CREATE TABLE accounts (
    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
    organization_id UUID NOT NULL REFERENCES organizations(id) ON DELETE CASCADE,
    outlet_id UUID REFERENCES outlets(id) ON DELETE CASCADE,
    chart_of_account_id UUID NOT NULL REFERENCES chart_of_accounts(id) ON DELETE RESTRICT,
    name VARCHAR(255) NOT NULL,
    number VARCHAR(50) NOT NULL,
    account_type VARCHAR(20) NOT NULL CHECK (account_type IN ('cash', 'wallet', 'bank', 'credit', 'debit', 'asset', 'liability', 'equity', 'revenue', 'expense')),
    opening_balance DECIMAL(15,2) DEFAULT 0.00,
    current_balance DECIMAL(15,2) DEFAULT 0.00,
    description TEXT,
    is_active BOOLEAN DEFAULT true,
    is_system BOOLEAN DEFAULT false,
    created_at TIMESTAMP WITH TIME ZONE DEFAULT NOW(),
    updated_at TIMESTAMP WITH TIME ZONE DEFAULT NOW(),
    UNIQUE(organization_id, outlet_id, number),
    UNIQUE(organization_id, number) -- For organization-level accounts
);

CREATE INDEX idx_accounts_organization_id ON accounts(organization_id);
CREATE INDEX idx_accounts_outlet_id ON accounts(outlet_id);
CREATE INDEX idx_accounts_chart_of_account_id ON accounts(chart_of_account_id);
CREATE INDEX idx_accounts_number ON accounts(number);
CREATE INDEX idx_accounts_account_type ON accounts(account_type);
CREATE INDEX idx_accounts_is_active ON accounts(is_active);
CREATE INDEX idx_accounts_is_system ON accounts(is_system);