feat(#21): contas bancárias e patrimônio consolidado

CRUD de contas (corrente/poupança/investimento/cartão) com saldo calculado
automaticamente. account_id nullable em transactions. Widget patrimônio no
dashboard. Tela /contas. Seletor de conta nas transações manuais.

Co-Authored-By: Claude Sonnet 4.6 <[email protected]>

apps/api/cmd/server/main.go

@@ -64,8 +64,12 @@ func main() {
 	recurringSvc := service.NewRecurringService(recurringRepo, manualTxRepo)
 	recurringHandler := handler.NewRecurringHandler(recurringSvc)
 
+	accountRepo := repository.NewAccountRepository(pool)
+	accountSvc := service.NewAccountService(accountRepo)
+	accountHandler := handler.NewAccountHandler(accountSvc)
+
 	dashboardRepo := repository.NewDashboardRepository(pool)
-	dashboardSvc := service.NewDashboardService(dashboardRepo, recurringSvc)
+	dashboardSvc := service.NewDashboardService(dashboardRepo, recurringSvc, accountRepo)
 	dashboardHandler := handler.NewDashboardHandler(dashboardSvc)
 
 	r.Get("/health", handler.Health)
@@ -92,6 +96,11 @@ func main() {
 		r.Post("/recurring/{id}/ignore", recurringHandler.Ignore)
 		r.Delete("/recurring/{id}/ignore", recurringHandler.Unignore)
 
+		r.Get("/accounts", accountHandler.List)
+		r.Post("/accounts", accountHandler.Create)
+		r.Put("/accounts/{id}", accountHandler.Update)
+		r.Delete("/accounts/{id}", accountHandler.Delete)
+
 		r.Get("/dashboard", dashboardHandler.Get)
 	})
 

apps/api/internal/handler/account.go

@@ -0,0 +1,87 @@
+package handler
+
+import (
+	"encoding/json"
+	"errors"
+	"net/http"
+	"strconv"
+
+	"github.com/go-chi/chi/v5"
+
+	"financeiro-carvalho/internal/model"
+	"financeiro-carvalho/internal/service"
+)
+
+type AccountHandler struct {
+	svc *service.AccountService
+}
+
+func NewAccountHandler(svc *service.AccountService) *AccountHandler {
+	return &AccountHandler{svc: svc}
+}
+
+func (h *AccountHandler) List(w http.ResponseWriter, r *http.Request) {
+	items, err := h.svc.List(r.Context())
+	if err != nil {
+		respondError(w, http.StatusInternalServerError, "failed to list accounts")
+		return
+	}
+	if items == nil {
+		items = []model.Account{}
+	}
+	respondJSON(w, http.StatusOK, items)
+}
+
+func (h *AccountHandler) Create(w http.ResponseWriter, r *http.Request) {
+	var in model.AccountInput
+	if err := json.NewDecoder(r.Body).Decode(&in); err != nil {
+		respondError(w, http.StatusBadRequest, "invalid JSON")
+		return
+	}
+	out, err := h.svc.Create(r.Context(), in)
+	if err != nil {
+		if errors.Is(err, service.ErrAccountEmptyName) || errors.Is(err, service.ErrAccountInvalidType) {
+			respondError(w, http.StatusUnprocessableEntity, err.Error())
+			return
+		}
+		respondError(w, http.StatusInternalServerError, "failed to create account")
+		return
+	}
+	respondJSON(w, http.StatusCreated, out)
+}
+
+func (h *AccountHandler) Update(w http.ResponseWriter, r *http.Request) {
+	id, err := strconv.Atoi(chi.URLParam(r, "id"))
+	if err != nil {
+		respondError(w, http.StatusBadRequest, "invalid id")
+		return
+	}
+	var in model.AccountInput
+	if err := json.NewDecoder(r.Body).Decode(&in); err != nil {
+		respondError(w, http.StatusBadRequest, "invalid JSON")
+		return
+	}
+	out, err := h.svc.Update(r.Context(), id, in)
+	if err != nil {
+		if errors.Is(err, service.ErrAccountEmptyName) || errors.Is(err, service.ErrAccountInvalidType) {
+			respondError(w, http.StatusUnprocessableEntity, err.Error())
+			return
+		}
+		respondError(w, http.StatusInternalServerError, "failed to update account")
+		return
+	}
+	respondJSON(w, http.StatusOK, out)
+}
+
+func (h *AccountHandler) Delete(w http.ResponseWriter, r *http.Request) {
+	id, err := strconv.Atoi(chi.URLParam(r, "id"))
+	if err != nil {
+		respondError(w, http.StatusBadRequest, "invalid id")
+		return
+	}
+	if err := h.svc.Delete(r.Context(), id); err != nil {
+		respondError(w, http.StatusInternalServerError, "failed to delete account")
+		return
+	}
+	w.WriteHeader(http.StatusNoContent)
+}

apps/api/internal/migration/migration.go

@@ -17,8 +17,11 @@ var m002 string
 //go:embed sql/003_recurring_ignores.sql
 var m003 string
 
+//go:embed sql/004_accounts.sql
+var m004 string
+
 func Run(ctx context.Context, pool *pgxpool.Pool) error {
-	migrations := []string{m001, m002, m003}
+	migrations := []string{m001, m002, m003, m004}
 	for i, sql := range migrations {
 		if _, err := pool.Exec(ctx, sql); err != nil {
 			return fmt.Errorf("migration %03d: %w", i+1, err)

apps/api/internal/migration/sql/004_accounts.sql

@@ -0,0 +1,14 @@
+CREATE TABLE IF NOT EXISTS accounts (
+    id              SERIAL PRIMARY KEY,
+    name            VARCHAR(100)   NOT NULL,
+    type            VARCHAR(20)    NOT NULL DEFAULT 'checking'
+                        CHECK (type IN ('checking', 'savings', 'investment', 'credit')),
+    initial_balance NUMERIC(12, 2) NOT NULL DEFAULT 0,
+    created_at      TIMESTAMP WITH TIME ZONE NOT NULL DEFAULT NOW(),
+    updated_at      TIMESTAMP WITH TIME ZONE NOT NULL DEFAULT NOW()
+);
+
+ALTER TABLE transactions ADD COLUMN IF NOT EXISTS account_id INTEGER
+    REFERENCES accounts (id) ON DELETE SET NULL;
+
+INSERT INTO schema_migrations (version) VALUES (4) ON CONFLICT DO NOTHING;

apps/api/internal/model/account.go

@@ -0,0 +1,17 @@
+package model
+
+type Account struct {
+	ID             int     `json:"id"`
+	Name           string  `json:"name"`
+	Type           string  `json:"type"`
+	InitialBalance float64 `json:"initial_balance"`
+	Balance        float64 `json:"balance"`
+	CreatedAt      string  `json:"created_at"`
+	UpdatedAt      string  `json:"updated_at"`
+}
+
+type AccountInput struct {
+	Name           string  `json:"name"`
+	Type           string  `json:"type"`
+	InitialBalance float64 `json:"initial_balance"`
+}

apps/api/internal/model/dashboard.go

@@ -28,6 +28,7 @@ type DashboardData struct {
 	TotalIncome        float64             `json:"total_income"`
 	TotalExpenses      float64             `json:"total_expenses"`
 	SavingsPct         float64             `json:"savings_pct"`
+	TotalPatrimony     float64             `json:"total_patrimony"`
 	ByCategory         []CategoryTotal     `json:"by_category"`
 	MonthlyEvolution   []MonthEvolution    `json:"monthly_evolution"`
 	RecentTransactions []RecentTransaction `json:"recent_transactions"`

apps/api/internal/model/transaction.go

@@ -10,6 +10,7 @@ type Transaction struct {
 	Type        string    `json:"type"`       // income | expense
 	Source      string    `json:"source"`     // manual | import
 	CategoryID  *int      `json:"category_id"`
+	AccountID   *int      `json:"account_id"`
 	CreatedAt   time.Time `json:"created_at"`
 	UpdatedAt   time.Time `json:"updated_at"`
 }

apps/api/internal/repository/account.go

@@ -0,0 +1,121 @@
+package repository
+
+import (
+	"context"
+
+	"github.com/jackc/pgx/v5/pgxpool"
+
+	"financeiro-carvalho/internal/model"
+)
+
+type AccountRepository struct {
+	pool *pgxpool.Pool
+}
+
+func NewAccountRepository(pool *pgxpool.Pool) *AccountRepository {
+	return &AccountRepository{pool: pool}
+}
+
+func (r *AccountRepository) List(ctx context.Context) ([]model.Account, error) {
+	rows, err := r.pool.Query(ctx, `
+		SELECT
+			a.id, a.name, a.type, a.initial_balance,
+			a.created_at::text, a.updated_at::text,
+			a.initial_balance
+				+ COALESCE(SUM(CASE WHEN t.type = 'income'  THEN t.amount ELSE 0 END), 0)
+				- COALESCE(SUM(CASE WHEN t.type = 'expense' THEN t.amount ELSE 0 END), 0)
+			AS balance
+		FROM accounts a
+		LEFT JOIN transactions t ON t.account_id = a.id
+		GROUP BY a.id
+		ORDER BY a.created_at
+	`)
+	if err != nil {
+		return nil, err
+	}
+	defer rows.Close()
+
+	var out []model.Account
+	for rows.Next() {
+		var a model.Account
+		if err := rows.Scan(&a.ID, &a.Name, &a.Type, &a.InitialBalance, &a.CreatedAt, &a.UpdatedAt, &a.Balance); err != nil {
+			return nil, err
+		}
+		out = append(out, a)
+	}
+	return out, rows.Err()
+}
+
+func (r *AccountRepository) GetByID(ctx context.Context, id int) (*model.Account, error) {
+	var a model.Account
+	err := r.pool.QueryRow(ctx, `
+		SELECT
+			a.id, a.name, a.type, a.initial_balance,
+			a.created_at::text, a.updated_at::text,
+			a.initial_balance
+				+ COALESCE(SUM(CASE WHEN t.type = 'income'  THEN t.amount ELSE 0 END), 0)
+				- COALESCE(SUM(CASE WHEN t.type = 'expense' THEN t.amount ELSE 0 END), 0)
+			AS balance
+		FROM accounts a
+		LEFT JOIN transactions t ON t.account_id = a.id
+		WHERE a.id = $1
+		GROUP BY a.id
+	`, id).Scan(&a.ID, &a.Name, &a.Type, &a.InitialBalance, &a.CreatedAt, &a.UpdatedAt, &a.Balance)
+	if err != nil {
+		return nil, err
+	}
+	return &a, nil
+}
+
+func (r *AccountRepository) Create(ctx context.Context, in model.AccountInput) (*model.Account, error) {
+	var a model.Account
+	err := r.pool.QueryRow(ctx, `
+		INSERT INTO accounts (name, type, initial_balance)
+		VALUES ($1, $2, $3)
+		RETURNING id, name, type, initial_balance, created_at::text, updated_at::text
+	`, in.Name, in.Type, in.InitialBalance).
+		Scan(&a.ID, &a.Name, &a.Type, &a.InitialBalance, &a.CreatedAt, &a.UpdatedAt)
+	if err != nil {
+		return nil, err
+	}
+	a.Balance = a.InitialBalance
+	return &a, nil
+}
+
+func (r *AccountRepository) Update(ctx context.Context, id int, in model.AccountInput) (*model.Account, error) {
+	row := r.pool.QueryRow(ctx, `
+		UPDATE accounts SET name=$1, type=$2, initial_balance=$3, updated_at=NOW()
+		WHERE id=$4
+		RETURNING id, name, type, initial_balance, created_at::text, updated_at::text
+	`, in.Name, in.Type, in.InitialBalance, id)
+	var a model.Account
+	if err := row.Scan(&a.ID, &a.Name, &a.Type, &a.InitialBalance, &a.CreatedAt, &a.UpdatedAt); err != nil {
+		return nil, err
+	}
+	// recalculate balance
+	full, err := r.GetByID(ctx, a.ID)
+	if err != nil {
+		return nil, err
+	}
+	return full, nil
+}
+
+func (r *AccountRepository) Delete(ctx context.Context, id int) error {
+	_, err := r.pool.Exec(ctx, `DELETE FROM accounts WHERE id = $1`, id)
+	return err
+}
+
+func (r *AccountRepository) TotalPatrimony(ctx context.Context) (float64, error) {
+	var total float64
+	err := r.pool.QueryRow(ctx, `
+		SELECT COALESCE(SUM(
+			a.initial_balance
+				+ COALESCE((
+					SELECT SUM(CASE WHEN type='income' THEN amount ELSE -amount END)
+					FROM transactions WHERE account_id = a.id
+				  ), 0)
+		), 0)
+		FROM accounts a
+	`).Scan(&total)
+	return total, err
+}

apps/api/internal/repository/transaction_manual.go

@@ -28,7 +28,7 @@ func NewManualTransactionRepository(db *pgxpool.Pool) ManualTransactionRepositor
 
 func (r *manualTxRepo) List(ctx context.Context, month string) ([]model.Transaction, error) {
 	query := `
-		SELECT id, date::text, amount, description, type, source, category_id, created_at, updated_at
+		SELECT id, date::text, amount, description, type, source, category_id, account_id, created_at, updated_at
 		FROM transactions`
 	args := []any{}
 	if month != "" {
@@ -46,7 +46,7 @@ func (r *manualTxRepo) List(ctx context.Context, month string) ([]model.Transact
 	var out []model.Transaction
 	for rows.Next() {
 		var t model.Transaction
-		if err := rows.Scan(&t.ID, &t.Date, &t.Amount, &t.Description, &t.Type, &t.Source, &t.CategoryID, &t.CreatedAt, &t.UpdatedAt); err != nil {
+		if err := rows.Scan(&t.ID, &t.Date, &t.Amount, &t.Description, &t.Type, &t.Source, &t.CategoryID, &t.AccountID, &t.CreatedAt, &t.UpdatedAt); err != nil {
 			return nil, err
 		}
 		out = append(out, t)
@@ -57,9 +57,9 @@ func (r *manualTxRepo) List(ctx context.Context, month string) ([]model.Transact
 func (r *manualTxRepo) GetByID(ctx context.Context, id int) (*model.Transaction, error) {
 	var t model.Transaction
 	err := r.db.QueryRow(ctx, `
-		SELECT id, date::text, amount, description, type, source, category_id, created_at, updated_at
+		SELECT id, date::text, amount, description, type, source, category_id, account_id, created_at, updated_at
 		FROM transactions WHERE id = $1`, id).
-		Scan(&t.ID, &t.Date, &t.Amount, &t.Description, &t.Type, &t.Source, &t.CategoryID, &t.CreatedAt, &t.UpdatedAt)
+		Scan(&t.ID, &t.Date, &t.Amount, &t.Description, &t.Type, &t.Source, &t.CategoryID, &t.AccountID, &t.CreatedAt, &t.UpdatedAt)
 	if errors.Is(err, pgx.ErrNoRows) {
 		return nil, ErrNotFound
 	}
@@ -69,11 +69,11 @@ func (r *manualTxRepo) GetByID(ctx context.Context, id int) (*model.Transaction,
 func (r *manualTxRepo) Create(ctx context.Context, t model.Transaction) (*model.Transaction, error) {
 	var out model.Transaction
 	err := r.db.QueryRow(ctx, `
-		INSERT INTO transactions (date, amount, description, type, source, category_id)
-		VALUES ($1, $2, $3, $4, 'manual', $5)
-		RETURNING id, date::text, amount, description, type, source, category_id, created_at, updated_at`,
-		t.Date, t.Amount, t.Description, t.Type, t.CategoryID).
-		Scan(&out.ID, &out.Date, &out.Amount, &out.Description, &out.Type, &out.Source, &out.CategoryID, &out.CreatedAt, &out.UpdatedAt)
+		INSERT INTO transactions (date, amount, description, type, source, category_id, account_id)
+		VALUES ($1, $2, $3, $4, 'manual', $5, $6)
+		RETURNING id, date::text, amount, description, type, source, category_id, account_id, created_at, updated_at`,
+		t.Date, t.Amount, t.Description, t.Type, t.CategoryID, t.AccountID).
+		Scan(&out.ID, &out.Date, &out.Amount, &out.Description, &out.Type, &out.Source, &out.CategoryID, &out.AccountID, &out.CreatedAt, &out.UpdatedAt)
 	return &out, err
 }
 
@@ -81,11 +81,11 @@ func (r *manualTxRepo) Update(ctx context.Context, t model.Transaction) (*model.
 	var out model.Transaction
 	err := r.db.QueryRow(ctx, `
 		UPDATE transactions
-		SET date = $1, amount = $2, description = $3, type = $4, category_id = $5, updated_at = NOW()
-		WHERE id = $6 AND source = 'manual'
-		RETURNING id, date::text, amount, description, type, source, category_id, created_at, updated_at`,
-		t.Date, t.Amount, t.Description, t.Type, t.CategoryID, t.ID).
-		Scan(&out.ID, &out.Date, &out.Amount, &out.Description, &out.Type, &out.Source, &out.CategoryID, &out.CreatedAt, &out.UpdatedAt)
+		SET date=$1, amount=$2, description=$3, type=$4, category_id=$5, account_id=$6, updated_at=NOW()
+		WHERE id=$7 AND source='manual'
+		RETURNING id, date::text, amount, description, type, source, category_id, account_id, created_at, updated_at`,
+		t.Date, t.Amount, t.Description, t.Type, t.CategoryID, t.AccountID, t.ID).
+		Scan(&out.ID, &out.Date, &out.Amount, &out.Description, &out.Type, &out.Source, &out.CategoryID, &out.AccountID, &out.CreatedAt, &out.UpdatedAt)
 	if errors.Is(err, pgx.ErrNoRows) {
 		return nil, ErrNotFound
 	}

apps/api/internal/service/account.go

@@ -0,0 +1,70 @@
+package service
+
+import (
+	"context"
+	"errors"
+
+	"financeiro-carvalho/internal/model"
+)
+
+var (
+	ErrAccountEmptyName   = errors.New("account name cannot be empty")
+	ErrAccountInvalidType = errors.New("account type must be checking, savings, investment, or credit")
+)
+
+var validAccountTypes = map[string]bool{
+	"checking": true, "savings": true, "investment": true, "credit": true,
+}
+
+type AccountRepo interface {
+	List(ctx context.Context) ([]model.Account, error)
+	GetByID(ctx context.Context, id int) (*model.Account, error)
+	Create(ctx context.Context, in model.AccountInput) (*model.Account, error)
+	Update(ctx context.Context, id int, in model.AccountInput) (*model.Account, error)
+	Delete(ctx context.Context, id int) error
+	TotalPatrimony(ctx context.Context) (float64, error)
+}
+
+type AccountService struct {
+	repo AccountRepo
+}
+
+func NewAccountService(repo AccountRepo) *AccountService {
+	return &AccountService{repo: repo}
+}
+
+func (s *AccountService) validate(in model.AccountInput) error {
+	if in.Name == "" {
+		return ErrAccountEmptyName
+	}
+	if !validAccountTypes[in.Type] {
+		return ErrAccountInvalidType
+	}
+	return nil
+}
+
+func (s *AccountService) List(ctx context.Context) ([]model.Account, error) {
+	return s.repo.List(ctx)
+}
+
+func (s *AccountService) Create(ctx context.Context, in model.AccountInput) (*model.Account, error) {
+	if err := s.validate(in); err != nil {
+		return nil, err
+	}
+	return s.repo.Create(ctx, in)
+}
+
+func (s *AccountService) Update(ctx context.Context, id int, in model.AccountInput) (*model.Account, error) {
+	if err := s.validate(in); err != nil {
+		return nil, err
+	}
+	return s.repo.Update(ctx, id, in)
+}
+
+func (s *AccountService) Delete(ctx context.Context, id int) error {
+	return s.repo.Delete(ctx, id)
+}
+
+func (s *AccountService) TotalPatrimony(ctx context.Context) (float64, error) {
+	return s.repo.TotalPatrimony(ctx)
+}

apps/api/internal/service/account_test.go

@@ -0,0 +1,68 @@
+package service_test
+
+import (
+	"context"
+	"testing"
+
+	"financeiro-carvalho/internal/model"
+	"financeiro-carvalho/internal/service"
+)
+
+type mockAccountRepo struct {
+	items []model.Account
+}
+
+func (m *mockAccountRepo) List(_ context.Context) ([]model.Account, error) { return m.items, nil }
+func (m *mockAccountRepo) GetByID(_ context.Context, id int) (*model.Account, error) {
+	for _, a := range m.items {
+		if a.ID == id {
+			cp := a
+			return &cp, nil
+		}
+	}
+	return nil, nil
+}
+func (m *mockAccountRepo) Create(_ context.Context, in model.AccountInput) (*model.Account, error) {
+	a := model.Account{ID: len(m.items) + 1, Name: in.Name, Type: in.Type, InitialBalance: in.InitialBalance, Balance: in.InitialBalance}
+	m.items = append(m.items, a)
+	return &a, nil
+}
+func (m *mockAccountRepo) Update(_ context.Context, id int, in model.AccountInput) (*model.Account, error) {
+	for i, a := range m.items {
+		if a.ID == id {
+			m.items[i].Name = in.Name
+			cp := m.items[i]
+			return &cp, nil
+		}
+	}
+	return nil, nil
+}
+func (m *mockAccountRepo) Delete(_ context.Context, _ int) error       { return nil }
+func (m *mockAccountRepo) TotalPatrimony(_ context.Context) (float64, error) { return 0, nil }
+
+func TestCreateAccount_EmptyName(t *testing.T) {
+	svc := service.NewAccountService(&mockAccountRepo{})
+	_, err := svc.Create(context.Background(), model.AccountInput{Name: "", Type: "checking", InitialBalance: 0})
+	if err != service.ErrAccountEmptyName {
+		t.Fatalf("expected ErrAccountEmptyName, got %v", err)
+	}
+}
+
+func TestCreateAccount_InvalidType(t *testing.T) {
+	svc := service.NewAccountService(&mockAccountRepo{})
+	_, err := svc.Create(context.Background(), model.AccountInput{Name: "Nubank", Type: "bitcoin"})
+	if err != service.ErrAccountInvalidType {
+		t.Fatalf("expected ErrAccountInvalidType, got %v", err)
+	}
+}
+
+func TestCreateAccount_OK(t *testing.T) {
+	svc := service.NewAccountService(&mockAccountRepo{})
+	a, err := svc.Create(context.Background(), model.AccountInput{Name: "Nubank", Type: "checking", InitialBalance: 1000})
+	if err != nil {
+		t.Fatal(err)
+	}
+	if a.Name != "Nubank" || a.Balance != 1000 {
+		t.Errorf("unexpected account: %+v", a)
+	}
+}

apps/api/internal/service/dashboard.go

@@ -13,13 +13,18 @@ type DashboardRepo interface {
 	RecentTransactions(ctx context.Context, month string) ([]model.RecentTransaction, error)
 }
 
+type PatrimonySource interface {
+	TotalPatrimony(ctx context.Context) (float64, error)
+}
+
 type DashboardService struct {
 	repo       DashboardRepo
 	recurrSvc  *RecurringService
+	patrimony  PatrimonySource
 }
 
-func NewDashboardService(repo DashboardRepo, recurrSvc *RecurringService) *DashboardService {
-	return &DashboardService{repo: repo, recurrSvc: recurrSvc}
+func NewDashboardService(repo DashboardRepo, recurrSvc *RecurringService, patrimony PatrimonySource) *DashboardService {
+	return &DashboardService{repo: repo, recurrSvc: recurrSvc, patrimony: patrimony}
 }
 
 func (s *DashboardService) Get(ctx context.Context, month string) (*model.DashboardData, error) {
@@ -69,11 +74,17 @@ func (s *DashboardService) Get(ctx context.Context, month string) (*model.Dashbo
 		recent = []model.RecentTransaction{}
 	}
 
+	patrimony, err := s.patrimony.TotalPatrimony(ctx)
+	if err != nil {
+		return nil, err
+	}
+
 	return &model.DashboardData{
 		Month:              month,
 		TotalIncome:        income,
 		TotalExpenses:      expenses,
 		SavingsPct:         savingsPct,
+		TotalPatrimony:     patrimony,
 		ByCategory:         byCategory,
 		MonthlyEvolution:   evolution,
 		RecentTransactions: recent,

apps/api/internal/service/dashboard_test.go

@@ -26,9 +26,13 @@ func (m *mockDashboardRepo) RecentTransactions(_ context.Context, _ string) ([]m
 	return nil, nil
 }
 
+type mockPatrimony struct{}
+
+func (m *mockPatrimony) TotalPatrimony(_ context.Context) (float64, error) { return 0, nil }
+
 func newDashboardSvc(income, expenses float64) *service.DashboardService {
 	recurrSvc := service.NewRecurringService(newMockRecurring(nil), &mockTxRepo{})
-	return service.NewDashboardService(&mockDashboardRepo{income: income, expenses: expenses}, recurrSvc)
+	return service.NewDashboardService(&mockDashboardRepo{income: income, expenses: expenses}, recurrSvc, &mockPatrimony{})
 }
 
 func TestDashboard_SavingsPct_40(t *testing.T) {

apps/web/src/App.vue

@@ -9,6 +9,7 @@
       <RouterLink to="/categorias">Categorias</RouterLink>
       <RouterLink to="/transacoes">Transações</RouterLink>
       <RouterLink to="/importar">Importar</RouterLink>
+      <RouterLink to="/contas">Contas</RouterLink>
       <RouterLink to="/configuracoes">Configurações</RouterLink>
     </nav>
   </header>

apps/web/src/router/index.ts

@@ -24,6 +24,11 @@ const router = createRouter({
       name: 'transactions',
       component: () => import('../views/TransactionsView.vue'),
     },
+    {
+      path: '/contas',
+      name: 'accounts',
+      component: () => import('../views/AccountsView.vue'),
+    },
     {
       path: '/configuracoes',
       name: 'settings',

apps/web/src/stores/accounts.ts

@@ -0,0 +1,57 @@
+import { defineStore } from 'pinia'
+import { ref } from 'vue'
+import { api } from '@/services/api'
+
+export interface Account {
+  id: number
+  name: string
+  type: 'checking' | 'savings' | 'investment' | 'credit'
+  initial_balance: number
+  balance: number
+  created_at: string
+  updated_at: string
+}
+
+export interface AccountInput {
+  name: string
+  type: string
+  initial_balance: number
+}
+
+export const useAccountsStore = defineStore('accounts', () => {
+  const accounts = ref<Account[]>([])
+  const loading = ref(false)
+  const error = ref<string | null>(null)
+
+  async function fetchAll() {
+    loading.value = true
+    error.value = null
+    try {
+      accounts.value = await api.get<Account[]>('/accounts')
+    } catch (e: any) {
+      error.value = e.message
+    } finally {
+      loading.value = false
+    }
+  }
+
+  async function create(input: AccountInput) {
+    const item = await api.post<Account>('/accounts', input)
+    accounts.value.push(item)
+    return item
+  }
+
+  async function update(id: number, input: AccountInput) {
+    const item = await api.put<Account>(`/accounts/${id}`, input)
+    const idx = accounts.value.findIndex((a) => a.id === id)
+    if (idx !== -1) accounts.value[idx] = item
+    return item
+  }
+
+  async function remove(id: number) {
+    await api.delete(`/accounts/${id}`)
+    accounts.value = accounts.value.filter((a) => a.id !== id)
+  }
+
+  return { accounts, loading, error, fetchAll, create, update, remove }
+})

apps/web/src/stores/dashboard.ts

@@ -30,6 +30,7 @@ export interface DashboardData {
   total_income: number
   total_expenses: number
   savings_pct: number
+  total_patrimony: number
   by_category: CategoryTotal[]
   monthly_evolution: MonthEvolution[]
   recent_transactions: RecentTransaction[]

apps/web/src/stores/transactions.ts

@@ -10,6 +10,7 @@ export interface Transaction {
   type: 'income' | 'expense'
   source: 'manual' | 'import'
   category_id: number | null
+  account_id: number | null
   created_at: string
   updated_at: string
 }
@@ -20,6 +21,7 @@ export interface TransactionInput {
   description: string
   type: 'income' | 'expense'
   category_id: number | null
+  account_id: number | null
 }
 
 export const useTransactionsStore = defineStore('transactions', () => {

apps/web/src/views/AccountsView.vue

@@ -0,0 +1,156 @@
+<script setup lang="ts">
+import { ref, onMounted } from 'vue'
+import { useAccountsStore, type AccountInput } from '@/stores/accounts'
+
+const store = useAccountsStore()
+
+onMounted(() => store.fetchAll())
+
+const typeLabels: Record<string, string> = {
+  checking: 'Conta Corrente',
+  savings: 'Poupança',
+  investment: 'Investimento',
+  credit: 'Cartão de Crédito',
+}
+
+const blank = (): AccountInput => ({ name: '', type: 'checking', initial_balance: 0 })
+const form = ref(blank())
+const editId = ref<number | null>(null)
+const initialRaw = ref('')
+const formError = ref<string | null>(null)
+
+function parseAmount(s: string) {
+  return parseFloat(s.replace(/\./g, '').replace(',', '.')) || 0
+}
+
+function startEdit(id: number) {
+  const a = store.accounts.find((x) => x.id === id)
+  if (!a) return
+  editId.value = id
+  form.value = { name: a.name, type: a.type, initial_balance: a.initial_balance }
+  initialRaw.value = a.initial_balance.toLocaleString('pt-BR', { minimumFractionDigits: 2 })
+  formError.value = null
+}
+
+function cancelEdit() {
+  editId.value = null
+  form.value = blank()
+  initialRaw.value = ''
+  formError.value = null
+}
+
+async function submit() {
+  formError.value = null
+  form.value.initial_balance = parseAmount(initialRaw.value)
+  try {
+    if (editId.value !== null) {
+      await store.update(editId.value, form.value)
+      cancelEdit()
+    } else {
+      await store.create(form.value)
+      form.value = blank()
+      initialRaw.value = ''
+    }
+  } catch (e: any) {
+    formError.value = e.message
+  }
+}
+
+async function remove(id: number, name: string) {
+  if (!confirm(`Excluir conta "${name}"?`)) return
+  await store.remove(id)
+}
+
+function fmt(v: number) {
+  return v.toLocaleString('pt-BR', { style: 'currency', currency: 'BRL' })
+}
+</script>
+
+<template>
+  <div class="page">
+    <h1>Contas Bancárias</h1>
+
+    <form class="form-card" @submit.prevent="submit">
+      <h2>{{ editId !== null ? 'Editar conta' : 'Nova conta' }}</h2>
+      <div class="form-row">
+        <input v-model="form.name" placeholder="Ex: Nubank Corrente" required class="input-name" />
+        <select v-model="form.type" class="input-sm">
+          <option value="checking">Conta Corrente</option>
+          <option value="savings">Poupança</option>
+          <option value="investment">Investimento</option>
+          <option value="credit">Cartão de Crédito</option>
+        </select>
+        <input v-model="initialRaw" placeholder="Saldo inicial (ex: 1.500,00)" class="input-sm input-amount" />
+      </div>
+      <p v-if="formError" class="form-error">{{ formError }}</p>
+      <div class="form-actions">
+        <button type="submit" class="btn btn-primary">{{ editId !== null ? 'Salvar' : 'Adicionar' }}</button>
+        <button v-if="editId !== null" type="button" class="btn btn-ghost" @click="cancelEdit">Cancelar</button>
+      </div>
+    </form>
+
+    <p v-if="store.loading">Carregando…</p>
+
+    <div v-else>
+      <div class="total-bar" v-if="store.accounts.length > 0">
+        <span>Patrimônio total</span>
+        <strong>{{ fmt(store.accounts.reduce((s, a) => s + a.balance, 0)) }}</strong>
+      </div>
+
+      <ul class="account-list">
+        <li
+          v-for="a in store.accounts"
+          :key="a.id"
+          class="account-item"
+          :class="{ editing: editId === a.id }"
+        >
+          <div class="account-info">
+            <strong>{{ a.name }}</strong>
+            <span class="account-meta">{{ typeLabels[a.type] }} · Saldo inicial {{ fmt(a.initial_balance) }}</span>
+          </div>
+          <div class="account-right">
+            <span class="account-balance" :class="a.balance >= 0 ? 'positive' : 'negative'">
+              {{ fmt(a.balance) }}
+            </span>
+            <div class="item-actions">
+              <button class="btn btn-sm" @click="startEdit(a.id)">Editar</button>
+              <button class="btn btn-sm btn-danger" @click="remove(a.id, a.name)">Excluir</button>
+            </div>
+          </div>
+        </li>
+        <li v-if="store.accounts.length === 0" class="empty">Nenhuma conta cadastrada</li>
+      </ul>
+    </div>
+  </div>
+</template>
+
+<style scoped>
+.page { max-width: 640px; margin: 0 auto; padding: 1.5rem 1rem; font-family: sans-serif; }
+h1 { font-size: 1.5rem; margin-bottom: 1.25rem; }
+h2 { font-size: 0.95rem; font-weight: 600; margin: 0 0 0.75rem; }
+.form-card { background: #f9fafb; border: 1px solid #e5e7eb; border-radius: 8px; padding: 1rem; margin-bottom: 1.5rem; }
+.form-row { display: flex; gap: 0.5rem; flex-wrap: wrap; align-items: center; }
+.input-name { flex: 1; min-width: 160px; padding: 0.45rem 0.6rem; border: 1px solid #d1d5db; border-radius: 6px; font-size: 0.875rem; }
+.input-sm { padding: 0.45rem 0.6rem; border: 1px solid #d1d5db; border-radius: 6px; font-size: 0.875rem; }
+.input-amount { width: 140px; }
+.form-error { color: #dc2626; font-size: 0.875rem; margin: 0.5rem 0 0; }
+.form-actions { margin-top: 0.75rem; display: flex; gap: 0.5rem; }
+.btn { padding: 0.4rem 1rem; border: 1px solid #d1d5db; border-radius: 6px; cursor: pointer; font-size: 0.875rem; background: #fff; }
+.btn-primary { background: #4f46e5; color: #fff; border-color: #4f46e5; }
+.btn-ghost { background: transparent; }
+.btn-sm { padding: 0.25rem 0.6rem; }
+.btn-danger { color: #dc2626; border-color: #fca5a5; }
+.total-bar { display: flex; justify-content: space-between; align-items: center; background: #1e293b; color: #f8fafc; border-radius: 8px; padding: 0.75rem 1rem; margin-bottom: 0.75rem; font-size: 0.9rem; }
+.total-bar strong { font-size: 1.1rem; }
+.account-list { list-style: none; padding: 0; margin: 0; display: flex; flex-direction: column; gap: 0.5rem; }
+.account-item { display: flex; align-items: center; justify-content: space-between; padding: 0.75rem 1rem; border: 1px solid #e5e7eb; border-radius: 8px; background: #fff; flex-wrap: wrap; gap: 0.5rem; }
+.account-item.editing { border-color: #4f46e5; box-shadow: 0 0 0 2px #e0e7ff; }
+.account-info { display: flex; flex-direction: column; gap: 0.2rem; }
+.account-meta { font-size: 0.8rem; color: #6b7280; }
+.account-right { display: flex; align-items: center; gap: 1rem; }
+.account-balance { font-size: 1.1rem; font-weight: 700; }
+.positive { color: #059669; }
+.negative { color: #dc2626; }
+.item-actions { display: flex; gap: 0.4rem; }
+.empty { color: #9ca3af; text-align: center; padding: 2rem; }
+</style>

apps/web/src/views/HomeView.vue

@@ -76,6 +76,13 @@ const maxEvolution = computed(() => {
           <div class="savings-pct">{{ store.data.savings_pct.toFixed(1) }}%</div>
           <div class="savings-target">Meta: 40%</div>
         </div>
+        <div class="card patrimony-card" v-if="store.data.total_patrimony > 0 || store.data.total_patrimony < 0">
+          <div class="card-label">Patrimônio</div>
+          <div class="card-value" :class="store.data.total_patrimony >= 0 ? 'income' : 'expense'">
+            {{ fmt(store.data.total_patrimony) }}
+          </div>
+          <div class="savings-target">todas as contas</div>
+        </div>
       </div>
 
       <!-- Bottom section: two columns on wide, stacked on mobile -->
@@ -171,7 +178,7 @@ h2 { font-size: 0.95rem; font-weight: 600; margin: 0 0 0.75rem; color: #374151;
 }
 
 /* Summary */
-.summary-grid { display: grid; grid-template-columns: repeat(4, 1fr); gap: 0.75rem; margin-bottom: 1rem; }
+.summary-grid { display: grid; grid-template-columns: repeat(auto-fit, minmax(140px, 1fr)); gap: 0.75rem; margin-bottom: 1rem; }
 @media (max-width: 600px) { .summary-grid { grid-template-columns: 1fr 1fr; } }
 
 .card { background: #fff; border: 1px solid #e5e7eb; border-radius: 10px; padding: 1rem; }

apps/web/src/views/TransactionsView.vue

@@ -2,15 +2,18 @@
 import { ref, computed, onMounted } from 'vue'
 import { useTransactionsStore, type TransactionInput } from '@/stores/transactions'
 import { useCategoriesStore } from '@/stores/categories'
+import { useAccountsStore } from '@/stores/accounts'
 
 const store = useTransactionsStore()
 const catStore = useCategoriesStore()
+const accStore = useAccountsStore()
 
 const currentMonth = ref(new Date().toISOString().slice(0, 7))
 
 onMounted(() => {
   store.fetchAll(currentMonth.value)
   catStore.fetchAll()
+  accStore.fetchAll()
 })
 
 function changeMonth(delta: number) {
@@ -26,6 +29,7 @@ const blank = (): TransactionInput => ({
   description: '',
   type: 'expense',
   category_id: null,
+  account_id: null,
 })
 
 const form = ref(blank())
@@ -41,7 +45,7 @@ function startEdit(id: number) {
   const t = store.transactions.find((x) => x.id === id)
   if (!t || t.source !== 'manual') return
   editId.value = id
-  form.value = { date: t.date, amount: t.amount, description: t.description, type: t.type as any, category_id: t.category_id }
+  form.value = { date: t.date, amount: t.amount, description: t.description, type: t.type as any, category_id: t.category_id, account_id: t.account_id }
   amountRaw.value = t.amount.toLocaleString('pt-BR', { minimumFractionDigits: 2 })
   formError.value = null
 }
@@ -118,6 +122,10 @@ function catName(id: number | null) {
           <option :value="null">Sem categoria</option>
           <option v-for="c in catStore.categories" :key="c.id" :value="c.id">{{ c.name }}</option>
         </select>
+        <select v-model="form.account_id" class="input-sm">
+          <option :value="null">Sem conta</option>
+          <option v-for="a in accStore.accounts" :key="a.id" :value="a.id">{{ a.name }}</option>
+        </select>
         <input v-model="form.description" placeholder="Descrição" required class="input-desc" />
       </div>
       <p v-if="formError" class="form-error">{{ formError }}</p>