diff --git a/app/Abstracts/Import.php b/app/Abstracts/Import.php
index 2165336f6..66f5edefa 100644
--- a/app/Abstracts/Import.php
+++ b/app/Abstracts/Import.php
@@ -2,11 +2,7 @@
 
 namespace App\Abstracts;
 
-use App\Models\Banking\Account;
-use App\Models\Common\Contact;
-use App\Models\Common\Item;
-use App\Models\Setting\Category;
-use App\Models\Setting\Tax;
+use App\Traits\Import as ImportHelpers;
 use Illuminate\Support\Str;
 use Jenssegers\Date\Date;
 use Maatwebsite\Excel\Concerns\Importable;
@@ -22,7 +18,7 @@ use Maatwebsite\Excel\Validators\Failure;
 
 abstract class Import implements ToModel, SkipsOnError, SkipsOnFailure, WithBatchInserts, WithChunkReading, WithHeadingRow, WithMapping, WithValidation
 {
-    use Importable;
+    use Importable, ImportHelpers;
 
     public $empty_field = 'empty---';
 
@@ -91,104 +87,4 @@ abstract class Import implements ToModel, SkipsOnError, SkipsOnFailure, WithBatc
     {
         flash($e->getMessage())->error()->important();
     }
-
-    public function getAccountIdFromCurrency($row)
-    {
-        return Account::firstOrCreate([
-            'currency_code'     => $row['currency_code'],
-        ], [
-            'company_id'        => session('company_id'),
-            'name'              => $row['currency_code'],
-            'number'            => Account::max('number') + 1,
-            'opening_balance'   => 0,
-            'enabled'           => 1,
-        ])->id;
-    }
-
-    public function getAccountIdFromName($row)
-    {
-        return Account::firstOrCreate([
-            'name'              => $row['account_name'],
-        ], [
-            'company_id'        => session('company_id'),
-            'number'            => Account::max('number') + 1,
-            'currency_code'     => setting('default.currency'),
-            'opening_balance'   => 0,
-            'enabled'           => 1,
-        ])->id;
-    }
-
-    public function getAccountIdFromNumber($row)
-    {
-        return Account::firstOrCreate([
-            'number'            => $row['account_number'],
-        ], [
-            'company_id'        => session('company_id'),
-            'name'              => $row['account_number'],
-            'currency_code'     => setting('default.currency'),
-            'opening_balance'   => 0,
-            'enabled'           => 1,
-        ])->id;
-    }
-
-    public function getCategoryIdFromName($row, $type)
-    {
-        return Category::firstOrCreate([
-            'name'              => $row['category_name'],
-        ], [
-            'company_id'        => session('company_id'),
-            'type'              => $type,
-            'color'             => '#' . dechex(rand(0x000000, 0xFFFFFF)),
-            'enabled'           => 1,
-        ])->id;
-    }
-
-    public function getContactIdFromEmail($row, $type)
-    {
-        return Contact::firstOrCreate([
-            'email'             => $row['contact_email'],
-        ], [
-            'company_id'        => session('company_id'),
-            'type'              => $type,
-            'name'              => $row['contact_email'],
-            'currency_code'     => setting('default.currency'),
-            'enabled'           => 1,
-        ])->id;
-    }
-
-    public function getContactIdFromName($row, $type)
-    {
-        return Contact::firstOrCreate([
-            'name'              => $row['contact_name'],
-        ], [
-            'company_id'        => session('company_id'),
-            'type'              => $type,
-            'currency_code'     => setting('default.currency'),
-            'enabled'           => 1,
-        ])->id;
-    }
-
-    public function getItemIdFromName($row)
-    {
-        return Item::firstOrCreate([
-            'name'              => $row['item_name'],
-        ], [
-            'company_id'        => session('company_id'),
-            'sale_price'        => $row['price'],
-            'purchase_price'    => $row['price'],
-            'enabled'           => 1,
-        ])->id;
-    }
-
-    public function getTaxIdFromRate($row, $type = 'normal')
-    {
-        return Tax::firstOrCreate([
-            'rate'              => $row['tax_rate'],
-        ], [
-            'company_id'        => session('company_id'),
-            'type'              => $type,
-            'name'              => $row['tax_rate'],
-            'enabled'           => 1,
-        ])->id;
-    }
 }
diff --git a/app/Exports/Banking/Transactions.php b/app/Exports/Banking/Transactions.php
index d991e6a22..828ef3e3c 100644
--- a/app/Exports/Banking/Transactions.php
+++ b/app/Exports/Banking/Transactions.php
@@ -9,7 +9,28 @@ class Transactions extends Export
 {
     public function collection()
     {
-        return Model::usingSearchString(request('search'))->get();
+        $model = Model::with(['account', 'bill', 'category', 'contact', 'invoice'])->usingSearchString(request('search'))->get();
+
+        if (!empty($this->ids)) {
+            $model->whereIn('id', (array) $this->ids);
+        }
+
+        return $model->get();
+    }
+
+    public function map($model): array
+    {
+        $model->account_name = $model->account->name;
+        $model->contact_email = $model->contact->email;
+        $model->category_name = $model->category->name;
+
+        if ($model->type == 'income') {
+            $model->invoice_bill_number = $model->invoice ? $model->invoice->invoice_number : 0;
+        } else {
+            $model->invoice_bill_number = $model->bill ? $model->bill->bill_number : 0;
+        }
+
+        return parent::map($model);
     }
 
     public function fields(): array
@@ -20,10 +41,10 @@ class Transactions extends Export
             'amount',
             'currency_code',
             'currency_rate',
-            'account_id',
-            'document_id',
-            'contact_id',
-            'category_id',
+            'account_name',
+            'invoice_bill_number',
+            'contact_email',
+            'category_name',
             'description',
             'payment_method',
             'reference',
diff --git a/app/Imports/Banking/Transactions.php b/app/Imports/Banking/Transactions.php
index 75a25e98e..03d86d35a 100644
--- a/app/Imports/Banking/Transactions.php
+++ b/app/Imports/Banking/Transactions.php
@@ -3,8 +3,8 @@
 namespace App\Imports\Banking;
 
 use App\Abstracts\Import;
-use App\Models\Banking\Transaction as Model;
 use App\Http\Requests\Banking\Transaction as Request;
+use App\Models\Banking\Transaction as Model;
 
 class Transactions extends Import
 {
@@ -13,6 +13,18 @@ class Transactions extends Import
         return new Model($row);
     }
 
+    public function map($row): array
+    {
+        $row = parent::map($row);
+
+        $row['account_id'] = $this->getAccountId($row);
+        $row['category_id'] = $this->getCategoryId($row);
+        $row['contact_id'] = $this->getContactId($row);
+        $row['document_id'] = $this->getDocumentId($row);
+
+        return $row;
+    }
+
     public function rules(): array
     {
         return (new Request())->rules();
diff --git a/app/Imports/Common/Items.php b/app/Imports/Common/Items.php
index 6560b1ab9..f3e78b060 100644
--- a/app/Imports/Common/Items.php
+++ b/app/Imports/Common/Items.php
@@ -17,13 +17,8 @@ class Items extends Import
     {
         $row = parent::map($row);
 
-        if (empty($row['category_id']) && !empty($row['category_name'])) {
-            $row['category_id'] = $this->getCategoryIdFromName($row, 'item');
-        }
-
-        if (empty($row['tax_id']) && !empty($row['tax_rate'])) {
-            $row['tax_id'] = $this->getTaxIdFromRate($row);
-        }
+        $row['category_id'] = $this->getCategoryId($row, 'item');
+        $row['tax_id'] = $this->getTaxId($row);
 
         return $row;
     }
diff --git a/app/Imports/Purchases/Payments.php b/app/Imports/Purchases/Payments.php
index 6c6a20e9f..e5b9a9dde 100644
--- a/app/Imports/Purchases/Payments.php
+++ b/app/Imports/Purchases/Payments.php
@@ -5,7 +5,6 @@ namespace App\Imports\Purchases;
 use App\Abstracts\Import;
 use App\Models\Banking\Transaction as Model;
 use App\Http\Requests\Banking\Transaction as Request;
-use App\Models\Purchase\Bill;
 
 class Payments extends Import
 {
@@ -19,34 +18,10 @@ class Payments extends Import
         $row = parent::map($row);
 
         $row['type'] = 'expense';
-
-        if (empty($row['account_id']) && !empty($row['account_name'])) {
-            $row['account_id'] = $this->getAccountIdFromName($row);
-        }
-
-        if (empty($row['account_id']) && !empty($row['account_number'])) {
-            $row['account_id'] = $this->getAccountIdFromNumber($row);
-        }
-
-        if (empty($row['account_id']) && !empty($row['currency_code'])) {
-            $row['account_id'] = $this->getAccountIdFromCurrency($row);
-        }
-
-        if (empty($row['contact_id']) && !empty($row['contact_name'])) {
-            $row['contact_id'] = $this->getContactIdFromName($row, 'vendor');
-        }
-
-        if (empty($row['contact_id']) && !empty($row['contact_email'])) {
-            $row['contact_id'] = $this->getContactIdFromEmail($row, 'vendor');
-        }
-
-        if (empty($row['category_id']) && !empty($row['category_name'])) {
-            $row['category_id'] = $this->getCategoryIdFromName($row, 'expense');
-        }
-
-        if (!empty($row['bill_number'])) {
-            $row['document_id'] = Bill::number($row['bill_number'])->pluck('id')->first();
-        }
+        $row['account_id'] = $this->getAccountId($row);
+        $row['category_id'] = $this->getCategoryId($row, 'expense');
+        $row['contact_id'] = $this->getContactId($row, 'vendor');
+        $row['document_id'] = $this->getDocumentId($row);
 
         return $row;
     }
diff --git a/app/Imports/Sales/Revenues.php b/app/Imports/Sales/Revenues.php
index 57e4da863..babc5e92a 100644
--- a/app/Imports/Sales/Revenues.php
+++ b/app/Imports/Sales/Revenues.php
@@ -5,7 +5,6 @@ namespace App\Imports\Sales;
 use App\Abstracts\Import;
 use App\Http\Requests\Banking\Transaction as Request;
 use App\Models\Banking\Transaction as Model;
-use App\Models\Sale\Invoice;
 
 class Revenues extends Import
 {
@@ -19,34 +18,10 @@ class Revenues extends Import
         $row = parent::map($row);
 
         $row['type'] = 'income';
-
-        if (empty($row['account_id']) && !empty($row['account_name'])) {
-            $row['account_id'] = $this->getAccountIdFromName($row);
-        }
-
-        if (empty($row['account_id']) && !empty($row['account_number'])) {
-            $row['account_id'] = $this->getAccountIdFromNumber($row);
-        }
-
-        if (empty($row['account_id']) && !empty($row['currency_code'])) {
-            $row['account_id'] = $this->getAccountIdFromCurrency($row);
-        }
-
-        if (empty($row['contact_id']) && !empty($row['contact_name'])) {
-            $row['contact_id'] = $this->getContactIdFromName($row, 'customer');
-        }
-
-        if (empty($row['contact_id']) && !empty($row['contact_email'])) {
-            $row['contact_id'] = $this->getContactIdFromEmail($row, 'customer');
-        }
-
-        if (empty($row['category_id']) && !empty($row['category_name'])) {
-            $row['category_id'] = $this->getCategoryIdFromName($row, 'income');
-        }
-
-        if (!empty($row['invoice_number'])) {
-            $row['document_id'] = Invoice::number($row['invoice_number'])->pluck('id')->first();
-        }
+        $row['account_id'] = $this->getAccountId($row);
+        $row['category_id'] = $this->getCategoryId($row, 'income');
+        $row['contact_id'] = $this->getContactId($row, 'customer');
+        $row['document_id'] = $this->getDocumentId($row);
 
         return $row;
     }
diff --git a/app/Imports/Sales/Sheets/InvoiceItemTaxes.php b/app/Imports/Sales/Sheets/InvoiceItemTaxes.php
index 54a770c95..58ab7e812 100644
--- a/app/Imports/Sales/Sheets/InvoiceItemTaxes.php
+++ b/app/Imports/Sales/Sheets/InvoiceItemTaxes.php
@@ -35,13 +35,7 @@ class InvoiceItemTaxes extends Import
             $row['invoice_item_id'] = InvoiceItem::where('item_id', $item_id)->pluck('id')->first();
         }
 
-        if (empty($row['tax_id']) && !empty($row['tax_name'])) {
-            $row['tax_id'] = Tax::name($row['tax_name'])->pluck('id')->first();
-        }
-
-        if (empty($row['tax_id']) && !empty($row['tax_rate'])) {
-            $row['tax_id'] = $this->getTaxIdFromRate($row);
-        }
+        $row['tax_id'] = $this->getTaxId($row);
 
         if (empty($row['name']) && !empty($row['item_name'])) {
             $row['name'] = $row['item_name'];
diff --git a/app/Imports/Sales/Sheets/InvoiceTransactions.php b/app/Imports/Sales/Sheets/InvoiceTransactions.php
index 429177e9d..1b4ec7e9f 100644
--- a/app/Imports/Sales/Sheets/InvoiceTransactions.php
+++ b/app/Imports/Sales/Sheets/InvoiceTransactions.php
@@ -5,7 +5,6 @@ namespace App\Imports\Sales\Sheets;
 use App\Abstracts\Import;
 use App\Http\Requests\Banking\Transaction as Request;
 use App\Models\Banking\Transaction as Model;
-use App\Models\Sale\Invoice;
 
 class InvoiceTransactions extends Import
 {
@@ -19,32 +18,10 @@ class InvoiceTransactions extends Import
         $row = parent::map($row);
 
         $row['type'] = 'income';
-
-        if (empty($row['account_id']) && !empty($row['account_name'])) {
-            $row['account_id'] = $this->getAccountIdFromName($row);
-        }
-
-        if (empty($row['account_id']) && !empty($row['account_number'])) {
-            $row['account_id'] = $this->getAccountIdFromNumber($row);
-        }
-
-        if (empty($row['account_id']) && !empty($row['currency_code'])) {
-            $row['account_id'] = $this->getAccountIdFromCurrency($row);
-        }
-
-        if (empty($row['contact_id']) && !empty($row['contact_name'])) {
-            $row['contact_id'] = $this->getContactIdFromName($row, 'customer');
-        }
-
-        if (empty($row['contact_id']) && !empty($row['contact_email'])) {
-            $row['contact_id'] = $this->getContactIdFromEmail($row, 'customer');
-        }
-
-        if (empty($row['category_id']) && !empty($row['category_name'])) {
-            $row['category_id'] = $this->getCategoryIdFromName($row, 'income');
-        }
-
-        $row['document_id'] = Invoice::number($row['invoice_number'])->pluck('id')->first();
+        $row['account_id'] = $this->getAccountId($row);
+        $row['category_id'] = $this->getCategoryId($row, 'income');
+        $row['contact_id'] = $this->getContactId($row, 'customer');
+        $row['document_id'] = $this->getDocumentId($row);
 
         return $row;
     }
diff --git a/app/Imports/Sales/Sheets/Invoices.php b/app/Imports/Sales/Sheets/Invoices.php
index 5d1afb140..d13377113 100644
--- a/app/Imports/Sales/Sheets/Invoices.php
+++ b/app/Imports/Sales/Sheets/Invoices.php
@@ -17,17 +17,8 @@ class Invoices extends Import
     {
         $row = parent::map($row);
 
-        if (empty($row['contact_id']) && !empty($row['contact_name'])) {
-            $row['contact_id'] = $this->getContactIdFromName($row, 'customer');
-        }
-
-        if (empty($row['contact_id']) && !empty($row['contact_email'])) {
-            $row['contact_id'] = $this->getContactIdFromEmail($row, 'customer');
-        }
-
-        if (empty($row['category_id']) && !empty($row['category_name'])) {
-            $row['category_id'] = $this->getCategoryIdFromName($row, 'income');
-        }
+        $row['category_id'] = $this->getCategoryId($row, 'income');
+        $row['contact_id'] = $this->getContactId($row, 'customer');
 
         return $row;
     }
diff --git a/app/Traits/Import.php b/app/Traits/Import.php
new file mode 100644
index 000000000..704c4c578
--- /dev/null
+++ b/app/Traits/Import.php
@@ -0,0 +1,212 @@
+<?php
+
+namespace App\Traits;
+
+use App\Models\Banking\Account;
+use App\Models\Common\Contact;
+use App\Models\Common\Item;
+use App\Models\Purchase\Bill;
+use App\Models\Sale\Invoice;
+use App\Models\Setting\Category;
+use App\Models\Setting\Tax;
+
+trait Import
+{
+    public function getAccountId($row)
+    {
+        $id = isset($row['account_id']) ? $row['account_id'] : null;
+
+        if (empty($id) && !empty($row['account_name'])) {
+            $id = $this->getAccountIdFromName($row);
+        }
+
+        if (empty($id) && !empty($row['account_number'])) {
+            $id = $this->getAccountIdFromNumber($row);
+        }
+
+        if (empty($id) && !empty($row['currency_code'])) {
+            $id = $this->getAccountIdFromCurrency($row);
+        }
+
+        return $id;
+    }
+
+    public function getCategoryId($row, $type = null)
+    {
+        $id = isset($row['category_id']) ? $row['category_id'] : null;
+
+        $type = !empty($type) ? $type : (!empty($row['type']) ? $row['type'] : 'income');
+
+        if (empty($id) && !empty($row['category_name'])) {
+            $id = $this->getCategoryIdFromName($row, $type);
+        }
+
+        return $id;
+    }
+
+    public function getContactId($row, $type = null)
+    {
+        $id = isset($row['contact_id']) ? $row['contact_id'] : null;
+
+        $type = !empty($type) ? $type : (!empty($row['type']) ? (($row['type'] == 'income') ? 'customer' : 'vendor') : 'customer');
+
+        if (empty($id) && !empty($row['contact_name'])) {
+            $id = $this->getContactIdFromName($row, $type);
+        }
+
+        if (empty($row['contact_id']) && !empty($row['contact_email'])) {
+            $id = $this->getContactIdFromEmail($row, $type);
+        }
+
+        return $id;
+    }
+
+    public function getDocumentId($row)
+    {
+        $id = isset($row['document_id']) ? $row['document_id'] : null;
+
+        if (empty($id) && !empty($row['invoice_number'])) {
+            $id = Invoice::number($row['invoice_number'])->pluck('id')->first();
+        }
+
+        if (empty($id) && !empty($row['bill_number'])) {
+            $id = Bill::number($row['bill_number'])->pluck('id')->first();
+        }
+
+        if (empty($id) && !empty($row['invoice_bill_number'])) {
+            if ($row['type'] == 'income') {
+                $id = Invoice::number($row['invoice_bill_number'])->pluck('id')->first();
+            } else {
+                $id = Bill::number($row['invoice_bill_number'])->pluck('id')->first();
+            }
+        }
+
+        return $id;
+    }
+
+    public function getItemId($row)
+    {
+        $id = isset($row['item_id']) ? $row['item_id'] : null;
+
+        if (empty($id) && !empty($row['item_name'])) {
+            $id = $this->getItemIdFromName($row);
+        }
+
+        return $id;
+    }
+
+    public function getTaxId($row)
+    {
+        $id = isset($row['tax_id']) ? $row['tax_id'] : null;
+
+        if (empty($id) && !empty($row['tax_name'])) {
+            $id = Tax::name($row['tax_name'])->pluck('id')->first();
+        }
+
+        if (empty($id) && !empty($row['tax_rate'])) {
+            $id = $this->getTaxIdFromRate($row);
+        }
+
+        return $id;
+    }
+
+    public function getAccountIdFromCurrency($row)
+    {
+        return Account::firstOrCreate([
+            'currency_code'     => $row['currency_code'],
+        ], [
+            'company_id'        => session('company_id'),
+            'name'              => $row['currency_code'],
+            'number'            => Account::max('number') + 1,
+            'opening_balance'   => 0,
+            'enabled'           => 1,
+        ])->id;
+    }
+
+    public function getAccountIdFromName($row)
+    {
+        return Account::firstOrCreate([
+            'name'              => $row['account_name'],
+        ], [
+            'company_id'        => session('company_id'),
+            'number'            => Account::max('number') + 1,
+            'currency_code'     => setting('default.currency'),
+            'opening_balance'   => 0,
+            'enabled'           => 1,
+        ])->id;
+    }
+
+    public function getAccountIdFromNumber($row)
+    {
+        return Account::firstOrCreate([
+            'number'            => $row['account_number'],
+        ], [
+            'company_id'        => session('company_id'),
+            'name'              => $row['account_number'],
+            'currency_code'     => setting('default.currency'),
+            'opening_balance'   => 0,
+            'enabled'           => 1,
+        ])->id;
+    }
+
+    public function getCategoryIdFromName($row, $type)
+    {
+        return Category::firstOrCreate([
+            'name'              => $row['category_name'],
+        ], [
+            'company_id'        => session('company_id'),
+            'type'              => $type,
+            'color'             => '#' . dechex(rand(0x000000, 0xFFFFFF)),
+            'enabled'           => 1,
+        ])->id;
+    }
+
+    public function getContactIdFromEmail($row, $type)
+    {
+        return Contact::firstOrCreate([
+            'email'             => $row['contact_email'],
+        ], [
+            'company_id'        => session('company_id'),
+            'type'              => $type,
+            'name'              => $row['contact_email'],
+            'currency_code'     => setting('default.currency'),
+            'enabled'           => 1,
+        ])->id;
+    }
+
+    public function getContactIdFromName($row, $type)
+    {
+        return Contact::firstOrCreate([
+            'name'              => $row['contact_name'],
+        ], [
+            'company_id'        => session('company_id'),
+            'type'              => $type,
+            'currency_code'     => setting('default.currency'),
+            'enabled'           => 1,
+        ])->id;
+    }
+
+    public function getItemIdFromName($row)
+    {
+        return Item::firstOrCreate([
+            'name'              => $row['item_name'],
+        ], [
+            'company_id'        => session('company_id'),
+            'sale_price'        => $row['price'],
+            'purchase_price'    => $row['price'],
+            'enabled'           => 1,
+        ])->id;
+    }
+
+    public function getTaxIdFromRate($row, $type = 'normal')
+    {
+        return Tax::firstOrCreate([
+            'rate'              => $row['tax_rate'],
+        ], [
+            'company_id'        => session('company_id'),
+            'type'              => $type,
+            'name'              => $row['tax_rate'],
+            'enabled'           => 1,
+        ])->id;
+    }
+}
diff --git a/public/files/import/transactions.xlsx b/public/files/import/transactions.xlsx
index 7b6db1042..a84bce0ba 100644
Binary files a/public/files/import/transactions.xlsx and b/public/files/import/transactions.xlsx differ