diff --git a/account_journal_import/__init__.py b/account_journal_import/__init__.py
new file mode 100644
index 0000000..9a7e03e
--- /dev/null
+++ b/account_journal_import/__init__.py
@@ -0,0 +1 @@
+from . import models
\ No newline at end of file
diff --git a/account_journal_import/__manifest__.py b/account_journal_import/__manifest__.py
new file mode 100644
index 0000000..8764d67
--- /dev/null
+++ b/account_journal_import/__manifest__.py
@@ -0,0 +1,16 @@
+# -*- coding: utf-8 -*-
+{
+    "name": "Journal Entry Import (CSV/XLSX) - Misc Operations",
+    "version": "19.0.1.0.0",
+    "category": "Accounting",
+    "summary": "Import journal items into Miscellaneous Operations with validation preview",
+    "depends": ["account"],
+    "data": [
+        "security/ir.model.access.csv",
+        "views/account_move_view.xml",
+        "views/misc_import_wizard_view.xml",
+    ],
+    "installable": True,
+    "application": False,
+    "license": "LGPL-3",
+}
diff --git a/account_journal_import/__pycache__/__init__.cpython-312.pyc b/account_journal_import/__pycache__/__init__.cpython-312.pyc
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index 0000000..07f1fcd
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diff --git a/account_journal_import/models/__init__.py b/account_journal_import/models/__init__.py
new file mode 100644
index 0000000..460e034
--- /dev/null
+++ b/account_journal_import/models/__init__.py
@@ -0,0 +1 @@
+from . import misc_import_wizard
diff --git a/account_journal_import/models/__pycache__/__init__.cpython-312.pyc b/account_journal_import/models/__pycache__/__init__.cpython-312.pyc
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diff --git a/account_journal_import/models/__pycache__/account_move.cpython-312.pyc b/account_journal_import/models/__pycache__/account_move.cpython-312.pyc
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diff --git a/account_journal_import/models/__pycache__/error_table_wizard.cpython-312.pyc b/account_journal_import/models/__pycache__/error_table_wizard.cpython-312.pyc
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diff --git a/account_journal_import/models/__pycache__/misc_import_wizard.cpython-312.pyc b/account_journal_import/models/__pycache__/misc_import_wizard.cpython-312.pyc
new file mode 100644
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diff --git a/account_journal_import/models/misc_import_wizard.py b/account_journal_import/models/misc_import_wizard.py
new file mode 100644
index 0000000..f3c467f
--- /dev/null
+++ b/account_journal_import/models/misc_import_wizard.py
@@ -0,0 +1,424 @@
+# -*- coding: utf-8 -*-
+import base64
+import csv
+import io
+from collections import defaultdict
+
+from odoo import models, fields, _, api
+from odoo.exceptions import UserError
+
+try:
+    import openpyxl
+except Exception:
+    openpyxl = None
+
+from logging import getLogger
+_logger = getLogger(__name__)
+
+
+REQUIRED_COLUMNS = {
+    "date", "journal", "account", "partner", "number",
+    "debit", "credit", "description", "currency", "amount_currency",
+    "debit2", "credit2",
+}
+PRODUCT_COLUMNS = {"product", "product_id", "product_code", "product_name", "sku"}
+
+
+def _to_str(v):
+    if v is None:
+        return ""
+    return str(v).strip()
+
+
+def _to_float(v):
+    if v in (None, "", False):
+        return 0.0
+    if isinstance(v, (int, float)):
+        return float(v)
+    s = str(v).strip().replace(",", "")
+    return float(s) if s else 0.0
+
+
+
+# Result Wizard (Errors)
+
+class AccountMiscImportResultWizard(models.TransientModel):
+    _name = "account.misc.import.result.wizard"
+    _description = "Import Validation Results"
+
+    error_count = fields.Integer(string="Number of validation issues founded", compute="_compute_error_count", store=False)
+    line_ids = fields.One2many(
+        "account.misc.import.result.line",
+        "wizard_id",
+        string="Issues",
+        readonly=True,
+    )
+
+    @api.depends("line_ids")
+    def _compute_error_count(self):
+        for w in self:
+            w.error_count = len(w.line_ids)
+
+    @api.model
+    def action_open(self, issues):
+      
+        wizard = self.create({})
+        line_vals = []
+        for it in issues or []:
+            line_vals.append((0, 0, {
+                "severity": it.get("severity") or "error",
+                "row_no": it.get("row_no") or 0,
+                "field_name": it.get("field_name") or "",
+                "message": it.get("message") or "",
+            }))
+        wizard.write({"line_ids": line_vals})
+
+        return {
+            "type": "ir.actions.act_window",
+            "name": _("Import Validation Results"),
+            "res_model": "account.misc.import.result.wizard",
+            "view_mode": "form",
+            "target": "new",
+            "res_id": wizard.id,
+        }
+
+
+class AccountMiscImportResultLine(models.TransientModel):
+    _name = "account.misc.import.result.line"
+    _description = "Import Validation Issue"
+    _order = "severity desc, row_no asc, id asc"
+
+    wizard_id = fields.Many2one("account.misc.import.result.wizard", required=True, ondelete="cascade")
+    severity = fields.Selection(
+        [("error", "Error"), ("warning", "Warning")],
+        default="error",
+        required=True,
+        readonly=True,
+    )
+    row_no = fields.Integer(string="Row", readonly=True)
+    field_name = fields.Char(string="Field", readonly=True)
+    message = fields.Char(string="Message", readonly=True)
+
+
+
+# Main Import Wizard
+
+class AccountMiscImportWizard(models.TransientModel):
+    _name = "account.misc.import.wizard"
+    _description = "Import Journal Lines (CSV/XLSX)"
+
+    file_data = fields.Binary(string="File", required=True)
+    file_name = fields.Char(string="Filename", required=True)
+    type_file = fields.Char(string="File Type", readonly=True)
+
+    # ---------------------------------------------------------
+    # Main entry
+    # ---------------------------------------------------------
+    def action_import(self):
+        self.ensure_one()
+
+        rows = self._read_file()
+        issues = self._validate_rows(rows)
+
+        # If validation returned issues => open result wizard
+        if issues:
+            return self.env["account.misc.import.result.wizard"].action_open(issues)
+
+        # group by entry number (each number => one move)
+        groups = defaultdict(list)
+        for r in rows:
+            key = _to_str(r.get("number")) or "__no_number__"
+            groups[key].append(r)
+
+        for number, group_rows in groups.items():
+            move = self._create_move(number=number, rows=group_rows)
+            self._create_move_lines(move, group_rows)
+
+        return {
+            "type": "ir.actions.act_window",
+            "name": _("Journal Entries (Miscellaneous)"),
+            "res_model": "account.move",
+            "view_mode": "list,form",
+            "domain": [("move_type", "=", "entry")],
+            "context": {"search_default_group_by_journal": 1},
+        }
+
+    
+    # Create move
+    
+    def _create_move(self, number=None, rows=None):
+        rows = rows or [{}]
+        file_date = _to_str(rows[0].get("date"))
+        journal_id = rows[0].get("_journal_id")
+
+        if not journal_id:
+           
+            raise UserError(_("Missing journal for entry '%s'.") % (number or ""))
+
+        return self.env["account.move"].create({
+            "move_type": "entry",
+            "journal_id": journal_id,
+            "date": file_date or fields.Date.context_today(self),
+            "ref": number or _("Imported Journal Entry"),
+        })
+
+   
+    # File reading
+    
+    def _read_file(self):
+        raw = base64.b64decode(self.file_data or b"")
+        name = (self.file_name or "").lower()
+
+        if name.endswith(".csv"):
+            self.write({"type_file": "CSV"})
+            return self._read_csv(raw)
+
+        if name.endswith(".xlsx"):
+            if not openpyxl:
+                raise UserError(_("XLSX import requires python library 'openpyxl'."))
+            self.write({"type_file": "XLSX"})
+            return self._read_xlsx(raw)
+
+        raise UserError(_("Only CSV or XLSX files are supported."))
+
+    def _read_csv(self, raw):
+        text = raw.decode("utf-8-sig", errors="ignore")
+        reader = csv.DictReader(io.StringIO(text))
+
+        if not reader.fieldnames:
+            raise UserError(_("CSV must have a header row."))
+
+        headers = [_to_str(h).lower() for h in reader.fieldnames]
+        headers_set = set(headers)
+
+        missing = REQUIRED_COLUMNS - headers_set
+        if missing:
+            raise UserError(_("Missing columns: %s") % ", ".join(sorted(missing)))
+
+        for pcol in PRODUCT_COLUMNS:
+            if pcol in headers_set:
+                raise UserError(_("Product data detected in column '%s' -> not Misc.") % pcol)
+
+        rows = []
+        for i, row in enumerate(reader, start=2):
+            normalized = {(_to_str(k).lower()): row.get(k) for k in row.keys()}
+            normalized["_row"] = i
+            rows.append(normalized)
+        return rows
+
+    def _read_xlsx(self, raw):
+        wb = openpyxl.load_workbook(io.BytesIO(raw), data_only=True)
+        ws = wb.active
+
+        headers = [_to_str(c.value).lower() for c in ws[1]]
+        if not any(headers):
+            raise UserError(_("XLSX first row must contain headers."))
+
+        headers_set = set(headers)
+        missing = REQUIRED_COLUMNS - headers_set
+        if missing:
+            raise UserError(_("Missing columns: %s") % ", ".join(sorted(missing)))
+
+        for pcol in PRODUCT_COLUMNS:
+            if pcol in headers_set:
+                raise UserError(_("Product data detected in column '%s' -> not Misc.") % pcol)
+
+        rows = []
+        for i, values in enumerate(ws.iter_rows(min_row=2, values_only=True), start=2):
+            row = dict(zip(headers, values))
+            row["_row"] = i
+            rows.append(row)
+        return rows
+
+    
+    # Validation
+    
+    def _validate_rows(self, rows):
+        issues = []
+
+        def add_issue(severity, row_no, field_name, message):
+            issues.append({
+                "severity": severity or "error",
+                "row_no": int(row_no or 0),
+                "field_name": field_name or "",
+                "message": message or "",
+            })
+
+        if not rows:
+            raise UserError(_("The file is empty."))
+
+        company = self.env.company
+        Currency = self.env["res.currency"]
+        Partner = self.env["res.partner"]
+        Journal = self.env["account.journal"]
+        Account = self.env["account.account"]
+
+        # group numbers
+        unique_numbers = set(_to_str(r.get("number")) for r in rows)
+
+        # Must have at least 2 lines per entry number
+        for num in unique_numbers:
+            count = sum(1 for r in rows if _to_str(r.get("number")) == num)
+            if count < 2:
+                add_issue(
+                    "error", 0, "number",
+                    _("Entry '%(num)s' has only %(count)d line(s). Must be at least 2.")
+                    % {"num": num, "count": count}
+                )
+
+        # Validate each entry group
+        for num in unique_numbers:
+            entry_rows = [r for r in rows if _to_str(r.get("number")) == num]
+
+            total_debit = 0.0
+            total_credit = 0.0
+
+            
+            journal_id_for_entry = None
+
+            for r in entry_rows:
+                row_no = r.get("_row", 0)
+
+                # debit/credit rules
+                debit = _to_float(r.get("debit"))
+                credit = _to_float(r.get("credit"))
+
+                if debit < 0 or credit < 0:
+                    add_issue("error", row_no, "debit/credit", _("Debit/Credit cannot be negative."))
+
+                if debit > 0 and credit > 0:
+                    add_issue("error", row_no, "debit/credit", _("Cannot have both debit and credit."))
+
+                if debit == 0 and credit == 0:
+                    add_issue("error", row_no, "debit/credit", _("Debit and credit cannot both be zero."))
+
+                total_debit += debit
+                total_credit += credit
+
+                # currency check 
+                cur_code = _to_str(r.get("currency"))
+                if cur_code:
+                    currency = Currency.search(
+                        [("name", "=", cur_code), ("active", "=", True)],
+                        limit=1
+                    )
+                    if not currency:
+                        add_issue("error", row_no, "currency", _("Currency '%s' not found.") % cur_code)
+
+                # partner check (optional) - using ref as you do
+                partner_val = _to_str(r.get("partner"))
+                if partner_val:
+                    partner = Partner.search([("ref", "=", partner_val)], limit=1)
+                    if partner:
+                        r["_partner_id"] = partner.id
+                    else:
+                        add_issue("error", row_no, "partner", _("Partner '%s' not found.") % partner_val)
+
+                # journal by code (required)
+                journal_code = _to_str(r.get("journal"))
+                if not journal_code:
+                    add_issue("error", row_no, "journal", _("Journal is empty."))
+                else:
+                    journal = Journal.search(
+                        [("company_id", "=", company.id), ("code", "=", journal_code)],
+                        limit=1
+                    )
+                    if not journal:
+                        add_issue("error", row_no, "journal", _("Journal code '%s' not found.") % journal_code)
+                    else:
+                        r["_journal_id"] = journal.id
+                        if journal_id_for_entry is None:
+                            journal_id_for_entry = journal.id
+                        elif journal_id_for_entry != journal.id:
+                            add_issue(
+                                "error", row_no, "journal",
+                                _("Entry '%s' has multiple journals. Use one journal per entry number.") % num
+                            )
+
+                # account by code (required)
+                acc_code = _to_str(r.get("account"))
+                if not acc_code:
+                    add_issue("error", row_no, "account", _("Account is empty."))
+                else:
+                    acc = Account.search(
+                        [("company_ids", "in", company.id), ("code", "=", acc_code)],
+                        limit=1
+                    )
+                    if not acc:
+                        add_issue("error", row_no, "account", _("Account code '%s' not found.") % acc_code)
+                    else:
+                        r["_account_id"] = acc.id
+
+            # Balanced totals per entry
+            rounding = company.currency_id.rounding or 0.01
+            if abs(total_debit - total_credit) > rounding:
+                add_issue(
+                    "error",
+                    entry_rows[-1].get("_row", 0),
+                    "balance",
+                    _("Entry '%(n)s' not balanced: debit=%(d)s credit=%(c)s")
+                    % {"n": num, "d": total_debit, "c": total_credit}
+                )
+
+       
+        return issues
+
+    
+    # Create move lines
+    
+    def _create_move_lines(self, move, rows):
+        aml = self.env["account.move.line"]
+        
+        Currency = self.env["res.currency"]
+        vals_list = []
+
+        for r in rows:
+            row_no = r.get("_row", 0)
+
+            account_id = r.get("_account_id")
+            if not account_id:
+                # Should not happen if validation is correct
+                raise UserError(_("Row %s: Account not resolved.") % row_no)
+
+            name = _to_str(r.get("description")) or "/"
+            debit = _to_float(r.get("debit"))
+            credit = _to_float(r.get("credit"))
+            partner_id = r.get("_partner_id") or False
+
+            currency_id = False
+            cur_code = _to_str(r.get("currency"))
+            if cur_code:
+                currency = Currency.search([("name", "=", cur_code)], limit=1)
+                if currency:
+                    currency_id = currency.id
+
+            amount_currency = 0.0
+            if r.get("amount_currency") not in (None, ""):
+                amount_currency = _to_float(r.get("amount_currency"))
+
+            debit2 = _to_float(r.get("debit2")) if r.get("debit2") not in (None, "") else 0.0
+            credit2 = _to_float(r.get("credit2")) if r.get("credit2") not in (None, "") else 0.0
+
+            vals_list.append({
+                "move_id": move.id,
+                "account_id": account_id,
+                "name": name,
+                "debit": debit,
+                "credit": credit,
+                "partner_id": partner_id,
+                "product_id": False,
+                "currency_id": currency_id,
+                "amount_currency": amount_currency,
+                "debit2": debit2,
+                "credit2": credit2,
+            })
+
+        
+        lines = aml.create(vals_list)
+        for r, line in zip(rows, lines):
+
+            line.write({
+                "debit2": _to_float(r.get("debit2")),
+                "credit2": _to_float(r.get("credit2")),
+                "balance2": _to_float(r.get("debit2")) - _to_float(r.get("credit2")),
+            })
diff --git a/account_journal_import/security/ir.model.access.csv b/account_journal_import/security/ir.model.access.csv
new file mode 100644
index 0000000..73005a3
--- /dev/null
+++ b/account_journal_import/security/ir.model.access.csv
@@ -0,0 +1,4 @@
+id,name,model_id:id,group_id:id,perm_read,perm_write,perm_create,perm_unlink
+access_account_misc_import_wizard,access_account_misc_import_wizard,model_account_misc_import_wizard,account.group_account_user,1,1,1,1
+access_account_misc_import_result_wizard,access_account_misc_import_result_wizard,model_account_misc_import_result_wizard,account.group_account_user,1,1,1,1
+access_account_misc_import_result_line,access_account_misc_import_result_line,model_account_misc_import_result_line,account.group_account_user,1,1,1,1
diff --git a/account_journal_import/views/account_move_view.xml b/account_journal_import/views/account_move_view.xml
new file mode 100644
index 0000000..cc73d1b
--- /dev/null
+++ b/account_journal_import/views/account_move_view.xml
@@ -0,0 +1,26 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo>
+<record id="action_open_misc_import_wizard" model="ir.actions.act_window">
+    <field name="name">Import Journal Items (CSV/XLSX)</field>
+    <field name="res_model">account.misc.import.wizard</field>
+    <field name="view_mode">form</field>
+    <field name="target">new</field>
+    <field name="context">{}</field>
+</record>
+
+   
+    <menuitem id="menu_accounting_utility_root"
+              name="Utilities"
+              parent="account.menu_finance_entries"
+              sequence="50"
+              groups="account.group_account_user"/>
+
+ 
+    <menuitem id="menu_accounting_utility_open"
+              name="Import Journal Entries"
+              parent="menu_accounting_utility_root"
+              action="action_open_misc_import_wizard"
+              sequence="1"
+              groups="account.group_account_user"/>
+
+</odoo>
\ No newline at end of file
diff --git a/account_journal_import/views/misc_import_wizard_view.xml b/account_journal_import/views/misc_import_wizard_view.xml
new file mode 100644
index 0000000..07d9016
--- /dev/null
+++ b/account_journal_import/views/misc_import_wizard_view.xml
@@ -0,0 +1,76 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo>
+
+    <!-- Step 1 Wizard -->
+    <record id="view_account_misc_import_wizard_form" model="ir.ui.view">
+        <field name="name">account.misc.import.wizard.form</field>
+        <field name="model">account.misc.import.wizard</field>
+        
+        <field name="arch" type="xml">
+            <form string="Import Journal Items">
+                <group>
+                     
+                    <field name="file_name" invisible="1"/>
+                    <field name="file_data" filename="file_name"/>
+                    <field name="type_file" readonly="1" invisible="type_file == False"/>
+                   <div class="alert alert-info o_form_label w-100 " style="min-width: 600px;" role="alert">
+                    <div class="d-flex align-items-start">
+                        <i class="fa fa-info-circle me-2 mt-1"/>
+                        <div>
+                            <strong>File format:</strong> CSV / XLSX<br/>
+                            <strong>Required columns (header row):</strong>
+                            <ul class="mt-1 mb-0">
+                                <li><code>date</code>, <code>journal</code>, <code>account</code>, <code>partner</code>, <code>number</code></li>
+                                <li><code>debit</code>, <code>credit</code>, <code>description</code></li>
+                                <li><code>currency</code>, <code>amount_currency</code></li>
+                                <li><code>debit2</code>, <code>credit2</code></li>
+                            </ul>
+                            <div class="mt-2">
+                                Each row represents <strong>one journal item</strong> that will be added to the selected
+                                <strong>Miscellaneous Operation</strong>.
+                            </div>
+                        </div>
+                    </div>
+                </div>
+                </group>
+
+                <footer>
+                    <button string="Validate" type="object" name="action_import" class="btn-primary"/>
+                    <button string="Cancel" special="cancel" class="btn-secondary"/>
+                </footer>
+            </form>
+        </field>
+    </record>
+
+    <!-- Step 2 Result Wizard -->
+    <record id="view_account_misc_import_result_wizard_form" model="ir.ui.view">
+        <field name="name">account.misc.import.result.wizard.form</field>
+        <field name="model">account.misc.import.result.wizard</field>
+        <field name="arch" type="xml">
+            <form string="Import Validation Results">
+                <group>
+                     
+                    <field name="error_count" readonly="1"/>
+                    
+                </group>
+
+                <group string="Issues" >
+                    <field name="line_ids" nolabel="1" readonly="1">
+                        <list>
+                            
+                            <field name="row_no"/>
+                            <field name="field_name"/>
+                            <field name="message"/>
+                        </list>
+                    </field>
+                </group>
+
+                <footer>
+                    
+                    <button string="Close" special="cancel" class="btn-secondary"/>
+                </footer>
+            </form>
+        </field>
+    </record>
+
+</odoo>