feat: Faz 6c - ek dosyalar, carousel ve mutabakat

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

CHANGELOG.md

@@ -6,6 +6,67 @@ Biçim [Keep a Changelog](https://keepachangelog.com/tr-TR/1.1.0/) esas alınır
 
 ## [Yayınlanmamış]
 
+## [0.6.0] - 2026-11-05
+
+Faz 6: hesaplar, kategoriler, işlemler, ek dosyalar ve mutabakat (6a, 6b, 6c alt fazları).
+
+### Eklendi — Faz 6c: ek dosyalar, carousel, ekstre ve mutabakat
+
+- Depolama soyutlaması `lib/storage/` (`put`, `get`, `delete`); yerel disk sürücüsü (`UPLOAD_DIR`), atomik yazma, rastgele anahtarlar, yol geçişine karşı anahtar doğrulaması.
+- Ek dosya yükleme `POST /api/files`: tür dosya içeriğinden (imza) tespit edilir — JPEG, PNG, WebP, HEIC, PDF; uzantıya güvenilmez. Dosya başına `MAX_UPLOAD_MB` (10 MB), kayıt başına 10 dosya. Origin kontrolü.
+- Görseller sharp ile EXIF yönüne göre döndürülür, en fazla 2000 px'e küçültülür, WebP'ye çevrilir; EXIF/GPS dahil tüm meta veri silinir; 320 px küçük resim üretilir. iPhone HEIC dosyaları libheif (WASM, `heic-decode`) ile çözülür. PDF'ler yapı kontrolünden sonra olduğu gibi saklanır.
+- Yetkili servis `GET /api/files/:id` (`?v=thumb`, `&indir=1`): oturum + hane üyeliği; bekleyen ek yalnızca yükleyene; silinmiş işlemin veya başkasının gizli hesabındaki işlemin eki görünmez (404). Dosyalara özel sıkı CSP, `nosniff`, `private` önbellek.
+- `attachments` koleksiyonu (`ownerType`, `ownerId`, tür, boyut, yükleyen, sıra). Ekler işlemle aynı MongoDB transaction'ında bağlanır; hata olursa işlem de oluşmaz. Gider: yalnızca görsel; gelir ve transfer: görsel veya PDF.
+- İşlem formunda küçük "Ek ekle" alanı (çoklu seçim, yükleme göstergesi, küçük önizleme, kaldırma, sayaç); yüklemeler bitmeden kaydedilemez. Kopyada ekler taşınmaz.
+- Görüntüleyici: shadcn Carousel (Embla) — oklar, kaydırma, klavye okları, tam ekran, "2 / 5" göstergesi, indirme; PDF'ler ikon + "Aç" düğmesiyle. Ayrıntıda en fazla 4 küçük resim + "+N".
+- Temizlik `npm run cleanup`: 24 saatten eski bağlanmamış ekler, 30 günden önce kayıttan çıkarılmış ekler ve 30 günden önce silinmiş işlemlerin ekleri (dosyalarıyla) silinir.
+- Hesap ekstresi `/hesaplar/:id?ay=YYYY-MM`: ay başı/ay sonu bakiyesi, giriş/çıkış, yürüyen bakiye, mutabakat işaretleri; işlem ayrıntısı ekstreden açılır. Başkasının gizli hesabına transfer ekstrede görünür ama karşı hesap adı gizlenir.
+- Mutabakat: ekstre tarihi ve bakiyesi girilir, uygulama bakiyesiyle karşılaştırılır (kredi kartında borç pozitif girilir). Fark varsa onayla "Mutabakat düzeltmesi" işlemi oluşturulur; o tarihe kadarki işlemler hesap bazında işaretlenir; `reconciliations` kaydı ve denetim kaydı (`account.reconcile`) tek transaction'da.
+- `004` migration'ı: `attachments` ve `reconciliations` index'leri; işlemlerde `reconciledAccountIds` ve `isAdjustment`.
+- Testler: dosya türü tespiti, depolama, ekstre yardımcıları (birim); yükleme/dönüştürme (EXIF silme, yön, boyut, HEIC), bağlama kuralları, erişim izolasyonu, temizlik, ekstre tutarlılığı, mutabakat (entegrasyon).
+
+### Değişti — Faz 6c
+
+- Hesap adı artık hesap ekstresini açar (gizli hesaplarda bağlantı yok).
+- Bakiyeyi etkileyen alanı (tutar, tarih, tür, hesap) değiştirilen işlemin mutabakat işareti kalkar. Mutabakat düzeltmesi düzenlenemez, yalnızca silinebilir.
+- İşlemlerdeki kullanılmayan `reconciledAt` alanı, hesap bazında `reconciledAccountIds` ile değiştirildi.
+
+### Düzeltildi
+
+- `seed:reset` işlemleri ve satıcıları silmiyordu; artık işlemler, satıcılar, ekler (diskteki dosyalarıyla) ve mutabakatlar da temizlenir.
+
+### Eklendi — Faz 6b: işlemler
+
+- İşlemler (`/islemler`): gelir, gider ve transfer (hesap ↔ hesap). Tutar her zaman pozitif; işaret türden gelir. Hesap bakiyeleri artık açılış bakiyesi + gerçekleşmiş işlemlerden hesaplanır (tek doğruluk kaynağı: işlemler).
+- Bölünmüş işlem: en az 2 kalem, kalemler toplamı = tutar (istemci ve sunucuda aynı zod şeması); kalan tutar göstergesi, "kalanı son kaleme ekle"; listede tek satır, ayrıntıda kalemler.
+- Akıllı giriş: satıcı önerileri (Türkçe normalize arama, kullanım sıklığı) ve satıcının son kullanılan kategori/hesabı; işlemi kopyalama.
+- Liste: güne göre gruplama ve günlük net, gelir/gider/net özetleri, sayfalama; filtreler (tarih aralığı İstanbul gününe göre, tür, durum, hesap — transfer hedefi dahil, kategori — alt kategoriler ve bölünmüş kalemler dahil, ekleyen kişi, tutar aralığı, etiket, metin arama); filtreler URL'de.
+- İşlem ayrıntısı, düzenleme ve yumuşak silme; silme bildiriminde "Geri al".
+- CSV dışa aktarma (`/islemler/disa-aktar`): listedeki filtrelerle, bölünmüş işlem kalem başına satır; Türkçe Excel uyumlu (noktalı virgül, ondalık virgül, UTF-8 BOM), formül enjeksiyonu koruması.
+- Hızlı ekle her ekrandan doğrudan işlem formunu açar (gider/gelir/transfer sekmeleri).
+- Gizlilik: başkasının "yalnızca ben" hesabına dokunan işlemler listede, ayrıntıda ve CSV'de görünmez; o hesaba yalnızca sahibi işlem girer.
+- Seed: son 6 ayın 221 gerçekçi işlemi (faker.seed(42); maaş, kira, faturalar — kışın doğalgaz yüksek, market — bir kısmı bölünmüş, yakıt, kafe, kart ödemesi, birikim, nakit çekme), satıcı kuralları; idempotent (`seedRef`).
+- `003` migration'ı: `transactions` ve `payees` index'leri. Denetim kaydı: işlem silme/geri alma.
+- Testler: bakiye tutarlılığı (bağımsız doğrulama dahil), izolasyon, gizli hesap, arşivli kategori, filtreler, satıcı kuralları, CSV.
+
+### Değişti
+
+- `npm run typecheck` önce route tiplerini üretir (`next typegen`).
+
+### Eklendi — Faz 6a: para, hesaplar ve kategoriler
+
+- `shared/money.ts`: Türkçe tutar ayrıştırma (`"1.250,50"` → 125050 kuruş; binlik/ondalık kuralları belgeli), `formatMoneyInput`, `sumMoney`, kuruş kaybı olmadan oransal bölme (`allocate`, `splitEvenly`).
+- `shared/quantity.ts`: miktarlar birimin binde biri tamsayı (`1,5 kg` → 1500); ayrıştırma, biçimlendirme, kg↔g / lt↔ml dönüşümü.
+- `shared/dates.ts`: İstanbul günü yardımcıları (gün başlangıcı, UTC → yerel gün).
+- Hesaplar (`/hesaplar`): nakit, vadesiz banka (KMH limiti, aylık faiz, kesim günü), birikim, kredi kartı (limit, kesim günü, son ödeme kuralı, ödeme hesabı), yemek kartı (sağlayıcı); hesap sahibi kişi ve "yalnızca ben" (bakiyeyi yalnızca hesap sahibi görür, toplamlar hane ayarına uyar); renk/ikon, sıralama, arşiv. Varlık / kart borcu / net özet.
+- Kategoriler (`/kategoriler`): gelir ve gider ağaçları (5 seviyeye kadar), ekleme, düzenleme, taşıma (alt ağaçla, transaction), sıralama, arşivleme (alt ağaçla); kardeşler arasında ad tekrarı engeli (Türkçe normalize).
+- Varsayılan Türkçe kategori seti (44 kategori): yeni hanede aynı transaction'da, mevcut hanelere `002` migration'ıyla, idempotent (`defaultKey`).
+- Kategori ağacı saf fonksiyonları (`buildTree`, `toOptions`, `checkMove`, `rollupTotals` …) ve birim testleri.
+- Renk paleti (13 renk, açık/koyu tema değişkenleri) ve ikon kayıt tablosu; ikon/renk seçiciler, `MoneyInput`.
+- Seed: varsayılan kategoriler ve 7 örnek hesap (KMH'li banka, kredi kartı, birikim, "yalnızca ben" yemek kartı).
+- Denetim kaydı: hesap oluşturma/düzenleme/arşiv, kategori taşıma/arşiv.
+- Entegrasyon testleri: kategori ve hesap izolasyonu, roller, gizli bakiye, kart kuralları, ağaç kuralları.
+
 ## [0.5.0] - 2026-11-05
 
 Faz 5: Haneler, hane içi roller ve veri izolasyonu.

README.md

@@ -52,16 +52,19 @@ Giriş kullanıcı adı **veya** e-posta ile yapılır. Kayıt kapalıdır; kull
 
 ## Scriptler
 
-| Komut                         | Açıklama                         |
-| ----------------------------- | -------------------------------- |
-| `npm run dev`                 | Geliştirme sunucusu              |
-| `npm run build` / `start`     | Üretim build'i / sunucusu        |
-| `npm run lint`                | ESLint                           |
-| `npm run typecheck`           | `tsc --noEmit`                   |
-| `npm run test`                | Vitest birim testleri            |
-| `npm run format`              | Prettier                         |
-| `npm run db:up` / `db:down`   | Lokal MongoDB'yi başlat / durdur |
-| `npm run seed` / `seed:reset` | Örnek veri (Faz 4)               |
+| Komut                         | Açıklama                          |
+| ----------------------------- | --------------------------------- |
+| `npm run dev`                 | Geliştirme sunucusu               |
+| `npm run build` / `start`     | Üretim build'i / sunucusu         |
+| `npm run lint`                | ESLint                            |
+| `npm run typecheck`           | `tsc --noEmit`                    |
+| `npm run test`                | Vitest birim testleri             |
+| `npm run format`              | Prettier                          |
+| `npm run db:up` / `db:down`   | Lokal MongoDB'yi başlat / durdur  |
+| `npm run seed` / `seed:reset` | Örnek veri (Faz 4)                |
+| `npm run test:integration`    | Entegrasyon testleri (MongoDB)    |
+| `npm run migrate`             | Bekleyen migration'lar            |
+| `npm run cleanup`             | Eski/bağlanmamış ek dosyaları sil |
 
 ## Haneler ve yetki
 

next.config.ts

@@ -42,10 +42,24 @@ const securityHeaders = [
       [{ key: "Strict-Transport-Security", value: "max-age=31536000" }]),
 ];
 
+/**
+ * /api/files: kullanıcı dosyaları (WebP görsel, PDF). Sayfa CSP'si yerine daha sıkı bir politika:
+ * betik yok; PDF'in tarayıcı görüntüleyicisinde açılabilmesi için object-src 'self'.
+ */
+const fileCsp = [
+  "default-src 'none'",
+  "img-src 'self'",
+  "style-src 'unsafe-inline'",
+  "object-src 'self'",
+  "frame-ancestors 'self'",
+].join("; ");
+
 const nextConfig: NextConfig = {
   // Docker imajı için yalnızca gerekli dosyaları .next/standalone altına kopyala.
   output: "standalone",
   poweredByHeader: false,
+  // HEIC çözücü (libheif WASM) bundle'a girmesin; Node require ile yüklensin.
+  serverExternalPackages: ["heic-decode", "libheif-js"],
   experimental: {
     agentFeedback: true,
   },
@@ -60,7 +74,16 @@ const nextConfig: NextConfig = {
     },
   },
   async headers() {
-    return [{ source: "/:path*", headers: securityHeaders }];
+    return [
+      { source: "/:path((?!api/files/).*)", headers: securityHeaders },
+      {
+        source: "/api/files/:path*",
+        headers: [
+          ...securityHeaders.filter((h) => h.key !== "Content-Security-Policy"),
+          { key: "Content-Security-Policy", value: fileCsp },
+        ],
+      },
+    ];
   },
 };
 

package-lock.json

@@ -1,18 +1,20 @@
 {
   "name": "butcem",
-  "version": "0.1.0",
+  "version": "0.6.0",
   "lockfileVersion": 3,
   "requires": true,
   "packages": {
     "": {
       "name": "butcem",
-      "version": "0.1.0",
+      "version": "0.6.0",
       "dependencies": {
         "@hookform/resolvers": "^7.0.2",
         "@tanstack/react-table": "^9.3.1",
         "better-auth": "^1.7.17",
         "class-variance-authority": "^0.7.1",
         "cn": "^0.5.2",
+        "embla-carousel-react": "^8.6.0",
+        "heic-decode": "^2.1.0",
         "lucide-react": "^1.68.0",
         "mongodb": "~7.7",
         "mongoose": "^9.11.4",
@@ -6861,6 +6863,34 @@
       "integrity": "sha512-LnPnRZ0esKB9NjsSIaC+mffW+5dAtBui6kbK5f9Qykblj4Q33cn6yIhuCcTVjwpvL3YJPqqQ4IlsNyriGNpyFQ==",
       "license": "ISC"
     },
+    "node_modules/embla-carousel": {
+      "version": "8.6.0",
+      "resolved": "https://registry.npmjs.org/embla-carousel/-/embla-carousel-8.6.0.tgz",
+      "integrity": "sha512-SjWyZBHJPbqxHOzckOfo8lHisEaJWmwd23XppYFYVh10bU66/Pn5tkVkbkCMZVdbUE5eTCI2nD8OyIP4Z+uwkA==",
+      "license": "MIT"
+    },
+    "node_modules/embla-carousel-react": {
+      "version": "8.6.0",
+      "resolved": "https://registry.npmjs.org/embla-carousel-react/-/embla-carousel-react-8.6.0.tgz",
+      "integrity": "sha512-0/PjqU7geVmo6F734pmPqpyHqiM99olvyecY7zdweCw+6tKEXnrE90pBiBbMMU8s5tICemzpQ3hi5EpxzGW+JA==",
+      "license": "MIT",
+      "dependencies": {
+        "embla-carousel": "8.6.0",
+        "embla-carousel-reactive-utils": "8.6.0"
+      },
+      "peerDependencies": {
+        "react": "^16.8.0 || ^17.0.1 || ^18.0.0 || ^19.0.0 || ^19.0.0-rc"
+      }
+    },
+    "node_modules/embla-carousel-reactive-utils": {
+      "version": "8.6.0",
+      "resolved": "https://registry.npmjs.org/embla-carousel-reactive-utils/-/embla-carousel-reactive-utils-8.6.0.tgz",
+      "integrity": "sha512-fMVUDUEx0/uIEDM0Mz3dHznDhfX+znCCDCeIophYb1QGVM7YThSWX+wz11zlYwWFOr74b4QLGg0hrGPJeG2s4A==",
+      "license": "MIT",
+      "peerDependencies": {
+        "embla-carousel": "8.6.0"
+      }
+    },
     "node_modules/emoji-regex": {
       "version": "9.2.2",
       "resolved": "https://registry.npmjs.org/emoji-regex/-/emoji-regex-9.2.2.tgz",
@@ -8205,6 +8235,18 @@
         "node": ">= 0.4"
       }
     },
+    "node_modules/heic-decode": {
+      "version": "2.1.0",
+      "resolved": "https://registry.npmjs.org/heic-decode/-/heic-decode-2.1.0.tgz",
+      "integrity": "sha512-0fB3O3WMk38+PScbHLVp66jcNhsZ/ErtQ6u2lMYu/YxXgbBtl+oKOhGQHa4RpvE68k8IzbWkABzHnyAIjR758A==",
+      "license": "ISC",
+      "dependencies": {
+        "libheif-js": "^1.19.8"
+      },
+      "engines": {
+        "node": ">=8.0.0"
+      }
+    },
     "node_modules/hermes-estree": {
       "version": "0.25.1",
       "resolved": "https://registry.npmjs.org/hermes-estree/-/hermes-estree-0.25.1.tgz",
@@ -9076,6 +9118,15 @@
         "node": ">= 0.8.0"
       }
     },
+    "node_modules/libheif-js": {
+      "version": "1.23.5",
+      "resolved": "https://registry.npmjs.org/libheif-js/-/libheif-js-1.23.5.tgz",
+      "integrity": "sha512-umXZPthnWZtF3iG/5mQG+AZ2V6i0UeYpo3z2CkggTEgL8dKmIIwJT6TDuAMuabXa1yTW8uJ1ZAgR+CxNTklYYw==",
+      "license": "LGPL-3.0",
+      "engines": {
+        "node": ">=8.0.0"
+      }
+    },
     "node_modules/lightningcss": {
       "version": "1.33.0",
       "resolved": "https://registry.npmjs.org/lightningcss/-/lightningcss-1.33.0.tgz",

package.json

@@ -1,6 +1,6 @@
 {
   "name": "butcem",
-  "version": "0.5.0",
+  "version": "0.6.0",
   "private": true,
   "description": "BÜTÇEM — aile bütçe, cari, birikim, ev stoğu ve akıllı alışveriş uygulaması",
   "engines": {
@@ -11,7 +11,7 @@
     "build": "next build",
     "start": "next start",
     "lint": "eslint",
-    "typecheck": "tsc --noEmit",
+    "typecheck": "next typegen && tsc --noEmit",
     "test": "vitest run",
     "test:watch": "vitest",
     "format": "prettier --write .",
@@ -22,7 +22,8 @@
     "seed:reset": "tsx --conditions=react-server --env-file=.env.local scripts/seed.ts --reset",
     "icons": "tsx scripts/generate-icons.ts",
     "test:integration": "vitest run --config vitest.integration.config.mts",
-    "migrate": "tsx --conditions=react-server --env-file=.env.local scripts/migrate.ts"
+    "migrate": "tsx --conditions=react-server --env-file=.env.local scripts/migrate.ts",
+    "cleanup": "tsx --conditions=react-server --env-file=.env.local scripts/cleanup.ts"
   },
   "dependencies": {
     "@hookform/resolvers": "^7.0.2",
@@ -30,6 +31,8 @@
     "better-auth": "^1.7.17",
     "class-variance-authority": "^0.7.1",
     "cn": "^0.5.2",
+    "embla-carousel-react": "^8.6.0",
+    "heic-decode": "^2.1.0",
     "lucide-react": "^1.68.0",
     "mongodb": "~7.7",
     "mongoose": "^9.11.4",

scripts/cleanup.ts

@@ -0,0 +1,18 @@
+/**
+ * Ek dosya temizliği: npm run cleanup (canlıda günlük zamanlanmış görev; bkz. Faz 15).
+ * 24 saatten eski bağlanmamış ekler ve 30 günden önce silinmiş kayıtların ekleri fiziksel olarak silinir.
+ */
+import mongoose from "mongoose";
+import { purgeAttachments } from "@/features/attachments/service";
+import { getMongoClient } from "@/lib/db/mongo";
+
+purgeAttachments()
+  .then(({ removed }) => console.log(`✓ Temizlenen ek dosya: ${removed}`))
+  .catch((err: unknown) => {
+    console.error(err instanceof Error ? err.message : err);
+    process.exitCode = 1;
+  })
+  .finally(async () => {
+    await mongoose.disconnect();
+    await getMongoClient().close();
+  });

scripts/migrations/002-accounts-categories.ts

@@ -0,0 +1,19 @@
+import { Types } from "mongoose";
+import { installDefaultCategories } from "@/features/categories/service";
+import { AccountModel } from "@/models/account";
+import { CategoryModel } from "@/models/category";
+import { HouseholdModel } from "@/models/household";
+import type { Migration } from "./types";
+
+/** Hesap ve kategori index'leri + mevcut hanelere varsayılan kategori seti (idempotent). */
+export const migration: Migration = {
+  name: "002-accounts-categories",
+  description: "accounts/categories index'leri ve mevcut hanelere varsayılan kategoriler",
+  async up() {
+    await AccountModel.createIndexes();
+    await CategoryModel.createIndexes();
+    for (const h of await HouseholdModel.find().select({ _id: 1, createdBy: 1 }).lean()) {
+      await installDefaultCategories(h._id as Types.ObjectId, h.createdBy as Types.ObjectId);
+    }
+  },
+};

scripts/migrations/003-transactions.ts

@@ -0,0 +1,12 @@
+import { PayeeModel } from "@/models/payee";
+import { TransactionModel } from "@/models/transaction";
+import type { Migration } from "./types";
+
+export const migration: Migration = {
+  name: "003-transactions",
+  description: "transactions ve payees index'leri",
+  async up() {
+    await TransactionModel.createIndexes();
+    await PayeeModel.createIndexes();
+  },
+};

scripts/migrations/004-attachments-reconciliation.ts

@@ -0,0 +1,20 @@
+import { AttachmentModel } from "@/models/attachment";
+import { ReconciliationModel } from "@/models/reconciliation";
+import type { Migration } from "./types";
+
+export const migration: Migration = {
+  name: "004-attachments-reconciliation",
+  description: "attachments ve reconciliations index'leri; işlemlerde mutabakat alanları",
+  async up(db) {
+    await AttachmentModel.createIndexes();
+    await ReconciliationModel.createIndexes();
+    const tx = db.collection("transactions");
+    // reconciledAt (hiç kullanılmadı) → hesap bazında reconciledAccountIds.
+    await tx.updateMany({ reconciledAt: { $exists: true } }, { $unset: { reconciledAt: "" } });
+    await tx.updateMany(
+      { reconciledAccountIds: { $exists: false } },
+      { $set: { reconciledAccountIds: [] } },
+    );
+    await tx.updateMany({ isAdjustment: { $exists: false } }, { $set: { isAdjustment: false } });
+  },
+};

scripts/migrations/index.ts

@@ -1,10 +1,13 @@
 import { getDb } from "@/lib/db/mongo";
 import { connectMongoose } from "@/lib/db/mongoose";
 import { migration as m001 } from "./001-initial-indexes";
+import { migration as m002 } from "./002-accounts-categories";
+import { migration as m003 } from "./003-transactions";
+import { migration as m004 } from "./004-attachments-reconciliation";
 import type { Migration } from "./types";
 
 /** Sıralı migration listesi. Yeni migration: dosyayı ekle ve buraya sırayla ekle. */
-export const MIGRATIONS: Migration[] = [m001];
+export const MIGRATIONS: Migration[] = [m001, m002, m003, m004];
 
 const COLLECTION = "migrations";
 

scripts/seed.ts

@@ -11,8 +11,10 @@ import { closeSeedConnections, runSeed } from "./seed/run";
 
 async function main() {
   const summary = await runSeed({ reset: process.argv.includes("--reset") });
-  const { users, households, memberships } = summary.created;
-  console.log(`\nOluşturulan: ${users} kullanıcı, ${households} hane, ${memberships} üyelik.`);
+  const { users, households, memberships, categories, accounts, transactions } = summary.created;
+  console.log(
+    `\nOluşturulan: ${users} kullanıcı, ${households} hane, ${memberships} üyelik, ${categories} kategori, ${accounts} hesap, ${transactions} işlem.`,
+  );
 
   // Hesap tablosu yalnızca geliştirme ortamında gösterilir.
   if (env().NODE_ENV !== "production" && summary.accounts.length) {

scripts/seed/fixtures.ts

@@ -1,4 +1,6 @@
 import type { HouseholdRole } from "@/features/households/types";
+import type { AccountType, MealCardProvider } from "@/shared/accounts";
+import type { IconKey, Swatch } from "@/shared/appearance";
 import type { SystemRole } from "@/shared/schemas/common";
 
 /** Örnek (geliştirme) kullanıcıları. E-postası olmayanlar kullanıcı adıyla giriş yapar. */
@@ -56,3 +58,97 @@ export const SEED_HOUSEHOLDS: SeedHousehold[] = [
     ],
   },
 ];
+
+/** Örnek hesaplar (tutarlar kuruş; kart borcu negatif). Açılış: 6 ay önce. */
+export type SeedAccount = {
+  household: string;
+  name: string;
+  type: AccountType;
+  institution?: string;
+  openingBalanceMinor: number;
+  color: Swatch;
+  icon: IconKey;
+  owner?: string;
+  isPrivate?: boolean;
+  mealCardProvider?: MealCardProvider;
+  overdraft?: { limitMinor: number; monthlyRateBp: number; statementDay: number };
+  creditCard?: {
+    limitMinor: number;
+    statementDay: number;
+    dueDays: number;
+    paymentAccount: string;
+  };
+};
+
+export const SEED_ACCOUNTS: SeedAccount[] = [
+  {
+    household: "Çakır Ailesi",
+    name: "Cüzdan",
+    type: "cash",
+    openingBalanceMinor: 2_350_00,
+    color: "green",
+    icon: "wallet",
+  },
+  {
+    household: "Çakır Ailesi",
+    name: "Ziraat Maaş",
+    type: "bank",
+    institution: "Ziraat Bankası",
+    openingBalanceMinor: 18_420_50,
+    color: "red",
+    icon: "landmark",
+    overdraft: { limitMinor: 10_000_00, monthlyRateBp: 425, statementDay: 1 },
+  },
+  {
+    household: "Çakır Ailesi",
+    name: "Garanti Bonus",
+    type: "credit_card",
+    institution: "Garanti BBVA",
+    openingBalanceMinor: -6_480_75,
+    color: "teal",
+    icon: "credit-card",
+    creditCard: {
+      limitMinor: 60_000_00,
+      statementDay: 29,
+      dueDays: 10,
+      paymentAccount: "Ziraat Maaş",
+    },
+  },
+  {
+    household: "Çakır Ailesi",
+    name: "Birikim (Vadeli)",
+    type: "savings",
+    institution: "Ziraat Bankası",
+    openingBalanceMinor: 45_000_00,
+    color: "indigo",
+    icon: "piggy-bank",
+  },
+  {
+    household: "Çakır Ailesi",
+    name: "Ayşe — Pluxee",
+    type: "meal_card",
+    mealCardProvider: "pluxee",
+    openingBalanceMinor: 3_120_00,
+    color: "lime",
+    icon: "utensils",
+    owner: "ayse",
+    isPrivate: true,
+  },
+  {
+    household: "Annemler",
+    name: "Nakit",
+    type: "cash",
+    openingBalanceMinor: 1_500_00,
+    color: "green",
+    icon: "wallet",
+  },
+  {
+    household: "Annemler",
+    name: "Vakıfbank Emekli",
+    type: "bank",
+    institution: "VakıfBank",
+    openingBalanceMinor: 27_800_00,
+    color: "amber",
+    icon: "landmark",
+  },
+];

scripts/seed/run.int.test.ts

@@ -24,18 +24,28 @@ describe("seed", () => {
   it("ilk çalıştırmada admin, örnek kullanıcılar, haneler ve üyelikleri oluşturur", async () => {
     const summary = await runSeed({ log: silent });
     const memberCount = SEED_HOUSEHOLDS.reduce((n, h) => n + h.members.length, 0);
-    expect(summary.created).toEqual({
+    expect(summary.created).toMatchObject({
       users: SEED_USERS.length + 1,
       households: SEED_HOUSEHOLDS.length,
       memberships: memberCount,
     });
+    expect(summary.created.categories).toBeGreaterThan(40);
+    expect(summary.created.accounts).toBe(7);
+    expect(summary.created.transactions).toBeGreaterThan(150);
     expect(await getDb().collection("user").countDocuments()).toBe(SEED_USERS.length + 1);
     expect(await HouseholdMemberModel.countDocuments()).toBe(memberCount);
   });
 
   it("idempotenttir: ikinci çalıştırma kopya oluşturmaz", async () => {
     const summary = await runSeed({ log: silent });
-    expect(summary.created).toEqual({ users: 0, households: 0, memberships: 0 });
+    expect(summary.created).toEqual({
+      users: 0,
+      households: 0,
+      memberships: 0,
+      categories: 0,
+      accounts: 0,
+      transactions: 0,
+    });
     expect(await getDb().collection("user").countDocuments()).toBe(SEED_USERS.length + 1);
     expect(await HouseholdModel.countDocuments()).toBe(SEED_HOUSEHOLDS.length);
   });

scripts/seed/run.ts

@@ -3,11 +3,21 @@ import { getAuth } from "@/lib/auth";
 import { getDb } from "@/lib/db/mongo";
 import { connectMongoose } from "@/lib/db/mongoose";
 import { env } from "@/lib/env";
+import { getStorage } from "@/lib/storage";
+import { installDefaultCategories } from "@/features/categories/service";
+import { AccountModel } from "@/models/account";
 import { HouseholdModel } from "@/models/household";
 import { HouseholdMemberModel } from "@/models/household-member";
 import { storedEmail } from "@/shared/account-email";
 import { runMigrations } from "../migrations";
-import { ADMIN_USERNAME, SEED_HOUSEHOLDS, SEED_USERS, type SeedUser } from "./fixtures";
+import { seedTransactions } from "./transactions";
+import {
+  ADMIN_USERNAME,
+  SEED_ACCOUNTS,
+  SEED_HOUSEHOLDS,
+  SEED_USERS,
+  type SeedUser,
+} from "./fixtures";
 
 /**
  * İdempotent seed. Kullanıcılar Better Auth API'siyle oluşturulur (şifreler doğru hashlenir);
@@ -26,12 +36,29 @@ export type SeedAccountRow = {
 };
 
 export type SeedSummary = {
-  created: { users: number; households: number; memberships: number };
+  created: {
+    users: number;
+    households: number;
+    memberships: number;
+    categories: number;
+    accounts: number;
+    transactions: number;
+  };
   accounts: SeedAccountRow[];
 };
 
 const AUTH_COLLECTIONS = ["user", "account", "session", "verification", "rateLimit"];
-const DOMAIN_COLLECTIONS = ["households", "householdMembers", "auditLogs"];
+const DOMAIN_COLLECTIONS = [
+  "households",
+  "householdMembers",
+  "auditLogs",
+  "categories",
+  "accounts",
+  "transactions",
+  "payees",
+  "attachments",
+  "reconciliations",
+];
 
 type AuthApi = ReturnType<typeof getAuth>["api"];
 
@@ -73,11 +100,26 @@ export async function runSeed({
   const db = getDb();
   await connectMongoose();
   const summary: SeedSummary = {
-    created: { users: 0, households: 0, memberships: 0 },
+    created: {
+      users: 0,
+      households: 0,
+      memberships: 0,
+      categories: 0,
+      accounts: 0,
+      transactions: 0,
+    },
     accounts: [],
   };
 
   if (reset) {
+    // Ek dosyaların diskteki kopyaları da silinsin (yetim dosya kalmasın).
+    const storage = getStorage();
+    for await (const a of db
+      .collection("attachments")
+      .find({}, { projection: { storageKey: 1, thumbKey: 1 } })) {
+      await storage.delete(String(a.storageKey));
+      if (a.thumbKey) await storage.delete(String(a.thumbKey));
+    }
     for (const name of [...AUTH_COLLECTIONS, ...DOMAIN_COLLECTIONS]) {
       await db.collection(name).deleteMany({});
     }
@@ -180,7 +222,58 @@ export async function runSeed({
     }
   }
 
-  // 5) Geliştirme hesapları tablosu
+  // 5) Varsayılan kategoriler ve örnek hesaplar
+  const householdIds = new Map<string, Types.ObjectId>();
+  for (const h of SEED_HOUSEHOLDS) {
+    const doc = await HouseholdModel.findOne({ name: h.name }).select({ _id: 1 }).lean();
+    householdIds.set(h.name, doc!._id);
+    summary.created.categories += await installDefaultCategories(doc!._id, actor);
+  }
+  const openingDate = new Date(Date.now() - 183 * 24 * 60 * 60 * 1000);
+  for (const [order, a] of SEED_ACCOUNTS.entries()) {
+    const householdId = householdIds.get(a.household)!;
+    if (await AccountModel.exists({ householdId, name: a.name })) continue;
+    const payer = a.creditCard
+      ? await AccountModel.findOne({ householdId, name: a.creditCard.paymentAccount })
+          .select({ _id: 1 })
+          .lean()
+      : null;
+    await AccountModel.create({
+      householdId,
+      name: a.name,
+      type: a.type,
+      institution: a.institution ?? "",
+      mealCardProvider: a.mealCardProvider ?? null,
+      openingBalanceMinor: a.openingBalanceMinor,
+      openingDate,
+      color: a.color,
+      icon: a.icon,
+      order,
+      ownerUserId: a.owner ? new Types.ObjectId(ids.get(a.owner)!) : null,
+      isPrivate: a.isPrivate ?? false,
+      overdraft: a.overdraft ? { enabled: true, ...a.overdraft } : null,
+      creditCard: a.creditCard
+        ? {
+            limitMinor: a.creditCard.limitMinor,
+            statementDay: a.creditCard.statementDay,
+            dueRule: { kind: "daysAfter", value: a.creditCard.dueDays },
+            paymentAccountId: payer?._id ?? null,
+          }
+        : null,
+      createdBy: actor,
+      updatedBy: actor,
+    });
+    summary.created.accounts++;
+  }
+  if (summary.created.categories) log(`✓ Varsayılan kategoriler: ${summary.created.categories}`);
+  if (summary.created.accounts) log(`✓ Örnek hesaplar: ${summary.created.accounts}`);
+
+  // 6) Son 6 ayın örnek işlemleri (faker.seed(42), idempotent)
+  const userIdMap = new Map([...ids.entries()]);
+  summary.created.transactions = await seedTransactions(householdIds, userIdMap);
+  if (summary.created.transactions) log(`✓ Örnek işlemler: ${summary.created.transactions}`);
+
+  // 7) Geliştirme hesapları tablosu
   const all = [
     { username: ADMIN_USERNAME, name: "Yönetici", email: adminEmail, role: "admin" as const },
     ...SEED_USERS,

scripts/seed/transactions.ts

@@ -0,0 +1,496 @@
+import { faker } from "@faker-js/faker";
+import { Types } from "mongoose";
+import { AccountModel } from "@/models/account";
+import { CategoryModel } from "@/models/category";
+import { PayeeModel } from "@/models/payee";
+import { TransactionModel } from "@/models/transaction";
+import { istanbulDayStart, todayIstanbul } from "@/shared/dates";
+import { allocate } from "@/shared/money";
+import { foldTr } from "@/shared/search";
+import type { TransactionType } from "@/shared/transactions";
+
+/**
+ * Son 6 ayın gerçekçi işlemleri (faker.seed(42) ile tekrarlanabilir).
+ * Her işlemin sabit `seedRef`'i vardır: tekrar çalıştırmada kopya oluşmaz.
+ */
+
+type Ctx = {
+  householdId: Types.ObjectId;
+  account: (name: string) => Types.ObjectId;
+  category: (key: string) => Types.ObjectId;
+  user: (username: string) => Types.ObjectId;
+};
+
+type SeedTx = {
+  ref: string;
+  type: TransactionType;
+  ymd: string;
+  amountMinor: number;
+  account: string;
+  toAccount?: string;
+  category?: string;
+  splits?: { category: string; weight: number; note?: string }[];
+  payee?: string;
+  description?: string;
+  tags?: string[];
+  by: string;
+};
+
+const tl = (min: number, max: number) => faker.number.int({ min: min * 100, max: max * 100 });
+const pick = <T>(xs: readonly T[]) => faker.helpers.arrayElement(xs);
+
+/** Ayın gün sayısına göre güvenli gün (31 → ayın son günü). */
+function ymdOf(year: number, month: number, day: number) {
+  const last = new Date(Date.UTC(year, month, 0)).getUTCDate();
+  return `${year}-${String(month).padStart(2, "0")}-${String(Math.min(day, last)).padStart(2, "0")}`;
+}
+
+function months(count: number): { y: number; m: number; key: string }[] {
+  const [ty, tm] = todayIstanbul().split("-").map(Number) as [number, number];
+  return Array.from({ length: count }, (_, i) => {
+    const d = new Date(Date.UTC(ty, tm - 1 - (count - 1 - i), 1));
+    const y = d.getUTCFullYear();
+    const m = d.getUTCMonth() + 1;
+    return { y, m, key: `${y}-${String(m).padStart(2, "0")}` };
+  });
+}
+
+function cakirAiles(): SeedTx[] {
+  const out: SeedTx[] = [];
+  const marketPayees = ["Migros", "BİM", "A101", "Şok", "CarrefourSA"] as const;
+  for (const { y, m, key } of months(6)) {
+    const winter = [11, 12, 1, 2, 3].includes(m);
+    const d = (day: number) => ymdOf(y, m, day);
+    const add = (x: Omit<SeedTx, "ref">, n = 0) =>
+      out.push({ ...x, ref: `cakir:${key}:${x.payee ?? x.category ?? x.type}:${n}` });
+
+    add({
+      type: "income",
+      ymd: d(15),
+      amountMinor: 52_000_00,
+      account: "Ziraat Maaş",
+      category: "maas",
+      payee: "Anadolu Yazılım A.Ş.",
+      by: "admin",
+    });
+    add({
+      type: "income",
+      ymd: d(1),
+      amountMinor: 4_500_00,
+      account: "Ayşe — Pluxee",
+      category: "yemek-karti",
+      payee: "Pluxee",
+      by: "ayse",
+    });
+    add({
+      type: "expense",
+      ymd: d(3),
+      amountMinor: 17_500_00,
+      account: "Ziraat Maaş",
+      category: "kira",
+      payee: "Ev sahibi",
+      description: "Kira",
+      by: "admin",
+    });
+    add({
+      type: "expense",
+      ymd: d(5),
+      amountMinor: 1_250_00,
+      account: "Ziraat Maaş",
+      category: "aidat",
+      payee: "Site yönetimi",
+      by: "admin",
+    });
+    add({
+      type: "expense",
+      ymd: d(10),
+      amountMinor: tl(750, 1_600),
+      account: "Ziraat Maaş",
+      category: "faturalar.elektrik",
+      payee: "Enerjisa",
+      by: "ayse",
+    });
+    add({
+      type: "expense",
+      ymd: d(12),
+      amountMinor: tl(300, 620),
+      account: "Ziraat Maaş",
+      category: "faturalar.su",
+      payee: "İSKİ",
+      by: "ayse",
+    });
+    add({
+      type: "expense",
+      ymd: d(14),
+      amountMinor: winter ? tl(1_800, 3_400) : tl(350, 700),
+      account: "Ziraat Maaş",
+      category: "faturalar.dogalgaz",
+      payee: "İGDAŞ",
+      by: "ayse",
+    });
+    add({
+      type: "expense",
+      ymd: d(20),
+      amountMinor: 499_90,
+      account: "Garanti Bonus",
+      category: "faturalar.internet",
+      payee: "Türk Telekom",
+      by: "admin",
+    });
+    add({
+      type: "expense",
+      ymd: d(22),
+      amountMinor: 714_00,
+      account: "Garanti Bonus",
+      category: "faturalar.telefon",
+      payee: "Turkcell",
+      description: "2 hat",
+      by: "admin",
+    });
+    add({
+      type: "expense",
+      ymd: d(8),
+      amountMinor: 229_99,
+      account: "Garanti Bonus",
+      category: "abonelikler",
+      payee: "Netflix",
+      by: "admin",
+    });
+    add({
+      type: "expense",
+      ymd: d(9),
+      amountMinor: 99_99,
+      account: "Garanti Bonus",
+      category: "abonelikler",
+      payee: "Spotify",
+      by: "emre",
+    });
+
+    // Transferler: nakit çekme, kart ödemesi, birikim.
+    add({
+      type: "transfer",
+      ymd: d(2),
+      amountMinor: 2_000_00,
+      account: "Ziraat Maaş",
+      toAccount: "Cüzdan",
+      description: "ATM",
+      by: "admin",
+    });
+    add({
+      type: "transfer",
+      ymd: d(9),
+      amountMinor: tl(11_000, 15_000),
+      account: "Ziraat Maaş",
+      toAccount: "Garanti Bonus",
+      description: "Kart borcu ödemesi",
+      by: "admin",
+    });
+    add({
+      type: "transfer",
+      ymd: d(16),
+      amountMinor: 5_000_00,
+      account: "Ziraat Maaş",
+      toAccount: "Birikim (Vadeli)",
+      description: "Aylık birikim",
+      by: "ayse",
+    });
+
+    // Market: haftada 1–2; bir kısmı bölünmüş.
+    const marketCount = faker.number.int({ min: 6, max: 8 });
+    for (let i = 0; i < marketCount; i++) {
+      const payee = pick(marketPayees);
+      const amountMinor = tl(280, 2_600);
+      const split = amountMinor > 1_200_00 && faker.datatype.boolean({ probability: 0.5 });
+      add(
+        {
+          type: "expense",
+          ymd: d(faker.number.int({ min: 1, max: 28 })),
+          amountMinor,
+          account: pick(["Garanti Bonus", "Garanti Bonus", "Cüzdan"]),
+          ...(split
+            ? {
+                splits: [
+                  { category: "market.gida", weight: faker.number.int({ min: 55, max: 75 }) },
+                  {
+                    category: "market.temizlik",
+                    weight: faker.number.int({ min: 10, max: 25 }),
+                    note: "Deterjan",
+                  },
+                  {
+                    category: "market.kisisel-bakim",
+                    weight: faker.number.int({ min: 5, max: 15 }),
+                  },
+                ],
+              }
+            : { category: "market.gida" }),
+          payee,
+          tags: faker.datatype.boolean({ probability: 0.15 }) ? ["indirim"] : [],
+          by: pick(["ayse", "ayse", "admin", "emre"]),
+        },
+        i,
+      );
+    }
+    for (let i = 0; i < faker.number.int({ min: 2, max: 3 }); i++) {
+      add(
+        {
+          type: "expense",
+          ymd: d(faker.number.int({ min: 1, max: 28 })),
+          amountMinor: tl(1_200, 2_300),
+          account: "Garanti Bonus",
+          category: "ulasim.yakit",
+          payee: pick(["Shell", "Opet", "BP"]),
+          by: "admin",
+        },
+        i,
+      );
+    }
+    for (let i = 0; i < faker.number.int({ min: 4, max: 6 }); i++) {
+      add(
+        {
+          type: "expense",
+          ymd: d(faker.number.int({ min: 1, max: 28 })),
+          amountMinor: tl(110, 340),
+          account: "Ayşe — Pluxee",
+          category: "eglence.kafe",
+          payee: pick(["Starbucks", "Kahve Dünyası", "Simit Sarayı"]),
+          by: "ayse",
+        },
+        i,
+      );
+    }
+    for (let i = 0; i < faker.number.int({ min: 2, max: 4 }); i++) {
+      add(
+        {
+          type: "expense",
+          ymd: d(faker.number.int({ min: 1, max: 28 })),
+          amountMinor: tl(450, 1_600),
+          account: pick(["Garanti Bonus", "Ayşe — Pluxee"]),
+          category: "eglence.disarida-yemek",
+          payee: pick(["Köfteci Yusuf", "Nusr-Et", "Big Chefs", "Yemeksepeti"]),
+          by: pick(["ayse", "admin"]),
+        },
+        i,
+      );
+    }
+    for (let i = 0; i < 4; i++) {
+      add(
+        {
+          type: "expense",
+          ymd: d(faker.number.int({ min: 1, max: 28 })),
+          amountMinor: tl(60, 220),
+          account: "Cüzdan",
+          category: "ulasim.toplu-tasima",
+          payee: "İstanbulkart",
+          by: "emre",
+        },
+        i,
+      );
+    }
+    if (faker.datatype.boolean({ probability: 0.6 })) {
+      add({
+        type: "expense",
+        ymd: d(faker.number.int({ min: 1, max: 28 })),
+        amountMinor: tl(140, 650),
+        account: "Cüzdan",
+        category: "saglik.ilac",
+        payee: "Eczane",
+        by: "ayse",
+      });
+    }
+    if (faker.datatype.boolean({ probability: 0.5 })) {
+      add({
+        type: "expense",
+        ymd: d(faker.number.int({ min: 1, max: 28 })),
+        amountMinor: tl(600, 3_200),
+        account: "Garanti Bonus",
+        category: "giyim",
+        payee: pick(["LC Waikiki", "Trendyol", "Koton"]),
+        by: "ayse",
+      });
+    }
+  }
+  return out;
+}
+
+function annemler(): SeedTx[] {
+  const out: SeedTx[] = [];
+  for (const { y, m, key } of months(6)) {
+    const winter = [11, 12, 1, 2, 3].includes(m);
+    const d = (day: number) => ymdOf(y, m, day);
+    const add = (x: Omit<SeedTx, "ref">, n = 0) =>
+      out.push({ ...x, ref: `annemler:${key}:${x.payee ?? x.category ?? x.type}:${n}` });
+    add({
+      type: "income",
+      ymd: d(17),
+      amountMinor: 24_350_00,
+      account: "Vakıfbank Emekli",
+      category: "maas",
+      payee: "SGK",
+      description: "Emekli maaşı",
+      by: "fatma",
+    });
+    add({
+      type: "expense",
+      ymd: d(11),
+      amountMinor: tl(450, 900),
+      account: "Vakıfbank Emekli",
+      category: "faturalar.elektrik",
+      payee: "Enerjisa",
+      by: "mehmet",
+    });
+    add({
+      type: "expense",
+      ymd: d(13),
+      amountMinor: winter ? tl(1_400, 2_600) : tl(250, 500),
+      account: "Vakıfbank Emekli",
+      category: "faturalar.dogalgaz",
+      payee: "İGDAŞ",
+      by: "mehmet",
+    });
+    add({
+      type: "transfer",
+      ymd: d(18),
+      amountMinor: 4_000_00,
+      account: "Vakıfbank Emekli",
+      toAccount: "Nakit",
+      description: "ATM",
+      by: "fatma",
+    });
+    for (let i = 0; i < 5; i++) {
+      add(
+        {
+          type: "expense",
+          ymd: d(faker.number.int({ min: 1, max: 28 })),
+          amountMinor: tl(200, 1_100),
+          account: pick(["Nakit", "Vakıfbank Emekli"]),
+          category: "market.gida",
+          payee: pick(["BİM", "Şok", "Pazar"]),
+          by: pick(["fatma", "mehmet"]),
+        },
+        i,
+      );
+    }
+  }
+  return out;
+}
+
+export async function seedTransactions(
+  householdIds: Map<string, Types.ObjectId>,
+  userIds: Map<string, string>,
+): Promise<number> {
+  faker.seed(42);
+  let inserted = 0;
+  const plan: [string, SeedTx[]][] = [
+    ["Çakır Ailesi", cakirAiles()],
+    ["Annemler", annemler()],
+  ];
+  const today = todayIstanbul();
+
+  for (const [householdName, txs] of plan) {
+    const householdId = householdIds.get(householdName)!;
+    const [accounts, categories] = await Promise.all([
+      AccountModel.find({ householdId }).select({ name: 1 }).lean(),
+      CategoryModel.find({ householdId, defaultKey: { $ne: null } })
+        .select({ defaultKey: 1 })
+        .lean(),
+    ]);
+    const ctx: Ctx = {
+      householdId,
+      account: (name) => accounts.find((a) => a.name === name)!._id,
+      category: (key) => categories.find((c) => c.defaultKey === key)!._id,
+      user: (username) => new Types.ObjectId(userIds.get(username)!),
+    };
+    const payeeStats = new Map<
+      string,
+      {
+        name: string;
+        type: TransactionType;
+        account: Types.ObjectId;
+        category: Types.ObjectId | null;
+        count: number;
+        last: Date;
+      }
+    >();
+
+    for (const x of txs) {
+      if (x.ymd > today) continue; // Gelecek tarihli seed işlemi yok.
+      const date = istanbulDayStart(x.ymd)!;
+      const splits = x.splits
+        ? allocate(
+            x.amountMinor,
+            x.splits.map((s) => s.weight),
+          ).map((amountMinor, i) => ({
+            categoryId: ctx.category(x.splits![i]!.category),
+            amountMinor,
+            note: x.splits![i]!.note ?? "",
+          }))
+        : [];
+      const categoryId = x.category ? ctx.category(x.category) : null;
+      const accountId = ctx.account(x.account);
+      const by = ctx.user(x.by);
+      const doc = {
+        householdId,
+        type: x.type,
+        status: "posted",
+        date,
+        accountId,
+        toAccountId: x.toAccount ? ctx.account(x.toAccount) : null,
+        amountMinor: x.amountMinor,
+        categoryId: splits.length ? null : categoryId,
+        splits,
+        effectiveCategoryIds: splits.length
+          ? [...new Set(splits.map((s) => String(s.categoryId)))].map(
+              (id) => new Types.ObjectId(id),
+            )
+          : categoryId
+            ? [categoryId]
+            : [],
+        payeeName: x.payee ?? "",
+        description: x.description ?? "",
+        searchText: foldTr(
+          [x.payee ?? "", x.description ?? "", ...splits.map((s) => s.note)].join(" "),
+        ),
+        tags: x.tags ?? [],
+        seedRef: x.ref,
+        createdBy: by,
+        updatedBy: by,
+      };
+      const res = await TransactionModel.updateOne(
+        { householdId, seedRef: x.ref },
+        { $setOnInsert: doc },
+        { upsert: true },
+      );
+      if (res.upsertedCount) inserted++;
+      if (x.payee) {
+        const key = foldTr(x.payee);
+        const prev = payeeStats.get(key);
+        const latest = !prev || date >= prev.last;
+        payeeStats.set(key, {
+          name: x.payee,
+          type: latest ? x.type : prev!.type,
+          account: latest ? accountId : prev!.account,
+          category: latest ? (splits.length ? null : categoryId) : prev!.category,
+          count: (prev?.count ?? 0) + 1,
+          last: latest ? date : prev!.last,
+        });
+      }
+    }
+    for (const [nameKey, p] of payeeStats) {
+      await PayeeModel.updateOne(
+        { householdId, nameKey },
+        {
+          $setOnInsert: { householdId, nameKey, name: p.name },
+          $set: {
+            lastType: p.type,
+            lastAccountId: p.account,
+            lastCategoryId: p.category,
+            useCount: p.count,
+            lastUsedAt: p.last,
+          },
+        },
+        { upsert: true },
+      );
+    }
+  }
+  return inserted;
+}

src/app/(app)/hesaplar/[id]/page.tsx

@@ -0,0 +1,31 @@
+import type { Metadata } from "next";
+import { notFound } from "next/navigation";
+import { hasHouseholdRole } from "@/features/households/roles";
+import { StatementView } from "@/features/transactions/components/statement-view";
+import { currentMonth, getAccountStatement } from "@/features/transactions/statement";
+import { tr } from "@/i18n/tr";
+import { requireActiveHousehold } from "@/lib/dal";
+import { MONTH_PATTERN } from "@/shared/statement";
+
+export const metadata: Metadata = { title: tr.statement.title };
+
+/** /hesaplar/:id?ay=2026-11 — aylık hesap ekstresi (yürüyen bakiye) ve mutabakat. */
+export default async function AccountStatementPage({
+  params,
+  searchParams,
+}: PageProps<"/hesaplar/[id]">) {
+  const { user, household } = await requireActiveHousehold("viewer");
+  const [{ id }, sp] = await Promise.all([params, searchParams]);
+  const now = currentMonth();
+  const requested = typeof sp.ay === "string" && MONTH_PATTERN.test(sp.ay) ? sp.ay : now;
+  const month = requested > now ? now : requested;
+  const statement = await getAccountStatement(user.id, household.id, id, month);
+  if (!statement) notFound();
+  return (
+    <StatementView
+      key={`${id}-${month}`}
+      statement={statement}
+      canWrite={hasHouseholdRole(household.role, "member")}
+    />
+  );
+}

src/app/(app)/hesaplar/page.tsx

@@ -0,0 +1,29 @@
+import type { Metadata } from "next";
+import { notFound } from "next/navigation";
+import { PageHeader } from "@/components/page-header";
+import { AccountsView } from "@/features/accounts/components/accounts-view";
+import { listAccounts, listMemberOptions } from "@/features/accounts/service";
+import { tr } from "@/i18n/tr";
+import { requireActiveHousehold } from "@/lib/dal";
+
+export const metadata: Metadata = { title: tr.accounts.title };
+
+export default async function AccountsPage() {
+  const { user, household } = await requireActiveHousehold("viewer");
+  const [data, members] = await Promise.all([
+    listAccounts(user.id, household.id, { includeArchived: true }),
+    listMemberOptions(user.id, household.id),
+  ]);
+  if (!data || !members) notFound();
+  return (
+    <>
+      <PageHeader title={tr.accounts.title} description={tr.accounts.description} />
+      <AccountsView
+        accounts={data.accounts}
+        totals={data.totals}
+        members={members}
+        canEdit={household.role === "owner"}
+      />
+    </>
+  );
+}

src/app/(app)/islemler/disa-aktar/route.ts

@@ -0,0 +1,44 @@
+import { exportTransactions } from "@/features/transactions/service";
+import { tr } from "@/i18n/tr";
+import { getHouseholdContext } from "@/lib/dal";
+import { csvMoney, toCsv } from "@/shared/csv";
+import { todayIstanbul } from "@/shared/dates";
+import { formatDate } from "@/shared/format";
+import { transactionFilterSchema } from "@/shared/schemas/transaction";
+
+/** GET /islemler/disa-aktar?…filtreler → CSV (listedeki filtrelerle, sayfalama yok). */
+export async function GET(request: Request) {
+  const ctx = await getHouseholdContext();
+  if (!ctx?.household) return new Response(tr.common.unauthorized, { status: 401 });
+  const params = Object.fromEntries(new URL(request.url).searchParams);
+  const filters = transactionFilterSchema.parse(params);
+  const rows = await exportTransactions(ctx.user.id, ctx.household.id, filters);
+  if (!rows) return new Response(tr.common.unauthorized, { status: 403 });
+
+  const t = tr.transactions;
+  const csv = toCsv(
+    t.csv.header,
+    rows.map((r) => [
+      r.no,
+      formatDate(`${r.date}T12:00:00+03:00`),
+      t.types[r.type],
+      t.statuses[r.status],
+      r.account,
+      r.toAccount,
+      r.category,
+      r.payee,
+      r.description,
+      r.note,
+      r.tags,
+      csvMoney(r.amountMinor),
+      r.createdBy,
+    ]),
+  );
+  return new Response(csv, {
+    headers: {
+      "Content-Type": "text/csv; charset=utf-8",
+      "Content-Disposition": `attachment; filename="${t.csv.filename(todayIstanbul())}"`,
+      "Cache-Control": "no-store",
+    },
+  });
+}

src/app/(app)/islemler/page.tsx

@@ -0,0 +1,44 @@
+import type { Metadata } from "next";
+import { notFound } from "next/navigation";
+import { PageHeader } from "@/components/page-header";
+import { listMemberOptions } from "@/features/accounts/service";
+import { hasHouseholdRole } from "@/features/households/roles";
+import { TransactionsView } from "@/features/transactions/components/transactions-view";
+import { getTransactionFormOptions, listTransactions } from "@/features/transactions/service";
+import { tr } from "@/i18n/tr";
+import { requireActiveHousehold } from "@/lib/dal";
+import { transactionFilterSchema } from "@/shared/schemas/transaction";
+
+export const metadata: Metadata = { title: tr.transactions.title };
+
+export default async function TransactionsPage({ searchParams }: PageProps<"/islemler">) {
+  const { user, household } = await requireActiveHousehold("viewer");
+  const params = await searchParams;
+  // Yalnızca tekil string değerler (dizi parametreleri yok sayılır).
+  const raw = Object.fromEntries(
+    Object.entries(params).filter(
+      (e): e is [string, string] => typeof e[1] === "string" && e[1] !== "",
+    ),
+  );
+  const filters = transactionFilterSchema.parse(raw);
+  const [data, options, members] = await Promise.all([
+    listTransactions(user.id, household.id, filters),
+    getTransactionFormOptions(user.id, household.id),
+    listMemberOptions(user.id, household.id),
+  ]);
+  if (!data || !options || !members) notFound();
+  return (
+    <>
+      <PageHeader title={tr.transactions.title} description={tr.transactions.description} />
+      <TransactionsView
+        // Filtre değişince istemci durumu (açık diyaloglar) sıfırlansın.
+        key={JSON.stringify(raw)}
+        data={data}
+        filters={filters}
+        raw={raw}
+        options={{ ...options, members }}
+        canWrite={hasHouseholdRole(household.role, "member")}
+      />
+    </>
+  );
+}

src/app/(app)/kategoriler/page.tsx

@@ -0,0 +1,25 @@
+import type { Metadata } from "next";
+import { notFound } from "next/navigation";
+import { PageHeader } from "@/components/page-header";
+import { CategoriesManager } from "@/features/categories/components/categories-manager";
+import { listCategories } from "@/features/categories/service";
+import { hasHouseholdRole } from "@/features/households/roles";
+import { tr } from "@/i18n/tr";
+import { requireActiveHousehold } from "@/lib/dal";
+
+export const metadata: Metadata = { title: tr.categories.title };
+
+export default async function CategoriesPage() {
+  const { user, household } = await requireActiveHousehold("viewer");
+  const categories = await listCategories(user.id, household.id, { includeArchived: true });
+  if (!categories) notFound();
+  return (
+    <>
+      <PageHeader title={tr.categories.title} description={tr.categories.description} />
+      <CategoriesManager
+        categories={categories}
+        canEdit={hasHouseholdRole(household.role, "member")}
+      />
+    </>
+  );
+}

src/app/api/files/[id]/route.ts

@@ -0,0 +1,49 @@
+import type { NextRequest } from "next/server";
+import { readAttachmentForUser } from "@/features/attachments/service";
+import { getCurrentUser } from "@/lib/dal";
+
+/**
+ * GET /api/files/:id[?v=thumb][&indir=1] — oturum ve hane yetkisi kontrol edilerek ek dosyayı
+ * servis eder. Erişim yoksa (başka hane, gizli hesap, silinmiş kayıt) 404: varlık sızdırılmaz.
+ */
+export async function GET(request: NextRequest, ctx: RouteContext<"/api/files/[id]">) {
+  const user = await getCurrentUser();
+  if (!user) return new Response(null, { status: 401 });
+  const { id } = await ctx.params;
+  const params = request.nextUrl.searchParams;
+  const file = await readAttachmentForUser(
+    user.id,
+    id,
+    params.get("v") === "thumb" ? "thumb" : "full",
+  );
+  if (!file) return new Response(null, { status: 404 });
+
+  const disposition = params.get("indir") === "1" ? "attachment" : "inline";
+  const fallbackName = file.mimeType === "application/pdf" ? "belge.pdf" : "gorsel.webp";
+  const name = toServedName(file.name || fallbackName, file.mimeType);
+  return new Response(new Uint8Array(file.bytes), {
+    headers: {
+      "Content-Type": file.mimeType,
+      "Content-Length": String(file.bytes.length),
+      "Content-Disposition": `${disposition}; filename="${asciiName(name)}"; filename*=UTF-8''${encodeURIComponent(name)}`,
+      // Yalnızca kullanıcının tarayıcısında; paylaşılan önbelleklere girmez.
+      "Cache-Control": "private, max-age=3600",
+      "X-Content-Type-Options": "nosniff",
+    },
+  });
+}
+
+/** Görseller WebP'ye çevrildiği için indirilen adın uzantısı içerikle uyumlu olsun. */
+function toServedName(name: string, mimeType: string): string {
+  const ext = mimeType === "application/pdf" ? ".pdf" : ".webp";
+  return name.replace(/\.[a-z0-9]{1,5}$/i, "") + ext;
+}
+
+function asciiName(name: string): string {
+  return (
+    name
+      .normalize("NFKD")
+      .replace(/[^\x20-\x7e]/g, "")
+      .replace(/["\\]/g, "") || "dosya"
+  );
+}

src/app/api/files/route.ts

@@ -0,0 +1,53 @@
+import { uploadAttachment } from "@/features/attachments/service";
+import { tr } from "@/i18n/tr";
+import { fail } from "@/lib/action-result";
+import { getHouseholdActionContext } from "@/lib/dal";
+import { env } from "@/lib/env";
+
+/** Multipart başlıkları için tolerans. */
+const MULTIPART_OVERHEAD = 64 * 1024;
+
+/**
+ * POST /api/files — tek dosya yükler (`file` alanı), aktif haneye bekleyen ek olarak kaydeder.
+ * Kayıt (ör. işlem) kaydedilirken ek kimlikleri gönderilir ve ek kayda bağlanır.
+ */
+export async function POST(request: Request) {
+  if (!isSameOrigin(request)) return Response.json(fail(tr.common.unauthorized), { status: 403 });
+  const ctx = await getHouseholdActionContext("member");
+  if (!ctx) return Response.json(fail(tr.common.unauthorized), { status: 401 });
+
+  const maxMb = env().MAX_UPLOAD_MB;
+  const length = Number(request.headers.get("content-length") ?? 0);
+  if (length > maxMb * 1024 * 1024 + MULTIPART_OVERHEAD) {
+    return Response.json(fail(tr.attachments.errors.tooLarge(maxMb)), { status: 413 });
+  }
+
+  let file: FormDataEntryValue | null;
+  try {
+    file = (await request.formData()).get("file");
+  } catch {
+    return Response.json(fail(tr.attachments.errors.invalid), { status: 400 });
+  }
+  if (!(file instanceof File)) {
+    return Response.json(fail(tr.attachments.errors.empty), { status: 400 });
+  }
+
+  const bytes = Buffer.from(await file.arrayBuffer());
+  const result = await uploadAttachment(ctx.user.id, ctx.household.id, { name: file.name, bytes });
+  return Response.json(result, { status: result.ok ? 201 : 400 });
+}
+
+/**
+ * CSRF savunması: tarayıcı isteğinde Origin varsa uygulamanın kendi host'u olmalı.
+ * (Oturum cookie'si SameSite=Lax; bu ek bir katman.)
+ */
+function isSameOrigin(request: Request): boolean {
+  const origin = request.headers.get("origin");
+  if (!origin) return true;
+  const host = request.headers.get("x-forwarded-host") ?? request.headers.get("host");
+  try {
+    return new URL(origin).host === host;
+  } catch {
+    return false;
+  }
+}

src/app/globals.css

@@ -96,6 +96,21 @@
   --chart-4: var(--warning);
   --chart-5: oklch(0.65 0.08 230);
   --radius: 0.625rem;
+
+  /* Kullanıcı verisi renkleri (kategori/hesap): anahtar → değişken (shared/appearance.ts) */
+  --swatch-blue: oklch(0.6 0.15 258);
+  --swatch-sky: oklch(0.6 0.15 230);
+  --swatch-teal: oklch(0.6 0.15 185);
+  --swatch-green: oklch(0.6 0.15 150);
+  --swatch-lime: oklch(0.6 0.15 125);
+  --swatch-amber: oklch(0.6 0.15 80);
+  --swatch-orange: oklch(0.6 0.15 55);
+  --swatch-red: oklch(0.6 0.15 25);
+  --swatch-rose: oklch(0.6 0.15 10);
+  --swatch-pink: oklch(0.6 0.15 350);
+  --swatch-purple: oklch(0.6 0.15 305);
+  --swatch-indigo: oklch(0.6 0.15 275);
+  --swatch-slate: oklch(0.55 0.03 255);
   --sidebar: oklch(0.975 0.008 250);
   --sidebar-foreground: oklch(0.22 0.04 262);
   --sidebar-primary: oklch(0.49 0.17 258);
@@ -140,6 +155,20 @@
   --chart-3: var(--expense);
   --chart-4: var(--warning);
   --chart-5: oklch(0.7 0.07 230);
+
+  --swatch-blue: oklch(0.74 0.13 258);
+  --swatch-sky: oklch(0.74 0.13 230);
+  --swatch-teal: oklch(0.74 0.13 185);
+  --swatch-green: oklch(0.74 0.13 150);
+  --swatch-lime: oklch(0.74 0.13 125);
+  --swatch-amber: oklch(0.74 0.13 80);
+  --swatch-orange: oklch(0.74 0.13 55);
+  --swatch-red: oklch(0.74 0.13 25);
+  --swatch-rose: oklch(0.74 0.13 10);
+  --swatch-pink: oklch(0.74 0.13 350);
+  --swatch-purple: oklch(0.74 0.13 305);
+  --swatch-indigo: oklch(0.74 0.13 275);
+  --swatch-slate: oklch(0.72 0.03 255);
   --sidebar: oklch(0.2 0.045 264);
   --sidebar-foreground: oklch(0.96 0.01 250);
   --sidebar-primary: oklch(0.76 0.12 245);

src/components/appearance/app-icon.tsx

@@ -0,0 +1,108 @@
+import {
+  Baby,
+  Banknote,
+  Book,
+  Briefcase,
+  Building,
+  Bus,
+  Car,
+  CircleEllipsis,
+  Coffee,
+  Coins,
+  CreditCard,
+  Droplet,
+  Dumbbell,
+  Film,
+  Flame,
+  Fuel,
+  Gamepad2,
+  Gift,
+  GraduationCap,
+  HeartPulse,
+  House,
+  Landmark,
+  Music,
+  PawPrint,
+  Percent,
+  PiggyBank,
+  Pill,
+  Plane,
+  Receipt,
+  Repeat,
+  Scissors,
+  Shirt,
+  ShoppingBasket,
+  ShoppingCart,
+  Smartphone,
+  Sofa,
+  Sparkles,
+  SprayCan,
+  Tag,
+  Train,
+  TrendingUp,
+  Undo2,
+  Utensils,
+  Wallet,
+  Wifi,
+  Wrench,
+  Zap,
+  type LucideIcon,
+  type LucideProps,
+} from "lucide-react";
+import type { IconKey } from "@/shared/appearance";
+
+/** Saklanan ikon anahtarı → lucide bileşeni (shared/appearance.ts ICON_KEYS ile birebir). */
+export const ICONS: Record<IconKey, LucideIcon> = {
+  wallet: Wallet,
+  banknote: Banknote,
+  landmark: Landmark,
+  "piggy-bank": PiggyBank,
+  "credit-card": CreditCard,
+  utensils: Utensils,
+  "shopping-cart": ShoppingCart,
+  "shopping-basket": ShoppingBasket,
+  receipt: Receipt,
+  zap: Zap,
+  droplet: Droplet,
+  flame: Flame,
+  wifi: Wifi,
+  smartphone: Smartphone,
+  house: House,
+  building: Building,
+  car: Car,
+  fuel: Fuel,
+  bus: Bus,
+  train: Train,
+  "heart-pulse": HeartPulse,
+  pill: Pill,
+  "graduation-cap": GraduationCap,
+  book: Book,
+  shirt: Shirt,
+  gamepad: Gamepad2,
+  film: Film,
+  music: Music,
+  coffee: Coffee,
+  plane: Plane,
+  gift: Gift,
+  baby: Baby,
+  "paw-print": PawPrint,
+  wrench: Wrench,
+  sofa: Sofa,
+  repeat: Repeat,
+  briefcase: Briefcase,
+  "trending-up": TrendingUp,
+  coins: Coins,
+  percent: Percent,
+  undo: Undo2,
+  sparkles: Sparkles,
+  "spray-can": SprayCan,
+  scissors: Scissors,
+  dumbbell: Dumbbell,
+  tag: Tag,
+  "circle-ellipsis": CircleEllipsis,
+};
+
+export function AppIcon({ name, ...props }: { name: IconKey } & LucideProps) {
+  const Icon = ICONS[name] ?? Tag;
+  return <Icon aria-hidden {...props} />;
+}

src/components/appearance/pickers.tsx

@@ -0,0 +1,78 @@
+"use client";
+
+import { Check } from "lucide-react";
+import { cn } from "@/lib/utils";
+import { ICON_KEYS, SWATCHES, type IconKey, type Swatch } from "@/shared/appearance";
+import { AppIcon } from "./app-icon";
+import { swatchStyle } from "./swatch";
+import { tr } from "@/i18n/tr";
+
+/** Renk seçici (radio grubu, klavye ile gezilebilir). */
+export function SwatchPicker({
+  value,
+  onChange,
+  labelledBy,
+}: {
+  value: Swatch;
+  onChange: (v: Swatch) => void;
+  labelledBy: string;
+}) {
+  return (
+    <div role="radiogroup" aria-labelledby={labelledBy} className="flex flex-wrap gap-2">
+      {SWATCHES.map((s) => (
+        <button
+          key={s}
+          type="button"
+          role="radio"
+          aria-checked={value === s}
+          aria-label={tr.swatches[s]}
+          title={tr.swatches[s]}
+          onClick={() => onChange(s)}
+          style={swatchStyle(s)}
+          className="flex size-8 items-center justify-center rounded-full bg-(--swatch) text-background ring-offset-2 ring-offset-background outline-none focus-visible:ring-3 focus-visible:ring-ring/50 aria-checked:ring-2 aria-checked:ring-(--swatch)"
+        >
+          {value === s ? <Check className="size-4" /> : null}
+        </button>
+      ))}
+    </div>
+  );
+}
+
+/** İkon seçici; seçili renkle önizler. */
+export function IconPicker({
+  value,
+  color,
+  onChange,
+  labelledBy,
+}: {
+  value: IconKey;
+  color: Swatch;
+  onChange: (v: IconKey) => void;
+  labelledBy: string;
+}) {
+  return (
+    <div
+      role="radiogroup"
+      aria-labelledby={labelledBy}
+      style={swatchStyle(color)}
+      className="grid max-h-44 grid-cols-8 gap-1 overflow-y-auto rounded-lg border p-1.5 sm:grid-cols-10"
+    >
+      {ICON_KEYS.map((key) => (
+        <button
+          key={key}
+          type="button"
+          role="radio"
+          aria-checked={value === key}
+          aria-label={key}
+          onClick={() => onChange(key)}
+          className={cn(
+            "flex aspect-square items-center justify-center rounded-md outline-none hover:bg-muted focus-visible:ring-3 focus-visible:ring-ring/50",
+            "aria-checked:bg-(--swatch)/15 aria-checked:text-(--swatch) aria-checked:ring-1 aria-checked:ring-(--swatch)",
+          )}
+        >
+          <AppIcon name={key} className="size-4.5" />
+        </button>
+      ))}
+    </div>
+  );
+}

src/components/appearance/swatch.tsx

@@ -0,0 +1,33 @@
+import { cn } from "@/lib/utils";
+import type { IconKey, Swatch } from "@/shared/appearance";
+import { AppIcon } from "./app-icon";
+
+/** Renk anahtarını CSS değişkenine bağlar: --swatch-blue → --swatch (sınıflar bunu kullanır). */
+export const swatchStyle = (color: Swatch) =>
+  ({ "--swatch": `var(--swatch-${color})` }) as React.CSSProperties;
+
+/** Renkli yuvarlak ikon rozeti (kategori/hesap). */
+export function IconBadge({
+  icon,
+  color,
+  className,
+  size = "md",
+}: {
+  icon: IconKey;
+  color: Swatch;
+  className?: string;
+  size?: "sm" | "md";
+}) {
+  return (
+    <span
+      style={swatchStyle(color)}
+      className={cn(
+        "inline-flex shrink-0 items-center justify-center rounded-full bg-(--swatch)/15 text-(--swatch)",
+        size === "sm" ? "size-7 [&_svg]:size-3.5" : "size-9 [&_svg]:size-4.5",
+        className,
+      )}
+    >
+      <AppIcon name={icon} />
+    </span>
+  );
+}

src/components/layout/bottom-nav.tsx

@@ -56,7 +56,7 @@ export function BottomNav({ canWrite }: { canWrite: boolean }) {
         <div className="flex flex-1 items-center justify-center">
           <button
             type="button"
-            onClick={openQuickAdd}
+            onClick={() => openQuickAdd()}
             disabled={!canWrite}
             title={canWrite ? undefined : tr.households.viewerReadOnly}
             aria-label={tr.quickAdd.button}

src/components/layout/nav-config.ts

@@ -8,6 +8,7 @@ import {
   Package,
   Settings,
   ShoppingCart,
+  Tags,
   Target,
   UserCog,
   Users,
@@ -25,14 +26,16 @@ export type NavItem = {
 };
 
 /** Şu an tamamlanmış en yüksek faz — sayfalar eklendikçe artar. */
-export const CURRENT_PHASE = 5;
+/** Alt fazlar ondalıkla: 6.1 = Faz 6a. */
+export const CURRENT_PHASE = 6.3;
 
 export const isAvailable = (item: NavItem) => item.phase <= CURRENT_PHASE;
 
 export const MAIN_NAV: NavItem[] = [
   { href: "/dashboard", label: tr.nav.dashboard, icon: LayoutDashboard, phase: 2 },
-  { href: "/islemler", label: tr.nav.transactions, icon: ArrowLeftRight, phase: 6 },
-  { href: "/hesaplar", label: tr.nav.accounts, icon: Wallet, phase: 6 },
+  { href: "/islemler", label: tr.nav.transactions, icon: ArrowLeftRight, phase: 6.2 },
+  { href: "/hesaplar", label: tr.nav.accounts, icon: Wallet, phase: 6.1 },
+  { href: "/kategoriler", label: tr.nav.categories, icon: Tags, phase: 6.1 },
   { href: "/planli", label: tr.nav.planned, icon: CalendarClock, phase: 7 },
   { href: "/cari", label: tr.nav.contacts, icon: Users, phase: 8 },
   { href: "/birikim", label: tr.nav.savings, icon: Coins, phase: 9 },
@@ -49,9 +52,11 @@ export const ADMIN_NAV: NavItem[] = [
 ];
 
 /** Mobil alt menü: ortada Hızlı ekle, sağda "Daha fazla" (yan menüyü açar). */
+const navByHref = (href: string) => MAIN_NAV.find((i) => i.href === href)!;
+
 export const BOTTOM_NAV = {
-  left: [MAIN_NAV[0]!, MAIN_NAV[1]!],
-  right: [MAIN_NAV[6]!],
+  left: [navByHref("/dashboard"), navByHref("/islemler")],
+  right: [navByHref("/butce")],
 };
 
 export function isActivePath(pathname: string, href: string) {

src/components/layout/quick-add.tsx

@@ -1,16 +1,22 @@
 "use client";
 
-import { ArrowDownLeft, ArrowLeftRight, ArrowUpRight, Plus } from "lucide-react";
+import { Plus } from "lucide-react";
 import { createContext, use, useState } from "react";
-import { toast } from "sonner";
-import { ResponsiveDialog } from "@/components/responsive-dialog";
 import { Button } from "@/components/ui/button";
+import {
+  TransactionFormDialog,
+  type TransactionFormMode,
+} from "@/features/transactions/components/transaction-form";
 import { tr } from "@/i18n/tr";
-import { cn } from "@/lib/utils";
 
-type QuickAddKind = "expense" | "income" | "transfer";
+type QuickAddApi = {
+  /** Hızlı ekle: yeni işlem formu (varsayılan gider; sekmelerle gelir/transfer). */
+  openQuickAdd: (type?: "expense" | "income" | "transfer") => void;
+  /** Düzenle / kopyala (işlem listesi ve ayrıntısı). */
+  openTransactionForm: (mode: TransactionFormMode) => void;
+};
 
-const QuickAddContext = createContext<{ openQuickAdd: () => void } | null>(null);
+const QuickAddContext = createContext<QuickAddApi | null>(null);
 
 export function useQuickAdd() {
   const ctx = use(QuickAddContext);
@@ -18,74 +24,17 @@ export function useQuickAdd() {
   return ctx;
 }
 
-const CHOICES: {
-  kind: QuickAddKind;
-  label: string;
-  hint: string;
-  icon: typeof Plus;
-  tone: string;
-}[] = [
-  {
-    kind: "expense",
-    label: tr.quickAdd.expense,
-    hint: tr.quickAdd.expenseHint,
-    icon: ArrowUpRight,
-    tone: "text-expense bg-expense/10",
-  },
-  {
-    kind: "income",
-    label: tr.quickAdd.income,
-    hint: tr.quickAdd.incomeHint,
-    icon: ArrowDownLeft,
-    tone: "text-income bg-income/10",
-  },
-  {
-    kind: "transfer",
-    label: tr.quickAdd.transfer,
-    hint: tr.quickAdd.transferHint,
-    icon: ArrowLeftRight,
-    tone: "text-budget bg-budget/10",
-  },
-];
-
-/** Hızlı ekle (gider / gelir / transfer) — her ekrandan açılabilir. */
+/** Uygulama genelinde tek işlem formu; her ekrandan açılabilir (Bölüm 4). */
 export function QuickAddProvider({ children }: { children: React.ReactNode }) {
-  const [open, setOpen] = useState(false);
-
-  function choose(kind: QuickAddKind) {
-    setOpen(false);
-    // FAZ 6: ilgili işlem formu açılacak.
-    toast.info(`${CHOICES.find((c) => c.kind === kind)?.label}: ${tr.quickAdd.notYet}`);
-  }
-
+  const [mode, setMode] = useState<TransactionFormMode | null>(null);
+  const api: QuickAddApi = {
+    openQuickAdd: (type = "expense") => setMode({ kind: "create", type }),
+    openTransactionForm: setMode,
+  };
   return (
-    <QuickAddContext value={{ openQuickAdd: () => setOpen(true) }}>
+    <QuickAddContext value={api}>
       {children}
-      <ResponsiveDialog
-        open={open}
-        onOpenChange={setOpen}
-        title={tr.quickAdd.title}
-        description={tr.quickAdd.description}
-      >
-        <div className="grid gap-2 pb-2 sm:grid-cols-3">
-          {CHOICES.map(({ kind, label, hint, icon: Icon, tone }) => (
-            <button
-              key={kind}
-              type="button"
-              onClick={() => choose(kind)}
-              className="flex items-center gap-3 rounded-xl border p-4 text-left transition-colors outline-none hover:bg-muted focus-visible:ring-3 focus-visible:ring-ring/50 sm:flex-col sm:text-center"
-            >
-              <span className={cn("flex size-10 items-center justify-center rounded-full", tone)}>
-                <Icon className="size-5" />
-              </span>
-              <span className="flex flex-col">
-                <span className="font-medium">{label}</span>
-                <span className="text-xs text-muted-foreground">{hint}</span>
-              </span>
-            </button>
-          ))}
-        </div>
-      </ResponsiveDialog>
+      <TransactionFormDialog mode={mode} onOpenChange={(open) => !open && setMode(null)} />
     </QuickAddContext>
   );
 }
@@ -94,7 +43,7 @@ export function QuickAddProvider({ children }: { children: React.ReactNode }) {
 export function QuickAddButton({ className }: { className?: string }) {
   const { openQuickAdd } = useQuickAdd();
   return (
-    <Button onClick={openQuickAdd} className={className}>
+    <Button onClick={() => openQuickAdd()} className={className}>
       <Plus />
       {tr.quickAdd.button}
     </Button>

src/components/money-input.tsx

@@ -0,0 +1,49 @@
+"use client";
+
+import {
+  InputGroup,
+  InputGroupAddon,
+  InputGroupInput,
+  InputGroupText,
+} from "@/components/ui/input-group";
+import { formatMoneyInput, parseMoney } from "@/shared/money";
+
+/**
+ * Türkçe tutar girişi ("1.250,50"). Değer string olarak tutulur (zod sunucuda/istemcide ayrıştırır);
+ * alandan çıkınca geçerliyse Türkçe biçime getirilir.
+ */
+export function MoneyInput({
+  value,
+  onChange,
+  onBlur,
+  allowNegative = false,
+  ...props
+}: Omit<React.ComponentProps<typeof InputGroupInput>, "value" | "onChange" | "type"> & {
+  value: string;
+  onChange: (value: string) => void;
+  allowNegative?: boolean;
+}) {
+  return (
+    <InputGroup>
+      <InputGroupInput
+        {...props}
+        type="text"
+        inputMode="decimal"
+        autoComplete="off"
+        className="text-right tabular-nums"
+        value={value}
+        onChange={(e) =>
+          onChange(e.target.value.replace(allowNegative ? /[^\d.,\s-−]/g : /[^\d.,\s]/g, ""))
+        }
+        onBlur={(e) => {
+          const minor = parseMoney(value);
+          if (minor !== null && value.trim() !== "") onChange(formatMoneyInput(minor));
+          onBlur?.(e);
+        }}
+      />
+      <InputGroupAddon align="inline-end">
+        <InputGroupText>₺</InputGroupText>
+      </InputGroupAddon>
+    </InputGroup>
+  );
+}

src/components/ui/carousel.tsx

@@ -0,0 +1,242 @@
+"use client";
+
+import * as React from "react";
+import { cn } from "cn";
+import useEmblaCarousel, { type UseEmblaCarouselType } from "embla-carousel-react";
+
+import { Button } from "@/components/ui/button";
+import { ChevronLeftIcon, ChevronRightIcon } from "lucide-react";
+
+type CarouselApi = UseEmblaCarouselType[1];
+type UseCarouselParameters = Parameters<typeof useEmblaCarousel>;
+type CarouselOptions = UseCarouselParameters[0];
+type CarouselPlugin = UseCarouselParameters[1];
+
+type CarouselProps = {
+  opts?: CarouselOptions;
+  plugins?: CarouselPlugin;
+  orientation?: "horizontal" | "vertical";
+  setApi?: (api: CarouselApi) => void;
+};
+
+type CarouselContextProps = {
+  carouselRef: ReturnType<typeof useEmblaCarousel>[0];
+  api: ReturnType<typeof useEmblaCarousel>[1];
+  scrollPrev: () => void;
+  scrollNext: () => void;
+  canScrollPrev: boolean;
+  canScrollNext: boolean;
+} & CarouselProps;
+
+const CarouselContext = React.createContext<CarouselContextProps | null>(null);
+
+function useCarousel() {
+  const context = React.useContext(CarouselContext);
+
+  if (!context) {
+    throw new Error("useCarousel must be used within a <Carousel />");
+  }
+
+  return context;
+}
+
+function Carousel({
+  orientation = "horizontal",
+  opts,
+  setApi,
+  plugins,
+  className,
+  children,
+  ...props
+}: React.ComponentProps<"div"> & CarouselProps) {
+  const [carouselRef, api] = useEmblaCarousel(
+    {
+      ...opts,
+      axis: orientation === "horizontal" ? "x" : "y",
+    },
+    plugins,
+  );
+  const [canScrollPrev, setCanScrollPrev] = React.useState(false);
+  const [canScrollNext, setCanScrollNext] = React.useState(false);
+
+  const onSelect = React.useCallback((api: CarouselApi) => {
+    if (!api) return;
+    setCanScrollPrev(api.canScrollPrev());
+    setCanScrollNext(api.canScrollNext());
+  }, []);
+
+  const scrollPrev = React.useCallback(() => {
+    api?.scrollPrev();
+  }, [api]);
+
+  const scrollNext = React.useCallback(() => {
+    api?.scrollNext();
+  }, [api]);
+
+  const handleKeyDown = React.useCallback(
+    (event: React.KeyboardEvent<HTMLDivElement>) => {
+      if (event.key === "ArrowLeft") {
+        event.preventDefault();
+        scrollPrev();
+      } else if (event.key === "ArrowRight") {
+        event.preventDefault();
+        scrollNext();
+      }
+    },
+    [scrollPrev, scrollNext],
+  );
+
+  React.useEffect(() => {
+    if (!api || !setApi) return;
+    setApi(api);
+  }, [api, setApi]);
+
+  React.useEffect(() => {
+    if (!api) return;
+    // İlk durum bir sonraki karede okunur (effect içinde senkron setState yapılmaz).
+    const frame = requestAnimationFrame(() => onSelect(api));
+    api.on("reInit", onSelect);
+    api.on("select", onSelect);
+
+    return () => {
+      cancelAnimationFrame(frame);
+      api.off("select", onSelect);
+      api.off("reInit", onSelect);
+    };
+  }, [api, onSelect]);
+
+  return (
+    <CarouselContext.Provider
+      value={{
+        carouselRef,
+        api: api,
+        opts,
+        orientation: orientation || (opts?.axis === "y" ? "vertical" : "horizontal"),
+        scrollPrev,
+        scrollNext,
+        canScrollPrev,
+        canScrollNext,
+      }}
+    >
+      <div
+        onKeyDownCapture={handleKeyDown}
+        className={cn("relative", className)}
+        role="region"
+        aria-roledescription="carousel"
+        data-slot="carousel"
+        {...props}
+      >
+        {children}
+      </div>
+    </CarouselContext.Provider>
+  );
+}
+
+function CarouselContent({
+  className,
+  containerClassName,
+  ...props
+}: React.ComponentProps<"div"> & { containerClassName?: string }) {
+  const { carouselRef, orientation } = useCarousel();
+
+  return (
+    <div
+      ref={carouselRef}
+      className={cn("overflow-hidden", containerClassName)}
+      data-slot="carousel-content"
+    >
+      <div
+        className={cn("flex", orientation === "horizontal" ? "-ml-4" : "-mt-4 flex-col", className)}
+        {...props}
+      />
+    </div>
+  );
+}
+
+function CarouselItem({ className, ...props }: React.ComponentProps<"div">) {
+  const { orientation } = useCarousel();
+
+  return (
+    <div
+      role="group"
+      aria-roledescription="slide"
+      data-slot="carousel-item"
+      className={cn(
+        "min-w-0 shrink-0 grow-0 basis-full",
+        orientation === "horizontal" ? "pl-4" : "pt-4",
+        className,
+      )}
+      {...props}
+    />
+  );
+}
+
+function CarouselPrevious({
+  className,
+  variant = "outline",
+  size = "icon-sm",
+  ...props
+}: React.ComponentProps<typeof Button>) {
+  const { orientation, scrollPrev, canScrollPrev } = useCarousel();
+
+  return (
+    <Button
+      data-slot="carousel-previous"
+      variant={variant}
+      size={size}
+      className={cn(
+        "absolute touch-manipulation rounded-full",
+        orientation === "horizontal"
+          ? "inset-y-0 -left-12 my-auto"
+          : "-top-12 left-1/2 -translate-x-1/2 rotate-90",
+        className,
+      )}
+      disabled={!canScrollPrev}
+      onClick={scrollPrev}
+      {...props}
+    >
+      <ChevronLeftIcon />
+      <span className="sr-only">Previous slide</span>
+    </Button>
+  );
+}
+
+function CarouselNext({
+  className,
+  variant = "outline",
+  size = "icon-sm",
+  ...props
+}: React.ComponentProps<typeof Button>) {
+  const { orientation, scrollNext, canScrollNext } = useCarousel();
+
+  return (
+    <Button
+      data-slot="carousel-next"
+      variant={variant}
+      size={size}
+      className={cn(
+        "absolute touch-manipulation rounded-full",
+        orientation === "horizontal"
+          ? "inset-y-0 -right-12 my-auto"
+          : "-bottom-12 left-1/2 -translate-x-1/2 rotate-90",
+        className,
+      )}
+      disabled={!canScrollNext}
+      onClick={scrollNext}
+      {...props}
+    >
+      <ChevronRightIcon />
+      <span className="sr-only">Next slide</span>
+    </Button>
+  );
+}
+
+export {
+  type CarouselApi,
+  Carousel,
+  CarouselContent,
+  CarouselItem,
+  CarouselPrevious,
+  CarouselNext,
+  useCarousel,
+};

src/features/accounts/actions.ts

@@ -0,0 +1,75 @@
+"use server";
+
+import { revalidatePath } from "next/cache";
+import { z } from "zod";
+import { tr } from "@/i18n/tr";
+import { fail, type ActionResult } from "@/lib/action-result";
+import { getHouseholdActionContext } from "@/lib/dal";
+import { accountFormSchema } from "@/shared/schemas/account";
+import { createAccount, reorderAccount, setAccountArchived, updateAccount } from "./service";
+
+const PATH = "/hesaplar";
+const idSchema = z.string().regex(/^[a-f0-9]{24}$/i);
+
+/** zod hatalarını alan bazlı mesajlara çevirir (formda gösterilir). */
+function fieldErrors(error: z.ZodError) {
+  const out: Record<string, string> = {};
+  for (const issue of error.issues) {
+    const key = String(issue.path[0] ?? "");
+    if (key && !out[key]) out[key] = issue.message;
+  }
+  return out;
+}
+
+export async function createAccountAction(input: unknown): Promise<ActionResult<{ id: string }>> {
+  const ctx = await getHouseholdActionContext("owner");
+  if (!ctx) return fail(tr.common.unauthorized);
+  const parsed = accountFormSchema.safeParse(input);
+  if (!parsed.success) return fail(tr.adminUsers.errors.checkFields, fieldErrors(parsed.error));
+  const result = await createAccount(ctx.user.id, ctx.household.id, parsed.data);
+  if (result.ok) revalidatePath("/", "layout");
+  return result;
+}
+
+export async function updateAccountAction(
+  accountId: unknown,
+  input: unknown,
+): Promise<ActionResult> {
+  const ctx = await getHouseholdActionContext("owner");
+  if (!ctx) return fail(tr.common.unauthorized);
+  const id = idSchema.safeParse(accountId);
+  const parsed = accountFormSchema.safeParse(input);
+  if (!id.success) return fail(tr.common.notFound);
+  if (!parsed.success) return fail(tr.adminUsers.errors.checkFields, fieldErrors(parsed.error));
+  const result = await updateAccount(ctx.user.id, ctx.household.id, id.data, parsed.data);
+  if (result.ok) revalidatePath("/", "layout");
+  return result;
+}
+
+export async function setAccountArchivedAction(
+  accountId: unknown,
+  archived: unknown,
+): Promise<ActionResult> {
+  const ctx = await getHouseholdActionContext("owner");
+  if (!ctx) return fail(tr.common.unauthorized);
+  const id = idSchema.safeParse(accountId);
+  const a = z.boolean().safeParse(archived);
+  if (!id.success || !a.success) return fail(tr.common.genericError);
+  const result = await setAccountArchived(ctx.user.id, ctx.household.id, id.data, a.data);
+  if (result.ok) revalidatePath(PATH);
+  return result;
+}
+
+export async function reorderAccountAction(
+  accountId: unknown,
+  direction: unknown,
+): Promise<ActionResult> {
+  const ctx = await getHouseholdActionContext("owner");
+  if (!ctx) return fail(tr.common.unauthorized);
+  const id = idSchema.safeParse(accountId);
+  const dir = z.enum(["up", "down"]).safeParse(direction);
+  if (!id.success || !dir.success) return fail(tr.common.genericError);
+  const result = await reorderAccount(ctx.user.id, ctx.household.id, id.data, dir.data);
+  if (result.ok) revalidatePath(PATH);
+  return result;
+}

src/features/accounts/components/account-form-dialog.tsx

@@ -0,0 +1,678 @@
+"use client";
+
+import { zodResolver } from "@hookform/resolvers/zod";
+import { ChevronDown, Loader2 } from "lucide-react";
+import { useEffect, useState } from "react";
+import { Controller, useForm, useWatch, type Control, type Resolver } from "react-hook-form";
+import { toast } from "sonner";
+import { IconPicker, SwatchPicker } from "@/components/appearance/pickers";
+import { MoneyInput } from "@/components/money-input";
+import { ResponsiveDialog } from "@/components/responsive-dialog";
+import { Button } from "@/components/ui/button";
+import { Checkbox } from "@/components/ui/checkbox";
+import { Collapsible, CollapsibleContent, CollapsibleTrigger } from "@/components/ui/collapsible";
+import {
+  Field,
+  FieldDescription,
+  FieldError,
+  FieldGroup,
+  FieldLabel,
+  FieldLegend,
+  FieldSet,
+} from "@/components/ui/field";
+import { Input } from "@/components/ui/input";
+import {
+  Select,
+  SelectContent,
+  SelectItem,
+  SelectTrigger,
+  SelectValue,
+} from "@/components/ui/select";
+import { tr } from "@/i18n/tr";
+import {
+  ACCOUNT_TYPES,
+  DUE_RULE_KINDS,
+  MEAL_CARD_PROVIDERS,
+  type AccountType,
+} from "@/shared/accounts";
+import type { IconKey } from "@/shared/appearance";
+import { todayIstanbul } from "@/shared/dates";
+import { formatMoneyInput } from "@/shared/money";
+import {
+  accountFormSchema,
+  type AccountForm,
+  type AccountFormInput,
+} from "@/shared/schemas/account";
+import { createAccountAction, updateAccountAction } from "../actions";
+import type { AccountView } from "../service";
+
+const t = tr.accounts;
+const f = t.fields;
+const NONE = "__none__";
+const DAYS = Array.from({ length: 31 }, (_, i) => i + 1);
+
+const DEFAULT_ICON: Record<AccountType, IconKey> = {
+  cash: "wallet",
+  bank: "landmark",
+  savings: "piggy-bank",
+  credit_card: "credit-card",
+  meal_card: "utensils",
+};
+
+type FormValues = {
+  name: string;
+  type: AccountType;
+  institution: string;
+  mealCardProvider: AccountFormInput["mealCardProvider"];
+  openingBalance: string;
+  openingDate: string;
+  color: AccountFormInput["color"];
+  icon: AccountFormInput["icon"];
+  ownerUserId: string;
+  isPrivate: boolean;
+  overdraftEnabled: boolean;
+  overdraftLimit: string;
+  overdraftMonthlyRate: string;
+  overdraftStatementDay: string;
+  cardLimit: string;
+  cardStatementDay: string;
+  cardDueKind: AccountFormInput["cardDueKind"];
+  cardDueValue: string;
+  cardPaymentAccountId: string;
+};
+
+const money = (minor: number | null | undefined) => (minor ? formatMoneyInput(minor) : "");
+
+function toValues(a?: AccountView): FormValues {
+  if (!a) {
+    return {
+      name: "",
+      type: "bank",
+      institution: "",
+      mealCardProvider: null,
+      openingBalance: "",
+      openingDate: todayIstanbul(),
+      color: "blue",
+      icon: "landmark",
+      ownerUserId: "",
+      isPrivate: false,
+      overdraftEnabled: false,
+      overdraftLimit: "",
+      overdraftMonthlyRate: "",
+      overdraftStatementDay: "",
+      cardLimit: "",
+      cardStatementDay: "1",
+      cardDueKind: "daysAfter",
+      cardDueValue: "10",
+      cardPaymentAccountId: "",
+    };
+  }
+  const isCard = a.type === "credit_card";
+  return {
+    name: a.name,
+    type: a.type,
+    institution: a.institution,
+    mealCardProvider: a.mealCardProvider,
+    openingBalance:
+      a.openingBalanceMinor === null
+        ? ""
+        : money(isCard ? Math.abs(a.openingBalanceMinor) : a.openingBalanceMinor),
+    openingDate: a.openingDate,
+    color: a.color,
+    icon: a.icon,
+    ownerUserId: a.ownerUserId ?? "",
+    isPrivate: a.isPrivate,
+    overdraftEnabled: Boolean(a.overdraft),
+    overdraftLimit: money(a.overdraft?.limitMinor),
+    overdraftMonthlyRate: a.overdraft?.monthlyRateBp
+      ? formatMoneyInput(a.overdraft.monthlyRateBp)
+      : "",
+    overdraftStatementDay: a.overdraft?.statementDay ? String(a.overdraft.statementDay) : "",
+    cardLimit: money(a.creditCard?.limitMinor),
+    cardStatementDay: String(a.creditCard?.statementDay ?? 1),
+    cardDueKind: a.creditCard?.dueRule.kind ?? "daysAfter",
+    cardDueValue: String(a.creditCard?.dueRule.value ?? 10),
+    cardPaymentAccountId: a.creditCard?.paymentAccountId ?? "",
+  };
+}
+
+function DaySelect({
+  id,
+  value,
+  onChange,
+  max = 31,
+  allowEmpty,
+}: {
+  id: string;
+  value: string;
+  onChange: (v: string) => void;
+  max?: number;
+  allowEmpty?: boolean;
+}) {
+  return (
+    <Select value={value || NONE} onValueChange={(v) => onChange(v === NONE ? "" : v)}>
+      <SelectTrigger id={id} className="w-28">
+        <SelectValue>{value || "—"}</SelectValue>
+      </SelectTrigger>
+      <SelectContent className="max-h-64">
+        {allowEmpty ? <SelectItem value={NONE}>—</SelectItem> : null}
+        {DAYS.slice(0, max).map((d) => (
+          <SelectItem key={d} value={String(d)}>
+            {d}
+          </SelectItem>
+        ))}
+      </SelectContent>
+    </Select>
+  );
+}
+
+function MoneyField({
+  control,
+  name,
+  label,
+  hint,
+  allowNegative,
+  disabled,
+}: {
+  control: Control<FormValues, unknown, AccountForm>;
+  name: "openingBalance" | "overdraftLimit" | "cardLimit";
+  label: string;
+  hint?: string;
+  allowNegative?: boolean;
+  disabled?: boolean;
+}) {
+  return (
+    <Controller
+      name={name}
+      control={control}
+      render={({ field, fieldState }) => (
+        <Field data-invalid={fieldState.invalid}>
+          <FieldLabel htmlFor={`acc-${name}`}>{label}</FieldLabel>
+          <MoneyInput
+            id={`acc-${name}`}
+            name={field.name}
+            value={field.value}
+            onChange={field.onChange}
+            onBlur={field.onBlur}
+            allowNegative={allowNegative}
+            disabled={disabled}
+            placeholder={disabled ? t.hidden : "0,00"}
+            aria-invalid={fieldState.invalid}
+            aria-describedby={hint ? `acc-${name}-hint` : undefined}
+          />
+          {hint ? <FieldDescription id={`acc-${name}-hint`}>{hint}</FieldDescription> : null}
+          {fieldState.invalid ? <FieldError errors={[fieldState.error]} /> : null}
+        </Field>
+      )}
+    />
+  );
+}
+
+export function AccountFormDialog({
+  open,
+  account,
+  members,
+  paymentAccounts,
+  onOpenChange,
+}: {
+  open: boolean;
+  account?: AccountView;
+  members: { id: string; name: string }[];
+  paymentAccounts: { id: string; name: string }[];
+  onOpenChange: (open: boolean) => void;
+}) {
+  const isEdit = Boolean(account);
+  const balanceHidden = isEdit && account!.openingBalanceMinor === null;
+  const form = useForm<FormValues, unknown, AccountForm>({
+    // FormValues, şemanın giriş şekliyle birebir (sayısal alanlar string olarak girilir, zod çevirir).
+    resolver: zodResolver(accountFormSchema) as unknown as Resolver<
+      FormValues,
+      unknown,
+      AccountForm
+    >,
+    defaultValues: toValues(),
+  });
+  const [advancedOpen, setAdvancedOpen] = useState(false);
+
+  useEffect(() => {
+    if (open) form.reset(toValues(account));
+  }, [open, account, form]);
+
+  function handleOpenChange(next: boolean) {
+    if (!next) setAdvancedOpen(false);
+    onOpenChange(next);
+  }
+
+  const type = useWatch({ control: form.control, name: "type" });
+  const color = useWatch({ control: form.control, name: "color" });
+  const overdraftEnabled = useWatch({ control: form.control, name: "overdraftEnabled" });
+  const dueKind = useWatch({ control: form.control, name: "cardDueKind" });
+  const isCard = type === "credit_card";
+
+  /** Ham form değerleri gönderilir; sunucu aynı şemayla ayrıştırır. */
+  async function onSubmit() {
+    const values = form.getValues();
+    // Gizli bakiyede sunucu mevcut değeri korur; doğrulamadan geçmesi için 0 gönderilir.
+    const payload = balanceHidden ? { ...values, openingBalance: "0" } : values;
+    const result = account
+      ? await updateAccountAction(account.id, payload)
+      : await createAccountAction(payload);
+    if (result.ok) {
+      toast.success(account ? t.updated(values.name) : t.created(values.name));
+      handleOpenChange(false);
+      return;
+    }
+    let advancedError = false;
+    for (const [name, message] of Object.entries(result.fieldErrors ?? {})) {
+      if (!message) continue;
+      form.setError(name as keyof FormValues, { message });
+      if (/^(overdraft|ownerUserId|isPrivate)/.test(name)) advancedError = true;
+    }
+    if (advancedError) setAdvancedOpen(true);
+    if (!result.fieldErrors) form.setError("root", { message: result.error });
+  }
+
+  return (
+    <ResponsiveDialog
+      open={open}
+      onOpenChange={handleOpenChange}
+      title={isEdit ? t.editTitle : t.createTitle}
+      description={t.formDescription}
+      footer={
+        <>
+          <Button variant="outline" type="button" onClick={() => handleOpenChange(false)}>
+            {tr.common.cancel}
+          </Button>
+          <Button type="submit" form="account-form" disabled={form.formState.isSubmitting}>
+            {form.formState.isSubmitting ? <Loader2 className="animate-spin" /> : null}
+            {isEdit ? tr.common.save : tr.common.create}
+          </Button>
+        </>
+      }
+    >
+      <form id="account-form" onSubmit={form.handleSubmit(onSubmit)} noValidate>
+        <FieldGroup>
+          <Controller
+            name="type"
+            control={form.control}
+            render={({ field }) => (
+              <Field>
+                <FieldLabel htmlFor="acc-type">{f.type}</FieldLabel>
+                <Select
+                  value={field.value}
+                  disabled={isEdit}
+                  onValueChange={(v) => {
+                    field.onChange(v);
+                    if (!isEdit) form.setValue("icon", DEFAULT_ICON[v as AccountType]);
+                  }}
+                >
+                  <SelectTrigger id="acc-type" className="w-full">
+                    <SelectValue>{t.types[field.value]}</SelectValue>
+                  </SelectTrigger>
+                  <SelectContent>
+                    {ACCOUNT_TYPES.map((x) => (
+                      <SelectItem key={x} value={x}>
+                        {t.types[x]}
+                      </SelectItem>
+                    ))}
+                  </SelectContent>
+                </Select>
+                {isEdit ? <FieldDescription>{f.typeLockedHint}</FieldDescription> : null}
+              </Field>
+            )}
+          />
+          <Controller
+            name="name"
+            control={form.control}
+            render={({ field, fieldState }) => (
+              <Field data-invalid={fieldState.invalid}>
+                <FieldLabel htmlFor="acc-name">{f.name}</FieldLabel>
+                <Input {...field} id="acc-name" aria-invalid={fieldState.invalid} />
+                {fieldState.invalid ? <FieldError errors={[fieldState.error]} /> : null}
+              </Field>
+            )}
+          />
+          {type === "meal_card" ? (
+            <Controller
+              name="mealCardProvider"
+              control={form.control}
+              render={({ field, fieldState }) => (
+                <Field data-invalid={fieldState.invalid}>
+                  <FieldLabel htmlFor="acc-provider">{f.provider}</FieldLabel>
+                  <Select value={field.value ?? undefined} onValueChange={field.onChange}>
+                    <SelectTrigger
+                      id="acc-provider"
+                      className="w-full"
+                      aria-invalid={fieldState.invalid}
+                    >
+                      <SelectValue placeholder={f.provider}>
+                        {field.value ? t.providers[field.value] : null}
+                      </SelectValue>
+                    </SelectTrigger>
+                    <SelectContent>
+                      {MEAL_CARD_PROVIDERS.map((p) => (
+                        <SelectItem key={p} value={p}>
+                          {t.providers[p]}
+                        </SelectItem>
+                      ))}
+                    </SelectContent>
+                  </Select>
+                  {fieldState.invalid ? <FieldError errors={[fieldState.error]} /> : null}
+                </Field>
+              )}
+            />
+          ) : type !== "cash" ? (
+            <Controller
+              name="institution"
+              control={form.control}
+              render={({ field }) => (
+                <Field>
+                  <FieldLabel htmlFor="acc-institution">{f.institution}</FieldLabel>
+                  <Input {...field} id="acc-institution" placeholder={f.institutionPlaceholder} />
+                </Field>
+              )}
+            />
+          ) : null}
+          <div className="grid gap-4 sm:grid-cols-2">
+            <MoneyField
+              control={form.control}
+              name="openingBalance"
+              label={isCard ? f.openingDebt : f.openingBalance}
+              hint={
+                balanceHidden
+                  ? t.hiddenHint
+                  : isCard
+                    ? f.openingDebtHint
+                    : type === "bank"
+                      ? f.openingBalanceHint
+                      : undefined
+              }
+              allowNegative={type === "bank"}
+              disabled={balanceHidden}
+            />
+            <Controller
+              name="openingDate"
+              control={form.control}
+              render={({ field, fieldState }) => (
+                <Field data-invalid={fieldState.invalid}>
+                  <FieldLabel htmlFor="acc-date">{f.openingDate}</FieldLabel>
+                  <Input {...field} id="acc-date" type="date" aria-invalid={fieldState.invalid} />
+                  {fieldState.invalid ? <FieldError errors={[fieldState.error]} /> : null}
+                </Field>
+              )}
+            />
+          </div>
+
+          {isCard ? (
+            <FieldSet>
+              <FieldLegend>{f.card}</FieldLegend>
+              <FieldGroup>
+                <MoneyField control={form.control} name="cardLimit" label={f.cardLimit} />
+                <Controller
+                  name="cardStatementDay"
+                  control={form.control}
+                  render={({ field }) => (
+                    <Field>
+                      <FieldLabel htmlFor="acc-card-statement">{f.cardStatementDay}</FieldLabel>
+                      <DaySelect
+                        id="acc-card-statement"
+                        value={field.value}
+                        onChange={field.onChange}
+                      />
+                      <FieldDescription>{f.cardStatementDayHint}</FieldDescription>
+                    </Field>
+                  )}
+                />
+                <div className="grid gap-4 sm:grid-cols-2">
+                  <Controller
+                    name="cardDueKind"
+                    control={form.control}
+                    render={({ field }) => (
+                      <Field>
+                        <FieldLabel htmlFor="acc-card-due-kind">{f.cardDueKind}</FieldLabel>
+                        <Select value={field.value} onValueChange={field.onChange}>
+                          <SelectTrigger id="acc-card-due-kind" className="w-full">
+                            <SelectValue>{f.dueKinds[field.value]}</SelectValue>
+                          </SelectTrigger>
+                          <SelectContent>
+                            {DUE_RULE_KINDS.map((k) => (
+                              <SelectItem key={k} value={k}>
+                                {f.dueKinds[k]}
+                              </SelectItem>
+                            ))}
+                          </SelectContent>
+                        </Select>
+                      </Field>
+                    )}
+                  />
+                  <Controller
+                    name="cardDueValue"
+                    control={form.control}
+                    render={({ field, fieldState }) => (
+                      <Field data-invalid={fieldState.invalid}>
+                        <FieldLabel htmlFor="acc-card-due-value">
+                          {dueKind === "daysAfter" ? f.cardDueValueDays : f.cardDueValueDay}
+                        </FieldLabel>
+                        <DaySelect
+                          id="acc-card-due-value"
+                          value={field.value}
+                          onChange={field.onChange}
+                          max={dueKind === "daysAfter" ? 30 : 31}
+                        />
+                        {fieldState.invalid ? <FieldError errors={[fieldState.error]} /> : null}
+                      </Field>
+                    )}
+                  />
+                </div>
+                <Controller
+                  name="cardPaymentAccountId"
+                  control={form.control}
+                  render={({ field, fieldState }) => (
+                    <Field data-invalid={fieldState.invalid}>
+                      <FieldLabel htmlFor="acc-card-payer">{f.cardPaymentAccount}</FieldLabel>
+                      <Select
+                        value={field.value || NONE}
+                        onValueChange={(v) => field.onChange(v === NONE ? "" : v)}
+                      >
+                        <SelectTrigger
+                          id="acc-card-payer"
+                          className="w-full"
+                          aria-invalid={fieldState.invalid}
+                        >
+                          <SelectValue>
+                            {paymentAccounts.find((p) => p.id === field.value)?.name ??
+                              f.cardPaymentAccountNone}
+                          </SelectValue>
+                        </SelectTrigger>
+                        <SelectContent>
+                          <SelectItem value={NONE}>{f.cardPaymentAccountNone}</SelectItem>
+                          {paymentAccounts
+                            .filter((p) => p.id !== account?.id)
+                            .map((p) => (
+                              <SelectItem key={p.id} value={p.id}>
+                                {p.name}
+                              </SelectItem>
+                            ))}
+                        </SelectContent>
+                      </Select>
+                      {fieldState.invalid ? <FieldError errors={[fieldState.error]} /> : null}
+                    </Field>
+                  )}
+                />
+              </FieldGroup>
+            </FieldSet>
+          ) : null}
+
+          <Collapsible open={advancedOpen} onOpenChange={setAdvancedOpen}>
+            <CollapsibleTrigger asChild>
+              <Button type="button" variant="ghost" className="-ml-2 w-fit">
+                <ChevronDown
+                  className={
+                    advancedOpen ? "rotate-180 transition-transform" : "transition-transform"
+                  }
+                />
+                {f.advanced}
+              </Button>
+            </CollapsibleTrigger>
+            <CollapsibleContent className="pt-3">
+              <FieldGroup>
+                {type === "bank" ? (
+                  <FieldSet>
+                    <FieldLegend>{f.overdraft}</FieldLegend>
+                    <FieldGroup>
+                      <Controller
+                        name="overdraftEnabled"
+                        control={form.control}
+                        render={({ field }) => (
+                          <Field orientation="horizontal">
+                            <Checkbox
+                              id="acc-od"
+                              checked={field.value}
+                              onCheckedChange={(v) => field.onChange(v === true)}
+                            />
+                            <FieldLabel htmlFor="acc-od" className="font-normal">
+                              {f.overdraftEnabled}
+                            </FieldLabel>
+                          </Field>
+                        )}
+                      />
+                      {overdraftEnabled ? (
+                        <>
+                          <MoneyField
+                            control={form.control}
+                            name="overdraftLimit"
+                            label={f.overdraftLimit}
+                          />
+                          <div className="grid gap-4 sm:grid-cols-2">
+                            <Controller
+                              name="overdraftMonthlyRate"
+                              control={form.control}
+                              render={({ field, fieldState }) => (
+                                <Field data-invalid={fieldState.invalid}>
+                                  <FieldLabel htmlFor="acc-od-rate">{f.overdraftRate}</FieldLabel>
+                                  <Input
+                                    {...field}
+                                    id="acc-od-rate"
+                                    inputMode="decimal"
+                                    placeholder="4,25"
+                                    className="w-28 tabular-nums"
+                                    aria-invalid={fieldState.invalid}
+                                  />
+                                  {fieldState.invalid ? (
+                                    <FieldError errors={[fieldState.error]} />
+                                  ) : null}
+                                </Field>
+                              )}
+                            />
+                            <Controller
+                              name="overdraftStatementDay"
+                              control={form.control}
+                              render={({ field }) => (
+                                <Field>
+                                  <FieldLabel htmlFor="acc-od-day">
+                                    {f.overdraftStatementDay}
+                                  </FieldLabel>
+                                  <DaySelect
+                                    id="acc-od-day"
+                                    value={field.value}
+                                    onChange={field.onChange}
+                                    allowEmpty
+                                  />
+                                </Field>
+                              )}
+                            />
+                          </div>
+                        </>
+                      ) : null}
+                    </FieldGroup>
+                  </FieldSet>
+                ) : null}
+
+                <Controller
+                  name="ownerUserId"
+                  control={form.control}
+                  render={({ field, fieldState }) => (
+                    <Field data-invalid={fieldState.invalid}>
+                      <FieldLabel htmlFor="acc-owner">{f.owner}</FieldLabel>
+                      <Select
+                        value={field.value || NONE}
+                        onValueChange={(v) => field.onChange(v === NONE ? "" : v)}
+                      >
+                        <SelectTrigger
+                          id="acc-owner"
+                          className="w-full"
+                          aria-invalid={fieldState.invalid}
+                        >
+                          <SelectValue>
+                            {members.find((m) => m.id === field.value)?.name ?? f.ownerNone}
+                          </SelectValue>
+                        </SelectTrigger>
+                        <SelectContent>
+                          <SelectItem value={NONE}>{f.ownerNone}</SelectItem>
+                          {members.map((m) => (
+                            <SelectItem key={m.id} value={m.id}>
+                              {m.name}
+                            </SelectItem>
+                          ))}
+                        </SelectContent>
+                      </Select>
+                      {fieldState.invalid ? <FieldError errors={[fieldState.error]} /> : null}
+                    </Field>
+                  )}
+                />
+                <Controller
+                  name="isPrivate"
+                  control={form.control}
+                  render={({ field }) => (
+                    <Field orientation="horizontal">
+                      <Checkbox
+                        id="acc-private"
+                        checked={field.value}
+                        onCheckedChange={(v) => field.onChange(v === true)}
+                      />
+                      <FieldLabel htmlFor="acc-private" className="font-normal">
+                        {f.isPrivate}
+                      </FieldLabel>
+                    </Field>
+                  )}
+                />
+                <Controller
+                  name="color"
+                  control={form.control}
+                  render={({ field }) => (
+                    <Field>
+                      <FieldLabel id="acc-color-label">{tr.categories.color}</FieldLabel>
+                      <SwatchPicker
+                        value={field.value}
+                        onChange={field.onChange}
+                        labelledBy="acc-color-label"
+                      />
+                    </Field>
+                  )}
+                />
+                <Controller
+                  name="icon"
+                  control={form.control}
+                  render={({ field }) => (
+                    <Field>
+                      <FieldLabel id="acc-icon-label">{tr.categories.icon}</FieldLabel>
+                      <IconPicker
+                        value={field.value}
+                        color={color}
+                        onChange={field.onChange}
+                        labelledBy="acc-icon-label"
+                      />
+                    </Field>
+                  )}
+                />
+              </FieldGroup>
+            </CollapsibleContent>
+          </Collapsible>
+          {form.formState.errors.root ? (
+            <FieldError>{form.formState.errors.root.message}</FieldError>
+          ) : null}
+        </FieldGroup>
+      </form>
+    </ResponsiveDialog>
+  );
+}

src/features/accounts/components/accounts-view.tsx

@@ -0,0 +1,323 @@
+"use client";
+
+import {
+  Archive,
+  ArchiveRestore,
+  ArrowDown,
+  ArrowUp,
+  ChevronDown,
+  EyeOff,
+  MoreHorizontal,
+  Pencil,
+  Plus,
+} from "lucide-react";
+import Link from "next/link";
+import { useState, useTransition } from "react";
+import { toast } from "sonner";
+import { IconBadge } from "@/components/appearance/swatch";
+import {
+  AlertDialog,
+  AlertDialogCancel,
+  AlertDialogContent,
+  AlertDialogDescription,
+  AlertDialogFooter,
+  AlertDialogHeader,
+  AlertDialogTitle,
+} from "@/components/ui/alert-dialog";
+import { Badge } from "@/components/ui/badge";
+import { Button } from "@/components/ui/button";
+import { Card, CardDescription, CardHeader, CardTitle } from "@/components/ui/card";
+import { Collapsible, CollapsibleContent, CollapsibleTrigger } from "@/components/ui/collapsible";
+import {
+  DropdownMenu,
+  DropdownMenuContent,
+  DropdownMenuItem,
+  DropdownMenuSeparator,
+  DropdownMenuTrigger,
+} from "@/components/ui/dropdown-menu";
+import { tr } from "@/i18n/tr";
+import { cn } from "@/lib/utils";
+import { ACCOUNT_TYPES, isLiabilityType } from "@/shared/accounts";
+import { formatMoney } from "@/shared/format";
+import { reorderAccountAction, setAccountArchivedAction } from "../actions";
+import type { AccountTotals, AccountView } from "../service";
+import { AccountFormDialog } from "./account-form-dialog";
+
+const t = tr.accounts;
+
+function BalanceText({ account }: { account: AccountView }) {
+  if (account.balanceMinor === null) {
+    return (
+      <span
+        className="inline-flex items-center gap-1 text-sm text-muted-foreground"
+        title={t.hiddenHint}
+      >
+        <EyeOff className="size-3.5" />
+        {t.hidden}
+      </span>
+    );
+  }
+  const liability = isLiabilityType(account.type);
+  const value = account.balanceMinor;
+  return (
+    <span className="flex flex-col items-end">
+      {liability ? <span className="text-xs text-muted-foreground">{t.debt}</span> : null}
+      <span
+        className={cn(
+          "font-semibold tabular-nums",
+          (liability ? value < 0 : value < 0) && "text-expense",
+        )}
+      >
+        {formatMoney(liability ? Math.abs(value) : value)}
+      </span>
+    </span>
+  );
+}
+
+export function AccountsView({
+  accounts,
+  totals,
+  members,
+  canEdit,
+}: {
+  accounts: AccountView[];
+  totals: AccountTotals;
+  members: { id: string; name: string }[];
+  canEdit: boolean;
+}) {
+  const [dialog, setDialog] = useState<{ account?: AccountView } | null>(null);
+  const [archiving, setArchiving] = useState<AccountView | null>(null);
+  const [pending, startTransition] = useTransition();
+  const active = accounts.filter((a) => !a.archived);
+  const archived = accounts.filter((a) => a.archived);
+  const memberName = (id: string | null) => members.find((m) => m.id === id)?.name;
+  const paymentAccounts = active
+    .filter((a) => ["bank", "cash", "savings"].includes(a.type))
+    .map((a) => ({ id: a.id, name: a.name }));
+
+  function run(promise: Promise<{ ok: boolean; error?: string }>, success?: string) {
+    startTransition(async () => {
+      const r = await promise;
+      if (r.ok) {
+        if (success) toast.success(success);
+      } else toast.error(r.error ?? tr.common.genericError);
+    });
+  }
+
+  function Row({ a, index }: { a: AccountView; index: number }) {
+    const owner = memberName(a.ownerUserId);
+    return (
+      <li className={cn("flex items-center gap-3 p-3", a.archived && "opacity-60")}>
+        <IconBadge icon={a.icon} color={a.color} />
+        <div className="min-w-0 flex-1">
+          {/* Gizli hesabın ekstresi yalnızca sahibine açılır. */}
+          {a.balanceMinor === null ? (
+            <span className="block truncate font-medium">{a.name}</span>
+          ) : (
+            <Link href={`/hesaplar/${a.id}`} className="block truncate font-medium hover:underline">
+              {a.name}
+            </Link>
+          )}
+          <div className="flex flex-wrap items-center gap-x-2 gap-y-1 text-xs text-muted-foreground">
+            {a.type === "meal_card" && a.mealCardProvider ? (
+              <span>{t.providers[a.mealCardProvider]}</span>
+            ) : null}
+            {a.institution ? <span>{a.institution}</span> : null}
+            {owner ? <span>· {owner}</span> : null}
+            {a.isPrivate ? <Badge variant="outline">{t.privateBadge}</Badge> : null}
+            {a.overdraft ? (
+              <Badge variant="secondary">
+                {t.overdraftBadge(formatMoney(a.overdraft.limitMinor))}
+              </Badge>
+            ) : null}
+            {a.creditCard ? (
+              <>
+                <Badge variant="secondary">
+                  {t.limitLabel(formatMoney(a.creditCard.limitMinor))}
+                </Badge>
+                <span>{t.statementLabel(a.creditCard.statementDay)}</span>
+              </>
+            ) : null}
+          </div>
+        </div>
+        <BalanceText account={a} />
+        {canEdit ? (
+          <DropdownMenu modal={false}>
+            <DropdownMenuTrigger asChild>
+              <Button
+                variant="ghost"
+                size="icon-sm"
+                aria-label={`${a.name} — ${tr.common.actions}`}
+                disabled={pending}
+              >
+                <MoreHorizontal />
+              </Button>
+            </DropdownMenuTrigger>
+            <DropdownMenuContent align="end" className="w-48">
+              {a.archived ? (
+                <DropdownMenuItem
+                  onSelect={() =>
+                    run(setAccountArchivedAction(a.id, false), t.unarchivedToast(a.name))
+                  }
+                >
+                  <ArchiveRestore />
+                  {t.unarchive}
+                </DropdownMenuItem>
+              ) : (
+                <>
+                  <DropdownMenuItem onSelect={() => setDialog({ account: a })}>
+                    <Pencil />
+                    {tr.common.edit}
+                  </DropdownMenuItem>
+                  <DropdownMenuItem
+                    disabled={index === 0}
+                    onSelect={() => run(reorderAccountAction(a.id, "up"))}
+                  >
+                    <ArrowUp />
+                    {tr.categories.moveUp}
+                  </DropdownMenuItem>
+                  <DropdownMenuItem
+                    disabled={index === active.length - 1}
+                    onSelect={() => run(reorderAccountAction(a.id, "down"))}
+                  >
+                    <ArrowDown />
+                    {tr.categories.moveDown}
+                  </DropdownMenuItem>
+                  <DropdownMenuSeparator />
+                  <DropdownMenuItem variant="destructive" onSelect={() => setArchiving(a)}>
+                    <Archive />
+                    {t.archive}
+                  </DropdownMenuItem>
+                </>
+              )}
+            </DropdownMenuContent>
+          </DropdownMenu>
+        ) : null}
+      </li>
+    );
+  }
+
+  const summary = [
+    { label: t.summary.assets, value: totals.assetsMinor, tone: "text-income" },
+    {
+      label: t.summary.cardDebt,
+      value: Math.abs(totals.cardDebtMinor),
+      tone: totals.cardDebtMinor ? "text-expense" : "",
+    },
+    {
+      label: t.summary.net,
+      value: totals.netMinor,
+      tone: totals.netMinor < 0 ? "text-expense" : "",
+    },
+  ];
+
+  return (
+    <div className="flex flex-col gap-4">
+      <div className="grid grid-cols-3 gap-3">
+        {summary.map((s) => (
+          <Card key={s.label} size="sm">
+            <CardHeader>
+              <CardDescription>{s.label}</CardDescription>
+              <CardTitle className={cn("text-base tabular-nums sm:text-lg", s.tone)}>
+                {formatMoney(s.value)}
+              </CardTitle>
+            </CardHeader>
+          </Card>
+        ))}
+      </div>
+      {totals.includesHidden || totals.excludesHidden ? (
+        <p className="-mt-2 text-xs text-muted-foreground">
+          {totals.excludesHidden ? t.summary.excludesHidden : t.summary.includesHidden}
+        </p>
+      ) : null}
+
+      <div className="flex items-center gap-3">
+        {!canEdit ? <p className="text-sm text-muted-foreground">{t.ownerOnly}</p> : null}
+        {canEdit ? (
+          <Button className="ml-auto" onClick={() => setDialog({})}>
+            <Plus />
+            {t.newAccount}
+          </Button>
+        ) : null}
+      </div>
+
+      {active.length === 0 ? (
+        <div className="rounded-xl border border-dashed p-8 text-center text-muted-foreground">
+          <p>{t.empty}</p>
+          {canEdit ? <p className="mt-1 text-sm">{t.emptyOwnerHint}</p> : null}
+        </div>
+      ) : (
+        ACCOUNT_TYPES.map((type) => {
+          const group = active.filter((a) => a.type === type);
+          if (!group.length) return null;
+          return (
+            <section
+              key={type}
+              aria-labelledby={`acc-group-${type}`}
+              className="flex flex-col gap-2"
+            >
+              <h2 id={`acc-group-${type}`} className="text-sm font-medium text-muted-foreground">
+                {t.typeGroups[type]}
+              </h2>
+              <ul className="divide-y rounded-xl border bg-card" aria-busy={pending}>
+                {group.map((a) => (
+                  <Row key={a.id} a={a} index={active.indexOf(a)} />
+                ))}
+              </ul>
+            </section>
+          );
+        })
+      )}
+
+      {archived.length ? (
+        <Collapsible>
+          <CollapsibleTrigger asChild>
+            <Button variant="ghost" className="-ml-2 w-fit">
+              <ChevronDown />
+              {t.archivedSection(archived.length)}
+            </Button>
+          </CollapsibleTrigger>
+          <CollapsibleContent>
+            <ul className="mt-2 divide-y rounded-xl border bg-card">
+              {archived.map((a) => (
+                <Row key={a.id} a={a} index={-1} />
+              ))}
+            </ul>
+          </CollapsibleContent>
+        </Collapsible>
+      ) : null}
+
+      <AccountFormDialog
+        open={Boolean(dialog)}
+        account={dialog?.account}
+        members={members}
+        paymentAccounts={paymentAccounts}
+        onOpenChange={(o) => !o && setDialog(null)}
+      />
+
+      <AlertDialog open={Boolean(archiving)} onOpenChange={(o) => !o && setArchiving(null)}>
+        <AlertDialogContent>
+          <AlertDialogHeader>
+            <AlertDialogTitle>{t.archiveTitle}</AlertDialogTitle>
+            <AlertDialogDescription>
+              {archiving ? t.archiveDescription(archiving.name) : null}
+            </AlertDialogDescription>
+          </AlertDialogHeader>
+          <AlertDialogFooter>
+            <AlertDialogCancel>{tr.common.cancel}</AlertDialogCancel>
+            <Button
+              variant="destructive"
+              onClick={() => {
+                const a = archiving!;
+                setArchiving(null);
+                run(setAccountArchivedAction(a.id, true), t.archivedToast(a.name));
+              }}
+            >
+              {t.archive}
+            </Button>
+          </AlertDialogFooter>
+        </AlertDialogContent>
+      </AlertDialog>
+    </div>
+  );
+}

src/features/accounts/service.int.test.ts

@@ -0,0 +1,161 @@
+import { afterAll, beforeAll, describe, expect, it } from "vitest";
+import { AccountModel } from "@/models/account";
+import { HouseholdModel } from "@/models/household";
+import { setupSeededDb, teardownDb } from "@/test/seeded-db";
+import { createAccount, listAccounts, setAccountArchived, updateAccount } from "./service";
+
+let ids: Awaited<ReturnType<typeof setupSeededDb>>;
+let cakir = "";
+let annemler = "";
+
+beforeAll(async () => {
+  ids = await setupSeededDb();
+  cakir = ids.household("Çakır Ailesi");
+  annemler = ids.household("Annemler");
+});
+afterAll(teardownDb);
+
+const base = {
+  name: "Test Hesap",
+  type: "bank" as const,
+  institution: "",
+  mealCardProvider: null,
+  openingBalance: 100_00,
+  openingDate: "2026-05-01",
+  color: "blue" as const,
+  icon: "landmark" as const,
+  ownerUserId: null,
+  isPrivate: false,
+  overdraftEnabled: false,
+  overdraftLimit: 0,
+  overdraftMonthlyRate: null,
+  overdraftStatementDay: null,
+  cardLimit: 0,
+  cardStatementDay: 1,
+  cardDueKind: "daysAfter" as const,
+  cardDueValue: 10,
+  cardPaymentAccountId: null,
+};
+
+const accountId = (name: string, householdId = cakir) =>
+  AccountModel.findOne({ householdId, name })
+    .lean()
+    .then((a) => String(a!._id));
+
+describe("roller ve izolasyon", () => {
+  it("yalnızca sahip hesap oluşturur", async () => {
+    expect((await createAccount(ids.user("emre"), cakir, base)).ok).toBe(false);
+    expect((await createAccount(ids.user("zeynep"), cakir, base)).ok).toBe(false);
+    expect((await createAccount(ids.user("fatma"), cakir, base)).ok).toBe(false);
+    expect((await createAccount(ids.user("ayse"), cakir, base)).ok).toBe(true);
+  });
+
+  it("başka hanenin hesaplarını göremez ve değiştiremez", async () => {
+    expect(await listAccounts(ids.user("fatma"), cakir)).toBeNull();
+    const cuzdan = await accountId("Cüzdan");
+    expect(
+      (
+        await updateAccount(ids.user("fatma"), annemler, cuzdan, {
+          ...base,
+          type: "cash",
+          name: "X",
+        })
+      ).ok,
+    ).toBe(false);
+    expect((await setAccountArchived(ids.user("fatma"), annemler, cuzdan, true)).ok).toBe(false);
+    const own = (await listAccounts(ids.user("fatma"), annemler))!.accounts.map((a) => a.name);
+    expect(own.sort()).toEqual(["Nakit", "Vakıfbank Emekli"]);
+  });
+
+  it("başka hanenin hesabı kart ödeme hesabı veya hesap sahibi başka hanenin üyesi olamaz", async () => {
+    const vakif = await accountId("Vakıfbank Emekli", annemler);
+    const card = {
+      ...base,
+      type: "credit_card" as const,
+      name: "Sızma Kart",
+      cardPaymentAccountId: vakif,
+    };
+    expect((await createAccount(ids.user("ayse"), cakir, card)).ok).toBe(false);
+    expect(
+      (await createAccount(ids.user("ayse"), cakir, { ...base, ownerUserId: ids.user("fatma") }))
+        .ok,
+    ).toBe(false);
+  });
+});
+
+describe("“yalnızca ben” hesabı", () => {
+  it("bakiyeyi yalnızca hesap sahibi görür (hane sahibi dahil diğerleri göremez)", async () => {
+    const find = async (user: string) =>
+      (await listAccounts(ids.user(user), cakir))!.accounts.find(
+        (a) => a.name === "Ayşe — Pluxee",
+      )!;
+    // Hesap sahibi açılış ve güncel bakiyeyi görür (güncel = açılış + işlemler).
+    expect((await find("ayse")).openingBalanceMinor).toBe(3_120_00);
+    expect((await find("ayse")).balanceMinor).not.toBeNull();
+    expect((await find("admin")).balanceMinor).toBeNull();
+    expect((await find("emre")).balanceMinor).toBeNull();
+    expect((await find("emre")).openingBalanceMinor).toBeNull();
+  });
+
+  it("toplamlar hane ayarına uyar", async () => {
+    const withHidden = (await listAccounts(ids.user("emre"), cakir))!.totals;
+    expect(withHidden.includesHidden).toBe(true);
+    await HouseholdModel.updateOne(
+      { _id: cakir },
+      { $set: { "settings.includePrivateAccountsInTotals": false } },
+    );
+    const without = (await listAccounts(ids.user("emre"), cakir))!.totals;
+    expect(without.excludesHidden).toBe(true);
+    const pluxee = (await listAccounts(ids.user("ayse"), cakir))!.accounts.find(
+      (a) => a.name === "Ayşe — Pluxee",
+    )!;
+    expect(withHidden.assetsMinor - without.assetsMinor).toBe(pluxee.balanceMinor);
+    // Hesap sahibi kendi hesabını her zaman toplamda görür.
+    const ayse = (await listAccounts(ids.user("ayse"), cakir))!.totals;
+    expect(ayse.assetsMinor).toBe(withHidden.assetsMinor);
+    await HouseholdModel.updateOne(
+      { _id: cakir },
+      { $set: { "settings.includePrivateAccountsInTotals": true } },
+    );
+  });
+
+  it("bakiyeyi göremeyen sahip düzenlediğinde gizli bakiye korunur", async () => {
+    const id = await accountId("Ayşe — Pluxee");
+    const r = await updateAccount(ids.user("admin"), cakir, id, {
+      ...base,
+      type: "meal_card",
+      mealCardProvider: "pluxee",
+      name: "Ayşe — Pluxee",
+      openingBalance: 0,
+      ownerUserId: ids.user("ayse"),
+      isPrivate: true,
+    });
+    expect(r.ok).toBe(true);
+    expect((await AccountModel.findById(id).lean())?.openingBalanceMinor).toBe(3_120_00);
+  });
+});
+
+describe("kart ve tür kuralları", () => {
+  it("kart açılış borcu negatif saklanır; tür değiştirilemez", async () => {
+    const payer = await accountId("Ziraat Maaş");
+    const r = await createAccount(ids.user("ayse"), cakir, {
+      ...base,
+      type: "credit_card",
+      name: "Yeni Kart",
+      openingBalance: 1_500_00,
+      cardLimit: 20_000_00,
+      cardStatementDay: 31,
+      cardPaymentAccountId: payer,
+    });
+    expect(r.ok).toBe(true);
+    const card = await AccountModel.findById(r.ok ? r.data.id : "").lean();
+    expect(card?.openingBalanceMinor).toBe(-1_500_00);
+    expect(card?.creditCard?.statementDay).toBe(31);
+    expect(card?.creditCard?.paymentAccountId?.toString()).toBe(payer);
+    const change = await updateAccount(ids.user("ayse"), cakir, String(card!._id), {
+      ...base,
+      name: "Yeni Kart",
+    });
+    expect(change.ok).toBe(false);
+  });
+});

src/features/accounts/service.ts

@@ -0,0 +1,380 @@
+import "server-only";
+import { Types } from "mongoose";
+import { getHouseholdDetail, resolveMembership } from "@/features/households/service";
+import { computeAccountDeltas } from "@/features/transactions/service";
+import { tr } from "@/i18n/tr";
+import { fail, ok, type ActionResult } from "@/lib/action-result";
+import { diffFields, writeAudit } from "@/lib/audit";
+import { toObjectId } from "@/lib/object-id";
+import { AccountModel } from "@/models/account";
+import { HouseholdModel } from "@/models/household";
+import { HouseholdMemberModel } from "@/models/household-member";
+import {
+  isLiabilityType,
+  type AccountType,
+  type DueRuleKind,
+  type MealCardProvider,
+} from "@/shared/accounts";
+import type { IconKey, Swatch } from "@/shared/appearance";
+import { istanbulDayStart, toIstanbulYmd } from "@/shared/dates";
+import type { AccountForm } from "@/shared/schemas/account";
+import { compareTr } from "@/shared/search";
+
+/**
+ * Hesap servisi. Okuma: viewer; oluşturma/düzenleme/arşiv/sıralama: owner (Bölüm 5).
+ * "Yalnızca ben" hesaplarında bakiye yalnızca hesap sahibi kişiye görünür.
+ * Bakiye işareti: varlık pozitif, kredi kartı borcu negatif.
+ */
+
+const t = tr.accounts;
+
+export type AccountView = {
+  id: string;
+  name: string;
+  type: AccountType;
+  institution: string;
+  mealCardProvider: MealCardProvider | null;
+  color: Swatch;
+  icon: IconKey;
+  order: number;
+  archived: boolean;
+  isPrivate: boolean;
+  ownerUserId: string | null;
+  /** Bu kullanıcıya gizliyse null. */
+  balanceMinor: number | null;
+  openingBalanceMinor: number | null;
+  openingDate: string;
+  overdraft: {
+    enabled: boolean;
+    limitMinor: number;
+    monthlyRateBp: number | null;
+    statementDay: number | null;
+  } | null;
+  creditCard: {
+    limitMinor: number;
+    statementDay: number;
+    dueRule: { kind: DueRuleKind; value: number };
+    paymentAccountId: string | null;
+  } | null;
+};
+
+export type AccountTotals = {
+  /** Nakit + banka + birikim + yemek kartı (pozitif bakiyeler). */
+  assetsMinor: number;
+  /** Kredi kartı borçları (negatif). */
+  cardDebtMinor: number;
+  netMinor: number;
+  /** Toplamlarda bu kullanıcının bakiyesini göremediği hesap var mı? */
+  includesHidden: boolean;
+  /** Gizli hesaplar hane ayarı gereği toplamlardan çıkarıldı mı? */
+  excludesHidden: boolean;
+};
+
+type Lean = {
+  _id: Types.ObjectId;
+  name: string;
+  type: AccountType;
+  institution: string;
+  mealCardProvider: MealCardProvider | null;
+  color: Swatch;
+  icon: IconKey;
+  order: number;
+  archivedAt: Date | null;
+  isPrivate: boolean;
+  ownerUserId: Types.ObjectId | null;
+  openingBalanceMinor: number;
+  openingDate: Date;
+  overdraft: AccountView["overdraft"];
+  creditCard:
+    | (Omit<NonNullable<AccountView["creditCard"]>, "paymentAccountId"> & {
+        paymentAccountId: Types.ObjectId | null;
+      })
+    | null;
+};
+
+const canSeeBalance = (a: Lean, viewerId: string) =>
+  !a.isPrivate || String(a.ownerUserId) === viewerId;
+
+/** Güncel bakiye = açılış bakiyesi + gerçekleşmiş işlemlerin etkisi (tek doğruluk kaynağı: işlemler). */
+function computeBalance(a: Lean, deltas: ReadonlyMap<string, number>): number {
+  return a.openingBalanceMinor + (deltas.get(String(a._id)) ?? 0);
+}
+
+function toView(a: Lean, viewerId: string, deltas: ReadonlyMap<string, number>): AccountView {
+  const visible = canSeeBalance(a, viewerId);
+  return {
+    id: String(a._id),
+    name: a.name,
+    type: a.type,
+    institution: a.institution ?? "",
+    mealCardProvider: a.mealCardProvider ?? null,
+    color: a.color,
+    icon: a.icon,
+    order: a.order,
+    archived: Boolean(a.archivedAt),
+    isPrivate: a.isPrivate,
+    ownerUserId: a.ownerUserId ? String(a.ownerUserId) : null,
+    balanceMinor: visible ? computeBalance(a, deltas) : null,
+    openingBalanceMinor: visible ? a.openingBalanceMinor : null,
+    openingDate: toIstanbulYmd(a.openingDate),
+    overdraft: a.overdraft?.enabled ? a.overdraft : null,
+    creditCard: a.creditCard
+      ? {
+          ...a.creditCard,
+          paymentAccountId: a.creditCard.paymentAccountId
+            ? String(a.creditCard.paymentAccountId)
+            : null,
+        }
+      : null,
+  };
+}
+
+export async function listAccounts(
+  userId: string,
+  householdId: string,
+  opts: { includeArchived?: boolean } = {},
+): Promise<{ accounts: AccountView[]; totals: AccountTotals } | null> {
+  const m = await resolveMembership(userId, householdId, "viewer");
+  if (!m) return null;
+  const filter: Record<string, unknown> = { householdId: m.householdId };
+  if (!opts.includeArchived) filter.archivedAt = null;
+  const rows = (await AccountModel.find(filter).lean<Lean[]>()).sort(
+    (a, b) => a.order - b.order || compareTr(a.name, b.name),
+  );
+  const [household, deltas] = await Promise.all([
+    HouseholdModel.findById(m.householdId).select({ settings: 1 }).lean(),
+    computeAccountDeltas(m.householdId),
+  ]);
+  const includePrivate = household?.settings?.includePrivateAccountsInTotals ?? true;
+
+  const totals: AccountTotals = {
+    assetsMinor: 0,
+    cardDebtMinor: 0,
+    netMinor: 0,
+    includesHidden: false,
+    excludesHidden: false,
+  };
+  for (const a of rows) {
+    if (a.archivedAt) continue;
+    const visible = canSeeBalance(a, userId);
+    if (!visible && !includePrivate) {
+      totals.excludesHidden = true;
+      continue;
+    }
+    if (!visible) totals.includesHidden = true;
+    const balance = computeBalance(a, deltas);
+    if (isLiabilityType(a.type)) totals.cardDebtMinor += balance;
+    else totals.assetsMinor += balance;
+  }
+  totals.netMinor = totals.assetsMinor + totals.cardDebtMinor;
+  return { accounts: rows.map((a) => toView(a, userId, deltas)), totals };
+}
+
+/** Form → belge alanları. Kart için açılış borcu negatif saklanır. */
+async function toDocFields(
+  householdId: Types.ObjectId,
+  input: AccountForm,
+  selfId?: Types.ObjectId,
+): Promise<ActionResult<Record<string, unknown>>> {
+  const openingDate = istanbulDayStart(input.openingDate);
+  if (!openingDate) return fail(tr.validation.date, { openingDate: tr.validation.date });
+
+  let ownerUserId: Types.ObjectId | null = null;
+  if (input.ownerUserId) {
+    ownerUserId = toObjectId(input.ownerUserId);
+    const isMember =
+      ownerUserId && (await HouseholdMemberModel.exists({ householdId, userId: ownerUserId }));
+    if (!isMember) return fail(t.ownerNotMember, { ownerUserId: t.ownerNotMember });
+  }
+
+  let paymentAccountId: Types.ObjectId | null = null;
+  if (input.type === "credit_card" && input.cardPaymentAccountId) {
+    paymentAccountId = toObjectId(input.cardPaymentAccountId);
+    const payer =
+      paymentAccountId &&
+      !paymentAccountId.equals(selfId ?? new Types.ObjectId()) &&
+      (await AccountModel.exists({
+        _id: paymentAccountId,
+        householdId,
+        archivedAt: null,
+        type: { $in: ["bank", "cash", "savings"] },
+      }));
+    if (!payer)
+      return fail(t.invalidPaymentAccount, { cardPaymentAccountId: t.invalidPaymentAccount });
+  }
+
+  const isCard = input.type === "credit_card";
+  return ok({
+    name: input.name,
+    institution: input.institution,
+    mealCardProvider: input.type === "meal_card" ? input.mealCardProvider : null,
+    openingBalanceMinor: isCard ? -Math.abs(input.openingBalance) : input.openingBalance,
+    openingDate,
+    color: input.color,
+    icon: input.icon,
+    ownerUserId,
+    isPrivate: input.isPrivate,
+    overdraft:
+      input.type === "bank" && input.overdraftEnabled
+        ? {
+            enabled: true,
+            limitMinor: input.overdraftLimit,
+            monthlyRateBp: input.overdraftMonthlyRate,
+            statementDay: input.overdraftStatementDay,
+          }
+        : null,
+    creditCard: isCard
+      ? {
+          limitMinor: input.cardLimit,
+          statementDay: input.cardStatementDay,
+          dueRule: { kind: input.cardDueKind, value: input.cardDueValue },
+          paymentAccountId,
+        }
+      : null,
+  });
+}
+
+export async function createAccount(
+  actorId: string,
+  householdId: string,
+  input: AccountForm,
+): Promise<ActionResult<{ id: string }>> {
+  const m = await resolveMembership(actorId, householdId, "owner");
+  if (!m) return fail(tr.common.unauthorized);
+  const fields = await toDocFields(m.householdId, input);
+  if (!fields.ok) return fields;
+  const last = await AccountModel.findOne({ householdId: m.householdId })
+    .sort({ order: -1 })
+    .select({ order: 1 })
+    .lean();
+  const actor = new Types.ObjectId(actorId);
+  const doc = await AccountModel.create({
+    ...fields.data,
+    householdId: m.householdId,
+    type: input.type,
+    order: (last?.order ?? -1) + 1,
+    createdBy: actor,
+    updatedBy: actor,
+  });
+  await writeAudit({
+    action: "account.create",
+    actorId: actor,
+    householdId: m.householdId,
+    targetType: "account",
+    targetId: String(doc._id),
+    diff: { name: input.name, type: input.type },
+  });
+  return ok({ id: String(doc._id) });
+}
+
+export async function updateAccount(
+  actorId: string,
+  householdId: string,
+  accountId: string,
+  input: AccountForm,
+): Promise<ActionResult> {
+  const m = await resolveMembership(actorId, householdId, "owner");
+  if (!m) return fail(tr.common.unauthorized);
+  const id = toObjectId(accountId);
+  const current = id
+    ? await AccountModel.findOne({ _id: id, householdId: m.householdId }).lean<Lean>()
+    : null;
+  if (!current) return fail(tr.common.notFound);
+  // Tür değişikliği desteklenmez (işlemler ve kart dönemleri türe bağlıdır).
+  if (current.type !== input.type) return fail(t.typeLocked, { type: t.typeLocked });
+  const fields = await toDocFields(m.householdId, input, current._id);
+  if (!fields.ok) return fields;
+  // Bakiyesini göremediği gizli hesapta açılış bakiyesi korunur (ne görünür ne değişir).
+  if (!canSeeBalance(current, actorId)) delete fields.data.openingBalanceMinor;
+
+  const actor = new Types.ObjectId(actorId);
+  await AccountModel.updateOne(
+    { _id: current._id, householdId: m.householdId },
+    { $set: { ...fields.data, updatedBy: actor } },
+  );
+  await writeAudit({
+    action: "account.update",
+    actorId: actor,
+    householdId: m.householdId,
+    targetType: "account",
+    targetId: accountId,
+    // Gizli hesabın bakiyesi denetim kaydına yazılmaz.
+    diff: diffFields(
+      {
+        name: current.name,
+        institution: current.institution,
+        isPrivate: current.isPrivate,
+        ownerUserId: String(current.ownerUserId ?? ""),
+      },
+      {
+        name: input.name,
+        institution: input.institution,
+        isPrivate: input.isPrivate,
+        ownerUserId: input.ownerUserId ?? "",
+      },
+    ),
+  });
+  return ok(undefined);
+}
+
+export async function setAccountArchived(
+  actorId: string,
+  householdId: string,
+  accountId: string,
+  archived: boolean,
+): Promise<ActionResult> {
+  const m = await resolveMembership(actorId, householdId, "owner");
+  if (!m) return fail(tr.common.unauthorized);
+  const id = toObjectId(accountId);
+  const current = id
+    ? await AccountModel.findOne({ _id: id, householdId: m.householdId }).lean<Lean>()
+    : null;
+  if (!current) return fail(tr.common.notFound);
+  const actor = new Types.ObjectId(actorId);
+  await AccountModel.updateOne(
+    { _id: current._id, householdId: m.householdId },
+    { $set: { archivedAt: archived ? new Date() : null, updatedBy: actor } },
+  );
+  await writeAudit({
+    action: archived ? "account.archive" : "account.unarchive",
+    actorId: actor,
+    householdId: m.householdId,
+    targetType: "account",
+    targetId: accountId,
+    diff: { name: current.name },
+  });
+  return ok(undefined);
+}
+
+export async function reorderAccount(
+  actorId: string,
+  householdId: string,
+  accountId: string,
+  direction: "up" | "down",
+): Promise<ActionResult> {
+  const m = await resolveMembership(actorId, householdId, "owner");
+  if (!m) return fail(tr.common.unauthorized);
+  const list = (
+    await AccountModel.find({ householdId: m.householdId, archivedAt: null }).lean<Lean[]>()
+  ).sort((a, b) => a.order - b.order || compareTr(a.name, b.name));
+  const i = list.findIndex((a) => String(a._id) === accountId);
+  const j = direction === "up" ? i - 1 : i + 1;
+  if (i < 0 || j < 0 || j >= list.length) return ok(undefined);
+  [list[i], list[j]] = [list[j]!, list[i]!];
+  await AccountModel.bulkWrite(
+    list.map((a, order) => ({
+      updateOne: {
+        filter: { _id: a._id, householdId: m.householdId },
+        update: { $set: { order } },
+      },
+    })),
+  );
+  return ok(undefined);
+}
+
+/** Hane üyeleri (hesap sahibi seçimi için). */
+export async function listMemberOptions(userId: string, householdId: string) {
+  const detail = await getHouseholdDetail(userId, householdId);
+  if (!detail) return null;
+  return detail.members.map((x) => ({ id: x.userId, name: x.name }));
+}

src/features/attachments/components/attachment-picker.tsx

@@ -0,0 +1,168 @@
+"use client";
+
+import { Loader2, Paperclip, X } from "lucide-react";
+import { useRef, useState } from "react";
+import { Button } from "@/components/ui/button";
+import { tr } from "@/i18n/tr";
+import type { ActionResult } from "@/lib/action-result";
+import { cn } from "@/lib/utils";
+import {
+  acceptAttribute,
+  MAX_ATTACHMENTS_PER_RECORD,
+  type AttachmentKind,
+} from "@/shared/attachments";
+import type { AttachmentInfo } from "../service";
+import { AttachmentThumb } from "./attachment-strip";
+import { AttachmentViewer } from "./attachment-viewer";
+
+const t = tr.attachments;
+
+/** Tek dosyayı /api/files'a yükler. */
+async function uploadFile(file: File): Promise<ActionResult<AttachmentInfo>> {
+  const body = new FormData();
+  body.append("file", file);
+  try {
+    const res = await fetch("/api/files", { method: "POST", body });
+    return (await res.json()) as ActionResult<AttachmentInfo>;
+  } catch {
+    return { ok: false, error: t.errors.upload };
+  }
+}
+
+/**
+ * Formdaki küçük "Ek ekle" alanı (Bölüm 6.3): seçilen dosyalar hemen yüklenir (bekleyen ek),
+ * küçük önizleme ve sayaç gösterilir; kayıt kaydedilince ekler kayda bağlanır.
+ */
+export function AttachmentPicker({
+  value,
+  onChange,
+  allowedKinds,
+  onBusyChange,
+}: {
+  value: AttachmentInfo[];
+  onChange: (items: AttachmentInfo[]) => void;
+  allowedKinds: readonly AttachmentKind[];
+  onBusyChange?: (busy: boolean) => void;
+}) {
+  const inputRef = useRef<HTMLInputElement>(null);
+  const [uploading, setUploading] = useState(0);
+  const [errors, setErrors] = useState<string[]>([]);
+  const [viewer, setViewer] = useState<number | null>(null);
+  const invalid = value.filter((a) => !allowedKinds.includes(a.kind));
+  const room = MAX_ATTACHMENTS_PER_RECORD - value.length;
+
+  async function onFiles(files: FileList | null) {
+    if (!files?.length) return;
+    const list = [...files];
+    const accepted = list.slice(0, Math.max(0, room));
+    const nextErrors: string[] = [];
+    if (list.length > accepted.length)
+      nextErrors.push(t.errors.tooMany(MAX_ATTACHMENTS_PER_RECORD));
+    setUploading(accepted.length);
+    onBusyChange?.(true);
+    let items = value;
+    for (const file of accepted) {
+      const result = await uploadFile(file);
+      if (result.ok) {
+        items = [...items, result.data];
+        onChange(items);
+      } else {
+        nextErrors.push(`${file.name}: ${result.error}`);
+      }
+      setUploading((n) => n - 1);
+    }
+    setErrors(nextErrors);
+    onBusyChange?.(false);
+    if (inputRef.current) inputRef.current.value = "";
+  }
+
+  function remove(id: string) {
+    onChange(value.filter((a) => a.id !== id));
+  }
+
+  return (
+    <div className="flex flex-col gap-2">
+      <div className="flex flex-wrap items-center gap-2">
+        <Button
+          type="button"
+          variant="outline"
+          size="sm"
+          onClick={() => inputRef.current?.click()}
+          disabled={room <= 0 || uploading > 0}
+        >
+          {uploading > 0 ? <Loader2 className="animate-spin" /> : <Paperclip />}
+          {uploading > 0 ? t.uploading : t.add}
+        </Button>
+        <span className="text-xs text-muted-foreground">
+          {value.length
+            ? t.count(value.length)
+            : allowedKinds.includes("pdf")
+              ? t.addHint.imagePdf
+              : t.addHint.image}
+        </span>
+        <input
+          ref={inputRef}
+          type="file"
+          multiple
+          accept={acceptAttribute(allowedKinds)}
+          className="sr-only"
+          tabIndex={-1}
+          aria-label={t.add}
+          onChange={(e) => onFiles(e.target.files)}
+        />
+      </div>
+
+      {value.length || uploading ? (
+        <ul className="flex flex-wrap gap-1.5">
+          {value.map((item, i) => (
+            <li key={item.id} className="relative">
+              <AttachmentThumb
+                item={item}
+                className={cn(
+                  "size-10",
+                  !allowedKinds.includes(item.kind) && "border-destructive ring-1 ring-destructive",
+                )}
+                onClick={() => setViewer(i)}
+              />
+              <button
+                type="button"
+                onClick={() => remove(item.id)}
+                className="absolute -top-1.5 -right-1.5 flex size-5 items-center justify-center rounded-full border bg-background text-muted-foreground shadow-sm hover:text-foreground"
+                aria-label={`${t.remove}: ${item.name}`}
+              >
+                <X className="size-3" />
+              </button>
+            </li>
+          ))}
+          {Array.from({ length: uploading }, (_, i) => (
+            <li
+              key={`up-${i}`}
+              className="flex size-10 items-center justify-center rounded-md border border-dashed"
+              aria-label={t.uploading}
+            >
+              <Loader2 className="size-4 animate-spin text-muted-foreground" />
+            </li>
+          ))}
+        </ul>
+      ) : null}
+
+      {invalid.length ? (
+        <p className="text-xs text-destructive" role="alert">
+          {t.errors.kindNotAllowed}
+        </p>
+      ) : null}
+      {errors.map((e) => (
+        <p key={e} className="text-xs text-destructive" role="alert">
+          {e}
+        </p>
+      ))}
+
+      <AttachmentViewer
+        items={value}
+        startIndex={viewer ?? 0}
+        open={viewer !== null}
+        onOpenChange={(open) => !open && setViewer(null)}
+      />
+    </div>
+  );
+}

src/features/attachments/components/attachment-strip.tsx

@@ -0,0 +1,75 @@
+"use client";
+
+import { FileText, Paperclip } from "lucide-react";
+import { useState } from "react";
+import { tr } from "@/i18n/tr";
+import type { AttachmentInfo } from "../service";
+import { AttachmentViewer } from "./attachment-viewer";
+
+const t = tr.attachments;
+const VISIBLE = 4;
+
+/** Ayrıntıda küçük önizleme şeridi (en fazla 4 + "+N"); tıklayınca görüntüleyici açılır. */
+export function AttachmentStrip({ items }: { items: AttachmentInfo[] }) {
+  const [viewer, setViewer] = useState<number | null>(null);
+  if (!items.length) return null;
+  const shown = items.slice(0, VISIBLE);
+  const rest = items.length - shown.length;
+
+  return (
+    <div className="flex items-center gap-2">
+      <Paperclip className="size-4 shrink-0 text-muted-foreground" aria-hidden />
+      <span className="sr-only">{t.count(items.length)}</span>
+      <ul className="flex gap-1.5">
+        {shown.map((item, i) => (
+          <li key={item.id} className="relative">
+            <AttachmentThumb item={item} onClick={() => setViewer(i)} />
+            {rest > 0 && i === shown.length - 1 ? (
+              <button
+                type="button"
+                onClick={() => setViewer(i + 1)}
+                className="absolute inset-0 flex items-center justify-center rounded-md bg-black/55 text-sm font-medium text-white"
+                aria-label={`${t.viewerTitle}: ${t.moreCount(rest)}`}
+              >
+                {t.moreCount(rest)}
+              </button>
+            ) : null}
+          </li>
+        ))}
+      </ul>
+      <AttachmentViewer
+        items={items}
+        startIndex={viewer ?? 0}
+        open={viewer !== null}
+        onOpenChange={(open) => !open && setViewer(null)}
+      />
+    </div>
+  );
+}
+
+export function AttachmentThumb({
+  item,
+  onClick,
+  className = "size-12",
+}: {
+  item: AttachmentInfo;
+  onClick?: () => void;
+  className?: string;
+}) {
+  return (
+    <button
+      type="button"
+      onClick={onClick}
+      title={item.name}
+      aria-label={item.name}
+      className={`${className} flex items-center justify-center overflow-hidden rounded-md border bg-muted focus-visible:ring-2 focus-visible:ring-ring focus-visible:outline-none`}
+    >
+      {item.thumbUrl ? (
+        // eslint-disable-next-line @next/next/no-img-element -- yetkili özel dosya
+        <img src={item.thumbUrl} alt="" className="size-full object-cover" loading="lazy" />
+      ) : (
+        <FileText className="size-5 text-muted-foreground" aria-hidden />
+      )}
+    </button>
+  );
+}

src/features/attachments/components/attachment-viewer.tsx

@@ -0,0 +1,170 @@
+"use client";
+
+import { Download, ExternalLink, FileText, Maximize, Minimize } from "lucide-react";
+import { useEffect, useRef, useState } from "react";
+import { Button } from "@/components/ui/button";
+import {
+  Carousel,
+  CarouselContent,
+  CarouselItem,
+  CarouselNext,
+  CarouselPrevious,
+  type CarouselApi,
+} from "@/components/ui/carousel";
+import { Dialog, DialogContent, DialogDescription, DialogTitle } from "@/components/ui/dialog";
+import { tr } from "@/i18n/tr";
+import { formatFileSize } from "@/shared/attachments";
+import type { AttachmentInfo } from "../service";
+
+const t = tr.attachments;
+
+/**
+ * Ek dosya görüntüleyici (Bölüm 6.3): carousel (oklar, kaydırma, klavye okları), tam ekran ve
+ * "2 / 5" göstergesi. PDF'ler ikon + "Aç" düğmesiyle gösterilir (tarayıcının PDF görüntüleyicisi).
+ */
+export function AttachmentViewer({
+  items,
+  startIndex,
+  open,
+  onOpenChange,
+}: {
+  items: AttachmentInfo[];
+  startIndex: number;
+  open: boolean;
+  onOpenChange: (open: boolean) => void;
+}) {
+  const [api, setApi] = useState<CarouselApi>();
+  const [index, setIndex] = useState(startIndex);
+  const [fullscreen, setFullscreen] = useState(false);
+  const containerRef = useRef<HTMLDivElement>(null);
+
+  useEffect(() => {
+    if (!api) return;
+    const update = () => setIndex(api.selectedScrollSnap());
+    api.on("select", update);
+    api.on("reInit", update);
+    return () => {
+      api.off("select", update);
+      api.off("reInit", update);
+    };
+  }, [api]);
+
+  useEffect(() => {
+    const onChange = () => setFullscreen(document.fullscreenElement === containerRef.current);
+    document.addEventListener("fullscreenchange", onChange);
+    return () => document.removeEventListener("fullscreenchange", onChange);
+  }, []);
+
+  function handleOpenChange(next: boolean) {
+    if (!next && document.fullscreenElement) void document.exitFullscreen();
+    if (next) setIndex(startIndex);
+    onOpenChange(next);
+  }
+
+  async function toggleFullscreen() {
+    if (document.fullscreenElement) await document.exitFullscreen();
+    else await containerRef.current?.requestFullscreen().catch(() => {});
+  }
+
+  /** Odak carousel dışındayken de (ör. kapat düğmesi) ok tuşları çalışsın. */
+  function onKeyDown(event: React.KeyboardEvent) {
+    if (event.defaultPrevented) return;
+    if (event.key === "ArrowLeft") {
+      event.preventDefault();
+      api?.scrollPrev();
+    } else if (event.key === "ArrowRight") {
+      event.preventDefault();
+      api?.scrollNext();
+    }
+  }
+
+  const current = items[Math.min(index, items.length - 1)];
+
+  return (
+    <Dialog open={open} onOpenChange={handleOpenChange}>
+      <DialogContent
+        className="flex h-[min(90dvh,900px)] w-[calc(100vw-1rem)] max-w-5xl flex-col gap-0 p-0 sm:max-w-5xl"
+        onKeyDown={onKeyDown}
+      >
+        <div ref={containerRef} className="flex min-h-0 flex-1 flex-col bg-background">
+          <div className="flex items-center gap-2 border-b px-3 py-2 pr-12">
+            <DialogTitle className="min-w-0 flex-1 truncate text-sm">
+              {current?.name ?? t.viewerTitle}
+            </DialogTitle>
+            <DialogDescription className="sr-only">{t.viewerTitle}</DialogDescription>
+            <span
+              className="shrink-0 text-xs text-muted-foreground tabular-nums"
+              aria-live="polite"
+            >
+              {t.position(index + 1, items.length)}
+            </span>
+            {current ? (
+              <Button asChild variant="ghost" size="icon-sm" aria-label={t.download}>
+                <a href={`${current.url}?indir=1`} download>
+                  <Download />
+                </a>
+              </Button>
+            ) : null}
+            <Button
+              variant="ghost"
+              size="icon-sm"
+              onClick={toggleFullscreen}
+              aria-label={fullscreen ? t.exitFullscreen : t.fullscreen}
+            >
+              {fullscreen ? <Minimize /> : <Maximize />}
+            </Button>
+          </div>
+          <Carousel
+            setApi={setApi}
+            opts={{ startIndex, loop: false }}
+            className="flex min-h-0 flex-1 flex-col"
+            aria-label={t.viewerTitle}
+          >
+            <CarouselContent className="h-full" containerClassName="h-full min-h-0 flex-1">
+              {items.map((item) => (
+                <CarouselItem
+                  key={item.id}
+                  className="flex h-full items-center justify-center p-4 pl-8"
+                >
+                  {item.kind === "image" ? (
+                    // eslint-disable-next-line @next/next/no-img-element -- yetkili özel dosya; optimizasyon hattına girmez
+                    <img
+                      src={item.url}
+                      alt={item.name}
+                      width={item.width ?? undefined}
+                      height={item.height ?? undefined}
+                      className="max-h-full max-w-full rounded-md object-contain"
+                      draggable={false}
+                    />
+                  ) : (
+                    <div className="flex flex-col items-center gap-3 text-center">
+                      <FileText className="size-16 text-muted-foreground" aria-hidden />
+                      <div>
+                        <p className="font-medium break-all">{item.name}</p>
+                        <p className="text-sm text-muted-foreground">
+                          {t.pdf} · {formatFileSize(item.size)}
+                        </p>
+                      </div>
+                      <Button asChild>
+                        <a href={item.url} target="_blank" rel="noopener">
+                          <ExternalLink />
+                          {t.open}
+                        </a>
+                      </Button>
+                    </div>
+                  )}
+                </CarouselItem>
+              ))}
+            </CarouselContent>
+            {items.length > 1 ? (
+              <>
+                <CarouselPrevious className="left-3" aria-label={t.previous} />
+                <CarouselNext className="right-3" aria-label={t.next} />
+              </>
+            ) : null}
+          </Carousel>
+        </div>
+      </DialogContent>
+    </Dialog>
+  );
+}

src/features/attachments/service.int.test.ts

@@ -0,0 +1,326 @@
+import { readFile, rm } from "node:fs/promises";
+import sharp from "sharp";
+import { afterAll, beforeAll, describe, expect, it } from "vitest";
+import {
+  getTransaction,
+  createTransaction,
+  updateTransaction,
+  setTransactionDeleted,
+} from "@/features/transactions/service";
+import { env } from "@/lib/env";
+import { getStorage } from "@/lib/storage";
+import { AccountModel } from "@/models/account";
+import { AttachmentModel } from "@/models/attachment";
+import { CategoryModel } from "@/models/category";
+import { TransactionModel } from "@/models/transaction";
+import type { TransactionForm } from "@/shared/schemas/transaction";
+import { setupSeededDb, teardownDb } from "@/test/seeded-db";
+import {
+  purgeAttachments,
+  readAttachmentForUser,
+  uploadAttachment,
+  type AttachmentInfo,
+} from "./service";
+
+let ids: Awaited<ReturnType<typeof setupSeededDb>>;
+let cakir = "";
+let annemler = "";
+let ayse = "";
+let emre = "";
+let zeynep = "";
+let fatma = "";
+
+beforeAll(async () => {
+  await rm(env().UPLOAD_DIR, { recursive: true, force: true });
+  ids = await setupSeededDb();
+  cakir = ids.household("Çakır Ailesi");
+  annemler = ids.household("Annemler");
+  ayse = ids.user("ayse");
+  emre = ids.user("emre");
+  zeynep = ids.user("zeynep");
+  fatma = ids.user("fatma");
+});
+afterAll(async () => {
+  await teardownDb();
+  await rm(env().UPLOAD_DIR, { recursive: true, force: true });
+});
+
+const acc = (name: string, householdId = cakir) =>
+  AccountModel.findOne({ householdId, name })
+    .lean()
+    .then((a) => String(a!._id));
+const cat = (key: string) =>
+  CategoryModel.findOne({ householdId: cakir, defaultKey: key })
+    .lean()
+    .then((c) => String(c!._id));
+
+async function form(over: Partial<TransactionForm>): Promise<TransactionForm> {
+  return {
+    type: "expense",
+    amount: 100_00,
+    date: "2026-06-15",
+    accountId: await acc("Cüzdan"),
+    toAccountId: null,
+    categoryId: await cat("market"),
+    splits: [],
+    payee: "",
+    description: "",
+    tags: [],
+    attachmentIds: [],
+    ...over,
+  };
+}
+
+const png = (w = 40, h = 30) =>
+  sharp({ create: { width: w, height: h, channels: 3, background: "#3366cc" } })
+    .png()
+    .toBuffer();
+const pdf = Buffer.from("%PDF-1.4\n1 0 obj<<>>endobj\ntrailer<<>>\n%%EOF\n", "latin1");
+
+async function upload(userId: string, bytes: Buffer, name = "fis.png", householdId = cakir) {
+  const r = await uploadAttachment(userId, householdId, { name, bytes });
+  if (!r.ok) throw new Error(r.error);
+  return r.data;
+}
+
+describe("yükleme ve dönüştürme", () => {
+  it("JPEG: EXIF/GPS silinir, yön uygulanır, 2000 px'e küçültülür, WebP + küçük resim", async () => {
+    const jpeg = await sharp({
+      create: { width: 3000, height: 1200, channels: 3, background: "#cc3333" },
+    })
+      .jpeg()
+      .withMetadata({ orientation: 6 })
+      .withExif({ IFD0: { Copyright: "gizli", Artist: "Ayşe" } })
+      .toBuffer();
+    expect((await sharp(jpeg).metadata()).exif).toBeDefined();
+
+    const info = await upload(ayse, jpeg, "../../etc/fiş.JPG");
+    expect(info.kind).toBe("image");
+    expect(info.name).toBe("fiş.JPG");
+    // Yön 6 (90°): 3000x1200 → 1200x3000 → en fazla 2000: 800x2000
+    expect([info.width, info.height]).toEqual([800, 2000]);
+
+    const doc = await AttachmentModel.findById(info.id).lean();
+    expect(doc!.mimeType).toBe("image/webp");
+    expect(doc!.ownerId).toBeNull();
+    const stored = await getStorage().get(doc!.storageKey);
+    const meta = await sharp(stored!).metadata();
+    expect(meta.format).toBe("webp");
+    expect(meta.exif).toBeUndefined();
+    expect(meta.orientation).toBeUndefined();
+    const thumb = await sharp((await getStorage().get(doc!.thumbKey!))!).metadata();
+    expect(Math.max(thumb.width!, thumb.height!)).toBe(320);
+  });
+
+  it("PNG ve PDF kabul edilir; uzantıya değil içeriğe bakılır", async () => {
+    expect((await upload(ayse, await png(), "resim.pdf")).kind).toBe("image");
+    const p = await upload(ayse, pdf, "bordro.jpg");
+    expect(p.kind).toBe("pdf");
+    expect(p.thumbUrl).toBeNull();
+  });
+
+  it("desteklenmeyen, bozuk ve boş dosyalar reddedilir", async () => {
+    const text = await uploadAttachment(ayse, cakir, {
+      name: "fis.jpg",
+      bytes: Buffer.from("<script>alert(1)</script>"),
+    });
+    expect(text.ok).toBe(false);
+    const broken = await uploadAttachment(ayse, cakir, {
+      name: "x.jpg",
+      bytes: Buffer.from([0xff, 0xd8, 0xff, 0xe0, 1, 2, 3, 4, 5, 6]),
+    });
+    expect(broken).toMatchObject({ ok: false });
+    const fakePdf = await uploadAttachment(ayse, cakir, {
+      name: "x.pdf",
+      bytes: Buffer.from("%PDF-1.4 yarım"),
+    });
+    expect(fakePdf.ok).toBe(false);
+    expect((await uploadAttachment(ayse, cakir, { name: "x", bytes: Buffer.alloc(0) })).ok).toBe(
+      false,
+    );
+  });
+
+  it("boyut sınırı uygulanır", async () => {
+    const big = Buffer.alloc(env().MAX_UPLOAD_MB * 1024 * 1024 + 1);
+    big.set([0x89, 0x50, 0x4e, 0x47, 0x0d, 0x0a, 0x1a, 0x0a]);
+    expect((await uploadAttachment(ayse, cakir, { name: "b.png", bytes: big })).ok).toBe(false);
+  });
+
+  it("izleyici ve hane dışı kullanıcı yükleyemez", async () => {
+    expect((await uploadAttachment(zeynep, cakir, { name: "a.png", bytes: await png() })).ok).toBe(
+      false,
+    );
+    expect((await uploadAttachment(fatma, cakir, { name: "a.png", bytes: await png() })).ok).toBe(
+      false,
+    );
+  });
+
+  it.skipIf(!process.env.HEIC_SAMPLE)("HEIC (iPhone) WebP'ye dönüştürülür", async () => {
+    const heic = await readFile(process.env.HEIC_SAMPLE!);
+    const info = await upload(ayse, heic, "IMG_0001.HEIC");
+    expect(info.kind).toBe("image");
+    const doc = await AttachmentModel.findById(info.id).lean();
+    expect(doc!.sourceType).toBe("heic");
+    expect((await sharp((await getStorage().get(doc!.storageKey))!).metadata()).format).toBe(
+      "webp",
+    );
+  });
+});
+
+describe("işleme bağlama", () => {
+  let a1: AttachmentInfo;
+  let a2: AttachmentInfo;
+  let a3: AttachmentInfo;
+  let txId = "";
+
+  it("gider işlemine görseller bağlanır, sıra korunur", async () => {
+    a1 = await upload(ayse, await png(10, 10));
+    a2 = await upload(ayse, await png(20, 10));
+    a3 = await upload(ayse, await png(30, 10));
+    const r = await createTransaction(
+      ayse,
+      cakir,
+      await form({ attachmentIds: [a2.id, a1.id, a3.id] }),
+    );
+    expect(r.ok).toBe(true);
+    txId = r.ok ? r.data.id : "";
+    const detail = await getTransaction(ayse, cakir, txId);
+    expect(detail!.attachmentCount).toBe(3);
+    expect(detail!.attachments.map((a) => a.id)).toEqual([a2.id, a1.id, a3.id]);
+  });
+
+  it("gider işlemine PDF eklenemez; gelirde eklenir; hata olursa işlem oluşmaz", async () => {
+    const p = await upload(ayse, pdf, "bordro.pdf");
+    const before = await TransactionModel.countDocuments({ householdId: cakir });
+    const bad = await createTransaction(ayse, cakir, await form({ attachmentIds: [p.id] }));
+    expect(bad).toMatchObject({ ok: false });
+    expect(await TransactionModel.countDocuments({ householdId: cakir })).toBe(before);
+    expect((await AttachmentModel.findById(p.id).lean())!.ownerId).toBeNull();
+
+    const good = await createTransaction(
+      ayse,
+      cakir,
+      await form({
+        type: "income",
+        categoryId: await cat("maas"),
+        accountId: await acc("Ziraat Maaş"),
+        attachmentIds: [p.id],
+      }),
+    );
+    expect(good.ok).toBe(true);
+  });
+
+  it("başkasının bekleyen eki, başka hanenin eki veya başka işlemin eki bağlanamaz", async () => {
+    const emres = await upload(emre, await png());
+    expect(
+      (await createTransaction(ayse, cakir, await form({ attachmentIds: [emres.id] }))).ok,
+    ).toBe(false);
+    const other = await upload(fatma, await png(), "x.png", annemler);
+    expect(
+      (await createTransaction(ayse, cakir, await form({ attachmentIds: [other.id] }))).ok,
+    ).toBe(false);
+    // a1 zaten txId'ye bağlı: başka işleme taşınamaz.
+    expect((await createTransaction(ayse, cakir, await form({ attachmentIds: [a1.id] }))).ok).toBe(
+      false,
+    );
+  });
+
+  it("kayıt başına en fazla 10 ek", async () => {
+    const many = [];
+    for (let i = 0; i < 11; i++) many.push((await upload(emre, await png(5 + i, 5))).id);
+    expect((await createTransaction(emre, cakir, await form({ attachmentIds: many }))).ok).toBe(
+      false,
+    );
+    expect(
+      (await createTransaction(emre, cakir, await form({ attachmentIds: many.slice(0, 10) }))).ok,
+    ).toBe(true);
+  });
+
+  it("düzenlemede çıkarılan ek kayıttan düşer, yeni ek eklenir (başka üye de düzenleyebilir)", async () => {
+    const a4 = await upload(emre, await png(44, 10));
+    const detail = await getTransaction(emre, cakir, txId);
+    const r = await updateTransaction(
+      emre,
+      cakir,
+      txId,
+      await form({
+        accountId: detail!.account.id,
+        categoryId: detail!.categoryId,
+        attachmentIds: [a3.id, a4.id],
+      }),
+    );
+    expect(r.ok).toBe(true);
+    const after = await getTransaction(ayse, cakir, txId);
+    expect(after!.attachments.map((a) => a.id)).toEqual([a3.id, a4.id]);
+    expect(after!.attachmentCount).toBe(2);
+    expect((await AttachmentModel.findById(a1.id).lean())!.deletedAt).toBeInstanceOf(Date);
+    expect(await readAttachmentForUser(ayse, a1.id, "full")).toBeNull();
+  });
+
+  it("dosya erişimi: hane üyeleri (izleyici dahil) okur; hane dışı ve silinmiş işlem okuyamaz", async () => {
+    const file = await readAttachmentForUser(zeynep, a3.id, "thumb");
+    expect(file?.mimeType).toBe("image/webp");
+    expect(await readAttachmentForUser(fatma, a3.id, "full")).toBeNull();
+    expect(await readAttachmentForUser(ayse, "not-an-id", "full")).toBeNull();
+
+    await setTransactionDeleted(ayse, cakir, txId, true);
+    expect(await readAttachmentForUser(ayse, a3.id, "full")).toBeNull();
+    await setTransactionDeleted(ayse, cakir, txId, false);
+    expect(await readAttachmentForUser(ayse, a3.id, "full")).not.toBeNull();
+  });
+
+  it("bekleyen ek yalnızca yükleyene görünür", async () => {
+    const pending = await upload(ayse, await png());
+    expect(await readAttachmentForUser(ayse, pending.id, "full")).not.toBeNull();
+    expect(await readAttachmentForUser(emre, pending.id, "full")).toBeNull();
+  });
+
+  it("gizli hesaptaki işlemin eki hesap sahibi dışındakilere kapalı", async () => {
+    const img = await upload(ayse, await png());
+    const r = await createTransaction(
+      ayse,
+      cakir,
+      await form({ accountId: await acc("Ayşe — Pluxee"), attachmentIds: [img.id] }),
+    );
+    expect(r.ok).toBe(true);
+    expect(await readAttachmentForUser(ayse, img.id, "full")).not.toBeNull();
+    expect(await readAttachmentForUser(emre, img.id, "full")).toBeNull();
+  });
+});
+
+describe("temizlik", () => {
+  it("eski bekleyen ekler, çıkarılmış ekler ve 30 günden önce silinmiş işlemlerin ekleri silinir", async () => {
+    const pending = await upload(ayse, await png());
+    const old = new Date(Date.now() - 25 * 60 * 60 * 1000);
+    await AttachmentModel.collection.updateOne(
+      { _id: (await AttachmentModel.findById(pending.id))!._id },
+      { $set: { createdAt: old } },
+    );
+
+    const kept = await upload(ayse, await png());
+    const r = await createTransaction(ayse, cakir, await form({ attachmentIds: [kept.id] }));
+    const tx = r.ok ? r.data.id : "";
+    await setTransactionDeleted(ayse, cakir, tx, true);
+    const keptDoc = (await AttachmentModel.findById(kept.id).lean())!;
+
+    // Silme 31 gün önce yapılmış gibi.
+    const now = new Date(Date.now() + 31 * 24 * 60 * 60 * 1000);
+    const pendingDoc = (await AttachmentModel.findById(pending.id).lean())!;
+    const { removed } = await purgeAttachments(now);
+    expect(removed).toBeGreaterThan(0);
+    expect(await AttachmentModel.findById(pending.id)).toBeNull();
+    expect(await getStorage().get(pendingDoc.storageKey)).toBeNull();
+    expect(await AttachmentModel.findById(kept.id)).toBeNull();
+    expect(await getStorage().get(keptDoc.storageKey)).toBeNull();
+    expect((await TransactionModel.findById(tx).lean())!.attachmentCount).toBe(0);
+  });
+
+  it("taze bekleyen ekler ve bağlı ekler korunur", async () => {
+    const fresh = await upload(ayse, await png());
+    const linked = await upload(ayse, await png());
+    await createTransaction(ayse, cakir, await form({ attachmentIds: [linked.id] }));
+    await purgeAttachments();
+    expect(await AttachmentModel.findById(fresh.id)).not.toBeNull();
+    expect(await AttachmentModel.findById(linked.id)).not.toBeNull();
+  });
+});

src/features/attachments/service.ts

@@ -0,0 +1,326 @@
+import "server-only";
+import { randomBytes } from "node:crypto";
+import { Types, type ClientSession } from "mongoose";
+import { resolveMembership } from "@/features/households/service";
+import { tr } from "@/i18n/tr";
+import { fail, ok, type ActionResult } from "@/lib/action-result";
+import { connectMongoose } from "@/lib/db/mongoose";
+import { env } from "@/lib/env";
+import { toObjectId } from "@/lib/object-id";
+import { getStorage } from "@/lib/storage";
+import { isPlausiblePdf, processImage, UnreadableImageError } from "@/lib/uploads/process";
+import { AccountModel } from "@/models/account";
+import { AttachmentModel, type AttachmentOwnerType } from "@/models/attachment";
+import { TransactionModel } from "@/models/transaction";
+import {
+  detectFileType,
+  MAX_ATTACHMENTS_PER_RECORD,
+  type AttachmentKind,
+} from "@/shared/attachments";
+
+const t = tr.attachments;
+
+/** Bir kullanıcının bir hanede aynı anda bekletebileceği (kayda bağlanmamış) ek sayısı. */
+export const MAX_PENDING_PER_USER = 30;
+/** Bağlanmamış eklerin ömrü. */
+export const PENDING_TTL_MS = 24 * 60 * 60 * 1000;
+/** Silinen kayıt/ek dosyalarının fiziksel olarak silinmeden önce bekleme süresi (geri alma payı). */
+export const SOFT_DELETE_RETENTION_MS = 30 * 24 * 60 * 60 * 1000;
+
+export type AttachmentInfo = {
+  id: string;
+  kind: AttachmentKind;
+  name: string;
+  size: number;
+  width: number | null;
+  height: number | null;
+  url: string;
+  thumbUrl: string | null;
+};
+
+type LeanAttachment = {
+  _id: Types.ObjectId;
+  kind: AttachmentKind;
+  originalName?: string | null;
+  size: number;
+  width?: number | null;
+  height?: number | null;
+  thumbKey?: string | null;
+};
+
+export function toAttachmentInfo(a: LeanAttachment): AttachmentInfo {
+  const id = String(a._id);
+  return {
+    id,
+    kind: a.kind,
+    name: a.originalName || (a.kind === "pdf" ? "belge.pdf" : "gorsel.webp"),
+    size: a.size,
+    width: a.width ?? null,
+    height: a.height ?? null,
+    url: `/api/files/${id}`,
+    thumbUrl: a.thumbKey ? `/api/files/${id}?v=thumb` : null,
+  };
+}
+
+/** Kullanıcının verdiği dosya adını güvenli hale getirir (yol, kontrol karakteri, uzunluk). */
+export function sanitizeFileName(name: string): string {
+  const base = name.split(/[\\/]/).pop() ?? "";
+  return base
+    .replace(/[\u0000-\u001f\u007f"<>]/g, "")
+    .trim()
+    .slice(0, 120);
+}
+
+function newKey(): string {
+  const id = randomBytes(16).toString("hex");
+  return `${id.slice(0, 2)}/${id}`;
+}
+
+// --- Yükleme ---
+
+export async function uploadAttachment(
+  userId: string,
+  householdId: string,
+  file: { name: string; bytes: Buffer },
+): Promise<ActionResult<AttachmentInfo>> {
+  const m = await resolveMembership(userId, householdId, "member");
+  if (!m) return fail(tr.common.unauthorized);
+  const maxBytes = env().MAX_UPLOAD_MB * 1024 * 1024;
+  if (file.bytes.length === 0) return fail(t.errors.empty);
+  if (file.bytes.length > maxBytes) return fail(t.errors.tooLarge(env().MAX_UPLOAD_MB));
+
+  const type = detectFileType(file.bytes);
+  if (!type) return fail(t.errors.unsupported);
+
+  const uploader = new Types.ObjectId(userId);
+  const pending = await AttachmentModel.countDocuments({
+    householdId: m.householdId,
+    ownerId: null,
+    uploadedBy: uploader,
+    deletedAt: null,
+  });
+  if (pending >= MAX_PENDING_PER_USER) return fail(t.errors.tooManyPending);
+
+  const key = newKey();
+  const storage = getStorage();
+  let doc: Record<string, unknown>;
+  if (type === "pdf") {
+    if (!isPlausiblePdf(file.bytes)) return fail(t.errors.unreadable);
+    await storage.put(`${key}.pdf`, file.bytes);
+    doc = {
+      kind: "pdf",
+      mimeType: "application/pdf",
+      size: file.bytes.length,
+      storageKey: `${key}.pdf`,
+      thumbKey: null,
+    };
+  } else {
+    let processed;
+    try {
+      processed = await processImage(file.bytes, type);
+    } catch (error) {
+      if (error instanceof UnreadableImageError) return fail(t.errors.unreadable);
+      throw error;
+    }
+    await storage.put(`${key}.webp`, processed.main);
+    await storage.put(`${key}.thumb.webp`, processed.thumb);
+    doc = {
+      kind: "image",
+      mimeType: "image/webp",
+      size: processed.main.length,
+      width: processed.width,
+      height: processed.height,
+      storageKey: `${key}.webp`,
+      thumbKey: `${key}.thumb.webp`,
+    };
+  }
+
+  const created = await AttachmentModel.create({
+    ...doc,
+    householdId: m.householdId,
+    sourceType: type,
+    originalName: sanitizeFileName(file.name),
+    originalSize: file.bytes.length,
+    uploadedBy: uploader,
+  });
+  return ok(toAttachmentInfo(created.toObject() as LeanAttachment));
+}
+
+// --- Kayda bağlama ---
+
+/**
+ * Kaydın ek listesini `ids` ile eşitler (sıra korunur). Yeni kimlikler, bu kullanıcının bu hanede
+ * yüklediği bekleyen ekler olmalı; listede olmayan mevcut ekler kayıttan çıkarılır (`deletedAt`).
+ * Kayıttaki güncel ek sayısını döner. Transaction içinde çağrılmalı (session).
+ */
+export async function syncOwnerAttachments(opts: {
+  householdId: Types.ObjectId;
+  actorId: string;
+  ownerType: AttachmentOwnerType;
+  ownerId: Types.ObjectId;
+  ids: string[];
+  allowedKinds: readonly AttachmentKind[];
+  session?: ClientSession;
+}): Promise<ActionResult<number>> {
+  const { householdId, ownerType, ownerId, session } = opts;
+  const unique = [...new Set(opts.ids)];
+  if (unique.length > MAX_ATTACHMENTS_PER_RECORD)
+    return fail(t.errors.tooMany(MAX_ATTACHMENTS_PER_RECORD));
+  const objectIds = unique.map(toObjectId);
+  if (objectIds.some((id) => !id)) return fail(t.errors.invalid);
+
+  const current = await AttachmentModel.find(
+    { householdId, ownerType, ownerId, deletedAt: null },
+    { _id: 1 },
+    { session },
+  ).lean();
+  const currentIds = new Set(current.map((a) => String(a._id)));
+  const newIds = objectIds.filter((id) => !currentIds.has(String(id))) as Types.ObjectId[];
+
+  const candidates = await AttachmentModel.find(
+    { _id: { $in: objectIds }, householdId, deletedAt: null },
+    { kind: 1, ownerId: 1, uploadedBy: 1 },
+    { session },
+  ).lean();
+  const byId = new Map(candidates.map((a) => [String(a._id), a]));
+  for (const id of newIds) {
+    const a = byId.get(String(id));
+    // Yalnızca kendi yüklediği, henüz hiçbir kayda bağlanmamış ekler bağlanabilir.
+    if (!a || a.ownerId || String(a.uploadedBy) !== opts.actorId) return fail(t.errors.invalid);
+  }
+  for (const id of objectIds) {
+    const a = byId.get(String(id));
+    if (a && !opts.allowedKinds.includes(a.kind)) return fail(t.errors.kindNotAllowed);
+  }
+
+  const removed = current.filter((a) => !objectIds.some((id) => id!.equals(a._id)));
+  if (removed.length) {
+    await AttachmentModel.updateMany(
+      { _id: { $in: removed.map((a) => a._id) }, householdId },
+      { $set: { deletedAt: new Date() } },
+      { session },
+    );
+  }
+  if (objectIds.length) {
+    await AttachmentModel.bulkWrite(
+      objectIds.map((id, order) => ({
+        updateOne: {
+          filter: { _id: id!, householdId },
+          update: { $set: { ownerType, ownerId, order } },
+        },
+      })),
+      { session },
+    );
+  }
+  return ok(objectIds.length);
+}
+
+export async function listOwnerAttachments(
+  householdId: Types.ObjectId,
+  ownerType: AttachmentOwnerType,
+  ownerId: Types.ObjectId,
+): Promise<AttachmentInfo[]> {
+  const rows = await AttachmentModel.find({ householdId, ownerType, ownerId, deletedAt: null })
+    .sort({ order: 1, createdAt: 1 })
+    .lean();
+  return rows.map((a) => toAttachmentInfo(a as unknown as LeanAttachment));
+}
+
+// --- Servis etme ---
+
+export type AttachmentFile = {
+  bytes: Buffer;
+  mimeType: string;
+  name: string;
+};
+
+/**
+ * Yetki kontrollü dosya okuma: kullanıcı ekin hanesinin üyesi olmalı; bekleyen ek yalnızca
+ * yükleyene; işleme bağlı ek, işlem kullanıcıya görünürse (silinmemiş ve başkasının gizli
+ * hesabına dokunmuyorsa). Erişim yoksa null (çağıran 404 döner; varlık sızdırılmaz).
+ */
+export async function readAttachmentForUser(
+  userId: string,
+  attachmentId: string,
+  variant: "full" | "thumb",
+): Promise<AttachmentFile | null> {
+  const id = toObjectId(attachmentId);
+  if (!id) return null;
+  await connectMongoose();
+  const a = await AttachmentModel.findOne({ _id: id, deletedAt: null }).lean();
+  if (!a) return null;
+  const m = await resolveMembership(userId, String(a.householdId), "viewer");
+  if (!m) return null;
+
+  if (!a.ownerId) {
+    if (String(a.uploadedBy) !== userId) return null;
+  } else if (a.ownerType === "transaction") {
+    const tx = await TransactionModel.findOne(
+      { _id: a.ownerId, householdId: a.householdId, deletedAt: null },
+      { accountId: 1, toAccountId: 1 },
+    ).lean();
+    if (!tx) return null;
+    const hidden = await AccountModel.exists({
+      _id: { $in: [tx.accountId, tx.toAccountId].filter(Boolean) },
+      householdId: a.householdId,
+      isPrivate: true,
+      ownerUserId: { $ne: new Types.ObjectId(userId) },
+    });
+    if (hidden) return null;
+  } else {
+    return null;
+  }
+
+  const key = variant === "thumb" && a.thumbKey ? a.thumbKey : a.storageKey;
+  const bytes = await getStorage().get(key);
+  if (!bytes) return null;
+  return {
+    bytes,
+    mimeType: variant === "thumb" && a.thumbKey ? "image/webp" : a.mimeType,
+    name: a.originalName ?? "",
+  };
+}
+
+// --- Temizlik ---
+
+/**
+ * Fiziksel temizlik (Bölüm 7.4): 24 saatten eski bekleyen ekler, 30 günden önce çıkarılmış
+ * ekler ve 30 günden önce silinmiş işlemlerin ekleri. Dosyalar silinir, kayıtlar kaldırılır.
+ */
+export async function purgeAttachments(now = new Date()): Promise<{ removed: number }> {
+  await connectMongoose();
+  const retentionCutoff = new Date(now.getTime() - SOFT_DELETE_RETENTION_MS);
+  const pendingCutoff = new Date(now.getTime() - PENDING_TTL_MS);
+
+  const deletedTx = await TransactionModel.find(
+    { deletedAt: { $ne: null, $lt: retentionCutoff }, attachmentCount: { $gt: 0 } },
+    { _id: 1 },
+  ).lean();
+
+  const victims = await AttachmentModel.find(
+    {
+      $or: [
+        { ownerId: null, createdAt: { $lt: pendingCutoff } },
+        { deletedAt: { $ne: null, $lt: retentionCutoff } },
+        ...(deletedTx.length
+          ? [{ ownerType: "transaction" as const, ownerId: { $in: deletedTx.map((d) => d._id) } }]
+          : []),
+      ],
+    },
+    { storageKey: 1, thumbKey: 1 },
+  ).lean();
+
+  const storage = getStorage();
+  for (const v of victims) {
+    await storage.delete(v.storageKey);
+    if (v.thumbKey) await storage.delete(v.thumbKey);
+    await AttachmentModel.deleteOne({ _id: v._id });
+  }
+  if (deletedTx.length) {
+    await TransactionModel.updateMany(
+      { _id: { $in: deletedTx.map((d) => d._id) } },
+      { $set: { attachmentCount: 0 } },
+    );
+  }
+  return { removed: victims.length };
+}

src/features/categories/actions.ts

@@ -0,0 +1,65 @@
+"use server";
+
+import { revalidatePath } from "next/cache";
+import { z } from "zod";
+import { tr } from "@/i18n/tr";
+import { fail, type ActionResult } from "@/lib/action-result";
+import { getHouseholdActionContext } from "@/lib/dal";
+import { categoryFormSchema } from "@/shared/schemas/category";
+import { createCategory, reorderCategory, setCategoryArchived, updateCategory } from "./service";
+
+const PATH = "/kategoriler";
+const idSchema = z.string().regex(/^[a-f0-9]{24}$/i);
+const checkFields = tr.adminUsers.errors.checkFields;
+
+export async function createCategoryAction(input: unknown): Promise<ActionResult<{ id: string }>> {
+  const ctx = await getHouseholdActionContext("member");
+  if (!ctx) return fail(tr.common.unauthorized);
+  const parsed = categoryFormSchema.safeParse(input);
+  if (!parsed.success) return fail(checkFields);
+  const result = await createCategory(ctx.user.id, ctx.household.id, parsed.data);
+  if (result.ok) revalidatePath(PATH);
+  return result;
+}
+
+export async function updateCategoryAction(
+  categoryId: unknown,
+  input: unknown,
+): Promise<ActionResult> {
+  const ctx = await getHouseholdActionContext("member");
+  if (!ctx) return fail(tr.common.unauthorized);
+  const id = idSchema.safeParse(categoryId);
+  const parsed = categoryFormSchema.safeParse(input);
+  if (!id.success || !parsed.success) return fail(checkFields);
+  const result = await updateCategory(ctx.user.id, ctx.household.id, id.data, parsed.data);
+  if (result.ok) revalidatePath(PATH);
+  return result;
+}
+
+export async function reorderCategoryAction(
+  categoryId: unknown,
+  direction: unknown,
+): Promise<ActionResult> {
+  const ctx = await getHouseholdActionContext("member");
+  if (!ctx) return fail(tr.common.unauthorized);
+  const id = idSchema.safeParse(categoryId);
+  const dir = z.enum(["up", "down"]).safeParse(direction);
+  if (!id.success || !dir.success) return fail(tr.common.genericError);
+  const result = await reorderCategory(ctx.user.id, ctx.household.id, id.data, dir.data);
+  if (result.ok) revalidatePath(PATH);
+  return result;
+}
+
+export async function setCategoryArchivedAction(
+  categoryId: unknown,
+  archived: unknown,
+): Promise<ActionResult> {
+  const ctx = await getHouseholdActionContext("member");
+  if (!ctx) return fail(tr.common.unauthorized);
+  const id = idSchema.safeParse(categoryId);
+  const a = z.boolean().safeParse(archived);
+  if (!id.success || !a.success) return fail(tr.common.genericError);
+  const result = await setCategoryArchived(ctx.user.id, ctx.household.id, id.data, a.data);
+  if (result.ok) revalidatePath(PATH);
+  return result;
+}

src/features/categories/components/categories-manager.tsx

@@ -0,0 +1,238 @@
+"use client";
+
+import {
+  Archive,
+  ArchiveRestore,
+  ArrowDown,
+  ArrowUp,
+  MoreHorizontal,
+  Pencil,
+  Plus,
+} from "lucide-react";
+import { useMemo, useState, useTransition } from "react";
+import { toast } from "sonner";
+import { IconBadge } from "@/components/appearance/swatch";
+import {
+  AlertDialog,
+  AlertDialogCancel,
+  AlertDialogContent,
+  AlertDialogDescription,
+  AlertDialogFooter,
+  AlertDialogHeader,
+  AlertDialogTitle,
+} from "@/components/ui/alert-dialog";
+import { Badge } from "@/components/ui/badge";
+import { Button } from "@/components/ui/button";
+import { Checkbox } from "@/components/ui/checkbox";
+import {
+  DropdownMenu,
+  DropdownMenuContent,
+  DropdownMenuItem,
+  DropdownMenuSeparator,
+  DropdownMenuTrigger,
+} from "@/components/ui/dropdown-menu";
+import { Label } from "@/components/ui/label";
+import { Tabs, TabsList, TabsTrigger } from "@/components/ui/tabs";
+import { tr } from "@/i18n/tr";
+import { cn } from "@/lib/utils";
+import type { CategoryKind } from "@/shared/schemas/category";
+import { reorderCategoryAction, setCategoryArchivedAction } from "../actions";
+import type { CategoryView } from "../service";
+import { buildTree, MAX_DEPTH, type CategoryNode } from "../tree";
+import { CategoryFormDialog, type CategoryDialogState } from "./category-form-dialog";
+
+const t = tr.categories;
+
+export function CategoriesManager({
+  categories,
+  canEdit,
+}: {
+  categories: CategoryView[];
+  canEdit: boolean;
+}) {
+  const [kind, setKind] = useState<CategoryKind>("expense");
+  const [showArchived, setShowArchived] = useState(false);
+  const [dialog, setDialog] = useState<CategoryDialogState>(null);
+  const [archiving, setArchiving] = useState<CategoryView | null>(null);
+  const [pending, startTransition] = useTransition();
+
+  const tree = useMemo(
+    () => buildTree(categories.filter((c) => c.kind === kind && (showArchived || !c.archived))),
+    [categories, kind, showArchived],
+  );
+  const archivedCount = categories.filter((c) => c.kind === kind && c.archived).length;
+
+  function run(promise: Promise<{ ok: boolean; error?: string }>, success?: string) {
+    startTransition(async () => {
+      const result = await promise;
+      if (result.ok) {
+        if (success) toast.success(success);
+      } else toast.error(result.error ?? tr.common.genericError);
+    });
+  }
+
+  function Row({
+    node,
+    index,
+    siblings,
+  }: {
+    node: CategoryNode<CategoryView>;
+    index: number;
+    siblings: number;
+  }) {
+    return (
+      <>
+        <li
+          className={cn("flex items-center gap-3 py-2 pr-2", node.archived && "opacity-60")}
+          style={{ paddingInlineStart: `${0.75 + node.depth * 1.5}rem` }}
+        >
+          <IconBadge icon={node.icon} color={node.color} size={node.depth ? "sm" : "md"} />
+          <span className={cn("min-w-0 flex-1 truncate", node.depth === 0 && "font-medium")}>
+            {node.name}
+          </span>
+          {node.archived ? <Badge variant="outline">{t.archived}</Badge> : null}
+          {canEdit ? (
+            <DropdownMenu modal={false}>
+              <DropdownMenuTrigger asChild>
+                <Button
+                  variant="ghost"
+                  size="icon-sm"
+                  aria-label={`${node.name} — ${tr.common.actions}`}
+                  disabled={pending}
+                >
+                  <MoreHorizontal />
+                </Button>
+              </DropdownMenuTrigger>
+              <DropdownMenuContent align="end" className="w-52">
+                {!node.archived ? (
+                  <>
+                    {node.depth < MAX_DEPTH - 1 ? (
+                      <DropdownMenuItem
+                        onSelect={() => setDialog({ mode: "create", kind, parentId: node.id })}
+                      >
+                        <Plus />
+                        {t.addChild}
+                      </DropdownMenuItem>
+                    ) : null}
+                    <DropdownMenuItem onSelect={() => setDialog({ mode: "edit", category: node })}>
+                      <Pencil />
+                      {t.edit}
+                    </DropdownMenuItem>
+                    <DropdownMenuItem
+                      disabled={index === 0}
+                      onSelect={() => run(reorderCategoryAction(node.id, "up"))}
+                    >
+                      <ArrowUp />
+                      {t.moveUp}
+                    </DropdownMenuItem>
+                    <DropdownMenuItem
+                      disabled={index === siblings - 1}
+                      onSelect={() => run(reorderCategoryAction(node.id, "down"))}
+                    >
+                      <ArrowDown />
+                      {t.moveDown}
+                    </DropdownMenuItem>
+                    <DropdownMenuSeparator />
+                    <DropdownMenuItem variant="destructive" onSelect={() => setArchiving(node)}>
+                      <Archive />
+                      {t.archive}
+                    </DropdownMenuItem>
+                  </>
+                ) : (
+                  <DropdownMenuItem
+                    onSelect={() =>
+                      run(setCategoryArchivedAction(node.id, false), t.unarchivedToast(node.name))
+                    }
+                  >
+                    <ArchiveRestore />
+                    {t.unarchive}
+                  </DropdownMenuItem>
+                )}
+              </DropdownMenuContent>
+            </DropdownMenu>
+          ) : null}
+        </li>
+        {node.children.map((child, i) => (
+          <Row key={child.id} node={child} index={i} siblings={node.children.length} />
+        ))}
+      </>
+    );
+  }
+
+  return (
+    <div className="flex flex-col gap-3">
+      <div className="flex flex-wrap items-center gap-3">
+        <Tabs value={kind} onValueChange={(v) => setKind(v as CategoryKind)}>
+          <TabsList>
+            <TabsTrigger value="expense">{t.expense}</TabsTrigger>
+            <TabsTrigger value="income">{t.income}</TabsTrigger>
+          </TabsList>
+        </Tabs>
+        {archivedCount ? (
+          <div className="flex items-center gap-2">
+            <Checkbox
+              id="cat-show-archived"
+              checked={showArchived}
+              onCheckedChange={(v) => setShowArchived(v === true)}
+            />
+            <Label htmlFor="cat-show-archived" className="font-normal">
+              {t.showArchived} ({archivedCount})
+            </Label>
+          </div>
+        ) : null}
+        {canEdit ? (
+          <Button
+            className="ml-auto"
+            onClick={() => setDialog({ mode: "create", kind, parentId: null })}
+          >
+            <Plus />
+            {t.newCategory}
+          </Button>
+        ) : null}
+      </div>
+      {!canEdit ? <p className="text-sm text-muted-foreground">{t.readOnly}</p> : null}
+
+      {tree.length ? (
+        <ul className="divide-y rounded-xl border bg-card" aria-busy={pending}>
+          {tree.map((node, i) => (
+            <Row key={node.id} node={node} index={i} siblings={tree.length} />
+          ))}
+        </ul>
+      ) : (
+        <p className="rounded-xl border border-dashed p-8 text-center text-muted-foreground">
+          {t.empty}
+        </p>
+      )}
+
+      <CategoryFormDialog
+        state={dialog}
+        categories={categories}
+        onOpenChange={(o) => !o && setDialog(null)}
+      />
+
+      <AlertDialog open={Boolean(archiving)} onOpenChange={(o) => !o && setArchiving(null)}>
+        <AlertDialogContent>
+          <AlertDialogHeader>
+            <AlertDialogTitle>{t.archiveTitle}</AlertDialogTitle>
+            <AlertDialogDescription>
+              {archiving ? t.archiveDescription(archiving.name) : null}
+            </AlertDialogDescription>
+          </AlertDialogHeader>
+          <AlertDialogFooter>
+            <AlertDialogCancel>{tr.common.cancel}</AlertDialogCancel>
+            <Button
+              variant="destructive"
+              onClick={() => {
+                const c = archiving!;
+                setArchiving(null);
+                run(setCategoryArchivedAction(c.id, true), t.archivedToast(c.name));
+              }}
+            >
+              {t.archive}
+            </Button>
+          </AlertDialogFooter>
+        </AlertDialogContent>
+      </AlertDialog>
+    </div>
+  );
+}

src/features/categories/components/category-form-dialog.tsx

@@ -0,0 +1,217 @@
+"use client";
+
+import { zodResolver } from "@hookform/resolvers/zod";
+import { Loader2 } from "lucide-react";
+import { useEffect, useMemo } from "react";
+import { Controller, useForm, useWatch } from "react-hook-form";
+import { toast } from "sonner";
+import { IconPicker, SwatchPicker } from "@/components/appearance/pickers";
+import { ResponsiveDialog } from "@/components/responsive-dialog";
+import { Button } from "@/components/ui/button";
+import { Field, FieldDescription, FieldError, FieldGroup, FieldLabel } from "@/components/ui/field";
+import { Input } from "@/components/ui/input";
+import {
+  Select,
+  SelectContent,
+  SelectItem,
+  SelectTrigger,
+  SelectValue,
+} from "@/components/ui/select";
+import { tr } from "@/i18n/tr";
+import {
+  categoryFormSchema,
+  type CategoryForm,
+  type CategoryFormInput,
+  type CategoryKind,
+} from "@/shared/schemas/category";
+import { createCategoryAction, updateCategoryAction } from "../actions";
+import type { CategoryView } from "../service";
+import { buildTree, descendantIds, MAX_DEPTH, toOptions } from "../tree";
+
+const t = tr.categories;
+const ROOT = "__root__";
+
+export type CategoryDialogState =
+  | { mode: "create"; kind: CategoryKind; parentId: string | null }
+  | { mode: "edit"; category: CategoryView }
+  | null;
+
+export function CategoryFormDialog({
+  state,
+  categories,
+  onOpenChange,
+}: {
+  state: CategoryDialogState;
+  categories: CategoryView[];
+  onOpenChange: (open: boolean) => void;
+}) {
+  const form = useForm<CategoryFormInput, unknown, CategoryForm>({
+    resolver: zodResolver(categoryFormSchema),
+  });
+  const kind = state?.mode === "edit" ? state.category.kind : (state?.kind ?? "expense");
+
+  useEffect(() => {
+    if (!state) return;
+    if (state.mode === "edit") {
+      const c = state.category;
+      form.reset({
+        kind: c.kind,
+        name: c.name,
+        parentId: c.parentId ?? "",
+        icon: c.icon,
+        color: c.color,
+      });
+    } else {
+      const parent = categories.find((c) => c.id === state.parentId);
+      form.reset({
+        kind: state.kind,
+        name: "",
+        parentId: state.parentId ?? "",
+        icon: parent?.icon ?? "tag",
+        color: parent?.color ?? "blue",
+      });
+    }
+  }, [state, categories, form]);
+
+  /** Üst kategori seçenekleri: aynı tür, aktif; düzenlemede kendisi ve alt kategorileri hariç. */
+  const parentOptions = useMemo(() => {
+    const sameKind = categories.filter((c) => c.kind === kind);
+    const excluded = new Set(
+      state?.mode === "edit"
+        ? [state.category.id, ...descendantIds(sameKind, state.category.id)]
+        : [],
+    );
+    return toOptions(buildTree(sameKind)).filter(
+      (o) => !excluded.has(o.id) && o.depth < MAX_DEPTH - 1,
+    );
+  }, [categories, kind, state]);
+
+  /** Ham form değerleri gönderilir; sunucu aynı şemayla yeniden ayrıştırır (tek doğruluk kaynağı). */
+  async function onSubmit() {
+    const values = form.getValues();
+    const result =
+      state?.mode === "edit"
+        ? await updateCategoryAction(state.category.id, values)
+        : await createCategoryAction(values);
+    if (result.ok) {
+      toast.success(state?.mode === "edit" ? t.updated(values.name) : t.created(values.name));
+      onOpenChange(false);
+      return;
+    }
+    for (const [name, message] of Object.entries(result.fieldErrors ?? {})) {
+      if (message) form.setError(name as keyof CategoryFormInput, { message });
+    }
+    if (!result.fieldErrors) form.setError("root", { message: result.error });
+  }
+
+  const color = useWatch({ control: form.control, name: "color" }) ?? "blue";
+
+  return (
+    <ResponsiveDialog
+      open={Boolean(state)}
+      onOpenChange={onOpenChange}
+      title={state?.mode === "edit" ? t.editTitle : t.createTitle}
+      description={t.formDescription}
+      footer={
+        <>
+          <Button variant="outline" type="button" onClick={() => onOpenChange(false)}>
+            {tr.common.cancel}
+          </Button>
+          <Button type="submit" form="category-form" disabled={form.formState.isSubmitting}>
+            {form.formState.isSubmitting ? <Loader2 className="animate-spin" /> : null}
+            {state?.mode === "edit" ? tr.common.save : tr.common.create}
+          </Button>
+        </>
+      }
+    >
+      <form id="category-form" onSubmit={form.handleSubmit(onSubmit)} noValidate>
+        <FieldGroup>
+          <Controller
+            name="name"
+            control={form.control}
+            render={({ field, fieldState }) => (
+              <Field data-invalid={fieldState.invalid}>
+                <FieldLabel htmlFor="cat-name">{t.name}</FieldLabel>
+                <Input
+                  {...field}
+                  value={field.value ?? ""}
+                  id="cat-name"
+                  aria-invalid={fieldState.invalid}
+                />
+                {fieldState.invalid ? <FieldError errors={[fieldState.error]} /> : null}
+              </Field>
+            )}
+          />
+          <Controller
+            name="parentId"
+            control={form.control}
+            render={({ field, fieldState }) => {
+              const current = parentOptions.find((o) => o.id === field.value);
+              return (
+                <Field data-invalid={fieldState.invalid}>
+                  <FieldLabel htmlFor="cat-parent">{t.parent}</FieldLabel>
+                  <Select
+                    value={field.value || ROOT}
+                    onValueChange={(v) => field.onChange(v === ROOT ? "" : v)}
+                  >
+                    <SelectTrigger
+                      id="cat-parent"
+                      className="w-full"
+                      aria-invalid={fieldState.invalid}
+                    >
+                      <SelectValue>{current?.path ?? t.noParent}</SelectValue>
+                    </SelectTrigger>
+                    <SelectContent className="max-h-72">
+                      <SelectItem value={ROOT}>{t.noParent}</SelectItem>
+                      {parentOptions.map((o) => (
+                        <SelectItem key={o.id} value={o.id}>
+                          <span style={{ paddingInlineStart: `${o.depth * 0.75}rem` }}>
+                            {o.label}
+                          </span>
+                        </SelectItem>
+                      ))}
+                    </SelectContent>
+                  </Select>
+                  {fieldState.invalid ? <FieldError errors={[fieldState.error]} /> : null}
+                </Field>
+              );
+            }}
+          />
+          <Controller
+            name="color"
+            control={form.control}
+            render={({ field }) => (
+              <Field>
+                <FieldLabel id="cat-color-label">{t.color}</FieldLabel>
+                <SwatchPicker
+                  value={field.value}
+                  onChange={field.onChange}
+                  labelledBy="cat-color-label"
+                />
+              </Field>
+            )}
+          />
+          <Controller
+            name="icon"
+            control={form.control}
+            render={({ field }) => (
+              <Field>
+                <FieldLabel id="cat-icon-label">{t.icon}</FieldLabel>
+                <IconPicker
+                  value={field.value}
+                  color={color}
+                  onChange={field.onChange}
+                  labelledBy="cat-icon-label"
+                />
+                <FieldDescription className="sr-only">{t.icon}</FieldDescription>
+              </Field>
+            )}
+          />
+          {form.formState.errors.root ? (
+            <FieldError>{form.formState.errors.root.message}</FieldError>
+          ) : null}
+        </FieldGroup>
+      </form>
+    </ResponsiveDialog>
+  );
+}

src/features/categories/defaults.ts

@@ -0,0 +1,117 @@
+import type { IconKey, Swatch } from "@/shared/appearance";
+import type { CategoryKind } from "@/shared/schemas/category";
+
+/**
+ * Hane oluşturulunca yüklenen varsayılan Türkçe kategori seti (Bölüm 6.2).
+ * `key` sabittir: set tekrar yüklendiğinde kopya oluşmaz, kullanıcı adı değiştirse bile tanınır.
+ */
+export type DefaultCategory = {
+  key: string;
+  name: string;
+  icon: IconKey;
+  color: Swatch;
+  children?: Omit<DefaultCategory, "children">[];
+};
+
+export const DEFAULT_CATEGORIES: Record<CategoryKind, DefaultCategory[]> = {
+  expense: [
+    {
+      key: "market",
+      name: "Market",
+      icon: "shopping-cart",
+      color: "green",
+      children: [
+        { key: "market.gida", name: "Gıda", icon: "shopping-basket", color: "green" },
+        { key: "market.temizlik", name: "Temizlik", icon: "spray-can", color: "teal" },
+        { key: "market.kisisel-bakim", name: "Kişisel bakım", icon: "sparkles", color: "pink" },
+      ],
+    },
+    {
+      key: "faturalar",
+      name: "Faturalar",
+      icon: "receipt",
+      color: "amber",
+      children: [
+        { key: "faturalar.elektrik", name: "Elektrik", icon: "zap", color: "amber" },
+        { key: "faturalar.su", name: "Su", icon: "droplet", color: "sky" },
+        { key: "faturalar.dogalgaz", name: "Doğalgaz", icon: "flame", color: "orange" },
+        { key: "faturalar.internet", name: "İnternet", icon: "wifi", color: "indigo" },
+        { key: "faturalar.telefon", name: "Telefon", icon: "smartphone", color: "purple" },
+      ],
+    },
+    { key: "kira", name: "Kira", icon: "house", color: "blue" },
+    { key: "aidat", name: "Aidat", icon: "building", color: "slate" },
+    {
+      key: "ulasim",
+      name: "Ulaşım",
+      icon: "car",
+      color: "sky",
+      children: [
+        { key: "ulasim.yakit", name: "Yakıt", icon: "fuel", color: "orange" },
+        { key: "ulasim.toplu-tasima", name: "Toplu taşıma", icon: "bus", color: "sky" },
+        { key: "ulasim.arac-bakim", name: "Araç bakım ve sigorta", icon: "wrench", color: "slate" },
+      ],
+    },
+    {
+      key: "saglik",
+      name: "Sağlık",
+      icon: "heart-pulse",
+      color: "red",
+      children: [
+        { key: "saglik.ilac", name: "İlaç", icon: "pill", color: "red" },
+        { key: "saglik.muayene", name: "Muayene ve tahlil", icon: "heart-pulse", color: "rose" },
+      ],
+    },
+    { key: "egitim", name: "Eğitim", icon: "graduation-cap", color: "indigo" },
+    { key: "giyim", name: "Giyim", icon: "shirt", color: "purple" },
+    {
+      key: "eglence",
+      name: "Eğlence",
+      icon: "film",
+      color: "pink",
+      children: [
+        {
+          key: "eglence.disarida-yemek",
+          name: "Dışarıda yemek",
+          icon: "utensils",
+          color: "orange",
+        },
+        { key: "eglence.kafe", name: "Kafe", icon: "coffee", color: "amber" },
+        { key: "eglence.tatil", name: "Tatil", icon: "plane", color: "sky" },
+      ],
+    },
+    { key: "abonelikler", name: "Abonelikler", icon: "repeat", color: "purple" },
+    { key: "ev", name: "Ev ve mobilya", icon: "sofa", color: "teal" },
+    { key: "cocuk", name: "Çocuk", icon: "baby", color: "rose" },
+    { key: "evcil-hayvan", name: "Evcil hayvan", icon: "paw-print", color: "lime" },
+    { key: "hediye", name: "Hediye ve bağış", icon: "gift", color: "pink" },
+    {
+      key: "banka",
+      name: "Banka ve kart giderleri",
+      icon: "percent",
+      color: "slate",
+      children: [
+        { key: "banka.faiz", name: "Faiz", icon: "percent", color: "red" },
+        { key: "banka.vergi", name: "KKDF / BSMV", icon: "receipt", color: "slate" },
+        {
+          key: "banka.ucret",
+          name: "Kart ve hesap ücretleri",
+          icon: "credit-card",
+          color: "slate",
+        },
+      ],
+    },
+    { key: "vergi", name: "Vergi ve harçlar", icon: "landmark", color: "slate" },
+    { key: "diger-gider", name: "Diğer", icon: "circle-ellipsis", color: "slate" },
+  ],
+  income: [
+    { key: "maas", name: "Maaş", icon: "briefcase", color: "green" },
+    { key: "ek-gelir", name: "Ek gelir", icon: "coins", color: "teal" },
+    { key: "yemek-karti", name: "Yemek kartı yüklemesi", icon: "utensils", color: "lime" },
+    { key: "kira-geliri", name: "Kira geliri", icon: "house", color: "blue" },
+    { key: "getiri", name: "Faiz ve getiri", icon: "trending-up", color: "indigo" },
+    { key: "iade", name: "İade", icon: "undo", color: "sky" },
+    { key: "hediye-gelir", name: "Hediye", icon: "gift", color: "pink" },
+    { key: "diger-gelir", name: "Diğer", icon: "circle-ellipsis", color: "slate" },
+  ],
+};

src/features/categories/service.int.test.ts

@@ -0,0 +1,159 @@
+import { Types } from "mongoose";
+import { afterAll, beforeAll, describe, expect, it } from "vitest";
+import { CategoryModel } from "@/models/category";
+import { setupSeededDb, teardownDb } from "@/test/seeded-db";
+import {
+  createCategory,
+  installDefaultCategories,
+  listCategories,
+  setCategoryArchived,
+  updateCategory,
+} from "./service";
+
+let ids: Awaited<ReturnType<typeof setupSeededDb>>;
+let cakir = "";
+let annemler = "";
+
+beforeAll(async () => {
+  ids = await setupSeededDb();
+  cakir = ids.household("Çakır Ailesi");
+  annemler = ids.household("Annemler");
+});
+afterAll(teardownDb);
+
+const byKey = (key: string, householdId = cakir) =>
+  CategoryModel.findOne({ householdId, defaultKey: key })
+    .lean()
+    .then((c) => String(c!._id));
+const form = (over: Partial<Parameters<typeof createCategory>[2]> = {}) => ({
+  kind: "expense" as const,
+  name: "Test",
+  parentId: null,
+  icon: "tag" as const,
+  color: "blue" as const,
+  ...over,
+});
+
+describe("varsayılan kategoriler", () => {
+  it("tekrar yüklemede kopya oluşmaz", async () => {
+    const before = await CategoryModel.countDocuments({ householdId: cakir });
+    const added = await installDefaultCategories(
+      new Types.ObjectId(cakir),
+      new Types.ObjectId(ids.user("admin")),
+    );
+    expect(added).toBe(0);
+    expect(await CategoryModel.countDocuments({ householdId: cakir })).toBe(before);
+  });
+
+  it("alt kategoriler doğru ancestors zinciriyle yüklenir", async () => {
+    const elektrik = await CategoryModel.findOne({
+      householdId: cakir,
+      defaultKey: "faturalar.elektrik",
+    }).lean();
+    const faturalar = await byKey("faturalar");
+    expect(elektrik?.ancestors.map(String)).toEqual([faturalar]);
+  });
+});
+
+describe("izolasyon ve roller", () => {
+  it("başka hanenin kategorilerini okuyamaz ve değiştiremez", async () => {
+    expect(await listCategories(ids.user("fatma"), cakir)).toBeNull();
+    const kira = await byKey("kira");
+    // fatma kendi hanesinin kimliğiyle, Çakır'ın kategorisini hedefler → bulunamaz.
+    const r = await updateCategory(
+      ids.user("fatma"),
+      annemler,
+      kira,
+      form({ name: "Ele geçirildi" }),
+    );
+    expect(r.ok).toBe(false);
+    expect((await CategoryModel.findById(kira).lean())?.name).toBe("Kira");
+    const r2 = await setCategoryArchived(ids.user("fatma"), annemler, kira, true);
+    expect(r2.ok).toBe(false);
+  });
+
+  it("izleyici ekleyemez, üye ekler", async () => {
+    expect((await createCategory(ids.user("zeynep"), cakir, form({ name: "Harçlık" }))).ok).toBe(
+      false,
+    );
+    expect((await createCategory(ids.user("emre"), cakir, form({ name: "Harçlık" }))).ok).toBe(
+      true,
+    );
+  });
+
+  it("başka hanenin kategorisini üst kategori yapamaz", async () => {
+    const annemlerMarket = await byKey("market", annemler);
+    const r = await createCategory(
+      ids.user("ayse"),
+      cakir,
+      form({ name: "Sızma", parentId: annemlerMarket }),
+    );
+    expect(r.ok).toBe(false);
+  });
+});
+
+describe("ağaç kuralları", () => {
+  it("aynı düzeyde aynı ad (Türkçe normalize) reddedilir", async () => {
+    const r = await createCategory(ids.user("ayse"), cakir, form({ name: "  KİRA " }));
+    expect(r.ok).toBe(false);
+    // farklı düzeyde aynı ad serbest
+    const market = await byKey("market");
+    expect(
+      (await createCategory(ids.user("ayse"), cakir, form({ name: "Kira", parentId: market }))).ok,
+    ).toBe(true);
+  });
+
+  it("taşıma alt ağacın ancestors alanlarını günceller", async () => {
+    const ulasim = await byKey("ulasim");
+    const yakit = await byKey("ulasim.yakit");
+    const created = await createCategory(
+      ids.user("ayse"),
+      cakir,
+      form({ name: "LPG", parentId: yakit }),
+    );
+    const lpg = created.ok ? created.data.id : "";
+    const ev = await byKey("ev");
+    // Yakıt'ı (alt kategorisi LPG ile) "Ev ve mobilya" altına taşı.
+    const r = await updateCategory(
+      ids.user("ayse"),
+      cakir,
+      yakit,
+      form({ name: "Yakıt", parentId: ev, icon: "fuel" }),
+    );
+    expect(r.ok).toBe(true);
+    expect((await CategoryModel.findById(yakit).lean())?.ancestors.map(String)).toEqual([ev]);
+    expect((await CategoryModel.findById(lpg).lean())?.ancestors.map(String)).toEqual([ev, yakit]);
+    expect((await CategoryModel.findById(yakit).lean())?.parentId?.toString()).not.toBe(ulasim);
+  });
+
+  it("döngü ve tür uyuşmazlığı reddedilir", async () => {
+    const market = await byKey("market");
+    const gida = await byKey("market.gida");
+    expect(
+      (
+        await updateCategory(
+          ids.user("ayse"),
+          cakir,
+          market,
+          form({ name: "Market", parentId: gida }),
+        )
+      ).ok,
+    ).toBe(false);
+    const maas = await byKey("maas");
+    expect(
+      (await updateCategory(ids.user("ayse"), cakir, gida, form({ name: "Gıda", parentId: maas })))
+        .ok,
+    ).toBe(false);
+  });
+
+  it("arşivleme alt ağaçla birlikte yapılır; üstü arşivliyken alt kategori geri alınamaz", async () => {
+    const saglik = await byKey("saglik");
+    const ilac = await byKey("saglik.ilac");
+    expect((await setCategoryArchived(ids.user("emre"), cakir, saglik, true)).ok).toBe(true);
+    const active = (await listCategories(ids.user("emre"), cakir))!.map((c) => c.id);
+    expect(active).not.toContain(saglik);
+    expect(active).not.toContain(ilac);
+    expect((await setCategoryArchived(ids.user("emre"), cakir, ilac, false)).ok).toBe(false);
+    expect((await setCategoryArchived(ids.user("emre"), cakir, saglik, false)).ok).toBe(true);
+  });
+});

src/features/categories/service.ts

@@ -0,0 +1,331 @@
+import "server-only";
+import { Types, type ClientSession } from "mongoose";
+import { resolveMembership } from "@/features/households/service";
+import { tr } from "@/i18n/tr";
+import { fail, ok, type ActionResult } from "@/lib/action-result";
+import { writeAudit } from "@/lib/audit";
+import { connectMongoose } from "@/lib/db/mongoose";
+import { toObjectId } from "@/lib/object-id";
+import { CategoryModel } from "@/models/category";
+import type { IconKey, Swatch } from "@/shared/appearance";
+import type { CategoryForm, CategoryKind } from "@/shared/schemas/category";
+import { foldTr } from "@/shared/search";
+import { DEFAULT_CATEGORIES } from "./defaults";
+import {
+  checkCreate,
+  checkMove,
+  descendantIds,
+  type FlatCategory,
+  type MoveViolation,
+} from "./tree";
+
+/**
+ * Kategori servisi. Okuma: viewer; yazma: member. Hane kapsamı her fonksiyonda doğrulanır.
+ * Silme yoktur: arşivleme (alt ağaçla birlikte). İşlemler arşivli kategoriyi göstermeye devam eder.
+ */
+
+const t = tr.categories;
+
+export type CategoryView = FlatCategory & { icon: IconKey; color: Swatch; isDefault: boolean };
+
+type Lean = {
+  _id: Types.ObjectId;
+  kind: CategoryKind;
+  name: string;
+  parentId: Types.ObjectId | null;
+  order: number;
+  archivedAt: Date | null;
+  icon: string;
+  color: string;
+  defaultKey: string | null;
+  ancestors: Types.ObjectId[];
+};
+
+const toView = (c: Lean): CategoryView => ({
+  id: String(c._id),
+  kind: c.kind,
+  name: c.name,
+  parentId: c.parentId ? String(c.parentId) : null,
+  order: c.order,
+  archived: Boolean(c.archivedAt),
+  icon: c.icon as IconKey,
+  color: c.color as Swatch,
+  isDefault: Boolean(c.defaultKey),
+});
+
+const violationMessage = (v: MoveViolation) => t.violations[v];
+
+export async function listCategories(
+  userId: string,
+  householdId: string,
+  opts: { kind?: CategoryKind; includeArchived?: boolean } = {},
+): Promise<CategoryView[] | null> {
+  const m = await resolveMembership(userId, householdId, "viewer");
+  if (!m) return null;
+  const filter: Record<string, unknown> = { householdId: m.householdId };
+  if (opts.kind) filter.kind = opts.kind;
+  if (!opts.includeArchived) filter.archivedAt = null;
+  const rows = await CategoryModel.find(filter).lean<Lean[]>();
+  return rows.map(toView);
+}
+
+async function loadKind(householdId: Types.ObjectId, kind: CategoryKind, session?: ClientSession) {
+  return CategoryModel.find({ householdId, kind })
+    .session(session ?? null)
+    .lean<Lean[]>();
+}
+
+function hasSiblingNamed(all: Lean[], parentId: string | null, name: string, exceptId?: string) {
+  const key = foldTr(name);
+  return all.some(
+    (c) =>
+      !c.archivedAt &&
+      String(c._id) !== exceptId &&
+      (c.parentId ? String(c.parentId) : null) === parentId &&
+      foldTr(c.name) === key,
+  );
+}
+
+/**
+ * Varsayılan seti yükler (idempotent: defaultKey'e göre). Yeni hane oluşturulurken aynı
+ * transaction içinde (session) ya da migration/seed'den çağrılır. Eklenen kategori sayısını döner.
+ */
+export async function installDefaultCategories(
+  householdId: Types.ObjectId,
+  actor: Types.ObjectId,
+  session?: ClientSession,
+): Promise<number> {
+  await connectMongoose();
+  let inserted = 0;
+  const upsert = async (
+    kind: CategoryKind,
+    def: { key: string; name: string; icon: string; color: string },
+    order: number,
+    parent: { _id: Types.ObjectId; ancestors: Types.ObjectId[] } | null,
+  ) => {
+    const res = await CategoryModel.findOneAndUpdate(
+      { householdId, defaultKey: def.key },
+      {
+        $setOnInsert: {
+          householdId,
+          kind,
+          name: def.name,
+          nameKey: foldTr(def.name),
+          parentId: parent?._id ?? null,
+          ancestors: parent ? [...parent.ancestors, parent._id] : [],
+          icon: def.icon,
+          color: def.color,
+          order,
+          defaultKey: def.key,
+          createdBy: actor,
+          updatedBy: actor,
+        },
+      },
+      { upsert: true, returnDocument: "after", includeResultMetadata: true, session },
+    );
+    if (!res.lastErrorObject?.updatedExisting) inserted++;
+    return res.value!;
+  };
+
+  for (const kind of ["expense", "income"] as const) {
+    for (const [i, def] of DEFAULT_CATEGORIES[kind].entries()) {
+      const parent = await upsert(kind, def, i, null);
+      for (const [j, child] of (def.children ?? []).entries()) {
+        await upsert(kind, child, j, { _id: parent._id, ancestors: parent.ancestors });
+      }
+    }
+  }
+  return inserted;
+}
+
+export async function createCategory(
+  actorId: string,
+  householdId: string,
+  input: CategoryForm,
+): Promise<ActionResult<{ id: string }>> {
+  const m = await resolveMembership(actorId, householdId, "member");
+  if (!m) return fail(tr.common.unauthorized);
+  const all = await loadKind(m.householdId, input.kind);
+  const violation = checkCreate(all.map(toView), input.kind, input.parentId);
+  if (violation)
+    return fail(violationMessage(violation), { parentId: violationMessage(violation) });
+  if (hasSiblingNamed(all, input.parentId, input.name))
+    return fail(t.duplicate, { name: t.duplicate });
+
+  const parent = input.parentId ? all.find((c) => String(c._id) === input.parentId) : null;
+  const siblings = all.filter((c) => (c.parentId ? String(c.parentId) : null) === input.parentId);
+  const actor = new Types.ObjectId(actorId);
+  const doc = await CategoryModel.create({
+    householdId: m.householdId,
+    kind: input.kind,
+    name: input.name,
+    nameKey: foldTr(input.name),
+    parentId: parent?._id ?? null,
+    ancestors: parent ? [...parent.ancestors, parent._id] : [],
+    icon: input.icon,
+    color: input.color,
+    order: siblings.length ? Math.max(...siblings.map((s) => s.order)) + 1 : 0,
+    createdBy: actor,
+    updatedBy: actor,
+  });
+  return ok({ id: String(doc._id) });
+}
+
+async function loadOne(householdId: Types.ObjectId, categoryId: string) {
+  const id = toObjectId(categoryId);
+  if (!id) return null;
+  // householdId filtresi: başka hanenin kategorisi asla bulunmaz.
+  return CategoryModel.findOne({ _id: id, householdId }).lean<Lean>();
+}
+
+/** Ad, ikon, renk ve (değiştiyse) üst kategori. Taşıma alt ağaçla birlikte transaction'da. */
+export async function updateCategory(
+  actorId: string,
+  householdId: string,
+  categoryId: string,
+  input: CategoryForm,
+): Promise<ActionResult> {
+  const m = await resolveMembership(actorId, householdId, "member");
+  if (!m) return fail(tr.common.unauthorized);
+  const current = await loadOne(m.householdId, categoryId);
+  if (!current || current.kind !== input.kind) return fail(tr.common.notFound);
+  const all = await loadKind(m.householdId, current.kind);
+  const currentParent = current.parentId ? String(current.parentId) : null;
+  const moving = currentParent !== input.parentId;
+
+  if (moving) {
+    const violation = checkMove(all.map(toView), categoryId, input.parentId);
+    if (violation)
+      return fail(violationMessage(violation), { parentId: violationMessage(violation) });
+  }
+  if (hasSiblingNamed(all, input.parentId, input.name, categoryId))
+    return fail(t.duplicate, { name: t.duplicate });
+
+  const actor = new Types.ObjectId(actorId);
+  const mongoose = await connectMongoose();
+  await mongoose.connection.transaction(async (session) => {
+    const set: Record<string, unknown> = {
+      name: input.name,
+      nameKey: foldTr(input.name),
+      icon: input.icon,
+      color: input.color,
+      updatedBy: actor,
+    };
+    if (moving) {
+      const parent = input.parentId ? all.find((c) => String(c._id) === input.parentId)! : null;
+      const newAncestors = parent ? [...parent.ancestors, parent._id] : [];
+      const siblings = all.filter(
+        (c) => (c.parentId ? String(c.parentId) : null) === input.parentId,
+      );
+      Object.assign(set, {
+        parentId: parent?._id ?? null,
+        ancestors: newAncestors,
+        order: siblings.length ? Math.max(...siblings.map((s) => s.order)) + 1 : 0,
+      });
+      // Alt ağaç: yeni üst zincir + (taşınan düğüm) + düğümün altındaki eski yol.
+      for (const d of all.filter((c) => c.ancestors.some((a) => a.equals(current._id)))) {
+        const idx = d.ancestors.findIndex((a) => a.equals(current._id));
+        await CategoryModel.updateOne(
+          { _id: d._id, householdId: m.householdId },
+          { $set: { ancestors: [...newAncestors, current._id, ...d.ancestors.slice(idx + 1)] } },
+          { session },
+        );
+      }
+      await writeAudit(
+        {
+          action: "category.move",
+          actorId: actor,
+          householdId: m.householdId,
+          targetType: "category",
+          targetId: categoryId,
+          diff: { parentId: { from: currentParent, to: input.parentId } },
+        },
+        session,
+      );
+    }
+    await CategoryModel.updateOne(
+      { _id: current._id, householdId: m.householdId },
+      { $set: set },
+      { session },
+    );
+  });
+  return ok(undefined);
+}
+
+/** Kardeşler arasında bir yukarı/aşağı taşır. */
+export async function reorderCategory(
+  actorId: string,
+  householdId: string,
+  categoryId: string,
+  direction: "up" | "down",
+): Promise<ActionResult> {
+  const m = await resolveMembership(actorId, householdId, "member");
+  if (!m) return fail(tr.common.unauthorized);
+  const current = await loadOne(m.householdId, categoryId);
+  if (!current) return fail(tr.common.notFound);
+  const siblings = (await loadKind(m.householdId, current.kind))
+    .filter((c) => !c.archivedAt && String(c.parentId ?? "") === String(current.parentId ?? ""))
+    .sort((a, b) => a.order - b.order || a.name.localeCompare(b.name, "tr"));
+  const i = siblings.findIndex((c) => c._id.equals(current._id));
+  const j = direction === "up" ? i - 1 : i + 1;
+  if (i < 0 || j < 0 || j >= siblings.length) return ok(undefined);
+  [siblings[i], siblings[j]] = [siblings[j]!, siblings[i]!];
+  await CategoryModel.bulkWrite(
+    siblings.map((c, order) => ({
+      updateOne: {
+        filter: { _id: c._id, householdId: m.householdId },
+        update: { $set: { order } },
+      },
+    })),
+  );
+  return ok(undefined);
+}
+
+/** Arşivler (alt kategorilerle birlikte) veya arşivden çıkarır (üstü aktif olmalı). */
+export async function setCategoryArchived(
+  actorId: string,
+  householdId: string,
+  categoryId: string,
+  archived: boolean,
+): Promise<ActionResult> {
+  const m = await resolveMembership(actorId, householdId, "member");
+  if (!m) return fail(tr.common.unauthorized);
+  const current = await loadOne(m.householdId, categoryId);
+  if (!current) return fail(tr.common.notFound);
+  const all = await loadKind(m.householdId, current.kind);
+
+  if (!archived && current.parentId) {
+    const parent = all.find((c) => c._id.equals(current.parentId!));
+    if (parent?.archivedAt) return fail(t.violations.parentArchived);
+  }
+  if (
+    !archived &&
+    hasSiblingNamed(
+      all,
+      current.parentId ? String(current.parentId) : null,
+      current.name,
+      categoryId,
+    )
+  ) {
+    return fail(t.duplicate);
+  }
+
+  const ids = [
+    current._id,
+    ...descendantIds(all.map(toView), categoryId).map((id) => new Types.ObjectId(id)),
+  ];
+  const actor = new Types.ObjectId(actorId);
+  await CategoryModel.updateMany(
+    { _id: { $in: ids }, householdId: m.householdId },
+    { $set: { archivedAt: archived ? new Date() : null, updatedBy: actor } },
+  );
+  await writeAudit({
+    action: archived ? "category.archive" : "category.unarchive",
+    actorId: actor,
+    householdId: m.householdId,
+    targetType: "category",
+    targetId: categoryId,
+    diff: { name: current.name, affected: ids.length },
+  });
+  return ok(undefined);
+}

src/features/categories/tree.test.ts

@@ -0,0 +1,121 @@
+import { describe, expect, it } from "vitest";
+import {
+  ancestorIds,
+  buildTree,
+  checkCreate,
+  checkMove,
+  descendantIds,
+  rollupTotals,
+  toOptions,
+  type FlatCategory,
+} from "./tree";
+
+const c = (
+  id: string,
+  name: string,
+  parentId: string | null,
+  order = 0,
+  kind: "expense" | "income" = "expense",
+): FlatCategory => ({
+  id,
+  kind,
+  name,
+  parentId,
+  order,
+  archived: false,
+});
+
+const items: FlatCategory[] = [
+  c("fat", "Faturalar", null, 1),
+  c("elk", "Elektrik", "fat", 0),
+  c("su", "Su", "fat", 1),
+  c("mar", "Market", null, 0),
+  c("gida", "Gıda", "mar", 0),
+  c("meyve", "Meyve", "gida", 0),
+  c("maas", "Maaş", null, 0, "income"),
+];
+
+describe("buildTree / toOptions", () => {
+  it("sıra ve derinlikle ağaç kurar, yol etiketleri üretir", () => {
+    const tree = buildTree(items.filter((i) => i.kind === "expense"));
+    expect(tree.map((n) => n.name)).toEqual(["Market", "Faturalar"]);
+    expect(toOptions(tree).map((o) => [o.path, o.depth])).toEqual([
+      ["Market", 0],
+      ["Market › Gıda", 1],
+      ["Market › Gıda › Meyve", 2],
+      ["Faturalar", 0],
+      ["Faturalar › Elektrik", 1],
+      ["Faturalar › Su", 1],
+    ]);
+  });
+
+  it("arşivlenenleri varsayılan olarak seçeneklere koymaz", () => {
+    const tree = buildTree([c("a", "A", null), { ...c("b", "B", "a"), archived: true }]);
+    expect(toOptions(tree).map((o) => o.id)).toEqual(["a"]);
+    expect(toOptions(tree, { includeArchived: true }).map((o) => o.id)).toEqual(["a", "b"]);
+  });
+
+  it("üstü olmayan düğümü köke alır, döngüde takılmaz", () => {
+    const loop = [c("x", "X", "y"), c("y", "Y", "x"), c("z", "Z", "yok")];
+    expect(() => buildTree(loop)).not.toThrow();
+    expect(buildTree(loop).map((n) => n.id)).toContain("z");
+  });
+});
+
+describe("ancestorIds / descendantIds", () => {
+  it("üst ve alt kategorileri bulur", () => {
+    expect(ancestorIds(items, "meyve")).toEqual(["mar", "gida"]);
+    expect(descendantIds(items, "mar").sort()).toEqual(["gida", "meyve"]);
+    expect(descendantIds(items, "elk")).toEqual([]);
+  });
+});
+
+describe("checkMove", () => {
+  it("kendine, alt kategorisine ve farklı türe taşımayı reddeder", () => {
+    expect(checkMove(items, "mar", "mar")).toBe("self");
+    expect(checkMove(items, "mar", "meyve")).toBe("descendant");
+    expect(checkMove(items, "elk", "maas")).toBe("kind");
+    expect(checkMove(items, "elk", "yok")).toBe("parentNotFound");
+  });
+
+  it("geçerli taşımaya ve köke taşımaya izin verir", () => {
+    expect(checkMove(items, "su", "mar")).toBeNull();
+    expect(checkMove(items, "gida", null)).toBeNull();
+  });
+
+  it("derinlik sınırını uygular (en fazla 5 seviye: derinlik 0–4)", () => {
+    const deep = [
+      c("1", "1", null),
+      c("2", "2", "1"),
+      c("3", "3", "2"),
+      c("4", "4", "3"),
+      c("5", "5", "4"),
+      c("x", "X", null),
+      c("y", "Y", "x"),
+    ];
+    expect(checkCreate(deep, "expense", "4")).toBeNull(); // yeni düğüm derinlik 4
+    expect(checkCreate(deep, "expense", "5")).toBe("depth"); // derinlik 5
+    expect(checkMove(deep, "y", "4")).toBeNull();
+    expect(checkMove(deep, "y", "5")).toBe("depth");
+    expect(checkMove(deep, "x", "4")).toBe("depth"); // x derinlik 4, alt kategorisi y derinlik 5
+    expect(checkCreate(deep, "income", "3")).toBe("kind");
+  });
+});
+
+describe("rollupTotals", () => {
+  it("alt kategori tutarlarını üst kategorilere toplar", () => {
+    const totals = rollupTotals(
+      items,
+      new Map([
+        ["meyve", 300],
+        ["gida", 500],
+        ["elk", 1000],
+        ["su", 250],
+      ]),
+    );
+    expect(totals.get("mar")).toBe(800);
+    expect(totals.get("gida")).toBe(800);
+    expect(totals.get("fat")).toBe(1250);
+    expect(totals.get("maas") ?? 0).toBe(0);
+  });
+});

src/features/categories/tree.ts

@@ -0,0 +1,163 @@
+import type { CategoryKind } from "@/shared/schemas/category";
+import { compareTr } from "@/shared/search";
+
+/**
+ * Kategori ağacı saf fonksiyonları (framework'ten bağımsız, birim testli).
+ * Derinlik pratikte 3 seviye; güvenlik için en fazla MAX_DEPTH seviye.
+ */
+export const MAX_DEPTH = 5;
+
+export type FlatCategory = {
+  id: string;
+  kind: CategoryKind;
+  name: string;
+  parentId: string | null;
+  order: number;
+  archived: boolean;
+};
+
+export type CategoryNode<T extends FlatCategory = FlatCategory> = T & {
+  depth: number;
+  children: CategoryNode<T>[];
+};
+
+const bySortOrder = (a: FlatCategory, b: FlatCategory) =>
+  a.order - b.order || compareTr(a.name, b.name);
+
+/** Düz listeden ağaç kurar. Üstü bulunamayan (veya döngülü) düğümler köke alınır. */
+export function buildTree<T extends FlatCategory>(items: readonly T[]): CategoryNode<T>[] {
+  const nodes = new Map(
+    items.map((c) => [c.id, { ...c, depth: 0, children: [] as CategoryNode<T>[] }]),
+  );
+  const roots: CategoryNode<T>[] = [];
+  for (const node of nodes.values()) {
+    const parent = node.parentId ? nodes.get(node.parentId) : undefined;
+    if (parent && parent !== node) parent.children.push(node);
+    else roots.push(node);
+  }
+  const visit = (list: CategoryNode<T>[], depth: number, seen: Set<string>) => {
+    list.sort(bySortOrder);
+    for (const n of list) {
+      if (seen.has(n.id)) continue;
+      seen.add(n.id);
+      n.depth = depth;
+      visit(n.children, depth + 1, seen);
+    }
+  };
+  visit(roots, 0, new Set());
+  return roots;
+}
+
+export type CategoryOption = {
+  id: string;
+  label: string;
+  path: string;
+  depth: number;
+  kind: CategoryKind;
+};
+
+/** Seçim listesi (işlem formları): derinlik sırasıyla, "Faturalar › Elektrik" yoluyla. */
+export function toOptions<T extends FlatCategory>(
+  tree: CategoryNode<T>[],
+  { includeArchived = false } = {},
+): CategoryOption[] {
+  const out: CategoryOption[] = [];
+  const walk = (list: CategoryNode<T>[], prefix: string[]) => {
+    for (const n of list) {
+      if (n.archived && !includeArchived) continue;
+      const path = [...prefix, n.name];
+      out.push({ id: n.id, label: n.name, path: path.join(" › "), depth: n.depth, kind: n.kind });
+      walk(n.children, path);
+    }
+  };
+  walk(tree, []);
+  return out;
+}
+
+/** `id`'nin tüm alt kategorileri (kendisi hariç). */
+export function descendantIds(items: readonly FlatCategory[], id: string): string[] {
+  const children = new Map<string, string[]>();
+  for (const c of items)
+    if (c.parentId) children.set(c.parentId, [...(children.get(c.parentId) ?? []), c.id]);
+  const out: string[] = [];
+  const stack = [...(children.get(id) ?? [])];
+  while (stack.length) {
+    const next = stack.pop()!;
+    if (out.includes(next)) continue;
+    out.push(next);
+    stack.push(...(children.get(next) ?? []));
+  }
+  return out;
+}
+
+/** Kökten `id`'ye kadar üst kategori kimlikleri (id hariç). */
+export function ancestorIds(items: readonly FlatCategory[], id: string): string[] {
+  const byId = new Map(items.map((c) => [c.id, c]));
+  const out: string[] = [];
+  let cur = byId.get(id)?.parentId ?? null;
+  while (cur && !out.includes(cur)) {
+    out.unshift(cur);
+    cur = byId.get(cur)?.parentId ?? null;
+  }
+  return out;
+}
+
+/** Alt ağacın yüksekliği (yaprak = 0). */
+function subtreeHeight(items: readonly FlatCategory[], id: string): number {
+  const kids = items.filter((c) => c.parentId === id);
+  return kids.length ? 1 + Math.max(...kids.map((k) => subtreeHeight(items, k.id))) : 0;
+}
+
+export type MoveViolation =
+  "self" | "descendant" | "kind" | "depth" | "parentNotFound" | "parentArchived";
+
+/** `id` kategorisi `newParentId` altına (null = kök) taşınabilir mi? */
+export function checkMove(
+  items: readonly FlatCategory[],
+  id: string,
+  newParentId: string | null,
+): MoveViolation | null {
+  if (newParentId === null) return null;
+  if (newParentId === id) return "self";
+  const parent = items.find((c) => c.id === newParentId);
+  const self = items.find((c) => c.id === id);
+  if (!parent || !self) return "parentNotFound";
+  if (parent.kind !== self.kind) return "kind";
+  if (parent.archived) return "parentArchived";
+  if (descendantIds(items, id).includes(newParentId)) return "descendant";
+  const newDepth = ancestorIds(items, newParentId).length + 1;
+  if (newDepth + subtreeHeight(items, id) >= MAX_DEPTH) return "depth";
+  return null;
+}
+
+/** Yeni kategori `parentId` altına eklenebilir mi? */
+export function checkCreate(
+  items: readonly FlatCategory[],
+  kind: CategoryKind,
+  parentId: string | null,
+): MoveViolation | null {
+  if (!parentId) return null;
+  const parent = items.find((c) => c.id === parentId);
+  if (!parent) return "parentNotFound";
+  if (parent.kind !== kind) return "kind";
+  if (parent.archived) return "parentArchived";
+  if (ancestorIds(items, parentId).length + 1 >= MAX_DEPTH) return "depth";
+  return null;
+}
+
+/**
+ * Kategori bazlı tutarları üst kategorilere toplar (raporlar ve bütçe için):
+ * her kategori kendi tutarı + tüm alt kategorilerinin tutarı.
+ */
+export function rollupTotals(
+  items: readonly FlatCategory[],
+  totals: ReadonlyMap<string, number>,
+): Map<string, number> {
+  const out = new Map<string, number>();
+  for (const c of items) {
+    const own = totals.get(c.id) ?? 0;
+    for (const target of [c.id, ...ancestorIds(items, c.id)])
+      out.set(target, (out.get(target) ?? 0) + own);
+  }
+  return out;
+}

src/features/households/service.ts

@@ -6,6 +6,7 @@ import { diffFields, writeAudit } from "@/lib/audit";
 import { getDb } from "@/lib/db/mongo";
 import { connectMongoose } from "@/lib/db/mongoose";
 import { toObjectId } from "@/lib/object-id";
+import { installDefaultCategories } from "@/features/categories/service";
 import { HouseholdModel } from "@/models/household";
 import { HouseholdMemberModel } from "@/models/household-member";
 import type { HouseholdSettings } from "@/shared/schemas/household";
@@ -321,7 +322,8 @@ export async function adminCreateHousehold(
       },
       session,
     );
-    // FAZ 6: varsayılan Türkçe kategori seti bu transaction içinde yüklenecek.
+    // Varsayılan Türkçe kategori seti aynı transaction'da (Bölüm 6.2).
+    await installDefaultCategories(household!._id, actor, session);
   });
   return ok({ id: createdId });
 }

src/features/transactions/actions.ts

@@ -0,0 +1,136 @@
+"use server";
+
+import { revalidatePath } from "next/cache";
+import { z } from "zod";
+import { tr } from "@/i18n/tr";
+import { fail, ok, type ActionResult } from "@/lib/action-result";
+import { getHouseholdActionContext } from "@/lib/dal";
+import { reconcileSchema } from "@/shared/schemas/reconciliation";
+import { transactionFormSchema } from "@/shared/schemas/transaction";
+import {
+  createTransaction,
+  getTransaction,
+  getTransactionFormOptions,
+  searchPayees,
+  setTransactionDeleted,
+  updateTransaction,
+  type PayeeSuggestion,
+  type TransactionDetail,
+  type TransactionFormOptions,
+} from "./service";
+import { previewReconciliation, reconcileAccount, type ReconcilePreview } from "./statement";
+
+const idSchema = z.string().regex(/^[a-f0-9]{24}$/i);
+
+/** zod hatalarını alan bazlı mesajlara çevirir ("splits.1.amount" gibi yollar korunur). */
+function fieldErrors(error: z.ZodError) {
+  const out: Record<string, string> = {};
+  for (const issue of error.issues) {
+    const key = issue.path.join(".");
+    if (key && !out[key]) out[key] = issue.message;
+  }
+  return out;
+}
+
+function revalidate() {
+  // Bakiye, liste ve (ileride) dashboard aynı veriden beslenir.
+  revalidatePath("/", "layout");
+}
+
+export async function createTransactionAction(
+  input: unknown,
+): Promise<ActionResult<{ id: string }>> {
+  const ctx = await getHouseholdActionContext("member");
+  if (!ctx) return fail(tr.common.unauthorized);
+  const parsed = transactionFormSchema.safeParse(input);
+  if (!parsed.success) return fail(tr.adminUsers.errors.checkFields, fieldErrors(parsed.error));
+  const result = await createTransaction(ctx.user.id, ctx.household.id, parsed.data);
+  if (result.ok) revalidate();
+  return result;
+}
+
+export async function updateTransactionAction(
+  transactionId: unknown,
+  input: unknown,
+): Promise<ActionResult> {
+  const ctx = await getHouseholdActionContext("member");
+  if (!ctx) return fail(tr.common.unauthorized);
+  const id = idSchema.safeParse(transactionId);
+  if (!id.success) return fail(tr.common.notFound);
+  const parsed = transactionFormSchema.safeParse(input);
+  if (!parsed.success) return fail(tr.adminUsers.errors.checkFields, fieldErrors(parsed.error));
+  const result = await updateTransaction(ctx.user.id, ctx.household.id, id.data, parsed.data);
+  if (result.ok) revalidate();
+  return result;
+}
+
+export async function setTransactionDeletedAction(
+  transactionId: unknown,
+  deleted: unknown,
+): Promise<ActionResult> {
+  const ctx = await getHouseholdActionContext("member");
+  if (!ctx) return fail(tr.common.unauthorized);
+  const id = idSchema.safeParse(transactionId);
+  const d = z.boolean().safeParse(deleted);
+  if (!id.success || !d.success) return fail(tr.common.genericError);
+  const result = await setTransactionDeleted(ctx.user.id, ctx.household.id, id.data, d.data);
+  if (result.ok) revalidate();
+  return result;
+}
+
+/** Form açılırken: yazılabilir hesaplar ve kategoriler (hızlı ekle her ekrandan çağırır). */
+export async function getTransactionFormOptionsAction(): Promise<
+  ActionResult<TransactionFormOptions>
+> {
+  const ctx = await getHouseholdActionContext("member");
+  if (!ctx) return fail(tr.common.unauthorized);
+  const options = await getTransactionFormOptions(ctx.user.id, ctx.household.id);
+  return options ? ok(options) : fail(tr.common.unauthorized);
+}
+
+export async function getTransactionAction(
+  transactionId: unknown,
+): Promise<ActionResult<TransactionDetail>> {
+  const ctx = await getHouseholdActionContext("viewer");
+  if (!ctx) return fail(tr.common.unauthorized);
+  const id = idSchema.safeParse(transactionId);
+  if (!id.success) return fail(tr.common.notFound);
+  const detail = await getTransaction(ctx.user.id, ctx.household.id, id.data);
+  return detail ? ok(detail) : fail(tr.common.notFound);
+}
+
+export async function searchPayeesAction(query: unknown): Promise<PayeeSuggestion[]> {
+  const ctx = await getHouseholdActionContext("member");
+  const q = z.string().max(80).safeParse(query);
+  if (!ctx || !q.success) return [];
+  return searchPayees(ctx.user.id, ctx.household.id, q.data);
+}
+
+/** Mutabakat önizlemesi: ekstre bakiyesi ile uygulama bakiyesi arasındaki fark. */
+export async function previewReconciliationAction(
+  accountId: unknown,
+  input: unknown,
+): Promise<ActionResult<ReconcilePreview>> {
+  const ctx = await getHouseholdActionContext("member");
+  if (!ctx) return fail(tr.common.unauthorized);
+  const id = idSchema.safeParse(accountId);
+  if (!id.success) return fail(tr.common.notFound);
+  const parsed = reconcileSchema.safeParse(input);
+  if (!parsed.success) return fail(tr.adminUsers.errors.checkFields, fieldErrors(parsed.error));
+  return previewReconciliation(ctx.user.id, ctx.household.id, id.data, parsed.data);
+}
+
+export async function reconcileAccountAction(
+  accountId: unknown,
+  input: unknown,
+): Promise<ActionResult<{ adjustmentId: string | null; markedCount: number }>> {
+  const ctx = await getHouseholdActionContext("member");
+  if (!ctx) return fail(tr.common.unauthorized);
+  const id = idSchema.safeParse(accountId);
+  if (!id.success) return fail(tr.common.notFound);
+  const parsed = reconcileSchema.safeParse(input);
+  if (!parsed.success) return fail(tr.adminUsers.errors.checkFields, fieldErrors(parsed.error));
+  const result = await reconcileAccount(ctx.user.id, ctx.household.id, id.data, parsed.data);
+  if (result.ok) revalidate();
+  return result;
+}

src/features/transactions/components/statement-view.tsx

@@ -0,0 +1,387 @@
+"use client";
+
+import {
+  ArrowLeft,
+  CheckCheck,
+  ChevronLeft,
+  ChevronRight,
+  List,
+  Loader2,
+  Scale,
+} from "lucide-react";
+import Link from "next/link";
+import { useState } from "react";
+import { toast } from "sonner";
+import { MoneyInput } from "@/components/money-input";
+import { PageHeader } from "@/components/page-header";
+import { ResponsiveDialog } from "@/components/responsive-dialog";
+import { Badge } from "@/components/ui/badge";
+import { Button } from "@/components/ui/button";
+import { Card, CardDescription, CardHeader, CardTitle } from "@/components/ui/card";
+import { Checkbox } from "@/components/ui/checkbox";
+import { Field, FieldDescription, FieldError, FieldGroup, FieldLabel } from "@/components/ui/field";
+import { Input } from "@/components/ui/input";
+import { tr } from "@/i18n/tr";
+import { cn } from "@/lib/utils";
+import { todayIstanbul } from "@/shared/dates";
+import { formatDate, formatMoney } from "@/shared/format";
+import { previewReconciliationAction, reconcileAccountAction } from "../actions";
+import type { AccountStatement, ReconcilePreview, StatementRow } from "../statement";
+import { RowIcon, rowSubtitle, rowTitle, useTransactionDetail } from "./transaction-parts";
+
+const t = tr.statement;
+const r = t.reconcile;
+const monthFmt = new Intl.DateTimeFormat("tr-TR", {
+  month: "long",
+  year: "numeric",
+  timeZone: "Europe/Istanbul",
+});
+const monthLabel = (ym: string) => monthFmt.format(new Date(`${ym}-15T12:00:00+03:00`));
+const dateLabel = (ymd: string) => formatDate(new Date(`${ymd}T12:00:00+03:00`));
+
+function SignedMoney({ minor, className }: { minor: number; className?: string }) {
+  return (
+    <span
+      className={cn(
+        "font-semibold whitespace-nowrap tabular-nums",
+        minor > 0 && "text-income",
+        minor < 0 && "text-expense",
+        className,
+      )}
+    >
+      {minor > 0 ? "+" : minor < 0 ? "−" : ""}
+      {formatMoney(Math.abs(minor))}
+    </span>
+  );
+}
+
+export function StatementView({
+  statement: s,
+  canWrite,
+}: {
+  statement: AccountStatement;
+  canWrite: boolean;
+}) {
+  const { openDetail, element: detailElement } = useTransactionDetail(canWrite);
+  const [reconcileOpen, setReconcileOpen] = useState(false);
+  const base = `/hesaplar/${s.account.id}`;
+
+  return (
+    <div className="flex flex-col gap-4">
+      <Button variant="ghost" size="sm" asChild className="-ml-2 w-fit">
+        <Link href="/hesaplar">
+          <ArrowLeft />
+          {t.back}
+        </Link>
+      </Button>
+      <PageHeader
+        title={s.account.name}
+        description={`${tr.accounts.types[s.account.type]} · ${t.current}: ${formatMoney(s.currentBalanceMinor)}`}
+        actions={
+          <>
+            <Button variant="outline" asChild>
+              <Link href={`/islemler?hesap=${s.account.id}`}>
+                <List />
+                <span className="hidden sm:inline">{t.allTransactions}</span>
+              </Link>
+            </Button>
+            {canWrite && s.canReconcile ? (
+              <Button onClick={() => setReconcileOpen(true)}>
+                <Scale />
+                {r.open}
+              </Button>
+            ) : null}
+          </>
+        }
+      />
+
+      <div className="flex items-center justify-between gap-2">
+        <Button variant="outline" size="icon-sm" asChild aria-label={t.prevMonth}>
+          <Link href={`${base}?ay=${s.prevMonth}`}>
+            <ChevronLeft />
+          </Link>
+        </Button>
+        <h2 className="text-base font-medium capitalize">{monthLabel(s.month)}</h2>
+        {s.nextMonth ? (
+          <Button variant="outline" size="icon-sm" asChild aria-label={t.nextMonth}>
+            <Link href={`${base}?ay=${s.nextMonth}`}>
+              <ChevronRight />
+            </Link>
+          </Button>
+        ) : (
+          <Button variant="outline" size="icon-sm" disabled aria-label={t.nextMonth}>
+            <ChevronRight />
+          </Button>
+        )}
+      </div>
+
+      <div className="grid grid-cols-2 gap-3 sm:grid-cols-4">
+        {(
+          [
+            [t.opening, s.openingMinor, false],
+            [t.inflow, s.inflowMinor, true],
+            [t.outflow, -s.outflowMinor, true],
+            [t.closing, s.closingMinor, false],
+          ] as const
+        ).map(([label, value, colored]) => (
+          <Card key={label} size="sm">
+            <CardHeader>
+              <CardDescription>{label}</CardDescription>
+              <CardTitle className="text-base">
+                {colored ? (
+                  <SignedMoney minor={value} />
+                ) : (
+                  <span className="tabular-nums">{formatMoney(value)}</span>
+                )}
+              </CardTitle>
+            </CardHeader>
+          </Card>
+        ))}
+      </div>
+
+      <p className="flex items-center gap-1.5 text-xs text-muted-foreground">
+        <CheckCheck className="size-3.5" aria-hidden />
+        {s.lastReconciliation
+          ? t.lastReconciliation(
+              dateLabel(s.lastReconciliation.date),
+              formatMoney(s.lastReconciliation.statementBalanceMinor),
+            )
+          : t.noReconciliation}
+      </p>
+
+      {s.rows.length === 0 ? (
+        <Card>
+          <CardHeader>
+            <CardDescription>{t.empty}</CardDescription>
+          </CardHeader>
+        </Card>
+      ) : (
+        <ul className="divide-y rounded-xl border bg-card">
+          {s.rows.map((row) => (
+            <li key={row.item.id}>
+              <StatementRowView row={row} onOpen={() => openDetail(row.item.id)} />
+            </li>
+          ))}
+        </ul>
+      )}
+      {s.truncated ? <p className="text-xs text-muted-foreground">{t.truncated}</p> : null}
+
+      {detailElement}
+      <ReconcileDialog
+        open={reconcileOpen}
+        onOpenChange={setReconcileOpen}
+        accountId={s.account.id}
+        isLiability={s.account.isLiability}
+      />
+    </div>
+  );
+}
+
+function StatementRowView({ row, onOpen }: { row: StatementRow; onOpen: () => void }) {
+  const content = (
+    <>
+      <RowIcon item={row.item} />
+      <span className="min-w-0 flex-1">
+        <span className="flex items-center gap-1.5">
+          <span className="truncate font-medium">{rowTitle(row.item)}</span>
+          {row.reconciled ? (
+            <CheckCheck className="size-3.5 shrink-0 text-income" aria-label={t.reconciledHint} />
+          ) : null}
+        </span>
+        <span className="block truncate text-xs text-muted-foreground">
+          {dateLabel(row.item.date)} · {rowSubtitle(row.item)}
+        </span>
+      </span>
+      <span className="flex flex-col items-end">
+        <SignedMoney minor={row.deltaMinor} />
+        <span className="text-xs text-muted-foreground tabular-nums" title={t.balanceAfter}>
+          {formatMoney(row.balanceMinor)}
+        </span>
+      </span>
+    </>
+  );
+  const cls = "flex w-full items-center gap-3 p-3 text-left";
+  // Gizli karşı hesaba dokunan işlemin ayrıntısı açılmaz.
+  return row.restricted ? (
+    <div className={cls}>{content}</div>
+  ) : (
+    <button
+      type="button"
+      onClick={onOpen}
+      className={cn(cls, "outline-none hover:bg-muted/50 focus-visible:bg-muted")}
+    >
+      {content}
+    </button>
+  );
+}
+
+function ReconcileDialog({
+  open,
+  onOpenChange,
+  accountId,
+  isLiability,
+}: {
+  open: boolean;
+  onOpenChange: (open: boolean) => void;
+  accountId: string;
+  isLiability: boolean;
+}) {
+  const [date, setDate] = useState(todayIstanbul);
+  const [balance, setBalance] = useState("");
+  const [preview, setPreview] = useState<ReconcilePreview | null>(null);
+  const [accept, setAccept] = useState(false);
+  const [errors, setErrors] = useState<Record<string, string | undefined>>({});
+  const [pending, setPending] = useState(false);
+
+  function reset(next: boolean) {
+    if (!next) {
+      setPreview(null);
+      setAccept(false);
+      setErrors({});
+      setBalance("");
+      setDate(todayIstanbul());
+    }
+    onOpenChange(next);
+  }
+
+  const input = () => ({
+    statementDate: date,
+    statementBalance: balance,
+    acceptAdjustment: accept,
+  });
+
+  async function check() {
+    setPending(true);
+    const res = await previewReconciliationAction(accountId, input());
+    setPending(false);
+    if (!res.ok) {
+      setErrors({ ...res.fieldErrors, root: res.fieldErrors ? undefined : res.error });
+      return;
+    }
+    setErrors({});
+    setAccept(false);
+    setPreview(res.data);
+  }
+
+  async function confirm() {
+    setPending(true);
+    const res = await reconcileAccountAction(accountId, input());
+    setPending(false);
+    if (!res.ok) {
+      setErrors({ root: res.error });
+      return;
+    }
+    toast.success(
+      res.data.adjustmentId
+        ? r.doneWithAdjustment(res.data.markedCount)
+        : r.done(res.data.markedCount),
+    );
+    reset(false);
+  }
+
+  const diff = preview?.differenceMinor ?? 0;
+  const display = (minor: number) => formatMoney(isLiability ? -minor : minor);
+
+  return (
+    <ResponsiveDialog
+      open={open}
+      onOpenChange={reset}
+      title={r.title}
+      description={r.description}
+      footer={
+        <>
+          <Button variant="outline" type="button" onClick={() => reset(false)}>
+            {tr.common.cancel}
+          </Button>
+          {preview ? (
+            <Button onClick={confirm} disabled={pending || (diff !== 0 && !accept)}>
+              {pending ? <Loader2 className="animate-spin" /> : null}
+              {diff !== 0 ? r.confirmWithAdjustment : r.confirm}
+            </Button>
+          ) : (
+            <Button onClick={check} disabled={pending || !balance.trim()}>
+              {pending ? <Loader2 className="animate-spin" /> : null}
+              {r.check}
+            </Button>
+          )}
+        </>
+      }
+    >
+      <FieldGroup>
+        <Field data-invalid={Boolean(errors.statementDate)}>
+          <FieldLabel htmlFor="rec-date">{r.date}</FieldLabel>
+          <Input
+            id="rec-date"
+            type="date"
+            value={date}
+            max={todayIstanbul()}
+            onChange={(e) => {
+              setDate(e.target.value);
+              setPreview(null);
+            }}
+          />
+          {errors.statementDate ? <FieldError>{errors.statementDate}</FieldError> : null}
+        </Field>
+        <Field data-invalid={Boolean(errors.statementBalance)}>
+          <FieldLabel htmlFor="rec-balance">{isLiability ? r.debt : r.balance}</FieldLabel>
+          <MoneyInput
+            id="rec-balance"
+            value={balance}
+            allowNegative
+            onChange={(v) => {
+              setBalance(v);
+              setPreview(null);
+            }}
+          />
+          <FieldDescription>{isLiability ? r.debtHint : r.balanceHint}</FieldDescription>
+          {errors.statementBalance ? <FieldError>{errors.statementBalance}</FieldError> : null}
+        </Field>
+
+        {preview ? (
+          <div className="flex flex-col gap-3 rounded-xl border p-3" aria-live="polite">
+            <dl className="grid grid-cols-3 gap-2 text-sm">
+              <div>
+                <dt className="text-xs text-muted-foreground">{r.statementBalance}</dt>
+                <dd className="tabular-nums">{display(preview.statementBalanceMinor)}</dd>
+              </div>
+              <div>
+                <dt className="text-xs text-muted-foreground">{r.appBalance}</dt>
+                <dd className="tabular-nums">{display(preview.appBalanceMinor)}</dd>
+              </div>
+              <div>
+                <dt className="text-xs text-muted-foreground">{r.difference}</dt>
+                <dd>
+                  <SignedMoney minor={diff} />
+                </dd>
+              </div>
+            </dl>
+            {diff === 0 ? (
+              <p className="text-sm text-income">{r.matches}</p>
+            ) : (
+              <>
+                <p className="text-sm text-expense">{r.mismatch}</p>
+                <label className="flex items-start gap-2 text-sm">
+                  <Checkbox
+                    checked={accept}
+                    onCheckedChange={(v) => setAccept(v === true)}
+                    className="mt-0.5"
+                  />
+                  <span>
+                    {r.adjustmentOffer(
+                      formatMoney(Math.abs(diff)),
+                      diff > 0 ? tr.transactions.types.income : tr.transactions.types.expense,
+                    )}
+                  </span>
+                </label>
+              </>
+            )}
+            <Badge variant="secondary" className="w-fit">
+              {r.unreconciled(preview.unreconciledCount)}
+            </Badge>
+          </div>
+        ) : null}
+        {errors.root ? <FieldError>{errors.root}</FieldError> : null}
+      </FieldGroup>
+    </ResponsiveDialog>
+  );
+}

src/features/transactions/components/transaction-form.tsx

@@ -0,0 +1,856 @@
+"use client";
+
+import { zodResolver } from "@hookform/resolvers/zod";
+import { ChevronDown, Loader2, Plus, Split, Trash2, Wand2 } from "lucide-react";
+import Link from "next/link";
+import { useEffect, useMemo, useRef, useState } from "react";
+import { Controller, useFieldArray, useForm, useWatch, type Resolver } from "react-hook-form";
+import { toast } from "sonner";
+import { IconBadge } from "@/components/appearance/swatch";
+import { MoneyInput } from "@/components/money-input";
+import { ResponsiveDialog } from "@/components/responsive-dialog";
+import { Button } from "@/components/ui/button";
+import { Collapsible, CollapsibleContent, CollapsibleTrigger } from "@/components/ui/collapsible";
+import { Field, FieldDescription, FieldError, FieldGroup, FieldLabel } from "@/components/ui/field";
+import { Input } from "@/components/ui/input";
+import {
+  Select,
+  SelectContent,
+  SelectItem,
+  SelectTrigger,
+  SelectValue,
+} from "@/components/ui/select";
+import { Skeleton } from "@/components/ui/skeleton";
+import { Tabs, TabsList, TabsTrigger } from "@/components/ui/tabs";
+import { tr } from "@/i18n/tr";
+import { cn } from "@/lib/utils";
+import { todayIstanbul } from "@/shared/dates";
+import { formatMoney } from "@/shared/format";
+import { formatMoneyInput, parseMoney } from "@/shared/money";
+import { allowedAttachmentKinds } from "@/shared/attachments";
+import { AttachmentPicker } from "@/features/attachments/components/attachment-picker";
+import type { AttachmentInfo } from "@/features/attachments/service";
+import { transactionFormSchema, type TransactionForm } from "@/shared/schemas/transaction";
+import { MAX_SPLITS, TRANSACTION_TYPES, type TransactionType } from "@/shared/transactions";
+import {
+  createTransactionAction,
+  getTransactionFormOptionsAction,
+  searchPayeesAction,
+  updateTransactionAction,
+} from "../actions";
+import type { PayeeSuggestion, TransactionDetail, TransactionFormOptions } from "../service";
+
+const t = tr.transactions;
+const f = t.fields;
+
+export type TransactionFormMode =
+  | { kind: "create"; type: TransactionType }
+  | { kind: "edit"; transaction: TransactionDetail }
+  | { kind: "copy"; transaction: TransactionDetail };
+
+type SplitValue = { categoryId: string; amount: string; note: string };
+type FormValues = {
+  type: TransactionType;
+  amount: string;
+  date: string;
+  accountId: string;
+  toAccountId: string;
+  categoryId: string;
+  splits: SplitValue[];
+  payee: string;
+  description: string;
+  tags: string;
+  /** Önizleme bilgisiyle ekler; sunucuya yalnızca kimlikleri gider. */
+  attachments: AttachmentInfo[];
+};
+
+function toValues(mode: TransactionFormMode, options: TransactionFormOptions | null): FormValues {
+  if (mode.kind === "create") {
+    return {
+      type: mode.type,
+      amount: "",
+      date: todayIstanbul(),
+      accountId: options?.accounts[0]?.id ?? "",
+      toAccountId: "",
+      categoryId: "",
+      splits: [],
+      payee: "",
+      description: "",
+      tags: "",
+      attachments: [],
+    };
+  }
+  const x = mode.transaction;
+  return {
+    type: x.type,
+    amount: formatMoneyInput(x.amountMinor),
+    date: mode.kind === "copy" ? todayIstanbul() : x.date,
+    accountId: x.account.id,
+    toAccountId: x.toAccount?.id ?? "",
+    categoryId: x.categoryId ?? "",
+    splits: x.splits.map((s) => ({
+      categoryId: s.categoryId,
+      amount: formatMoneyInput(s.amountMinor),
+      note: s.note,
+    })),
+    payee: x.payeeName,
+    description: x.description,
+    tags: x.tags.join(", "),
+    // Kopyada ekler taşınmaz (fiş o işleme aittir).
+    attachments: mode.kind === "edit" ? x.attachments : [],
+  };
+}
+
+function AccountSelect({
+  id,
+  value,
+  onChange,
+  accounts,
+  invalid,
+  exclude,
+}: {
+  id: string;
+  value: string;
+  onChange: (v: string) => void;
+  accounts: {
+    id: string;
+    name: string;
+    icon?: TransactionFormOptions["accounts"][number]["icon"];
+    color?: TransactionFormOptions["accounts"][number]["color"];
+  }[];
+  invalid?: boolean;
+  exclude?: string;
+}) {
+  const current = accounts.find((a) => a.id === value);
+  return (
+    <Select value={value || undefined} onValueChange={onChange}>
+      <SelectTrigger id={id} className="w-full" aria-invalid={invalid}>
+        <SelectValue placeholder={f.selectAccount}>{current?.name}</SelectValue>
+      </SelectTrigger>
+      <SelectContent className="max-h-72">
+        {accounts
+          .filter((a) => a.id !== exclude)
+          .map((a) => (
+            <SelectItem key={a.id} value={a.id}>
+              {a.icon && a.color ? (
+                <IconBadge
+                  icon={a.icon}
+                  color={a.color}
+                  size="sm"
+                  className="size-5 [&_svg]:size-3"
+                />
+              ) : null}
+              {a.name}
+            </SelectItem>
+          ))}
+      </SelectContent>
+    </Select>
+  );
+}
+
+function CategorySelect({
+  id,
+  value,
+  onChange,
+  options,
+  appearance,
+  invalid,
+  className,
+}: {
+  id: string;
+  value: string;
+  onChange: (v: string) => void;
+  options: TransactionFormOptions["categories"];
+  appearance: TransactionFormOptions["categoryAppearance"];
+  invalid?: boolean;
+  className?: string;
+}) {
+  const current = options.find((o) => o.id === value);
+  return (
+    <Select value={value || undefined} onValueChange={onChange}>
+      <SelectTrigger id={id} className={cn("w-full", className)} aria-invalid={invalid}>
+        <SelectValue placeholder={f.selectCategory}>{current?.path}</SelectValue>
+      </SelectTrigger>
+      <SelectContent className="max-h-80">
+        {options.map((o) => {
+          const look = appearance[o.id];
+          return (
+            <SelectItem key={o.id} value={o.id}>
+              <span
+                className="flex items-center gap-2"
+                style={{ paddingInlineStart: `${o.depth * 1}rem` }}
+              >
+                {look ? (
+                  <IconBadge
+                    icon={look.icon}
+                    color={look.color}
+                    size="sm"
+                    className="size-5 [&_svg]:size-3"
+                  />
+                ) : null}
+                <span className={o.depth === 0 ? "font-medium" : undefined}>{o.label}</span>
+              </span>
+            </SelectItem>
+          );
+        })}
+      </SelectContent>
+    </Select>
+  );
+}
+
+/** Satıcı alanı: yazdıkça öneri; seçilince son kullanılan kategori/hesap önerilir. */
+function PayeeInput({
+  value,
+  onChange,
+  onPick,
+}: {
+  value: string;
+  onChange: (v: string) => void;
+  onPick: (p: PayeeSuggestion) => void;
+}) {
+  const [items, setItems] = useState<PayeeSuggestion[]>([]);
+  const [open, setOpen] = useState(false);
+  const [active, setActive] = useState(-1);
+  const timer = useRef<ReturnType<typeof setTimeout> | null>(null);
+
+  function query(v: string) {
+    if (timer.current) clearTimeout(timer.current);
+    timer.current = setTimeout(async () => {
+      const res = await searchPayeesAction(v);
+      setItems(
+        res.filter(
+          (p) =>
+            p.name.toLocaleLowerCase("tr-TR") !== v.trim().toLocaleLowerCase("tr-TR") ||
+            res.length > 1,
+        ),
+      );
+      setActive(-1);
+    }, 150);
+  }
+
+  function pick(p: PayeeSuggestion) {
+    onChange(p.name);
+    onPick(p);
+    setOpen(false);
+  }
+
+  return (
+    <div className="relative">
+      <Input
+        id="tx-payee"
+        value={value}
+        placeholder={f.payeePlaceholder}
+        autoComplete="off"
+        role="combobox"
+        aria-expanded={open && items.length > 0}
+        aria-controls="tx-payee-list"
+        aria-autocomplete="list"
+        onChange={(e) => {
+          onChange(e.target.value);
+          setOpen(true);
+          query(e.target.value);
+        }}
+        onFocus={() => {
+          setOpen(true);
+          query(value);
+        }}
+        onBlur={() => setTimeout(() => setOpen(false), 150)}
+        onKeyDown={(e) => {
+          if (!open || !items.length) return;
+          if (e.key === "ArrowDown") {
+            e.preventDefault();
+            setActive((i) => Math.min(i + 1, items.length - 1));
+          } else if (e.key === "ArrowUp") {
+            e.preventDefault();
+            setActive((i) => Math.max(i - 1, 0));
+          } else if (e.key === "Enter" && active >= 0) {
+            e.preventDefault();
+            pick(items[active]!);
+          } else if (e.key === "Escape") setOpen(false);
+        }}
+      />
+      {open && items.length > 0 ? (
+        <ul
+          id="tx-payee-list"
+          role="listbox"
+          className="absolute z-50 mt-1 max-h-56 w-full overflow-y-auto rounded-lg border bg-popover p-1 text-popover-foreground shadow-md"
+        >
+          {items.map((p, i) => (
+            <li
+              key={p.name}
+              role="option"
+              aria-selected={i === active}
+              onMouseDown={(e) => {
+                e.preventDefault();
+                pick(p);
+              }}
+              className="cursor-pointer rounded-md px-2 py-1.5 text-sm hover:bg-accent aria-selected:bg-accent"
+            >
+              {p.name}
+            </li>
+          ))}
+        </ul>
+      ) : null}
+    </div>
+  );
+}
+
+export function TransactionFormDialog({
+  mode,
+  onOpenChange,
+}: {
+  mode: TransactionFormMode | null;
+  onOpenChange: (open: boolean) => void;
+}) {
+  const [options, setOptions] = useState<TransactionFormOptions | null>(null);
+  const [loadError, setLoadError] = useState<string | null>(null);
+  const [advancedOpen, setAdvancedOpen] = useState(false);
+  const [suggested, setSuggested] = useState(false);
+  const [uploadBusy, setUploadBusy] = useState(false);
+  const form = useForm<FormValues, unknown, TransactionForm>({
+    // FormValues, şemanın giriş şekliyle birebir (tutarlar string; zod kuruşa çevirir).
+    resolver: zodResolver(transactionFormSchema) as unknown as Resolver<
+      FormValues,
+      unknown,
+      TransactionForm
+    >,
+    defaultValues: toValues({ kind: "create", type: "expense" }, null),
+  });
+  const splits = useFieldArray({ control: form.control, name: "splits" });
+
+  // Form her açıldığında seçenekleri sunucudan al (hesaplar/kategoriler güncel olsun).
+  useEffect(() => {
+    if (!mode) return;
+    let cancelled = false;
+    getTransactionFormOptionsAction().then((res) => {
+      if (cancelled) return;
+      if (!res.ok) {
+        setLoadError(res.error);
+        return;
+      }
+      setLoadError(null);
+      setOptions(res.data);
+      form.reset(toValues(mode, res.data));
+    });
+    return () => {
+      cancelled = true;
+    };
+  }, [mode, form]);
+
+  const type = useWatch({ control: form.control, name: "type" });
+  const amount = useWatch({ control: form.control, name: "amount" });
+  const accountId = useWatch({ control: form.control, name: "accountId" });
+  const splitValues = useWatch({ control: form.control, name: "splits" });
+  const attachmentCount = useWatch({ control: form.control, name: "attachments" })?.length ?? 0;
+  const splitMode = splits.fields.length > 0;
+
+  // Düzenlemede arşivli/kapalı hesap veya kategori seçenek listesinde yoksa ekle (kaybolmasın).
+  const accounts = useMemo(() => {
+    const list = [...(options?.accounts ?? [])];
+    if (mode && mode.kind !== "create") {
+      for (const a of [mode.transaction.account, mode.transaction.toAccount]) {
+        if (a && !list.some((x) => x.id === a.id))
+          list.push({ ...a, type: "bank", icon: "wallet", color: "slate" });
+      }
+    }
+    return list;
+  }, [options, mode]);
+  const categories = useMemo(() => {
+    const kind = type === "income" ? "income" : "expense";
+    const list = (options?.categories ?? []).filter((c) => c.kind === kind);
+    if (mode && mode.kind !== "create") {
+      const extra = [
+        ...(mode.transaction.category
+          ? [{ id: mode.transaction.category.id, path: mode.transaction.category.path }]
+          : []),
+        ...mode.transaction.splits.map((s) => ({ id: s.categoryId, path: s.path })),
+      ];
+      for (const c of extra) {
+        if (!list.some((x) => x.id === c.id))
+          list.push({ id: c.id, label: c.path, path: c.path, depth: 0, kind });
+      }
+    }
+    return list;
+  }, [options, type, mode]);
+
+  const totalMinor = parseMoney(amount ?? "") ?? 0;
+  const splitSum = (splitValues ?? []).reduce((a, s) => a + (parseMoney(s.amount ?? "") ?? 0), 0);
+  const remaining = totalMinor - splitSum;
+
+  function handleOpenChange(open: boolean) {
+    if (!open) {
+      setAdvancedOpen(false);
+      setSuggested(false);
+    }
+    onOpenChange(open);
+  }
+
+  function changeType(next: TransactionType) {
+    form.setValue("type", next);
+    // Kategoriler türe bağlıdır; tür değişince temizlenir.
+    form.setValue("categoryId", "");
+    splits.replace([]);
+    if (next !== "transfer") form.setValue("toAccountId", "");
+    form.clearErrors();
+  }
+
+  function toggleSplit() {
+    if (splitMode) {
+      splits.replace([]);
+      return;
+    }
+    const first = form.getValues("categoryId");
+    splits.replace([
+      { categoryId: first, amount: form.getValues("amount"), note: "" },
+      { categoryId: "", amount: "", note: "" },
+    ]);
+    form.setValue("categoryId", "");
+    setAdvancedOpen(true);
+  }
+
+  function fillRemaining() {
+    const last = splits.fields.length - 1;
+    if (last < 0) return;
+    const current = parseMoney(form.getValues(`splits.${last}.amount`) ?? "") ?? 0;
+    const next = current + remaining;
+    if (next > 0)
+      form.setValue(`splits.${last}.amount`, formatMoneyInput(next), { shouldValidate: true });
+  }
+
+  function onPayeePicked(p: PayeeSuggestion) {
+    let changed = false;
+    // Kullanıcı seçimini ezme: yalnızca boş alanları doldur.
+    if (p.lastAccountId && !form.getValues("accountId")) {
+      form.setValue("accountId", p.lastAccountId);
+      changed = true;
+    } else if (p.lastAccountId && form.formState.dirtyFields.accountId === undefined) {
+      form.setValue("accountId", p.lastAccountId);
+      changed = true;
+    }
+    if (
+      p.lastCategoryId &&
+      !splitMode &&
+      !form.getValues("categoryId") &&
+      p.lastType === form.getValues("type")
+    ) {
+      form.setValue("categoryId", p.lastCategoryId);
+      changed = true;
+    }
+    setSuggested(changed);
+  }
+
+  async function onSubmit() {
+    if (!mode) return;
+    if (uploadBusy) {
+      form.setError("root", { message: tr.attachments.waitForUploads });
+      return;
+    }
+    const { attachments, ...values } = form.getValues();
+    const payload = {
+      ...values,
+      attachmentIds: attachments.map((a) => a.id),
+      toAccountId: values.type === "transfer" ? values.toAccountId : "",
+      categoryId: values.type === "transfer" || values.splits.length ? "" : values.categoryId,
+      splits: values.type === "transfer" ? [] : values.splits,
+    };
+    const result =
+      mode.kind === "edit"
+        ? await updateTransactionAction(mode.transaction.id, payload)
+        : await createTransactionAction(payload);
+    if (result.ok) {
+      toast.success(mode.kind === "edit" ? t.toast.updated : t.toast.created);
+      handleOpenChange(false);
+      return;
+    }
+    for (const [name, message] of Object.entries(result.fieldErrors ?? {})) {
+      if (!message) continue;
+      form.setError(name as keyof FormValues, { message });
+      if (name.startsWith("splits") || name === "tags") setAdvancedOpen(true);
+    }
+    if (!result.fieldErrors) form.setError("root", { message: result.error });
+  }
+
+  const title =
+    mode?.kind === "edit"
+      ? t.editTitle
+      : mode?.kind === "copy"
+        ? t.copyTitle
+        : t.createTitle[mode?.type ?? "expense"];
+  const loading = Boolean(mode) && !options && !loadError;
+  const noAccounts = options && options.accounts.length === 0;
+  const errors = form.formState.errors;
+
+  return (
+    <ResponsiveDialog
+      open={Boolean(mode)}
+      onOpenChange={handleOpenChange}
+      title={title}
+      footer={
+        noAccounts || loadError ? null : (
+          <>
+            <Button variant="outline" type="button" onClick={() => handleOpenChange(false)}>
+              {tr.common.cancel}
+            </Button>
+            <Button
+              type="submit"
+              form="transaction-form"
+              disabled={form.formState.isSubmitting || loading || uploadBusy}
+            >
+              {form.formState.isSubmitting ? <Loader2 className="animate-spin" /> : null}
+              {tr.common.save}
+            </Button>
+          </>
+        )
+      }
+    >
+      {loadError ? (
+        <p className="text-sm text-destructive">{loadError}</p>
+      ) : loading ? (
+        <div className="flex flex-col gap-4" role="status" aria-label={tr.common.loading}>
+          <Skeleton className="h-9 w-full" />
+          <Skeleton className="h-12 w-full" />
+          <Skeleton className="h-9 w-full" />
+          <Skeleton className="h-9 w-full" />
+        </div>
+      ) : noAccounts ? (
+        <div className="flex flex-col items-start gap-3 text-sm">
+          <p className="text-muted-foreground">{t.noAccounts}</p>
+          <Button asChild size="sm" onClick={() => handleOpenChange(false)}>
+            <Link href="/hesaplar">{t.noAccountsLink}</Link>
+          </Button>
+        </div>
+      ) : (
+        <form id="transaction-form" onSubmit={form.handleSubmit(onSubmit)} noValidate>
+          <FieldGroup>
+            {mode?.kind !== "edit" ? (
+              <Tabs value={type} onValueChange={(v) => changeType(v as TransactionType)}>
+                <TabsList className="w-full">
+                  {TRANSACTION_TYPES.map((x) => (
+                    <TabsTrigger key={x} value={x} className="flex-1">
+                      {t.types[x]}
+                    </TabsTrigger>
+                  ))}
+                </TabsList>
+              </Tabs>
+            ) : null}
+
+            <div className="grid gap-4 sm:grid-cols-[1fr_auto]">
+              <Controller
+                name="amount"
+                control={form.control}
+                render={({ field, fieldState }) => (
+                  <Field data-invalid={fieldState.invalid}>
+                    <FieldLabel htmlFor="tx-amount">{f.amount}</FieldLabel>
+                    <MoneyInput
+                      id="tx-amount"
+                      name={field.name}
+                      value={field.value}
+                      onChange={field.onChange}
+                      onBlur={field.onBlur}
+                      placeholder="0,00"
+                      className="h-11 text-lg"
+                      autoFocus={mode?.kind === "create"}
+                      aria-invalid={fieldState.invalid}
+                    />
+                    {fieldState.invalid ? <FieldError errors={[fieldState.error]} /> : null}
+                  </Field>
+                )}
+              />
+              <Controller
+                name="date"
+                control={form.control}
+                render={({ field, fieldState }) => (
+                  <Field data-invalid={fieldState.invalid}>
+                    <FieldLabel htmlFor="tx-date">{f.date}</FieldLabel>
+                    <Input
+                      {...field}
+                      id="tx-date"
+                      type="date"
+                      className="h-11"
+                      aria-invalid={fieldState.invalid}
+                    />
+                    {fieldState.invalid ? <FieldError errors={[fieldState.error]} /> : null}
+                  </Field>
+                )}
+              />
+            </div>
+
+            <div className={cn("grid gap-4", type === "transfer" && "sm:grid-cols-2")}>
+              <Controller
+                name="accountId"
+                control={form.control}
+                render={({ field, fieldState }) => (
+                  <Field data-invalid={fieldState.invalid}>
+                    <FieldLabel htmlFor="tx-account">
+                      {type === "transfer" ? f.fromAccount : f.account}
+                    </FieldLabel>
+                    <AccountSelect
+                      id="tx-account"
+                      value={field.value}
+                      onChange={field.onChange}
+                      accounts={accounts}
+                      invalid={fieldState.invalid}
+                    />
+                    {fieldState.invalid ? <FieldError errors={[fieldState.error]} /> : null}
+                  </Field>
+                )}
+              />
+              {type === "transfer" ? (
+                <Controller
+                  name="toAccountId"
+                  control={form.control}
+                  render={({ field, fieldState }) => (
+                    <Field data-invalid={fieldState.invalid}>
+                      <FieldLabel htmlFor="tx-to-account">{f.toAccount}</FieldLabel>
+                      <AccountSelect
+                        id="tx-to-account"
+                        value={field.value}
+                        onChange={field.onChange}
+                        accounts={accounts}
+                        exclude={accountId}
+                        invalid={fieldState.invalid}
+                      />
+                      {fieldState.invalid ? <FieldError errors={[fieldState.error]} /> : null}
+                    </Field>
+                  )}
+                />
+              ) : null}
+            </div>
+
+            {type !== "transfer" && !splitMode ? (
+              <Controller
+                name="categoryId"
+                control={form.control}
+                render={({ field, fieldState }) => (
+                  <Field data-invalid={fieldState.invalid}>
+                    <FieldLabel htmlFor="tx-category">{f.category}</FieldLabel>
+                    <div className="flex gap-2">
+                      <CategorySelect
+                        id="tx-category"
+                        value={field.value}
+                        onChange={field.onChange}
+                        options={categories}
+                        appearance={options?.categoryAppearance ?? {}}
+                        invalid={fieldState.invalid}
+                      />
+                      <Button
+                        type="button"
+                        variant="outline"
+                        size="icon"
+                        onClick={toggleSplit}
+                        title={f.split}
+                        aria-label={f.split}
+                      >
+                        <Split />
+                      </Button>
+                    </div>
+                    {fieldState.invalid ? <FieldError errors={[fieldState.error]} /> : null}
+                  </Field>
+                )}
+              />
+            ) : null}
+
+            <Controller
+              name="payee"
+              control={form.control}
+              render={({ field }) => (
+                <Field>
+                  <FieldLabel htmlFor="tx-payee">{f.payee}</FieldLabel>
+                  <PayeeInput
+                    value={field.value}
+                    onChange={field.onChange}
+                    onPick={onPayeePicked}
+                  />
+                  {suggested ? <FieldDescription>{f.suggested}</FieldDescription> : null}
+                </Field>
+              )}
+            />
+            <Controller
+              name="description"
+              control={form.control}
+              render={({ field, fieldState }) => (
+                <Field data-invalid={fieldState.invalid}>
+                  <FieldLabel htmlFor="tx-description">{f.description}</FieldLabel>
+                  <Input {...field} id="tx-description" aria-invalid={fieldState.invalid} />
+                  {fieldState.invalid ? <FieldError errors={[fieldState.error]} /> : null}
+                </Field>
+              )}
+            />
+
+            <Collapsible open={advancedOpen} onOpenChange={setAdvancedOpen}>
+              <CollapsibleTrigger asChild>
+                <Button type="button" variant="ghost" className="-ml-2 w-fit">
+                  <ChevronDown
+                    className={cn("transition-transform", advancedOpen && "rotate-180")}
+                  />
+                  {f.advanced}
+                  {splitMode ? (
+                    <span className="text-xs text-muted-foreground">
+                      · {t.list.split(splits.fields.length)}
+                    </span>
+                  ) : null}
+                  {attachmentCount ? (
+                    <span className="text-xs text-muted-foreground">
+                      · {tr.attachments.count(attachmentCount)}
+                    </span>
+                  ) : null}
+                </Button>
+              </CollapsibleTrigger>
+              <CollapsibleContent className="pt-3">
+                <FieldGroup>
+                  <Controller
+                    name="attachments"
+                    control={form.control}
+                    render={({ field }) => (
+                      <Field>
+                        <FieldLabel>{tr.attachments.title}</FieldLabel>
+                        <AttachmentPicker
+                          value={field.value}
+                          onChange={field.onChange}
+                          allowedKinds={allowedAttachmentKinds(type)}
+                          onBusyChange={setUploadBusy}
+                        />
+                      </Field>
+                    )}
+                  />
+                  <Controller
+                    name="tags"
+                    control={form.control}
+                    render={({ field, fieldState }) => (
+                      <Field data-invalid={fieldState.invalid}>
+                        <FieldLabel htmlFor="tx-tags">{f.tags}</FieldLabel>
+                        <Input {...field} id="tx-tags" aria-describedby="tx-tags-hint" />
+                        <FieldDescription id="tx-tags-hint">{f.tagsHint}</FieldDescription>
+                      </Field>
+                    )}
+                  />
+
+                  {type !== "transfer" ? (
+                    <div className="flex flex-col gap-3 rounded-xl border p-3">
+                      <div className="flex items-center justify-between gap-2">
+                        <div>
+                          <p className="text-sm font-medium">{f.split}</p>
+                          <p className="text-xs text-muted-foreground">{f.splitHint}</p>
+                        </div>
+                        <Button
+                          type="button"
+                          variant={splitMode ? "outline" : "secondary"}
+                          size="sm"
+                          onClick={toggleSplit}
+                        >
+                          <Split />
+                          {splitMode ? tr.common.cancel : f.split}
+                        </Button>
+                      </div>
+                      {splits.fields.map((row, i) => (
+                        <div
+                          key={row.id}
+                          className="grid grid-cols-[1fr_8rem_auto] items-start gap-2"
+                        >
+                          <Controller
+                            name={`splits.${i}.categoryId`}
+                            control={form.control}
+                            render={({ field, fieldState }) => (
+                              <div>
+                                <CategorySelect
+                                  id={`tx-split-${i}-category`}
+                                  value={field.value}
+                                  onChange={field.onChange}
+                                  options={categories}
+                                  appearance={options?.categoryAppearance ?? {}}
+                                  invalid={fieldState.invalid}
+                                />
+                                {fieldState.invalid ? (
+                                  <FieldError errors={[fieldState.error]} />
+                                ) : null}
+                              </div>
+                            )}
+                          />
+                          <Controller
+                            name={`splits.${i}.amount`}
+                            control={form.control}
+                            render={({ field, fieldState }) => (
+                              <MoneyInput
+                                id={`tx-split-${i}-amount`}
+                                aria-label={`${f.amount} ${i + 1}`}
+                                name={field.name}
+                                value={field.value}
+                                onChange={field.onChange}
+                                onBlur={field.onBlur}
+                                placeholder="0,00"
+                                aria-invalid={fieldState.invalid}
+                              />
+                            )}
+                          />
+                          <Button
+                            type="button"
+                            variant="ghost"
+                            size="icon"
+                            onClick={() => splits.remove(i)}
+                            disabled={splits.fields.length <= 2}
+                            aria-label={f.removeSplit}
+                          >
+                            <Trash2 />
+                          </Button>
+                          <Controller
+                            name={`splits.${i}.note`}
+                            control={form.control}
+                            render={({ field }) => (
+                              <Input
+                                {...field}
+                                placeholder={f.splitNote}
+                                aria-label={`${f.splitNote} ${i + 1}`}
+                                className="col-span-2 h-8 text-sm"
+                              />
+                            )}
+                          />
+                        </div>
+                      ))}
+                      {splitMode ? (
+                        <div className="flex flex-wrap items-center gap-2">
+                          <Button
+                            type="button"
+                            variant="outline"
+                            size="sm"
+                            onClick={() => splits.append({ categoryId: "", amount: "", note: "" })}
+                            disabled={splits.fields.length >= MAX_SPLITS}
+                          >
+                            <Plus />
+                            {f.addSplit}
+                          </Button>
+                          <span
+                            role="status"
+                            className={cn(
+                              "ml-auto text-sm tabular-nums",
+                              remaining === 0 ? "text-income" : "text-expense",
+                            )}
+                          >
+                            {remaining === 0
+                              ? f.remainingOk
+                              : `${f.remaining}: ${formatMoney(remaining)}`}
+                          </span>
+                          {remaining !== 0 ? (
+                            <Button type="button" variant="ghost" size="sm" onClick={fillRemaining}>
+                              <Wand2 />
+                              {f.fillRemaining}
+                            </Button>
+                          ) : null}
+                        </div>
+                      ) : null}
+                      {errors.splits?.message || errors.splits?.root?.message ? (
+                        <FieldError>
+                          {errors.splits.message ?? errors.splits.root?.message}
+                        </FieldError>
+                      ) : null}
+                    </div>
+                  ) : null}
+                </FieldGroup>
+              </CollapsibleContent>
+            </Collapsible>
+            {errors.root ? <FieldError>{errors.root.message}</FieldError> : null}
+          </FieldGroup>
+        </form>
+      )}
+    </ResponsiveDialog>
+  );
+}

src/features/transactions/components/transaction-parts.tsx

@@ -0,0 +1,344 @@
+"use client";
+
+import { ArrowLeftRight, CheckCheck, Copy, Pencil, Scale, Split, Trash2 } from "lucide-react";
+import { useState, useTransition } from "react";
+import { toast } from "sonner";
+import { IconBadge } from "@/components/appearance/swatch";
+import { useQuickAdd } from "@/components/layout/quick-add";
+import { ResponsiveDialog } from "@/components/responsive-dialog";
+import {
+  AlertDialog,
+  AlertDialogCancel,
+  AlertDialogContent,
+  AlertDialogDescription,
+  AlertDialogFooter,
+  AlertDialogHeader,
+  AlertDialogTitle,
+} from "@/components/ui/alert-dialog";
+import { Badge } from "@/components/ui/badge";
+import { Button } from "@/components/ui/button";
+import { Skeleton } from "@/components/ui/skeleton";
+import { AttachmentStrip } from "@/features/attachments/components/attachment-strip";
+import { tr } from "@/i18n/tr";
+import { cn } from "@/lib/utils";
+import { formatDate, formatDateTime, formatMoney } from "@/shared/format";
+import type { TransactionType } from "@/shared/transactions";
+import { getTransactionAction, setTransactionDeletedAction } from "../actions";
+import type { TransactionDetail, TransactionListItem } from "../service";
+
+/** İşlem listesi, ayrıntı ve hesap ekstresinin paylaştığı parçalar. */
+
+const t = tr.transactions;
+const weekday = new Intl.DateTimeFormat("tr-TR", { weekday: "long", timeZone: "Europe/Istanbul" });
+
+/** "2026-11-05" → "05.11.2026 · Perşembe" */
+export function dayLabel(ymd: string) {
+  const d = new Date(`${ymd}T12:00:00+03:00`);
+  return `${formatDate(d)} · ${weekday.format(d)}`;
+}
+
+export function signed(type: TransactionType, amountMinor: number) {
+  return type === "income" ? amountMinor : type === "expense" ? -amountMinor : 0;
+}
+
+export function Amount({
+  type,
+  amountMinor,
+  className,
+}: {
+  type: TransactionType;
+  amountMinor: number;
+  className?: string;
+}) {
+  const text =
+    type === "income"
+      ? `+${formatMoney(amountMinor)}`
+      : type === "expense"
+        ? `−${formatMoney(amountMinor)}`
+        : formatMoney(amountMinor);
+  return (
+    <span
+      className={cn(
+        "font-semibold whitespace-nowrap tabular-nums",
+        type === "income" && "text-income",
+        type === "expense" && "text-expense",
+        type === "transfer" && "text-muted-foreground",
+        className,
+      )}
+    >
+      {text}
+    </span>
+  );
+}
+
+export function RowIcon({ item }: { item: TransactionListItem }) {
+  if (item.type === "transfer") {
+    return (
+      <span className="inline-flex size-9 shrink-0 items-center justify-center rounded-full bg-muted text-muted-foreground">
+        <ArrowLeftRight className="size-4.5" />
+      </span>
+    );
+  }
+  if (item.isAdjustment) {
+    return (
+      <span className="inline-flex size-9 shrink-0 items-center justify-center rounded-full bg-muted text-muted-foreground">
+        <Scale className="size-4.5" />
+      </span>
+    );
+  }
+  if (item.splitCount) {
+    return (
+      <span className="inline-flex size-9 shrink-0 items-center justify-center rounded-full bg-budget/15 text-budget">
+        <Split className="size-4.5" />
+      </span>
+    );
+  }
+  return item.category ? (
+    <IconBadge icon={item.category.icon} color={item.category.color} />
+  ) : (
+    <IconBadge icon="tag" color="slate" />
+  );
+}
+
+export function rowTitle(item: TransactionListItem) {
+  if (item.isAdjustment) return t.adjustment;
+  if (item.payeeName) return item.payeeName;
+  if (item.description) return item.description;
+  if (item.type === "transfer") return t.types.transfer;
+  return item.category?.name ?? t.types[item.type];
+}
+
+export function rowSubtitle(item: TransactionListItem) {
+  if (item.type === "transfer")
+    return t.list.transfer(item.account.name, item.toAccount?.name ?? "—");
+  const what = item.isAdjustment
+    ? item.description
+    : item.splitCount
+      ? t.list.split(item.splitCount)
+      : (item.category?.path ?? "—");
+  return `${what} · ${item.account.name}`;
+}
+
+function DetailDialog({
+  detail,
+  loading,
+  canWrite,
+  onOpenChange,
+  onEdit,
+  onCopy,
+  onDelete,
+}: {
+  detail: TransactionDetail | null;
+  loading: boolean;
+  canWrite: boolean;
+  onOpenChange: (o: boolean) => void;
+  onEdit: (d: TransactionDetail) => void;
+  onCopy: (d: TransactionDetail) => void;
+  onDelete: (d: TransactionDetail) => void;
+}) {
+  const d = t.detail;
+  const row = (label: string, value: React.ReactNode) => (
+    <div className="flex items-start justify-between gap-4 py-2 text-sm">
+      <dt className="text-muted-foreground">{label}</dt>
+      <dd className="text-right">{value}</dd>
+    </div>
+  );
+  return (
+    <ResponsiveDialog
+      open={loading || Boolean(detail)}
+      onOpenChange={onOpenChange}
+      title={d.title}
+      footer={
+        detail && canWrite ? (
+          <>
+            <Button variant="destructive" onClick={() => onDelete(detail)}>
+              <Trash2 />
+              {t.actions.delete}
+            </Button>
+            {/* Mutabakat düzeltmesi düzenlenemez/kopyalanamaz; yalnızca silinebilir. */}
+            {detail.isAdjustment ? null : (
+              <>
+                <Button variant="outline" onClick={() => onCopy(detail)}>
+                  <Copy />
+                  {t.actions.copy}
+                </Button>
+                <Button onClick={() => onEdit(detail)}>
+                  <Pencil />
+                  {t.actions.edit}
+                </Button>
+              </>
+            )}
+          </>
+        ) : null
+      }
+    >
+      {!detail ? (
+        <div className="flex flex-col gap-3" role="status" aria-label={tr.common.loading}>
+          <Skeleton className="h-10 w-1/2" />
+          <Skeleton className="h-32 w-full" />
+        </div>
+      ) : (
+        <div className="flex flex-col gap-3">
+          <div className="flex items-center gap-3">
+            <RowIcon item={detail} />
+            <div className="min-w-0 flex-1">
+              <p className="truncate font-medium">{rowTitle(detail)}</p>
+              <p className="text-xs text-muted-foreground">{dayLabel(detail.date)}</p>
+            </div>
+            <Amount type={detail.type} amountMinor={detail.amountMinor} className="text-lg" />
+          </div>
+          <dl className="divide-y border-y">
+            {row(t.filters.type, <Badge variant="secondary">{t.types[detail.type]}</Badge>)}
+            {detail.status !== "posted" ? row(t.filters.status, t.statuses[detail.status]) : null}
+            {row(
+              detail.type === "transfer" ? t.fields.fromAccount : t.fields.account,
+              detail.account.name,
+            )}
+            {detail.toAccount ? row(t.fields.toAccount, detail.toAccount.name) : null}
+            {detail.category ? row(t.fields.category, detail.category.path) : null}
+            {detail.isAdjustment ? row(t.fields.category, t.adjustment) : null}
+            {detail.payeeName ? row(t.fields.payee, detail.payeeName) : null}
+            {detail.description ? row(t.fields.description, detail.description) : null}
+            {detail.tags.length
+              ? row(
+                  t.fields.tags,
+                  <span className="flex flex-wrap justify-end gap-1">
+                    {detail.tags.map((tag) => (
+                      <Badge key={tag} variant="outline">
+                        #{tag}
+                      </Badge>
+                    ))}
+                  </span>,
+                )
+              : null}
+            {detail.attachments.length
+              ? row(
+                  tr.attachments.title,
+                  <span className="flex justify-end">
+                    <AttachmentStrip items={detail.attachments} />
+                  </span>,
+                )
+              : null}
+            {detail.reconciledAccountIds.length
+              ? row(
+                  tr.statement.reconcile.title,
+                  <span className="inline-flex items-center gap-1 text-income">
+                    <CheckCheck className="size-4" aria-hidden />
+                    {t.reconciled}
+                  </span>,
+                )
+              : null}
+            {row(d.createdBy, `${detail.createdBy.name} · ${formatDateTime(detail.createdAt)}`)}
+            {new Date(detail.updatedAt).getTime() - new Date(detail.createdAt).getTime() > 1000
+              ? row(d.updatedBy, `${detail.updatedBy.name} · ${formatDateTime(detail.updatedAt)}`)
+              : null}
+          </dl>
+          {detail.splits.length ? (
+            <section aria-labelledby="tx-lines">
+              <h3 id="tx-lines" className="mb-1 text-sm font-medium">
+                {d.lines}
+              </h3>
+              <ul className="divide-y rounded-lg border">
+                {detail.splits.map((s, i) => (
+                  <li key={i} className="flex items-center gap-3 p-2 text-sm">
+                    <IconBadge icon={s.icon} color={s.color} size="sm" />
+                    <span className="min-w-0 flex-1">
+                      <span className="block truncate">{s.path}</span>
+                      {s.note ? (
+                        <span className="block truncate text-xs text-muted-foreground">
+                          {s.note}
+                        </span>
+                      ) : null}
+                    </span>
+                    <span className="tabular-nums">{formatMoney(s.amountMinor)}</span>
+                  </li>
+                ))}
+              </ul>
+            </section>
+          ) : null}
+        </div>
+      )}
+    </ResponsiveDialog>
+  );
+}
+
+/**
+ * Ayrıntı penceresi + silme onayı + geri al bildirimi. Liste ve ekstre aynı davranışı kullanır;
+ * düzenle/kopyala uygulama genelindeki işlem formunu açar.
+ */
+export function useTransactionDetail(canWrite: boolean) {
+  const { openTransactionForm } = useQuickAdd();
+  const [detail, setDetail] = useState<TransactionDetail | null>(null);
+  const [loading, setLoading] = useState(false);
+  const [deleting, setDeleting] = useState<TransactionDetail | null>(null);
+  const [, startTransition] = useTransition();
+
+  async function openDetail(id: string) {
+    setLoading(true);
+    setDetail(null);
+    const res = await getTransactionAction(id);
+    setLoading(false);
+    if (res.ok) setDetail(res.data);
+    else toast.error(res.error);
+  }
+
+  function close() {
+    setDetail(null);
+    setLoading(false);
+  }
+
+  function remove(d: TransactionDetail) {
+    setDeleting(null);
+    close();
+    startTransition(async () => {
+      const res = await setTransactionDeletedAction(d.id, true);
+      if (!res.ok) return void toast.error(res.error);
+      toast.success(t.toast.deleted, {
+        duration: 10_000,
+        action: {
+          label: t.actions.restore,
+          onClick: async () => {
+            const r = await setTransactionDeletedAction(d.id, false);
+            if (r.ok) toast.success(t.toast.restored);
+            else toast.error(r.error);
+          },
+        },
+      });
+    });
+  }
+
+  const element = (
+    <>
+      <DetailDialog
+        detail={detail}
+        loading={loading}
+        canWrite={canWrite}
+        onOpenChange={(o) => !o && close()}
+        onEdit={(d) => {
+          close();
+          openTransactionForm({ kind: "edit", transaction: d });
+        }}
+        onCopy={(d) => {
+          close();
+          openTransactionForm({ kind: "copy", transaction: d });
+        }}
+        onDelete={setDeleting}
+      />
+      <AlertDialog open={Boolean(deleting)} onOpenChange={(o) => !o && setDeleting(null)}>
+        <AlertDialogContent>
+          <AlertDialogHeader>
+            <AlertDialogTitle>{t.deleteTitle}</AlertDialogTitle>
+            <AlertDialogDescription>{t.deleteDescription}</AlertDialogDescription>
+          </AlertDialogHeader>
+          <AlertDialogFooter>
+            <AlertDialogCancel>{tr.common.cancel}</AlertDialogCancel>
+            <Button variant="destructive" onClick={() => deleting && remove(deleting)}>
+              {t.actions.delete}
+            </Button>
+          </AlertDialogFooter>
+        </AlertDialogContent>
+      </AlertDialog>
+    </>
+  );
+  return { openDetail, element };
+}

src/features/transactions/components/transactions-view.tsx

@@ -0,0 +1,425 @@
+"use client";
+
+import { ChevronLeft, ChevronRight, Download, Filter, Paperclip, Plus, X } from "lucide-react";
+import Link from "next/link";
+import { usePathname, useRouter } from "next/navigation";
+import { useState } from "react";
+import { useQuickAdd } from "@/components/layout/quick-add";
+import { MoneyInput } from "@/components/money-input";
+import { ResponsiveDialog } from "@/components/responsive-dialog";
+import { Badge } from "@/components/ui/badge";
+import { Button } from "@/components/ui/button";
+import { Card, CardDescription, CardHeader, CardTitle } from "@/components/ui/card";
+import { Field, FieldGroup, FieldLabel } from "@/components/ui/field";
+import { Input } from "@/components/ui/input";
+import {
+  Select,
+  SelectContent,
+  SelectItem,
+  SelectTrigger,
+  SelectValue,
+} from "@/components/ui/select";
+import { tr } from "@/i18n/tr";
+import { cn } from "@/lib/utils";
+import { formatMoney } from "@/shared/format";
+import type { TransactionFilters } from "@/shared/schemas/transaction";
+import { TRANSACTION_STATUSES, TRANSACTION_TYPES } from "@/shared/transactions";
+import type { TransactionFormOptions, TransactionListItem, TransactionPage } from "../service";
+import {
+  Amount,
+  dayLabel,
+  RowIcon,
+  rowSubtitle,
+  rowTitle,
+  signed,
+  useTransactionDetail,
+} from "./transaction-parts";
+
+const t = tr.transactions;
+const ALL = "__all__";
+
+// --- Filtreler ---
+
+type Options = TransactionFormOptions & { members: { id: string; name: string }[] };
+
+function countActive(f: TransactionFilters) {
+  return (
+    [
+      "from",
+      "to",
+      "type",
+      "hesap",
+      "kategori",
+      "kisi",
+      "durum",
+      "min",
+      "max",
+      "etiket",
+      "q",
+    ] as const
+  ).filter((k) => f[k] !== undefined && f[k] !== "").length;
+}
+
+function FiltersDialog({
+  open,
+  onOpenChange,
+  filters,
+  raw,
+  options,
+}: {
+  open: boolean;
+  onOpenChange: (o: boolean) => void;
+  filters: TransactionFilters;
+  raw: Record<string, string>;
+  options: Options;
+}) {
+  const router = useRouter();
+  const pathname = usePathname();
+  const [v, setV] = useState<Record<string, string>>(raw);
+  const set = (k: string, value: string) => setV((prev) => ({ ...prev, [k]: value }));
+  const f = t.filters;
+
+  function apply(next: Record<string, string>) {
+    const params = new URLSearchParams();
+    for (const [k, value] of Object.entries(next)) if (value && k !== "sayfa") params.set(k, value);
+    router.push(params.size ? `${pathname}?${params}` : pathname);
+    onOpenChange(false);
+  }
+
+  const select = (key: string, label: string, items: { value: string; label: string }[]) => (
+    <Field>
+      <FieldLabel htmlFor={`flt-${key}`}>{label}</FieldLabel>
+      <Select value={v[key] || ALL} onValueChange={(x) => set(key, x === ALL ? "" : x)}>
+        <SelectTrigger id={`flt-${key}`} className="w-full">
+          <SelectValue>{items.find((i) => i.value === v[key])?.label ?? f.all}</SelectValue>
+        </SelectTrigger>
+        <SelectContent className="max-h-72">
+          <SelectItem value={ALL}>{f.all}</SelectItem>
+          {items.map((i) => (
+            <SelectItem key={i.value} value={i.value}>
+              {i.label}
+            </SelectItem>
+          ))}
+        </SelectContent>
+      </Select>
+    </Field>
+  );
+
+  return (
+    <ResponsiveDialog
+      open={open}
+      onOpenChange={(o) => {
+        if (o) setV(raw);
+        onOpenChange(o);
+      }}
+      title={f.title}
+      footer={
+        <>
+          <Button variant="outline" onClick={() => apply({})} disabled={!countActive(filters)}>
+            {f.clear}
+          </Button>
+          <Button onClick={() => apply(v)}>{f.apply}</Button>
+        </>
+      }
+    >
+      <form
+        onSubmit={(e) => {
+          e.preventDefault();
+          apply(v);
+        }}
+      >
+        <FieldGroup>
+          <Field>
+            <FieldLabel htmlFor="flt-q">{f.search}</FieldLabel>
+            <Input
+              id="flt-q"
+              value={v.q ?? ""}
+              onChange={(e) => set("q", e.target.value)}
+              placeholder={f.searchPlaceholder}
+            />
+          </Field>
+          <div className="grid grid-cols-2 gap-3">
+            <Field>
+              <FieldLabel htmlFor="flt-from">{f.from}</FieldLabel>
+              <Input
+                id="flt-from"
+                type="date"
+                value={v.from ?? ""}
+                onChange={(e) => set("from", e.target.value)}
+              />
+            </Field>
+            <Field>
+              <FieldLabel htmlFor="flt-to">{f.to}</FieldLabel>
+              <Input
+                id="flt-to"
+                type="date"
+                value={v.to ?? ""}
+                onChange={(e) => set("to", e.target.value)}
+              />
+            </Field>
+          </div>
+          <div className="grid grid-cols-2 gap-3">
+            {select(
+              "type",
+              f.type,
+              TRANSACTION_TYPES.map((x) => ({ value: x, label: t.types[x] })),
+            )}
+            {select(
+              "durum",
+              f.status,
+              TRANSACTION_STATUSES.map((x) => ({ value: x, label: t.statuses[x] })),
+            )}
+          </div>
+          {select(
+            "hesap",
+            f.account,
+            options.accounts.map((a) => ({ value: a.id, label: a.name })),
+          )}
+          {select(
+            "kategori",
+            f.category,
+            options.categories.map((c) => ({
+              value: c.id,
+              label: `${c.kind === "income" ? "↑" : "↓"} ${c.path}`,
+            })),
+          )}
+          {select(
+            "kisi",
+            f.person,
+            options.members.map((m) => ({ value: m.id, label: m.name })),
+          )}
+          <div className="grid grid-cols-2 gap-3">
+            <Field>
+              <FieldLabel htmlFor="flt-min">{f.min}</FieldLabel>
+              <MoneyInput id="flt-min" value={v.min ?? ""} onChange={(x) => set("min", x)} />
+            </Field>
+            <Field>
+              <FieldLabel htmlFor="flt-max">{f.max}</FieldLabel>
+              <MoneyInput id="flt-max" value={v.max ?? ""} onChange={(x) => set("max", x)} />
+            </Field>
+          </div>
+          <Field>
+            <FieldLabel htmlFor="flt-tag">{f.tag}</FieldLabel>
+            <Input
+              id="flt-tag"
+              value={v.etiket ?? ""}
+              onChange={(e) => set("etiket", e.target.value)}
+            />
+          </Field>
+          <button type="submit" hidden />
+        </FieldGroup>
+      </form>
+    </ResponsiveDialog>
+  );
+}
+
+// --- Ayrıntı ---
+
+// --- Ana görünüm ---
+
+export function TransactionsView({
+  data,
+  filters,
+  raw,
+  options,
+  canWrite,
+}: {
+  data: TransactionPage;
+  filters: TransactionFilters;
+  raw: Record<string, string>;
+  options: Options;
+  canWrite: boolean;
+}) {
+  const pathname = usePathname();
+  const { openQuickAdd } = useQuickAdd();
+  const [filtersOpen, setFiltersOpen] = useState(false);
+  const { openDetail, element: detailElement } = useTransactionDetail(canWrite);
+  const active = countActive(filters);
+
+  const pageHref = (page: number) => {
+    const params = new URLSearchParams(raw);
+    if (page > 1) params.set("sayfa", String(page));
+    else params.delete("sayfa");
+    return params.size ? `${pathname}?${params}` : pathname;
+  };
+  const exportHref = () => {
+    const params = new URLSearchParams(raw);
+    params.delete("sayfa");
+    return `/islemler/disa-aktar${params.size ? `?${params}` : ""}`;
+  };
+
+  // Sayfadaki işlemleri güne göre grupla (liste zaten tarihe göre sıralı).
+  const groups: { date: string; items: TransactionListItem[] }[] = [];
+  for (const item of data.items) {
+    const last = groups.at(-1);
+    if (last?.date === item.date) last.items.push(item);
+    else groups.push({ date: item.date, items: [item] });
+  }
+
+  return (
+    <div className="flex flex-col gap-4">
+      <div className="flex flex-wrap items-center gap-2">
+        <Button variant="outline" onClick={() => setFiltersOpen(true)}>
+          <Filter />
+          {t.filters.open}
+          {active ? <Badge className="ml-1">{t.filters.active(active)}</Badge> : null}
+        </Button>
+        {active ? (
+          <Button variant="ghost" asChild>
+            <Link href={pathname}>
+              <X />
+              {t.filters.clear}
+            </Link>
+          </Button>
+        ) : null}
+        <Button variant="ghost" asChild className="ml-auto">
+          {/* Dosya indirme: istemci gezinmesi değil, tam istek. */}
+          <a href={exportHref()} download>
+            <Download />
+            <span className="hidden sm:inline">{t.export}</span>
+          </a>
+        </Button>
+        {canWrite ? (
+          <Button onClick={() => openQuickAdd()}>
+            <Plus />
+            {t.new}
+          </Button>
+        ) : null}
+      </div>
+
+      <div className="grid grid-cols-3 gap-3">
+        {(
+          [
+            ["income", data.sums.incomeMinor, "text-income"],
+            ["expense", data.sums.expenseMinor, "text-expense"],
+            ["net", data.sums.incomeMinor - data.sums.expenseMinor, ""],
+          ] as const
+        ).map(([key, value, tone]) => (
+          <Card key={key} size="sm">
+            <CardHeader>
+              <CardDescription>{t.list.sums[key]}</CardDescription>
+              <CardTitle
+                className={cn(
+                  "text-base tabular-nums sm:text-lg",
+                  tone,
+                  key === "net" && value < 0 && "text-expense",
+                )}
+              >
+                {formatMoney(value)}
+              </CardTitle>
+            </CardHeader>
+          </Card>
+        ))}
+      </div>
+
+      {data.items.length === 0 ? (
+        <p className="rounded-xl border border-dashed p-8 text-center text-muted-foreground">
+          {active ? t.list.empty : t.list.emptyAll}
+        </p>
+      ) : (
+        groups.map((g) => {
+          const net = g.items.reduce(
+            (a, i) => a + (i.status === "posted" ? signed(i.type, i.amountMinor) : 0),
+            0,
+          );
+          return (
+            <section key={g.date} aria-label={dayLabel(g.date)} className="flex flex-col gap-1.5">
+              <div className="flex items-center justify-between px-1 text-xs font-medium text-muted-foreground">
+                <h2 className="first-letter:uppercase">{dayLabel(g.date)}</h2>
+                <span
+                  className={cn(
+                    "tabular-nums",
+                    net > 0 && "text-income",
+                    net < 0 && "text-expense",
+                  )}
+                  title={t.list.dayTotal}
+                >
+                  {net === 0 ? "" : `${net > 0 ? "+" : "−"}${formatMoney(Math.abs(net))}`}
+                </span>
+              </div>
+              <ul className="divide-y rounded-xl border bg-card">
+                {g.items.map((item) => (
+                  <li key={item.id}>
+                    <button
+                      type="button"
+                      onClick={() => openDetail(item.id)}
+                      className="flex w-full items-center gap-3 p-3 text-left outline-none hover:bg-muted/50 focus-visible:bg-muted"
+                    >
+                      <RowIcon item={item} />
+                      <span className="min-w-0 flex-1">
+                        <span className="flex items-center gap-1.5">
+                          <span className="truncate font-medium">{rowTitle(item)}</span>
+                          {item.status !== "posted" ? (
+                            <Badge variant="outline">{t.statuses[item.status]}</Badge>
+                          ) : null}
+                          {item.attachmentCount ? (
+                            <Paperclip className="size-3.5 shrink-0 text-muted-foreground" />
+                          ) : null}
+                        </span>
+                        <span className="block truncate text-xs text-muted-foreground">
+                          {rowSubtitle(item)}
+                        </span>
+                      </span>
+                      <Amount
+                        type={item.type}
+                        amountMinor={item.amountMinor}
+                        className={cn(item.status !== "posted" && "opacity-60")}
+                      />
+                    </button>
+                  </li>
+                ))}
+              </ul>
+            </section>
+          );
+        })
+      )}
+
+      {data.pageCount > 1 ? (
+        <nav
+          aria-label={tr.common.page(data.page, data.pageCount)}
+          className="flex items-center justify-between text-sm text-muted-foreground"
+        >
+          <span>{t.list.total(data.total)}</span>
+          <div className="flex items-center gap-2">
+            <span className="tabular-nums">{tr.common.page(data.page, data.pageCount)}</span>
+            <Button
+              variant="outline"
+              size="icon-sm"
+              asChild
+              disabled={data.page <= 1}
+              aria-label={tr.common.previous}
+            >
+              <Link
+                href={pageHref(data.page - 1)}
+                aria-disabled={data.page <= 1}
+                className={cn(data.page <= 1 && "pointer-events-none opacity-50")}
+              >
+                <ChevronLeft />
+              </Link>
+            </Button>
+            <Button variant="outline" size="icon-sm" asChild aria-label={tr.common.next}>
+              <Link
+                href={pageHref(data.page + 1)}
+                aria-disabled={data.page >= data.pageCount}
+                className={cn(data.page >= data.pageCount && "pointer-events-none opacity-50")}
+              >
+                <ChevronRight />
+              </Link>
+            </Button>
+          </div>
+        </nav>
+      ) : data.total ? (
+        <p className="text-sm text-muted-foreground">{t.list.total(data.total)}</p>
+      ) : null}
+
+      <FiltersDialog
+        open={filtersOpen}
+        onOpenChange={setFiltersOpen}
+        filters={filters}
+        raw={raw}
+        options={options}
+      />
+      {detailElement}
+    </div>
+  );
+}

src/features/transactions/service.int.test.ts

@@ -0,0 +1,435 @@
+import { Types } from "mongoose";
+import { afterAll, beforeAll, describe, expect, it } from "vitest";
+import { createAccount, listAccounts } from "@/features/accounts/service";
+import { setCategoryArchived } from "@/features/categories/service";
+import { AccountModel } from "@/models/account";
+import { CategoryModel } from "@/models/category";
+import { TransactionModel } from "@/models/transaction";
+import { transactionFilterSchema, type TransactionForm } from "@/shared/schemas/transaction";
+import { transactionEffects } from "@/shared/transactions";
+import { setupSeededDb, teardownDb } from "@/test/seeded-db";
+import {
+  createTransaction,
+  exportTransactions,
+  getTransaction,
+  listTransactions,
+  searchPayees,
+  setTransactionDeleted,
+  updateTransaction,
+} from "./service";
+
+let ids: Awaited<ReturnType<typeof setupSeededDb>>;
+let cakir = "";
+let annemler = "";
+
+beforeAll(async () => {
+  ids = await setupSeededDb();
+  cakir = ids.household("Çakır Ailesi");
+  annemler = ids.household("Annemler");
+});
+afterAll(teardownDb);
+
+const acc = (name: string, householdId = cakir) =>
+  AccountModel.findOne({ householdId, name })
+    .lean()
+    .then((a) => String(a!._id));
+const cat = (key: string, householdId = cakir) =>
+  CategoryModel.findOne({ householdId, defaultKey: key })
+    .lean()
+    .then((c) => String(c!._id));
+const filters = (x: Record<string, string> = {}) => transactionFilterSchema.parse(x);
+
+function form(over: Partial<TransactionForm>): TransactionForm {
+  return {
+    type: "expense",
+    amount: 100_00,
+    date: "2026-06-15",
+    accountId: "",
+    toAccountId: null,
+    categoryId: null,
+    splits: [],
+    payee: "",
+    description: "",
+    tags: [],
+    attachmentIds: [],
+    ...over,
+  };
+}
+
+async function mustCreate(user: string, f: TransactionForm, householdId = cakir) {
+  const r = await createTransaction(ids.user(user), householdId, f);
+  if (!r.ok) throw new Error(`oluşturulamadı: ${r.error} ${JSON.stringify(r.fieldErrors)}`);
+  return r.data.id;
+}
+
+describe("bakiye tutarlılığı", () => {
+  let bank = "";
+  let card = "";
+
+  it("gelir, gider, kart harcaması, karta transfer ve bölünmüş işlem bakiyeye doğru yansır", async () => {
+    const base = {
+      institution: "",
+      mealCardProvider: null,
+      openingDate: "2026-01-01",
+      color: "blue" as const,
+      icon: "landmark" as const,
+      ownerUserId: null,
+      isPrivate: false,
+      overdraftEnabled: false,
+      overdraftLimit: 0,
+      overdraftMonthlyRate: null,
+      overdraftStatementDay: null,
+      cardLimit: 0,
+      cardStatementDay: 1,
+      cardDueKind: "daysAfter" as const,
+      cardDueValue: 10,
+      cardPaymentAccountId: null,
+    };
+    const b = await createAccount(ids.user("ayse"), cakir, {
+      ...base,
+      name: "T Banka",
+      type: "bank",
+      openingBalance: 1_000_00,
+    });
+    const c = await createAccount(ids.user("ayse"), cakir, {
+      ...base,
+      name: "T Kart",
+      type: "credit_card",
+      openingBalance: 0,
+    });
+    bank = b.ok ? b.data.id : "";
+    card = c.ok ? c.data.id : "";
+    const gida = await cat("market.gida");
+    const temizlik = await cat("market.temizlik");
+
+    await mustCreate(
+      "ayse",
+      form({ type: "income", amount: 500_00, accountId: bank, categoryId: await cat("ek-gelir") }),
+    );
+    await mustCreate("ayse", form({ amount: 200_00, accountId: bank, categoryId: gida }));
+    await mustCreate("ayse", form({ amount: 300_00, accountId: card, categoryId: gida }));
+    await mustCreate(
+      "ayse",
+      form({ type: "transfer", amount: 300_00, accountId: bank, toAccountId: card }),
+    );
+    await mustCreate(
+      "ayse",
+      form({
+        amount: 120_00,
+        accountId: bank,
+        splits: [
+          { categoryId: gida, amount: 80_00, note: "" },
+          { categoryId: temizlik, amount: 40_00, note: "Deterjan" },
+        ],
+      }),
+    );
+
+    const balances = (await listAccounts(ids.user("ayse"), cakir))!.accounts;
+    expect(balances.find((a) => a.id === bank)?.balanceMinor).toBe(
+      1_000_00 + 500_00 - 200_00 - 300_00 - 120_00,
+    );
+    expect(balances.find((a) => a.id === card)?.balanceMinor).toBe(-300_00 + 300_00);
+  });
+
+  it("silme bakiyeden düşer, geri alma geri getirir", async () => {
+    const id = await mustCreate(
+      "emre",
+      form({ amount: 50_00, accountId: bank, categoryId: await cat("market.gida") }),
+    );
+    const bal = async () =>
+      (await listAccounts(ids.user("ayse"), cakir))!.accounts.find((a) => a.id === bank)!
+        .balanceMinor;
+    const before = await bal();
+    expect((await setTransactionDeleted(ids.user("emre"), cakir, id, true)).ok).toBe(true);
+    expect(await bal()).toBe(before! + 50_00);
+    expect(await getTransaction(ids.user("emre"), cakir, id)).toBeNull();
+    expect((await setTransactionDeleted(ids.user("emre"), cakir, id, false)).ok).toBe(true);
+    expect(await bal()).toBe(before);
+  });
+
+  it("tüm hesaplarda bakiye = açılış + Σ transactionEffects (bağımsız doğrulama)", async () => {
+    const accounts = await AccountModel.find({ householdId: cakir }).lean();
+    const txs = await TransactionModel.find({ householdId: cakir }).lean();
+    const expected = new Map(accounts.map((a) => [String(a._id), a.openingBalanceMinor]));
+    for (const tx of txs) {
+      for (const e of transactionEffects({
+        type: tx.type,
+        status: tx.status,
+        amountMinor: tx.amountMinor,
+        accountId: String(tx.accountId),
+        toAccountId: tx.toAccountId ? String(tx.toAccountId) : null,
+        deleted: Boolean(tx.deletedAt),
+      })) {
+        expected.set(e.accountId, (expected.get(e.accountId) ?? 0) + e.deltaMinor);
+      }
+    }
+    // ayse "yalnızca ben" hesabının sahibi; tüm bakiyeleri görür.
+    for (const a of (await listAccounts(ids.user("ayse"), cakir, { includeArchived: true }))!
+      .accounts) {
+      expect(a.balanceMinor, a.name).toBe(expected.get(a.id));
+    }
+  });
+});
+
+describe("doğrulama ve izolasyon", () => {
+  it("gider için gelir kategorisi, başka hanenin hesabı/kategorisi reddedilir", async () => {
+    const ziraat = await acc("Ziraat Maaş");
+    const r1 = await createTransaction(
+      ids.user("ayse"),
+      cakir,
+      form({ accountId: ziraat, categoryId: await cat("maas") }),
+    );
+    expect(r1.ok).toBe(false);
+    const r2 = await createTransaction(
+      ids.user("ayse"),
+      cakir,
+      form({ accountId: await acc("Nakit", annemler), categoryId: await cat("market.gida") }),
+    );
+    expect(r2.ok).toBe(false);
+    const r3 = await createTransaction(
+      ids.user("ayse"),
+      cakir,
+      form({ accountId: ziraat, categoryId: await cat("market.gida", annemler) }),
+    );
+    expect(r3.ok).toBe(false);
+    const r4 = await createTransaction(
+      ids.user("ayse"),
+      cakir,
+      form({
+        accountId: ziraat,
+        splits: [
+          { categoryId: await cat("market.gida"), amount: 50_00, note: "" },
+          { categoryId: await cat("market.gida", annemler), amount: 50_00, note: "" },
+        ],
+      }),
+    );
+    expect(r4.ok).toBe(false);
+    const r5 = await createTransaction(
+      ids.user("ayse"),
+      cakir,
+      form({
+        type: "transfer",
+        accountId: ziraat,
+        toAccountId: await acc("Vakıfbank Emekli", annemler),
+      }),
+    );
+    expect(r5.ok).toBe(false);
+  });
+
+  it("izleyici işlem giremez; başka hane üyesi işlemleri göremez", async () => {
+    const r = await createTransaction(
+      ids.user("zeynep"),
+      cakir,
+      form({ accountId: await acc("Cüzdan"), categoryId: await cat("market.gida") }),
+    );
+    expect(r.ok).toBe(false);
+    expect(await listTransactions(ids.user("fatma"), cakir, filters())).toBeNull();
+    const cakirTx = await TransactionModel.findOne({ householdId: cakir }).lean();
+    // fatma kendi hane kimliğiyle Çakır'ın işlemini isterse bulunamaz.
+    expect(await getTransaction(ids.user("fatma"), annemler, String(cakirTx!._id))).toBeNull();
+    expect(
+      (await setTransactionDeleted(ids.user("fatma"), annemler, String(cakirTx!._id), true)).ok,
+    ).toBe(false);
+  });
+});
+
+describe("“yalnızca ben” hesabı işlemleri", () => {
+  it("başkasından tamamen gizlenir; o hesaba yalnızca sahibi işlem girer", async () => {
+    const pluxee = await acc("Ayşe — Pluxee");
+    const tx = await TransactionModel.findOne({ householdId: cakir, accountId: pluxee }).lean();
+    const ofEmre = await listTransactions(ids.user("emre"), cakir, filters({ hesap: pluxee }));
+    expect(ofEmre!.total).toBe(0);
+    expect(await getTransaction(ids.user("emre"), cakir, String(tx!._id))).toBeNull();
+    const ofAyse = await listTransactions(ids.user("ayse"), cakir, filters({ hesap: pluxee }));
+    expect(ofAyse!.total).toBeGreaterThan(0);
+    const exportEmre = await exportTransactions(ids.user("emre"), cakir, filters());
+    expect(exportEmre!.some((r) => r.account === "Ayşe — Pluxee")).toBe(false);
+
+    const kafe = await cat("eglence.kafe");
+    expect(
+      (
+        await createTransaction(
+          ids.user("emre"),
+          cakir,
+          form({ accountId: pluxee, categoryId: kafe }),
+        )
+      ).ok,
+    ).toBe(false);
+    expect(
+      (
+        await updateTransaction(
+          ids.user("emre"),
+          cakir,
+          String(tx!._id),
+          form({ accountId: pluxee, categoryId: kafe }),
+        )
+      ).ok,
+    ).toBe(false);
+    expect(
+      (
+        await createTransaction(
+          ids.user("ayse"),
+          cakir,
+          form({ accountId: pluxee, categoryId: kafe }),
+        )
+      ).ok,
+    ).toBe(true);
+  });
+});
+
+describe("arşivli kategori", () => {
+  it("yeni işlemde kullanılamaz, mevcut işlemde korunur", async () => {
+    const giyim = await cat("giyim");
+    const cuzdan = await acc("Cüzdan");
+    const id = await mustCreate("ayse", form({ accountId: cuzdan, categoryId: giyim }));
+    expect((await setCategoryArchived(ids.user("ayse"), cakir, giyim, true)).ok).toBe(true);
+    expect(
+      (
+        await createTransaction(
+          ids.user("ayse"),
+          cakir,
+          form({ accountId: cuzdan, categoryId: giyim }),
+        )
+      ).ok,
+    ).toBe(false);
+    expect(
+      (
+        await updateTransaction(
+          ids.user("ayse"),
+          cakir,
+          id,
+          form({ accountId: cuzdan, categoryId: giyim, description: "düzeltme" }),
+        )
+      ).ok,
+    ).toBe(true);
+    await setCategoryArchived(ids.user("ayse"), cakir, giyim, false);
+  });
+});
+
+describe("filtreler", () => {
+  it("üst kategori filtresi alt kategorileri ve bölünmüş kalemleri kapsar", async () => {
+    const market = await cat("market");
+    const page = await listTransactions(ids.user("ayse"), cakir, filters({ kategori: market }));
+    expect(page!.total).toBe(
+      await TransactionModel.countDocuments({
+        householdId: cakir,
+        deletedAt: null,
+        effectiveCategoryIds: {
+          $in: await CategoryModel.find({
+            householdId: cakir,
+            $or: [{ _id: market }, { ancestors: new Types.ObjectId(market) }],
+          }).distinct("_id"),
+        },
+      }),
+    );
+    expect(page!.items.some((i) => i.splitCount > 0)).toBe(true);
+  });
+
+  it("tarih aralığı İstanbul gününe göre (gün dahil)", async () => {
+    const id = await mustCreate(
+      "ayse",
+      form({
+        date: "2026-01-15",
+        accountId: await acc("Cüzdan"),
+        categoryId: await cat("market.gida"),
+        payee: "Tarih Testi",
+      }),
+    );
+    const same = await listTransactions(
+      ids.user("ayse"),
+      cakir,
+      filters({ from: "2026-01-15", to: "2026-01-15", q: "tarih testi" }),
+    );
+    expect(same!.items.map((i) => i.id)).toEqual([id]);
+    const after = await listTransactions(
+      ids.user("ayse"),
+      cakir,
+      filters({ from: "2026-01-16", q: "tarih testi" }),
+    );
+    expect(after!.total).toBe(0);
+  });
+
+  it("Türkçe arama, tutar aralığı, kişi, etiket ve hesap (transfer hedefi dahil)", async () => {
+    const q = await listTransactions(ids.user("ayse"), cakir, filters({ q: "MİGROS" }));
+    expect(q!.total).toBeGreaterThan(0);
+    expect(q!.items.every((i) => i.payeeName === "Migros")).toBe(true);
+
+    const range = await listTransactions(
+      ids.user("ayse"),
+      cakir,
+      filters({ min: "1.000", max: "2.000" }),
+    );
+    expect(range!.items.every((i) => i.amountMinor >= 1_000_00 && i.amountMinor <= 2_000_00)).toBe(
+      true,
+    );
+
+    const byEmre = await listTransactions(
+      ids.user("ayse"),
+      cakir,
+      filters({ kisi: ids.user("emre") }),
+    );
+    expect(byEmre!.items.every((i) => i.createdBy.id === ids.user("emre"))).toBe(true);
+
+    const tagged = await listTransactions(ids.user("ayse"), cakir, filters({ etiket: "İndirim" }));
+    expect(tagged!.items.every((i) => i.tags.includes("indirim"))).toBe(true);
+
+    const cuzdan = await acc("Cüzdan");
+    const byAccount = await listTransactions(
+      ids.user("ayse"),
+      cakir,
+      filters({ hesap: cuzdan, type: "transfer" }),
+    );
+    expect(byAccount!.total).toBeGreaterThan(0);
+    expect(
+      byAccount!.items.every((i) => i.toAccount?.id === cuzdan || i.account.id === cuzdan),
+    ).toBe(true);
+  });
+
+  it("geçersiz filtre değerleri yok sayılır (enjeksiyon yok)", async () => {
+    const f = transactionFilterSchema.parse({
+      hesap: "{$ne:null}",
+      kategori: "x",
+      min: "abc",
+      sayfa: "-3",
+      q: ".*",
+    });
+    expect(f.hesap).toBeUndefined();
+    expect(f.kategori).toBeUndefined();
+    expect(f.min).toBeUndefined();
+    expect(f.sayfa).toBe(1);
+    // ".*" düz metin olarak aranır (regex kaçışı).
+    expect((await listTransactions(ids.user("ayse"), cakir, f))!.total).toBe(0);
+  });
+});
+
+describe("satıcı kuralları", () => {
+  it("son kullanılan kategori ve hesap önerilir", async () => {
+    const cuzdan = await acc("Cüzdan");
+    const ilac = await cat("saglik.ilac");
+    await mustCreate("ayse", form({ accountId: cuzdan, categoryId: ilac, payee: "Şifa Eczanesi" }));
+    const [s] = await searchPayees(ids.user("ayse"), cakir, "sifa");
+    expect(s).toMatchObject({
+      name: "Şifa Eczanesi",
+      lastAccountId: cuzdan,
+      lastCategoryId: ilac,
+      lastType: "expense",
+    });
+    // Başka hane satıcıyı görmez.
+    expect(await searchPayees(ids.user("fatma"), annemler, "sifa")).toEqual([]);
+  });
+});
+
+describe("CSV", () => {
+  it("bölünmüş işlem kalem başına satır üretir, işaret türe göre", async () => {
+    const rows = (await exportTransactions(ids.user("ayse"), cakir, filters()))!;
+    const split = await TransactionModel.findOne({
+      householdId: cakir,
+      "splits.1": { $exists: true },
+      deletedAt: null,
+    }).lean();
+    const lines = rows.filter((r) => r.no === String(split!._id));
+    expect(lines).toHaveLength(split!.splits.length);
+    expect(lines.reduce((a, r) => a + r.amountMinor, 0)).toBe(-split!.amountMinor);
+    expect(rows.find((r) => r.type === "income")!.amountMinor).toBeGreaterThan(0);
+  });
+});

src/features/transactions/service.ts

@@ -0,0 +1,828 @@
+import "server-only";
+import mongoose, { Types, type ClientSession, type PipelineStage } from "mongoose";
+import {
+  listOwnerAttachments,
+  syncOwnerAttachments,
+  type AttachmentInfo,
+} from "@/features/attachments/service";
+import { resolveMembership } from "@/features/households/service";
+import { buildTree, toOptions, type CategoryOption } from "@/features/categories/tree";
+import { tr } from "@/i18n/tr";
+import { fail, ok, type ActionResult } from "@/lib/action-result";
+import { writeAudit } from "@/lib/audit";
+import { getDb } from "@/lib/db/mongo";
+import { toObjectId } from "@/lib/object-id";
+import { AccountModel } from "@/models/account";
+import { CategoryModel } from "@/models/category";
+import { PayeeModel } from "@/models/payee";
+import { TransactionModel } from "@/models/transaction";
+import type { AccountType } from "@/shared/accounts";
+import { allowedAttachmentKinds } from "@/shared/attachments";
+import type { IconKey, Swatch } from "@/shared/appearance";
+import { istanbulDayStart, toIstanbulYmd } from "@/shared/dates";
+import type { CategoryKind } from "@/shared/schemas/category";
+import type { TransactionFilters, TransactionForm } from "@/shared/schemas/transaction";
+import { compareTr, foldTr } from "@/shared/search";
+import { normalizeTags, type TransactionStatus, type TransactionType } from "@/shared/transactions";
+
+/**
+ * İşlem servisi (Bölüm 6.3). Okuma: viewer; yazma: member.
+ * Başkasının "yalnızca ben" hesabına dokunan işlemler o kullanıcıdan tamamen gizlenir
+ * (işlemler bakiyeyi ele verir) ve bu hesaplara yalnızca hesap sahibi işlem girebilir.
+ */
+
+const t = tr.transactions;
+export const PAGE_SIZE = 25;
+const DAY_MS = 24 * 60 * 60 * 1000;
+
+// --- Hane bağlamı: hesaplar, kategoriler, görünürlük ---
+
+type AccountInfo = {
+  id: Types.ObjectId;
+  name: string;
+  type: AccountType;
+  archived: boolean;
+  hidden: boolean;
+  icon: IconKey;
+  color: Swatch;
+};
+
+type CategoryInfo = {
+  id: Types.ObjectId;
+  kind: CategoryKind;
+  name: string;
+  path: string;
+  archived: boolean;
+  icon: IconKey;
+  color: Swatch;
+  ancestors: string[];
+};
+
+/** Hane bağlamı (hesap/kategori haritaları, gizli hesaplar). İşlemler modülü içinde paylaşılır. */
+export async function loadContext(
+  userId: string,
+  householdId: string,
+  minRole: "viewer" | "member",
+) {
+  const m = await resolveMembership(userId, householdId, minRole);
+  if (!m) return null;
+  const [accounts, categories] = await Promise.all([
+    AccountModel.find({ householdId: m.householdId })
+      .select({ name: 1, type: 1, archivedAt: 1, isPrivate: 1, ownerUserId: 1, icon: 1, color: 1 })
+      .lean(),
+    CategoryModel.find({ householdId: m.householdId })
+      .select({
+        name: 1,
+        kind: 1,
+        parentId: 1,
+        order: 1,
+        archivedAt: 1,
+        icon: 1,
+        color: 1,
+        ancestors: 1,
+      })
+      .lean(),
+  ]);
+  const accountMap = new Map<string, AccountInfo>(
+    accounts.map((a) => [
+      String(a._id),
+      {
+        id: a._id,
+        name: a.name,
+        type: a.type,
+        archived: Boolean(a.archivedAt),
+        hidden: Boolean(a.isPrivate) && String(a.ownerUserId) !== userId,
+        icon: a.icon as IconKey,
+        color: a.color as Swatch,
+      },
+    ]),
+  );
+  const flat = categories.map((c) => ({
+    id: String(c._id),
+    kind: c.kind,
+    name: c.name,
+    parentId: c.parentId ? String(c.parentId) : null,
+    order: c.order,
+    archived: Boolean(c.archivedAt),
+  }));
+  const paths = new Map(
+    toOptions(buildTree(flat), { includeArchived: true }).map((o) => [o.id, o.path]),
+  );
+  const categoryMap = new Map<string, CategoryInfo>(
+    categories.map((c) => [
+      String(c._id),
+      {
+        id: c._id,
+        kind: c.kind,
+        name: c.name,
+        path: paths.get(String(c._id)) ?? c.name,
+        archived: Boolean(c.archivedAt),
+        icon: c.icon as IconKey,
+        color: c.color as Swatch,
+        ancestors: c.ancestors.map(String),
+      },
+    ]),
+  );
+  const hiddenAccountIds = [...accountMap.values()].filter((a) => a.hidden).map((a) => a.id);
+  return { m, accountMap, categoryMap, hiddenAccountIds, flatCategories: flat };
+}
+
+export type Ctx = NonNullable<Awaited<ReturnType<typeof loadContext>>>;
+
+/** Gizli hesaplara dokunan işlemleri dışlayan temel filtre. */
+function baseFilter(ctx: Ctx): Record<string, unknown> {
+  const f: Record<string, unknown> = { householdId: ctx.m.householdId, deletedAt: null };
+  if (ctx.hiddenAccountIds.length) {
+    f.accountId = { $nin: ctx.hiddenAccountIds };
+    f.toAccountId = { $nin: ctx.hiddenAccountIds };
+  }
+  return f;
+}
+
+// --- Bakiye ---
+
+/**
+ * Hesap bazında işlem etkileri toplamı (kuruş): yalnızca posted ve silinmemiş işlemler.
+ * transactionEffects ile aynı kural: gelir +, gider −, transfer kaynak − / hedef +.
+ */
+export async function computeAccountDeltas(
+  householdId: Types.ObjectId,
+): Promise<Map<string, number>> {
+  const pipeline: PipelineStage[] = [
+    { $match: { householdId, status: "posted", deletedAt: null } },
+    {
+      $project: {
+        effects: [
+          {
+            a: "$accountId",
+            d: {
+              $cond: [
+                { $eq: ["$type", "income"] },
+                "$amountMinor",
+                { $multiply: ["$amountMinor", -1] },
+              ],
+            },
+          },
+          {
+            a: { $cond: [{ $eq: ["$type", "transfer"] }, "$toAccountId", null] },
+            d: "$amountMinor",
+          },
+        ],
+      },
+    },
+    { $unwind: "$effects" },
+    { $match: { "effects.a": { $ne: null } } },
+    { $group: { _id: "$effects.a", delta: { $sum: "$effects.d" } } },
+  ];
+  const rows = await TransactionModel.aggregate<{ _id: Types.ObjectId; delta: number }>(pipeline);
+  return new Map(rows.map((r) => [String(r._id), r.delta]));
+}
+
+// --- Doğrulama ---
+
+function checkAccount(ctx: Ctx, id: string | null, keep?: string | null): Types.ObjectId | null {
+  if (!id) return null;
+  const a = ctx.accountMap.get(id);
+  // Düzenlemede işlemin zaten bağlı olduğu arşivli hesap korunabilir.
+  if (!a || a.hidden || (a.archived && id !== keep)) return null;
+  return a.id;
+}
+
+function checkCategory(
+  ctx: Ctx,
+  id: string,
+  kind: CategoryKind,
+  keep: Set<string>,
+): Types.ObjectId | null {
+  const c = ctx.categoryMap.get(id);
+  if (!c || c.kind !== kind || (c.archived && !keep.has(id))) return null;
+  return c.id;
+}
+
+type Existing = {
+  accountId: Types.ObjectId;
+  toAccountId?: Types.ObjectId | null;
+  categoryId?: Types.ObjectId | null;
+  splits?: { categoryId: Types.ObjectId }[];
+};
+
+function buildDoc(
+  ctx: Ctx,
+  input: TransactionForm,
+  existing?: Existing,
+): ActionResult<Record<string, unknown>> {
+  const date = istanbulDayStart(input.date);
+  if (!date) return fail(tr.validation.date, { date: tr.validation.date });
+
+  const accountId = checkAccount(
+    ctx,
+    input.accountId,
+    existing ? String(existing.accountId) : null,
+  );
+  if (!accountId)
+    return fail(t.validation.accountInvalid, { accountId: t.validation.accountInvalid });
+
+  let toAccountId: Types.ObjectId | null = null;
+  let categoryId: Types.ObjectId | null = null;
+  let splits: { categoryId: Types.ObjectId; amountMinor: number; note: string }[] = [];
+
+  if (input.type === "transfer") {
+    toAccountId = checkAccount(
+      ctx,
+      input.toAccountId,
+      existing?.toAccountId ? String(existing.toAccountId) : null,
+    );
+    if (!toAccountId || toAccountId.equals(accountId)) {
+      return fail(t.validation.accountInvalid, { toAccountId: t.validation.accountInvalid });
+    }
+  } else {
+    const kind: CategoryKind = input.type;
+    const keep = new Set(
+      [existing?.categoryId, ...(existing?.splits ?? []).map((s) => s.categoryId)]
+        .filter(Boolean)
+        .map(String),
+    );
+    if (input.splits.length >= 2) {
+      for (const [i, s] of input.splits.entries()) {
+        const cid = checkCategory(ctx, s.categoryId, kind, keep);
+        if (!cid)
+          return fail(t.validation.categoryInvalid, {
+            [`splits.${i}.categoryId`]: t.validation.categoryInvalid,
+          });
+        splits.push({ categoryId: cid, amountMinor: s.amount, note: s.note });
+      }
+    } else {
+      categoryId = input.categoryId ? checkCategory(ctx, input.categoryId, kind, keep) : null;
+      if (!categoryId)
+        return fail(t.validation.categoryInvalid, { categoryId: t.validation.categoryInvalid });
+      splits = [];
+    }
+  }
+
+  const effective = [
+    ...new Set([categoryId, ...splits.map((s) => s.categoryId)].filter(Boolean).map(String)),
+  ].map((id) => new Types.ObjectId(id));
+  const payeeName = input.payee.trim();
+  return ok({
+    type: input.type,
+    date,
+    accountId,
+    toAccountId,
+    amountMinor: input.amount,
+    categoryId,
+    splits,
+    effectiveCategoryIds: effective,
+    payeeName,
+    description: input.description,
+    searchText: foldTr([payeeName, input.description, ...splits.map((s) => s.note)].join(" ")),
+    tags: normalizeTags(input.tags),
+  });
+}
+
+/** Satıcı kuralını günceller (son kategori ve hesap) ve kimliğini döner. */
+async function touchPayee(
+  householdId: Types.ObjectId,
+  name: string,
+  type: TransactionType,
+  accountId: Types.ObjectId,
+  categoryId: Types.ObjectId | null,
+): Promise<Types.ObjectId | null> {
+  if (!name) return null;
+  const doc = await PayeeModel.findOneAndUpdate(
+    { householdId, nameKey: foldTr(name) },
+    {
+      $setOnInsert: { householdId, nameKey: foldTr(name) },
+      $set: {
+        name,
+        lastType: type,
+        lastAccountId: accountId,
+        lastCategoryId: categoryId,
+        lastUsedAt: new Date(),
+      },
+      $inc: { useCount: 1 },
+    },
+    { upsert: true, returnDocument: "after" },
+  ).lean();
+  return doc?._id ?? null;
+}
+
+// --- Yazma ---
+
+export async function createTransaction(
+  actorId: string,
+  householdId: string,
+  input: TransactionForm,
+): Promise<ActionResult<{ id: string }>> {
+  const ctx = await loadContext(actorId, householdId, "member");
+  if (!ctx) return fail(tr.common.unauthorized);
+  const built = buildDoc(ctx, input);
+  if (!built.ok) return built;
+  const d = built.data as { accountId: Types.ObjectId; categoryId: Types.ObjectId | null };
+  // Bölünmüş işlemde tek bir kategori önerilemez; satıcı kuralı yalnızca hesabı hatırlar.
+  const payeeId = await touchPayee(
+    ctx.m.householdId,
+    input.payee,
+    input.type,
+    d.accountId,
+    d.categoryId,
+  );
+  const actor = new Types.ObjectId(actorId);
+  try {
+    let id = "";
+    await mongoose.connection.transaction(async (session) => {
+      const [doc] = await TransactionModel.create(
+        [
+          {
+            ...built.data,
+            householdId: ctx.m.householdId,
+            status: "posted",
+            payeeId,
+            createdBy: actor,
+            updatedBy: actor,
+          },
+        ],
+        { session },
+      );
+      id = String(doc!._id);
+      await attach(ctx, actorId, doc!._id, input, session);
+    });
+    return ok({ id });
+  } catch (error) {
+    if (error instanceof AttachmentError) return error.result;
+    throw error;
+  }
+}
+
+/** Ek senkronizasyonu başarısızsa transaction'ı geri almak için fırlatılır. */
+class AttachmentError extends Error {
+  constructor(readonly result: ActionResult<never>) {
+    super(result.ok ? "" : result.error);
+  }
+}
+
+async function attach(
+  ctx: Ctx,
+  actorId: string,
+  transactionId: Types.ObjectId,
+  input: TransactionForm,
+  session: ClientSession,
+) {
+  const synced = await syncOwnerAttachments({
+    householdId: ctx.m.householdId,
+    actorId,
+    ownerType: "transaction",
+    ownerId: transactionId,
+    ids: input.attachmentIds,
+    allowedKinds: allowedAttachmentKinds(input.type),
+    session,
+  });
+  if (!synced.ok) throw new AttachmentError(synced);
+  await TransactionModel.updateOne(
+    { _id: transactionId, householdId: ctx.m.householdId },
+    { $set: { attachmentCount: synced.data } },
+    { session },
+  );
+}
+
+async function loadOwnTransaction(
+  ctx: Ctx,
+  transactionId: string,
+  { includeDeleted = false } = {},
+) {
+  const id = toObjectId(transactionId);
+  if (!id) return null;
+  const filter: Record<string, unknown> = { ...baseFilter(ctx), _id: id };
+  if (includeDeleted) delete filter.deletedAt;
+  return TransactionModel.findOne(filter).lean();
+}
+
+export async function updateTransaction(
+  actorId: string,
+  householdId: string,
+  transactionId: string,
+  input: TransactionForm,
+): Promise<ActionResult> {
+  const ctx = await loadContext(actorId, householdId, "member");
+  if (!ctx) return fail(tr.common.unauthorized);
+  const current = await loadOwnTransaction(ctx, transactionId);
+  if (!current) return fail(tr.common.notFound);
+  if (current.isAdjustment) return fail(t.adjustmentReadOnly);
+  const built = buildDoc(ctx, input, current);
+  if (!built.ok) return built;
+  const d = built.data as {
+    type: TransactionType;
+    date: Date;
+    amountMinor: number;
+    accountId: Types.ObjectId;
+    toAccountId: Types.ObjectId | null;
+    categoryId: Types.ObjectId | null;
+  };
+  const payeeId = await touchPayee(
+    ctx.m.householdId,
+    input.payee,
+    input.type,
+    d.accountId,
+    d.categoryId,
+  );
+  // Bakiyeyi etkileyen bir alan değiştiyse mutabakat işareti geçersizleşir.
+  const balanceChanged =
+    d.type !== current.type ||
+    d.amountMinor !== current.amountMinor ||
+    d.date.getTime() !== new Date(current.date).getTime() ||
+    !d.accountId.equals(current.accountId) ||
+    String(d.toAccountId ?? "") !== String(current.toAccountId ?? "");
+  try {
+    await mongoose.connection.transaction(async (session) => {
+      await TransactionModel.updateOne(
+        { _id: current._id, householdId: ctx.m.householdId },
+        {
+          $set: {
+            ...built.data,
+            payeeId,
+            updatedBy: new Types.ObjectId(actorId),
+            ...(balanceChanged ? { reconciledAccountIds: [] } : {}),
+          },
+        },
+        { session },
+      );
+      await attach(ctx, actorId, current._id, input, session);
+    });
+  } catch (error) {
+    if (error instanceof AttachmentError) return error.result;
+    throw error;
+  }
+  return ok(undefined);
+}
+
+export async function setTransactionDeleted(
+  actorId: string,
+  householdId: string,
+  transactionId: string,
+  deleted: boolean,
+): Promise<ActionResult> {
+  const ctx = await loadContext(actorId, householdId, "member");
+  if (!ctx) return fail(tr.common.unauthorized);
+  const current = await loadOwnTransaction(ctx, transactionId, { includeDeleted: true });
+  if (!current || Boolean(current.deletedAt) === deleted) return fail(tr.common.notFound);
+  const actor = new Types.ObjectId(actorId);
+  await TransactionModel.updateOne(
+    { _id: current._id, householdId: ctx.m.householdId },
+    { $set: { deletedAt: deleted ? new Date() : null, updatedBy: actor } },
+  );
+  await writeAudit({
+    action: deleted ? "transaction.delete" : "transaction.restore",
+    actorId: actor,
+    householdId: ctx.m.householdId,
+    targetType: "transaction",
+    targetId: transactionId,
+    diff: {
+      type: current.type,
+      amountMinor: current.amountMinor,
+      date: toIstanbulYmd(current.date),
+    },
+  });
+  return ok(undefined);
+}
+
+// --- Okuma ---
+
+export type TransactionListItem = {
+  id: string;
+  type: TransactionType;
+  status: TransactionStatus;
+  date: string;
+  amountMinor: number;
+  account: { id: string; name: string };
+  toAccount: { id: string; name: string } | null;
+  category: { id: string; name: string; path: string; icon: IconKey; color: Swatch } | null;
+  splitCount: number;
+  payeeName: string;
+  description: string;
+  tags: string[];
+  createdBy: { id: string; name: string };
+  attachmentCount: number;
+  /** Mutabakat düzeltmesi (kategorisiz, düzenlenemez). */
+  isAdjustment: boolean;
+  /** Mutabakatı yapılmış hesaplar. */
+  reconciledAccountIds: string[];
+};
+
+export type TransactionDetail = TransactionListItem & {
+  splits: {
+    categoryId: string;
+    path: string;
+    icon: IconKey;
+    color: Swatch;
+    amountMinor: number;
+    note: string;
+  }[];
+  updatedBy: { id: string; name: string };
+  createdAt: string;
+  updatedAt: string;
+  /** Düzenleme formu için ham kimlikler. */
+  categoryId: string | null;
+  attachments: AttachmentInfo[];
+};
+
+export async function userNames(ids: Types.ObjectId[]): Promise<Map<string, string>> {
+  const unique = [...new Set(ids.map(String))].map((id) => new Types.ObjectId(id));
+  const users = await getDb()
+    .collection("user")
+    .find({ _id: { $in: unique } }, { projection: { name: 1 } })
+    .toArray();
+  return new Map(users.map((u) => [String(u._id), String(u.name ?? "—")]));
+}
+
+export type LeanTx = Awaited<ReturnType<typeof TransactionModel.find>>[number] & {
+  _id: Types.ObjectId;
+  createdAt: Date;
+  updatedAt: Date;
+};
+
+export function toItem(ctx: Ctx, tx: LeanTx, names: Map<string, string>): TransactionListItem {
+  const acc = (id: Types.ObjectId | null | undefined) => {
+    if (!id) return null;
+    const a = ctx.accountMap.get(String(id));
+    return { id: String(id), name: a?.name ?? "—" };
+  };
+  const cat = tx.categoryId ? ctx.categoryMap.get(String(tx.categoryId)) : undefined;
+  return {
+    id: String(tx._id),
+    type: tx.type,
+    status: tx.status,
+    date: toIstanbulYmd(tx.date),
+    amountMinor: tx.amountMinor,
+    account: acc(tx.accountId)!,
+    toAccount: acc(tx.toAccountId),
+    category: cat
+      ? { id: String(cat.id), name: cat.name, path: cat.path, icon: cat.icon, color: cat.color }
+      : null,
+    splitCount: tx.splits?.length ?? 0,
+    payeeName: tx.payeeName ?? "",
+    description: tx.description ?? "",
+    tags: tx.tags ?? [],
+    createdBy: { id: String(tx.createdBy), name: names.get(String(tx.createdBy)) ?? "—" },
+    attachmentCount: tx.attachmentCount ?? 0,
+    isAdjustment: Boolean(tx.isAdjustment),
+    reconciledAccountIds: (tx.reconciledAccountIds ?? []).map(String),
+  };
+}
+
+const escapeRegex = (s: string) => s.replace(/[.*+?^${}()|[\]\\]/g, "\\$&");
+
+function filterQuery(ctx: Ctx, f: TransactionFilters): Record<string, unknown> {
+  const q: Record<string, unknown> = baseFilter(ctx);
+  const and: Record<string, unknown>[] = [];
+  const from = f.from ? istanbulDayStart(f.from) : null;
+  const to = f.to ? istanbulDayStart(f.to) : null;
+  if (from || to) {
+    q.date = {
+      ...(from ? { $gte: from } : {}),
+      ...(to ? { $lt: new Date(to.getTime() + DAY_MS) } : {}),
+    };
+  }
+  if (f.type) q.type = f.type;
+  if (f.durum) q.status = f.durum;
+  if (f.hesap) {
+    const id = toObjectId(f.hesap);
+    // Gizli hesap filtresi sonuç vermez (baseFilter zaten dışlar).
+    and.push({ $or: [{ accountId: id }, { toAccountId: id }] });
+  }
+  if (f.kategori) {
+    // Alt kategoriler dahil.
+    const ids = [...ctx.categoryMap.values()]
+      .filter((c) => String(c.id) === f.kategori || c.ancestors.includes(f.kategori!))
+      .map((c) => c.id);
+    q.effectiveCategoryIds = { $in: ids };
+  }
+  if (f.kisi) q.createdBy = toObjectId(f.kisi);
+  if (f.min !== undefined || f.max !== undefined) {
+    q.amountMinor = {
+      ...(f.min !== undefined ? { $gte: f.min } : {}),
+      ...(f.max !== undefined ? { $lte: f.max } : {}),
+    };
+  }
+  if (f.etiket) q.tags = normalizeTags(f.etiket)[0] ?? "";
+  if (f.q) q.searchText = { $regex: escapeRegex(foldTr(f.q)) };
+  if (and.length) q.$and = and;
+  return q;
+}
+
+export type TransactionPage = {
+  items: TransactionListItem[];
+  total: number;
+  page: number;
+  pageCount: number;
+  sums: { incomeMinor: number; expenseMinor: number };
+};
+
+export async function listTransactions(
+  userId: string,
+  householdId: string,
+  filters: TransactionFilters,
+): Promise<TransactionPage | null> {
+  const ctx = await loadContext(userId, householdId, "viewer");
+  if (!ctx) return null;
+  const query = filterQuery(ctx, filters);
+  const [total, sumRows] = await Promise.all([
+    TransactionModel.countDocuments(query),
+    TransactionModel.aggregate<{ _id: TransactionType; sum: number }>([
+      {
+        $match: {
+          ...query,
+          status: query.status ?? "posted",
+          type: query.type ?? { $in: ["income", "expense"] },
+        },
+      },
+      { $group: { _id: "$type", sum: { $sum: "$amountMinor" } } },
+    ]),
+  ]);
+  const pageCount = Math.max(1, Math.ceil(total / PAGE_SIZE));
+  const page = Math.min(filters.sayfa, pageCount);
+  const rows = (await TransactionModel.find(query)
+    .sort({ date: -1, createdAt: -1 })
+    .skip((page - 1) * PAGE_SIZE)
+    .limit(PAGE_SIZE)
+    .lean()) as unknown as LeanTx[];
+  const names = await userNames(rows.map((r) => r.createdBy as Types.ObjectId));
+  return {
+    items: rows.map((r) => toItem(ctx, r, names)),
+    total,
+    page,
+    pageCount,
+    sums: {
+      incomeMinor: sumRows.find((r) => r._id === "income")?.sum ?? 0,
+      expenseMinor: sumRows.find((r) => r._id === "expense")?.sum ?? 0,
+    },
+  };
+}
+
+export async function getTransaction(
+  userId: string,
+  householdId: string,
+  transactionId: string,
+): Promise<TransactionDetail | null> {
+  const ctx = await loadContext(userId, householdId, "viewer");
+  if (!ctx) return null;
+  const tx = (await loadOwnTransaction(ctx, transactionId)) as unknown as LeanTx | null;
+  if (!tx) return null;
+  const [names, attachments] = await Promise.all([
+    userNames([tx.createdBy as Types.ObjectId, tx.updatedBy as Types.ObjectId]),
+    tx.attachmentCount
+      ? listOwnerAttachments(ctx.m.householdId, "transaction", tx._id)
+      : Promise.resolve([]),
+  ]);
+  return {
+    attachments,
+    ...toItem(ctx, tx, names),
+    categoryId: tx.categoryId ? String(tx.categoryId) : null,
+    splits: (tx.splits ?? []).map((s) => {
+      const c = ctx.categoryMap.get(String(s.categoryId));
+      return {
+        categoryId: String(s.categoryId),
+        path: c?.path ?? "—",
+        icon: c?.icon ?? "tag",
+        color: c?.color ?? "slate",
+        amountMinor: s.amountMinor,
+        note: s.note ?? "",
+      };
+    }),
+    updatedBy: { id: String(tx.updatedBy), name: names.get(String(tx.updatedBy)) ?? "—" },
+    createdAt: new Date(tx.createdAt).toISOString(),
+    updatedAt: new Date(tx.updatedAt).toISOString(),
+  };
+}
+
+/** CSV için tüm eşleşen işlemler (sayfalama yok; üst sınır 20.000). Bölünmüş işlem kalem başına satır. */
+export async function exportTransactions(
+  userId: string,
+  householdId: string,
+  filters: TransactionFilters,
+) {
+  const ctx = await loadContext(userId, householdId, "viewer");
+  if (!ctx) return null;
+  const rows = await TransactionModel.find(filterQuery(ctx, filters))
+    .sort({ date: -1, createdAt: -1 })
+    .limit(20_000)
+    .lean();
+  const names = await userNames(rows.map((r) => r.createdBy as Types.ObjectId));
+  const accountName = (id: Types.ObjectId | null | undefined) =>
+    id ? (ctx.accountMap.get(String(id))?.name ?? "") : "";
+  const categoryPath = (id: Types.ObjectId | null | undefined) =>
+    id ? (ctx.categoryMap.get(String(id))?.path ?? "") : "";
+  const sign = (type: TransactionType) => (type === "income" ? 1 : type === "expense" ? -1 : 1);
+  const out: {
+    no: string;
+    date: string;
+    type: TransactionType;
+    status: TransactionStatus;
+    account: string;
+    toAccount: string;
+    category: string;
+    payee: string;
+    description: string;
+    note: string;
+    tags: string;
+    amountMinor: number;
+    createdBy: string;
+  }[] = [];
+  for (const r of rows) {
+    const common = {
+      no: String(r._id),
+      date: toIstanbulYmd(r.date),
+      type: r.type,
+      status: r.status,
+      account: accountName(r.accountId),
+      toAccount: accountName(r.toAccountId),
+      payee: r.payeeName ?? "",
+      description: r.description ?? "",
+      tags: (r.tags ?? []).join(", "),
+      createdBy: names.get(String(r.createdBy)) ?? "",
+    };
+    if (r.splits?.length) {
+      for (const s of r.splits) {
+        out.push({
+          ...common,
+          category: categoryPath(s.categoryId),
+          note: s.note ?? "",
+          amountMinor: sign(r.type) * s.amountMinor,
+        });
+      }
+    } else {
+      out.push({
+        ...common,
+        category: r.isAdjustment ? t.adjustment : categoryPath(r.categoryId),
+        note: "",
+        amountMinor: sign(r.type) * r.amountMinor,
+      });
+    }
+  }
+  return out;
+}
+
+// --- Form seçenekleri ve satıcı önerileri ---
+
+export type TransactionFormOptions = {
+  accounts: { id: string; name: string; type: AccountType; icon: IconKey; color: Swatch }[];
+  categories: CategoryOption[];
+  categoryAppearance: Record<string, { icon: IconKey; color: Swatch }>;
+};
+
+export async function getTransactionFormOptions(
+  userId: string,
+  householdId: string,
+): Promise<TransactionFormOptions | null> {
+  const ctx = await loadContext(userId, householdId, "viewer");
+  if (!ctx) return null;
+  const accounts = (
+    await AccountModel.find({ householdId: ctx.m.householdId, archivedAt: null })
+      .select({ name: 1, type: 1, icon: 1, color: 1, order: 1, isPrivate: 1, ownerUserId: 1 })
+      .lean()
+  )
+    .filter((a) => !a.isPrivate || String(a.ownerUserId) === userId)
+    .sort((a, b) => a.order - b.order || compareTr(a.name, b.name))
+    .map((a) => ({
+      id: String(a._id),
+      name: a.name,
+      type: a.type,
+      icon: a.icon as IconKey,
+      color: a.color as Swatch,
+    }));
+  const categories = toOptions(buildTree(ctx.flatCategories));
+  const categoryAppearance = Object.fromEntries(
+    [...ctx.categoryMap.values()].map((c) => [String(c.id), { icon: c.icon, color: c.color }]),
+  );
+  return { accounts, categories, categoryAppearance };
+}
+
+export type PayeeSuggestion = {
+  name: string;
+  lastType: TransactionType;
+  lastCategoryId: string | null;
+  lastAccountId: string | null;
+};
+
+/** Satıcı önerileri: ada göre (Türkçe normalize, baştan veya içinden), kullanım sıklığına göre. */
+export async function searchPayees(
+  userId: string,
+  householdId: string,
+  query: string,
+): Promise<PayeeSuggestion[]> {
+  const ctx = await loadContext(userId, householdId, "viewer");
+  if (!ctx) return [];
+  const key = foldTr(query);
+  const filter: Record<string, unknown> = { householdId: ctx.m.householdId };
+  if (key) filter.nameKey = { $regex: escapeRegex(key) };
+  const rows = await PayeeModel.find(filter).sort({ useCount: -1, lastUsedAt: -1 }).limit(8).lean();
+  return rows.map((p) => {
+    const acc = p.lastAccountId ? ctx.accountMap.get(String(p.lastAccountId)) : undefined;
+    const cat = p.lastCategoryId ? ctx.categoryMap.get(String(p.lastCategoryId)) : undefined;
+    return {
+      name: p.name,
+      lastType: p.lastType,
+      // Öneri yalnızca hâlâ kullanılabilir hesap/kategoriyi gösterir.
+      lastAccountId: acc && !acc.hidden && !acc.archived ? String(acc.id) : null,
+      lastCategoryId: cat && !cat.archived ? String(cat.id) : null,
+    };
+  });
+}

src/features/transactions/statement.int.test.ts

@@ -0,0 +1,242 @@
+import { afterAll, beforeAll, describe, expect, it } from "vitest";
+import { listAccounts } from "@/features/accounts/service";
+import { AccountModel } from "@/models/account";
+import { AuditLogModel } from "@/models/audit-log";
+import { CategoryModel } from "@/models/category";
+import { ReconciliationModel } from "@/models/reconciliation";
+import { TransactionModel } from "@/models/transaction";
+import { todayIstanbul } from "@/shared/dates";
+import { reconcileSchema } from "@/shared/schemas/reconciliation";
+import type { TransactionForm } from "@/shared/schemas/transaction";
+import { shiftMonth } from "@/shared/statement";
+import { setupSeededDb, teardownDb } from "@/test/seeded-db";
+import {
+  createTransaction,
+  getTransaction,
+  setTransactionDeleted,
+  updateTransaction,
+} from "./service";
+import {
+  currentMonth,
+  getAccountStatement,
+  previewReconciliation,
+  reconcileAccount,
+} from "./statement";
+
+let ids: Awaited<ReturnType<typeof setupSeededDb>>;
+let cakir = "";
+let ayse = "";
+let emre = "";
+let zeynep = "";
+let fatma = "";
+
+beforeAll(async () => {
+  ids = await setupSeededDb();
+  cakir = ids.household("Çakır Ailesi");
+  ayse = ids.user("ayse");
+  emre = ids.user("emre");
+  zeynep = ids.user("zeynep");
+  fatma = ids.user("fatma");
+});
+afterAll(teardownDb);
+
+const acc = (name: string) =>
+  AccountModel.findOne({ householdId: cakir, name })
+    .lean()
+    .then((a) => String(a!._id));
+const cat = (key: string) =>
+  CategoryModel.findOne({ householdId: cakir, defaultKey: key })
+    .lean()
+    .then((c) => String(c!._id));
+const input = (statementDate: string, statementBalance: string, acceptAdjustment = false) =>
+  reconcileSchema.parse({ statementDate, statementBalance, acceptAdjustment });
+const tl = (minor: number) => (minor / 100).toFixed(2).replace(".", ",");
+
+async function balanceOf(userId: string, accountId: string) {
+  const list = await listAccounts(userId, cakir);
+  return list!.accounts.find((a) => a.id === accountId)!.balanceMinor!;
+}
+
+describe("hesap ekstresi", () => {
+  it("yürüyen bakiye tutarlı; ay sonu = sonraki ay başı; güncel bakiye hesap listesiyle aynı", async () => {
+    const ziraat = await acc("Ziraat Maaş");
+    const month = shiftMonth(currentMonth(), -1);
+    const s = (await getAccountStatement(ayse, cakir, ziraat, month))!;
+    expect(s.rows.length).toBeGreaterThan(0);
+    // Yeniden eskiye: ilk satırın bakiyesi ay sonu bakiyesi.
+    expect(s.rows[0]!.balanceMinor).toBe(s.closingMinor);
+    expect(s.closingMinor).toBe(s.openingMinor + s.inflowMinor - s.outflowMinor);
+    const asc = [...s.rows].reverse();
+    let running = s.openingMinor;
+    for (const r of asc) {
+      running += r.deltaMinor;
+      expect(r.balanceMinor).toBe(running);
+    }
+    const next = (await getAccountStatement(ayse, cakir, ziraat, currentMonth()))!;
+    expect(next.openingMinor).toBe(s.closingMinor);
+    expect(next.nextMonth).toBeNull();
+    expect(s.currentBalanceMinor).toBe(await balanceOf(ayse, ziraat));
+  });
+
+  it("gizli hesabın ekstresi yalnızca sahibine; hane dışına kapalı", async () => {
+    const pluxee = await acc("Ayşe — Pluxee");
+    expect(await getAccountStatement(ayse, cakir, pluxee, currentMonth())).not.toBeNull();
+    expect(await getAccountStatement(emre, cakir, pluxee, currentMonth())).toBeNull();
+    expect(await getAccountStatement(fatma, cakir, await acc("Cüzdan"), currentMonth())).toBeNull();
+  });
+
+  it("gizli hesaba transfer ekstrede görünür ama karşı hesap adı gizlenir", async () => {
+    const ziraat = await acc("Ziraat Maaş");
+    const pluxee = await acc("Ayşe — Pluxee");
+    const r = await createTransaction(ayse, cakir, {
+      type: "transfer",
+      amount: 123_45,
+      date: todayIstanbul(),
+      accountId: ziraat,
+      toAccountId: pluxee,
+      categoryId: null,
+      splits: [],
+      payee: "",
+      description: "",
+      tags: [],
+      attachmentIds: [],
+    } satisfies TransactionForm);
+    expect(r.ok).toBe(true);
+    const s = (await getAccountStatement(emre, cakir, ziraat, currentMonth()))!;
+    const row = s.rows.find((x) => x.item.id === (r.ok ? r.data.id : ""))!;
+    expect(row.restricted).toBe(true);
+    expect(row.deltaMinor).toBe(-123_45);
+    expect(row.item.toAccount!.name).not.toContain("Pluxee");
+    expect(s.currentBalanceMinor).toBe(await balanceOf(emre, ziraat));
+  });
+});
+
+describe("mutabakat", () => {
+  it("bakiye tutuyorsa işlemler işaretlenir, düzeltme oluşmaz", async () => {
+    const cuzdan = await acc("Cüzdan");
+    const today = todayIstanbul();
+    const balance = await balanceOf(ayse, cuzdan);
+    const preview = await previewReconciliation(ayse, cakir, cuzdan, input(today, tl(balance)));
+    expect(preview).toMatchObject({
+      ok: true,
+      data: { differenceMinor: 0, appBalanceMinor: balance },
+    });
+    const unreconciled = preview.ok ? preview.data.unreconciledCount : 0;
+    expect(unreconciled).toBeGreaterThan(0);
+
+    const r = await reconcileAccount(ayse, cakir, cuzdan, input(today, tl(balance)));
+    expect(r).toMatchObject({ ok: true, data: { adjustmentId: null, markedCount: unreconciled } });
+    const again = await reconcileAccount(ayse, cakir, cuzdan, input(today, tl(balance)));
+    expect(again).toMatchObject({ ok: true, data: { markedCount: 0 } });
+
+    const s = (await getAccountStatement(ayse, cakir, cuzdan, currentMonth()))!;
+    expect(s.rows.every((row) => row.reconciled)).toBe(true);
+    expect(s.lastReconciliation).toMatchObject({ date: today, differenceMinor: 0 });
+  });
+
+  it("fark varsa onay ister; onaylanınca düzeltme işlemi oluşur ve bakiye ekstreyle eşitlenir", async () => {
+    const ziraat = await acc("Ziraat Maaş");
+    const today = todayIstanbul();
+    const balance = await balanceOf(ayse, ziraat);
+    const target = balance - 250_00;
+
+    const refused = await reconcileAccount(ayse, cakir, ziraat, input(today, tl(target)));
+    expect(refused.ok).toBe(false);
+    expect(await ReconciliationModel.countDocuments({ accountId: ziraat })).toBe(0);
+
+    const r = await reconcileAccount(ayse, cakir, ziraat, input(today, tl(target), true));
+    expect(r.ok).toBe(true);
+    const adjustmentId = r.ok ? r.data.adjustmentId! : "";
+    const adj = (await TransactionModel.findById(adjustmentId).lean())!;
+    expect(adj).toMatchObject({ type: "expense", amountMinor: 250_00, isAdjustment: true });
+    expect(await balanceOf(ayse, ziraat)).toBe(target);
+
+    const audit = await AuditLogModel.findOne({
+      action: "account.reconcile",
+      targetId: ziraat,
+    }).lean();
+    expect(audit!.diff).toMatchObject({ differenceMinor: -250_00 });
+
+    // Düzeltme işlemi düzenlenemez, silinebilir.
+    const detail = (await getTransaction(ayse, cakir, adjustmentId))!;
+    expect(detail.isAdjustment).toBe(true);
+    const edit = await updateTransaction(ayse, cakir, adjustmentId, {
+      type: "expense",
+      amount: 1_00,
+      date: today,
+      accountId: ziraat,
+      toAccountId: null,
+      categoryId: await cat("market"),
+      splits: [],
+      payee: "",
+      description: "",
+      tags: [],
+      attachmentIds: [],
+    });
+    expect(edit.ok).toBe(false);
+    expect((await setTransactionDeleted(ayse, cakir, adjustmentId, true)).ok).toBe(true);
+  });
+
+  it("kredi kartında borç pozitif girilir, uygulamada eksi bakiyeyle karşılaştırılır", async () => {
+    const kart = await acc("Garanti Bonus");
+    const balance = await balanceOf(ayse, kart);
+    expect(balance).toBeLessThan(0);
+    const preview = await previewReconciliation(
+      ayse,
+      cakir,
+      kart,
+      input(todayIstanbul(), tl(-balance)),
+    );
+    expect(preview).toMatchObject({
+      ok: true,
+      data: { statementBalanceMinor: balance, differenceMinor: 0 },
+    });
+  });
+
+  it("işaretli işlemin tutarı değişince işaret kalkar; yalnızca açıklama değişince kalır", async () => {
+    const cuzdan = await acc("Cüzdan");
+    const tx = await TransactionModel.findOne({
+      accountId: cuzdan,
+      type: "expense",
+      reconciledAccountIds: cuzdan,
+      splits: { $size: 0 },
+      deletedAt: null,
+    }).lean();
+    const d = (await getTransaction(ayse, cakir, String(tx!._id)))!;
+    const base: TransactionForm = {
+      type: "expense",
+      amount: d.amountMinor,
+      date: d.date,
+      accountId: cuzdan,
+      toAccountId: null,
+      categoryId: d.categoryId,
+      splits: [],
+      payee: d.payeeName,
+      description: "yeni açıklama",
+      tags: d.tags,
+      attachmentIds: [],
+    };
+    expect((await updateTransaction(ayse, cakir, d.id, base)).ok).toBe(true);
+    expect(
+      (await TransactionModel.findById(d.id).lean())!.reconciledAccountIds.map(String),
+    ).toEqual([cuzdan]);
+    expect(
+      (await updateTransaction(ayse, cakir, d.id, { ...base, amount: d.amountMinor + 1 })).ok,
+    ).toBe(true);
+    expect((await TransactionModel.findById(d.id).lean())!.reconciledAccountIds).toEqual([]);
+  });
+
+  it("yetki ve doğrulama: izleyici, gizli hesap, gelecek tarih", async () => {
+    const cuzdan = await acc("Cüzdan");
+    expect((await reconcileAccount(zeynep, cakir, cuzdan, input(todayIstanbul(), "0"))).ok).toBe(
+      false,
+    );
+    expect(
+      (await reconcileAccount(emre, cakir, await acc("Ayşe — Pluxee"), input(todayIstanbul(), "0")))
+        .ok,
+    ).toBe(false);
+    expect((await previewReconciliation(ayse, cakir, cuzdan, input("2999-01-01", "0"))).ok).toBe(
+      false,
+    );
+  });
+});

src/features/transactions/statement.ts

@@ -0,0 +1,455 @@
+import "server-only";
+import mongoose, { Types, type ClientSession, type PipelineStage } from "mongoose";
+import { tr } from "@/i18n/tr";
+import { fail, ok, type ActionResult } from "@/lib/action-result";
+import { writeAudit } from "@/lib/audit";
+import { toObjectId } from "@/lib/object-id";
+import { AccountModel } from "@/models/account";
+import { ReconciliationModel } from "@/models/reconciliation";
+import { TransactionModel } from "@/models/transaction";
+import { isLiabilityType, type AccountType } from "@/shared/accounts";
+import type { IconKey, Swatch } from "@/shared/appearance";
+import { istanbulDayStart, todayIstanbul, toIstanbulYmd } from "@/shared/dates";
+import { formatMoney } from "@/shared/format";
+import { hasHouseholdRole } from "@/features/households/roles";
+import type { ReconcileForm } from "@/shared/schemas/reconciliation";
+import { foldTr } from "@/shared/search";
+import { accountEffect, monthRange, shiftMonth, withRunningBalance } from "@/shared/statement";
+import {
+  loadContext,
+  toItem,
+  userNames,
+  type Ctx,
+  type LeanTx,
+  type TransactionListItem,
+} from "./service";
+
+/**
+ * Hesap ekstresi (aylık, yürüyen bakiye) ve mutabakat (Bölüm 6.1).
+ * Ekstre yalnızca bakiyesini görebildiği hesaplar için açılır (gizli hesap → yalnızca sahibi).
+ * Başka birinin gizli hesabına yapılan transferler bakiyeyi etkilediği için ekstrede görünür,
+ * ama karşı hesap adı gizlenir ve ayrıntı açılmaz.
+ */
+
+const t = tr.statement;
+const DAY_MS = 24 * 60 * 60 * 1000;
+const MAX_ROWS = 2000;
+
+/** Hesap bazında bakiyeyi etkileyen işlemler (posted, silinmemiş). */
+function accountMatch(householdId: Types.ObjectId, accountId: Types.ObjectId) {
+  return {
+    householdId,
+    status: "posted" as const,
+    deletedAt: null,
+    $or: [{ accountId }, { toAccountId: accountId }],
+  };
+}
+
+/** Açılış bakiyesi + (isteğe bağlı tarihten önceki) işlem etkileri. */
+async function balanceBefore(
+  householdId: Types.ObjectId,
+  account: { _id: Types.ObjectId; openingBalanceMinor: number },
+  before: Date | null,
+  session?: ClientSession,
+): Promise<number> {
+  const pipeline: PipelineStage[] = [
+    {
+      $match: {
+        ...accountMatch(householdId, account._id),
+        ...(before ? { date: { $lt: before } } : {}),
+      },
+    },
+    {
+      $group: {
+        _id: null,
+        total: {
+          $sum: {
+            $cond: [
+              { $eq: ["$type", "transfer"] },
+              {
+                $cond: [
+                  { $eq: ["$accountId", account._id] },
+                  { $multiply: ["$amountMinor", -1] },
+                  "$amountMinor",
+                ],
+              },
+              {
+                $cond: [
+                  { $eq: ["$type", "income"] },
+                  "$amountMinor",
+                  { $multiply: ["$amountMinor", -1] },
+                ],
+              },
+            ],
+          },
+        },
+      },
+    },
+  ];
+  const agg = TransactionModel.aggregate<{ total: number }>(pipeline);
+  if (session) agg.session(session);
+  const [row] = await agg;
+  return account.openingBalanceMinor + (row?.total ?? 0);
+}
+
+type VisibleAccount = {
+  _id: Types.ObjectId;
+  name: string;
+  type: AccountType;
+  icon: string;
+  color: string;
+  openingBalanceMinor: number;
+  archivedAt?: Date | null;
+};
+
+async function loadVisibleAccount(
+  ctx: Ctx,
+  accountId: string,
+  session?: ClientSession,
+): Promise<VisibleAccount | null> {
+  const id = toObjectId(accountId);
+  const info = id ? ctx.accountMap.get(String(id)) : undefined;
+  if (!id || !info || info.hidden) return null;
+  return AccountModel.findOne({ _id: id, householdId: ctx.m.householdId }, null, { session })
+    .select({ name: 1, type: 1, icon: 1, color: 1, openingBalanceMinor: 1, archivedAt: 1 })
+    .lean<VisibleAccount>();
+}
+
+// --- Ekstre ---
+
+export type StatementRow = {
+  item: TransactionListItem;
+  deltaMinor: number;
+  balanceMinor: number;
+  reconciled: boolean;
+  /** Karşı hesap başkasının gizli hesabıysa ayrıntı açılmaz. */
+  restricted: boolean;
+};
+
+export type LastReconciliation = {
+  date: string;
+  statementBalanceMinor: number;
+  differenceMinor: number;
+  createdAt: string;
+  createdBy: string;
+};
+
+export type AccountStatement = {
+  account: {
+    id: string;
+    name: string;
+    type: AccountType;
+    icon: IconKey;
+    color: Swatch;
+    archived: boolean;
+    isLiability: boolean;
+  };
+  month: string;
+  prevMonth: string;
+  nextMonth: string | null;
+  openingMinor: number;
+  closingMinor: number;
+  inflowMinor: number;
+  outflowMinor: number;
+  currentBalanceMinor: number;
+  /** Yeniden eskiye. */
+  rows: StatementRow[];
+  truncated: boolean;
+  lastReconciliation: LastReconciliation | null;
+  canReconcile: boolean;
+};
+
+export function currentMonth(now = new Date()): string {
+  return todayIstanbul(now).slice(0, 7);
+}
+
+export async function getAccountStatement(
+  userId: string,
+  householdId: string,
+  accountId: string,
+  month: string,
+): Promise<AccountStatement | null> {
+  const ctx = await loadContext(userId, householdId, "viewer");
+  if (!ctx) return null;
+  const account = await loadVisibleAccount(ctx, accountId);
+  if (!account) return null;
+
+  const range = monthRange(month);
+  const start = istanbulDayStart(range.start)!;
+  const end = istanbulDayStart(range.end)!;
+  const hh = ctx.m.householdId;
+
+  const [openingMinor, currentBalanceMinor, txs, last] = await Promise.all([
+    balanceBefore(hh, account, start),
+    balanceBefore(hh, account, null),
+    TransactionModel.find({ ...accountMatch(hh, account._id), date: { $gte: start, $lt: end } })
+      .sort({ date: 1, createdAt: 1 })
+      .limit(MAX_ROWS + 1)
+      .lean() as unknown as Promise<LeanTx[]>,
+    ReconciliationModel.findOne({ householdId: hh, accountId: account._id })
+      .sort({ statementDate: -1, createdAt: -1 })
+      .lean(),
+  ]);
+  const truncated = txs.length > MAX_ROWS;
+  const rowsAsc = txs.slice(0, MAX_ROWS);
+  const names = await userNames([
+    ...rowsAsc.map((r) => r.createdBy as Types.ObjectId),
+    ...(last ? [last.createdBy] : []),
+  ]);
+
+  const accountKey = String(account._id);
+  const effects = rowsAsc.map((tx) => {
+    const item = toItem(ctx, tx, names);
+    const counterpart = tx.type === "transfer" ? [item.account, item.toAccount] : [];
+    const restricted = counterpart.some((a) => a && ctx.accountMap.get(a.id)?.hidden);
+    if (restricted) {
+      // Gizli karşı hesabın adı sızmasın.
+      for (const a of counterpart) {
+        if (a && ctx.accountMap.get(a.id)?.hidden) a.name = tr.transactions.list.hiddenAccount;
+      }
+    }
+    return {
+      item,
+      restricted,
+      reconciled: item.reconciledAccountIds.includes(accountKey),
+      deltaMinor: accountEffect(
+        {
+          type: tx.type,
+          amountMinor: tx.amountMinor,
+          accountId: String(tx.accountId),
+          toAccountId: tx.toAccountId ? String(tx.toAccountId) : null,
+        },
+        accountKey,
+      ),
+    };
+  });
+  const running = withRunningBalance(openingMinor, effects);
+  const inflowMinor = effects.filter((e) => e.deltaMinor > 0).reduce((a, e) => a + e.deltaMinor, 0);
+  const outflowMinor = effects
+    .filter((e) => e.deltaMinor < 0)
+    .reduce((a, e) => a - e.deltaMinor, 0);
+  const now = currentMonth();
+
+  return {
+    account: {
+      id: accountKey,
+      name: account.name,
+      type: account.type,
+      icon: account.icon as IconKey,
+      color: account.color as Swatch,
+      archived: Boolean(account.archivedAt),
+      isLiability: isLiabilityType(account.type),
+    },
+    month,
+    prevMonth: shiftMonth(month, -1),
+    nextMonth: month < now ? shiftMonth(month, 1) : null,
+    openingMinor,
+    closingMinor: running.at(-1)?.balanceMinor ?? openingMinor,
+    inflowMinor,
+    outflowMinor,
+    currentBalanceMinor,
+    rows: running.reverse(),
+    truncated,
+    lastReconciliation: last
+      ? {
+          date: toIstanbulYmd(last.statementDate),
+          statementBalanceMinor: last.statementBalanceMinor,
+          differenceMinor: last.differenceMinor,
+          createdAt: new Date(last.createdAt).toISOString(),
+          createdBy: names.get(String(last.createdBy)) ?? "—",
+        }
+      : null,
+    canReconcile: hasHouseholdRole(ctx.m.role, "member") && !account.archivedAt,
+  };
+}
+
+// --- Mutabakat ---
+
+export type ReconcilePreview = {
+  statementDate: string;
+  /** Uygulamadaki işaretle (kredi kartında eksi). */
+  statementBalanceMinor: number;
+  appBalanceMinor: number;
+  /** ekstre − uygulama: + ise uygulamada eksik gelir, − ise eksik gider. */
+  differenceMinor: number;
+  /** O tarihe kadar henüz işaretlenmemiş işlem sayısı. */
+  unreconciledCount: number;
+};
+
+function validateDate(ymd: string): Date | null {
+  const start = istanbulDayStart(ymd);
+  if (!start || ymd > todayIstanbul()) return null;
+  return start;
+}
+
+async function computePreview(
+  ctx: Ctx,
+  account: VisibleAccount,
+  input: ReconcileForm,
+  session?: ClientSession,
+): Promise<ActionResult<ReconcilePreview & { endExclusive: Date; dayStart: Date }>> {
+  const dayStart = validateDate(input.statementDate);
+  if (!dayStart) return fail(t.errors.date, { statementDate: t.errors.date });
+  const endExclusive = new Date(dayStart.getTime() + DAY_MS);
+  // Kredi kartında kullanıcı borcu pozitif girer; uygulamada borç eksi bakiyedir.
+  const statementBalanceMinor = isLiabilityType(account.type)
+    ? -input.statementBalance
+    : input.statementBalance;
+  const appBalanceMinor = await balanceBefore(ctx.m.householdId, account, endExclusive, session);
+  const unreconciledCount = await TransactionModel.countDocuments(
+    {
+      ...accountMatch(ctx.m.householdId, account._id),
+      date: { $lt: endExclusive },
+      reconciledAccountIds: { $ne: account._id },
+    },
+    { session },
+  );
+  return ok({
+    statementDate: input.statementDate,
+    statementBalanceMinor,
+    appBalanceMinor,
+    differenceMinor: statementBalanceMinor - appBalanceMinor,
+    unreconciledCount,
+    endExclusive,
+    dayStart,
+  });
+}
+
+export async function previewReconciliation(
+  userId: string,
+  householdId: string,
+  accountId: string,
+  input: ReconcileForm,
+): Promise<ActionResult<ReconcilePreview>> {
+  const ctx = await loadContext(userId, householdId, "member");
+  if (!ctx) return fail(tr.common.unauthorized);
+  const account = await loadVisibleAccount(ctx, accountId);
+  if (!account) return fail(tr.common.notFound);
+  const result = await computePreview(ctx, account, input);
+  if (!result.ok) return result;
+  const { endExclusive: _e, dayStart: _d, ...preview } = result.data;
+  return ok(preview);
+}
+
+class ReconcileAbort extends Error {
+  constructor(readonly result: ActionResult<never>) {
+    super("abort");
+  }
+}
+
+/**
+ * Mutabakatı uygular (tek transaction): fark varsa (ve onaylandıysa) düzeltme işlemi oluşturur,
+ * ekstre tarihine kadarki işlemleri bu hesap için işaretler, kaydı ve denetim kaydını yazar.
+ */
+export async function reconcileAccount(
+  actorId: string,
+  householdId: string,
+  accountId: string,
+  input: ReconcileForm,
+): Promise<
+  ActionResult<{ adjustmentId: string | null; markedCount: number; differenceMinor: number }>
+> {
+  const ctx = await loadContext(actorId, householdId, "member");
+  if (!ctx) return fail(tr.common.unauthorized);
+  const pre = await loadVisibleAccount(ctx, accountId);
+  if (!pre) return fail(tr.common.notFound);
+  if (pre.archivedAt) return fail(t.errors.archived);
+  const actor = new Types.ObjectId(actorId);
+  const hh = ctx.m.householdId;
+
+  try {
+    let out = { adjustmentId: null as string | null, markedCount: 0, differenceMinor: 0 };
+    await mongoose.connection.transaction(async (session) => {
+      const account = (await loadVisibleAccount(ctx, accountId, session))!;
+      const preview = await computePreview(ctx, account, input, session);
+      if (!preview.ok) throw new ReconcileAbort(preview);
+      const p = preview.data;
+      if (p.differenceMinor !== 0 && !input.acceptAdjustment) {
+        throw new ReconcileAbort(fail(t.errors.needsAdjustment));
+      }
+
+      let adjustmentId: Types.ObjectId | null = null;
+      if (p.differenceMinor !== 0) {
+        const description = t.adjustmentDescription(formatMoney(p.statementBalanceMinor));
+        const [adj] = await TransactionModel.create(
+          [
+            {
+              householdId: hh,
+              type: p.differenceMinor > 0 ? "income" : "expense",
+              status: "posted",
+              date: p.dayStart,
+              accountId: account._id,
+              amountMinor: Math.abs(p.differenceMinor),
+              categoryId: null,
+              splits: [],
+              effectiveCategoryIds: [],
+              payeeName: "",
+              description,
+              searchText: foldTr(`${tr.transactions.adjustment} ${description}`),
+              isAdjustment: true,
+              reconciledAccountIds: [account._id],
+              createdBy: actor,
+              updatedBy: actor,
+            },
+          ],
+          { session },
+        );
+        adjustmentId = adj!._id;
+      }
+
+      const marked = await TransactionModel.updateMany(
+        {
+          ...accountMatch(hh, account._id),
+          date: { $lt: p.endExclusive },
+          reconciledAccountIds: { $ne: account._id },
+        },
+        { $addToSet: { reconciledAccountIds: account._id } },
+        { session },
+      );
+
+      await ReconciliationModel.create(
+        [
+          {
+            householdId: hh,
+            accountId: account._id,
+            statementDate: p.dayStart,
+            statementBalanceMinor: p.statementBalanceMinor,
+            appBalanceMinor: p.appBalanceMinor,
+            differenceMinor: p.differenceMinor,
+            adjustmentTransactionId: adjustmentId,
+            markedCount: marked.modifiedCount,
+            createdBy: actor,
+          },
+        ],
+        { session },
+      );
+      await writeAudit(
+        {
+          action: "account.reconcile",
+          actorId: actor,
+          householdId: hh,
+          targetType: "account",
+          targetId: String(account._id),
+          diff: {
+            statementDate: p.statementDate,
+            statementBalanceMinor: p.statementBalanceMinor,
+            appBalanceMinor: p.appBalanceMinor,
+            differenceMinor: p.differenceMinor,
+            adjustmentTransactionId: adjustmentId ? String(adjustmentId) : null,
+            markedCount: marked.modifiedCount,
+          },
+        },
+        session,
+      );
+      out = {
+        adjustmentId: adjustmentId ? String(adjustmentId) : null,
+        markedCount: marked.modifiedCount,
+        differenceMinor: p.differenceMinor,
+      };
+    });
+    return ok(out);
+  } catch (error) {
+    if (error instanceof ReconcileAbort) return error.result;
+    throw error;
+  }
+}

src/i18n/tr.ts

@@ -34,6 +34,21 @@ export const tr = {
     unauthorized: "Bu işlem için yetkiniz yok.",
     notFound: "Kayıt bulunamadı.",
   },
+  swatches: {
+    blue: "Mavi",
+    sky: "Gök mavisi",
+    teal: "Turkuaz",
+    green: "Yeşil",
+    lime: "Fıstık yeşili",
+    amber: "Kehribar",
+    orange: "Turuncu",
+    red: "Kırmızı",
+    rose: "Gül",
+    pink: "Pembe",
+    purple: "Mor",
+    indigo: "Çivit",
+    slate: "Gri",
+  },
   theme: {
     label: "Tema",
     light: "Açık",
@@ -45,6 +60,7 @@ export const tr = {
     dashboard: "Ana sayfa",
     transactions: "İşlemler",
     accounts: "Hesaplar",
+    categories: "Kategoriler",
     budget: "Bütçe",
     planned: "Planlı işlemler",
     contacts: "Cari hesaplar",
@@ -122,6 +138,344 @@ export const tr = {
     memberRemoved: (name: string) => `${name} haneden çıkarıldı.`,
     banned: "Askıda",
   },
+  accounts: {
+    title: "Hesaplar",
+    description: "Nakit, banka, birikim, kredi kartı ve yemek kartı hesapları.",
+    newAccount: "Yeni hesap",
+    createTitle: "Yeni hesap",
+    editTitle: "Hesabı düzenle",
+    formDescription: "Güncel bakiye işlemlerden hesaplanır; açılış bakiyesi başlangıç noktasıdır.",
+    types: {
+      cash: "Nakit",
+      bank: "Vadesiz banka",
+      savings: "Birikim / vadeli",
+      credit_card: "Kredi kartı",
+      meal_card: "Yemek kartı",
+    },
+    typeGroups: {
+      cash: "Nakit",
+      bank: "Banka hesapları",
+      savings: "Birikim hesapları",
+      credit_card: "Kredi kartları",
+      meal_card: "Yemek kartları",
+    },
+    providers: {
+      pluxee: "Pluxee (Sodexo)",
+      multinet: "Multinet",
+      edenred: "Edenred (Ticket)",
+      setcard: "Setcard",
+      metropol: "Metropol",
+      other: "Diğer",
+    },
+    fields: {
+      name: "Hesap adı",
+      type: "Tür",
+      typeLockedHint: "Hesap türü oluşturulduktan sonra değiştirilemez.",
+      institution: "Banka / kurum",
+      institutionPlaceholder: "ör. Ziraat Bankası",
+      provider: "Kart sağlayıcısı",
+      openingBalance: "Açılış bakiyesi (TL)",
+      openingDebt: "Açılış borcu (TL)",
+      openingBalanceHint: "Banka hesabı KMH kullanıyorsa eksi girilebilir (ör. -2.500,00).",
+      openingDebtHint: "Karttaki mevcut toplam borç; pozitif girin.",
+      openingDate: "Açılış tarihi",
+      owner: "Hesap sahibi",
+      ownerNone: "— Ortak hesap —",
+      isPrivate: "Yalnızca ben (bakiyeyi yalnızca hesap sahibi görür)",
+      appearance: "Görünüm",
+      advanced: "Gelişmiş ayarlar",
+      overdraft: "Esnek hesap (KMH)",
+      overdraftEnabled: "Bu hesapta KMH var",
+      overdraftLimit: "KMH limiti (TL)",
+      overdraftRate: "Aylık faiz oranı (%)",
+      overdraftStatementDay: "Hesap kesim günü",
+      card: "Kart bilgileri",
+      cardLimit: "Kart limiti (TL)",
+      cardStatementDay: "Hesap kesim günü",
+      cardStatementDayHint: "Ayda o gün yoksa (ör. 31) ayın son günü kullanılır.",
+      cardDueKind: "Son ödeme günü",
+      dueKinds: { daysAfter: "Kesimden N gün sonra", fixedDay: "Ayın sabit günü" },
+      cardDueValueDays: "Gün sayısı",
+      cardDueValueDay: "Ayın günü",
+      cardPaymentAccount: "Ödeme hesabı",
+      cardPaymentAccountNone: "— Seçilmedi —",
+    },
+    summary: {
+      assets: "Varlıklar",
+      cardDebt: "Kart borçları",
+      net: "Net",
+      includesHidden: "Toplamlara gizli hesaplar dahil.",
+      excludesHidden: "Gizli hesaplar toplamlara dahil değil (hane ayarı).",
+    },
+    balance: "Bakiye",
+    debt: "Borç",
+    hidden: "Gizli",
+    hiddenHint: "Bu hesap “yalnızca ben” olarak işaretli; bakiyeyi yalnızca hesap sahibi görür.",
+    privateBadge: "Yalnızca ben",
+    overdraftBadge: (limit: string) => `KMH ${limit}`,
+    limitLabel: (limit: string) => `Limit ${limit}`,
+    statementLabel: (day: number) => `Kesim: ${day}`,
+    empty: "Henüz hesap yok.",
+    emptyOwnerHint: "Başlamak için ilk hesabınızı ekleyin (ör. nakit cüzdan, maaş hesabı).",
+    archivedSection: (n: number) => `Arşivlenmiş hesaplar (${n})`,
+    archive: "Arşivle",
+    unarchive: "Arşivden çıkar",
+    archiveTitle: "Hesap arşivlensin mi?",
+    archiveDescription: (name: string) =>
+      `“${name}” yeni işlemlerde seçilemez; geçmiş işlemler ve raporlar korunur. İstediğiniz zaman arşivden çıkarabilirsiniz.`,
+    created: (name: string) => `${name} oluşturuldu.`,
+    updated: (name: string) => `${name} güncellendi.`,
+    archivedToast: (name: string) => `${name} arşivlendi.`,
+    unarchivedToast: (name: string) => `${name} arşivden çıkarıldı.`,
+    ownerNotMember: "Hesap sahibi bu hanenin üyesi olmalı.",
+    invalidPaymentAccount:
+      "Ödeme hesabı bu hanedeki aktif bir banka, nakit veya birikim hesabı olmalı.",
+    typeLocked: "Hesap türü değiştirilemez.",
+    ownerOnly: "Hesapları yalnızca hane sahipleri yönetebilir.",
+  },
+  transactions: {
+    title: "İşlemler",
+    description: "Gelir, gider ve transferler.",
+    new: "Yeni işlem",
+    types: { expense: "Gider", income: "Gelir", transfer: "Transfer" },
+    statuses: { posted: "Gerçekleşti", planned: "Planlı", void: "İptal" },
+    createTitle: { expense: "Yeni gider", income: "Yeni gelir", transfer: "Yeni transfer" },
+    editTitle: "İşlemi düzenle",
+    copyTitle: "İşlemi kopyala",
+    fields: {
+      amount: "Tutar",
+      date: "Tarih",
+      account: "Hesap",
+      fromAccount: "Kaynak hesap",
+      toAccount: "Hedef hesap",
+      category: "Kategori",
+      selectCategory: "Kategori seçin",
+      selectAccount: "Hesap seçin",
+      payee: "Satıcı / karşı taraf",
+      payeePlaceholder: "ör. Migros",
+      description: "Açıklama",
+      tags: "Etiketler",
+      tagsHint: "Virgülle ayırın (ör. tatil, indirim)",
+      advanced: "Gelişmiş: ek, etiket, bölme",
+      split: "Bölünmüş işlem",
+      splitHint: "Tutarı birden çok kategoriye bölün; kalemlerin toplamı tutara eşit olmalı.",
+      addSplit: "Kalem ekle",
+      removeSplit: "Kalemi kaldır",
+      splitNote: "Not",
+      remaining: "Kalan",
+      remainingOk: "Kalemler toplamı tutara eşit",
+      fillRemaining: "Kalanı son kaleme ekle",
+      suggested: "Bu satıcı için son kullanılan kategori ve hesap önerildi.",
+    },
+    validation: {
+      amountPositive: "Tutar sıfırdan büyük olmalı",
+      selectAccount: "Hesap seçin",
+      selectToAccount: "Hedef hesabı seçin",
+      sameAccount: "Kaynak ve hedef hesap aynı olamaz",
+      selectCategory: "Kategori seçin",
+      splitMin: "Bölünmüş işlemde en az 2 kalem olmalı",
+      splitSum: "Kalemlerin toplamı tutara eşit olmalı",
+      accountInvalid: "Hesap bu hanede yok, arşivli veya size kapalı.",
+      categoryInvalid: "Kategori bu hanede yok, arşivli veya işlem türüyle uyuşmuyor.",
+    },
+    list: {
+      empty: "Bu filtrelerle işlem bulunamadı.",
+      emptyAll: "Henüz işlem yok.",
+      split: (n: number) => `Bölünmüş · ${n} kalem`,
+      transfer: (from: string, to: string) => `${from} → ${to}`,
+      dayTotal: "Günlük net",
+      total: (n: number) => `${n} işlem`,
+      sums: { income: "Gelir", expense: "Gider", net: "Net" },
+      hiddenAccount: "Gizli hesap",
+    },
+    filters: {
+      title: "Filtreler",
+      open: "Filtrele",
+      apply: "Uygula",
+      clear: "Temizle",
+      from: "Başlangıç",
+      to: "Bitiş",
+      type: "Tür",
+      account: "Hesap",
+      category: "Kategori",
+      person: "Ekleyen",
+      status: "Durum",
+      min: "En az (TL)",
+      max: "En çok (TL)",
+      tag: "Etiket",
+      search: "Ara",
+      searchPlaceholder: "Açıklama, satıcı veya not…",
+      all: "Tümü",
+      active: (n: number) => `${n} filtre`,
+    },
+    detail: {
+      title: "İşlem ayrıntısı",
+      lines: "Kalemler",
+      createdBy: "Ekleyen",
+      updatedBy: "Son düzenleyen",
+      createdAt: "Oluşturulma",
+    },
+    actions: { edit: "Düzenle", copy: "Kopyala", delete: "Sil", restore: "Geri al" },
+    toast: {
+      created: "İşlem kaydedildi.",
+      updated: "İşlem güncellendi.",
+      deleted: "İşlem silindi.",
+      restored: "İşlem geri alındı.",
+    },
+    deleteTitle: "İşlem silinsin mi?",
+    deleteDescription:
+      "İşlem listeden ve bakiyelerden kaldırılır. Bildirimdeki “Geri al” ile geri getirebilirsiniz.",
+    export: "CSV indir",
+    csv: {
+      header: [
+        "İşlem No",
+        "Tarih",
+        "Tür",
+        "Durum",
+        "Hesap",
+        "Hedef hesap",
+        "Kategori",
+        "Satıcı",
+        "Açıklama",
+        "Kalem notu",
+        "Etiketler",
+        "Tutar",
+        "Ekleyen",
+      ],
+      filename: (date: string) => `butcem-islemler-${date}.csv`,
+    },
+    adjustment: "Mutabakat düzeltmesi",
+    adjustmentReadOnly:
+      "Mutabakat düzeltmesi düzenlenemez; gerekirse silip mutabakatı yeniden yapın.",
+    reconciled: "Mutabakatı yapıldı",
+    readOnly: "İzleyici rolündesiniz; işlem ekleyemezsiniz.",
+    noAccounts: "İşlem girmek için önce bir hesap gerekli.",
+    noAccountsLink: "Hesaplara git",
+  },
+  attachments: {
+    title: "Ekler",
+    add: "Ek ekle",
+    addHint: { image: "Fiş veya fatura fotoğrafı", imagePdf: "Görsel veya PDF (ör. bordro)" },
+    count: (n: number) => `${n} ek`,
+    uploading: "Yükleniyor…",
+    remove: "Eki kaldır",
+    open: "Aç",
+    download: "İndir",
+    fullscreen: "Tam ekran",
+    exitFullscreen: "Tam ekrandan çık",
+    previous: "Önceki",
+    next: "Sonraki",
+    position: (i: number, n: number) => `${i} / ${n}`,
+    viewerTitle: "Ek dosyalar",
+    pdf: "PDF belgesi",
+    moreCount: (n: number) => `+${n}`,
+    waitForUploads: "Yüklemeler bitmeden kaydedilemez.",
+    errors: {
+      empty: "Dosya seçilmedi veya dosya boş.",
+      tooLarge: (mb: number) => `Dosya çok büyük (en fazla ${mb} MB).`,
+      tooMany: (n: number) => `Bir kayda en fazla ${n} dosya eklenebilir.`,
+      tooManyPending: "Kaydedilmemiş çok fazla ek var; önce formu kaydedin.",
+      unsupported: "Desteklenmeyen dosya türü. JPEG, PNG, WebP, HEIC veya PDF yükleyin.",
+      unreadable: "Dosya okunamadı veya bozuk.",
+      kindNotAllowed: "Gider işlemlerine yalnızca görsel eklenebilir (PDF gelir ve transferlerde).",
+      invalid: "Ek dosya bulunamadı veya bu kayda eklenemez.",
+      upload: "Dosya yüklenemedi.",
+    },
+  },
+  statement: {
+    title: "Hesap ekstresi",
+    back: "Hesaplar",
+    allTransactions: "Tüm işlemler",
+    prevMonth: "Önceki ay",
+    nextMonth: "Sonraki ay",
+    opening: "Ay başı bakiye",
+    inflow: "Giriş",
+    outflow: "Çıkış",
+    closing: "Ay sonu bakiye",
+    current: "Güncel bakiye",
+    balanceAfter: "Bakiye",
+    empty: "Bu ayda işlem yok.",
+    truncated: "Çok fazla işlem var; yalnızca ilk 2.000 işlem gösteriliyor.",
+    lastReconciliation: (date: string, balance: string) =>
+      `Son mutabakat: ${date} · ekstre bakiyesi ${balance}`,
+    noReconciliation: "Henüz mutabakat yapılmadı.",
+    reconciledHint: "Mutabakatı yapılmış işlem",
+    adjustmentDescription: (statementBalance: string) =>
+      `Ekstre bakiyesi ${statementBalance} ile fark`,
+    reconcile: {
+      open: "Mutabakat yap",
+      title: "Mutabakat",
+      description:
+        "Banka veya kart ekstrenizdeki tarihi ve bakiyeyi girin; uygulamadaki bakiye ile karşılaştırılır.",
+      date: "Ekstre tarihi",
+      balance: "Ekstredeki bakiye (TL)",
+      debt: "Ekstredeki borç (TL)",
+      balanceHint: "Eksi bakiye için başına - koyun (ör. KMH kullanımı).",
+      debtHint: "Karttaki toplam borcu pozitif girin.",
+      check: "Karşılaştır",
+      statementBalance: "Ekstre",
+      appBalance: "Uygulama",
+      difference: "Fark",
+      matches: "Bakiyeler tutuyor.",
+      mismatch: "Bakiyeler tutmuyor. Eksik veya hatalı işlem olabilir.",
+      adjustmentOffer: (amount: string, kind: string) =>
+        `Farkı kapatmak için ${amount} tutarında bir “${kind}” düzeltme işlemi oluşturulsun.`,
+      acceptAdjustment: "Düzeltme işlemi oluştur",
+      unreconciled: (n: number) => `${n} işlem işaretlenecek.`,
+      confirm: "Mutabakatı tamamla",
+      confirmWithAdjustment: "Düzelt ve tamamla",
+      done: (n: number) => `Mutabakat tamamlandı; ${n} işlem işaretlendi.`,
+      doneWithAdjustment: (n: number) => `Düzeltme işlemi oluşturuldu ve ${n} işlem işaretlendi.`,
+    },
+    errors: {
+      date: "Geçerli ve bugünden ileri olmayan bir tarih girin.",
+      archived: "Arşivlenmiş hesapta mutabakat yapılamaz.",
+      needsAdjustment:
+        "Bakiyeler tutmuyor; düzeltme işlemini onaylayın veya işlemleri kontrol edin.",
+    },
+  },
+  categories: {
+    title: "Kategoriler",
+    description: "Gelir ve gider kategorileri. Alt kategoriler raporlarda üst kategoriye toplanır.",
+    expense: "Gider",
+    income: "Gelir",
+    newCategory: "Yeni kategori",
+    addChild: "Alt kategori ekle",
+    edit: "Düzenle",
+    moveUp: "Yukarı taşı",
+    moveDown: "Aşağı taşı",
+    archive: "Arşivle",
+    unarchive: "Arşivden çıkar",
+    showArchived: "Arşivi göster",
+    archived: "Arşivli",
+    defaultBadge: "Varsayılan",
+    empty: "Bu türde kategori yok.",
+    createTitle: "Yeni kategori",
+    editTitle: "Kategoriyi düzenle",
+    formDescription: "Alt kategori için bir üst kategori seçin; boş bırakılırsa ana kategori olur.",
+    name: "Ad",
+    parent: "Üst kategori",
+    noParent: "— Ana kategori —",
+    icon: "İkon",
+    color: "Renk",
+    created: (name: string) => `${name} oluşturuldu.`,
+    updated: (name: string) => `${name} güncellendi.`,
+    archivedToast: (name: string) => `${name} arşivlendi.`,
+    unarchivedToast: (name: string) => `${name} arşivden çıkarıldı.`,
+    archiveTitle: "Kategori arşivlensin mi?",
+    archiveDescription: (name: string) =>
+      `“${name}” ve alt kategorileri yeni işlemlerde seçilemez. Geçmiş işlemler ve raporlar etkilenmez.`,
+    duplicate: "Bu düzeyde aynı adlı bir kategori zaten var.",
+    violations: {
+      self: "Kategori kendi altına taşınamaz.",
+      descendant: "Kategori kendi alt kategorisinin altına taşınamaz.",
+      kind: "Gelir ve gider kategorileri birbirinin altına konamaz.",
+      depth: "En fazla 5 seviye derinliğe izin verilir.",
+      parentNotFound: "Üst kategori bulunamadı.",
+      parentArchived: "Üst kategori arşivli; önce onu arşivden çıkarın.",
+    },
+    readOnly: "İzleyici rolündesiniz; kategorileri değiştiremezsiniz.",
+  },
   adminHouseholds: {
     title: "Haneler",
     description: "Hane oluşturma, kullanıcıları haneye atama ve hane içi roller.",
@@ -162,7 +516,7 @@ export const tr = {
     expenseHint: "Harcama, fatura, alışveriş",
     incomeHint: "Maaş, ek gelir, iade",
     transferHint: "Hesaplar ve cariler arası",
-    notYet: "İşlem formu Faz 6'da eklenecek.",
+    noAccounts: "İşlem girmek için önce bir hesap gerekli.",
   },
   auth: {
     loginTitle: "Giriş yap",
@@ -281,6 +635,13 @@ export const tr = {
     householdNameMax: "Hane adı en fazla 80 karakter olabilir",
     selectUser: "Bir kullanıcı seçin",
     wholeNumber: "Tam sayı girin",
+    money: "Geçerli bir tutar girin (ör. 1.250,50)",
+    moneyNonNegative: "Tutar negatif olamaz",
+    percent: "0 ile 100 arasında bir oran girin (ör. 4,25)",
+    date: "Geçerli bir tarih seçin",
+    selectProvider: "Kart sağlayıcısını seçin",
+    privateNeedsOwner: "“Yalnızca ben” hesabı için hesap sahibini seçin",
+    dueDays: "Kesimden sonra en fazla 30 gün olabilir",
   },
   errors: {
     notFoundTitle: "Sayfa bulunamadı",

src/lib/storage/index.ts

@@ -0,0 +1,18 @@
+import "server-only";
+import { env } from "@/lib/env";
+import { createLocalDriver } from "./local";
+import type { StorageDriver } from "./types";
+
+export type { StorageDriver } from "./types";
+export { isValidStorageKey } from "./types";
+
+/**
+ * Depolama soyutlaması (Bölüm 7.4): `put`, `get`, `delete`. İlk sürücü yerel disk (`UPLOAD_DIR`,
+ * canlıda Docker volume). İleride S3 uyumlu (MinIO) sürücü aynı arayüzle eklenebilir.
+ */
+const g = globalThis as unknown as { __butcemStorage?: StorageDriver };
+
+export function getStorage(): StorageDriver {
+  g.__butcemStorage ??= createLocalDriver(env().UPLOAD_DIR);
+  return g.__butcemStorage;
+}

src/lib/storage/local.test.ts

@@ -0,0 +1,35 @@
+import { mkdtemp, rm } from "node:fs/promises";
+import { tmpdir } from "node:os";
+import path from "node:path";
+import { afterAll, describe, expect, it } from "vitest";
+import { createLocalDriver } from "./local";
+import { isValidStorageKey } from "./types";
+
+const dirs: string[] = [];
+afterAll(() => Promise.all(dirs.map((d) => rm(d, { recursive: true, force: true }))));
+
+describe("yerel depolama", () => {
+  it("anahtar biçimi: yol geçişi ve beklenmeyen uzantılar reddedilir", () => {
+    expect(isValidStorageKey("ab/0123456789abcdef0123.webp")).toBe(true);
+    expect(isValidStorageKey("ab/0123456789abcdef0123.thumb.webp")).toBe(true);
+    expect(isValidStorageKey("ab/0123456789abcdef0123.pdf")).toBe(true);
+    expect(isValidStorageKey("../0123456789abcdef0123.webp")).toBe(false);
+    expect(isValidStorageKey("ab/../../etc/passwd")).toBe(false);
+    expect(isValidStorageKey("/ab/0123456789abcdef0123.webp")).toBe(false);
+    expect(isValidStorageKey("ab/0123456789abcdef0123.html")).toBe(false);
+  });
+
+  it("put/get/delete", async () => {
+    const dir = await mkdtemp(path.join(tmpdir(), "butcem-storage-"));
+    dirs.push(dir);
+    const s = createLocalDriver(dir);
+    const key = "cd/cdef0123456789abcdef.pdf";
+    expect(await s.get(key)).toBeNull();
+    await s.put(key, new TextEncoder().encode("merhaba"));
+    expect((await s.get(key))!.toString()).toBe("merhaba");
+    await s.delete(key);
+    await s.delete(key);
+    expect(await s.get(key)).toBeNull();
+    await expect(s.put("../x.pdf", new Uint8Array())).rejects.toThrow();
+  });
+});

src/lib/storage/local.ts

@@ -0,0 +1,37 @@
+import { randomBytes } from "node:crypto";
+import { mkdir, readFile, rename, rm, writeFile } from "node:fs/promises";
+import path from "node:path";
+import { isValidStorageKey, type StorageDriver } from "./types";
+
+/** Yerel disk sürücüsü. Yazma atomiktir (geçici dosya + rename); yarım dosya servis edilmez. */
+export function createLocalDriver(baseDir: string): StorageDriver {
+  const root = path.resolve(baseDir);
+
+  function resolve(key: string): string {
+    if (!isValidStorageKey(key)) throw new Error(`Geçersiz depolama anahtarı: ${key}`);
+    const full = path.resolve(root, key);
+    if (!full.startsWith(root + path.sep)) throw new Error("Depolama kökü dışına çıkılamaz.");
+    return full;
+  }
+
+  return {
+    async put(key, data) {
+      const full = resolve(key);
+      await mkdir(path.dirname(full), { recursive: true, mode: 0o750 });
+      const tmp = `${full}.${randomBytes(6).toString("hex")}.tmp`;
+      await writeFile(tmp, data, { mode: 0o640 });
+      await rename(tmp, full);
+    },
+    async get(key) {
+      try {
+        return await readFile(resolve(key));
+      } catch (error) {
+        if ((error as NodeJS.ErrnoException).code === "ENOENT") return null;
+        throw error;
+      }
+    },
+    async delete(key) {
+      await rm(resolve(key), { force: true });
+    },
+  };
+}

src/lib/storage/types.ts

@@ -0,0 +1,18 @@
+export interface StorageDriver {
+  /** Dosyayı yazar (varsa üzerine yazar). */
+  put(key: string, data: Uint8Array): Promise<void>;
+  /** Dosyayı okur; yoksa null. */
+  get(key: string): Promise<Buffer | null>;
+  /** Dosyayı siler; yoksa sessizce geçer. */
+  delete(key: string): Promise<void>;
+}
+
+/**
+ * Anahtar biçimi: "ab/<rastgele-id>[.thumb].webp|pdf". Yalnızca küçük harf, rakam, tire, nokta
+ * ve tek bir alt klasör; ".." veya mutlak yol olamaz (dizin dışına çıkma engellenir).
+ */
+const KEY_PATTERN = /^[a-z0-9]{2}\/[a-z0-9-]{16,64}(\.thumb)?\.(webp|pdf)$/;
+
+export function isValidStorageKey(key: string): boolean {
+  return KEY_PATTERN.test(key);
+}

src/lib/uploads/process.ts

@@ -0,0 +1,74 @@
+import "server-only";
+import sharp from "sharp";
+import type { DetectedType } from "@/shared/attachments";
+
+/** Ana görsel uzun kenar sınırı (fiş okunabilir kalsın, dosya küçülsün). */
+export const MAX_IMAGE_EDGE = 2000;
+export const THUMB_EDGE = 320;
+/** Dekompresyon bombasına karşı piksel sınırı (~50 MP). */
+const MAX_INPUT_PIXELS = 50_000_000;
+
+export type ProcessedImage = {
+  main: Buffer;
+  thumb: Buffer;
+  width: number;
+  height: number;
+};
+
+export class UnreadableImageError extends Error {}
+
+/**
+ * Görseli normalize eder: EXIF yönüne göre döndürür, en fazla 2000 px'e küçültür ve WebP'ye
+ * çevirir. sharp çıktıya meta veri yazmaz (withMetadata kullanılmadığı için EXIF/GPS/ICC dahil
+ * tüm meta veri düşer). HEIC (iPhone, HEVC) sharp'ın hazır derlemesinde çözülemediği için
+ * libheif (WASM) ile çözülür.
+ */
+export async function processImage(bytes: Buffer, type: DetectedType): Promise<ProcessedImage> {
+  try {
+    const source = type === "heic" ? await decodeHeic(bytes) : sharpFrom(bytes).rotate();
+    const { data, info } = await source
+      .resize({
+        width: MAX_IMAGE_EDGE,
+        height: MAX_IMAGE_EDGE,
+        fit: "inside",
+        withoutEnlargement: true,
+      })
+      .webp({ quality: 82 })
+      .toBuffer({ resolveWithObject: true });
+    const thumb = await sharp(data)
+      .resize({ width: THUMB_EDGE, height: THUMB_EDGE, fit: "inside", withoutEnlargement: true })
+      .webp({ quality: 70 })
+      .toBuffer();
+    return { main: data, thumb, width: info.width, height: info.height };
+  } catch (error) {
+    throw new UnreadableImageError(error instanceof Error ? error.message : String(error));
+  }
+}
+
+function sharpFrom(bytes: Buffer) {
+  return sharp(bytes, { failOn: "error", limitInputPixels: MAX_INPUT_PIXELS });
+}
+
+async function decodeHeic(bytes: Buffer) {
+  // Bazı .heic dosyaları aslında AV1 (AVIF) içerir; sharp bunları doğrudan çözebilir.
+  try {
+    const meta = await sharpFrom(bytes).metadata();
+    if (meta.compression === "av1") return sharpFrom(bytes).rotate();
+  } catch {
+    // libheif ile denenecek.
+  }
+  const { default: decode } = await import("heic-decode");
+  const image = await decode({ buffer: bytes });
+  if (image.width * image.height > MAX_INPUT_PIXELS) throw new Error("Görsel çok büyük.");
+  // libheif yönlendirmeyi (irot/imir) çözerken uygular; ham RGBA piksellerden devam edilir.
+  return sharp(Buffer.from(image.data.buffer, image.data.byteOffset, image.data.byteLength), {
+    raw: { width: image.width, height: image.height, channels: 4 },
+  });
+}
+
+/** PDF'ler değiştirilmeden saklanır; yalnızca yapı kontrolü (başlık + dosya sonu işareti). */
+export function isPlausiblePdf(bytes: Buffer): boolean {
+  if (bytes.subarray(0, 5).toString("latin1") !== "%PDF-") return false;
+  const tail = bytes.subarray(Math.max(0, bytes.length - 2048)).toString("latin1");
+  return tail.includes("%%EOF");
+}

src/models/account.ts

@@ -0,0 +1,67 @@
+import { model, models, Schema, type InferSchemaType, type Model } from "mongoose";
+import { ACCOUNT_TYPES, DUE_RULE_KINDS, MEAL_CARD_PROVIDERS } from "@/shared/accounts";
+import { ICON_KEYS, SWATCHES } from "@/shared/appearance";
+
+/**
+ * Hesap (Bölüm 6.1). Tutarlar kuruş. Bakiye işareti: varlık pozitif, kart borcu negatif.
+ * Güncel bakiyenin tek doğruluk kaynağı işlemlerdir (Faz 6b); `balanceCacheMinor` yalnızca önbellek.
+ */
+const overdraftSchema = new Schema(
+  {
+    enabled: { type: Boolean, default: false },
+    limitMinor: { type: Number, min: 0, default: 0 },
+    /** Aylık faiz oranı, baz puan (4,25% → 425). */
+    monthlyRateBp: { type: Number, min: 0, max: 10_000, default: null },
+    statementDay: { type: Number, min: 1, max: 31, default: null },
+  },
+  { _id: false },
+);
+
+const creditCardSchema = new Schema(
+  {
+    limitMinor: { type: Number, min: 0, default: 0 },
+    /** Hesap kesim günü; ayda yoksa (31) ayın son günü kullanılır (Faz 7). */
+    statementDay: { type: Number, min: 1, max: 31, default: 1 },
+    dueRule: {
+      kind: { type: String, enum: DUE_RULE_KINDS, default: "daysAfter" },
+      value: { type: Number, min: 1, max: 31, default: 10 },
+    },
+    /** Kart borcunun ödeneceği varsayılan hesap. */
+    paymentAccountId: { type: Schema.Types.ObjectId, default: null },
+  },
+  { _id: false },
+);
+
+const accountSchema = new Schema(
+  {
+    householdId: { type: Schema.Types.ObjectId, required: true },
+    name: { type: String, required: true, trim: true, maxlength: 80 },
+    type: { type: String, enum: ACCOUNT_TYPES, required: true },
+    institution: { type: String, trim: true, maxlength: 80, default: "" },
+    mealCardProvider: { type: String, enum: [...MEAL_CARD_PROVIDERS, null], default: null },
+    /** İleride döviz hesabı için; şimdilik yalnızca TRY. */
+    currency: { type: String, enum: ["TRY"], default: "TRY" },
+    openingBalanceMinor: { type: Number, required: true, default: 0 },
+    openingDate: { type: Date, required: true },
+    color: { type: String, enum: SWATCHES, default: "blue" },
+    icon: { type: String, enum: ICON_KEYS, default: "wallet" },
+    order: { type: Number, default: 0 },
+    archivedAt: { type: Date, default: null },
+    /** Hesabın sahibi kişi (hane üyesi). "Yalnızca ben" hesaplarında bakiyeyi yalnızca o görür. */
+    ownerUserId: { type: Schema.Types.ObjectId, default: null },
+    isPrivate: { type: Boolean, default: false },
+    overdraft: { type: overdraftSchema, default: null },
+    creditCard: { type: creditCardSchema, default: null },
+    balanceCacheMinor: { type: Number, default: null },
+    createdBy: { type: Schema.Types.ObjectId, required: true },
+    updatedBy: { type: Schema.Types.ObjectId, required: true },
+  },
+  { timestamps: true, collection: "accounts" },
+);
+
+accountSchema.index({ householdId: 1, archivedAt: 1, order: 1 });
+
+export type Account = InferSchemaType<typeof accountSchema>;
+
+export const AccountModel: Model<Account> =
+  (models.Account as Model<Account> | undefined) ?? model<Account>("Account", accountSchema);

src/models/attachment.ts

@@ -0,0 +1,51 @@
+import { model, models, Schema, type InferSchemaType, type Model } from "mongoose";
+import { ATTACHMENT_KINDS } from "@/shared/attachments";
+
+/** Ek dosyanın bağlanabileceği kayıt türleri (ileride: alışveriş fişi, cari hareket…). */
+export const ATTACHMENT_OWNER_TYPES = ["transaction"] as const;
+export type AttachmentOwnerType = (typeof ATTACHMENT_OWNER_TYPES)[number];
+
+/**
+ * Ek dosya meta verisi (Bölüm 7.4). Dosyanın kendisi depolama sürücüsünde, rastgele anahtarla.
+ * - Yüklenince `ownerId: null` (bekleyen); kayıt kaydedilince sahibine bağlanır.
+ * - Bekleyen ek yalnızca yükleyene görünür ve 24 saat içinde bağlanmazsa temizlenir.
+ * - Kayıttan çıkarılan ek `deletedAt` alır; dosya saklama süresi sonunda silinir.
+ */
+const attachmentSchema = new Schema(
+  {
+    householdId: { type: Schema.Types.ObjectId, required: true },
+    ownerType: { type: String, enum: ATTACHMENT_OWNER_TYPES, default: null },
+    ownerId: { type: Schema.Types.ObjectId, default: null },
+    kind: { type: String, enum: ATTACHMENT_KINDS, required: true },
+    /** Saklanan içeriğin türü (görseller her zaman WebP'ye çevrilir). */
+    mimeType: { type: String, enum: ["image/webp", "application/pdf"], required: true },
+    /** Kaynak tür (jpeg, png, webp, heic, pdf) — bilgi amaçlı. */
+    sourceType: { type: String, required: true },
+    originalName: { type: String, default: "", maxlength: 120 },
+    size: { type: Number, required: true },
+    originalSize: { type: Number, required: true },
+    width: { type: Number, default: null },
+    height: { type: Number, default: null },
+    storageKey: { type: String, required: true },
+    thumbKey: { type: String, default: null },
+    uploadedBy: { type: Schema.Types.ObjectId, required: true },
+    /** Kayıt içindeki sıra (carousel sırası). */
+    order: { type: Number, default: 0 },
+    deletedAt: { type: Date, default: null },
+  },
+  { timestamps: true, collection: "attachments" },
+);
+
+attachmentSchema.index({ householdId: 1, ownerType: 1, ownerId: 1, deletedAt: 1, order: 1 });
+attachmentSchema.index({ ownerId: 1, createdAt: 1 });
+attachmentSchema.index(
+  { deletedAt: 1 },
+  { partialFilterExpression: { deletedAt: { $type: "date" } } },
+);
+attachmentSchema.index({ storageKey: 1 }, { unique: true });
+
+export type Attachment = InferSchemaType<typeof attachmentSchema>;
+
+export const AttachmentModel: Model<Attachment> =
+  (models.Attachment as Model<Attachment> | undefined) ??
+  model<Attachment>("Attachment", attachmentSchema);

src/models/audit-log.ts

@@ -17,6 +17,16 @@ export const AUDIT_ACTIONS = [
   "user.ban",
   "user.unban",
   "user.remove",
+  "account.create",
+  "account.update",
+  "account.archive",
+  "account.unarchive",
+  "account.reconcile",
+  "category.archive",
+  "category.unarchive",
+  "category.move",
+  "transaction.delete",
+  "transaction.restore",
 ] as const;
 export type AuditAction = (typeof AUDIT_ACTIONS)[number];
 

src/models/category.ts

@@ -0,0 +1,38 @@
+import { model, models, Schema, type InferSchemaType, type Model } from "mongoose";
+import { ICON_KEYS, SWATCHES } from "@/shared/appearance";
+import { CATEGORY_KINDS } from "@/shared/schemas/category";
+
+/** Gelir/gider kategori ağacı (Bölüm 6.2). Silme yok; arşivleme (alt ağaçla birlikte). */
+const categorySchema = new Schema(
+  {
+    householdId: { type: Schema.Types.ObjectId, required: true },
+    kind: { type: String, enum: CATEGORY_KINDS, required: true },
+    name: { type: String, required: true, trim: true, maxlength: 80 },
+    /** Kardeşler arasında ad tekrarını önlemek için normalize ad (foldTr). */
+    nameKey: { type: String, required: true },
+    parentId: { type: Schema.Types.ObjectId, default: null },
+    /** Kökten üst kategoriye kadar kimlikler (alt ağaç sorguları ve toplama için). */
+    ancestors: { type: [Schema.Types.ObjectId], default: [] },
+    icon: { type: String, enum: ICON_KEYS, default: "tag" },
+    color: { type: String, enum: SWATCHES, default: "slate" },
+    order: { type: Number, default: 0 },
+    archivedAt: { type: Date, default: null },
+    /** Varsayılan setten geldiyse sabit anahtar (tekrar yüklemede kopya olmaz). */
+    defaultKey: { type: String, default: null },
+    createdBy: { type: Schema.Types.ObjectId, required: true },
+    updatedBy: { type: Schema.Types.ObjectId, required: true },
+  },
+  { timestamps: true, collection: "categories" },
+);
+
+categorySchema.index({ householdId: 1, kind: 1, parentId: 1, order: 1 });
+categorySchema.index({ householdId: 1, ancestors: 1 });
+categorySchema.index(
+  { householdId: 1, defaultKey: 1 },
+  { unique: true, partialFilterExpression: { defaultKey: { $type: "string" } } },
+);
+
+export type Category = InferSchemaType<typeof categorySchema>;
+
+export const CategoryModel: Model<Category> =
+  (models.Category as Model<Category> | undefined) ?? model<Category>("Category", categorySchema);

src/models/payee.ts

@@ -0,0 +1,25 @@
+import { model, models, Schema, type InferSchemaType, type Model } from "mongoose";
+import { TRANSACTION_TYPES } from "@/shared/transactions";
+
+/** Satıcı / karşı taraf ve "akıllı giriş" kuralı: son kullanılan kategori ve hesap (Bölüm 6.3). */
+const payeeSchema = new Schema(
+  {
+    householdId: { type: Schema.Types.ObjectId, required: true },
+    name: { type: String, required: true, trim: true, maxlength: 80 },
+    nameKey: { type: String, required: true },
+    lastType: { type: String, enum: TRANSACTION_TYPES, default: "expense" },
+    lastCategoryId: { type: Schema.Types.ObjectId, default: null },
+    lastAccountId: { type: Schema.Types.ObjectId, default: null },
+    useCount: { type: Number, default: 0 },
+    lastUsedAt: { type: Date, default: () => new Date() },
+  },
+  { timestamps: true, collection: "payees" },
+);
+
+payeeSchema.index({ householdId: 1, nameKey: 1 }, { unique: true });
+payeeSchema.index({ householdId: 1, useCount: -1 });
+
+export type Payee = InferSchemaType<typeof payeeSchema>;
+
+export const PayeeModel: Model<Payee> =
+  (models.Payee as Model<Payee> | undefined) ?? model<Payee>("Payee", payeeSchema);

src/models/reconciliation.ts

@@ -0,0 +1,30 @@
+import { model, models, Schema, type InferSchemaType, type Model } from "mongoose";
+
+/**
+ * Mutabakat kaydı (Bölüm 6.1): kullanıcı ekstre bakiyesini girdi, uygulama bakiyesiyle
+ * karşılaştırıldı, fark varsa düzeltme işlemi oluşturuldu ve o tarihe kadarki işlemler işaretlendi.
+ */
+const reconciliationSchema = new Schema(
+  {
+    householdId: { type: Schema.Types.ObjectId, required: true },
+    accountId: { type: Schema.Types.ObjectId, required: true },
+    /** İstanbul gününün başlangıç anı (UTC); o günün sonuna kadarki işlemler dahil. */
+    statementDate: { type: Date, required: true },
+    /** Uygulamadaki işaretle (kredi kartında eksi = borç). */
+    statementBalanceMinor: { type: Number, required: true },
+    appBalanceMinor: { type: Number, required: true },
+    differenceMinor: { type: Number, required: true },
+    adjustmentTransactionId: { type: Schema.Types.ObjectId, default: null },
+    markedCount: { type: Number, default: 0 },
+    createdBy: { type: Schema.Types.ObjectId, required: true },
+  },
+  { timestamps: { createdAt: true, updatedAt: false }, collection: "reconciliations" },
+);
+
+reconciliationSchema.index({ householdId: 1, accountId: 1, statementDate: -1, createdAt: -1 });
+
+export type Reconciliation = InferSchemaType<typeof reconciliationSchema>;
+
+export const ReconciliationModel: Model<Reconciliation> =
+  (models.Reconciliation as Model<Reconciliation> | undefined) ??
+  model<Reconciliation>("Reconciliation", reconciliationSchema);

src/models/transaction.ts

@@ -0,0 +1,82 @@
+import { model, models, Schema, type InferSchemaType, type Model } from "mongoose";
+import { TRANSACTION_STATUSES, TRANSACTION_TYPES } from "@/shared/transactions";
+
+/**
+ * İşlem (Bölüm 6.3). `amountMinor` her zaman pozitif; işaret türden gelir (transactionEffects).
+ * Bakiyenin tek doğruluk kaynağıdır. Silme yumuşaktır (`deletedAt`).
+ */
+const splitSchema = new Schema(
+  {
+    categoryId: { type: Schema.Types.ObjectId, required: true },
+    amountMinor: { type: Number, required: true, min: 1 },
+    note: { type: String, default: "", maxlength: 120 },
+  },
+  { _id: true },
+);
+
+const transactionSchema = new Schema(
+  {
+    householdId: { type: Schema.Types.ObjectId, required: true },
+    type: { type: String, enum: TRANSACTION_TYPES, required: true },
+    status: { type: String, enum: TRANSACTION_STATUSES, default: "posted" },
+    /** İstanbul gününün başlangıç anı (UTC). */
+    date: { type: Date, required: true },
+    accountId: { type: Schema.Types.ObjectId, required: true },
+    toAccountId: { type: Schema.Types.ObjectId, default: null },
+    amountMinor: { type: Number, required: true, min: 1 },
+    /** Bölünmemiş gelir/giderde kategori; bölünmüşte null ve kalemler `splits`te. */
+    categoryId: { type: Schema.Types.ObjectId, default: null },
+    splits: { type: [splitSchema], default: [] },
+    /** Kategori filtresi/raporlar için: categoryId veya kalem kategorileri (tekilleştirilmiş). */
+    effectiveCategoryIds: { type: [Schema.Types.ObjectId], default: [] },
+    payeeId: { type: Schema.Types.ObjectId, default: null },
+    payeeName: { type: String, default: "", maxlength: 80 },
+    description: { type: String, default: "", maxlength: 500 },
+    /** Arama için normalize metin (açıklama + satıcı + kalem notları). */
+    searchText: { type: String, default: "" },
+    tags: { type: [String], default: [] },
+    /** Bağlı (silinmemiş) ek dosya sayısı; liste ikonu için (asıl kayıt attachments'ta). */
+    attachmentCount: { type: Number, default: 0 },
+    // İleri fazlar: planlı işlem kuralı (7), taksit (7), kart dönemi (7), cari (8).
+    recurringRuleId: { type: Schema.Types.ObjectId, default: null },
+    installment: {
+      type: new Schema(
+        { planId: Schema.Types.ObjectId, index: Number, count: Number },
+        { _id: false },
+      ),
+      default: null,
+    },
+    statementId: { type: Schema.Types.ObjectId, default: null },
+    contactId: { type: Schema.Types.ObjectId, default: null },
+    /**
+     * Mutabakatı yapılmış hesaplar (Bölüm 6.1). Transfer iki hesaba dokunduğu için hesap bazında
+     * tutulur. Tutar, tarih, tür veya hesap değişirse işaret kalkar.
+     */
+    reconciledAccountIds: { type: [Schema.Types.ObjectId], default: [] },
+    /** Mutabakat düzeltme işlemi: kategorisiz; düzenlenemez, yalnızca silinebilir. */
+    isAdjustment: { type: Boolean, default: false },
+    deletedAt: { type: Date, default: null },
+    /** Seed verisinin idempotent yüklenmesi için sabit anahtar. */
+    seedRef: { type: String, default: null },
+    createdBy: { type: Schema.Types.ObjectId, required: true },
+    updatedBy: { type: Schema.Types.ObjectId, required: true },
+  },
+  { timestamps: true, collection: "transactions" },
+);
+
+transactionSchema.index({ householdId: 1, deletedAt: 1, date: -1, createdAt: -1 });
+transactionSchema.index({ householdId: 1, status: 1, date: 1 });
+transactionSchema.index({ householdId: 1, accountId: 1, date: -1 });
+transactionSchema.index({ householdId: 1, toAccountId: 1, date: -1 });
+transactionSchema.index({ householdId: 1, effectiveCategoryIds: 1, date: -1 });
+transactionSchema.index({ householdId: 1, tags: 1 });
+transactionSchema.index(
+  { householdId: 1, seedRef: 1 },
+  { unique: true, partialFilterExpression: { seedRef: { $type: "string" } } },
+);
+
+export type Transaction = InferSchemaType<typeof transactionSchema>;
+
+export const TransactionModel: Model<Transaction> =
+  (models.Transaction as Model<Transaction> | undefined) ??
+  model<Transaction>("Transaction", transactionSchema);

src/proxy.ts

@@ -16,7 +16,9 @@ export function proxy(request: NextRequest) {
 
 export const config = {
   // Herkese açık yollar hariç: giriş, auth ve health API'leri, statik dosyalar, ikonlar, manifest.
+  // /api/files da hariç: route oturumu kendisi kontrol eder (401) ve proxy büyük yükleme
+  // gövdelerini tamponlamasın (proxyClientMaxBodySize).
   matcher: [
-    "/((?!login|api/auth|api/health|_next/static|_next/image|brand/|icons/|favicon.ico|icon.png|apple-icon.png|manifest.webmanifest|robots.txt).*)",
+    "/((?!login|api/auth|api/health|api/files|_next/static|_next/image|brand/|icons/|favicon.ico|icon.png|apple-icon.png|manifest.webmanifest|robots.txt).*)",
   ],
 };

src/shared/accounts.ts

@@ -0,0 +1,20 @@
+/** Hesap türleri ve yemek kartı sağlayıcıları (Bölüm 6.1). */
+export const ACCOUNT_TYPES = ["cash", "bank", "savings", "credit_card", "meal_card"] as const;
+export type AccountType = (typeof ACCOUNT_TYPES)[number];
+
+export const MEAL_CARD_PROVIDERS = [
+  "pluxee",
+  "multinet",
+  "edenred",
+  "setcard",
+  "metropol",
+  "other",
+] as const;
+export type MealCardProvider = (typeof MEAL_CARD_PROVIDERS)[number];
+
+/** Kredi kartı son ödeme kuralı: kesimden N gün sonra | ayın sabit günü. */
+export const DUE_RULE_KINDS = ["daysAfter", "fixedDay"] as const;
+export type DueRuleKind = (typeof DUE_RULE_KINDS)[number];
+
+/** Borç (negatif bakiye) taşıyan hesap türleri. */
+export const isLiabilityType = (type: AccountType) => type === "credit_card";

src/shared/appearance.ts

@@ -0,0 +1,71 @@
+/**
+ * Kullanıcı verisindeki renk ve ikonlar anahtar olarak saklanır (sabit renk kodu yok).
+ * Renkler globals.css'teki --swatch-* değişkenlerine, ikonlar lucide bileşenlerine eşlenir.
+ */
+export const SWATCHES = [
+  "blue",
+  "sky",
+  "teal",
+  "green",
+  "lime",
+  "amber",
+  "orange",
+  "red",
+  "rose",
+  "pink",
+  "purple",
+  "indigo",
+  "slate",
+] as const;
+export type Swatch = (typeof SWATCHES)[number];
+
+export const ICON_KEYS = [
+  "wallet",
+  "banknote",
+  "landmark",
+  "piggy-bank",
+  "credit-card",
+  "utensils",
+  "shopping-cart",
+  "shopping-basket",
+  "receipt",
+  "zap",
+  "droplet",
+  "flame",
+  "wifi",
+  "smartphone",
+  "house",
+  "building",
+  "car",
+  "fuel",
+  "bus",
+  "train",
+  "heart-pulse",
+  "pill",
+  "graduation-cap",
+  "book",
+  "shirt",
+  "gamepad",
+  "film",
+  "music",
+  "coffee",
+  "plane",
+  "gift",
+  "baby",
+  "paw-print",
+  "wrench",
+  "sofa",
+  "repeat",
+  "briefcase",
+  "trending-up",
+  "coins",
+  "percent",
+  "undo",
+  "sparkles",
+  "spray-can",
+  "scissors",
+  "dumbbell",
+  "tag",
+  "circle-ellipsis",
+] as const;
+export type IconKey = (typeof ICON_KEYS)[number];

src/shared/attachments.test.ts

@@ -0,0 +1,56 @@
+import { describe, expect, it } from "vitest";
+import {
+  acceptAttribute,
+  allowedAttachmentKinds,
+  detectFileType,
+  formatFileSize,
+  kindOf,
+} from "./attachments";
+
+const bytes = (...parts: (number[] | string)[]) =>
+  new Uint8Array(
+    parts.flatMap((p) => (typeof p === "string" ? [...p].map((c) => c.charCodeAt(0)) : p)),
+  );
+
+describe("detectFileType", () => {
+  it("imzalardan türü bulur", () => {
+    expect(detectFileType(bytes([0xff, 0xd8, 0xff, 0xe0]))).toBe("jpeg");
+    expect(detectFileType(bytes([0x89], "PNG", [0x0d, 0x0a, 0x1a, 0x0a]))).toBe("png");
+    expect(detectFileType(bytes("RIFF", [0, 0, 0, 0], "WEBPVP8 "))).toBe("webp");
+    expect(detectFileType(bytes("%PDF-1.7"))).toBe("pdf");
+  });
+
+  it("HEIC: ana veya uyumlu markadan", () => {
+    expect(detectFileType(bytes([0, 0, 0, 24], "ftypheic", [0, 0, 0, 0], "mif1heic"))).toBe("heic");
+    expect(detectFileType(bytes([0, 0, 0, 28], "ftypmif1", [0, 0, 0, 0], "mif1heichevc"))).toBe(
+      "heic",
+    );
+    // MP4 videosu HEIC değildir.
+    expect(detectFileType(bytes([0, 0, 0, 24], "ftypisom", [0, 0, 2, 0], "isomiso2"))).toBeNull();
+  });
+
+  it("uzantı/metin/kısa içerik reddedilir", () => {
+    expect(detectFileType(bytes("<svg xmlns="))).toBeNull();
+    expect(detectFileType(bytes("GIF89a"))).toBeNull();
+    expect(detectFileType(bytes([0xff, 0xd8]))).toBeNull();
+    expect(detectFileType(new Uint8Array())).toBeNull();
+  });
+});
+
+describe("tür kuralları", () => {
+  it("gider yalnızca görsel; gelir ve transfer görsel + PDF", () => {
+    expect(allowedAttachmentKinds("expense")).toEqual(["image"]);
+    expect(allowedAttachmentKinds("income")).toEqual(["image", "pdf"]);
+    expect(allowedAttachmentKinds("transfer")).toEqual(["image", "pdf"]);
+    expect(acceptAttribute(["image"])).not.toContain("pdf");
+    expect(acceptAttribute(["image", "pdf"])).toContain("application/pdf");
+    expect(kindOf("heic")).toBe("image");
+    expect(kindOf("pdf")).toBe("pdf");
+  });
+
+  it("boyut biçimi", () => {
+    expect(formatFileSize(900)).toBe("900 B");
+    expect(formatFileSize(2048)).toBe("2 KB");
+    expect(formatFileSize(1.5 * 1024 * 1024)).toBe("1,5 MB");
+  });
+});

src/shared/attachments.ts

@@ -0,0 +1,78 @@
+import type { TransactionType } from "./transactions";
+
+/** Ek dosya kuralları (Bölüm 6.3, 7.4). Sunucu ve istemci aynı sabitleri kullanır. */
+
+export const MAX_ATTACHMENTS_PER_RECORD = 10;
+export const ATTACHMENT_KINDS = ["image", "pdf"] as const;
+export type AttachmentKind = (typeof ATTACHMENT_KINDS)[number];
+
+/** Dosya içeriğinden tespit edilen kaynak türler (uzantıya güvenilmez). */
+export type DetectedType = "jpeg" | "png" | "webp" | "heic" | "pdf";
+
+export function kindOf(type: DetectedType): AttachmentKind {
+  return type === "pdf" ? "pdf" : "image";
+}
+
+/**
+ * İşlem türüne göre izinli ek türleri: gider yalnızca görsel (fiş/fatura fotoğrafı);
+ * gelir görsel veya PDF (ör. bordro); transfer görsel veya PDF (dekont).
+ */
+export function allowedAttachmentKinds(type: TransactionType): readonly AttachmentKind[] {
+  return type === "expense" ? ["image"] : ["image", "pdf"];
+}
+
+/** `<input accept>` değeri (yalnızca seçici filtresi; asıl doğrulama sunucuda). */
+export function acceptAttribute(kinds: readonly AttachmentKind[]): string {
+  const image = "image/jpeg,image/png,image/webp,image/heic,image/heif,.heic,.heif";
+  return kinds.includes("pdf") ? `${image},application/pdf,.pdf` : image;
+}
+
+/** Dosya içeriğinin ilk baytlarından türü bulur; desteklenmeyen içerikte null. */
+export function detectFileType(bytes: Uint8Array): DetectedType | null {
+  const at = (offset: number, sig: number[]) =>
+    bytes.length >= offset + sig.length && sig.every((b, i) => bytes[offset + i] === b);
+  const ascii = (offset: number, text: string) =>
+    at(
+      offset,
+      [...text].map((c) => c.charCodeAt(0)),
+    );
+
+  if (at(0, [0xff, 0xd8, 0xff])) return "jpeg";
+  if (at(0, [0x89, 0x50, 0x4e, 0x47, 0x0d, 0x0a, 0x1a, 0x0a])) return "png";
+  if (ascii(0, "RIFF") && ascii(8, "WEBP")) return "webp";
+  if (ascii(0, "%PDF-")) return "pdf";
+  // ISO BMFF: [boyut][ftyp][ana marka][sürüm][uyumlu markalar…]
+  if (ascii(4, "ftyp")) {
+    const boxSize = Math.min(
+      bytes.length,
+      ((bytes[0]! << 24) | (bytes[1]! << 16) | (bytes[2]! << 8) | bytes[3]!) >>> 0,
+    );
+    const brands: string[] = [];
+    const brandAt = (o: number) => String.fromCharCode(...bytes.subarray(o, o + 4));
+    brands.push(brandAt(8));
+    for (let o = 16; o + 4 <= boxSize && o < 64; o += 4) brands.push(brandAt(o));
+    if (brands.some((b) => HEIF_BRANDS.has(b))) return "heic";
+  }
+  return null;
+}
+
+const HEIF_BRANDS = new Set([
+  "heic",
+  "heix",
+  "heim",
+  "heis",
+  "hevc",
+  "hevx",
+  "hevm",
+  "hevs",
+  "mif1",
+  "msf1",
+]);
+
+/** "1,2 MB" gibi okunur boyut. */
+export function formatFileSize(bytes: number): string {
+  if (bytes < 1024) return `${bytes} B`;
+  const kb = bytes / 1024;
+  if (kb < 1024) return `${Math.round(kb)} KB`;
+  return `${(kb / 1024).toLocaleString("tr-TR", { maximumFractionDigits: 1 })} MB`;
+}

src/shared/csv.ts

@@ -0,0 +1,29 @@
+/**
+ * CSV üretimi — Türkçe Excel ile uyumlu: noktalı virgül ayırıcı, ondalık virgül,
+ * UTF-8 BOM (Türkçe karakterler doğru açılır), CRLF satır sonu.
+ * Formül enjeksiyonuna karşı = + - @ ile başlayan metinler tek tırnakla etkisizleştirilir.
+ */
+export const CSV_SEPARATOR = ";";
+const BOM = "";
+
+export type CsvValue = string | number | null | undefined;
+
+function escapeCell(value: CsvValue): string {
+  if (value === null || value === undefined) return "";
+  let s = typeof value === "number" ? String(value) : value;
+  // Sayısal görünen değerler (ör. "-1250,50") olduğu gibi kalır; diğerleri formül olarak çalışmasın.
+  if (typeof value === "string" && /^[=+\-@\t\r]/.test(s) && !/^-?\d+(,\d+)?$/.test(s)) s = `'${s}`;
+  return /[";\r\n]/.test(s) ? `"${s.replace(/"/g, '""')}"` : s;
+}
+
+export function toCsv(header: readonly string[], rows: readonly (readonly CsvValue[])[]): string {
+  const lines = [header, ...rows].map((r) => r.map(escapeCell).join(CSV_SEPARATOR));
+  return BOM + lines.join("\r\n") + "\r\n";
+}
+
+/** Kuruş → "1250,50" (CSV'de sayı olarak okunur; binlik ayırıcı yok). */
+export function csvMoney(amountMinor: number): string {
+  const sign = amountMinor < 0 ? "-" : "";
+  const abs = Math.abs(amountMinor);
+  return `${sign}${Math.trunc(abs / 100)},${String(abs % 100).padStart(2, "0")}`;
+}

src/shared/dates.test.ts

@@ -0,0 +1,26 @@
+import { describe, expect, it } from "vitest";
+import { istanbulDayStart, toIstanbulYmd, todayIstanbul } from "./dates";
+
+describe("İstanbul günü", () => {
+  it("gün başlangıcı UTC+3'e göre hesaplanır", () => {
+    expect(istanbulDayStart("2026-11-05")?.toISOString()).toBe("2026-11-04T21:00:00.000Z");
+    expect(istanbulDayStart("2027-01-01")?.toISOString()).toBe("2026-12-31T21:00:00.000Z");
+  });
+
+  it("geçersiz tarihleri reddeder", () => {
+    expect(istanbulDayStart("2026-02-30")).toBeNull();
+    expect(istanbulDayStart("05.11.2026")).toBeNull();
+  });
+
+  it("anı İstanbul gününe çevirir (gece yarısı sınırı)", () => {
+    expect(toIstanbulYmd("2026-12-31T20:59:59Z")).toBe("2026-12-31");
+    expect(toIstanbulYmd("2026-12-31T21:00:00Z")).toBe("2027-01-01");
+    expect(todayIstanbul(new Date("2026-11-04T22:30:00Z"))).toBe("2026-11-05");
+  });
+
+  it("gidiş-dönüş tutarlıdır", () => {
+    for (const ymd of ["2026-03-31", "2026-10-25", "2028-02-29"]) {
+      expect(toIstanbulYmd(istanbulDayStart(ymd)!)).toBe(ymd);
+    }
+  });
+});

src/shared/dates.ts

@@ -0,0 +1,51 @@
+import { TIME_ZONE } from "./format";
+
+/**
+ * İstanbul günü yardımcıları. Veritabanında UTC saklanır; gün sınırları İstanbul'a göredir.
+ * Türkiye 2016'dan beri sabit UTC+3 kullanır; yine de dönüşüm Intl ile yapılır (kural değişirse
+ * yalnızca ofset hesabı güncellenir).
+ */
+
+const ymdFmt = new Intl.DateTimeFormat("en-CA", {
+  timeZone: TIME_ZONE,
+  year: "numeric",
+  month: "2-digit",
+  day: "2-digit",
+});
+
+/** Bir anın İstanbul'daki takvim günü: "2026-11-05". */
+export function toIstanbulYmd(date: Date | string | number): string {
+  return ymdFmt.format(new Date(date));
+}
+
+/** Bugünün İstanbul günü. */
+export function todayIstanbul(now: Date = new Date()): string {
+  return toIstanbulYmd(now);
+}
+
+/** İstanbul'un verilen andaki UTC ofseti (dakika; +180). */
+function istanbulOffsetMinutes(at: Date): number {
+  const parts = new Intl.DateTimeFormat("en-US", {
+    timeZone: TIME_ZONE,
+    hourCycle: "h23",
+    year: "numeric",
+    month: "2-digit",
+    day: "2-digit",
+    hour: "2-digit",
+    minute: "2-digit",
+  }).formatToParts(at);
+  const get = (t: string) => Number(parts.find((p) => p.type === t)?.value);
+  const asUtc = Date.UTC(get("year"), get("month") - 1, get("day"), get("hour"), get("minute"));
+  return Math.round((asUtc - at.getTime()) / 60_000);
+}
+
+/** "2026-11-05" → o günün İstanbul'daki başlangıç anı (UTC Date). Geçersizse null. */
+export function istanbulDayStart(ymd: string): Date | null {
+  const m = /^(\d{4})-(\d{2})-(\d{2})$/.exec(ymd);
+  if (!m) return null;
+  const [y, mo, d] = [Number(m[1]), Number(m[2]), Number(m[3])];
+  const guess = new Date(Date.UTC(y, mo - 1, d));
+  if (guess.getUTCFullYear() !== y || guess.getUTCMonth() !== mo - 1 || guess.getUTCDate() !== d)
+    return null;
+  return new Date(guess.getTime() - istanbulOffsetMinutes(guess) * 60_000);
+}

src/shared/money.test.ts

@@ -0,0 +1,87 @@
+import { describe, expect, it } from "vitest";
+import { allocate, formatMoneyInput, parseMoney, splitEvenly, sumMoney } from "./money";
+
+describe("parseMoney", () => {
+  it.each([
+    ["1.250,50", 125050],
+    ["1250,50", 125050],
+    ["1250,5", 125050],
+    ["1250", 125000],
+    ["0,01", 1],
+    [",5", 50],
+    ["1.250", 125000],
+    ["12.345.678,90", 1234567890],
+    ["12.5", 1250],
+    ["12.50", 1250],
+    ["₺1.250,50", 125050],
+    ["1.250,50 TL", 125050],
+    ["  1 250,50 ", 125050],
+    ["-12,30", -1230],
+    ["−12,30", -1230],
+    ["+7", 700],
+    ["0", 0],
+    ["-0", 0],
+  ])("%s → %i", (input, expected) => {
+    expect(parseMoney(input)).toBe(expected);
+  });
+
+  it.each([
+    "",
+    "abc",
+    "1,2,3",
+    "12,345",
+    "1.25,00",
+    "1.2345",
+    "12.345.6",
+    "1,5e3",
+    "--5",
+    "100000000000,01",
+  ])("geçersiz: %s", (input) => {
+    expect(parseMoney(input)).toBeNull();
+  });
+});
+
+describe("formatMoneyInput", () => {
+  it("Türkçe biçimde simgesiz yazar ve parseMoney ile geri döner", () => {
+    for (const v of [0, 1, 99, 100, 125050, 1234567890, -1230]) {
+      expect(parseMoney(formatMoneyInput(v))).toBe(v);
+    }
+    expect(formatMoneyInput(125050)).toBe("1.250,50");
+    expect(formatMoneyInput(-5)).toBe("-0,05");
+  });
+});
+
+describe("allocate", () => {
+  it("toplam her zaman korunur (kuruş kaybı yok)", () => {
+    for (const total of [1, 100, 10000, 99999, 120000, -10001]) {
+      for (const weights of [[1], [1, 1, 1], [800, 250, 150], [1, 2, 3, 4, 5, 6, 7], [0, 1]]) {
+        const parts = allocate(total, weights);
+        expect(parts.reduce((a, b) => a + b, 0)).toBe(total);
+        expect(parts).toHaveLength(weights.length);
+      }
+    }
+  });
+
+  it("ağırlıklara orantılıdır ve deterministiktir", () => {
+    expect(allocate(120000, [800, 250, 150])).toEqual([80000, 25000, 15000]);
+    expect(allocate(100, [1, 1, 1])).toEqual([34, 33, 33]);
+    expect(allocate(-100, [1, 1, 1])).toEqual([-34, -33, -33]);
+    expect(allocate(5, [0, 1])).toEqual([0, 5]);
+  });
+
+  it("geçersiz girdiyi reddeder", () => {
+    expect(() => allocate(100, [])).toThrow(RangeError);
+    expect(() => allocate(100, [0, 0])).toThrow(RangeError);
+    expect(() => allocate(100, [-1, 2])).toThrow(RangeError);
+    expect(() => allocate(1.5, [1])).toThrow(TypeError);
+  });
+});
+
+describe("splitEvenly", () => {
+  it("9 taksit: 1.000,00 TL", () => {
+    const parts = splitEvenly(100000, 9);
+    expect(sumMoney(parts)).toBe(100000);
+    expect(parts[0]).toBe(11112);
+    expect(parts.slice(1).every((p) => p === 11111)).toBe(true);
+  });
+});

src/shared/money.ts

@@ -0,0 +1,119 @@
+/**
+ * Para birimi yardımcıları — tutarlar HER ZAMAN tamsayı kuruştur (`amountMinor`).
+ * 125,50 TL → 12550. Float ile hesap yapılmaz; yuvarlama yalnızca gösterimde.
+ *
+ * Ayrıştırma kuralları (tr-TR):
+ * - Virgül varsa ondalık ayırıcıdır; noktalar ve boşluklar binlik ayırıcıdır: "1.250,50" → 125050.
+ * - Virgül yoksa ve noktalar geçerli binlik gruplarıysa (1.250 / 12.345.678) binlik ayırıcıdır.
+ * - Virgül yoksa ve tek nokta 1–2 ondalık içeriyorsa ondalıktır: "12.5" → 1250 (telefon klavyeleri).
+ * - En fazla 2 ondalık; "₺", "TL", boşluklar ve baştaki +/− kabul edilir. Belirsiz girdi → null.
+ */
+
+export const MAX_AMOUNT_MINOR = 100_000_000_000_00; // 100 milyar TL üst sınırı (güvenli tamsayı içinde)
+
+const THOUSANDS_GROUPED = /^\d{1,3}(\.\d{3})+$/;
+
+export function parseMoney(input: string): number | null {
+  let s = input
+    .trim()
+    .replace(/\s| | /g, "")
+    .replace(/₺|TL$/i, "");
+  if (!s) return null;
+  let sign = 1;
+  if (s.startsWith("-") || s.startsWith("−")) {
+    sign = -1;
+    s = s.slice(1);
+  } else if (s.startsWith("+")) {
+    s = s.slice(1);
+  }
+  s = s.replace(/₺/g, "");
+
+  let intPart: string;
+  let fracPart = "";
+  if (s.includes(",")) {
+    const parts = s.split(",");
+    if (parts.length !== 2) return null;
+    [intPart, fracPart] = parts as [string, string];
+    if (intPart.includes(".")) {
+      if (!THOUSANDS_GROUPED.test(intPart)) return null;
+      intPart = intPart.replace(/\./g, "");
+    }
+  } else if (s.includes(".")) {
+    if (THOUSANDS_GROUPED.test(s)) {
+      intPart = s.replace(/\./g, "");
+    } else {
+      const parts = s.split(".");
+      if (parts.length !== 2 || parts[1]!.length > 2) return null;
+      [intPart, fracPart] = parts as [string, string];
+    }
+  } else {
+    intPart = s;
+  }
+
+  if (intPart === "") intPart = "0";
+  if (!/^\d+$/.test(intPart) || !/^\d{0,2}$/.test(fracPart)) return null;
+  const minor = Number(intPart) * 100 + Number(fracPart.padEnd(2, "0"));
+  if (!Number.isSafeInteger(minor) || minor > MAX_AMOUNT_MINOR) return null;
+  return sign * minor === 0 ? 0 : sign * minor;
+}
+
+/** Form alanı için: 125050 → "1.250,50" (simgesiz). */
+export function formatMoneyInput(amountMinor: number): string {
+  assertMinor(amountMinor);
+  const sign = amountMinor < 0 ? "-" : "";
+  const abs = Math.abs(amountMinor);
+  const int = Math.trunc(abs / 100)
+    .toString()
+    .replace(/\B(?=(\d{3})+(?!\d))/g, ".");
+  const frac = (abs % 100).toString().padStart(2, "0");
+  return `${sign}${int},${frac}`;
+}
+
+export function assertMinor(value: number): void {
+  if (!Number.isSafeInteger(value)) throw new TypeError(`Kuruş tutarı tamsayı olmalı: ${value}`);
+}
+
+/** Kuruş tutarlarını toplar (tamsayı garantili). */
+export function sumMoney(values: readonly number[]): number {
+  let total = 0;
+  for (const v of values) {
+    assertMinor(v);
+    total += v;
+  }
+  assertMinor(total);
+  return total;
+}
+
+/**
+ * Oransal bölme (en büyük kalan yöntemi): kuruş kaybı olmadan `totalMinor`'u ağırlıklara böler.
+ * Parçaların toplamı her zaman tam olarak `totalMinor`'dur. Taksit ve bölünmüş işlem için.
+ * Eşit kalanlarda önceki parça önceliklidir (deterministik).
+ */
+export function allocate(totalMinor: number, weights: readonly number[]): number[] {
+  assertMinor(totalMinor);
+  if (weights.length === 0) throw new RangeError("En az bir ağırlık gerekli");
+  if (weights.some((w) => !Number.isFinite(w) || w < 0))
+    throw new RangeError("Ağırlıklar negatif olamaz");
+  const weightSum = weights.reduce((a, b) => a + b, 0);
+  if (weightSum <= 0) throw new RangeError("Ağırlıkların toplamı sıfırdan büyük olmalı");
+
+  const sign = totalMinor < 0 ? -1 : 1;
+  const abs = Math.abs(totalMinor);
+  const raw = weights.map((w) => (abs * w) / weightSum);
+  const parts = raw.map((r) => Math.floor(r));
+  let remainder = abs - parts.reduce((a, b) => a + b, 0);
+  const order = raw
+    .map((r, i) => ({ i, frac: r - Math.floor(r) }))
+    .sort((a, b) => b.frac - a.frac || a.i - b.i);
+  for (let k = 0; remainder > 0; k = (k + 1) % order.length, remainder--) parts[order[k]!.i]! += 1;
+  return parts.map((p) => (p === 0 ? 0 : sign * p));
+}
+
+/** Eşit bölme: 100,00 TL / 3 → [3334, 3333, 3333]. */
+export function splitEvenly(totalMinor: number, count: number): number[] {
+  if (!Number.isInteger(count) || count < 1) throw new RangeError("Parça sayısı en az 1 olmalı");
+  return allocate(
+    totalMinor,
+    Array.from({ length: count }, () => 1),
+  );
+}

src/shared/quantity.test.ts

@@ -0,0 +1,40 @@
+import { describe, expect, it } from "vitest";
+import { convertQuantity, formatQuantity, parseQuantity } from "./quantity";
+
+describe("parseQuantity", () => {
+  it.each([
+    ["1,5", 1500],
+    ["1.5", 1500],
+    ["2", 2000],
+    ["0,125", 125],
+    ["5", 5000],
+    [" 10,25 ", 10250],
+  ])("%s → %i", (input, expected) => {
+    expect(parseQuantity(input)).toBe(expected);
+  });
+
+  it.each(["", "-1", "1,2345", "1,2,3", "abc", "1e3"])("geçersiz: %s", (input) => {
+    expect(parseQuantity(input)).toBeNull();
+  });
+});
+
+describe("formatQuantity", () => {
+  it("gereksiz sıfırları atar, birim ekler", () => {
+    expect(formatQuantity(1500, "kg")).toBe("1,5 kg");
+    expect(formatQuantity(5000, "gr")).toBe("5 gr");
+    expect(formatQuantity(125)).toBe("0,125");
+    expect(formatQuantity(1234500)).toBe("1.234,5");
+    expect(formatQuantity(-250)).toBe("-0,25");
+  });
+});
+
+describe("convertQuantity", () => {
+  it("aynı boyutta dönüştürür", () => {
+    expect(convertQuantity(1500, "kg", "g")).toBe(1500000); // 1,5 kg = 1500 g
+    expect(convertQuantity(500000, "g", "kg")).toBe(500); // 500 g = 0,5 kg
+    expect(convertQuantity(2000, "lt", "ml")).toBe(2000000);
+  });
+  it("uyumsuz birimde hata verir", () => {
+    expect(() => convertQuantity(1000, "kg", "lt")).toThrow(RangeError);
+  });
+});

src/shared/quantity.ts

@@ -0,0 +1,51 @@
+/**
+ * Miktar yardımcıları (stok, gram altın, döviz, adet).
+ *
+ * KURAL: Tüm miktarlar birimin BİNDE BİRİ cinsinden tamsayı saklanır (QUANTITY_SCALE = 1000):
+ *   1,5 kg → 1500 · 5 gr altın → 5000 · 2 adet çeyrek → 2000 · 0,125 lt → 125 · 100 USD → 100000
+ * Böylece 3 ondalık hassasiyet sağlanır, toplama/çıkarma tamsayıdır. Birimler arası dönüşüm
+ * (kg↔g, lt↔ml) aynı boyuttaki birimler için tanımlıdır; özel birimler ("yıkama", "tablet")
+ * ürün bazında dönüşüm oranıyla (Faz 12) çevrilir.
+ */
+
+export const QUANTITY_SCALE = 1000;
+
+export const UNITS = {
+  g: { label: "g", dimension: "mass", factor: 1 },
+  kg: { label: "kg", dimension: "mass", factor: 1000 },
+  ml: { label: "ml", dimension: "volume", factor: 1 },
+  lt: { label: "lt", dimension: "volume", factor: 1000 },
+  adet: { label: "adet", dimension: "count", factor: 1 },
+} as const;
+
+export type Unit = keyof typeof UNITS;
+
+/** "1,5" / "1.5" / "2" / "0,125" → binde bir tamsayı. En fazla 3 ondalık; geçersizse null. */
+export function parseQuantity(input: string): number | null {
+  const s = input.trim().replace(/\s/g, "");
+  const m = /^(\d+)(?:[.,](\d{1,3}))?$/.exec(s);
+  if (!m) return null;
+  const value = Number(m[1]) * QUANTITY_SCALE + Number((m[2] ?? "").padEnd(3, "0"));
+  return Number.isSafeInteger(value) ? value : null;
+}
+
+/** 1500 → "1,5"; 5000 → "5"; 125 → "0,125" (gereksiz sıfırlar atılır). */
+export function formatQuantity(quantity: number, unit?: string): string {
+  if (!Number.isSafeInteger(quantity)) throw new TypeError(`Miktar tamsayı olmalı: ${quantity}`);
+  const sign = quantity < 0 ? "-" : "";
+  const abs = Math.abs(quantity);
+  const int = Math.trunc(abs / QUANTITY_SCALE).toLocaleString("tr-TR");
+  const frac = (abs % QUANTITY_SCALE).toString().padStart(3, "0").replace(/0+$/, "");
+  const text = `${sign}${int}${frac ? `,${frac}` : ""}`;
+  return unit ? `${text} ${unit}` : text;
+}
+
+/** Aynı boyuttaki birimler arasında dönüşüm (kg → g vb.). Uyumsuz birimde hata. */
+export function convertQuantity(quantity: number, from: Unit, to: Unit): number {
+  const a = UNITS[from];
+  const b = UNITS[to];
+  if (a.dimension !== b.dimension) throw new RangeError(`${from} → ${to} dönüştürülemez`);
+  const result = (quantity * a.factor) / b.factor;
+  // Hassasiyet kaybı olursa (ör. 1 ml → lt = 0,001 lt = 1) yuvarlanır; 3 ondalık sınırı.
+  return Math.round(result);
+}

src/shared/schemas/account.ts

@@ -0,0 +1,89 @@
+import { z } from "zod";
+import { tr } from "../../i18n/tr";
+import { ACCOUNT_TYPES, DUE_RULE_KINDS, MEAL_CARD_PROVIDERS } from "../accounts";
+import { ICON_KEYS, SWATCHES } from "../appearance";
+import { parseMoney } from "../money";
+
+const v = tr.validation;
+
+/** Türkçe para girişi ("1.250,50") → kuruş. Boş → 0 (opsiyonel alanlarda). */
+export const moneyInputSchema = z
+  .string()
+  .trim()
+  .transform((s, ctx) => {
+    if (s === "") return 0;
+    const minor = parseMoney(s);
+    if (minor === null) {
+      ctx.addIssue({ code: "custom", message: v.money });
+      return z.NEVER;
+    }
+    return minor;
+  });
+
+/** Pozitif (≥ 0) para girişi. */
+export const nonNegativeMoneySchema = moneyInputSchema.refine((n) => n >= 0, v.moneyNonNegative);
+
+const day = (max: number) => z.coerce.number().int().min(1).max(max);
+const objectIdOrEmpty = z
+  .string()
+  .regex(/^([a-f0-9]{24})?$/i)
+  .transform((s) => (s === "" ? null : s));
+
+/** Yüzde girişi ("4,25") → baz puan (425). Boş → null. */
+const percentToBp = z
+  .string()
+  .trim()
+  .transform((s, ctx) => {
+    if (s === "") return null;
+    const minor = parseMoney(s); // aynı ondalık kuralları: 2 hane
+    if (minor === null || minor < 0 || minor > 100_00) {
+      ctx.addIssue({ code: "custom", message: v.percent });
+      return z.NEVER;
+    }
+    return minor;
+  });
+
+export const accountFormSchema = z
+  .object({
+    name: z.string().trim().min(1, tr.common.required).max(80, v.nameMax),
+    type: z.enum(ACCOUNT_TYPES),
+    institution: z.string().trim().max(80, v.nameMax),
+    mealCardProvider: z.enum(MEAL_CARD_PROVIDERS).nullable(),
+    /** Kart için "açılış borcu" pozitif girilir; sunucu negatife çevirir. */
+    openingBalance: moneyInputSchema,
+    /** yyyy-MM-dd (İstanbul günü) */
+    openingDate: z.string().regex(/^\d{4}-\d{2}-\d{2}$/, v.date),
+    color: z.enum(SWATCHES),
+    icon: z.enum(ICON_KEYS),
+    ownerUserId: objectIdOrEmpty,
+    isPrivate: z.boolean(),
+    overdraftEnabled: z.boolean(),
+    overdraftLimit: nonNegativeMoneySchema,
+    overdraftMonthlyRate: percentToBp,
+    overdraftStatementDay: z
+      .union([z.literal(""), day(31)])
+      .transform((d) => (d === "" ? null : d)),
+    cardLimit: nonNegativeMoneySchema,
+    cardStatementDay: day(31),
+    cardDueKind: z.enum(DUE_RULE_KINDS),
+    cardDueValue: day(31),
+    cardPaymentAccountId: objectIdOrEmpty,
+  })
+  .superRefine((a, ctx) => {
+    if (a.type === "meal_card" && !a.mealCardProvider) {
+      ctx.addIssue({ code: "custom", path: ["mealCardProvider"], message: v.selectProvider });
+    }
+    if (a.isPrivate && !a.ownerUserId) {
+      ctx.addIssue({ code: "custom", path: ["ownerUserId"], message: v.privateNeedsOwner });
+    }
+    if (a.type === "credit_card" && a.cardDueKind === "daysAfter" && a.cardDueValue > 30) {
+      ctx.addIssue({ code: "custom", path: ["cardDueValue"], message: v.dueDays });
+    }
+    // Yalnızca banka hesabı (KMH ile) negatif açılabilir; kart borcu pozitif girilir.
+    if (a.openingBalance < 0 && a.type !== "bank") {
+      ctx.addIssue({ code: "custom", path: ["openingBalance"], message: v.moneyNonNegative });
+    }
+  });
+
+export type AccountFormInput = z.input<typeof accountFormSchema>;
+export type AccountForm = z.output<typeof accountFormSchema>;

src/shared/schemas/category.ts

@@ -0,0 +1,20 @@
+import { z } from "zod";
+import { tr } from "../../i18n/tr";
+import { ICON_KEYS, SWATCHES } from "../appearance";
+
+export const CATEGORY_KINDS = ["expense", "income"] as const;
+export type CategoryKind = (typeof CATEGORY_KINDS)[number];
+
+export const categoryFormSchema = z.object({
+  kind: z.enum(CATEGORY_KINDS),
+  name: z.string().trim().min(1, tr.common.required).max(80, tr.validation.nameMax),
+  parentId: z
+    .string()
+    .regex(/^([a-f0-9]{24})?$/i)
+    .transform((s) => (s === "" ? null : s)),
+  icon: z.enum(ICON_KEYS),
+  color: z.enum(SWATCHES),
+});
+
+export type CategoryFormInput = z.input<typeof categoryFormSchema>;
+export type CategoryForm = z.output<typeof categoryFormSchema>;

src/shared/schemas/reconciliation.ts

@@ -0,0 +1,29 @@
+import { z } from "zod";
+import { tr } from "../../i18n/tr";
+import { parseMoney } from "../money";
+
+const v = tr.validation;
+
+/**
+ * Mutabakat formu (web + mobil). `statementBalance` ekstredeki bakiye; kredi kartında
+ * ekstredeki BORÇ tutarı pozitif girilir (sunucu uygulamadaki eksi bakiyeye çevirir).
+ */
+export const reconcileSchema = z.object({
+  statementDate: z.string().regex(/^\d{4}-\d{2}-\d{2}$/, v.date),
+  statementBalance: z
+    .string()
+    .trim()
+    .transform((s, ctx) => {
+      const minor = parseMoney(s);
+      if (minor === null) {
+        ctx.addIssue({ code: "custom", message: v.money });
+        return z.NEVER;
+      }
+      return minor;
+    }),
+  /** Fark varsa düzeltme işlemi oluşturulmasını onaylar. */
+  acceptAdjustment: z.boolean().default(false),
+});
+
+export type ReconcileInput = z.input<typeof reconcileSchema>;
+export type ReconcileForm = z.output<typeof reconcileSchema>;

src/shared/schemas/transaction.ts

@@ -0,0 +1,126 @@
+import { z } from "zod";
+import { tr } from "../../i18n/tr";
+import { parseMoney } from "../money";
+import { MAX_ATTACHMENTS_PER_RECORD } from "../attachments";
+import { MAX_SPLITS, normalizeTags, TRANSACTION_TYPES } from "../transactions";
+
+const v = tr.validation;
+const t = tr.transactions.validation;
+const objectId = z.string().regex(/^[a-f0-9]{24}$/i, t.selectAccount);
+const optionalId = z
+  .string()
+  .regex(/^([a-f0-9]{24})?$/i)
+  .nullable()
+  .optional()
+  .transform((s) => (s ? s : null));
+
+/** Pozitif tutar ("1.250,50" → 125050). */
+const positiveMoney = z
+  .string()
+  .trim()
+  .transform((s, ctx) => {
+    const minor = parseMoney(s);
+    if (minor === null || minor <= 0) {
+      ctx.addIssue({ code: "custom", message: minor === null ? v.money : t.amountPositive });
+      return z.NEVER;
+    }
+    return minor;
+  });
+
+const splitSchema = z.object({
+  categoryId: objectId.refine(Boolean, t.selectCategory),
+  amount: positiveMoney,
+  note: z.string().trim().max(120).default(""),
+});
+
+/**
+ * İşlem formu (web + mobil). Kurallar:
+ * - transfer: hedef hesap zorunlu ve kaynaktan farklı; kategori/bölme yok.
+ * - gelir/gider: ya tek kategori ya da en az 2 kalemli bölme; kalemler toplamı = tutar.
+ */
+export const transactionFormSchema = z
+  .object({
+    type: z.enum(TRANSACTION_TYPES),
+    amount: positiveMoney,
+    date: z.string().regex(/^\d{4}-\d{2}-\d{2}$/, v.date),
+    accountId: objectId,
+    toAccountId: optionalId,
+    categoryId: optionalId,
+    splits: z.array(splitSchema).max(MAX_SPLITS).default([]),
+    payee: z.string().trim().max(80).default(""),
+    description: z.string().trim().max(500).default(""),
+    tags: z
+      .union([z.string(), z.array(z.string())])
+      .default("")
+      .transform((x) => normalizeTags(x)),
+    /** Bağlı ek dosyalar (sıralı). Yeni ekler önce /api/files ile yüklenir. */
+    attachmentIds: z
+      .array(z.string().regex(/^[a-f0-9]{24}$/i))
+      .max(MAX_ATTACHMENTS_PER_RECORD, tr.attachments.errors.tooMany(MAX_ATTACHMENTS_PER_RECORD))
+      .default([]),
+  })
+  .superRefine((x, ctx) => {
+    if (x.type === "transfer") {
+      if (!x.toAccountId)
+        ctx.addIssue({ code: "custom", path: ["toAccountId"], message: t.selectToAccount });
+      else if (x.toAccountId === x.accountId)
+        ctx.addIssue({ code: "custom", path: ["toAccountId"], message: t.sameAccount });
+      return;
+    }
+    if (x.splits.length === 1) {
+      ctx.addIssue({ code: "custom", path: ["splits"], message: t.splitMin });
+    } else if (x.splits.length >= 2) {
+      const sum = x.splits.reduce((a, s) => a + s.amount, 0);
+      if (sum !== x.amount) ctx.addIssue({ code: "custom", path: ["splits"], message: t.splitSum });
+    } else if (!x.categoryId) {
+      ctx.addIssue({ code: "custom", path: ["categoryId"], message: t.selectCategory });
+    }
+  });
+
+export type TransactionFormInput = z.input<typeof transactionFormSchema>;
+export type TransactionForm = z.output<typeof transactionFormSchema>;
+
+/** Liste filtreleri (URL arama parametrelerinden). Geçersiz değerler yok sayılır. */
+export const transactionFilterSchema = z.object({
+  from: z
+    .string()
+    .regex(/^\d{4}-\d{2}-\d{2}$/)
+    .optional()
+    .catch(undefined),
+  to: z
+    .string()
+    .regex(/^\d{4}-\d{2}-\d{2}$/)
+    .optional()
+    .catch(undefined),
+  type: z.enum(TRANSACTION_TYPES).optional().catch(undefined),
+  hesap: z
+    .string()
+    .regex(/^[a-f0-9]{24}$/i)
+    .optional()
+    .catch(undefined),
+  kategori: z
+    .string()
+    .regex(/^[a-f0-9]{24}$/i)
+    .optional()
+    .catch(undefined),
+  kisi: z
+    .string()
+    .regex(/^[a-f0-9]{24}$/i)
+    .optional()
+    .catch(undefined),
+  durum: z.enum(["posted", "planned", "void"]).optional().catch(undefined),
+  min: z
+    .string()
+    .optional()
+    .catch(undefined)
+    .transform((s) => (s ? (parseMoney(s) ?? undefined) : undefined)),
+  max: z
+    .string()
+    .optional()
+    .catch(undefined)
+    .transform((s) => (s ? (parseMoney(s) ?? undefined) : undefined)),
+  etiket: z.string().trim().max(30).optional().catch(undefined),
+  q: z.string().trim().max(80).optional().catch(undefined),
+  sayfa: z.coerce.number().int().min(1).max(10_000).catch(1).default(1),
+});
+export type TransactionFilters = z.output<typeof transactionFilterSchema>;

src/shared/statement.test.ts

@@ -0,0 +1,42 @@
+import { describe, expect, it } from "vitest";
+import {
+  accountEffect,
+  monthRange,
+  MONTH_PATTERN,
+  shiftMonth,
+  withRunningBalance,
+} from "./statement";
+
+describe("ay yardımcıları", () => {
+  it("monthRange ve shiftMonth yıl sınırını aşar", () => {
+    expect(monthRange("2026-12")).toEqual({ start: "2026-12-01", end: "2027-01-01" });
+    expect(shiftMonth("2026-01", -1)).toBe("2025-12");
+    expect(shiftMonth("2026-11", 14)).toBe("2028-01");
+    expect(MONTH_PATTERN.test("2026-13")).toBe(false);
+    expect(MONTH_PATTERN.test("2026-09")).toBe(true);
+  });
+});
+
+describe("accountEffect", () => {
+  const a = "A";
+  it("gelir +, gider −, transfer kaynak − / hedef +, ilgisiz 0", () => {
+    expect(accountEffect({ type: "income", amountMinor: 500, accountId: a }, a)).toBe(500);
+    expect(accountEffect({ type: "expense", amountMinor: 500, accountId: a }, a)).toBe(-500);
+    const tr = { type: "transfer" as const, amountMinor: 300, accountId: a, toAccountId: "B" };
+    expect(accountEffect(tr, a)).toBe(-300);
+    expect(accountEffect(tr, "B")).toBe(300);
+    expect(accountEffect(tr, "C")).toBe(0);
+    expect(accountEffect({ type: "expense", amountMinor: 1, accountId: "B" }, a)).toBe(0);
+  });
+});
+
+describe("withRunningBalance", () => {
+  it("açılıştan başlayarak biriktirir", () => {
+    expect(
+      withRunningBalance(1000, [{ deltaMinor: -200 }, { deltaMinor: 50 }]).map(
+        (r) => r.balanceMinor,
+      ),
+    ).toEqual([800, 850]);
+    expect(withRunningBalance(5, [])).toEqual([]);
+  });
+});

src/shared/statement.ts

@@ -0,0 +1,48 @@
+import type { TransactionType } from "./transactions";
+
+/** Hesap ekstresi yardımcıları (Bölüm 6.1). Saf fonksiyonlar; sunucu ve testler kullanır. */
+
+export const MONTH_PATTERN = /^\d{4}-(0[1-9]|1[0-2])$/;
+
+/** "2026-11" → { start: "2026-11-01", end: "2026-12-01" } (end hariç). */
+export function monthRange(ym: string): { start: string; end: string } {
+  return { start: `${ym}-01`, end: `${shiftMonth(ym, 1)}-01` };
+}
+
+/** "2026-01", -1 → "2025-12". */
+export function shiftMonth(ym: string, delta: number): string {
+  const [y, m] = ym.split("-").map(Number) as [number, number];
+  const index = y * 12 + (m - 1) + delta;
+  return `${Math.floor(index / 12)}-${String((index % 12) + 1).padStart(2, "0")}`;
+}
+
+/** Bir işlemin belirli bir hesaba etkisi (kuruş): gelir +, gider −, transfer kaynak − / hedef +. */
+export function accountEffect(
+  tx: {
+    type: TransactionType;
+    amountMinor: number;
+    accountId: string;
+    toAccountId?: string | null;
+  },
+  accountId: string,
+): number {
+  if (tx.type === "transfer") {
+    if (tx.accountId === accountId) return -tx.amountMinor;
+    if (tx.toAccountId === accountId) return tx.amountMinor;
+    return 0;
+  }
+  if (tx.accountId !== accountId) return 0;
+  return tx.type === "income" ? tx.amountMinor : -tx.amountMinor;
+}
+
+/** Kronolojik sıralı etkilere yürüyen bakiye ekler. */
+export function withRunningBalance<T extends { deltaMinor: number }>(
+  openingMinor: number,
+  rows: readonly T[],
+): (T & { balanceMinor: number })[] {
+  let balance = openingMinor;
+  return rows.map((r) => {
+    balance += r.deltaMinor;
+    return { ...r, balanceMinor: balance };
+  });
+}

src/shared/transactions.test.ts

@@ -0,0 +1,132 @@
+import { describe, expect, it } from "vitest";
+import { toCsv, csvMoney } from "./csv";
+import { transactionFormSchema } from "./schemas/transaction";
+import { normalizeTags, transactionEffects } from "./transactions";
+
+const A = "a".repeat(24);
+const B = "b".repeat(24);
+const C1 = "c".repeat(24);
+const C2 = "d".repeat(24);
+
+describe("transactionEffects", () => {
+  it("gelir +, gider −, transfer kaynaktan − hedefe +", () => {
+    expect(
+      transactionEffects({ type: "income", status: "posted", amountMinor: 500, accountId: A }),
+    ).toEqual([{ accountId: A, deltaMinor: 500 }]);
+    expect(
+      transactionEffects({ type: "expense", status: "posted", amountMinor: 500, accountId: A }),
+    ).toEqual([{ accountId: A, deltaMinor: -500 }]);
+    expect(
+      transactionEffects({
+        type: "transfer",
+        status: "posted",
+        amountMinor: 500,
+        accountId: A,
+        toAccountId: B,
+      }),
+    ).toEqual([
+      { accountId: A, deltaMinor: -500 },
+      { accountId: B, deltaMinor: 500 },
+    ]);
+  });
+
+  it("planlı, iptal ve silinmiş işlemler etkisizdir", () => {
+    for (const x of [
+      { status: "planned" as const },
+      { status: "void" as const },
+      { status: "posted" as const, deleted: true },
+    ]) {
+      expect(transactionEffects({ type: "expense", amountMinor: 1, accountId: A, ...x })).toEqual(
+        [],
+      );
+    }
+  });
+});
+
+describe("normalizeTags", () => {
+  it("küçük harf, kırpma, tekrar yok, en fazla 10", () => {
+    expect(normalizeTags(" Market, İNDİRİM ,market,,#tatil")).toEqual([
+      "market",
+      "indirim",
+      "tatil",
+    ]);
+    expect(normalizeTags(Array.from({ length: 15 }, (_, i) => `e${i}`))).toHaveLength(10);
+  });
+});
+
+describe("transactionFormSchema", () => {
+  const base = { type: "expense", amount: "1.200,00", date: "2026-11-05", accountId: A };
+
+  it("tek kategorili gideri kabul eder ve tutarı kuruşa çevirir", () => {
+    const r = transactionFormSchema.parse({ ...base, categoryId: C1, tags: "ev, Ev" });
+    expect(r.amount).toBe(120000);
+    expect(r.categoryId).toBe(C1);
+    expect(r.tags).toEqual(["ev"]);
+    expect(r.splits).toEqual([]);
+  });
+
+  it("kategorisiz ve bölmesiz gideri reddeder", () => {
+    expect(transactionFormSchema.safeParse(base).success).toBe(false);
+  });
+
+  it("bölünmüş işlemde kalem toplamı tutara eşit olmalı", () => {
+    const ok = transactionFormSchema.safeParse({
+      ...base,
+      splits: [
+        { categoryId: C1, amount: "800" },
+        { categoryId: C2, amount: "250" },
+        { categoryId: C1, amount: "150,00" },
+      ],
+    });
+    expect(ok.success).toBe(true);
+    const bad = transactionFormSchema.safeParse({
+      ...base,
+      splits: [
+        { categoryId: C1, amount: "800" },
+        { categoryId: C2, amount: "250" },
+      ],
+    });
+    expect(bad.success).toBe(false);
+    expect(bad.error?.issues[0]?.path).toEqual(["splits"]);
+    const single = transactionFormSchema.safeParse({
+      ...base,
+      splits: [{ categoryId: C1, amount: "1200" }],
+    });
+    expect(single.success).toBe(false);
+  });
+
+  it("transfer: hedef zorunlu, kaynaktan farklı", () => {
+    expect(transactionFormSchema.safeParse({ ...base, type: "transfer" }).success).toBe(false);
+    expect(
+      transactionFormSchema.safeParse({ ...base, type: "transfer", toAccountId: A }).success,
+    ).toBe(false);
+    expect(
+      transactionFormSchema.safeParse({ ...base, type: "transfer", toAccountId: B }).success,
+    ).toBe(true);
+  });
+
+  it("sıfır, negatif ve geçersiz tutarı reddeder", () => {
+    for (const amount of ["0", "-5", "abc", ""]) {
+      expect(
+        transactionFormSchema.safeParse({ ...base, categoryId: C1, amount }).success,
+        amount,
+      ).toBe(false);
+    }
+  });
+});
+
+describe("CSV", () => {
+  it("BOM, noktalı virgül, kaçış ve formül enjeksiyonu koruması", () => {
+    const csv = toCsv(
+      ["A", "B"],
+      [
+        ["x;y", '"tırnak"'],
+        ["=HYPERLINK(1)", csvMoney(-125050)],
+      ],
+    );
+    expect(csv.startsWith("")).toBe(true);
+    expect(csv).toContain('"x;y";"""tırnak"""');
+    expect(csv).toContain("'=HYPERLINK(1);-1250,50");
+    expect(csv.endsWith("\r\n")).toBe(true);
+  });
+});

src/shared/transactions.ts

@@ -0,0 +1,53 @@
+/** İşlem türleri ve durumları (Bölüm 6.3). */
+export const TRANSACTION_TYPES = ["expense", "income", "transfer"] as const;
+export type TransactionType = (typeof TRANSACTION_TYPES)[number];
+
+/** planned: Faz 7 (planlı işlemler) · posted: gerçekleşti · void: iptal (bakiyeyi etkilemez). */
+export const TRANSACTION_STATUSES = ["planned", "posted", "void"] as const;
+export type TransactionStatus = (typeof TRANSACTION_STATUSES)[number];
+
+export const MAX_SPLITS = 20;
+export const MAX_TAGS = 10;
+
+export type EffectInput = {
+  type: TransactionType;
+  status: TransactionStatus;
+  amountMinor: number;
+  accountId: string;
+  toAccountId?: string | null;
+  deleted?: boolean;
+};
+
+/**
+ * İşlemin hesap bakiyelerine etkisi (kuruş). Tutar her zaman pozitiftir; işaret türden gelir:
+ * gelir +, gider −, transfer kaynaktan −, hedefe +. Planlı, iptal ve silinmiş işlemler etkisizdir.
+ * Kredi kartında gider borcu artırır (bakiye daha negatif), karta transfer borcu azaltır.
+ */
+export function transactionEffects(t: EffectInput): { accountId: string; deltaMinor: number }[] {
+  if (t.status !== "posted" || t.deleted) return [];
+  switch (t.type) {
+    case "income":
+      return [{ accountId: t.accountId, deltaMinor: t.amountMinor }];
+    case "expense":
+      return [{ accountId: t.accountId, deltaMinor: -t.amountMinor }];
+    case "transfer":
+      return t.toAccountId
+        ? [
+            { accountId: t.accountId, deltaMinor: -t.amountMinor },
+            { accountId: t.toAccountId, deltaMinor: t.amountMinor },
+          ]
+        : [];
+  }
+}
+
+/** "market, İndirim ,market" → ["market", "indirim"] (küçük harf, tekrar yok, en fazla 10). */
+export function normalizeTags(input: string | readonly string[]): string[] {
+  const parts = typeof input === "string" ? input.split(/[,#]/) : input;
+  const out: string[] = [];
+  for (const raw of parts) {
+    const tag = raw.trim().replace(/\s+/g, " ").toLocaleLowerCase("tr-TR").slice(0, 30);
+    if (tag && !out.includes(tag)) out.push(tag);
+    if (out.length >= MAX_TAGS) break;
+  }
+  return out;
+}

src/test/seeded-db.ts

@@ -0,0 +1,27 @@
+import mongoose from "mongoose";
+import { expect } from "vitest";
+import { getDb, getMongoClient } from "@/lib/db/mongo";
+import { HouseholdModel } from "@/models/household";
+import { runSeed } from "../../scripts/seed/run";
+
+/** Entegrasyon testleri için: test veritabanını temizler, seed'i çalıştırır, kimlikleri döner. */
+export async function setupSeededDb() {
+  expect(getDb().databaseName).toBe("butcem_test");
+  await getDb().dropDatabase();
+  await runSeed({ log: () => {} });
+  const users = new Map<string, string>();
+  for (const u of await getDb().collection("user").find().toArray())
+    users.set(String(u.username), String(u._id));
+  const households = new Map<string, string>();
+  for (const h of await HouseholdModel.find().lean()) households.set(h.name, String(h._id));
+  return {
+    user: (username: string) => users.get(username)!,
+    household: (name: string) => households.get(name)!,
+  };
+}
+
+export async function teardownDb() {
+  await getDb().dropDatabase();
+  await mongoose.disconnect();
+  await getMongoClient().close();
+}

src/types/heic-decode.d.ts

@@ -0,0 +1,5 @@
+declare module "heic-decode" {
+  type Decoded = { width: number; height: number; data: Uint8ClampedArray };
+  function decode(input: { buffer: Uint8Array | ArrayBuffer }): Promise<Decoded>;
+  export default decode;
+}

vitest.integration.config.mts

@@ -1,3 +1,5 @@
+import { tmpdir } from "node:os";
+import path from "node:path";
 import { fileURLToPath } from "node:url";
 import { loadEnv } from "vite";
 import { defineConfig } from "vitest/config";
@@ -35,6 +37,8 @@ export default defineConfig({
       SEED_ADMIN_EMAIL: "admin@test.local",
       SEED_ADMIN_PASSWORD: "Test-Admin-12345",
       SEED_USER_PASSWORD: "Test-User-12345",
+      // Ek dosyalar geçici dizine (her çalıştırmada test dosyası temizler).
+      UPLOAD_DIR: path.join(tmpdir(), "butcem-test-uploads"),
     },
   },
 });