diff --git a/backend/db/migrations/0030_manual_statementallocations.sql b/backend/db/migrations/0030_manual_statementallocations.sql
new file mode 100644
index 0000000..fc1da29
--- /dev/null
+++ b/backend/db/migrations/0030_manual_statementallocations.sql
@@ -0,0 +1,10 @@
+ALTER TABLE "statementallocations" ALTER COLUMN "bs_id" DROP NOT NULL;
+ALTER TABLE "statementallocations" ADD COLUMN "manual_booking_date" text;
+ALTER TABLE "statementallocations" ADD COLUMN "contra_account" bigint;
+ALTER TABLE "statementallocations" ADD COLUMN "contra_ownaccount" uuid;
+ALTER TABLE "statementallocations" ADD COLUMN "contra_customer" bigint;
+ALTER TABLE "statementallocations" ADD COLUMN "contra_vendor" bigint;
+ALTER TABLE "statementallocations" ADD CONSTRAINT "statementallocations_contra_account_accounts_id_fk" FOREIGN KEY ("contra_account") REFERENCES "public"."accounts"("id") ON DELETE no action ON UPDATE no action;
+ALTER TABLE "statementallocations" ADD CONSTRAINT "statementallocations_contra_ownaccount_ownaccounts_id_fk" FOREIGN KEY ("contra_ownaccount") REFERENCES "public"."ownaccounts"("id") ON DELETE no action ON UPDATE no action;
+ALTER TABLE "statementallocations" ADD CONSTRAINT "statementallocations_contra_customer_customers_id_fk" FOREIGN KEY ("contra_customer") REFERENCES "public"."customers"("id") ON DELETE no action ON UPDATE no action;
+ALTER TABLE "statementallocations" ADD CONSTRAINT "statementallocations_contra_vendor_vendors_id_fk" FOREIGN KEY ("contra_vendor") REFERENCES "public"."vendors"("id") ON DELETE no action ON UPDATE no action;
diff --git a/backend/db/migrations/meta/_journal.json b/backend/db/migrations/meta/_journal.json
index 312fd46..f8581b6 100644
--- a/backend/db/migrations/meta/_journal.json
+++ b/backend/db/migrations/meta/_journal.json
@@ -211,6 +211,13 @@
       "when": 1776211200000,
       "tag": "0029_events_quick",
       "breakpoints": true
+    },
+    {
+      "idx": 30,
+      "version": "7",
+      "when": 1776297600000,
+      "tag": "0030_manual_statementallocations",
+      "breakpoints": true
     }
   ]
 }
diff --git a/backend/db/schema/statementallocations.ts b/backend/db/schema/statementallocations.ts
index 1cf8e71..dff28a9 100644
--- a/backend/db/schema/statementallocations.ts
+++ b/backend/db/schema/statementallocations.ts
@@ -23,9 +23,7 @@ export const statementallocations = pgTable("statementallocations", {
     id: uuid("id").primaryKey().defaultRandom(),
 
     // foreign keys
-    bankstatement: integer("bs_id")
-        .notNull()
-        .references(() => bankstatements.id),
+    bankstatement: integer("bs_id").references(() => bankstatements.id),
 
     createddocument: integer("cd_id").references(() => createddocuments.id),
 
@@ -43,14 +41,22 @@ export const statementallocations = pgTable("statementallocations", {
         () => accounts.id
     ),
 
+    contraAccount: bigint("contra_account", { mode: "number" }).references(
+        () => accounts.id
+    ),
+
     created_at: timestamp("created_at", {
         withTimezone: false,
     }).defaultNow(),
 
     ownaccount: uuid("ownaccount").references(() => ownaccounts.id),
 
+    contraOwnaccount: uuid("contra_ownaccount").references(() => ownaccounts.id),
+
     description: text("description"),
 
+    manualBookingDate: text("manual_booking_date"),
+
     bookingMode: text("booking_mode").notNull().default("expense"),
     depreciationMonths: integer("depreciation_months"),
     depreciationStartDate: text("depreciation_start_date"),
@@ -65,6 +71,12 @@ export const statementallocations = pgTable("statementallocations", {
 
     vendor: bigint("vendor", { mode: "number" }).references(() => vendors.id),
 
+    contraCustomer: bigint("contra_customer", { mode: "number" }).references(
+        () => customers.id
+    ),
+
+    contraVendor: bigint("contra_vendor", { mode: "number" }).references(() => vendors.id),
+
     updated_at: timestamp("updated_at", { withTimezone: true }),
 
     updated_by: uuid("updated_by").references(() => authUsers.id),
diff --git a/backend/src/routes/banking.ts b/backend/src/routes/banking.ts
index 9755b09..311044e 100644
--- a/backend/src/routes/banking.ts
+++ b/backend/src/routes/banking.ts
@@ -11,10 +11,12 @@ import { DE_BANK_CODE_TO_BIC } from "../utils/deBankBics"
 import {
     bankrequisitions,
     bankstatements,
+    accounts,
     createddocuments,
     customers,
     entitybankaccounts,
     incominginvoices,
+    ownaccounts,
     statementallocations,
     vendors,
 } from "../../db/schema"
@@ -22,10 +24,57 @@ import {
 import {
     eq,
     and,
+    isNull,
+    aliasedTable,
 } from "drizzle-orm"
 
 
 export default async function bankingRoutes(server: FastifyInstance) {
+    const ContraAccounts = aliasedTable(accounts, "contra_accounts")
+    const ContraCustomers = aliasedTable(customers, "contra_customers")
+    const ContraVendors = aliasedTable(vendors, "contra_vendors")
+    const ContraOwnaccounts = aliasedTable(ownaccounts, "contra_ownaccounts")
+
+    const normalizeManualSide = (payload: any, keys: string[]) =>
+        keys.filter((key) => payload[key] !== null && payload[key] !== undefined && payload[key] !== "")
+
+    const prepareStatementAllocationPayload = (payload: any) => {
+        const next = { ...payload }
+        const isManualBooking = !next.bankstatement
+
+        if (!isManualBooking) {
+            next.manualBookingDate = null
+            next.contraAccount = null
+            next.contraCustomer = null
+            next.contraVendor = null
+            next.contraOwnaccount = null
+            return { data: next }
+        }
+
+        const debitKeys = ["account", "customer", "vendor", "ownaccount"]
+        const creditKeys = ["contraAccount", "contraCustomer", "contraVendor", "contraOwnaccount"]
+        const debitSide = normalizeManualSide(next, debitKeys)
+        const creditSide = normalizeManualSide(next, creditKeys)
+
+        if (!next.manualBookingDate || !dayjs(next.manualBookingDate).isValid()) {
+            return { error: "Für manuelle Buchungen ist ein gültiges Buchungsdatum erforderlich." }
+        }
+
+        if (!Number.isFinite(Number(next.amount)) || Number(next.amount) <= 0) {
+            return { error: "Für manuelle Buchungen muss der Betrag größer als 0 sein." }
+        }
+
+        if (debitSide.length !== 1 || creditSide.length !== 1) {
+            return { error: "Für manuelle Buchungen muss genau ein Soll- und ein Haben-Konto ausgewählt werden." }
+        }
+
+        next.amount = Math.abs(Number(next.amount))
+        next.bankstatement = null
+        next.manualBookingDate = dayjs(next.manualBookingDate).format("YYYY-MM-DD")
+
+        return { data: next }
+    }
+
     const normalizeIban = (value?: string | null) =>
         String(value || "").replace(/\s+/g, "").toUpperCase()
 
@@ -677,6 +726,56 @@ export default async function bankingRoutes(server: FastifyInstance) {
         }
     })
 
+    // ------------------------------------------------------------------
+    // 📒 List Manual Statement Allocations
+    // ------------------------------------------------------------------
+    server.get("/banking/manual-bookings", async (req, reply) => {
+        try {
+            if (!req.user) return reply.code(401).send({ error: "Unauthorized" })
+
+            const rows = await server.db.select({
+                allocation: statementallocations,
+                account: accounts,
+                customer: customers,
+                vendor: vendors,
+                ownaccount: ownaccounts,
+                contraAccount: ContraAccounts,
+                contraCustomer: ContraCustomers,
+                contraVendor: ContraVendors,
+                contraOwnaccount: ContraOwnaccounts,
+            })
+                .from(statementallocations)
+                .leftJoin(accounts, eq(statementallocations.account, accounts.id))
+                .leftJoin(customers, eq(statementallocations.customer, customers.id))
+                .leftJoin(vendors, eq(statementallocations.vendor, vendors.id))
+                .leftJoin(ownaccounts, eq(statementallocations.ownaccount, ownaccounts.id))
+                .leftJoin(ContraAccounts, eq(statementallocations.contraAccount, ContraAccounts.id))
+                .leftJoin(ContraCustomers, eq(statementallocations.contraCustomer, ContraCustomers.id))
+                .leftJoin(ContraVendors, eq(statementallocations.contraVendor, ContraVendors.id))
+                .leftJoin(ContraOwnaccounts, eq(statementallocations.contraOwnaccount, ContraOwnaccounts.id))
+                .where(and(
+                    eq(statementallocations.tenant, req.user.tenant_id),
+                    eq(statementallocations.archived, false),
+                    isNull(statementallocations.bankstatement)
+                ))
+
+            return reply.send(rows.map((row) => ({
+                ...row.allocation,
+                account: row.account,
+                customer: row.customer,
+                vendor: row.vendor,
+                ownaccount: row.ownaccount,
+                contraAccount: row.contraAccount,
+                contraCustomer: row.contraCustomer,
+                contraVendor: row.contraVendor,
+                contraOwnaccount: row.contraOwnaccount,
+            })))
+        } catch (err) {
+            console.error(err)
+            return reply.code(500).send({ error: "Failed to load manual bookings" })
+        }
+    })
+
 
     // ------------------------------------------------------------------
     // 💰 Create Statement Allocation
@@ -686,9 +785,11 @@ export default async function bankingRoutes(server: FastifyInstance) {
             if (!req.user) return reply.code(401).send({ error: "Unauthorized" })
 
             const { data: payload } = req.body as { data: any }
+            const prepared = prepareStatementAllocationPayload(payload)
+            if (prepared.error) return reply.code(400).send({ error: prepared.error })
 
             const inserted = await server.db.insert(statementallocations).values({
-                ...payload,
+                ...prepared.data,
                 tenant: req.user.tenant_id
             }).returning()
 
@@ -720,16 +821,18 @@ export default async function bankingRoutes(server: FastifyInstance) {
                 }
             }
 
-            await insertHistoryItem(server, {
-                entity: "bankstatements",
-                entityId: Number(createdRecord.bankstatement),
-                action: "created",
-                created_by: req.user.user_id,
-                tenant_id: req.user.tenant_id,
-                oldVal: null,
-                newVal: createdRecord,
-                text: "Buchung erstellt",
-            })
+            if (createdRecord.bankstatement) {
+                await insertHistoryItem(server, {
+                    entity: "bankstatements",
+                    entityId: Number(createdRecord.bankstatement),
+                    action: "created",
+                    created_by: req.user.user_id,
+                    tenant_id: req.user.tenant_id,
+                    oldVal: null,
+                    newVal: createdRecord,
+                    text: "Buchung erstellt",
+                })
+            }
 
             return reply.send(createdRecord)
 
@@ -763,16 +866,18 @@ export default async function bankingRoutes(server: FastifyInstance) {
                 .delete(statementallocations)
                 .where(eq(statementallocations.id, id))
 
-            await insertHistoryItem(server, {
-                entity: "bankstatements",
-                entityId: Number(old.bankstatement),
-                action: "deleted",
-                created_by: req.user.user_id,
-                tenant_id: req.user.tenant_id,
-                oldVal: old,
-                newVal: null,
-                text: "Buchung gelöscht",
-            })
+            if (old.bankstatement) {
+                await insertHistoryItem(server, {
+                    entity: "bankstatements",
+                    entityId: Number(old.bankstatement),
+                    action: "deleted",
+                    created_by: req.user.user_id,
+                    tenant_id: req.user.tenant_id,
+                    oldVal: old,
+                    newVal: null,
+                    text: "Buchung gelöscht",
+                })
+            }
 
             return reply.send({ success: true })
 
diff --git a/backend/src/utils/export/datev.ts b/backend/src/utils/export/datev.ts
index 4d9b3ca..a6c4210 100644
--- a/backend/src/utils/export/datev.ts
+++ b/backend/src/utils/export/datev.ts
@@ -8,7 +8,7 @@ import { s3 } from "../s3";
 import { secrets } from "../secrets";
 
 // Drizzle Core Imports
-import { eq, and, inArray, gte, lte, asc, aliasedTable } from "drizzle-orm";
+import { eq, and, or, isNull, inArray, gte, lte, asc, aliasedTable } from "drizzle-orm";
 
 // Tabellen Imports (keine Relations nötig!)
 import {
@@ -136,6 +136,10 @@ export async function buildExportZip(
 
         const CdCustomer = aliasedTable(customers, "cd_customer");
         const IiVendor = aliasedTable(vendors, "ii_vendor");
+        const ContraAccount = aliasedTable(accounts, "contra_account");
+        const ContraVendor = aliasedTable(vendors, "contra_vendor");
+        const ContraCustomer = aliasedTable(customers, "contra_customer");
+        const ContraOwnaccount = aliasedTable(ownaccounts, "contra_ownaccount");
 
         const allocRaw = await server.db.select({
             allocation: statementallocations,
@@ -148,11 +152,15 @@ export async function buildExportZip(
             acc: accounts,
             direct_vend: vendors, // Direkte Zuordnung an Kreditor
             direct_cust: customers, // Direkte Zuordnung an Debitor
-            own: ownaccounts
+            own: ownaccounts,
+            contra_acc: ContraAccount,
+            contra_vend: ContraVendor,
+            contra_cust: ContraCustomer,
+            contra_own: ContraOwnaccount
         })
             .from(statementallocations)
-            // JOIN 1: Bankstatement (Pflicht, für Datum Filter)
-            .innerJoin(bankstatements, eq(statementallocations.bankstatement, bankstatements.id))
+            // JOIN 1: Bankstatement (optional, manuelle Buchungen haben keinen Bankumsatz)
+            .leftJoin(bankstatements, eq(statementallocations.bankstatement, bankstatements.id))
             // JOIN 2: Bankaccount (für DATEV Nummer)
             .leftJoin(bankaccounts, eq(bankstatements.account, bankaccounts.id))
 
@@ -169,13 +177,25 @@ export async function buildExportZip(
             .leftJoin(vendors, eq(statementallocations.vendor, vendors.id))
             .leftJoin(customers, eq(statementallocations.customer, customers.id))
             .leftJoin(ownaccounts, eq(statementallocations.ownaccount, ownaccounts.id))
+            .leftJoin(ContraAccount, eq(statementallocations.contraAccount, ContraAccount.id))
+            .leftJoin(ContraVendor, eq(statementallocations.contraVendor, ContraVendor.id))
+            .leftJoin(ContraCustomer, eq(statementallocations.contraCustomer, ContraCustomer.id))
+            .leftJoin(ContraOwnaccount, eq(statementallocations.contraOwnaccount, ContraOwnaccount.id))
 
             .where(and(
                 eq(statementallocations.tenant, tenantId),
                 eq(statementallocations.archived, false),
-                // Datum Filter direkt auf dem Bankstatement
-                gte(bankstatements.date, startDate),
-                lte(bankstatements.date, endDate)
+                or(
+                    and(
+                        gte(bankstatements.date, startDate),
+                        lte(bankstatements.date, endDate)
+                    ),
+                    and(
+                        isNull(statementallocations.bankstatement),
+                        gte(statementallocations.manualBookingDate, startDate),
+                        lte(statementallocations.manualBookingDate, endDate)
+                    )
+                )
             ));
 
         // Mapping: Wir bauen das komplexe Objekt nach, das die CSV Logik erwartet
@@ -196,7 +216,11 @@ export async function buildExportZip(
             account: r.acc,
             vendor: r.direct_vend,
             customer: r.direct_cust,
-            ownaccount: r.own
+            ownaccount: r.own,
+            contraAccount: r.contra_acc,
+            contraVendor: r.contra_vend,
+            contraCustomer: r.contra_cust,
+            contraOwnaccount: r.contra_own
         }));
 
         // --- D) Stammdaten Accounts ---
@@ -311,8 +335,32 @@ export async function buildExportZip(
         });
 
         // Bank
+        const getManualBookingSide = (alloc: any, side: "debit" | "credit") => {
+            const prefix = side === "credit" ? "contra" : "";
+            const account = side === "credit" ? alloc.contraAccount : alloc.account;
+            const vendor = side === "credit" ? alloc.contraVendor : alloc.vendor;
+            const customer = side === "credit" ? alloc.contraCustomer : alloc.customer;
+            const ownaccount = side === "credit" ? alloc.contraOwnaccount : alloc.ownaccount;
+
+            if (account) return { number: account.number, name: account.label, type: "Sachkonto" };
+            if (vendor) return { number: vendor.vendorNumber, name: vendor.name, type: "Kreditor" };
+            if (customer) return { number: customer.customerNumber, name: customer.name, type: "Debitor" };
+            if (ownaccount) return { number: ownaccount.number, name: ownaccount.name, type: "Eigenes Konto" };
+            return { number: "", name: "", type: prefix };
+        };
+
         statementallocationsList.forEach(alloc => {
             const bs = alloc.bankstatement; // durch Mapping verfügbar
+
+            if(!bs && alloc.manualBookingDate) {
+                const debit = getManualBookingSide(alloc, "debit");
+                const credit = getManualBookingSide(alloc, "credit");
+                const dateManual = dayjs(alloc.manualBookingDate).format("DDMM");
+                const dateManualFull = dayjs(alloc.manualBookingDate).format("DD.MM.YYYY");
+                bookingLines.push(`${displayCurrency(alloc.amount,true)};"S";;;;;${debit.number};${credit.number};"";${dateManual};"";;;"${`MB ${debit.number} an ${credit.number} ${escapeString(alloc.description)}`.substring(0,59)}";;;;;;;"Geschäftspartner";"${escapeString(debit.name || credit.name)}";"Kundennummer";"${debit.number}";"Belegnummer";"";"Leistungsdatum";"${dateManualFull}";"Belegdatum";"${dateManualFull}";;;;;;;;;;"";;;;;;;;Manuelle-Buchung;${alloc.id};;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;0;;;;"";;;;;;`);
+                return;
+            }
+
             if(!bs) return;
 
             let shSelector = Math.sign(alloc.amount) === -1 ? "H" : "S";
@@ -425,4 +473,4 @@ export async function buildExportZip(
         console.error("DATEV Export Error:", error);
         throw error;
     }
-}
\ No newline at end of file
+}
diff --git a/frontend/components/EntityShowSubOwnAccountsStatements.vue b/frontend/components/EntityShowSubOwnAccountsStatements.vue
index 00b4d66..36d60c7 100644
--- a/frontend/components/EntityShowSubOwnAccountsStatements.vue
+++ b/frontend/components/EntityShowSubOwnAccountsStatements.vue
@@ -35,11 +35,13 @@ const getStatementLike = (allocation) => allocation?.bankstatement || (typeof al
 const getAllocationDate = (allocation) => {
   const statement = getStatementLike(allocation)
 
-  return statement?.date || statement?.valueDate || allocation?.bs_id?.date || allocation?.bs_id?.valueDate || null
+  return statement?.date || statement?.valueDate || allocation?.bs_id?.date || allocation?.bs_id?.valueDate || allocation?.manualBookingDate || null
 }
 const getAllocationPartner = (allocation) => {
   const statement = getStatementLike(allocation)
 
+  if (!statement && allocation?.manualBookingDate) return "Manuelle Buchung"
+
   return statement?.debName || statement?.credName || statement?.partner || allocation?.bs_id?.debName || allocation?.bs_id?.credName || ""
 }
 const getAllocationDescription = (allocation) => {
@@ -48,12 +50,20 @@ const getAllocationDescription = (allocation) => {
   return allocation?.description || statement?.purpose || statement?.text || statement?.description || allocation?.bs_id?.purpose || allocation?.bs_id?.text || ""
 }
 const hasContent = (value) => value !== null && value !== undefined && String(value).trim() !== ""
+const isContraAllocation = (allocation) =>
+    sameAccount(allocation.contraAccount?.id || allocation.contraAccount)
+    || sameAccount(allocation.contraOwnaccount?.id || allocation.contraOwnaccount)
+
+const touchesCurrentAccount = (allocation) =>
+    sameAccount(allocation.account?.id || allocation.account)
+    || sameAccount(allocation.ownaccount?.id || allocation.ownaccount)
+    || isContraAllocation(allocation)
 
 const monthItems = [
   { label: "Ganzes Jahr", value: "all" },
   { label: "Januar", value: "1" },
   { label: "Februar", value: "2" },
-  { label: "Maerz", value: "3" },
+  { label: "März", value: "3" },
   { label: "April", value: "4" },
   { label: "Mai", value: "5" },
   { label: "Juni", value: "6" },
@@ -73,7 +83,7 @@ const allAllocations = computed(() => {
     date: getAllocationDate(allocation),
     partner: getAllocationPartner(allocation),
     description: getAllocationDescription(allocation),
-    amount: Number(allocation.amount || 0)
+    amount: Number(allocation.amount || 0) * (isContraAllocation(allocation) ? -1 : 1)
   }))
 
   const incomingInvoiceRows = incomingInvoices.value.flatMap((invoice) => {
@@ -162,7 +172,7 @@ const setup = async () => {
   loading.value = true
 
   statementAllocations.value = (await useEntities("statementallocations").select("*, bankstatement(*), createddocument(*), incominginvoice(*)"))
-    .filter((allocation) => sameAccount(allocation.account?.id || allocation.account) || sameAccount(allocation.ownaccount?.id || allocation.ownaccount))
+    .filter((allocation) => touchesCurrentAccount(allocation))
 
   incomingInvoices.value = (await useEntities("incominginvoices").select("*, vendor(*)"))
     .filter((invoice) => (invoice.accounts || []).some((account) => sameAccount(account.account?.id || account.account)))
@@ -248,7 +258,7 @@ const selectAllocation = (allocationLike) => {
           <template #empty>
             <div class="flex flex-col items-center justify-center py-10 text-center">
               <UIcon name="i-heroicons-circle-stack-20-solid" class="mb-2 h-10 w-10 text-gray-400" />
-              <p class="font-medium">Keine Buchungen im ausgewaehlten Zeitraum</p>
+              <p class="font-medium">Keine Buchungen im ausgewählten Zeitraum</p>
             </div>
           </template>
 
@@ -259,7 +269,7 @@ const selectAllocation = (allocationLike) => {
           </template>
 
           <template #date-cell="{ row }">
-            {{ row.original.bankstatement.date && dayjs(row.original.bankstatement.date).isValid() ? dayjs(row.original.bankstatement.date).format('DD.MM.YYYY') : '-' }}
+            {{ row.original.date && dayjs(row.original.date).isValid() ? dayjs(row.original.date).format('DD.MM.YYYY') : '-' }}
           </template>
 
           <template #partner-cell="{ row }">
diff --git a/frontend/components/MainNav.vue b/frontend/components/MainNav.vue
index debe12f..f68d10a 100644
--- a/frontend/components/MainNav.vue
+++ b/frontend/components/MainNav.vue
@@ -156,6 +156,11 @@ const links = computed(() => {
           to: "/accounting/bwa",
           icon: "i-heroicons-chart-bar-square",
         } : null,
+        (featureEnabled("accounts") || featureEnabled("ownaccounts")) ? {
+          label: "Manuelle Buchungen",
+          to: "/accounting/manual-bookings",
+          icon: "i-heroicons-arrows-right-left",
+        } : null,
         featureEnabled("banking") ? {
           label: "Liquidität",
           to: "/accounting/liquidity",
diff --git a/frontend/pages/accounting/manual-bookings.vue b/frontend/pages/accounting/manual-bookings.vue
new file mode 100644
index 0000000..11d8e98
--- /dev/null
+++ b/frontend/pages/accounting/manual-bookings.vue
@@ -0,0 +1,282 @@
+<script setup>
+import dayjs from "dayjs"
+
+const toast = useToast()
+
+const loading = ref(true)
+const saving = ref(false)
+const accounts = ref([])
+const customers = ref([])
+const vendors = ref([])
+const ownaccounts = ref([])
+const bookings = ref([])
+
+const form = reactive({
+  manualBookingDate: dayjs().format("YYYY-MM-DD"),
+  amount: null,
+  debit: "",
+  credit: "",
+  description: ""
+})
+
+const entryOptions = computed(() => [
+  ...accounts.value.map((item) => ({
+    key: `account:${item.id}`,
+    label: `${item.number} - ${item.label}`,
+    number: item.number,
+    name: item.label,
+    type: "Sachkonto"
+  })),
+  ...vendors.value.map((item) => ({
+    key: `vendor:${item.id}`,
+    label: `${item.vendorNumber || "ohne Nr."} - ${item.name}`,
+    number: item.vendorNumber,
+    name: item.name,
+    type: "Kreditor"
+  })),
+  ...customers.value.map((item) => ({
+    key: `customer:${item.id}`,
+    label: `${item.customerNumber || "ohne Nr."} - ${item.name}`,
+    number: item.customerNumber,
+    name: item.name,
+    type: "Debitor"
+  })),
+  ...ownaccounts.value.map((item) => ({
+    key: `ownaccount:${item.id}`,
+    label: `${item.number} - ${item.name}`,
+    number: item.number,
+    name: item.name,
+    type: "Zusätzliches Konto"
+  }))
+])
+
+const selectedDebit = computed(() => entryOptions.value.find((item) => item.key === form.debit))
+const selectedCredit = computed(() => entryOptions.value.find((item) => item.key === form.credit))
+
+const displayCurrency = (value) => `${Number(value || 0).toFixed(2).replace(".", ",")} €`
+
+const getBookingSide = (booking, side) => {
+  const map = side === "credit"
+      ? [
+        ["contraAccount", "Sachkonto"],
+        ["contraVendor", "Kreditor"],
+        ["contraCustomer", "Debitor"],
+        ["contraOwnaccount", "Zusätzliches Konto"]
+      ]
+      : [
+        ["account", "Sachkonto"],
+        ["vendor", "Kreditor"],
+        ["customer", "Debitor"],
+        ["ownaccount", "Zusätzliches Konto"]
+      ]
+
+  for (const [key, type] of map) {
+    const item = booking[key]
+    if (!item) continue
+    return {
+      type,
+      number: item.number || item.vendorNumber || item.customerNumber || "",
+      name: item.label || item.name || ""
+    }
+  }
+
+  return { type: "", number: "", name: "" }
+}
+
+const buildSidePayload = (sideKey, target) => {
+  const [type, id] = String(sideKey || "").split(":")
+  if (!type || !id) return
+
+  const numericId = type === "ownaccount" ? id : Number(id)
+  if (target === "debit") {
+    if (type === "account") return { account: numericId }
+    if (type === "customer") return { customer: numericId }
+    if (type === "vendor") return { vendor: numericId }
+    if (type === "ownaccount") return { ownaccount: numericId }
+  }
+
+  if (type === "account") return { contraAccount: numericId }
+  if (type === "customer") return { contraCustomer: numericId }
+  if (type === "vendor") return { contraVendor: numericId }
+  if (type === "ownaccount") return { contraOwnaccount: numericId }
+}
+
+const loadData = async () => {
+  loading.value = true
+  const [accountRows, customerRows, vendorRows, ownaccountRows, bookingRows] = await Promise.all([
+    useEntities("accounts").selectSpecial("*", "number", true),
+    useEntities("customers").select(),
+    useEntities("vendors").select(),
+    useEntities("ownaccounts").select(),
+    useNuxtApp().$api("/api/banking/manual-bookings")
+  ])
+
+  accounts.value = accountRows || []
+  customers.value = customerRows || []
+  vendors.value = vendorRows || []
+  ownaccounts.value = ownaccountRows || []
+  bookings.value = (bookingRows || []).sort((a, b) => String(b.manualBookingDate || "").localeCompare(String(a.manualBookingDate || "")))
+  loading.value = false
+}
+
+const resetForm = () => {
+  form.amount = null
+  form.debit = ""
+  form.credit = ""
+  form.description = ""
+}
+
+const saveBooking = async () => {
+  if (!form.manualBookingDate || !form.amount || !form.debit || !form.credit) {
+    toast.add({ title: "Bitte Datum, Betrag, Soll und Haben ausfüllen.", color: "warning" })
+    return
+  }
+
+  saving.value = true
+  const payload = {
+    manualBookingDate: form.manualBookingDate,
+    amount: Number(form.amount),
+    description: form.description || "Manuelle Buchung",
+    ...buildSidePayload(form.debit, "debit"),
+    ...buildSidePayload(form.credit, "credit")
+  }
+
+  await useNuxtApp().$api("/api/banking/statements", {
+    method: "POST",
+    body: { data: payload }
+  })
+
+  toast.add({ title: "Manuelle Buchung erstellt." })
+  resetForm()
+  await loadData()
+  saving.value = false
+}
+
+const deleteBooking = async (booking) => {
+  await useNuxtApp().$api(`/api/banking/statements/${booking.id}`, { method: "DELETE" })
+  toast.add({ title: "Manuelle Buchung gelöscht." })
+  await loadData()
+}
+
+onMounted(loadData)
+</script>
+
+<template>
+  <UDashboardPanelContent>
+    <UDashboardNavbar title="Manuelle Buchungen" :badge="bookings.length" />
+
+    <div class="grid gap-6 lg:grid-cols-[420px_1fr]">
+      <UCard>
+        <template #header>
+          <div>
+            <h2 class="font-semibold text-gray-900 dark:text-white">Neue Soll/Haben-Buchung</h2>
+            <p class="text-sm text-gray-500">Zum Beispiel: Kreditor 70000 an Konto 2742.</p>
+          </div>
+        </template>
+
+        <div class="space-y-4">
+          <UFormField label="Buchungsdatum">
+            <UInput v-model="form.manualBookingDate" type="date" />
+          </UFormField>
+
+          <UFormField label="Betrag">
+            <UInput v-model="form.amount" type="number" min="0" step="0.01" placeholder="0,00" />
+          </UFormField>
+
+          <UFormField label="Soll">
+            <USelectMenu
+                v-model="form.debit"
+                :items="entryOptions"
+                value-key="key"
+                label-key="label"
+                :search-input="{ placeholder: 'Sachkonto, Debitor oder Kreditor suchen...' }"
+                placeholder="Soll-Konto auswählen"
+            >
+              <template #item-label="{ item }">
+                <span class="font-mono text-xs text-gray-500 mr-2">{{ item.number }}</span>
+                {{ item.name }}
+                <UBadge size="xs" variant="subtle" class="ml-2">{{ item.type }}</UBadge>
+              </template>
+            </USelectMenu>
+          </UFormField>
+
+          <UFormField label="Haben">
+            <USelectMenu
+                v-model="form.credit"
+                :items="entryOptions"
+                value-key="key"
+                label-key="label"
+                :search-input="{ placeholder: 'Sachkonto, Debitor oder Kreditor suchen...' }"
+                placeholder="Haben-Konto auswählen"
+            >
+              <template #item-label="{ item }">
+                <span class="font-mono text-xs text-gray-500 mr-2">{{ item.number }}</span>
+                {{ item.name }}
+                <UBadge size="xs" variant="subtle" class="ml-2">{{ item.type }}</UBadge>
+              </template>
+            </USelectMenu>
+          </UFormField>
+
+          <UAlert
+              v-if="selectedDebit && selectedCredit"
+              color="primary"
+              variant="soft"
+              icon="i-heroicons-arrows-right-left"
+              :title="`${selectedDebit.number} an ${selectedCredit.number}`"
+              :description="`${selectedDebit.name} wird im Soll, ${selectedCredit.name} im Haben gebucht.`"
+          />
+
+          <UFormField label="Beschreibung">
+            <UTextarea v-model="form.description" placeholder="z. B. Versicherungsentschädigung" autoresize />
+          </UFormField>
+
+          <UButton block color="primary" :loading="saving" @click="saveBooking">
+            Manuelle Buchung erstellen
+          </UButton>
+        </div>
+      </UCard>
+
+      <UCard>
+        <template #header>
+          <div>
+            <h2 class="font-semibold text-gray-900 dark:text-white">Erfasste manuelle Buchungen</h2>
+            <p class="text-sm text-gray-500">Diese Buchungen laufen im DATEV-Export mit.</p>
+          </div>
+        </template>
+
+        <div v-if="loading" class="py-10 text-center text-gray-500">Lade Buchungen...</div>
+        <div v-else-if="bookings.length === 0" class="py-10 text-center text-gray-500">
+          Noch keine manuellen Buchungen erfasst.
+        </div>
+        <div v-else class="divide-y divide-gray-100 dark:divide-gray-800">
+          <div v-for="booking in bookings" :key="booking.id" class="py-4 flex items-start justify-between gap-4">
+            <div class="min-w-0">
+              <div class="flex flex-wrap items-center gap-2 text-sm">
+                <span class="font-medium">{{ dayjs(booking.manualBookingDate).format("DD.MM.YYYY") }}</span>
+                <span class="font-mono font-semibold">{{ displayCurrency(booking.amount) }}</span>
+              </div>
+              <div class="mt-1 text-sm text-gray-700 dark:text-gray-200">
+                <span class="font-semibold">Soll:</span>
+                {{ getBookingSide(booking, "debit").number }} - {{ getBookingSide(booking, "debit").name }}
+              </div>
+              <div class="text-sm text-gray-700 dark:text-gray-200">
+                <span class="font-semibold">Haben:</span>
+                {{ getBookingSide(booking, "credit").number }} - {{ getBookingSide(booking, "credit").name }}
+              </div>
+              <div v-if="booking.description" class="mt-1 text-xs text-gray-500 truncate">
+                {{ booking.description }}
+              </div>
+            </div>
+            <UButton
+                icon="i-heroicons-trash"
+                color="error"
+                variant="ghost"
+                size="sm"
+                @click="deleteBooking(booking)"
+            />
+          </div>
+        </div>
+      </UCard>
+    </div>
+  </UDashboardPanelContent>
+</template>