diff --git a/app/Actions/Sales/CreateSaleAction.php b/app/Actions/Sales/CreateSaleAction.php
new file mode 100644
index 0000000..77ccf50
--- /dev/null
+++ b/app/Actions/Sales/CreateSaleAction.php
@@ -0,0 +1,55 @@
+<?php
+
+namespace App\Actions\Sales;
+
+use App\Actions\Transactions\CreateRecordTransactionsAction;
+use App\Commands\Sales\CreateSaleCommand;
+use App\Commands\Series\CreateSeriesCommand;
+use App\Models\Sale;
+use Illuminate\Support\Facades\DB;
+
+class CreateSaleAction
+{
+    /**
+     * Create a new class instance.
+     */
+    public function __construct(
+        private CreateSaleCommand $createSaleCommand,
+        private CreateSeriesCommand $createSeriesCommand,
+    ){ }
+
+    public function __invoke(array $data, array $transactions): Sale
+    {
+        $record = $this->createSaleCommand->execute($data);
+        
+         try {
+            DB::beginTransaction();
+
+            //create transactions for the sale
+            app(CreateRecordTransactionsAction::class)($record, $transactions);
+
+            $accountIds = collect($transactions)
+                ->pluck('account_id')
+                ->filter()
+                ->unique()
+                ->values()
+                ->all();
+
+            //sync accounts to sale
+            app(SyncAccountsAction::class)($record, $accountIds);
+
+            //increment current_series
+            $this->createSeriesCommand->execute([
+                'branch_id' => $record->branch_id,
+                'series' => $record->reference_number,
+            ]);
+
+            DB::commit();
+        } catch (\Exception $exception) {
+            DB::rollBack();
+            throw new \Exception('Failed to save transactions : '.$exception->getMessage());
+        }
+
+       return $record;
+    }
+}
diff --git a/app/Actions/Sales/SyncAccountsAction.php b/app/Actions/Sales/SyncAccountsAction.php
new file mode 100644
index 0000000..95277bc
--- /dev/null
+++ b/app/Actions/Sales/SyncAccountsAction.php
@@ -0,0 +1,16 @@
+<?php
+
+namespace App\Actions\Sales;
+
+use App\Models\Sale;
+use Illuminate\Support\Facades\DB;
+
+class SyncAccountsAction 
+{
+    public function __invoke(Sale $sale, array $accounts): void
+    {
+        DB::transaction(function () use ($sale, $accounts) {
+            $sale->accounts()->sync($accounts);
+        }, attempts: 2);
+    }
+}
diff --git a/app/Actions/Transactions/CreateRecordTransactionsAction.php b/app/Actions/Transactions/CreateRecordTransactionsAction.php
new file mode 100644
index 0000000..f855086
--- /dev/null
+++ b/app/Actions/Transactions/CreateRecordTransactionsAction.php
@@ -0,0 +1,30 @@
+<?php
+
+namespace App\Actions\Transactions;
+
+use App\DataObjects\CreateTransactionDTO;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Support\Facades\Pipeline;
+
+class CreateRecordTransactionsAction
+{
+    public function __invoke(Model $record, array $transactions): void
+    {
+        foreach ($transactions as $transaction) {
+            $tData = [
+                'branch_id' => $record->branch_id,
+                'happened_on' => $record->happened_on,
+                ...$transaction,
+            ];
+
+            $payload = new CreateTransactionDTO(data: $tData, transactionable: $record);
+
+            Pipeline::send(passable: $payload)->through(
+                [
+                    CreateTransactionAction::class,
+                ]
+            )->thenReturn();
+        }
+    }
+}
+
diff --git a/app/Commands/Clients/GenerateBaseAccountCommand.php b/app/Commands/Clients/GenerateBaseAccountCommand.php
new file mode 100644
index 0000000..f688412
--- /dev/null
+++ b/app/Commands/Clients/GenerateBaseAccountCommand.php
@@ -0,0 +1,64 @@
+<?php
+
+namespace App\Commands\Clients;
+
+use App\Commands\Command;
+use Illuminate\Support\Facades\DB;
+
+class GenerateBaseAccountCommand
+{
+    /**
+     * Create a new class instance.
+     */
+    public function __construct()
+    {
+        //
+    }
+
+    /**
+     * Execute the command.
+     */
+    public function execute($client): void
+    {
+        DB::transaction(function () use ($client) {
+            $client->accounts()->createMany([
+                [
+                    'account_type_id' => 1,
+                    'account' => 'Cash',
+                    'normal_balance' => 'debit',
+                ],
+                [
+                    'account_type_id' => 1,
+                    'account' => 'Input Tax',
+                    'normal_balance' => 'debit',
+                ],
+                [
+                    'account_type_id' => 1,
+                    'account' => 'Creditable Withholding Tax',
+                    'normal_balance' => 'debit',
+                ],
+                [
+                    'account_type_id' => 2,
+                    'account' => 'Output Tax',
+                    'normal_balance' => 'credit',
+                ],
+                [
+                    'account_type_id' => 2,
+                    'account' => 'Payable Withholding Tax',
+                    'normal_balance' => 'credit',
+                ],
+                [
+                    'account_type_id' => 5,
+                    'account' => 'Vat Exempt Revenue',
+                    'normal_balance' => 'credit',
+                ],
+                [
+                    'account_type_id' => 4,
+                    'account' => 'Sales Discount',
+                    'normal_balance' => 'debit',
+                ],
+            ]);
+        });
+    }
+
+}
diff --git a/app/Commands/Sales/CreateSaleCommand.php b/app/Commands/Sales/CreateSaleCommand.php
new file mode 100644
index 0000000..e8f0719
--- /dev/null
+++ b/app/Commands/Sales/CreateSaleCommand.php
@@ -0,0 +1,27 @@
+<?php
+
+namespace App\Commands\Sales;
+
+use App\Commands\Command;
+use App\DataObjects\CreateSaleDTO;
+use App\Models\Sale;
+use Illuminate\Support\Facades\Auth;
+use Illuminate\Support\Facades\DB;
+
+class CreateSaleCommand implements Command
+{
+    public function execute(array $data): Sale
+    {
+        return DB::transaction(function () use ($data, &$sale) {
+            $tData = new CreateSaleDTO(
+                reference_number: $data['current_series'],
+                happened_on: \Carbon\Carbon::parse($data['happened_on']),
+                branch_id: $data['branch_id'],
+                user_id: Auth::user()->id,
+            );
+
+            return Sale::create($tData->toArray());
+        });
+
+    }
+}
diff --git a/app/Filament/Resources/ClientResource/RelationManagers/AccountsRelationManager.php b/app/Filament/Resources/ClientResource/RelationManagers/AccountsRelationManager.php
index 548121d..a34a448 100644
--- a/app/Filament/Resources/ClientResource/RelationManagers/AccountsRelationManager.php
+++ b/app/Filament/Resources/ClientResource/RelationManagers/AccountsRelationManager.php
@@ -2,6 +2,7 @@
 
 namespace App\Filament\Resources\ClientResource\RelationManagers;
 
+use App\Commands\Clients\GenerateBaseAccountCommand;
 use App\Filament\Exports\ClientAccountsExporter;
 use App\Models\Account;
 use Filament\Actions\Exports\Enums\ExportFormat;
@@ -43,6 +44,20 @@ class AccountsRelationManager extends RelationManager
                 //
             ])
             ->headerActions([
+                 Tables\Actions\Action::make('generate-base-accounts')
+                 ->requiresConfirmation()
+                 ->label('Generate Base Accounts')
+                 ->action(function () {
+                    $client = $this->getOwnerRecord();
+                    if (! $client ) {
+                        return;
+                    }
+
+                    if($client->accounts()->count() > 0) {
+                        return;
+                    }
+                    app(GenerateBaseAccountCommand::class)->execute($client);
+                }),
                 Tables\Actions\ExportAction::make('Export Accounts')->exporter(ClientAccountsExporter::class)->formats([ExportFormat::Csv]),
                 Tables\Actions\CreateAction::make()->label('New Account')->icon('heroicon-o-plus')->slideOver(),
             ])
diff --git a/app/Filament/Resources/ExpenseResource/Pages/CreateExpense.php b/app/Filament/Resources/ExpenseResource/Pages/CreateExpense.php
index 8e0acc6..e133af8 100644
--- a/app/Filament/Resources/ExpenseResource/Pages/CreateExpense.php
+++ b/app/Filament/Resources/ExpenseResource/Pages/CreateExpense.php
@@ -2,15 +2,13 @@
 
 namespace App\Filament\Resources\ExpenseResource\Pages;
 
-use App\Actions\Transactions\CreateTransactionAction;
-use App\DataObjects\CreateTransactionDTO;
+use App\Actions\Transactions\CreateRecordTransactionsAction;
 use App\Filament\Resources\ClientResource;
 use App\Filament\Resources\ExpenseResource;
 use App\Models\Client;
 use Exception;
 use Filament\Resources\Pages\CreateRecord;
 use Illuminate\Support\Arr;
-use Illuminate\Support\Facades\Pipeline;
 use Symfony\Component\Console\Exception\LogicException;
 
 class CreateExpense extends CreateRecord
@@ -76,24 +74,7 @@ class CreateExpense extends CreateRecord
         $transactions = $this->form->getState()['transactions'] ?? [];
 
         try {
-            $branch = $this->getRecord()->branch;
-
-            foreach ($transactions as $transaction) {
-
-                $data = [
-                    'branch_id' => $branch->id,
-                    'happened_on' => $this->getRecord()->happened_on,
-                    ...$transaction,
-                ];
-
-                $payload = new CreateTransactionDTO(data: $data, transactionable: $this->getRecord());
-
-                Pipeline::send(passable: $payload)->through(
-                    [
-                        CreateTransactionAction::class,
-                    ]
-                )->thenReturn();
-            }
+            app(CreateRecordTransactionsAction::class)($this->getRecord(), $transactions);
 
             $accountIds = collect($transactions)
                 ->pluck('account_id')
diff --git a/app/Filament/Resources/SaleResource/Pages/CreateSale.php b/app/Filament/Resources/SaleResource/Pages/CreateSale.php
index 2278109..b6f063f 100644
--- a/app/Filament/Resources/SaleResource/Pages/CreateSale.php
+++ b/app/Filament/Resources/SaleResource/Pages/CreateSale.php
@@ -2,19 +2,22 @@
 
 namespace App\Filament\Resources\SaleResource\Pages;
 
-use App\Actions\Transactions\CreateTransactionAction;
-use App\DataObjects\CreateTransactionDTO;
+use App\Actions\Sales\CreateSaleAction;
+use App\Actions\Sales\SyncAccountsAction;
+use App\Actions\Transactions\CreateRecordTransactionsAction;
+use App\Commands\Clients\GenerateBaseAccountCommand;
 use App\Filament\Resources\ClientResource;
 use App\Filament\Resources\SaleResource;
 use App\Models\Branch;
 use App\Models\Client;
 use App\Models\Sale;
 use App\Services\Sales\SaleService;
+use Filament\Actions\Action;
+use Filament\Forms\Components\Actions;
 use Filament\Resources\Pages\CreateRecord;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Support\Arr;
 use Illuminate\Support\Facades\DB;
-use Illuminate\Support\Facades\Pipeline;
 
 class CreateSale extends CreateRecord
 {
@@ -81,41 +84,7 @@ class CreateSale extends CreateRecord
 
     public function processCreate(array $data, array $transactions): Model
     {
-        try {
-            DB::beginTransaction();
-            $record = app(SaleService::class)->create($this->getFormDataMutation($data));
-            $branch = $record->branch;
-
-            foreach ($transactions as $transaction) {
-                $tData = [
-                    'branch_id' => $branch->id,
-                    'happened_on' => $record->happened_on,
-                    ...$transaction,
-                ];
-
-                $payload = new CreateTransactionDTO(data: $tData, transactionable: $record);
-
-                Pipeline::send(passable: $payload)->through(
-                    [
-                        CreateTransactionAction::class,
-                    ]
-                )->thenReturn();
-            }
-
-            $accountIds = collect($transactions)
-                ->pluck('account_id')
-                ->filter()
-                ->unique()
-                ->values()
-                ->all();
-
-            $record->accounts()->sync($accountIds);
-
-            DB::commit();
-        } catch (\Exception $exception) {
-            DB::rollBack();
-            throw new \Exception('Failed to save transactions : '.$exception->getMessage());
-        }
+        $record = app(CreateSaleAction::class)($this->getFormDataMutation($data), $transactions);
 
         return $record;
     }
diff --git a/app/Observers/ClientObserver.php b/app/Observers/ClientObserver.php
index 19678c2..7db967a 100644
--- a/app/Observers/ClientObserver.php
+++ b/app/Observers/ClientObserver.php
@@ -2,6 +2,7 @@
 
 namespace App\Observers;
 
+use App\Commands\Clients\GenerateBaseAccountCommand;
 use App\Models\Client;
 use Illuminate\Support\Facades\DB;
 
@@ -12,45 +13,7 @@ class ClientObserver
      */
     public function created(Client $client): void
     {
-        DB::transaction(function () use ($client) {
-            $client->accounts()->createMany([
-                [
-                    'account_type_id' => 1,
-                    'account' => 'Cash',
-                    'normal_balance' => 'debit',
-                ],
-                [
-                    'account_type_id' => 1,
-                    'account' => 'Input Tax',
-                    'normal_balance' => 'debit',
-                ],
-                [
-                    'account_type_id' => 1,
-                    'account' => 'Creditable Withholding Tax',
-                    'normal_balance' => 'debit',
-                ],
-                [
-                    'account_type_id' => 2,
-                    'account' => 'Output Tax',
-                    'normal_balance' => 'credit',
-                ],
-                [
-                    'account_type_id' => 2,
-                    'account' => 'Payable Withholding Tax',
-                    'normal_balance' => 'credit',
-                ],
-                [
-                    'account_type_id' => 5,
-                    'account' => 'Vat Exempt Revenue',
-                    'normal_balance' => 'credit',
-                ],
-                [
-                    'account_type_id' => 4,
-                    'account' => 'Sales Discount',
-                    'normal_balance' => 'debit',
-                ],
-            ]);
-        });
+        app(GenerateBaseAccountCommand::class)->execute($client);
     }
 
     /**
diff --git a/app/Services/Sales/SaleService.php b/app/Services/Sales/SaleService.php
deleted file mode 100644
index 0f51c61..0000000
--- a/app/Services/Sales/SaleService.php
+++ /dev/null
@@ -1,31 +0,0 @@
-<?php
-
-namespace App\Services\Sales;
-
-use App\DataObjects\CreateSaleDTO;
-use App\Models\Sale;
-use Carbon\Carbon;
-use Illuminate\Support\Facades\Auth;
-
-class SaleService
-{
-    /**
-     * Create a new class instance.
-     */
-    public function __construct()
-    {
-        //
-    }
-
-    public function create(array $data): Sale
-    {
-        
-        $tData = new CreateSaleDTO(
-            reference_number: $data['current_series'], 
-            happened_on: Carbon::parse($data['happened_on']),
-            branch_id: $data['branch_id'],
-            user_id: Auth::user()->id,
-        );
-        return Sale::create($tData->toArray());
-    }
-}