diff --git a/account/application/views/accounts/balancesheet_new.php b/account/application/views/accounts/balancesheet_new.php
index e6afeda..6b4c782 100644
--- a/account/application/views/accounts/balancesheet_new.php
+++ b/account/application/views/accounts/balancesheet_new.php
@@ -144,6 +144,8 @@ $BIBAccounts = new BIBAccounts();
                                 <button type="submit" class="btn btn-warning btn-sm " data-toggle="dropdown" data-offset="-52">
                                     Export
                                 </button>
+                                <!-- <button class="btn btn-secondary toggle-collapse btn-sm" id="toggleShowAll">Toggle
+                        Collapse</button> -->
                                 <!-- <div class="dropdown-menu" role="menu">
                 <a href="#" class="dropdown-item">Export</a>
                 <a href="#" class="dropdown-item">Pdf</a>
@@ -152,7 +154,7 @@ $BIBAccounts = new BIBAccounts();
               </div> -->
                             </div>
                             
-                            <!-- <button class="btn btn-secondary toggle-collapse btn-sm" id="toggleShowAll">Toggle Collapse</button> -->
+                            <button class="btn btn-secondary toggle-collapse btn-sm" id="toggleShowAll">Toggle Collapse</button>
                         </form>
                         <script>
                             function resetForm() {
@@ -226,8 +228,7 @@ $BIBAccounts = new BIBAccounts();
             <div class="row">
                 <div class="col">
                     <!-- <button class="btn btn-secondary toggle-collapse mr-2" id="toggleShowAll">Toggle Collapse</button> -->
-                    <button class="btn btn-secondary toggle-collapse btn-sm" id="toggleShowAll">Toggle
-                        Collapse</button>
+                    
                     <div class="card card-primary card-outline">
                         <div class="card-body p-0">
                             <?php
@@ -270,7 +271,7 @@ $BIBAccounts = new BIBAccounts();
                                                     </tr>
                                                     <tr>
                                                         <td colspan="7" class="group-details p-0">
-                                                            <div id="group_<?php echo $group->acgroup_id; ?>" class="collapse">
+                                                            <div id="group_<?php echo $group->acgroup_id; ?>" class="">
                                                                 <?php $Accountcategories = $BIBAccounts->getRootCategoriesWithBalances($group->acgroup_id); ?>
                                                                 <?php $BIBAccounts->renderAccountCategoriesTable($Accountcategories, $ReportOptions, false, array()); ?>
                                                             </div>
@@ -295,12 +296,12 @@ $BIBAccounts = new BIBAccounts();
                                                 ?>
                                                 <?php foreach ($AccountGroups as $group) : ?>
                                                     <tr class="group-heading" data-toggle="collapse" data-target="#group_<?php echo $group->acgroup_id; ?>">
-                                                        <td class="group-name"><?php echo $group->acgroup_name; ?></td>
+                                                        <td class="group-name"><b><?php echo $group->acgroup_name; ?></b></td>
                                                         <td class="group-total"><?php echo myCurrency(($group->posting_side == "CR") ? $group->closing_balance : 0); ?></td>
                                                     </tr>
                                                     <tr>
                                                         <td colspan="7" class="group-details p-0">
-                                                            <div id="group_<?php echo $group->acgroup_id; ?>" class="collapse">
+                                                            <div id="group_<?php echo $group->acgroup_id; ?>" class="">
                                                                 <?php $Accountcategories = $BIBAccounts->getRootCategoriesWithBalances($group->acgroup_id); ?>
                                                                 <?php $BIBAccounts->renderAccountCategoriesTable($Accountcategories, $ReportOptions, false, array()); ?>
                                                             </div>
@@ -327,12 +328,12 @@ $BIBAccounts = new BIBAccounts();
                                                 ?>
                                                 <?php foreach ($AccountGroups as $group) : ?>
                                                     <tr class="group-heading" data-toggle="collapse" data-target="#group_<?php echo $group->acgroup_id; ?>">
-                                                        <td class="group-name"><?php echo $group->acgroup_name; ?></td>
-                                                        <td class="group-total"><?php echo myCurrency(($group->posting_side == "DR") ? $group->closing_balance : 0); ?></td>
+                                                        <td class="group-name"><b><?php echo $group->acgroup_name; ?></b></td>
+                                                        <td class="group-total text-right pr-2"><?php echo myCurrency(($group->posting_side == "DR") ? $group->closing_balance : 0); ?></td>
                                                     </tr>
                                                     <tr>
                                                         <td colspan="7" class="group-details p-0">
-                                                            <div id="group_<?php echo $group->acgroup_id; ?>" class="collapse">
+                                                            <div id="group_<?php echo $group->acgroup_id; ?>" class="">
                                                                 <?php $Accountcategories = $BIBAccounts->getRootCategoriesWithBalances($group->acgroup_id); ?>
                                                                 <?php $BIBAccounts->renderAccountCategoriesTable($Accountcategories, $ReportOptions, false, array()); ?>
                                                             </div>
diff --git a/account/application/views/accounts/cash_flow.php b/account/application/views/accounts/cash_flow.php
index 121e3ce..0e9d4da 100644
--- a/account/application/views/accounts/cash_flow.php
+++ b/account/application/views/accounts/cash_flow.php
@@ -145,6 +145,8 @@ $PL = $IncomesTotal - $ExpensesTotal;
                 <a href="#" class="dropdown-item">View calendar</a>
               </div> -->
                             </div>
+                            <button class="btn btn-secondary toggle-collapse btn-sm" id="toggleShowAll">Toggle Collapse</button>
+
                             <!-- <button type="button" class="btn btn-warning btn-sm" onclick="resetForm()">Reset</button> -->
                             <!-- <button class="btn btn-secondary toggle-collapse btn-sm" id="toggleShowAll">Toggle Collapse</button> -->
                         </form>
@@ -237,6 +239,8 @@ $PL = $IncomesTotal - $ExpensesTotal;
                                 <td colspan=3 class="p-0">
                                     <table class="table g-0">
                                         <?php $total1 = 0;
+                                            $counter=0;
+                                            $index=0;
                                         foreach ($IncomesExpenses['Incomes'] as $Incomes) { ?>
                                             <?php if ($Incomes['account'] == "GROUP TOTAL") : ?>
                                                 <!-- <tr>
@@ -245,19 +249,21 @@ $PL = $IncomesTotal - $ExpensesTotal;
                                                     <td class="text-right" width="15%"><u><?php echo myCurrency($Incomes['amount']); ?></u></td>
                                                 </tr> -->
                                             <?php elseif ($Incomes['account'] == "CATEGORY TOTAL") : ?>
-                                                <tr>
+                                                <tr class="parent-row" class="group-heading" data-toggle="collapse" data-target="#group_<?php echo $index; ?>">
                                                     <td class="pr-2" width="70%"><b><?php echo $Incomes['category']; ?></b></td>
-                                                    <td class="text-right pr-2" width="15%"><?php echo myCurrency($Incomes['amount']); ?></td>
                                                     <td width="15%"></td>
+                                                    <td class="text-right pr-2" width="15%"><?php echo myCurrency($Incomes['amount']); ?></td>
                                                 </tr>
                                             <?php else : ?>
                                                 <?php $total1 += $Incomes['amount']; ?>
-                                                <tr>
+                                                <tr class="collapse" data-target="#group_<?php echo $index; ?>">
                                                     <td class="pr-2" width="70%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<?php echo $Incomes['account']; ?></td>
-                                                    <td width="15%"></td>
                                                     <td class="text-right pr-2" width="15%"><?php echo myCurrency($Incomes['amount']); ?></td>
+                                                    <td width="15%"></td>
                                                 </tr>
                                             <?php endif; ?>
+                                            <?php $counter = $index ?>
+
                                         <?php }; ?>
                                     </table>
                                 </td>
@@ -272,17 +278,18 @@ $PL = $IncomesTotal - $ExpensesTotal;
                                                     <td class="text-right" width="15%"><u><?php echo myCurrency($Expenses['amount']); ?></u></td>
                                                 </tr> -->
                                             <?php elseif ($Expenses['account'] == "CATEGORY TOTAL") : ?>
-                                                <tr>
+                                                <tr data-toggle="collapse" data-target="#group_<?php echo $counter; ?>">
                                                     <td class="" width="70%"><b><?php echo $Expenses['category']; ?></b></td>
-                                                    <td class="text-right pr-2" width="15%"><?php echo myCurrency($Expenses['amount']); ?></td>
                                                     <td width="15%"></td>
+                                                    <td class="text-right pr-2" width="15%"><?php echo myCurrency($Expenses['amount']); ?></td>
+
                                                 </tr>
                                             <?php else : ?>
                                                 <?php $total += $Expenses['amount']; ?>
-                                                <tr>
+                                                <tr class="collapse" data-target="#group_<?php echo $counter; ?>">
                                                     <td class="" width="70%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<?php echo $Expenses['account']; ?></td>
-                                                    <td width="15%"></td>
                                                     <td class="text-right" width="15%"><?php echo myCurrency($Expenses['amount']); ?></td>
+                                                    <td width="15%"></td>
                                                 </tr>
                                             <?php endif; ?>
                                         <?php }; ?>
@@ -337,6 +344,55 @@ $PL = $IncomesTotal - $ExpensesTotal;
     </section>
 <?php function footerFunctions()
 { ?>
+<script>
+        // var exportButton = document.getElementById("exportButton");
+        // exportButton.addEventListener("click", function() {
+        //     exportTableToCSV("table.csv");
+        // });
+        document.addEventListener("DOMContentLoaded", function() {
+            // Trigger click event on page load
+            document.getElementById("toggleShowAll").click();
+        });
+        document.getElementById("toggleShowAll").addEventListener("click", function(e) {
+            e.preventDefault();
+            var nestedRows = document.getElementsByClassName("collapse");
+            for (var i = 0; i < nestedRows.length; i++) {
+                if (nestedRows[i].classList.contains("show")) {
+                    nestedRows[i].classList.remove("show");
+                } else {
+                    nestedRows[i].classList.add("show");
+                }
+            }
+        });
+
+        function exportTableToCSV(filename) {
+            var csv = [];
+            var rows = document.querySelectorAll("table tr:not(.hide)");
+            for (var i = 0; i < rows.length; i++) {
+                var row = [];
+                var cols = rows[i].querySelectorAll("td:not(.hide), th:not(.hide)");
+                // Check if the parent row is collapsed or hidden
+                var parentRow = rows[i].closest(".collapse");
+                var isParentCollapsed = parentRow && (!parentRow.classList.contains("show"));
+                if (isParentCollapsed) {
+                    continue; // Skip child table rows if parent is collapsed
+                }
+                for (var j = 0; j < cols.length; j++) {
+                    var cellValue = cols[j].innerText.replace(/,/g, ""); // Remove commas from the cell value
+                    row.push(cellValue);
+                }
+                csv.push(row.join(","));
+            }
+            // Create a CSV file
+            var csvContent = "data:text/csv;charset=utf-8," + csv.join("\n");
+            var encodedUri = encodeURI(csvContent);
+            var link = document.createElement("a");
+            link.setAttribute("href", encodedUri);
+            link.setAttribute("download", filename);
+            document.body.appendChild(link);
+            link.click();
+        }
+        </script>
   <script>
         $("#fromDate").nepaliDatePicker({
             dateFormat: "%y-%m-%d",
diff --git a/account/application/views/accounts/pl_new.php b/account/application/views/accounts/pl_new.php
index 83390cc..a48c83e 100644
--- a/account/application/views/accounts/pl_new.php
+++ b/account/application/views/accounts/pl_new.php
@@ -88,6 +88,7 @@ $BIBAccounts = new BIBAccounts();
         box-shadow: inset 0 0 0 transparent;
         transition: border-color .15s ease-in-out, box-shadow .15s ease-in-out;
     }
+    
 </style>
 <div class="content-wrapper">
     <div class="content">
@@ -157,7 +158,7 @@ $BIBAccounts = new BIBAccounts();
                                           </div> -->
                             </div>
                            
-                            <!-- <button class="btn btn-secondary toggle-collapse btn-sm" id="toggleShowAll">Toggle Collapse</button> -->
+                            <button class="btn btn-secondary toggle-collapse btn-sm" id="toggleShowAll">Toggle Collapse</button>
                         </form>
                         <script>
                             function resetForm() {
@@ -177,7 +178,7 @@ $BIBAccounts = new BIBAccounts();
         <div class="container-fluid">
             <div class="row">
                 <div class="col">
-                    <button class="btn btn-secondary toggle-collapse btn-sm" id="toggleShowAll">Toggle Collapse</button>
+                    <!-- <button class="btn btn-secondary toggle-collapse btn-sm" id="toggleShowAll">Toggle Collapse</button> -->
                     <div class="card card-primary card-outline ">
                         <div class="card-body p-0">
                             <?php
@@ -222,7 +223,7 @@ $BIBAccounts = new BIBAccounts();
                                                     </tr>
                                                     <tr>
                                                         <td colspan="7" class="group-details p-0" width="85%">
-                                                            <div id="group_<?php echo $group->acgroup_id; ?>" class="collapse">
+                                                            <div id="group_<?php echo $group->acgroup_id; ?>" class="">
                                                                 <?php $Accountcategories = $BIBAccounts->getRootCategoriesWithBalances($group->acgroup_id); ?>
                                                                 <?php $BIBAccounts->renderAccountCategoriesTable($Accountcategories, $ReportOptions, false, array()); ?>
                                                             </div>
@@ -261,7 +262,7 @@ $BIBAccounts = new BIBAccounts();
                                                     </tr>
                                                     <tr>
                                                         <td colspan="7" class="group-details p-0">
-                                                            <div id="group_<?php echo $group->acgroup_id; ?>" class="collapse">
+                                                            <div id="group_<?php echo $group->acgroup_id; ?>" class="">
                                                                 <i> <?php $Accountcategories = $BIBAccounts->getRootCategoriesWithBalances($group->acgroup_id); ?>
                                                                     <?php $BIBAccounts->renderAccountCategoriesTable($Accountcategories, $ReportOptions, false, array()); ?>
                                                                 </i>
diff --git a/account/application/views/accounts/receipt_and_payment.php b/account/application/views/accounts/receipt_and_payment.php
index abb10fb..53574eb 100644
--- a/account/application/views/accounts/receipt_and_payment.php
+++ b/account/application/views/accounts/receipt_and_payment.php
@@ -180,7 +180,7 @@ $PL = $IncomesTotal - $ExpensesTotal;
                             </div>
                             <!-- <button type="button" class="btn btn-warning btn-sm" onclick="resetForm()">Reset</button> -->
 
-                            <!-- <button class="btn btn-secondary toggle-collapse btn-sm" id="toggleShowAll">Toggle Collapse</button> -->
+                            <button class="btn btn-secondary toggle-collapse btn-sm" id="toggleShowAll">Toggle Collapse</button>
 
                         </form>
                         <script>
@@ -260,7 +260,7 @@ $PL = $IncomesTotal - $ExpensesTotal;
 
                 <div class="card card-primary card-outline">
                     <?php $IncomesExpenses = $BIBAccounts->prepareIncomeExpenses() ?>
-                    <table class="table table-head-fixed table-bordered  g-0">
+                    <table class="table table-head-fixed table-bordered  g-0" id="TrialBalanceTable">
                         <thead>
                             <tr>
                                 <th class="" width="35%"><?php myLang("Receipts"); ?></th>
@@ -276,8 +276,9 @@ $PL = $IncomesTotal - $ExpensesTotal;
                                 <td colspan=3 class="p-0">
                                     <table class="table g-0">
                                         <?php $total1 = 0;
+                                                $counter=0;
+                                                $index=0;
                                         foreach ($IncomesExpenses['Incomes'] as $Incomes) { ?>
-
                                             <?php if ($Incomes['account'] == "GROUP TOTAL") : ?>
                                                 <!--tr>
                                                     <td class="" width="70%"><b><?php echo $Incomes['group']; ?></b></td>
@@ -286,20 +287,28 @@ $PL = $IncomesTotal - $ExpensesTotal;
 
                                                 </tr-->
                                             <?php elseif ($Incomes['account'] == "CATEGORY TOTAL") : ?>
-                                                <tr>
+                                                <?php $index++; ?>
+                                                <tr class="parent-row" class="group-heading" data-toggle="collapse" data-target="#group_<?php echo $index; ?>">
                                                     <td class="" width="70%"><b><?php echo $Incomes['category']; ?></b></td>
-                                                    <td class="text-right pr-2" width="15%"><?php echo myCurrency($Incomes['amount']); ?></td>
-                                                    <td width="15%"></td>
-                                                </tr>
-                                            <?php else : ?>
-                                                <?php $total1 += $Incomes['amount']; ?>
-                                                <tr>
-                                                    <td class="pr-2" width="70%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<?php echo $Incomes['account']; ?></td>
                                                     <td width="15%"></td>
                                                     <td class="text-right pr-2" width="15%"><?php echo myCurrency($Incomes['amount']); ?></td>
 
+                                                </tr>
+                                            <?php else : ?>
+                                                <?php $total1 += $Incomes['amount']; ?>
+                                                <tr class="collapse" data-target="#group_<?php echo $index; ?>">
+                                                    <td class="pr-2" width="70%">
+                                                        <div id="group_<?php echo $index; ?>" class="">
+                                                            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<?php echo $Incomes['account']; ?>
+                                                        </div>
+                                                    </td>
+                                                    <td class="text-right pr-2" width="15%"><?php echo myCurrency($Incomes['amount']); ?></td>
+
+                                                    <td width="15%"></td>
+
                                                 </tr>
                                             <?php endif; ?>
+                                            <?php $counter = $index ?>
 
                                         <?php }; ?>
 
@@ -318,19 +327,25 @@ $PL = $IncomesTotal - $ExpensesTotal;
 
                                                 </tr-->
                                             <?php elseif ($Expenses['account'] == "CATEGORY TOTAL") : ?>
-                                                <tr>
+                                                <?php $counter++; ?>
+                                                <tr data-toggle="collapse" data-target="#group_<?php echo $counter; ?>">
                                                     <td class="pr-2" width="70%"><b><?php echo $Expenses['category']; ?></b></td>
-                                                    <td class="text-right pr-2" width="15%"><?php echo myCurrency($Expenses['amount']); ?></td>
                                                     <td width="15%"></td>
+                                                    <td class="text-right pr-2" width="15%"><?php echo myCurrency($Expenses['amount']); ?></td>
 
                                                 </tr>
 
                                             <?php else : ?>
                                                 <?php $total += $Expenses['amount']; ?>
-                                                <tr>
-                                                    <td class="" width="70%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<?php echo $Expenses['account']; ?></td>
-                                                    <td width="15%"></td>
+                                                <tr class="collapse" data-target="#group_<?php echo $counter; ?>">
+                                                    <td class="" width="70%">
+                                                        <div id="group_<?php echo $counter; ?>" class="">
+                                                            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
+                                                            <?php echo $Expenses['account']; ?>
+                                                        </div>
+                                                    </td>
                                                     <td class="text-right pr-2" width="15%"><?php echo myCurrency($Expenses['amount']); ?></td>
+                                                    <td width="15%"></td>
 
 
                                                 </tr>
@@ -389,6 +404,55 @@ $PL = $IncomesTotal - $ExpensesTotal;
 
 <?php function footerFunctions()
 { ?>
+<script>
+        // var exportButton = document.getElementById("exportButton");
+        // exportButton.addEventListener("click", function() {
+        //     exportTableToCSV("table.csv");
+        // });
+        document.addEventListener("DOMContentLoaded", function() {
+            // Trigger click event on page load
+            document.getElementById("toggleShowAll").click();
+        });
+        document.getElementById("toggleShowAll").addEventListener("click", function(e) {
+            e.preventDefault();
+            var nestedRows = document.getElementsByClassName("collapse");
+            for (var i = 0; i < nestedRows.length; i++) {
+                if (nestedRows[i].classList.contains("show")) {
+                    nestedRows[i].classList.remove("show");
+                } else {
+                    nestedRows[i].classList.add("show");
+                }
+            }
+        });
+
+        function exportTableToCSV(filename) {
+            var csv = [];
+            var rows = document.querySelectorAll("table tr:not(.hide)");
+            for (var i = 0; i < rows.length; i++) {
+                var row = [];
+                var cols = rows[i].querySelectorAll("td:not(.hide), th:not(.hide)");
+                // Check if the parent row is collapsed or hidden
+                var parentRow = rows[i].closest(".collapse");
+                var isParentCollapsed = parentRow && (!parentRow.classList.contains("show"));
+                if (isParentCollapsed) {
+                    continue; // Skip child table rows if parent is collapsed
+                }
+                for (var j = 0; j < cols.length; j++) {
+                    var cellValue = cols[j].innerText.replace(/,/g, ""); // Remove commas from the cell value
+                    row.push(cellValue);
+                }
+                csv.push(row.join(","));
+            }
+            // Create a CSV file
+            var csvContent = "data:text/csv;charset=utf-8," + csv.join("\n");
+            var encodedUri = encodeURI(csvContent);
+            var link = document.createElement("a");
+            link.setAttribute("href", encodedUri);
+            link.setAttribute("download", filename);
+            document.body.appendChild(link);
+            link.click();
+        }
+        </script>
   <script>
         $("#fromDate").nepaliDatePicker({
             dateFormat: "%y-%m-%d",
diff --git a/account/application/views/includes/sidebar.php b/account/application/views/includes/sidebar.php
index b8a64ad..743385c 100644
--- a/account/application/views/includes/sidebar.php
+++ b/account/application/views/includes/sidebar.php
@@ -160,7 +160,7 @@ $subparam2 = $this->uri->segment(4);
               showMenu("Profit and Loss Statement", "accounts/reports/pl");
               showMenu("Balance Sheet", "accounts/reports/balance_sheet");
               // showMenu("Balance Sheet (Vertical)", "accounts/reports/balance_sheet_vertical");
-              showMenu("Receipt And Payment", "accounts/reports/receipt_and_payment");
+              showMenu("Receipt and Payment", "accounts/reports/receipt_and_payment");
               // showMenu("Income And Expenses", "accounts/reports/incomes_and_expenses");
               showMenu("Cash Flow", "accounts/reports/cash_flow");
               showMenu("Ratio Analysis", "accounts/reports/ratio_analysis");