diff --git a/src-tauri/src/db/entities/account.rs b/src-tauri/src/db/entities/account.rs
new file mode 100644
index 0000000..77bc27e
--- /dev/null
+++ b/src-tauri/src/db/entities/account.rs
@@ -0,0 +1,36 @@
+//! `SeaORM` Entity, @generated by sea-orm-codegen 2.0
+
+use sea_orm::entity::prelude::*;
+use serde::{Deserialize, Serialize};
+
+#[derive(Clone, Debug, PartialEq, Eq, DeriveEntityModel, Serialize, Deserialize)]
+#[sea_orm(table_name = "account")]
+#[allow(dead_code)]
+pub struct Model {
+    #[sea_orm(primary_key)]
+    pub id: i64,
+    pub name: String,
+    pub account_category_id: i64,
+    pub created_at: String,
+    pub updated_at: String,
+}
+
+#[derive(Copy, Clone, Debug, EnumIter, DeriveRelation)]
+pub enum Relation {
+    #[sea_orm(
+        belongs_to = "super::account_category::Entity",
+        from = "Column::AccountCategoryId",
+        to = "super::account_category::Column::Id",
+        on_update = "NoAction",
+        on_delete = "NoAction"
+    )]
+    AccountCategory,
+}
+
+impl Related<super::account_category::Entity> for Entity {
+    fn to() -> RelationDef {
+        Relation::AccountCategory.def()
+    }
+}
+
+impl ActiveModelBehavior for ActiveModel {}
diff --git a/src-tauri/src/db/entities/account_category.rs b/src-tauri/src/db/entities/account_category.rs
new file mode 100644
index 0000000..1ea9baf
--- /dev/null
+++ b/src-tauri/src/db/entities/account_category.rs
@@ -0,0 +1,30 @@
+//! `SeaORM` Entity, @generated by sea-orm-codegen 2.0
+
+use sea_orm::entity::prelude::*;
+use serde::{Deserialize, Serialize};
+
+#[derive(Clone, Debug, PartialEq, Eq, DeriveEntityModel, Serialize, Deserialize)]
+#[sea_orm(table_name = "account_category")]
+#[allow(dead_code)]
+pub struct Model {
+    #[sea_orm(primary_key)]
+    pub id: i64,
+    pub name: String,
+    pub account_type: String,
+    pub created_at: String,
+    pub updated_at: String,
+}
+
+#[derive(Copy, Clone, Debug, EnumIter, DeriveRelation)]
+pub enum Relation {
+    #[sea_orm(has_many = "super::account::Entity")]
+    Account,
+}
+
+impl Related<super::account::Entity> for Entity {
+    fn to() -> RelationDef {
+        Relation::Account.def()
+    }
+}
+
+impl ActiveModelBehavior for ActiveModel {}
diff --git a/src-tauri/src/db/entities/mod.rs b/src-tauri/src/db/entities/mod.rs
index e284bbf..d72fe24 100644
--- a/src-tauri/src/db/entities/mod.rs
+++ b/src-tauri/src/db/entities/mod.rs
@@ -1,3 +1,6 @@
 //! `SeaORM` Entity, @generated by sea-orm-codegen 2.0
 
 pub mod prelude;
+
+pub mod account;
+pub mod account_category;
diff --git a/src-tauri/src/db/entities/prelude.rs b/src-tauri/src/db/entities/prelude.rs
index acf76ef..453e3eb 100644
--- a/src-tauri/src/db/entities/prelude.rs
+++ b/src-tauri/src/db/entities/prelude.rs
@@ -1,3 +1,6 @@
 //! `SeaORM` Entity, @generated by sea-orm-codegen 2.0
 
 #![allow(unused_imports)]
+
+pub use super::account::Entity as Account;
+pub use super::account_category::Entity as AccountCategory;
diff --git a/src-tauri/src/db/mod.rs b/src-tauri/src/db/mod.rs
new file mode 100644
index 0000000..b338ed2
--- /dev/null
+++ b/src-tauri/src/db/mod.rs
@@ -0,0 +1,85 @@
+pub mod entities;
+
+use async_trait::async_trait;
+use sea_orm::{
+    ConnectionTrait, DatabaseConnection, DatabaseTransaction, DbBackend, DbErr, ExecResult,
+    QueryResult, Statement, StatementBuilder,
+};
+
+// 1. Create a uniform enum wrapper
+pub enum Db<'a> {
+    Connection(&'a DatabaseConnection),
+    Transaction(&'a DatabaseTransaction),
+}
+
+impl<'a> From<&'a DatabaseConnection> for Db<'a> {
+    fn from(conn: &'a DatabaseConnection) -> Self {
+        Db::Connection(conn)
+    }
+}
+
+impl<'a> From<&'a DatabaseTransaction> for Db<'a> {
+    fn from(txn: &'a DatabaseTransaction) -> Self {
+        Db::Transaction(txn)
+    }
+}
+
+// 2. Implement ConnectionTrait by forwarding down to the inner variants
+#[async_trait]
+impl<'a> ConnectionTrait for Db<'a> {
+    fn get_database_backend(&self) -> DbBackend {
+        match self {
+            Db::Connection(conn) => conn.get_database_backend(),
+            Db::Transaction(txn) => txn.get_database_backend(),
+        }
+    }
+
+    async fn execute<S: StatementBuilder>(&self, stmt: &S) -> Result<ExecResult, DbErr> {
+        match self {
+            Db::Connection(conn) => conn.execute(stmt).await,
+            Db::Transaction(txn) => txn.execute(stmt).await,
+        }
+    }
+
+    async fn query_one<S: StatementBuilder>(&self, stmt: &S) -> Result<Option<QueryResult>, DbErr> {
+        match self {
+            Db::Connection(conn) => conn.query_one(stmt).await,
+            Db::Transaction(txn) => txn.query_one(stmt).await,
+        }
+    }
+
+    async fn query_all<S: StatementBuilder>(&self, stmt: &S) -> Result<Vec<QueryResult>, DbErr> {
+        match self {
+            Db::Connection(conn) => conn.query_all(stmt).await,
+            Db::Transaction(txn) => txn.query_all(stmt).await,
+        }
+    }
+
+    async fn query_one_raw(&self, stmt: Statement) -> Result<Option<QueryResult>, DbErr> {
+        match self {
+            Db::Connection(conn) => conn.query_one_raw(stmt).await,
+            Db::Transaction(txn) => txn.query_one_raw(stmt).await,
+        }
+    }
+
+    async fn query_all_raw(&self, stmt: Statement) -> Result<Vec<QueryResult>, DbErr> {
+        match self {
+            Db::Connection(conn) => conn.query_all_raw(stmt).await,
+            Db::Transaction(txn) => txn.query_all_raw(stmt).await,
+        }
+    }
+
+    async fn execute_raw(&self, stmt: Statement) -> Result<ExecResult, DbErr> {
+        match self {
+            Db::Connection(conn) => conn.execute_raw(stmt).await,
+            Db::Transaction(txn) => txn.execute_raw(stmt).await,
+        }
+    }
+
+    async fn execute_unprepared(&self, sql: &str) -> Result<ExecResult, DbErr> {
+        match self {
+            Db::Connection(conn) => conn.execute_unprepared(sql).await,
+            Db::Transaction(txn) => txn.execute_unprepared(sql).await,
+        }
+    }
+}