "modals/payment/payment.php?id=$id";
+        case 'revenue':
+            return "modals/revenue/revenue.php?id=$id";
+        case 'expense':
+            return "modals/expense/expense.php?id=$id";
+        case 'reimbursement':
+            return "modals/expense/expense_reimbursement.php?id=$id";
+        default:
+            return 'modals/transfer/transfer.php?id=' . intval($row['txn_transfer_id']);
+    }
+}
+
+/* ------------------------------------------------------------- Transfers */
+
+/** A transfer with both its accounts - raw, or null. */
+function transferRow($transfer_id) {
+    global $mysqli;
+    $transfer_id = intval($transfer_id);
+    if (!$transfer_id) {
+        return null;
+    }
+    $row = mysqli_fetch_assoc(mysqli_query($mysqli, "SELECT transfers.*, expense_date AS transfer_date, expense_amount AS transfer_amount, expense_currency_code AS transfer_currency_code,
+            expense_account_id AS transfer_from_id, revenue_account_id AS transfer_to_id, from_account.account_name AS from_account_name, from_account.account_type AS from_account_type,
+            from_account.account_archived_at AS from_archived_at, to_account.account_name AS to_account_name, to_account.account_type AS to_account_type,
+            to_account.account_archived_at AS to_archived_at, revenue_import_key, expense_import_key, creator.user_name AS created_by_name
+        FROM transfers
+        JOIN expenses ON expense_id = transfer_expense_id
+        JOIN revenues ON revenue_id = transfer_revenue_id
+        LEFT JOIN accounts AS from_account ON from_account.account_id = expense_account_id
+        LEFT JOIN accounts AS to_account ON to_account.account_id = revenue_account_id
+        LEFT JOIN users AS creator ON creator.user_id = expense_created_by
+        WHERE transfer_id = $transfer_id LIMIT 1"));
+    return $row ?: null;
+}
+
+/** A transfer in a phrase - "$500.00 from Operating Checking to Business Savings on 2026-10-14". Raw. */
+function transferLabel(array $row) {
+    return billingMoney($row['transfer_amount'], $row['transfer_currency_code']) . ' from ' . ($row['from_account_name'] ?: 'an account since deleted')
+        . ' to ' . ($row['to_account_name'] ?: 'an account since deleted') . ' on ' . $row['transfer_date'];
+}
+
+/** What a transfer is - paying a credit card when it goes into one. */
+function transferWhat(array $row) {
+    $to_type = isset(accountTypes()[intval($row['to_account_type'] ?? 0)]) ? intval($row['to_account_type']) : accountTypeGuess($row['to_account_name'] ?? '');
+    return $to_type === 3 ? 'Card payment' : 'Transfer';
+}
+
+/**
+ * The one path that writes a transfer from its form - New and Edit. $in:
+ * date, amount, from, to, method and notes. Two different accounts, an
+ * amount above nothing and a real date. Returns the transfer id, or 0 with
+ * $error.
+ */
+function transferSave(array $in, $transfer_id = 0, &$error = '') {
+    global $mysqli, $session_user_id, $session_company_currency;
+    $error = '';
+    $transfer_id = intval($transfer_id);
+    $existing = $transfer_id ? transferRow($transfer_id) : null;
+    if ($transfer_id && !$existing) {
+        $error = 'That transfer no longer exists';
+        return 0;
+    }
+    $date = trim((string) ($in['date'] ?? ''));
+    if (!preg_match('/^\d{4}-\d{2}-\d{2}$/', $date) || !checkdate(intval(substr($date, 5, 2)), intval(substr($date, 8, 2)), intval(substr($date, 0, 4)))) {
+        $error = 'Enter the date it moved';
+        return 0;
+    }
+    $amount = billingNumberInput($in['amount'] ?? '');
+    if ($amount === null || $amount <= 0 || $amount >= 1e12) {
+        $error = 'Enter the amount moved';
+        return 0;
+    }
+    $keep = $existing ? [intval($existing['transfer_from_id']), intval($existing['transfer_to_id'])] : [];
+    $accounts = accountsList(false);
+    foreach ($keep as $id) {
+        if (!isset($accounts[$id]) && ($row = accountRow($id))) {
+            $accounts[$id] = $row;
+        }
+    }
+    $from = intval($in['from'] ?? 0);
+    $to = intval($in['to'] ?? 0);
+    if (!isset($accounts[$from])) {
+        $error = 'Pick the account it came out of';
+        return 0;
+    }
+    if (!isset($accounts[$to])) {
+        $error = 'Pick the account it went into';
+        return 0;
+    }
+    if ($from === $to) {
+        $error = 'Pick two different accounts';
+        return 0;
+    }
+    $method = trim((string) ($in['method'] ?? ''));
+    if ($method !== '' && !in_array($method, paymentMethods(), true) && !($existing && $method === (string) $existing['transfer_method'])) {
+        $error = 'Pick how it was moved';
+        return 0;
+    }
+    $notes = trim(str_replace("\r\n", "\n", (string) ($in['notes'] ?? '')));
+    $currency = escapeSql((string) ($accounts[$from]['account_currency_code'] ?: $session_company_currency));
+    $amount_sql = number_format($amount, 2, '.', '');
+    $method_sql = "'" . escapeSql($method) . "'";
+    $notes_sql = "'" . escapeSql($notes) . "'";
+
+    if ($existing) {
+        mysqli_query($mysqli, "UPDATE expenses SET expense_date = '$date', expense_amount = $amount_sql, expense_account_id = $from, expense_currency_code = '$currency'
+            WHERE expense_id = " . intval($existing['transfer_expense_id']));
+        mysqli_query($mysqli, "UPDATE revenues SET revenue_date = '$date', revenue_amount = $amount_sql, revenue_account_id = $to, revenue_currency_code = '$currency'
+            WHERE revenue_id = " . intval($existing['transfer_revenue_id']));
+        mysqli_query($mysqli, "UPDATE transfers SET transfer_method = $method_sql, transfer_notes = $notes_sql WHERE transfer_id = $transfer_id");
+        return $transfer_id;
+    }
+    mysqli_query($mysqli, "INSERT INTO expenses SET expense_date = '$date', expense_amount = $amount_sql, expense_currency_code = '$currency', expense_vendor_id = 0,
+        expense_category_id = 0, expense_account_id = $from, expense_created_by = " . intval($session_user_id));
+    $expense_id = mysqli_insert_id($mysqli);
+    mysqli_query($mysqli, "INSERT INTO revenues SET revenue_date = '$date', revenue_amount = $amount_sql, revenue_currency_code = '$currency', revenue_category_id = 0,
+        revenue_account_id = $to, revenue_created_by = " . intval($session_user_id));
+    $revenue_id = mysqli_insert_id($mysqli);
+    mysqli_query($mysqli, "INSERT INTO transfers SET transfer_expense_id = $expense_id, transfer_revenue_id = $revenue_id, transfer_method = $method_sql, transfer_notes = $notes_sql");
+    return mysqli_insert_id($mysqli);
+}
+
+/** Delete a transfer - both sides of it. The row it deleted, or null with $error. */
+function transferDelete($transfer_id, &$error = '') {
+    global $mysqli;
+    $error = '';
+    $row = transferRow($transfer_id);
+    if (!$row) {
+        $error = 'That transfer no longer exists';
+        return null;
+    }
+    mysqli_query($mysqli, "DELETE FROM expenses WHERE expense_id = " . intval($row['transfer_expense_id']));
+    mysqli_query($mysqli, "DELETE FROM revenues WHERE revenue_id = " . intval($row['transfer_revenue_id']));
+    mysqli_query($mysqli, "DELETE FROM transfers WHERE transfer_id = " . intval($row['transfer_id']));
+    return $row;
+}
diff --git a/functions/billing.php b/functions/billing.php
index 3795cadc8..4239182ae 100644
--- a/functions/billing.php
+++ b/functions/billing.php
@@ -1860,25 +1860,12 @@ function billingNotFound($type, $client_url = '') {
 /* ---------------------------------------------------------------- Payments */
 
 /**
- * The accounts a payment can go to, with each one's balance - one query.
- * $keep_id keeps an archived account in the list (the one a payment is in).
+ * The accounts a payment can go to, with each one's balance (accountsList(),
+ * the one balance rule). $keep_id keeps an archived account in the list (the
+ * one a payment is in).
  */
 function paymentAccounts($keep_id = 0) {
-    global $mysqli;
-    $keep_id = intval($keep_id);
-    $accounts = [];
-    $sql = mysqli_query($mysqli, "SELECT account_id, account_name, account_currency_code, account_archived_at,
-            opening_balance + COALESCE(payments_in.total, 0) + COALESCE(revenues_in.total, 0) - COALESCE(expenses_out.total, 0) AS balance
-        FROM accounts
-        LEFT JOIN (SELECT payment_account_id, SUM(payment_amount) AS total FROM payments GROUP BY payment_account_id) AS payments_in ON payments_in.payment_account_id = account_id
-        LEFT JOIN (SELECT revenue_account_id, SUM(revenue_amount) AS total FROM revenues GROUP BY revenue_account_id) AS revenues_in ON revenues_in.revenue_account_id = account_id
-        LEFT JOIN (SELECT expense_account_id, SUM(expense_amount) AS total FROM expenses GROUP BY expense_account_id) AS expenses_out ON expenses_out.expense_account_id = account_id
-        WHERE account_archived_at IS NULL OR account_id = $keep_id
-        ORDER BY account_name ASC");
-    while ($row = mysqli_fetch_assoc($sql)) {
-        $accounts[intval($row['account_id'])] = $row;
-    }
-    return $accounts;
+    return accountsList(false, $keep_id);
 }
 
 /** The ways a payment can be made - Cash, Check, ACH and whatever else is set up. */
diff --git a/functions/dashboard.php b/functions/dashboard.php
index 940198860..b3ef45672 100644
--- a/functions/dashboard.php
+++ b/functions/dashboard.php
@@ -1025,25 +1025,9 @@ function dashboardBreakdowns($period) {
     ];
 }
 
-/** Balance of every open account: opening balance, plus money in, minus money out. */
+/** Every open account with its balance - accountsList(), the one balance rule. */
 function dashboardAccountBalances() {
-    global $mysqli;
-
-    $sql = mysqli_query($mysqli, "
-        SELECT account_id, account_name, opening_balance
-            + COALESCE((SELECT SUM(payment_amount) FROM payments WHERE payment_account_id = account_id), 0)
-            + COALESCE((SELECT SUM(revenue_amount) FROM revenues WHERE revenue_account_id = account_id), 0)
-            - COALESCE((SELECT SUM(expense_amount) FROM expenses WHERE expense_account_id = account_id), 0) AS balance
-        FROM accounts
-        WHERE account_archived_at IS NULL
-        ORDER BY account_name
-    ");
-
-    $accounts = [];
-    while ($row = mysqli_fetch_assoc($sql)) {
-        $accounts[] = $row;
-    }
-    return $accounts;
+    return array_values(accountsList(false));
 }
 
 function dashboardLatestIncome($limit = 5) {
diff --git a/functions/export.php b/functions/export.php
index 4ed204004..c2dc761c3 100644
--- a/functions/export.php
+++ b/functions/export.php
@@ -410,13 +410,18 @@ function getExportColumns($export_type) {
 
         'transactions' => [
             'transaction_date'           => ['label' => 'Date'],
+            'transaction_account'        => ['label' => 'Account'],
             'transaction_type'           => ['label' => 'Type'],
+            'transaction_what'           => ['label' => 'Who or What', 'weight' => 2],
             'transaction_description'    => ['label' => 'Description', 'weight' => 3],
             'transaction_other_account'  => ['label' => 'Transfer Account'],
             'transaction_reference'      => ['label' => 'Reference'],
             'transaction_category'       => ['label' => 'Category'],
+            'transaction_client'         => ['label' => 'Client', 'weight' => 2],
             'transaction_payment_method' => ['label' => 'Payment Method'],
-            'transaction_amount'         => ['label' => 'Amount', 'format' => 'money'],
+            'transaction_in'             => ['label' => 'In', 'format' => 'money'],
+            'transaction_out'            => ['label' => 'Out', 'format' => 'money'],
+            'transaction_amount'         => ['label' => 'Amount', 'format' => 'money', 'default' => false],
             'transaction_balance'        => ['label' => 'Balance', 'format' => 'money'],
         ],
 
diff --git a/functions/search.php b/functions/search.php
index c4178e314..67816d433 100644
--- a/functions/search.php
+++ b/functions/search.php
@@ -820,7 +820,7 @@ function globalSearchPages($raw_query) {
         ['Trips', '/agent/trips.php', $accounting],
         ['Accounts', '/agent/accounts.php', $financial && $accounting],
         ['Transactions', '/agent/transactions.php', $financial && $accounting],
-        ['Transfers', '/agent/transfers.php', $financial && $accounting],
+        ['Transfers', '/agent/transactions.php?show=transfers', $financial && $accounting],
         ['Reports', '/agent/reports/', lookupUserPermission('module_reporting') >= 1],
         ['Administration', '/admin/', (bool) $session_is_admin],
         ['My Account', '/agent/user/user_details.php', true],
diff --git a/scripts/setup_cli.php b/scripts/setup_cli.php
index 7cbf9f024..4e08a0344 100644
--- a/scripts/setup_cli.php
+++ b/scripts/setup_cli.php
@@ -288,7 +288,7 @@ seedDefaultData($mysqli);
 // Finalizing
 mysqli_query($mysqli,"UPDATE companies SET company_locale = '$locale', company_currency = '$currency_code' WHERE company_id = 1");
 mysqli_query($mysqli,"UPDATE settings SET config_timezone = '$timezone' WHERE company_id = 1");
-mysqli_query($mysqli,"INSERT INTO accounts SET account_name = 'Cash', account_currency_code = '$currency_code'");
+mysqli_query($mysqli,"INSERT INTO accounts SET account_name = 'Cash', account_type = 4, account_currency_code = '$currency_code'");
 
 // Telemetry (optional if interactive)
 if (!$non_interactive) {
diff --git a/setup/index.php b/setup/index.php
index 4fd758d98..8efc16edc 100644
--- a/setup/index.php
+++ b/setup/index.php
@@ -457,7 +457,7 @@ if (isset($_POST['add_localization_settings'])) {
     mysqli_query($mysqli,"UPDATE settings SET config_timezone = '$timezone' WHERE company_id = 1");
 
     // Create Default Cash Account
-    mysqli_query($mysqli,"INSERT INTO accounts SET account_name = 'Cash', account_currency_code = '$currency_code'");
+    mysqli_query($mysqli,"INSERT INTO accounts SET account_name = 'Cash', account_type = 4, account_currency_code = '$currency_code'");
 
 
     $_SESSION['alert_message'] = "Localization Info saved";