diff --git a/accounting/src/main/java/de/srsoftware/umbrella/accounting/AccountDb.java b/accounting/src/main/java/de/srsoftware/umbrella/accounting/AccountDb.java
new file mode 100644
index 00000000..9b813ec9
--- /dev/null
+++ b/accounting/src/main/java/de/srsoftware/umbrella/accounting/AccountDb.java
@@ -0,0 +1,7 @@
+package de.srsoftware.umbrella.accounting;
+
+import de.srsoftware.umbrella.core.model.Account;
+
+public interface AccountDb {
+	Account save(Account account);
+}
diff --git a/accounting/src/main/java/de/srsoftware/umbrella/accounting/AccountingModule.java b/accounting/src/main/java/de/srsoftware/umbrella/accounting/AccountingModule.java
index 1d520ae2..11f7ec24 100644
--- a/accounting/src/main/java/de/srsoftware/umbrella/accounting/AccountingModule.java
+++ b/accounting/src/main/java/de/srsoftware/umbrella/accounting/AccountingModule.java
@@ -1,8 +1,85 @@
 package de.srsoftware.umbrella.accounting;
 
+import com.sun.net.httpserver.HttpExchange;
+import de.srsoftware.configuration.Configuration;
+import de.srsoftware.tools.Path;
+import de.srsoftware.tools.SessionToken;
 import de.srsoftware.umbrella.core.BaseHandler;
+import de.srsoftware.umbrella.core.ModuleRegistry;
 import de.srsoftware.umbrella.core.api.AccountingService;
+import de.srsoftware.umbrella.core.constants.Field;
+import de.srsoftware.umbrella.core.constants.Text;
+import de.srsoftware.umbrella.core.exceptions.UmbrellaException;
+import de.srsoftware.umbrella.core.model.Account;
+import de.srsoftware.umbrella.core.model.Token;
+import de.srsoftware.umbrella.core.model.UmbrellaUser;
+import org.json.JSONObject;
+
+import java.io.IOException;
+import java.util.Optional;
+
+import static de.srsoftware.tools.Optionals.nullIfEmpty;
+import static de.srsoftware.umbrella.core.ConnectionProvider.connect;
+import static de.srsoftware.umbrella.core.constants.Path.JSON;
+import static de.srsoftware.umbrella.core.constants.Path.SEARCH;
+import static de.srsoftware.umbrella.core.exceptions.UmbrellaException.invalidField;
+import static de.srsoftware.umbrella.core.exceptions.UmbrellaException.missingField;
+import static java.net.HttpURLConnection.HTTP_BAD_REQUEST;
 
 public class AccountingModule extends BaseHandler implements AccountingService {
+	public static final String CONFIG_DATABASE = "umbrella.modules.accounting.database";
+	private final AccountDb accountDb;
 
+	public AccountingModule(Configuration config) throws UmbrellaException {
+		super();
+		var dbFile = config.get(CONFIG_DATABASE).orElseThrow(() -> missingField(CONFIG_DATABASE));
+		accountDb = new SqliteDb(connect(dbFile));
+		ModuleRegistry.add(this);
+	}
+
+	@Override
+	public boolean doPost(Path path, HttpExchange ex) throws IOException {
+		addCors(ex);
+		try {
+			Optional<Token> token = SessionToken.from(ex).map(Token::of);
+			var user = ModuleRegistry.userService().loadUser(token);
+			if (user.isEmpty()) return unauthorized(ex);
+			var head = path.pop();
+			return switch (head) {
+				case null -> postEntry(user.get(),ex);
+				default -> super.doPost(path,ex);
+			};
+		} catch (NumberFormatException e){
+			return sendContent(ex,HTTP_BAD_REQUEST,"Invalid project id");
+		} catch (UmbrellaException e){
+			return send(ex,e);
+		}
+	}
+
+	private boolean postEntry(UmbrellaUser user, HttpExchange ex) throws IOException {
+		var json = json(ex);
+		if (!json.has(Field.ACCOUNT)) throw missingField(Field.ACCOUNT);
+		if (!(json.get(Field.ACCOUNT) instanceof JSONObject acc)) throw invalidField(Field.ACCOUNT,JSON);
+		// TODO more tests
+
+		Long accountId = null;
+		if (acc.has(Field.ID)) {
+			if (!(acc.get(Field.ID) instanceof Number accId)) throw invalidField(String.join(".",Field.ACCOUNT,Field.ID), Text.NUMBER);
+			if (accId.longValue() != 0) accountId = accId.longValue();
+		}
+		if (accountId == null){
+			if (!acc.has(Field.NAME)) throw missingField(String.join(".",Field.ACCOUNT,Field.NAME));
+			var accountName = acc.getString(Field.NAME);
+			if (accountName.isBlank()) throw invalidField(String.join(".",Field.ACCOUNT,Field.NAME),Text.STRING);
+
+			var currency = acc.has(Field.CURRENCY) ? nullIfEmpty(acc.getString(Field.CURRENCY)) : null;
+
+			var account = accountDb.save(new Account(0, accountName, currency));
+			accountId = account.id();
+		}
+
+		// TODO: save entry
+
+		return notFound(ex);
+	}
 }
diff --git a/accounting/src/main/java/de/srsoftware/umbrella/accounting/SqliteDb.java b/accounting/src/main/java/de/srsoftware/umbrella/accounting/SqliteDb.java
new file mode 100644
index 00000000..03f57c8d
--- /dev/null
+++ b/accounting/src/main/java/de/srsoftware/umbrella/accounting/SqliteDb.java
@@ -0,0 +1,12 @@
+package de.srsoftware.umbrella.accounting;
+
+import de.srsoftware.umbrella.core.BaseDb;
+import de.srsoftware.umbrella.core.model.Account;
+
+import java.sql.Connection;
+
+public class SqliteDb extends BaseDb implements AccountDb {
+	public SqliteDb(Connection connection) {
+		super(connection);
+	}
+}
diff --git a/core/src/main/java/de/srsoftware/umbrella/core/constants/Field.java b/core/src/main/java/de/srsoftware/umbrella/core/constants/Field.java
index 430e524a..2222cb8b 100644
--- a/core/src/main/java/de/srsoftware/umbrella/core/constants/Field.java
+++ b/core/src/main/java/de/srsoftware/umbrella/core/constants/Field.java
@@ -3,6 +3,7 @@ package de.srsoftware.umbrella.core.constants;
 
 public class Field {
 	public static final String ACTION         = "action";
+	public static final String ACCOUNT        = "account";
 	public static final String ADDRESS        = "address";
 	public static final String ALLOWED_STATES = "allowed_states";
 	public static final String AMOUNT         = "amount";
diff --git a/core/src/main/java/de/srsoftware/umbrella/core/model/Account.java b/core/src/main/java/de/srsoftware/umbrella/core/model/Account.java
new file mode 100644
index 00000000..f62c4b28
--- /dev/null
+++ b/core/src/main/java/de/srsoftware/umbrella/core/model/Account.java
@@ -0,0 +1,4 @@
+package de.srsoftware.umbrella.core.model;
+
+public record Account(long id, String name, String currency) {
+}