diff --git a/app/Http/Controllers/Accounting/Account/DeleteController.php b/app/Http/Controllers/Accounting/Account/DeleteController.php
new file mode 100644
index 0000000..9a18436
--- /dev/null
+++ b/app/Http/Controllers/Accounting/Account/DeleteController.php
@@ -0,0 +1,24 @@
+<?php
+
+namespace App\Http\Controllers\Accounting\Account;
+
+use App\Http\Controllers\Controller;
+use Illuminate\Http\Request;
+use App\Http\Requests\Accounting\Account\DeleteRequest;
+use App\Http\Resources\Accounting\Account\ListResource as RowResource;
+use App\Repositories\Accounting\AccountRepository;
+use App\Models\Account;
+
+class DeleteController extends Controller
+{
+    /**
+     * Handle the incoming request.
+     */
+    public function __invoke(DeleteRequest $request, Account $account, AccountRepository $repository)
+    {
+        $data = $repository->delete($account);
+        return response()->json([
+            "success" => true
+        ]);
+    }
+}
diff --git a/app/Http/Controllers/Accounting/Account/ListController.php b/app/Http/Controllers/Accounting/Account/ListController.php
new file mode 100644
index 0000000..c9280e7
--- /dev/null
+++ b/app/Http/Controllers/Accounting/Account/ListController.php
@@ -0,0 +1,22 @@
+<?php
+
+namespace App\Http\Controllers\Accounting\Account;
+
+use App\Http\Controllers\Controller;
+use Illuminate\Http\Request;
+use App\Http\Requests\Accounting\Account\ListRequest;
+use App\Http\Resources\Accounting\Account\ListResource;
+use App\Repositories\Accounting\AccountRepository;
+
+class ListController extends Controller
+{
+    /**
+     * Handle the incoming request.
+     */
+    public function __invoke(ListRequest $request, AccountRepository $repository)
+    {
+        $params = $request->validated();
+        $data = $repository->list($params);
+        return ListResource::collection($data);
+    }
+}
diff --git a/app/Http/Controllers/Accounting/Account/StoreController.php b/app/Http/Controllers/Accounting/Account/StoreController.php
new file mode 100644
index 0000000..fe378d1
--- /dev/null
+++ b/app/Http/Controllers/Accounting/Account/StoreController.php
@@ -0,0 +1,22 @@
+<?php
+
+namespace App\Http\Controllers\Accounting\Account;
+
+use App\Http\Controllers\Controller;
+use Illuminate\Http\Request;
+use App\Http\Requests\Accounting\Account\StoreRequest;
+use App\Http\Resources\Accounting\Account\ListResource as RowResource;
+use App\Repositories\Accounting\AccountRepository;
+
+class StoreController extends Controller
+{
+    /**
+     * Handle the incoming request.
+     */
+    public function __invoke(StoreRequest $request, AccountRepository $repository)
+    {
+        $params = $request->validated();
+        $data = $repository->create($params);
+        return RowResource::make($data);
+    }
+}
diff --git a/app/Http/Controllers/Accounting/Account/UpdateController.php b/app/Http/Controllers/Accounting/Account/UpdateController.php
new file mode 100644
index 0000000..1211d04
--- /dev/null
+++ b/app/Http/Controllers/Accounting/Account/UpdateController.php
@@ -0,0 +1,23 @@
+<?php
+
+namespace App\Http\Controllers\Accounting\Account;
+
+use App\Http\Controllers\Controller;
+use Illuminate\Http\Request;
+use App\Http\Requests\Accounting\Account\UpdateRequest;
+use App\Http\Resources\Accounting\Account\ListResource as RowResource;
+use App\Repositories\Accounting\AccountRepository;
+use App\Models\Account;
+
+class UpdateController extends Controller
+{
+    /**
+     * Handle the incoming request.
+     */
+    public function __invoke(UpdateRequest $request, Account $account, AccountRepository $repository)
+    {
+        $params = $request->validated();
+        $data = $repository->update($account, $params);
+        return RowResource::make($data);
+    }
+}
diff --git a/app/Http/Requests/Accounting/Account/DeleteRequest.php b/app/Http/Requests/Accounting/Account/DeleteRequest.php
new file mode 100644
index 0000000..970ac54
--- /dev/null
+++ b/app/Http/Requests/Accounting/Account/DeleteRequest.php
@@ -0,0 +1,27 @@
+<?php
+
+namespace App\Http\Requests\Accounting\Account;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class DeleteRequest extends FormRequest
+{
+    /**
+     * Determine if the user is authorized to make this request.
+     */
+    public function authorize(): bool
+    {
+        return auth()->user()->checkPermission("accounting.account:delete");
+    }
+
+    /**
+     * Get the validation rules that apply to the request.
+     *
+     * @return array<string, \Illuminate\Contracts\Validation\ValidationRule|array<mixed>|string>
+     */
+    public function rules(): array
+    {
+        return [
+        ];
+    }
+}
diff --git a/app/Http/Requests/Accounting/Account/ListRequest.php b/app/Http/Requests/Accounting/Account/ListRequest.php
new file mode 100644
index 0000000..b62e57e
--- /dev/null
+++ b/app/Http/Requests/Accounting/Account/ListRequest.php
@@ -0,0 +1,39 @@
+<?php
+
+namespace App\Http\Requests\Accounting\Account;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class ListRequest extends FormRequest
+{
+    /**
+     * Determine if the user is authorized to make this request.
+     */
+    public function authorize(): bool
+    {
+        return auth()->user()->checkPermission("accounting.account:read");
+    }
+
+    /**
+     * Get the validation rules that apply to the request.
+     *
+     * @return array<string, \Illuminate\Contracts\Validation\ValidationRule|array<mixed>|string>
+     */
+    public function rules(): array
+    {
+        return [
+            'limit' => 'nullable',
+            'offset' => 'nullable',
+            'search' => 'nullable',
+
+            'filter' => 'nullable|array',
+            'filter.*.column' => 'required|in:name',
+            'filter.*.operator' => 'nullable|in:eq,in',
+            'filter.*.query' => 'required',
+
+            'sort' => 'nullable|array',
+            'sort.column' => 'nullable|in:name',
+            'sort.dir' => 'nullable',
+        ];
+    }
+}
diff --git a/app/Http/Requests/Accounting/Account/StoreRequest.php b/app/Http/Requests/Accounting/Account/StoreRequest.php
new file mode 100644
index 0000000..a2658a6
--- /dev/null
+++ b/app/Http/Requests/Accounting/Account/StoreRequest.php
@@ -0,0 +1,34 @@
+<?php
+
+namespace App\Http\Requests\Accounting\Account;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreRequest extends FormRequest
+{
+    /**
+     * Determine if the user is authorized to make this request.
+     */
+    public function authorize(): bool
+    {
+        return auth()->user()->checkPermission("accounting.account:create");
+    }
+
+    /**
+     * Get the validation rules that apply to the request.
+     *
+     * @return array<string, \Illuminate\Contracts\Validation\ValidationRule|array<mixed>|string>
+     */
+    public function rules(): array
+    {
+        return [
+            'name' => 'required|string',
+            'code' => 'required|string|unique:accounts',
+            'sheet' => 'required|string',
+            'type' => 'required|string',
+            'category' => 'required|string',
+            'subcategory' => 'nullable|string',
+            'structure' => 'required|string',
+        ];
+    }
+}
diff --git a/app/Http/Requests/Accounting/Account/UpdateRequest.php b/app/Http/Requests/Accounting/Account/UpdateRequest.php
new file mode 100644
index 0000000..e0264c6
--- /dev/null
+++ b/app/Http/Requests/Accounting/Account/UpdateRequest.php
@@ -0,0 +1,34 @@
+<?php
+
+namespace App\Http\Requests\Accounting\Account;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdateRequest extends FormRequest
+{
+    /**
+     * Determine if the user is authorized to make this request.
+     */
+    public function authorize(): bool
+    {
+        return auth()->user()->checkPermission("accounting.account:update");
+    }
+
+    /**
+     * Get the validation rules that apply to the request.
+     *
+     * @return array<string, \Illuminate\Contracts\Validation\ValidationRule|array<mixed>|string>
+     */
+    public function rules(): array
+    {
+        return [
+            'name' => 'required|string',
+            'code' => 'required|string|unique:accounts,code,'.$this->account->id,
+            'sheet' => 'required|string',
+            'type' => 'required|string',
+            'category' => 'required|string',
+            'subcategory' => 'nullable|string',
+            'structure' => 'required|string',
+        ];
+    }
+}
diff --git a/app/Http/Resources/Accounting/Account/ListResource.php b/app/Http/Resources/Accounting/Account/ListResource.php
new file mode 100644
index 0000000..358d5e1
--- /dev/null
+++ b/app/Http/Resources/Accounting/Account/ListResource.php
@@ -0,0 +1,28 @@
+<?php
+
+namespace App\Http\Resources\Accounting\Account;
+
+use Illuminate\Http\Request;
+use Illuminate\Http\Resources\Json\JsonResource;
+
+class ListResource extends JsonResource
+{
+    /**
+     * Transform the resource into an array.
+     *
+     * @return array<string, mixed>
+     */
+    public function toArray(Request $request): array
+    {
+        return [
+            "id" => $this->id,
+            "name" => $this->name,
+            "code" => $this->code,
+            "sheet" => $this->sheet,
+            "type" => $this->type,
+            "category" => $this->category,
+            "subcategory" => $this->subcategory,
+            "structure" => $this->structure
+        ];
+    }
+}
diff --git a/app/Http/Resources/Accounting/Account/SimpleResource.php b/app/Http/Resources/Accounting/Account/SimpleResource.php
new file mode 100644
index 0000000..a6c388b
--- /dev/null
+++ b/app/Http/Resources/Accounting/Account/SimpleResource.php
@@ -0,0 +1,22 @@
+<?php
+
+namespace App\Http\Resources\Accounting\Account;
+
+use Illuminate\Http\Request;
+use Illuminate\Http\Resources\Json\JsonResource;
+
+class SimpleResource extends JsonResource
+{
+    /**
+     * Transform the resource into an array.
+     *
+     * @return array<string, mixed>
+     */
+    public function toArray(Request $request): array
+    {
+        return [
+            "id" => $this->id,
+            "name" => $this->name,
+        ];
+    }
+}
diff --git a/app/Models/Account.php b/app/Models/Account.php
new file mode 100644
index 0000000..d33514a
--- /dev/null
+++ b/app/Models/Account.php
@@ -0,0 +1,23 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+
+use Spatie\Activitylog\Traits\LogsActivity;
+use Spatie\Activitylog\LogOptions;
+
+class Account extends Model
+{
+    use HasFactory;
+    use LogsActivity;
+
+    protected $fillable = ['code', 'name','sheet','type','category','subcategory','structure'];
+
+    public function getActivitylogOptions(): LogOptions
+    {
+        return LogOptions::defaults();
+    }
+
+}
diff --git a/app/Models/Role.php b/app/Models/Role.php
index 46798b5..2b29f43 100644
--- a/app/Models/Role.php
+++ b/app/Models/Role.php
@@ -5,9 +5,14 @@ namespace App\Models;
 use Illuminate\Database\Eloquent\Factories\HasFactory;
 use Illuminate\Database\Eloquent\Model;
 
+use Spatie\Activitylog\Traits\LogsActivity;
+use Spatie\Activitylog\LogOptions;
+
 class Role extends Model
 {
     use HasFactory;
+    use LogsActivity;
+
     /**
      * The attributes that are mass assignable.
      *
@@ -20,4 +25,9 @@ class Role extends Model
     public function permissions(){
         return $this->belongsToMany(Permission::class,"role_permission");
     }
+
+    public function getActivitylogOptions(): LogOptions
+    {
+        return LogOptions::defaults();
+    }
 }
diff --git a/app/Models/User.php b/app/Models/User.php
index 3ace172..90ae061 100644
--- a/app/Models/User.php
+++ b/app/Models/User.php
@@ -9,9 +9,13 @@ use Illuminate\Notifications\Notifiable;
 use Laravel\Sanctum\HasApiTokens;
 use Cache;
 
+use Spatie\Activitylog\Traits\LogsActivity;
+use Spatie\Activitylog\LogOptions;
+
 class User extends Authenticatable
 {
     use HasApiTokens, HasFactory, Notifiable;
+    use LogsActivity;
 
     /**
      * The attributes that are mass assignable.
@@ -44,6 +48,11 @@ class User extends Authenticatable
         'password' => 'hashed',
     ];
 
+    public function getActivitylogOptions(): LogOptions
+    {
+        return LogOptions::defaults();
+    }
+
     public function roles(){
         return $this->belongsToMany(Role::class,'user_role')->with("permissions");
     }
diff --git a/app/Providers/RouteServiceProvider.php b/app/Providers/RouteServiceProvider.php
index 55b12e0..c45d385 100644
--- a/app/Providers/RouteServiceProvider.php
+++ b/app/Providers/RouteServiceProvider.php
@@ -36,6 +36,11 @@ class RouteServiceProvider extends ServiceProvider
                 ->namespace("{$this->apiNamespace}\Auth")
                 ->group(base_path('routes/auth.php'));
 
+            Route::middleware('api')
+                ->prefix('accounting')
+                ->namespace("{$this->apiNamespace}\Accounting")
+                ->group(base_path('routes/accounting.php'));
+
             Route::middleware('api')
                 ->prefix('api')
                 ->group(base_path('routes/api.php'));
diff --git a/app/Repositories/Accounting/AccountRepository.php b/app/Repositories/Accounting/AccountRepository.php
new file mode 100644
index 0000000..3fa04e8
--- /dev/null
+++ b/app/Repositories/Accounting/AccountRepository.php
@@ -0,0 +1,51 @@
+<?php
+
+namespace App\Repositories\Accounting;
+
+use App\Models\Account;
+
+class AccountRepository
+{
+
+    public function list($params){
+
+        $limit = @$params["limit"] ?? 10;
+        $offset = @$params["offset"] ?? 0;
+        $sortColumn = @$params["sort"]["column"] ?? "id";
+        $sortDir = @$params["sort"]["dir"] ?? "desc";
+
+        return Account::skip($offset)
+            ->orderBy($sortColumn, $sortDir)
+
+            ->when(@$params["filter"], function ($query) use ($params) {
+                foreach ($params["filter"] as $filter) {
+                    $query->where($filter["column"], $filter["query"]);
+                }
+            })
+            ->paginate($limit);
+    }
+
+    public function create($params){
+
+        $params["password"] = "-";
+        $model = Account::create($params);
+        if (@$params["permissions"]){
+            $model->permissions()->sync($params["permissions"]);
+        }
+        return $model;
+    }
+
+    public function update($model, $params){
+
+        $model->update($params);
+        if (@$params["permissions"]){
+            $model->permissions()->sync($params["permissions"]);
+        }
+        return $model;
+    }
+
+    public function delete($model){
+
+        $model->delete();
+    }
+}
diff --git a/composer.json b/composer.json
index 8a4cf9b..6b563bd 100644
--- a/composer.json
+++ b/composer.json
@@ -10,7 +10,8 @@
         "laravel/envoy": "^2.10",
         "laravel/framework": "^10.10",
         "laravel/sanctum": "^3.3",
-        "laravel/tinker": "^2.8"
+        "laravel/tinker": "^2.8",
+        "spatie/laravel-activitylog": "^4.10"
     },
     "require-dev": {
         "fakerphp/faker": "^1.9.1",
diff --git a/composer.lock b/composer.lock
index ef98185..2f2de47 100644
--- a/composer.lock
+++ b/composer.lock
@@ -4,7 +4,7 @@
         "Read more about it at https://getcomposer.org/doc/01-basic-usage.md#installing-dependencies",
         "This file is @generated automatically"
     ],
-    "content-hash": "215e4584bd80d9667c89109f18cd6fbf",
+    "content-hash": "2feee7537e769f923d55b248c506fe92",
     "packages": [
         {
             "name": "brick/math",
@@ -3244,6 +3244,157 @@
             ],
             "time": "2024-04-27T21:32:50+00:00"
         },
+        {
+            "name": "spatie/laravel-activitylog",
+            "version": "4.10.1",
+            "source": {
+                "type": "git",
+                "url": "https://github.com/spatie/laravel-activitylog.git",
+                "reference": "466f30f7245fe3a6e328ad5e6812bd43b4bddea5"
+            },
+            "dist": {
+                "type": "zip",
+                "url": "https://api.github.com/repos/spatie/laravel-activitylog/zipball/466f30f7245fe3a6e328ad5e6812bd43b4bddea5",
+                "reference": "466f30f7245fe3a6e328ad5e6812bd43b4bddea5",
+                "shasum": ""
+            },
+            "require": {
+                "illuminate/config": "^8.0 || ^9.0 || ^10.0 || ^11.0 || ^12.0",
+                "illuminate/database": "^8.69 || ^9.27 || ^10.0 || ^11.0 || ^12.0",
+                "illuminate/support": "^8.0 || ^9.0 || ^10.0 || ^11.0 || ^12.0",
+                "php": "^8.1",
+                "spatie/laravel-package-tools": "^1.6.3"
+            },
+            "require-dev": {
+                "ext-json": "*",
+                "orchestra/testbench": "^6.23 || ^7.0 || ^8.0 || ^9.0 || ^10.0",
+                "pestphp/pest": "^1.20 || ^2.0 || ^3.0"
+            },
+            "type": "library",
+            "extra": {
+                "laravel": {
+                    "providers": [
+                        "Spatie\\Activitylog\\ActivitylogServiceProvider"
+                    ]
+                }
+            },
+            "autoload": {
+                "files": [
+                    "src/helpers.php"
+                ],
+                "psr-4": {
+                    "Spatie\\Activitylog\\": "src"
+                }
+            },
+            "notification-url": "https://packagist.org/downloads/",
+            "license": [
+                "MIT"
+            ],
+            "authors": [
+                {
+                    "name": "Freek Van der Herten",
+                    "email": "freek@spatie.be",
+                    "homepage": "https://spatie.be",
+                    "role": "Developer"
+                },
+                {
+                    "name": "Sebastian De Deyne",
+                    "email": "sebastian@spatie.be",
+                    "homepage": "https://spatie.be",
+                    "role": "Developer"
+                },
+                {
+                    "name": "Tom Witkowski",
+                    "email": "dev.gummibeer@gmail.com",
+                    "homepage": "https://gummibeer.de",
+                    "role": "Developer"
+                }
+            ],
+            "description": "A very simple activity logger to monitor the users of your website or application",
+            "homepage": "https://github.com/spatie/activitylog",
+            "keywords": [
+                "activity",
+                "laravel",
+                "log",
+                "spatie",
+                "user"
+            ],
+            "support": {
+                "issues": "https://github.com/spatie/laravel-activitylog/issues",
+                "source": "https://github.com/spatie/laravel-activitylog/tree/4.10.1"
+            },
+            "funding": [
+                {
+                    "url": "https://spatie.be/open-source/support-us",
+                    "type": "custom"
+                },
+                {
+                    "url": "https://github.com/spatie",
+                    "type": "github"
+                }
+            ],
+            "time": "2025-02-10T15:38:25+00:00"
+        },
+        {
+            "name": "spatie/laravel-package-tools",
+            "version": "1.19.0",
+            "source": {
+                "type": "git",
+                "url": "https://github.com/spatie/laravel-package-tools.git",
+                "reference": "1c9c30ac6a6576b8d15c6c37b6cf23d748df2faa"
+            },
+            "dist": {
+                "type": "zip",
+                "url": "https://api.github.com/repos/spatie/laravel-package-tools/zipball/1c9c30ac6a6576b8d15c6c37b6cf23d748df2faa",
+                "reference": "1c9c30ac6a6576b8d15c6c37b6cf23d748df2faa",
+                "shasum": ""
+            },
+            "require": {
+                "illuminate/contracts": "^9.28|^10.0|^11.0|^12.0",
+                "php": "^8.0"
+            },
+            "require-dev": {
+                "mockery/mockery": "^1.5",
+                "orchestra/testbench": "^7.7|^8.0|^9.0|^10.0",
+                "pestphp/pest": "^1.23|^2.1|^3.1",
+                "phpunit/phpunit": "^9.5.24|^10.5|^11.5",
+                "spatie/pest-plugin-test-time": "^1.1|^2.2"
+            },
+            "type": "library",
+            "autoload": {
+                "psr-4": {
+                    "Spatie\\LaravelPackageTools\\": "src"
+                }
+            },
+            "notification-url": "https://packagist.org/downloads/",
+            "license": [
+                "MIT"
+            ],
+            "authors": [
+                {
+                    "name": "Freek Van der Herten",
+                    "email": "freek@spatie.be",
+                    "role": "Developer"
+                }
+            ],
+            "description": "Tools for creating Laravel packages",
+            "homepage": "https://github.com/spatie/laravel-package-tools",
+            "keywords": [
+                "laravel-package-tools",
+                "spatie"
+            ],
+            "support": {
+                "issues": "https://github.com/spatie/laravel-package-tools/issues",
+                "source": "https://github.com/spatie/laravel-package-tools/tree/1.19.0"
+            },
+            "funding": [
+                {
+                    "url": "https://github.com/spatie",
+                    "type": "github"
+                }
+            ],
+            "time": "2025-02-06T14:58:20+00:00"
+        },
         {
             "name": "symfony/console",
             "version": "v6.4.17",
diff --git a/database/factories/AccountFactory.php b/database/factories/AccountFactory.php
new file mode 100644
index 0000000..a4770d1
--- /dev/null
+++ b/database/factories/AccountFactory.php
@@ -0,0 +1,29 @@
+<?php
+
+namespace Database\Factories;
+
+use Illuminate\Database\Eloquent\Factories\Factory;
+
+/**
+ * @extends \Illuminate\Database\Eloquent\Factories\Factory<\App\Models\Account>
+ */
+class AccountFactory extends Factory
+{
+    /**
+     * Define the model's default state.
+     *
+     * @return array<string, mixed>
+     */
+    public function definition(): array
+    {
+        return [
+            'name' => fake()->name(),
+            'code' => fake()->name(),
+            'sheet' => fake()->randomElement(["balance","income"]),
+            'type' => fake()->randomElement(["header","posting","begin-total","end-total"]),
+            'category' => fake()->name(),
+            'subcategory' => fake()->name(),
+            'structure' => fake()->name(),
+        ];
+    }
+}
diff --git a/database/migrations/2025_02_12_061947_create_accounts_table.php b/database/migrations/2025_02_12_061947_create_accounts_table.php
new file mode 100644
index 0000000..7e6556c
--- /dev/null
+++ b/database/migrations/2025_02_12_061947_create_accounts_table.php
@@ -0,0 +1,34 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('accounts', function (Blueprint $table) {
+            $table->id();
+            $table->string('code')->unique();
+            $table->string('name');
+            $table->string('sheet'); // Balance/Income
+            $table->string('category'); // Assets, Equity, Liabilities, Income, Expense, Cost of Goods
+            $table->string('subcategory');
+            $table->string('type'); // Header, Begin-Total, Posting, End-Total
+            $table->string('structure');
+            $table->timestamps();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('accounts');
+    }
+};
diff --git a/database/migrations/2025_02_12_062740_create_ltree_extension.php b/database/migrations/2025_02_12_062740_create_ltree_extension.php
new file mode 100644
index 0000000..c4f5245
--- /dev/null
+++ b/database/migrations/2025_02_12_062740_create_ltree_extension.php
@@ -0,0 +1,26 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+
+        DB::statement("CREATE EXTENSION IF NOT EXISTS ltree");
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+
+        DB::statement("DROP EXTENSION ltree");
+    }
+};
diff --git a/database/seeders/permissions.csv b/database/seeders/permissions.csv
index f37aabc..b0be892 100644
--- a/database/seeders/permissions.csv
+++ b/database/seeders/permissions.csv
@@ -8,3 +8,8 @@ Auth,Role,*,auth.role:read,Show list data role
 Auth,Role,*,auth.role:create,Create data role
 Auth,Role,*,auth.role:update,Update data role
 Auth,Role,*,auth.role:delete,Delete data role
+Accounting,Account,*,accounting.account:*,All operation data account
+Accounting,Account,*,accounting.account:read,Show list data account
+Accounting,Account,*,accounting.account:create,Create data account
+Accounting,Account,*,accounting.account:update,Update data account
+Accounting,Account,*,accounting.account:delete,Delete data account
diff --git a/routes/accounting.php b/routes/accounting.php
new file mode 100644
index 0000000..c3051ed
--- /dev/null
+++ b/routes/accounting.php
@@ -0,0 +1,11 @@
+<?php
+
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\Route;
+
+Route::group(["namespace" => "Account", "prefix" => "account", "middleware" => "auth:sanctum"], function () {
+    Route::get('/', 'ListController')->middleware("auth:sanctum");
+    Route::post('/', 'StoreController')->middleware("auth:sanctum");
+    Route::post('/{account}', 'UpdateController')->middleware("auth:sanctum");
+    Route::post('/{account}/delete', 'DeleteController')->middleware("auth:sanctum");
+});
diff --git a/tests/Feature/Accounting/Account/DeleteTest.php b/tests/Feature/Accounting/Account/DeleteTest.php
new file mode 100644
index 0000000..bada065
--- /dev/null
+++ b/tests/Feature/Accounting/Account/DeleteTest.php
@@ -0,0 +1,42 @@
+<?php
+
+namespace Tests\Feature\Accounting\Account;
+
+use Illuminate\Foundation\Testing\RefreshDatabase;
+use Illuminate\Foundation\Testing\WithFaker;
+use Tests\TestCase;
+
+use App\Models\Account;
+
+use App\Models\Role;
+use App\Models\Permission;
+
+use App\Models\User;
+use Laravel\Sanctum\Sanctum;
+
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+
+class DeleteTest extends TestCase
+{
+    use DatabaseTransactions;
+
+    /**
+     * A basic feature test example.
+     */
+    public function test_success(): void
+    {
+        $permission = Permission::where("code","accounting.account:delete")->first();
+        $role = Role::factory()->create();
+        $role->permissions()->attach($permission->id);
+        $user = User::factory()->create();
+        $user->roles()->attach($role->id);
+
+        Sanctum::actingAs($user);
+
+        $data = Account::factory()->create();
+
+        $response = $this->post('/accounting/account/'.$data->id.'/delete');
+
+        $response->assertStatus(200);
+    }
+}
diff --git a/tests/Feature/Accounting/Account/ListTest.php b/tests/Feature/Accounting/Account/ListTest.php
new file mode 100644
index 0000000..a918e3b
--- /dev/null
+++ b/tests/Feature/Accounting/Account/ListTest.php
@@ -0,0 +1,49 @@
+<?php
+
+namespace Tests\Feature\Accounting\Account;
+
+use Illuminate\Foundation\Testing\RefreshDatabase;
+use Illuminate\Foundation\Testing\WithFaker;
+use Tests\TestCase;
+
+use App\Models\Account;
+
+use App\Models\Role;
+use App\Models\Permission;
+
+use App\Models\User;
+use Laravel\Sanctum\Sanctum;
+
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+
+class ListTest extends TestCase
+{
+    use DatabaseTransactions;
+
+    /**
+     * A basic feature test example.
+     */
+    public function test_success(): void
+    {
+        $permission = Permission::where("code","accounting.account:read")->first();
+        $role = Role::factory()->create();
+        $role->permissions()->attach($permission->id);
+        $user = User::factory()->create();
+        $user->roles()->attach($role->id);
+
+        Sanctum::actingAs($user);
+        $data = Account::factory()->create();
+
+        $response = $this->get('/accounting/account/');
+
+        $response->assertStatus(200);
+        $response->assertJson([
+            "data" => [
+                [
+                    "id" => $data->id,
+                    "name" => $data->name
+                ]
+            ]
+        ]);
+    }
+}
diff --git a/tests/Feature/Accounting/Account/StoreTest.php b/tests/Feature/Accounting/Account/StoreTest.php
new file mode 100644
index 0000000..14a7307
--- /dev/null
+++ b/tests/Feature/Accounting/Account/StoreTest.php
@@ -0,0 +1,89 @@
+<?php
+
+namespace Tests\Feature\Accounting\Account;
+
+use Illuminate\Foundation\Testing\RefreshDatabase;
+use Illuminate\Foundation\Testing\WithFaker;
+use Tests\TestCase;
+
+use App\Models\Role;
+use App\Models\User;
+use App\Models\Permission;
+use App\Models\Account;
+
+use Laravel\Sanctum\Sanctum;
+
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+
+class StoreTest extends TestCase
+{
+    use DatabaseTransactions;
+
+    /**
+     * A basic feature test example.
+     */
+    public function test_success(): void
+    {
+        $permission = Permission::where("code","accounting.account:create")->first();
+        $role = Role::factory()->create();
+        $role->permissions()->attach($permission->id);
+
+        $user = User::factory()->create();
+        $user->roles()->attach($role->id);
+
+        Sanctum::actingAs($user);
+
+        $response = $this->post('/accounting/account/',[
+            "name" => "new role",
+            "code" => "code",
+            "sheet" => "sheet",
+            "structure" => "structure",
+            "type" => "type",
+            "category" => "category",
+            "subcategory" => "subcategory",
+        ]);
+
+        $response->assertStatus(201);
+        $response->assertJson([
+            "data" => [
+                "name" => "new role"
+            ]
+        ]);
+    }
+
+
+    /**
+     * A basic feature test example.
+     */
+    public function test_with_roles_success(): void
+    {
+        $permission = Permission::where("code","accounting.account:create")->first();
+        $role = Role::factory()->create();
+        $role->permissions()->attach($permission->id);
+
+        $user = User::factory()->create();
+        $user->roles()->attach($role->id);
+
+        $role2 = Role::factory()->create();
+
+
+        Sanctum::actingAs($user);
+
+        $response = $this->post('/accounting/account/',[
+            "name" => "new role",
+            "code" => "code",
+            "sheet" => "sheet",
+            "structure" => "structure",
+            "type" => "type",
+            "category" => "category",
+            "subcategory" => "subcategory",
+        ]);
+
+        $response->assertStatus(201);
+        $response->assertJson([
+            "data" => [
+                "name" => "new role"
+            ]
+        ]);
+    }
+}
diff --git a/tests/Feature/Accounting/Account/UpdateTest.php b/tests/Feature/Accounting/Account/UpdateTest.php
new file mode 100644
index 0000000..32cf4dc
--- /dev/null
+++ b/tests/Feature/Accounting/Account/UpdateTest.php
@@ -0,0 +1,92 @@
+<?php
+
+namespace Tests\Feature\Accounting\Account;
+
+use Illuminate\Foundation\Testing\RefreshDatabase;
+use Illuminate\Foundation\Testing\WithFaker;
+use Tests\TestCase;
+
+use App\Models\Account;
+
+use App\Models\Role;
+use App\Models\Permission;
+
+use App\Models\User;
+use Laravel\Sanctum\Sanctum;
+
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+
+class UpdateTest extends TestCase
+{
+    use DatabaseTransactions;
+
+    /**
+     * A basic feature test example.
+     */
+    public function test_success(): void
+    {
+        $permission = Permission::where("code","accounting.account:update")->first();
+        $role = Role::factory()->create();
+        $role->permissions()->attach($permission->id);
+        $user = User::factory()->create();
+        $user->roles()->attach($role->id);
+
+        Sanctum::actingAs($user);
+
+        $data = Account::factory()->create();
+
+        $response = $this->post('/accounting/account/'.$data->id,[
+            "name" => "update role",
+            "code" => "code",
+            "sheet" => "sheet",
+            "structure" => "structure",
+            "type" => "type",
+            "category" => "category",
+            "subcategory" => "subcategory",
+        ]);
+
+        $response->assertStatus(200);
+        $response->assertJson([
+            "data" => [
+                "name" => "update role",
+            ]
+        ]);
+    }
+
+
+    /**
+     * A basic feature test example.
+     */
+    public function test_with_roles_success(): void
+    {
+        $permission = Permission::where("code","accounting.account:update")->first();
+        $role = Role::factory()->create();
+        $role->permissions()->attach($permission->id);
+
+        $user = User::factory()->create();
+        $user->roles()->attach($role->id);
+
+        Sanctum::actingAs($user);
+
+        $data = Account::factory()->create();
+        $role2 = Role::factory()->create();
+
+        $response = $this->post('/accounting/account/'.$data->id,[
+
+            "name" => "update role",
+            "code" => "code",
+            "sheet" => "sheet",
+            "structure" => "structure",
+            "type" => "type",
+            "category" => "category",
+            "subcategory" => "subcategory",
+        ]);
+
+        $response->assertStatus(200);
+        $response->assertJson([
+            "data" => [
+                "name" => "update role"
+            ]
+        ]);
+    }
+}