src/App.tsx

@@ -16,6 +16,7 @@ import ReportsComparePage from "./pages/ReportsComparePage";
 import ReportsCategoryPage from "./pages/ReportsCategoryPage";
 import ReportsCartesPage from "./pages/ReportsCartesPage";
 import SettingsPage from "./pages/SettingsPage";
+import AccountsPage from "./pages/AccountsPage";
 import CategoriesStandardGuidePage from "./pages/CategoriesStandardGuidePage";
 import CategoriesMigrationPage from "./pages/CategoriesMigrationPage";
 import DocsPage from "./pages/DocsPage";
@@ -114,6 +115,7 @@ export default function App() {
           <Route path="/reports/category" element={<ReportsCategoryPage />} />
           <Route path="/reports/cartes" element={<ReportsCartesPage />} />
           <Route path="/settings" element={<SettingsPage />} />
+          <Route path="/balance/accounts" element={<AccountsPage />} />
           <Route
             path="/settings/categories/standard"
             element={<CategoriesStandardGuidePage />}

src/components/balance/AccountForm.tsx

@@ -0,0 +1,229 @@
+// AccountForm — variant=account (Issue #138 / Bilan #1a).
+//
+// The category variant lands in Issue #140 (Bilan #2) when the priced-kind
+// switch becomes available. For now this component focuses on creating /
+// editing a `balance_account` record bound to an existing category.
+
+import { FormEvent, useEffect, useState } from "react";
+import { useTranslation } from "react-i18next";
+import type {
+  BalanceAccount,
+  BalanceCategory,
+} from "../../shared/types";
+import type {
+  CreateBalanceAccountInput,
+  UpdateBalanceAccountInput,
+} from "../../services/balance.service";
+
+export interface AccountFormValues {
+  balance_category_id: number;
+  name: string;
+  symbol: string;
+  notes: string;
+}
+
+interface Props {
+  /** When provided, the form is in edit mode; otherwise creation. */
+  initialAccount?: BalanceAccount | null;
+  categories: BalanceCategory[];
+  isSaving: boolean;
+  onSubmit: (
+    values: CreateBalanceAccountInput | UpdateBalanceAccountInput
+  ) => Promise<void> | void;
+  onCancel: () => void;
+}
+
+function defaultValues(
+  initial: BalanceAccount | null | undefined,
+  categories: BalanceCategory[]
+): AccountFormValues {
+  if (initial) {
+    return {
+      balance_category_id: initial.balance_category_id,
+      name: initial.name,
+      symbol: initial.symbol ?? "",
+      notes: initial.notes ?? "",
+    };
+  }
+  // First active category as a sane default
+  const first = categories.find((c) => c.is_active) ?? categories[0];
+  return {
+    balance_category_id: first?.id ?? 0,
+    name: "",
+    symbol: "",
+    notes: "",
+  };
+}
+
+export default function AccountForm({
+  initialAccount,
+  categories,
+  isSaving,
+  onSubmit,
+  onCancel,
+}: Props) {
+  const { t } = useTranslation();
+  const [values, setValues] = useState<AccountFormValues>(() =>
+    defaultValues(initialAccount, categories)
+  );
+  const [touched, setTouched] = useState(false);
+
+  // Reset form when target account changes (edit different row).
+  useEffect(() => {
+    setValues(defaultValues(initialAccount, categories));
+    setTouched(false);
+  }, [initialAccount, categories]);
+
+  const isEditing = !!initialAccount;
+  const selectedCategory = categories.find(
+    (c) => c.id === values.balance_category_id
+  );
+  const isPriced = selectedCategory?.kind === "priced";
+  const trimmedName = values.name.trim();
+  const nameInvalid = touched && trimmedName.length === 0;
+
+  const handleSubmit = async (e: FormEvent) => {
+    e.preventDefault();
+    setTouched(true);
+    if (!trimmedName) return;
+
+    const payload: CreateBalanceAccountInput = {
+      balance_category_id: values.balance_category_id,
+      name: trimmedName,
+      symbol: values.symbol.trim() || null,
+      notes: values.notes.trim() || null,
+    };
+
+    if (isEditing) {
+      const updatePayload: UpdateBalanceAccountInput = {
+        balance_category_id: payload.balance_category_id,
+        name: payload.name,
+        symbol: payload.symbol,
+        notes: payload.notes,
+      };
+      await onSubmit(updatePayload);
+    } else {
+      await onSubmit(payload);
+    }
+  };
+
+  const renderCategoryLabel = (cat: BalanceCategory) =>
+    t(cat.i18n_key, { defaultValue: cat.key });
+
+  return (
+    <form onSubmit={handleSubmit} className="flex flex-col gap-4">
+      <div>
+        <label className="block text-sm font-medium mb-1" htmlFor="account-category">
+          {t("balance.account.form.category")}
+        </label>
+        <select
+          id="account-category"
+          value={values.balance_category_id}
+          onChange={(e) =>
+            setValues({
+              ...values,
+              balance_category_id: Number(e.target.value),
+            })
+          }
+          className="w-full px-3 py-2 rounded-lg border border-[var(--border)] bg-[var(--card)] text-sm focus:outline-none focus:ring-1 focus:ring-[var(--primary)]"
+        >
+          {categories.length === 0 ? (
+            <option value={0}>{t("balance.account.form.noCategory")}</option>
+          ) : (
+            categories.map((cat) => (
+              <option key={cat.id} value={cat.id}>
+                {renderCategoryLabel(cat)}
+              </option>
+            ))
+          )}
+        </select>
+      </div>
+
+      <div>
+        <label className="block text-sm font-medium mb-1" htmlFor="account-name">
+          {t("balance.account.form.name")}
+        </label>
+        <input
+          id="account-name"
+          type="text"
+          value={values.name}
+          onChange={(e) => setValues({ ...values, name: e.target.value })}
+          onBlur={() => setTouched(true)}
+          className={`w-full px-3 py-2 rounded-lg border bg-[var(--card)] text-sm focus:outline-none focus:ring-1 focus:ring-[var(--primary)] ${
+            nameInvalid
+              ? "border-[var(--negative)]"
+              : "border-[var(--border)]"
+          }`}
+          autoFocus
+          autoComplete="off"
+        />
+        {nameInvalid && (
+          <p className="mt-1 text-xs text-[var(--negative)]">
+            {t("balance.account.form.nameRequired")}
+          </p>
+        )}
+      </div>
+
+      <div>
+        <label className="block text-sm font-medium mb-1" htmlFor="account-symbol">
+          {t("balance.account.form.symbol")}
+          {isPriced && (
+            <span className="ml-1 text-xs text-[var(--muted-foreground)]">
+              ({t("balance.account.form.symbolPricedHint")})
+            </span>
+          )}
+        </label>
+        <input
+          id="account-symbol"
+          type="text"
+          value={values.symbol}
+          onChange={(e) => setValues({ ...values, symbol: e.target.value })}
+          placeholder={
+            isPriced
+              ? t("balance.account.form.symbolPlaceholderPriced")
+              : t("balance.account.form.symbolPlaceholderSimple")
+          }
+          className="w-full px-3 py-2 rounded-lg border border-[var(--border)] bg-[var(--card)] text-sm focus:outline-none focus:ring-1 focus:ring-[var(--primary)]"
+          autoComplete="off"
+        />
+      </div>
+
+      <div>
+        <label className="block text-sm font-medium mb-1" htmlFor="account-notes">
+          {t("balance.account.form.notes")}
+        </label>
+        <textarea
+          id="account-notes"
+          value={values.notes}
+          onChange={(e) => setValues({ ...values, notes: e.target.value })}
+          rows={2}
+          className="w-full px-3 py-2 rounded-lg border border-[var(--border)] bg-[var(--card)] text-sm focus:outline-none focus:ring-1 focus:ring-[var(--primary)] resize-none"
+        />
+      </div>
+
+      <p className="text-xs text-[var(--muted-foreground)]">
+        {t("balance.account.form.currencyMvpNotice")}
+      </p>
+
+      <div className="flex justify-end gap-2">
+        <button
+          type="button"
+          onClick={onCancel}
+          disabled={isSaving}
+          className="px-4 py-2 rounded-lg border border-[var(--border)] text-sm hover:bg-[var(--muted)] disabled:opacity-50"
+        >
+          {t("common.cancel")}
+        </button>
+        <button
+          type="submit"
+          disabled={isSaving || !trimmedName || categories.length === 0}
+          className="px-4 py-2 rounded-lg bg-[var(--primary)] text-white text-sm font-medium hover:opacity-90 disabled:opacity-50"
+        >
+          {isEditing
+            ? t("balance.account.form.save")
+            : t("balance.account.form.create")}
+        </button>
+      </div>
+    </form>
+  );
+}

src/hooks/useBalanceAccounts.ts

@@ -0,0 +1,276 @@
+// useBalanceAccounts — scoped useReducer hook backing AccountsPage.
+//
+// Domain coverage (per spec-plan-bilan.md v2): the AccountsPage CRUD over
+// `balance_accounts` AND `balance_categories`. Snapshots, lines, transfers,
+// and returns are out of scope here — they belong to `useSnapshotEditor`
+// (Issue #146 / Bilan #1b) and `useBalanceOverview` (Issue #141 / Bilan #3).
+
+import { useReducer, useCallback, useEffect, useRef } from "react";
+import type {
+  BalanceAccountWithCategory,
+  BalanceCategory,
+  BalanceCategoryKind,
+} from "../shared/types";
+import {
+  listBalanceAccounts,
+  listBalanceCategories,
+  createBalanceAccount,
+  updateBalanceAccount,
+  archiveBalanceAccount,
+  unarchiveBalanceAccount,
+  createBalanceCategory,
+  updateBalanceCategory,
+  deleteBalanceCategory,
+  BalanceServiceError,
+  type CreateBalanceAccountInput,
+  type CreateBalanceCategoryInput,
+  type UpdateBalanceAccountInput,
+  type UpdateBalanceCategoryInput,
+} from "../services/balance.service";
+
+interface State {
+  accounts: BalanceAccountWithCategory[];
+  categories: BalanceCategory[];
+  includeArchived: boolean;
+  isLoading: boolean;
+  isSaving: boolean;
+  error: string | null;
+  /** Stable error code for UIs that want to localize via i18n (e.g. seed protection). */
+  errorCode: string | null;
+}
+
+type Action =
+  | { type: "SET_LOADING"; payload: boolean }
+  | { type: "SET_SAVING"; payload: boolean }
+  | { type: "SET_ERROR"; payload: { message: string | null; code: string | null } }
+  | {
+      type: "SET_DATA";
+      payload: {
+        accounts: BalanceAccountWithCategory[];
+        categories: BalanceCategory[];
+      };
+    }
+  | { type: "SET_INCLUDE_ARCHIVED"; payload: boolean };
+
+function initialState(): State {
+  return {
+    accounts: [],
+    categories: [],
+    includeArchived: false,
+    isLoading: false,
+    isSaving: false,
+    error: null,
+    errorCode: null,
+  };
+}
+
+function reducer(state: State, action: Action): State {
+  switch (action.type) {
+    case "SET_LOADING":
+      return { ...state, isLoading: action.payload };
+    case "SET_SAVING":
+      return { ...state, isSaving: action.payload };
+    case "SET_ERROR":
+      return {
+        ...state,
+        error: action.payload.message,
+        errorCode: action.payload.code,
+        isLoading: false,
+        isSaving: false,
+      };
+    case "SET_DATA":
+      return {
+        ...state,
+        accounts: action.payload.accounts,
+        categories: action.payload.categories,
+        isLoading: false,
+        error: null,
+        errorCode: null,
+      };
+    case "SET_INCLUDE_ARCHIVED":
+      return { ...state, includeArchived: action.payload };
+    default:
+      return state;
+  }
+}
+
+function describeError(e: unknown): { message: string; code: string | null } {
+  if (e instanceof BalanceServiceError) {
+    return { message: e.message, code: e.code };
+  }
+  return {
+    message: e instanceof Error ? e.message : String(e),
+    code: null,
+  };
+}
+
+export function useBalanceAccounts() {
+  const [state, dispatch] = useReducer(reducer, undefined, initialState);
+  const fetchIdRef = useRef(0);
+
+  const refreshData = useCallback(async (includeArchived: boolean) => {
+    const fetchId = ++fetchIdRef.current;
+    dispatch({ type: "SET_LOADING", payload: true });
+    dispatch({ type: "SET_ERROR", payload: { message: null, code: null } });
+    try {
+      const [accounts, categories] = await Promise.all([
+        listBalanceAccounts({ includeArchived }),
+        listBalanceCategories(),
+      ]);
+      if (fetchId !== fetchIdRef.current) return;
+      dispatch({ type: "SET_DATA", payload: { accounts, categories } });
+    } catch (e) {
+      if (fetchId !== fetchIdRef.current) return;
+      dispatch({ type: "SET_ERROR", payload: describeError(e) });
+    }
+  }, []);
+
+  useEffect(() => {
+    refreshData(state.includeArchived);
+  }, [state.includeArchived, refreshData]);
+
+  const setIncludeArchived = useCallback((next: boolean) => {
+    dispatch({ type: "SET_INCLUDE_ARCHIVED", payload: next });
+  }, []);
+
+  // ---------------------------------------------------------------------------
+  // Account mutations
+  // ---------------------------------------------------------------------------
+
+  const addAccount = useCallback(
+    async (input: CreateBalanceAccountInput) => {
+      dispatch({ type: "SET_SAVING", payload: true });
+      try {
+        await createBalanceAccount(input);
+        await refreshData(state.includeArchived);
+      } catch (e) {
+        dispatch({ type: "SET_ERROR", payload: describeError(e) });
+        throw e;
+      } finally {
+        dispatch({ type: "SET_SAVING", payload: false });
+      }
+    },
+    [state.includeArchived, refreshData]
+  );
+
+  const editAccount = useCallback(
+    async (id: number, input: UpdateBalanceAccountInput) => {
+      dispatch({ type: "SET_SAVING", payload: true });
+      try {
+        await updateBalanceAccount(id, input);
+        await refreshData(state.includeArchived);
+      } catch (e) {
+        dispatch({ type: "SET_ERROR", payload: describeError(e) });
+        throw e;
+      } finally {
+        dispatch({ type: "SET_SAVING", payload: false });
+      }
+    },
+    [state.includeArchived, refreshData]
+  );
+
+  const archiveAccount = useCallback(
+    async (id: number) => {
+      dispatch({ type: "SET_SAVING", payload: true });
+      try {
+        await archiveBalanceAccount(id);
+        await refreshData(state.includeArchived);
+      } catch (e) {
+        dispatch({ type: "SET_ERROR", payload: describeError(e) });
+        throw e;
+      } finally {
+        dispatch({ type: "SET_SAVING", payload: false });
+      }
+    },
+    [state.includeArchived, refreshData]
+  );
+
+  const unarchiveAccount = useCallback(
+    async (id: number) => {
+      dispatch({ type: "SET_SAVING", payload: true });
+      try {
+        await unarchiveBalanceAccount(id);
+        await refreshData(state.includeArchived);
+      } catch (e) {
+        dispatch({ type: "SET_ERROR", payload: describeError(e) });
+        throw e;
+      } finally {
+        dispatch({ type: "SET_SAVING", payload: false });
+      }
+    },
+    [state.includeArchived, refreshData]
+  );
+
+  // ---------------------------------------------------------------------------
+  // Category mutations
+  // ---------------------------------------------------------------------------
+
+  /**
+   * Issue #138 keeps the AccountsPage Categories tab to user-created
+   * `simple` kind only. The priced creation UI lands in #140 — until then,
+   * callers should pass kind = 'simple'.
+   */
+  const addCategory = useCallback(
+    async (input: CreateBalanceCategoryInput) => {
+      const kind: BalanceCategoryKind = input.kind ?? "simple";
+      dispatch({ type: "SET_SAVING", payload: true });
+      try {
+        await createBalanceCategory({ ...input, kind });
+        await refreshData(state.includeArchived);
+      } catch (e) {
+        dispatch({ type: "SET_ERROR", payload: describeError(e) });
+        throw e;
+      } finally {
+        dispatch({ type: "SET_SAVING", payload: false });
+      }
+    },
+    [state.includeArchived, refreshData]
+  );
+
+  const editCategory = useCallback(
+    async (id: number, input: UpdateBalanceCategoryInput) => {
+      dispatch({ type: "SET_SAVING", payload: true });
+      try {
+        await updateBalanceCategory(id, input);
+        await refreshData(state.includeArchived);
+      } catch (e) {
+        dispatch({ type: "SET_ERROR", payload: describeError(e) });
+        throw e;
+      } finally {
+        dispatch({ type: "SET_SAVING", payload: false });
+      }
+    },
+    [state.includeArchived, refreshData]
+  );
+
+  const removeCategory = useCallback(
+    async (id: number) => {
+      dispatch({ type: "SET_SAVING", payload: true });
+      try {
+        await deleteBalanceCategory(id);
+        await refreshData(state.includeArchived);
+      } catch (e) {
+        dispatch({ type: "SET_ERROR", payload: describeError(e) });
+        throw e;
+      } finally {
+        dispatch({ type: "SET_SAVING", payload: false });
+      }
+    },
+    [state.includeArchived, refreshData]
+  );
+
+  return {
+    state,
+    setIncludeArchived,
+    refresh: () => refreshData(state.includeArchived),
+    // Account ops
+    addAccount,
+    editAccount,
+    archiveAccount,
+    unarchiveAccount,
+    // Category ops
+    addCategory,
+    editCategory,
+    removeCategory,
+  };
+}

src/pages/AccountsPage.tsx

@@ -0,0 +1,473 @@
+// AccountsPage — CRUD UI for balance accounts and balance categories.
+//
+// Issue #138 (Bilan #1a) ships the route `/balance/accounts` with two tabs:
+//   - Comptes  : full CRUD over balance_accounts (create/edit/archive)
+//   - Catégories : list of seeded + user-created categories. Users can add
+//                  simple-kind categories (the priced toggle lands in #140),
+//                  rename them, and delete the ones they created (the seeded
+//                  ones are protected at the service layer).
+//
+// The sidebar entry "Bilan" is intentionally NOT added here — per spec-plan
+// v2 it lands in Issue #141 (Bilan #3) when the `/balance` overview page
+// becomes navigable. Until then the route is reachable directly via URL.
+
+import { useMemo, useState } from "react";
+import { useTranslation } from "react-i18next";
+import { ArchiveRestore, Edit2, Plus, Trash2, Wallet } from "lucide-react";
+import type {
+  BalanceAccountWithCategory,
+  BalanceCategory,
+} from "../shared/types";
+import { useBalanceAccounts } from "../hooks/useBalanceAccounts";
+import AccountForm from "../components/balance/AccountForm";
+
+type Tab = "accounts" | "categories";
+
+export default function AccountsPage() {
+  const { t } = useTranslation();
+  const {
+    state,
+    setIncludeArchived,
+    addAccount,
+    editAccount,
+    archiveAccount,
+    unarchiveAccount,
+    addCategory,
+    editCategory,
+    removeCategory,
+  } = useBalanceAccounts();
+
+  const [activeTab, setActiveTab] = useState<Tab>("accounts");
+  const [showAccountForm, setShowAccountForm] = useState(false);
+  const [editingAccount, setEditingAccount] =
+    useState<BalanceAccountWithCategory | null>(null);
+
+  const [showCategoryForm, setShowCategoryForm] = useState(false);
+  const [newCategoryKey, setNewCategoryKey] = useState("");
+  const [newCategoryLabel, setNewCategoryLabel] = useState("");
+
+  const activeCategories = useMemo(
+    () => state.categories.filter((c) => c.is_active),
+    [state.categories]
+  );
+
+  const renderCategoryLabel = (cat: BalanceCategory) =>
+    t(cat.i18n_key, { defaultValue: cat.key });
+
+  const closeAccountForm = () => {
+    setShowAccountForm(false);
+    setEditingAccount(null);
+  };
+
+  const handleAccountSubmit = async (
+    payload:
+      | Parameters<typeof addAccount>[0]
+      | Parameters<typeof editAccount>[1]
+  ) => {
+    try {
+      if (editingAccount) {
+        await editAccount(editingAccount.id, payload as Parameters<typeof editAccount>[1]);
+      } else {
+        await addAccount(payload as Parameters<typeof addAccount>[0]);
+      }
+      closeAccountForm();
+    } catch {
+      // Error already surfaced via state.error
+    }
+  };
+
+  const handleCreateCategory = async () => {
+    const key = newCategoryKey.trim();
+    const label = newCategoryLabel.trim();
+    if (!key) return;
+    // For user-created categories we use the literal label as the i18n_key
+    // fallback — they don't ship in the locale bundle, so renderers default
+    // to this string. (The CategoryCombobox does the same for legacy v2 rows.)
+    const i18nKey = label || key;
+    try {
+      await addCategory({
+        key,
+        i18n_key: i18nKey,
+        kind: "simple",
+        sort_order: 100, // user-created categories sort after seeded ones
+      });
+      setNewCategoryKey("");
+      setNewCategoryLabel("");
+      setShowCategoryForm(false);
+    } catch {
+      // Error already surfaced via state.error
+    }
+  };
+
+  return (
+    <div className={state.isLoading ? "opacity-50 pointer-events-none" : ""}>
+      <div className="flex items-center gap-3 mb-6">
+        <Wallet size={24} className="text-[var(--primary)]" />
+        <h1 className="text-2xl font-bold">{t("balance.accountsPage.title")}</h1>
+      </div>
+
+      {state.error && (
+        <div className="mb-4 p-3 rounded-lg bg-[var(--negative)]/10 text-[var(--negative)] text-sm border border-[var(--negative)]/20">
+          {state.errorCode
+            ? t(`balance.errors.${state.errorCode}`, {
+                defaultValue: state.error,
+              })
+            : state.error}
+        </div>
+      )}
+
+      <div className="flex border-b border-[var(--border)] mb-6">
+        <button
+          type="button"
+          onClick={() => setActiveTab("accounts")}
+          className={`px-4 py-2 text-sm font-medium border-b-2 -mb-px ${
+            activeTab === "accounts"
+              ? "border-[var(--primary)] text-[var(--primary)]"
+              : "border-transparent text-[var(--muted-foreground)] hover:text-[var(--foreground)]"
+          }`}
+        >
+          {t("balance.accountsPage.tabs.accounts")}
+        </button>
+        <button
+          type="button"
+          onClick={() => setActiveTab("categories")}
+          className={`px-4 py-2 text-sm font-medium border-b-2 -mb-px ${
+            activeTab === "categories"
+              ? "border-[var(--primary)] text-[var(--primary)]"
+              : "border-transparent text-[var(--muted-foreground)] hover:text-[var(--foreground)]"
+          }`}
+        >
+          {t("balance.accountsPage.tabs.categories")}
+        </button>
+      </div>
+
+      {activeTab === "accounts" && (
+        <div>
+          <div className="flex flex-col sm:flex-row sm:items-center sm:justify-between gap-3 mb-4">
+            <label className="flex items-center gap-2 text-sm">
+              <input
+                type="checkbox"
+                checked={state.includeArchived}
+                onChange={(e) => setIncludeArchived(e.target.checked)}
+              />
+              {t("balance.accountsPage.includeArchived")}
+            </label>
+            <button
+              type="button"
+              onClick={() => {
+                setEditingAccount(null);
+                setShowAccountForm(true);
+              }}
+              disabled={activeCategories.length === 0}
+              className="flex items-center gap-2 px-4 py-2 rounded-lg bg-[var(--primary)] text-white text-sm font-medium hover:opacity-90 disabled:opacity-50"
+            >
+              <Plus size={16} />
+              {t("balance.accountsPage.newAccount")}
+            </button>
+          </div>
+
+          {showAccountForm ? (
+            <div className="bg-[var(--card)] rounded-xl border border-[var(--border)] p-4 mb-6">
+              <h2 className="text-lg font-semibold mb-4">
+                {editingAccount
+                  ? t("balance.account.form.editTitle")
+                  : t("balance.account.form.createTitle")}
+              </h2>
+              <AccountForm
+                initialAccount={editingAccount ?? null}
+                categories={activeCategories}
+                isSaving={state.isSaving}
+                onSubmit={handleAccountSubmit}
+                onCancel={closeAccountForm}
+              />
+            </div>
+          ) : null}
+
+          {state.accounts.length === 0 ? (
+            <div className="bg-[var(--card)] rounded-xl border border-[var(--border)] p-8 text-center text-[var(--muted-foreground)]">
+              {t("balance.accountsPage.empty")}
+            </div>
+          ) : (
+            <div className="bg-[var(--card)] rounded-xl border border-[var(--border)] overflow-hidden">
+              <table className="w-full text-sm">
+                <thead className="bg-[var(--muted)]">
+                  <tr>
+                    <th className="text-left px-4 py-2 font-medium">
+                      {t("balance.account.fields.name")}
+                    </th>
+                    <th className="text-left px-4 py-2 font-medium">
+                      {t("balance.account.fields.category")}
+                    </th>
+                    <th className="text-left px-4 py-2 font-medium">
+                      {t("balance.account.fields.symbol")}
+                    </th>
+                    <th className="text-left px-4 py-2 font-medium">
+                      {t("balance.account.fields.currency")}
+                    </th>
+                    <th className="text-left px-4 py-2 font-medium">
+                      {t("balance.account.fields.status")}
+                    </th>
+                    <th className="text-right px-4 py-2 font-medium">
+                      {t("balance.account.fields.actions")}
+                    </th>
+                  </tr>
+                </thead>
+                <tbody>
+                  {state.accounts.map((acc) => {
+                    const isArchived = !!acc.archived_at;
+                    return (
+                      <tr
+                        key={acc.id}
+                        className="border-t border-[var(--border)]"
+                      >
+                        <td className="px-4 py-2">
+                          <span className={isArchived ? "opacity-60" : ""}>
+                            {acc.name}
+                          </span>
+                        </td>
+                        <td className="px-4 py-2">
+                          {t(acc.category_i18n_key, {
+                            defaultValue: acc.category_key,
+                          })}
+                        </td>
+                        <td className="px-4 py-2 text-[var(--muted-foreground)]">
+                          {acc.symbol ?? "—"}
+                        </td>
+                        <td className="px-4 py-2 text-[var(--muted-foreground)]">
+                          {acc.currency}
+                        </td>
+                        <td className="px-4 py-2">
+                          {isArchived ? (
+                            <span className="text-xs px-2 py-0.5 rounded-full bg-[var(--muted)] text-[var(--muted-foreground)]">
+                              {t("balance.account.status.archived")}
+                            </span>
+                          ) : (
+                            <span className="text-xs px-2 py-0.5 rounded-full bg-[var(--positive)]/10 text-[var(--positive)]">
+                              {t("balance.account.status.active")}
+                            </span>
+                          )}
+                        </td>
+                        <td className="px-4 py-2 text-right">
+                          <div className="inline-flex items-center gap-1">
+                            <button
+                              type="button"
+                              onClick={() => {
+                                setEditingAccount(acc);
+                                setShowAccountForm(true);
+                              }}
+                              className="p-1.5 rounded hover:bg-[var(--muted)] text-[var(--muted-foreground)] hover:text-[var(--foreground)]"
+                              title={t("common.edit")}
+                            >
+                              <Edit2 size={14} />
+                            </button>
+                            {isArchived ? (
+                              <button
+                                type="button"
+                                onClick={() => unarchiveAccount(acc.id)}
+                                className="p-1.5 rounded hover:bg-[var(--muted)] text-[var(--muted-foreground)] hover:text-[var(--foreground)]"
+                                title={t("balance.account.actions.unarchive")}
+                              >
+                                <ArchiveRestore size={14} />
+                              </button>
+                            ) : (
+                              <button
+                                type="button"
+                                onClick={() => archiveAccount(acc.id)}
+                                className="p-1.5 rounded hover:bg-[var(--muted)] text-[var(--muted-foreground)] hover:text-[var(--negative)]"
+                                title={t("balance.account.actions.archive")}
+                              >
+                                <Trash2 size={14} />
+                              </button>
+                            )}
+                          </div>
+                        </td>
+                      </tr>
+                    );
+                  })}
+                </tbody>
+              </table>
+            </div>
+          )}
+        </div>
+      )}
+
+      {activeTab === "categories" && (
+        <div>
+          <div className="flex flex-col sm:flex-row sm:items-center sm:justify-between gap-3 mb-4">
+            <p className="text-sm text-[var(--muted-foreground)]">
+              {t("balance.category.intro")}
+            </p>
+            <button
+              type="button"
+              onClick={() => setShowCategoryForm((prev) => !prev)}
+              className="flex items-center gap-2 px-4 py-2 rounded-lg bg-[var(--primary)] text-white text-sm font-medium hover:opacity-90"
+            >
+              <Plus size={16} />
+              {t("balance.category.actions.create")}
+            </button>
+          </div>
+
+          {showCategoryForm && (
+            <div className="bg-[var(--card)] rounded-xl border border-[var(--border)] p-4 mb-6">
+              <h2 className="text-lg font-semibold mb-4">
+                {t("balance.category.form.createTitle")}
+              </h2>
+              <div className="grid grid-cols-1 sm:grid-cols-2 gap-4">
+                <div>
+                  <label
+                    className="block text-sm font-medium mb-1"
+                    htmlFor="category-key"
+                  >
+                    {t("balance.category.form.key")}
+                  </label>
+                  <input
+                    id="category-key"
+                    type="text"
+                    value={newCategoryKey}
+                    onChange={(e) => setNewCategoryKey(e.target.value)}
+                    className="w-full px-3 py-2 rounded-lg border border-[var(--border)] bg-[var(--card)] text-sm focus:outline-none focus:ring-1 focus:ring-[var(--primary)]"
+                    placeholder={t("balance.category.form.keyPlaceholder")}
+                    autoComplete="off"
+                  />
+                </div>
+                <div>
+                  <label
+                    className="block text-sm font-medium mb-1"
+                    htmlFor="category-label"
+                  >
+                    {t("balance.category.form.label")}
+                  </label>
+                  <input
+                    id="category-label"
+                    type="text"
+                    value={newCategoryLabel}
+                    onChange={(e) => setNewCategoryLabel(e.target.value)}
+                    className="w-full px-3 py-2 rounded-lg border border-[var(--border)] bg-[var(--card)] text-sm focus:outline-none focus:ring-1 focus:ring-[var(--primary)]"
+                    placeholder={t("balance.category.form.labelPlaceholder")}
+                    autoComplete="off"
+                  />
+                </div>
+              </div>
+              <p className="text-xs text-[var(--muted-foreground)] mt-3">
+                {t("balance.category.form.simpleOnlyNotice")}
+              </p>
+              <div className="flex justify-end gap-2 mt-4">
+                <button
+                  type="button"
+                  onClick={() => {
+                    setShowCategoryForm(false);
+                    setNewCategoryKey("");
+                    setNewCategoryLabel("");
+                  }}
+                  className="px-4 py-2 rounded-lg border border-[var(--border)] text-sm hover:bg-[var(--muted)]"
+                >
+                  {t("common.cancel")}
+                </button>
+                <button
+                  type="button"
+                  onClick={handleCreateCategory}
+                  disabled={state.isSaving || !newCategoryKey.trim()}
+                  className="px-4 py-2 rounded-lg bg-[var(--primary)] text-white text-sm font-medium hover:opacity-90 disabled:opacity-50"
+                >
+                  {t("balance.category.form.create")}
+                </button>
+              </div>
+            </div>
+          )}
+
+          <div className="bg-[var(--card)] rounded-xl border border-[var(--border)] overflow-hidden">
+            <table className="w-full text-sm">
+              <thead className="bg-[var(--muted)]">
+                <tr>
+                  <th className="text-left px-4 py-2 font-medium">
+                    {t("balance.category.fields.name")}
+                  </th>
+                  <th className="text-left px-4 py-2 font-medium">
+                    {t("balance.category.fields.key")}
+                  </th>
+                  <th className="text-left px-4 py-2 font-medium">
+                    {t("balance.category.fields.kind")}
+                  </th>
+                  <th className="text-left px-4 py-2 font-medium">
+                    {t("balance.category.fields.origin")}
+                  </th>
+                  <th className="text-right px-4 py-2 font-medium">
+                    {t("balance.category.fields.actions")}
+                  </th>
+                </tr>
+              </thead>
+              <tbody>
+                {state.categories.map((cat) => (
+                  <tr key={cat.id} className="border-t border-[var(--border)]">
+                    <td className="px-4 py-2">{renderCategoryLabel(cat)}</td>
+                    <td className="px-4 py-2 text-[var(--muted-foreground)]">
+                      <code className="text-xs">{cat.key}</code>
+                    </td>
+                    <td className="px-4 py-2">
+                      <span className="text-xs px-2 py-0.5 rounded-full bg-[var(--muted)]">
+                        {t(`balance.category.kind.${cat.kind}`)}
+                      </span>
+                    </td>
+                    <td className="px-4 py-2">
+                      {cat.is_seed ? (
+                        <span className="text-xs text-[var(--muted-foreground)]">
+                          {t("balance.category.origin.seeded")}
+                        </span>
+                      ) : (
+                        <span className="text-xs text-[var(--muted-foreground)]">
+                          {t("balance.category.origin.user")}
+                        </span>
+                      )}
+                    </td>
+                    <td className="px-4 py-2 text-right">
+                      <div className="inline-flex items-center gap-1">
+                        <button
+                          type="button"
+                          onClick={() => {
+                            const next = window.prompt(
+                              t("balance.category.actions.renamePrompt"),
+                              renderCategoryLabel(cat)
+                            );
+                            if (next && next.trim()) {
+                              editCategory(cat.id, { i18n_key: next.trim() });
+                            }
+                          }}
+                          className="p-1.5 rounded hover:bg-[var(--muted)] text-[var(--muted-foreground)] hover:text-[var(--foreground)]"
+                          title={t("common.edit")}
+                        >
+                          <Edit2 size={14} />
+                        </button>
+                        <button
+                          type="button"
+                          onClick={() => {
+                            if (cat.is_seed) return;
+                            if (
+                              window.confirm(
+                                t("balance.category.actions.deleteConfirm")
+                              )
+                            ) {
+                              removeCategory(cat.id);
+                            }
+                          }}
+                          disabled={cat.is_seed}
+                          title={
+                            cat.is_seed
+                              ? t("balance.category.actions.deleteSeedHint")
+                              : t("common.delete")
+                          }
+                          className="p-1.5 rounded hover:bg-[var(--muted)] text-[var(--muted-foreground)] hover:text-[var(--negative)] disabled:opacity-30 disabled:cursor-not-allowed"
+                        >
+                          <Trash2 size={14} />
+                        </button>
+                      </div>
+                    </td>
+                  </tr>
+                ))}
+              </tbody>
+            </table>
+          </div>
+        </div>
+      )}
+    </div>
+  );
+}