diff --git a/src/pages/accounting/AccountingChartOfAccountsPage.tsx b/src/pages/accounting/AccountingChartOfAccountsPage.tsx
index 0eb120c..eaf2df7 100644
--- a/src/pages/accounting/AccountingChartOfAccountsPage.tsx
+++ b/src/pages/accounting/AccountingChartOfAccountsPage.tsx
@@ -20,7 +20,7 @@ import {
   AlertDialog, AlertDialogAction, AlertDialogCancel, AlertDialogContent,
   AlertDialogDescription, AlertDialogFooter, AlertDialogHeader, AlertDialogTitle, AlertDialogTrigger,
 } from "@/components/ui/alert-dialog";
-import { Plus, Trash2, CalendarIcon, Lock, Pencil, RotateCcw, Save, Info, Loader2, Upload, X, Archive, ArchiveRestore } from "lucide-react";
+import { Plus, Trash2, CalendarIcon, Lock, Pencil, RotateCcw, Save, Info, Loader2, Upload, X, Archive, ArchiveRestore, Combine } from "lucide-react";
 import { Switch } from "@/components/ui/switch";
 import { toast } from "sonner";
 import { money } from "./lib/format";
@@ -58,6 +58,11 @@ export default function AccountingChartOfAccountsPage() {
   const [showArchived, setShowArchived] = useState(false);
   const [deleteTarget, setDeleteTarget] = useState<any | null>(null);
 
+  // ── Merge state ──
+  const [mergeSource, setMergeSource] = useState<any | null>(null);
+  const [mergeTargetId, setMergeTargetId] = useState<string>("");
+  const [merging, setMerging] = useState(false);
+
   // ── Bulk selection / edit state ──
   const [selectedIds, setSelectedIds] = useState<Set<string>>(new Set());
   const [bulkEditOpen, setBulkEditOpen] = useState(false);
@@ -235,6 +240,26 @@ export default function AccountingChartOfAccountsPage() {
     qc.invalidateQueries({ queryKey: ["accounts", cid] });
   };
 
+  // Merge `mergeSource` into the chosen target: all GL lines, bills, deposits,
+  // budgets, child accounts, etc. move to the target, then the source is deleted.
+  const runMerge = async () => {
+    if (!mergeSource || !mergeTargetId) return;
+    setMerging(true);
+    try {
+      const { data, error } = await (accounting as any).rpc("merge_accounts", {
+        _source: mergeSource.id,
+        _target: mergeTargetId,
+      });
+      if (error) return toast.error(error.message);
+      const moved = data?.journal_lines_moved ?? 0;
+      toast.success(`Merged "${data?.merged ?? mergeSource.name}" into "${data?.into ?? ""}"${moved ? ` — ${moved} GL line(s) moved` : ""}`);
+      setMergeSource(null); setMergeTargetId("");
+      qc.invalidateQueries({ queryKey: ["accounts", cid] });
+    } finally {
+      setMerging(false);
+    }
+  };
+
   const setArchived = async (ids: string[], archived: boolean) => {
     const { error } = await accounting.from("accounts").update({ is_archived: archived }).in("id", ids);
     if (error) return toast.error(error.message);
@@ -603,6 +628,42 @@ export default function AccountingChartOfAccountsPage() {
         </AlertDialogContent>
       </AlertDialog>
 
+      {/* ── Merge accounts ── */}
+      <Dialog open={!!mergeSource} onOpenChange={(v) => { if (!v) { setMergeSource(null); setMergeTargetId(""); } }}>
+        <DialogContent className="max-w-md">
+          <DialogHeader>
+            <DialogTitle>Merge account</DialogTitle>
+          </DialogHeader>
+          <div className="space-y-4 py-1">
+            <p className="text-sm text-muted-foreground">
+              Move all history from{" "}
+              <span className="font-medium text-foreground">{mergeSource?.code ? `${mergeSource.code} · ` : ""}{mergeSource?.name}</span>{" "}
+              into another account, then delete it. Every journal entry, bill, deposit, budget line and child account moves over. This can't be undone.
+            </p>
+            <div>
+              <Label className="text-xs text-muted-foreground">Merge into</Label>
+              <Select value={mergeTargetId} onValueChange={setMergeTargetId}>
+                <SelectTrigger className="mt-1"><SelectValue placeholder="Choose target account…" /></SelectTrigger>
+                <SelectContent>
+                  {accounts
+                    .filter((a: any) => mergeSource && a.id !== mergeSource.id && a.type === mergeSource.type && !a.is_archived)
+                    .map((a: any) => (
+                      <SelectItem key={a.id} value={a.id}>{a.code ? `${a.code} · ` : ""}{a.name}</SelectItem>
+                    ))}
+                </SelectContent>
+              </Select>
+              <p className="mt-1 text-xs text-muted-foreground">Only active {mergeSource?.type} accounts are eligible (same type).</p>
+            </div>
+          </div>
+          <DialogFooter>
+            <Button variant="outline" onClick={() => { setMergeSource(null); setMergeTargetId(""); }}>Cancel</Button>
+            <Button onClick={runMerge} disabled={!mergeTargetId || merging}>
+              {merging && <Loader2 className="mr-2 h-4 w-4 animate-spin" />}<Combine className="mr-1 h-3.5 w-3.5" /> Merge
+            </Button>
+          </DialogFooter>
+        </DialogContent>
+      </Dialog>
+
       {/* ── Bulk delete confirm ── */}
       <AlertDialog open={bulkDeleteOpen} onOpenChange={setBulkDeleteOpen}>
         <AlertDialogContent>
@@ -730,6 +791,9 @@ export default function AccountingChartOfAccountsPage() {
                                   <Archive className="h-3.5 w-3.5" />
                                 </Button>
                               )}
+                              <Button size="icon" variant="ghost" className="h-7 w-7" title="Merge into another account" onClick={() => { setMergeSource(a); setMergeTargetId(""); }}>
+                                <Combine className="h-3.5 w-3.5" />
+                              </Button>
                               <Button size="icon" variant="ghost" className="h-7 w-7 text-destructive hover:text-destructive" title="Delete account" onClick={() => setDeleteTarget(a)}>
                                 <Trash2 className="h-3.5 w-3.5" />
                               </Button>