diff --git a/expenses_manager/expenses/forms.py b/expenses_manager/expenses/forms.py
index 58f86d3..fca301c 100644
--- a/expenses_manager/expenses/forms.py
+++ b/expenses_manager/expenses/forms.py
@@ -1,5 +1,5 @@
 from django import forms
-from .models import Expense, Category, Tag
+from .models import Expense, Category, Tag, Account
 
 class ExpenseForm(forms.ModelForm):
     
@@ -12,6 +12,7 @@ class ExpenseForm(forms.ModelForm):
         if user:
             self.fields['category'].queryset = Category.objects.filter(owner=user)
             self.fields['tags'].queryset = Tag.objects.filter(owner=user)
+            self.fields['account'].queryset = Account.objects(owner=user, active=True)
         
     class Meta:
         model = Expense
@@ -31,4 +32,10 @@ class ExpenseForm(forms.ModelForm):
 class TagForm(forms.ModelForm):
     class Meta:
         model = Tag
-        fields = ['name']
\ No newline at end of file
+        fields = ['name']
+        
+class AccountForm(forms.ModelForm):
+    
+    class Meta:
+        model = Account
+        fields = ['name', 'initial_balance', 'active']
\ No newline at end of file
diff --git a/expenses_manager/expenses/migrations/0002_alter_account_options_alter_category_unique_together_and_more.py b/expenses_manager/expenses/migrations/0002_alter_account_options_alter_category_unique_together_and_more.py
new file mode 100644
index 0000000..5459f63
--- /dev/null
+++ b/expenses_manager/expenses/migrations/0002_alter_account_options_alter_category_unique_together_and_more.py
@@ -0,0 +1,65 @@
+# Generated by Django 5.2.10 on 2026-01-30 20:12
+
+import django.db.models.deletion
+import django.utils.timezone
+from django.conf import settings
+from django.db import migrations, models
+
+
+class Migration(migrations.Migration):
+
+    dependencies = [
+        ('expenses', '0001_initial'),
+        migrations.swappable_dependency(settings.AUTH_USER_MODEL),
+    ]
+
+    operations = [
+        migrations.AlterModelOptions(
+            name='account',
+            options={'ordering': ['name']},
+        ),
+        migrations.AlterUniqueTogether(
+            name='category',
+            unique_together=set(),
+        ),
+        migrations.AddField(
+            model_name='account',
+            name='active',
+            field=models.BooleanField(default=True),
+        ),
+        migrations.AddField(
+            model_name='account',
+            name='created_at',
+            field=models.DateTimeField(auto_now_add=True, default=django.utils.timezone.now),
+            preserve_default=False,
+        ),
+        migrations.AddField(
+            model_name='account',
+            name='initial_balance',
+            field=models.DecimalField(decimal_places=2, default=0, max_digits=12),
+        ),
+        migrations.AddField(
+            model_name='category',
+            name='owner',
+            field=models.ForeignKey(blank=True, null=True, on_delete=django.db.models.deletion.CASCADE, related_name='categories', to=settings.AUTH_USER_MODEL),
+        ),
+        migrations.AlterField(
+            model_name='account',
+            name='owner',
+            field=models.ForeignKey(blank=True, null=True, on_delete=django.db.models.deletion.CASCADE, related_name='accounts', to=settings.AUTH_USER_MODEL),
+        ),
+        migrations.AlterField(
+            model_name='expense',
+            name='account',
+            field=models.ForeignKey(on_delete=django.db.models.deletion.PROTECT, related_name='expenses', to='expenses.account'),
+        ),
+        migrations.AlterField(
+            model_name='expense',
+            name='category',
+            field=models.ForeignKey(on_delete=django.db.models.deletion.PROTECT, related_name='expenses', to='expenses.category'),
+        ),
+        migrations.AlterUniqueTogether(
+            name='category',
+            unique_together={('name', 'parent', 'owner')},
+        ),
+    ]
diff --git a/expenses_manager/expenses/migrations/0002_alter_category_parent.py b/expenses_manager/expenses/migrations/0002_alter_category_parent.py
deleted file mode 100644
index 8256457..0000000
--- a/expenses_manager/expenses/migrations/0002_alter_category_parent.py
+++ /dev/null
@@ -1,21 +0,0 @@
-# Generated by Django 5.2.10 on 2026-01-09 08:42
-
-import django.db.models.deletion
-from django.conf import settings
-from django.db import migrations, models
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        ('expenses', '0001_initial'),
-        migrations.swappable_dependency(settings.AUTH_USER_MODEL),
-    ]
-
-    operations = [
-        migrations.AlterField(
-            model_name='category',
-            name='parent',
-            field=models.ForeignKey(blank=True, null=True, on_delete=django.db.models.deletion.CASCADE, related_name='children', to=settings.AUTH_USER_MODEL),
-        ),
-    ]
diff --git a/expenses_manager/expenses/migrations/0003_alter_category_unique_together_category_owner_and_more.py b/expenses_manager/expenses/migrations/0003_alter_category_unique_together_category_owner_and_more.py
deleted file mode 100644
index 4d36f13..0000000
--- a/expenses_manager/expenses/migrations/0003_alter_category_unique_together_category_owner_and_more.py
+++ /dev/null
@@ -1,39 +0,0 @@
-# Generated by Django 5.2.10 on 2026-01-09 09:27
-
-import django.db.models.deletion
-from django.conf import settings
-from django.db import migrations, models
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        ('expenses', '0002_alter_category_parent'),
-        migrations.swappable_dependency(settings.AUTH_USER_MODEL),
-    ]
-
-    operations = [
-        migrations.AlterUniqueTogether(
-            name='category',
-            unique_together=set(),
-        ),
-        migrations.AddField(
-            model_name='category',
-            name='owner',
-            field=models.ForeignKey(null=True, on_delete=django.db.models.deletion.CASCADE, related_name='categories', to=settings.AUTH_USER_MODEL),
-        ),
-        migrations.AlterField(
-            model_name='category',
-            name='parent',
-            field=models.ForeignKey(blank=True, null=True, on_delete=django.db.models.deletion.CASCADE, related_name='children', to='expenses.category'),
-        ),
-        migrations.AlterField(
-            model_name='expense',
-            name='category',
-            field=models.ForeignKey(blank=True, null=True, on_delete=django.db.models.deletion.PROTECT, related_name='expenses', to='expenses.category'),
-        ),
-        migrations.AlterUniqueTogether(
-            name='category',
-            unique_together={('name', 'parent', 'owner')},
-        ),
-    ]
diff --git a/expenses_manager/expenses/migrations/0004_alter_expense_category.py b/expenses_manager/expenses/migrations/0004_alter_expense_category.py
deleted file mode 100644
index 21fd047..0000000
--- a/expenses_manager/expenses/migrations/0004_alter_expense_category.py
+++ /dev/null
@@ -1,19 +0,0 @@
-# Generated by Django 5.2.10 on 2026-01-09 09:50
-
-import django.db.models.deletion
-from django.db import migrations, models
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        ('expenses', '0003_alter_category_unique_together_category_owner_and_more'),
-    ]
-
-    operations = [
-        migrations.AlterField(
-            model_name='expense',
-            name='category',
-            field=models.ForeignKey(on_delete=django.db.models.deletion.PROTECT, related_name='expenses', to='expenses.category'),
-        ),
-    ]
diff --git a/expenses_manager/expenses/migrations/0005_alter_category_owner.py b/expenses_manager/expenses/migrations/0005_alter_category_owner.py
deleted file mode 100644
index 33288a4..0000000
--- a/expenses_manager/expenses/migrations/0005_alter_category_owner.py
+++ /dev/null
@@ -1,21 +0,0 @@
-# Generated by Django 5.2.10 on 2026-01-09 10:03
-
-import django.db.models.deletion
-from django.conf import settings
-from django.db import migrations, models
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        ('expenses', '0004_alter_expense_category'),
-        migrations.swappable_dependency(settings.AUTH_USER_MODEL),
-    ]
-
-    operations = [
-        migrations.AlterField(
-            model_name='category',
-            name='owner',
-            field=models.ForeignKey(on_delete=django.db.models.deletion.CASCADE, related_name='categories', to=settings.AUTH_USER_MODEL),
-        ),
-    ]
diff --git a/expenses_manager/expenses/models.py b/expenses_manager/expenses/models.py
index 2a3abb6..e9a74f2 100644
--- a/expenses_manager/expenses/models.py
+++ b/expenses_manager/expenses/models.py
@@ -26,14 +26,25 @@ class Category(models.Model):
         return self.name
 
 
-class Account(models.Model):
-    name = models.CharField(max_length=100)
+class Account(models.Model):    
     owner = models.ForeignKey(
         settings.AUTH_USER_MODEL,
         on_delete=models.CASCADE,
         related_name="accounts",
     )
     
+    name = models.CharField(max_length=100)    
+    initial_balance = models.DecimalField(
+        max_digits=12,
+        decimal_places=2,
+        default=0
+    )
+    active = models.BooleanField(default=True)
+    created_at = models.DateTimeField(auto_now_add=True)
+    
+    class Meta:
+        ordering = ['name']
+    
     def __str__(self):
         return self.name
 
@@ -72,9 +83,7 @@ class Expense(models.Model):
     
     account = models.ForeignKey(
         Account,
-        on_delete=models.SET_NULL,
-        null=True,
-        blank=True,
+        on_delete=models.PROTECT,
         related_name="expenses",
     )
     
diff --git a/expenses_manager/expenses/templates/expenses/expense_list.html b/expenses_manager/expenses/templates/expenses/expense_list.html
index f55ba6c..1d4b4df 100644
--- a/expenses_manager/expenses/templates/expenses/expense_list.html
+++ b/expenses_manager/expenses/templates/expenses/expense_list.html
@@ -45,6 +45,17 @@
                 </select>
             </label>
 
+            <select name="account">
+                <option value="">Cuenta</option>
+                {% for acc in accounts %}
+                    <option value="{{ acc.id }}"
+                        {% if selected_account == acc.id %}selected{% endif %}
+                    >
+                        {{ acc.name }}    
+                </option>
+                {% endfor %}
+            </select>
+
             <label for="tag">Filtrar por tags:</label>
             <div class="active-tags">
                 {% for tag in tags_with_state %}
@@ -77,6 +88,7 @@
                     <th>Fecha</th>
                     <th>Categoría</th>
                     <th>Importe</th>
+                    <th>Cuenta</th>
                     <th>Etiquetas</th>
                     <th></th>
                 </tr>
@@ -87,6 +99,7 @@
                         <td>{{ expense.date }}</td>
                         <td>{{ expense.category.name }}</td>
                         <td>{{ expense.amount }}</td>
+                        <td>{{ expense.account.name }}</td>
                         <td>
                             {% for tag in expense.tags.all %}
                                 <span class="tag">
diff --git a/expenses_manager/expenses/views.py b/expenses_manager/expenses/views.py
index 51a8a42..248ca72 100644
--- a/expenses_manager/expenses/views.py
+++ b/expenses_manager/expenses/views.py
@@ -1,7 +1,7 @@
 from datetime import date
 from operator import truediv
 from .forms import ExpenseForm, TagForm
-from .models import Category, Expense, Tag
+from .models import Account, Category, Expense, Tag
 # from dateutli.relativedelta import relativedelta
 
 from django.db.models import Sum
@@ -115,6 +115,7 @@ def expense_list(request):
     year = _get_int(request.GET.get('year'))
     month = _get_int(request.GET.get('month'))
     category = _get_int(request.GET.get('category'))
+    account_id = _get_int(request.GET.get('account'))
     
     tag_ids = request.GET.getlist('tag')
     tag_ids = [int(t) for t in tag_ids]
@@ -131,6 +132,9 @@ def expense_list(request):
     if tag_ids:
         expenses = expenses.filter(tags__id__in=tag_ids).distinct()
     
+    if account_id:
+        expenses = expense.filter(account_id=account_id)
+    
     selected_tags = tag_ids or []
     
     expenses = expenses.order_by('-date')
@@ -190,6 +194,8 @@ def expense_list(request):
             'selected_tags': selected_tags,
             'tags': Tag.objects.filter(owner=request.user),
             'tags_with_state': tags_with_state,
+            'accounts': Account.object.filter(owner=request.user),
+            'selected_account': account_id,
         },
     )
 
@@ -549,3 +555,36 @@ def tag_delete(request, pk):
         'expenses/tag_confirm_delete.html',
         {'tag': tag}
     )
+
+
+@login_required
+def account_list(request):
+    accounts = Account.objects.filter(owner=request.user)
+    return render(
+        request,
+        'expenses/account_list.html',
+        {'account': accounts}
+    )
+
+
+@login_required
+def account_create(request):
+    if request.method == 'POST':
+        form = AccountForm(request.POST)
+        if form.is_valid():
+            account = form.save(commit=False)
+            account.owner = request.user
+            account.save()
+            return redirect('account_list')
+    else:
+        form = AccountForm()
+    
+    return render(
+        request,
+        'expenses/account_form.html',
+        {'form': form}
+    )
+        
+
+
+