diff --git a/src/pages/accounting/AccountingAssessmentsPage.tsx b/src/pages/accounting/AccountingAssessmentsPage.tsx
index ddb9b5b..849569c 100644
--- a/src/pages/accounting/AccountingAssessmentsPage.tsx
+++ b/src/pages/accounting/AccountingAssessmentsPage.tsx
@@ -55,7 +55,7 @@ export default function AccountingAssessmentsPage() {
     queryKey: ["income-accounts", cid],
     enabled: !!cid,
     queryFn: async () =>
-      (await accounting.from("accounts").select("id,name,code").eq("company_id", cid).eq("type", "income").order("code")).data ?? [],
+      (await accounting.from("accounts").select("id,name,code").eq("company_id", cid).eq("type", "income").eq("is_archived", false).order("code")).data ?? [],
   });
 
   const allSelected = selectedHomeowners.size === (homeowners as any[]).length && (homeowners as any[]).length > 0;
diff --git a/src/pages/accounting/AccountingBillsPage.tsx b/src/pages/accounting/AccountingBillsPage.tsx
index 936037e..c5285ec 100644
--- a/src/pages/accounting/AccountingBillsPage.tsx
+++ b/src/pages/accounting/AccountingBillsPage.tsx
@@ -89,7 +89,7 @@ export default function AccountingBillsPage() {
     queryKey: ["expense-accounts", cid],
     enabled: !!cid,
     queryFn: async () =>
-      (await accounting.from("accounts").select("id,name,code,type").eq("company_id", cid).eq("type", "expense").order("code")).data ?? [],
+      (await accounting.from("accounts").select("id,name,code,type").eq("company_id", cid).eq("type", "expense").eq("is_archived", false).order("code")).data ?? [],
   });
 
   const enriched = useMemo(
@@ -320,7 +320,9 @@ export default function AccountingBillsPage() {
     queryKey: ["bank-accounts", cid],
     enabled: !!cid,
     queryFn: async () =>
-      (await accounting.from("accounts").select("id,name,code,balance,is_bank").eq("company_id", cid).eq("is_bank", true).order("code")).data ?? [],
+      // Payment accounts: banks plus equity accounts (e.g. reserve components
+      // paid directly from equity). Archived accounts never appear.
+      (await accounting.from("accounts").select("id,name,code,balance,is_bank,type").eq("company_id", cid).or("is_bank.eq.true,type.eq.equity").eq("is_archived", false).order("code")).data ?? [],
   });
 
   const openPayment = async (b: any) => {
@@ -404,7 +406,7 @@ export default function AccountingBillsPage() {
   };
 
   const savePayment = async () => {
-    if (!payBill || !payAccountId) return toast.error("Bank account required");
+    if (!payBill || !payAccountId) return toast.error("Payment account required");
     if (!payAmount || payAmount <= 0) return toast.error("Invalid amount");
     setPaying(true);
     try {
@@ -810,7 +812,7 @@ export default function AccountingBillsPage() {
                   </Select>
                 </div>
                 <div>
-                  <Label>Bank account</Label>
+                  <Label>Payment account</Label>
                   <Select value={payAccountId} onValueChange={setPayAccountId}>
                     <SelectTrigger><SelectValue placeholder="Select account" /></SelectTrigger>
                     <SelectContent>
diff --git a/src/pages/accounting/AccountingBudgetDetailPage.tsx b/src/pages/accounting/AccountingBudgetDetailPage.tsx
index 914e7cb..35fc5f3 100644
--- a/src/pages/accounting/AccountingBudgetDetailPage.tsx
+++ b/src/pages/accounting/AccountingBudgetDetailPage.tsx
@@ -53,7 +53,7 @@ export default function AccountingBudgetDetailPage({ basePath = "/dashboard/acco
     queryKey: ["accounts", cid],
     enabled: !!cid,
     queryFn: async () =>
-      (await accounting.from("accounts").select("*").eq("company_id", cid).order("code")).data ?? [],
+      (await accounting.from("accounts").select("*").eq("company_id", cid).eq("is_archived", false).order("code")).data ?? [],
   });
 
   const { data: existing = [] } = useQuery({
diff --git a/src/pages/accounting/AccountingDepositsPage.tsx b/src/pages/accounting/AccountingDepositsPage.tsx
index d2728bd..875ef42 100644
--- a/src/pages/accounting/AccountingDepositsPage.tsx
+++ b/src/pages/accounting/AccountingDepositsPage.tsx
@@ -49,7 +49,7 @@ export default function AccountingDepositsPage() {
     queryKey: ["bank-accounts", cid],
     enabled: !!cid,
     queryFn: async () =>
-      (await accounting.from("accounts").select("id,name,code,balance").eq("company_id", cid).eq("is_bank", true).order("code")).data ?? [],
+      (await accounting.from("accounts").select("id,name,code,balance").eq("company_id", cid).eq("is_bank", true).eq("is_archived", false).order("code")).data ?? [],
   });
 
   // All accounts — for the source-account picker on deposit lines (income, A/R,
@@ -58,7 +58,7 @@ export default function AccountingDepositsPage() {
     queryKey: ["all-accounts", cid],
     enabled: !!cid,
     queryFn: async () =>
-      (await accounting.from("accounts").select("id,name,code,type,balance").eq("company_id", cid).order("type").order("code")).data ?? [],
+      (await accounting.from("accounts").select("id,name,code,type,balance").eq("company_id", cid).eq("is_archived", false).order("type").order("code")).data ?? [],
   });
 
   const { data: recentDeposits = [] } = useQuery({
diff --git a/src/pages/accounting/AccountingExpensesPage.tsx b/src/pages/accounting/AccountingExpensesPage.tsx
index a0d4eaf..7d808aa 100644
--- a/src/pages/accounting/AccountingExpensesPage.tsx
+++ b/src/pages/accounting/AccountingExpensesPage.tsx
@@ -70,7 +70,8 @@ export default function AccountingExpensesPage() {
   const { data: accounts = [] } = useQuery({
     queryKey: ["bank-accounts", cid],
     enabled: !!cid,
-    queryFn: async () => (await accounting.from("accounts").select("id,name").eq("company_id", cid).eq("is_bank", true).order("name")).data ?? [],
+    // Paid-through accounts: banks plus equity accounts; archived hidden.
+    queryFn: async () => (await accounting.from("accounts").select("id,name").eq("company_id", cid).or("is_bank.eq.true,type.eq.equity").eq("is_archived", false).order("name")).data ?? [],
   });
 
   const reset = () => {
diff --git a/src/pages/accounting/AccountingInvoicesPage.tsx b/src/pages/accounting/AccountingInvoicesPage.tsx
index 10263ce..2e9731a 100644
--- a/src/pages/accounting/AccountingInvoicesPage.tsx
+++ b/src/pages/accounting/AccountingInvoicesPage.tsx
@@ -130,6 +130,7 @@ export default function AccountingInvoicesPage() {
         .select("id,name,code,balance,is_bank,is_system")
         .eq("company_id", cid)
         .or("is_bank.eq.true,name.eq.Undeposited Funds")
+        .eq("is_archived", false)
         .order("code");
       return data ?? [];
     },
diff --git a/src/pages/accounting/AccountingJournalEntriesPage.tsx b/src/pages/accounting/AccountingJournalEntriesPage.tsx
index 183c0cd..28089ed 100644
--- a/src/pages/accounting/AccountingJournalEntriesPage.tsx
+++ b/src/pages/accounting/AccountingJournalEntriesPage.tsx
@@ -50,7 +50,7 @@ export default function AccountingJournalEntriesPage() {
     queryKey: ["accounts", cid],
     enabled: !!cid,
     queryFn: async () =>
-      (await accounting.from("accounts").select("*").eq("company_id", cid).order("code")).data ?? [],
+      (await accounting.from("accounts").select("*").eq("company_id", cid).eq("is_archived", false).order("code")).data ?? [],
   });
 
   const detailEntry = useMemo(
diff --git a/src/pages/accounting/AccountingOpeningBalancesPage.tsx b/src/pages/accounting/AccountingOpeningBalancesPage.tsx
index b48cab9..18fe2f8 100644
--- a/src/pages/accounting/AccountingOpeningBalancesPage.tsx
+++ b/src/pages/accounting/AccountingOpeningBalancesPage.tsx
@@ -37,7 +37,7 @@ export default function AccountingOpeningBalancesPage() {
   const { data: accounts = [] } = useQuery({
     queryKey: ["accounts", cid],
     enabled: !!cid,
-    queryFn: async () => (await accounting.from("accounts").select("id,name,code,type").eq("company_id", cid).order("code", { ascending: true })).data ?? [],
+    queryFn: async () => (await accounting.from("accounts").select("id,name,code,type").eq("company_id", cid).eq("is_archived", false).order("code", { ascending: true })).data ?? [],
   });
 
   const { data: setup } = useQuery({
diff --git a/src/pages/accounting/AccountingReceivePaymentsPage.tsx b/src/pages/accounting/AccountingReceivePaymentsPage.tsx
index 15c7c00..51e07fc 100644
--- a/src/pages/accounting/AccountingReceivePaymentsPage.tsx
+++ b/src/pages/accounting/AccountingReceivePaymentsPage.tsx
@@ -42,7 +42,7 @@ export default function AccountingReceivePaymentsPage() {
     queryKey: ["bank-accounts", cid],
     enabled: !!cid,
     queryFn: async () =>
-      (await accounting.from("accounts").select("id,name,code,balance").eq("company_id", cid).eq("is_bank", true).order("name")).data ?? [],
+      (await accounting.from("accounts").select("id,name,code,balance").eq("company_id", cid).eq("is_bank", true).eq("is_archived", false).order("name")).data ?? [],
   });
 
   const { data: openInvoices = [] } = useQuery({
diff --git a/src/pages/accounting/AccountingReconcileDetailPage.tsx b/src/pages/accounting/AccountingReconcileDetailPage.tsx
index 494b0b9..be31a28 100644
--- a/src/pages/accounting/AccountingReconcileDetailPage.tsx
+++ b/src/pages/accounting/AccountingReconcileDetailPage.tsx
@@ -90,7 +90,7 @@ export default function AccountingReconcileDetailPage() {
     queryKey: ["accounts", cid],
     enabled: !!cid,
     queryFn: async () =>
-      (await accounting.from("accounts").select("id,name,type").eq("company_id", cid).order("name")).data ?? [],
+      (await accounting.from("accounts").select("id,name,type").eq("company_id", cid).eq("is_archived", false).order("name")).data ?? [],
   });
 
   const { data: txs = [] } = useQuery({
diff --git a/src/pages/accounting/AccountingSalesReceiptsPage.tsx b/src/pages/accounting/AccountingSalesReceiptsPage.tsx
index 3ad320c..e8bc1cb 100644
--- a/src/pages/accounting/AccountingSalesReceiptsPage.tsx
+++ b/src/pages/accounting/AccountingSalesReceiptsPage.tsx
@@ -59,7 +59,7 @@ export default function AccountingSalesReceiptsPage() {
     queryKey: ["income-accounts", cid],
     enabled: !!cid,
     queryFn: async () =>
-      (await accounting.from("accounts").select("id,name,code").eq("company_id", cid).eq("type", "income").order("code")).data ?? [],
+      (await accounting.from("accounts").select("id,name,code").eq("company_id", cid).eq("type", "income").eq("is_archived", false).order("code")).data ?? [],
   });
 
   const { data: depositAccounts = [] } = useQuery({
@@ -71,6 +71,7 @@ export default function AccountingSalesReceiptsPage() {
         .select("id,name,code,is_system")
         .eq("company_id", cid)
         .or("is_bank.eq.true,name.eq.Undeposited Funds")
+        .eq("is_archived", false)
         .order("code");
       return data ?? [];
     },