Finanzuebersicht Stichtage und Spenden ergaenzen

prisma/migrations/202605111200_finance_overview_cutoffs_donations/migration.sql

@@ -0,0 +1,42 @@
+CREATE TYPE "CutoffPhase" AS ENUM ('PRE', 'POST');
+
+ALTER TABLE "accounting_periods"
+  ADD COLUMN "cutoff_name" TEXT NOT NULL DEFAULT 'Open Air',
+  ADD COLUMN "cutoff_date" TIMESTAMP(3);
+
+ALTER TABLE "expenses"
+  ADD COLUMN "cutoff_phase" "CutoffPhase" NOT NULL DEFAULT 'PRE';
+
+CREATE TABLE "donations" (
+  "id" TEXT NOT NULL,
+  "title" TEXT NOT NULL,
+  "description" TEXT,
+  "amount" DECIMAL(10,2) NOT NULL,
+  "donated_at" TIMESTAMP(3) NOT NULL,
+  "period_id" TEXT NOT NULL,
+  "expense_id" TEXT,
+  "creator_id" TEXT NOT NULL,
+  "created_at" TIMESTAMP(3) NOT NULL DEFAULT CURRENT_TIMESTAMP,
+  "updated_at" TIMESTAMP(3) NOT NULL,
+
+  CONSTRAINT "donations_pkey" PRIMARY KEY ("id")
+);
+
+CREATE INDEX "donations_period_id_idx" ON "donations"("period_id");
+CREATE INDEX "donations_expense_id_idx" ON "donations"("expense_id");
+CREATE INDEX "donations_creator_id_idx" ON "donations"("creator_id");
+
+ALTER TABLE "donations"
+  ADD CONSTRAINT "donations_period_id_fkey"
+  FOREIGN KEY ("period_id") REFERENCES "accounting_periods"("id")
+  ON DELETE RESTRICT ON UPDATE CASCADE;
+
+ALTER TABLE "donations"
+  ADD CONSTRAINT "donations_expense_id_fkey"
+  FOREIGN KEY ("expense_id") REFERENCES "expenses"("id")
+  ON DELETE SET NULL ON UPDATE CASCADE;
+
+ALTER TABLE "donations"
+  ADD CONSTRAINT "donations_creator_id_fkey"
+  FOREIGN KEY ("creator_id") REFERENCES "users"("id")
+  ON DELETE RESTRICT ON UPDATE CASCADE;

prisma/schema.prisma

@@ -31,6 +31,11 @@ enum ExpenseRecurrence {
   MONTHLY
 }
 
+enum CutoffPhase {
+  PRE
+  POST
+}
+
 enum BudgetReleaseNotifyTarget {
   ALL_GROUP_USERS
   GROUP_MEMBERS_ONLY
@@ -50,6 +55,7 @@ model User {
   createdExpenses     Expense[]      @relation("ExpenseCreator")
   approvals           Approval[]
   uploadedDocuments   ExpenseDocument[]
+  createdDonations    Donation[]     @relation("DonationCreator")
   auditLogs           AuditLog[]
   pushSubscriptions   PushSubscription[]
   createdAt           DateTime       @default(now()) @map("created_at")
@@ -78,8 +84,11 @@ model AccountingPeriod {
   startsAt  DateTime  @map("starts_at")
   endsAt    DateTime  @map("ends_at")
   isCurrent Boolean   @default(false) @map("is_current")
+  cutoffName String   @default("Open Air") @map("cutoff_name")
+  cutoffDate DateTime? @map("cutoff_date")
   budgets   Budget[]
   expenses  Expense[]
+  donations Donation[]
   createdAt DateTime  @default(now()) @map("created_at")
   updatedAt DateTime  @updatedAt @map("updated_at")
 
@@ -139,6 +148,7 @@ model Expense {
   approvalStatus ApprovalStatus    @default(PENDING) @map("approval_status")
   recurrence     ExpenseRecurrence @default(NONE)
   recurrenceStartAt DateTime?         @map("recurrence_start_at")
+  cutoffPhase    CutoffPhase       @default(PRE) @map("cutoff_phase")
   paidAt         DateTime?         @map("paid_at")
   documentedAt   DateTime?         @map("documented_at")
   createdAt      DateTime          @default(now()) @map("created_at")
@@ -149,10 +159,32 @@ model Expense {
   period         AccountingPeriod  @relation(fields: [periodId], references: [id], onDelete: Restrict)
   approvals      Approval[]
   documents      ExpenseDocument[]
+  donations      Donation[]
 
   @@map("expenses")
 }
 
+model Donation {
+  id          String           @id @default(cuid())
+  title       String
+  description String?
+  amount      Decimal          @db.Decimal(10, 2)
+  donatedAt   DateTime         @map("donated_at")
+  periodId    String           @map("period_id")
+  expenseId   String?          @map("expense_id")
+  creatorId   String           @map("creator_id")
+  period      AccountingPeriod @relation(fields: [periodId], references: [id], onDelete: Restrict)
+  expense     Expense?         @relation(fields: [expenseId], references: [id], onDelete: SetNull)
+  creator     User             @relation("DonationCreator", fields: [creatorId], references: [id], onDelete: Restrict)
+  createdAt   DateTime         @default(now()) @map("created_at")
+  updatedAt   DateTime         @updatedAt @map("updated_at")
+
+  @@index([periodId])
+  @@index([expenseId])
+  @@index([creatorId])
+  @@map("donations")
+}
+
 model ExpenseDocument {
   id               String   @id @default(cuid())
   expenseId        String   @map("expense_id")

src/app/api/donations/route.ts

@@ -0,0 +1,123 @@
+import { NextResponse } from "next/server";
+import { randomUUID } from "node:crypto";
+import { z } from "zod";
+
+import { snapshotDonation } from "@/lib/audit-snapshots";
+import { createAuditLog } from "@/lib/audit-log";
+import { canManageBudgets } from "@/lib/domain";
+import prisma from "@/lib/prisma";
+import { getCurrentViewer } from "@/lib/session";
+
+function parseDateInput(value: string) {
+  const match = /^(\d{4})-(\d{2})-(\d{2})$/.exec(value);
+
+  if (!match) {
+    return null;
+  }
+
+  const [, year, month, day] = match;
+  const parsed = new Date(Date.UTC(Number(year), Number(month) - 1, Number(day), 12, 0, 0, 0));
+
+  return Number.isNaN(parsed.getTime()) ? null : parsed;
+}
+
+const donationSchema = z
+  .object({
+    title: z.string().trim().min(2).max(120),
+    description: z
+      .union([z.string().trim().max(1000), z.literal(""), z.null(), z.undefined()])
+      .transform((value) => (typeof value === "string" && value.length > 0 ? value : undefined)),
+    amount: z.coerce.number().positive(),
+    donatedAt: z.string().trim().transform((value) => parseDateInput(value) ?? "invalid"),
+    periodId: z.string().trim().min(1),
+    expenseId: z
+      .union([z.string().trim().min(1), z.literal(""), z.null(), z.undefined()])
+      .transform((value) => (typeof value === "string" && value.length > 0 ? value : null))
+  })
+  .superRefine((value, ctx) => {
+    if (value.donatedAt === "invalid") {
+      ctx.addIssue({
+        code: z.ZodIssueCode.custom,
+        message: "Bitte ein gültiges Spendendatum angeben.",
+        path: ["donatedAt"]
+      });
+    }
+  });
+
+export async function POST(request: Request) {
+  const viewer = await getCurrentViewer();
+
+  if (!viewer) {
+    return NextResponse.json({ error: "Nicht angemeldet." }, { status: 401 });
+  }
+
+  if (!canManageBudgets(viewer.role)) {
+    return NextResponse.json({ error: "Nur Vorstand allgemein, AG Orga oder AG Finanzen dürfen Spenden erfassen." }, { status: 403 });
+  }
+
+  const body = await request.json().catch(() => null);
+  const parsed = donationSchema.safeParse(body);
+
+  if (!parsed.success || !(parsed.data.donatedAt instanceof Date)) {
+    return NextResponse.json(
+      { error: parsed.success ? "Bitte Spendendaten korrekt ausfüllen." : parsed.error.issues[0]?.message ?? "Bitte Spendendaten korrekt ausfüllen." },
+      { status: 400 }
+    );
+  }
+
+  const period = await prisma.accountingPeriod.findUnique({
+    where: { id: parsed.data.periodId }
+  });
+
+  if (!period) {
+    return NextResponse.json({ error: "Zeitraum nicht gefunden." }, { status: 404 });
+  }
+
+  const expense = parsed.data.expenseId
+    ? await prisma.expense.findUnique({
+        where: { id: parsed.data.expenseId }
+      })
+    : null;
+
+  if (parsed.data.expenseId && (!expense || expense.periodId !== period.id)) {
+    return NextResponse.json({ error: "Die ausgewählte Ausgabe passt nicht zum Zeitraum." }, { status: 404 });
+  }
+
+  const donation = {
+    id: randomUUID(),
+    title: parsed.data.title,
+    description: parsed.data.description ?? null,
+    amount: parsed.data.amount,
+    donatedAt: parsed.data.donatedAt,
+    periodId: period.id,
+    expenseId: expense?.id ?? null,
+    creatorId: viewer.id,
+    createdAt: new Date()
+  };
+
+  await prisma.$executeRaw`
+    INSERT INTO donations (id, title, description, amount, donated_at, period_id, expense_id, creator_id, created_at, updated_at)
+    VALUES (${donation.id}, ${donation.title}, ${donation.description}, ${donation.amount}, ${donation.donatedAt},
+            ${donation.periodId}, ${donation.expenseId}, ${donation.creatorId}, ${donation.createdAt}, ${donation.createdAt})
+  `;
+
+  await createAuditLog(prisma, {
+    actorId: viewer.id,
+    action: "donation.create",
+    entityType: "donation",
+    entityId: donation.id,
+    entityLabel: donation.title,
+    summary: `Spende ${donation.title} wurde erfasst.`,
+    metadata: {
+      amount: donation.amount,
+      periodId: donation.periodId,
+      expenseId: donation.expenseId,
+      rollback: {
+        kind: "donation.create",
+        created: snapshotDonation(donation)
+      }
+    }
+  });
+
+  return NextResponse.json({ donation });
+}

src/app/api/expenses/route.ts

@@ -31,6 +31,7 @@ const expenseSchema = z
     amount: z.coerce.number().positive(),
     agId: z.string().trim().min(1),
     budgetId: z.string().trim().min(1),
+    cutoffPhase: z.enum(["PRE", "POST"]).default("PRE"),
     recurrence: z.enum(["NONE", "MONTHLY"]).default("NONE"),
     recurrenceStartAt: z
       .union([z.string().trim(), z.literal(""), z.null(), z.undefined()])
@@ -114,6 +115,7 @@ export async function POST(request: Request) {
       approvalStatus: needsManualApproval ? "PENDING" : "APPROVED"
     }
   });
+  await prisma.$executeRaw`UPDATE expenses SET cutoff_phase = ${parsed.data.cutoffPhase}::"CutoffPhase" WHERE id = ${expense.id}`;
 
   if (needsManualApproval) {
     await notifyApprovalRequest(
@@ -140,12 +142,13 @@ export async function POST(request: Request) {
       workingGroupId: parsed.data.agId,
       recurrence: parsed.data.recurrence,
       recurrenceStartAt: expense.recurrenceStartAt?.toISOString() ?? null,
+      cutoffPhase: parsed.data.cutoffPhase,
       approvalStatus: expense.approvalStatus,
       approvalThreshold,
       requiredApprovalTypes,
       rollback: {
         kind: "expense.create",
-        created: snapshotExpense(expense)
+        created: snapshotExpense({ ...expense, cutoffPhase: parsed.data.cutoffPhase })
       }
     }
   });

src/app/api/export/csv/route.ts

@@ -18,6 +18,8 @@ const CSV_HEADERS = [
   "periodStartsAt",
   "periodEndsAt",
   "periodIsCurrent",
+  "cutoffName",
+  "cutoffDate",
   "budgetId",
   "budgetName",
   "userId",
@@ -41,6 +43,9 @@ const CSV_HEADERS = [
   "approvalType",
   "recurrence",
   "recurrenceStartAt",
+  "cutoffPhase",
+  "donatedAt",
+  "expenseId",
   "invoiceDate",
   "proofUrl",
   "storedFileName",
@@ -194,6 +199,36 @@ export async function GET() {
     createdAt: appSettings.createdAt.toISOString()
   } as CsvRow);
 
+  const periodCutoffs = await prisma.$queryRaw<
+    { id: string; cutoff_name: string; cutoff_date: Date | null }[]
+  >`SELECT id, cutoff_name, cutoff_date FROM accounting_periods`;
+  const expenseCutoffs = await prisma.$queryRaw<
+    { id: string; cutoff_phase: "PRE" | "POST" }[]
+  >`SELECT id, cutoff_phase FROM expenses`;
+  const donationRows = await prisma.$queryRaw<
+    {
+      id: string;
+      title: string;
+      description: string | null;
+      amount: unknown;
+      donated_at: Date;
+      period_id: string;
+      expense_id: string | null;
+      creator_id: string;
+      creator_name: string;
+      creator_username: string;
+      created_at: Date;
+    }[]
+  >`
+    SELECT d.id, d.title, d.description, d.amount, d.donated_at, d.period_id, d.expense_id, d.creator_id,
+           u.name AS creator_name, u.username AS creator_username, d.created_at
+    FROM donations d
+    JOIN users u ON u.id = d.creator_id
+    ORDER BY d.donated_at ASC
+  `;
+  const periodCutoffById = new Map(periodCutoffs.map((period) => [period.id, period]));
+  const expenseCutoffById = new Map(expenseCutoffs.map((expense) => [expense.id, expense.cutoff_phase]));
+
   for (const user of users) {
     rows.push({
       recordType: "user",
@@ -249,6 +284,7 @@ export async function GET() {
   }
 
   for (const period of accountingPeriods) {
+    const cutoff = periodCutoffById.get(period.id);
     rows.push({
       recordType: "period",
       id: period.id,
@@ -261,6 +297,8 @@ export async function GET() {
       periodStartsAt: period.startsAt.toISOString(),
       periodEndsAt: period.endsAt.toISOString(),
       periodIsCurrent: period.isCurrent ? "true" : "false",
+      cutoffName: cutoff?.cutoff_name ?? "Open Air",
+      cutoffDate: cutoff?.cutoff_date?.toISOString() ?? "",
       budgetId: "",
       budgetName: "",
       userId: "",
@@ -442,6 +480,7 @@ export async function GET() {
           approvalType: "",
           recurrence: expense.recurrence,
           recurrenceStartAt: expense.recurrenceStartAt?.toISOString() ?? "",
+          cutoffPhase: expenseCutoffById.get(expense.id) ?? "PRE",
           invoiceDate: "",
           proofUrl: "",
           storedFileName: "",
@@ -584,6 +623,27 @@ export async function GET() {
     }
   }
 
+  for (const donation of donationRows) {
+    rows.push({
+      recordType: "donation",
+      id: donation.id,
+      parentId: donation.expense_id ?? donation.period_id,
+      parentType: donation.expense_id ? "expense" : "period",
+      periodId: donation.period_id,
+      userId: donation.creator_id,
+      userName: donation.creator_name,
+      username: donation.creator_username,
+      title: donation.title,
+      description: donation.description ?? "",
+      amount: Number(donation.amount).toFixed(2),
+      donatedAt: donation.donated_at.toISOString(),
+      expenseId: donation.expense_id ?? "",
+      createdAt: donation.created_at.toISOString(),
+      creatorName: donation.creator_name,
+      creatorUsername: donation.creator_username
+    });
+  }
+
   for (const auditLog of auditLogs) {
     rows.push({
       recordType: "auditLog",

src/app/api/periods/[id]/route.ts

@@ -16,7 +16,11 @@ type Context = {
 const periodSchema = z.object({
   name: z.string().trim().min(2).max(80),
   startsAt: z.coerce.date(),
-  endsAt: z.coerce.date()
+  endsAt: z.coerce.date(),
+  cutoffName: z.string().trim().min(2).max(80).optional(),
+  cutoffDate: z
+    .union([z.coerce.date(), z.literal(""), z.null(), z.undefined()])
+    .transform((value) => (value instanceof Date ? value : null))
 });
 
 export async function PATCH(request: Request, { params }: Context) {
@@ -76,6 +80,16 @@ export async function PATCH(request: Request, { params }: Context) {
       endsAt: parsed.data.endsAt
     }
   });
+  await prisma.$executeRaw`
+    UPDATE accounting_periods
+    SET cutoff_name = ${parsed.data.cutoffName ?? "Open Air"},
+        cutoff_date = ${parsed.data.cutoffDate}
+    WHERE id = ${id}
+  `;
+  const cutoffRows = await prisma.$queryRaw<
+    { cutoff_name: string; cutoff_date: Date | null }[]
+  >`SELECT cutoff_name, cutoff_date FROM accounting_periods WHERE id = ${id}`;
+  const cutoff = cutoffRows[0] ?? { cutoff_name: "Open Air", cutoff_date: null };
 
   await createAuditLog(prisma, {
     actorId: viewer.id,
@@ -90,10 +104,16 @@ export async function PATCH(request: Request, { params }: Context) {
     metadata: {
       startsAt: updatedPeriod.startsAt.toISOString(),
       endsAt: updatedPeriod.endsAt.toISOString(),
+      cutoffName: cutoff.cutoff_name,
+      cutoffDate: cutoff.cutoff_date?.toISOString() ?? null,
       rollback: {
         kind: "period.update",
         previous: snapshotPeriod(period),
-        next: snapshotPeriod(updatedPeriod)
+        next: snapshotPeriod({
+          ...updatedPeriod,
+          cutoffName: cutoff.cutoff_name,
+          cutoffDate: cutoff.cutoff_date
+        })
       }
     }
   });

src/app/api/users/[id]/route.ts

@@ -78,10 +78,6 @@ export async function PATCH(request: Request, { params }: Context) {
     ? parsed.data.workingGroupId
     : null;
 
-  if (parsed.data.role === "MEMBER" && !workingGroupId) {
-    return NextResponse.json({ error: "AG-Mitglieder brauchen eine AG-Zuordnung." }, { status: 400 });
-  }
-
   if (workingGroupId) {
     const workingGroup = await prisma.workingGroup.findUnique({
       where: { id: workingGroupId }

src/app/api/users/route.ts

@@ -72,10 +72,6 @@ export async function POST(request: Request) {
     null
   );
 
-  if (parsed.data.role === "MEMBER" && !workingGroupId) {
-    return NextResponse.json({ error: "AG-Mitglieder brauchen eine AG-Zuordnung." }, { status: 400 });
-  }
-
   if (workingGroupId) {
     const workingGroup = await prisma.workingGroup.findUnique({
       where: { id: workingGroupId }

src/app/page.tsx

@@ -7,6 +7,7 @@ import { getRollbackMetadata } from "@/lib/audit-log";
 import type {
   DashboardAccountingPeriod,
   DashboardAuditLog,
+  DashboardDonation,
   DashboardManagedUser,
   DashboardSettings,
   DashboardViewer,
@@ -141,6 +142,45 @@ export default async function DashboardPage() {
       })
     : [];
 
+  const periodCutoffs = await prisma.$queryRaw<
+    { id: string; cutoff_name: string; cutoff_date: Date | null }[]
+  >`SELECT id, cutoff_name, cutoff_date FROM accounting_periods`;
+  const expenseCutoffs = await prisma.$queryRaw<
+    { id: string; cutoff_phase: "PRE" | "POST" }[]
+  >`SELECT id, cutoff_phase FROM expenses WHERE period_id = ${currentPeriod.id}`;
+  const donationRows = await prisma.$queryRaw<
+    {
+      id: string;
+      title: string;
+      description: string | null;
+      amount: unknown;
+      donated_at: Date;
+      period_id: string;
+      expense_id: string | null;
+      created_at: Date;
+      creator_id: string;
+      creator_name: string;
+    }[]
+  >`
+    SELECT d.id, d.title, d.description, d.amount, d.donated_at, d.period_id, d.expense_id, d.created_at,
+           u.id AS creator_id, u.username AS creator_name
+    FROM donations d
+    JOIN users u ON u.id = d.creator_id
+    WHERE d.period_id = ${currentPeriod.id}
+    ORDER BY d.donated_at DESC
+  `;
+  const periodCutoffById = new Map(periodCutoffs.map((period) => [period.id, period]));
+  const expenseCutoffById = new Map(expenseCutoffs.map((expense) => [expense.id, expense.cutoff_phase]));
+  const donationsByExpenseId = new Map<string, number>();
+  for (const donation of donationRows) {
+    if (donation.expense_id) {
+      donationsByExpenseId.set(
+        donation.expense_id,
+        (donationsByExpenseId.get(donation.expense_id) ?? 0) + Number(donation.amount)
+      );
+    }
+  }
+
   const serializedViewer: DashboardViewer = {
     id: viewer.id,
     name: viewer.username,
@@ -197,6 +237,13 @@ export default async function DashboardPage() {
           approvalStatus: expense.approvalStatus,
           recurrence: expense.recurrence,
           recurrenceStartAt,
+          cutoffPhase: expenseCutoffById.get(expense.id) ?? "PRE",
+          donationAmount: donationsByExpenseId.get(expense.id) ?? 0,
+          netPeriodAmount: Math.max(
+            0,
+            getExpensePeriodAmount(amount, expense.recurrence, occurrences.length) -
+              (donationsByExpenseId.get(expense.id) ?? 0)
+          ),
           paidAt: expense.paidAt?.toISOString() ?? null,
           documentedAt: expense.documentedAt?.toISOString() ?? null,
           documents: expense.documents.map((document) => ({
@@ -249,7 +296,24 @@ export default async function DashboardPage() {
     name: period.name,
     startsAt: period.startsAt.toISOString(),
     endsAt: period.endsAt.toISOString(),
-    isCurrent: period.isCurrent
+    isCurrent: period.isCurrent,
+    cutoffName: periodCutoffById.get(period.id)?.cutoff_name ?? "Open Air",
+    cutoffDate: periodCutoffById.get(period.id)?.cutoff_date?.toISOString() ?? null
+  }));
+
+  const serializedDonations: DashboardDonation[] = donationRows.map((donation) => ({
+    id: donation.id,
+    title: donation.title,
+    description: donation.description,
+    amount: Number(donation.amount),
+    donatedAt: donation.donated_at.toISOString(),
+    periodId: donation.period_id,
+    expenseId: donation.expense_id,
+    createdAt: donation.created_at.toISOString(),
+    creator: {
+      id: donation.creator_id,
+      name: donation.creator_name
+    }
   }));
 
   const serializedSettings: DashboardSettings = serializeAppSettings(appSettings);
@@ -282,6 +346,7 @@ export default async function DashboardPage() {
       accountingPeriods={serializedPeriods}
       currentPeriodId={currentPeriod.id}
       settings={serializedSettings}
+      donations={serializedDonations}
     />
   );
 }

src/components/dashboard/budget-column.tsx

@@ -127,15 +127,15 @@ function StatusChips({ expense }: { expense: DashboardExpense }) {
 }
 
 function getApprovedSpend(expenses: DashboardExpense[]) {
-  return expenses.reduce((sum, expense) => sum + (expense.approvalStatus === "APPROVED" ? expense.periodAmount : 0), 0);
+  return expenses.reduce((sum, expense) => sum + (expense.approvalStatus === "APPROVED" ? expense.netPeriodAmount : 0), 0);
 }
 
 function getPendingSpend(expenses: DashboardExpense[]) {
-  return expenses.reduce((sum, expense) => sum + (expense.approvalStatus === "PENDING" ? expense.periodAmount : 0), 0);
+  return expenses.reduce((sum, expense) => sum + (expense.approvalStatus === "PENDING" ? expense.netPeriodAmount : 0), 0);
 }
 
 function getPaidSpend(expenses: DashboardExpense[]) {
-  return expenses.reduce((sum, expense) => sum + (expense.paidAt ? expense.periodAmount : 0), 0);
+  return expenses.reduce((sum, expense) => sum + (expense.paidAt ? expense.netPeriodAmount : 0), 0);
 }
 
 export function BudgetColumn({
@@ -166,11 +166,11 @@ export function BudgetColumn({
   const [proofFileDrafts, setProofFileDrafts] = useState<Record<string, { file: File; invoiceDate: string }[]>>({});
   const [expandedRecurringExpenses, setExpandedRecurringExpenses] = useState<Record<string, boolean>>({});
 
-  const budgetCardWidth = 352;
-  const desktopBudgetGap = 16;
+  const budgetCardWidth = 318;
+  const desktopBudgetGap = 14;
   const desktopBudgetListWidth =
     group.budgets.length * budgetCardWidth + Math.max(group.budgets.length - 1, 0) * desktopBudgetGap;
-  const groupCardWidth = Math.max(desktopBudgetListWidth + 64, 456);
+  const groupCardWidth = Math.max(desktopBudgetListWidth + 58, 410);
   const canEditBudgets = canManageBudgets(viewer.role);
 
   useEffect(() => {
@@ -766,10 +766,15 @@ export function BudgetColumn({
                                     <Typography color="text.secondary" sx={{ overflowWrap: "break-word" }}>
                                       {isRecurringSeries
                                         ? expense.occurrenceCount > 0
-                                          ? `${formatCurrency(expense.periodAmount)} im Zeitraum (${expense.occurrenceCount} x ${formatCurrency(expense.amount)}) von ${expense.creator.name}`
+                                          ? `${formatCurrency(expense.netPeriodAmount)} netto im Zeitraum (${expense.occurrenceCount} x ${formatCurrency(expense.amount)}) von ${expense.creator.name}`
                                           : `Noch keine Monatsrate in diesem Zeitraum · ${formatCurrency(expense.amount)} pro Monat · von ${expense.creator.name}`
-                                        : `${formatCurrency(expense.amount)} von ${expense.creator.name}`}
+                                        : `${formatCurrency(expense.netPeriodAmount)} netto von ${expense.creator.name}`}
                                     </Typography>
+                                    {expense.donationAmount > 0 ? (
+                                      <Typography variant="body2" color="text.secondary">
+                                        {`Brutto: ${formatCurrency(expense.periodAmount)} · Spenden: ${formatCurrency(expense.donationAmount)}`}
+                                      </Typography>
+                                    ) : null}
                                   </Box>
                                   <StatusChips expense={expense} />
                                 </Stack>

src/components/dashboard/dashboard-shell.tsx

@@ -44,6 +44,7 @@ import { ColorPickerField } from "@/components/dashboard/color-picker-field";
 import type {
   DashboardAccountingPeriod,
   DashboardAuditLog,
+  DashboardDonation,
   DashboardManagedUser,
   DashboardSettings,
   DashboardViewer,
@@ -66,6 +67,7 @@ type DashboardShellProps = {
   accountingPeriods: DashboardAccountingPeriod[];
   currentPeriodId: string;
   settings: DashboardSettings;
+  donations: DashboardDonation[];
 };
 
 type ExpenseFormState = {
@@ -76,6 +78,7 @@ type ExpenseFormState = {
   budgetId: string;
   recurrence: "NONE" | "MONTHLY";
   recurrenceStartAt: string;
+  cutoffPhase: "PRE" | "POST";
 };
 
 type BudgetFormState = {
@@ -91,6 +94,15 @@ type BudgetReleaseFormState = {
   releasedAmount: string;
 };
 
+type DonationFormState = {
+  title: string;
+  description: string;
+  amount: string;
+  donatedAt: string;
+  target: "GENERAL" | "EXPENSE";
+  expenseId: string;
+};
+
 type WorkingGroupFormState = {
   name: string;
 };
@@ -120,6 +132,8 @@ type PeriodEditFormState = {
   name: string;
   startsAt: string;
   endsAt: string;
+  cutoffName: string;
+  cutoffDate: string;
 };
 
 type OrgaSettingsDraft = {
@@ -172,9 +186,10 @@ function sortManagedUsersList(users: DashboardManagedUser[]) {
 }
 
 
-type MobileSection = "overview" | "actions";
+type MobileSection = "overview" | "finance" | "actions";
 type MobileAction =
   | "expense"
+  | "donation"
   | "budgetRelease"
   | "workingGroup"
   | "budget"
@@ -184,7 +199,9 @@ type MobileAction =
   | "approvalThreshold"
   | "users"
   | "logs";
-type DesktopSection = "overview" | "budgetGroups" | "periods" | "users" | "logs";
+type FinanceViewMode = "monthly" | "yearly" | "cutoff";
+type FinancePresentation = "charts" | "table";
+type DesktopSection = "overview" | "finance" | "budgetGroups" | "periods" | "users" | "logs";
 const currencyFormatter = new Intl.NumberFormat("de-DE", {
   style: "currency",
   currency: "EUR"
@@ -234,14 +251,18 @@ function getPeriodEditDraft(period: DashboardAccountingPeriod | null | undefined
     return {
       name: "",
       startsAt: "",
-      endsAt: ""
+      endsAt: "",
+      cutoffName: "Open Air",
+      cutoffDate: ""
     };
   }
 
   return {
     name: period.name,
     startsAt: toDateInputValue(period.startsAt),
-    endsAt: toDateInputValue(period.endsAt)
+    endsAt: toDateInputValue(period.endsAt),
+    cutoffName: period.cutoffName || "Open Air",
+    cutoffDate: period.cutoffDate ? toDateInputValue(period.cutoffDate) : ""
   };
 }
 
@@ -295,7 +316,8 @@ export function DashboardShell({
   auditLogs,
   accountingPeriods,
   currentPeriodId,
-  settings
+  settings,
+  donations
 }: DashboardShellProps) {
   const theme = useTheme();
   const isDark = theme.palette.mode === "dark";
@@ -313,7 +335,8 @@ export function DashboardShell({
   const currentPeriod = accountingPeriods.find((period) => period.id === currentPeriodId) ?? accountingPeriods[0];
   const approvalThreshold = settings.approvalThreshold;
   const desktopSections = [
-    { value: "overview" as const, label: "\u00dcbersicht" },
+    { value: "overview" as const, label: "AG-\u00dcbersicht" },
+    { value: "finance" as const, label: "Finanz\u00fcbersicht" },
     ...(canManagePeriods ? [{ value: "budgetGroups" as const, label: "Budget / AGs" }] : []),
     ...(canManagePeriods ? [{ value: "periods" as const, label: "Zeitraum" }] : []),
     ...(canManageAccounts ? [{ value: "users" as const, label: "Nutzerverwaltung" }] : []),
@@ -321,6 +344,7 @@ export function DashboardShell({
   ];
   const mobileActions = [
     { value: "expense" as const, label: "Neue Ausgabe" },
+    ...(canManagePeriods ? [{ value: "donation" as const, label: "Spende erfassen" }] : []),
     ...(canManagePeriods ? [{ value: "budgetRelease" as const, label: "Bereits an AG übergeben" }] : []),
     ...(canManageBudgets(viewer.role)
       ? [
@@ -354,7 +378,16 @@ export function DashboardShell({
     agId: defaultEditableGroup?.id ?? "",
     budgetId: defaultBudget?.id ?? "",
     recurrence: "NONE",
-    recurrenceStartAt: toDateInputValue(currentPeriod?.startsAt ?? new Date().toISOString())
+    recurrenceStartAt: toDateInputValue(currentPeriod?.startsAt ?? new Date().toISOString()),
+    cutoffPhase: "PRE"
+  });
+  const [donationForm, setDonationForm] = useState<DonationFormState>({
+    title: "",
+    description: "",
+    amount: "",
+    donatedAt: toDateInputValue(new Date().toISOString()),
+    target: "GENERAL",
+    expenseId: ""
   });
   const [budgetForm, setBudgetForm] = useState<BudgetFormState>({
     workingGroupId: visibleGroups[0]?.id ?? "",
@@ -374,13 +407,15 @@ export function DashboardShell({
     username: "",
     password: "",
     role: "MEMBER",
-    workingGroupId: visibleGroups[0]?.id ?? ""
+    workingGroupId: ""
   });
   const [message, setMessage] = useState<DashboardMessage | null>(null);
   const [busy, setBusy] = useState(false);
   const [mobileSection, setMobileSection] = useState<MobileSection>("overview");
   const [selectedMobileAction, setSelectedMobileAction] = useState<MobileAction>("expense");
   const [desktopSection, setDesktopSection] = useState<DesktopSection>("overview");
+  const [financeViewMode, setFinanceViewMode] = useState<FinanceViewMode>("monthly");
+  const [financePresentation, setFinancePresentation] = useState<FinancePresentation>("charts");
   const [selectedCurrentPeriodId, setSelectedCurrentPeriodId] = useState(currentPeriodId);
   const [selectedMobileGroupId, setSelectedMobileGroupId] = useState(visibleGroups[0]?.id ?? "");
   const [focusedBudgetId, setFocusedBudgetId] = useState<string | null>(null);
@@ -576,7 +611,7 @@ export function DashboardShell({
     if (!groupStillExists) {
       setBudgetForm((current) => ({
         ...current,
-        workingGroupId: visibleGroups[0]?.id ?? ""
+        workingGroupId: ""
       }));
     }
   }, [budgetForm.workingGroupId, visibleGroups]);
@@ -667,12 +702,13 @@ export function DashboardShell({
   }, [defaultEditableGroup, editableExpenseGroups, expenseForm.agId, expenseForm.budgetId]);
 
   useEffect(() => {
-    const groupStillExists = visibleGroups.some((group) => group.id === userForm.workingGroupId);
+    const groupStillExists =
+      userForm.workingGroupId === "" || visibleGroups.some((group) => group.id === userForm.workingGroupId);
 
     if (!groupStillExists) {
       setUserForm((current) => ({
         ...current,
-        workingGroupId: visibleGroups[0]?.id ?? ""
+        workingGroupId: ""
       }));
     }
   }, [userForm.workingGroupId, visibleGroups]);
@@ -711,7 +747,7 @@ export function DashboardShell({
     null;
   const selectedBudgetReleasePaidAmount =
     selectedBudgetReleaseBudget?.expenses.reduce(
-      (sum, expense) => sum + (expense.paidAt ? expense.periodAmount : 0),
+      (sum, expense) => sum + (expense.paidAt ? expense.netPeriodAmount : 0),
       0
     ) ?? 0;
   const selectedPeriodForManagement =
@@ -720,7 +756,14 @@ export function DashboardShell({
     selectedPeriodForManagement !== null &&
     (periodEditForm.name.trim() !== selectedPeriodForManagement.name ||
       periodEditForm.startsAt !== toDateInputValue(selectedPeriodForManagement.startsAt) ||
-      periodEditForm.endsAt !== toDateInputValue(selectedPeriodForManagement.endsAt));
+      periodEditForm.endsAt !== toDateInputValue(selectedPeriodForManagement.endsAt) ||
+      periodEditForm.cutoffName.trim() !== selectedPeriodForManagement.cutoffName ||
+      periodEditForm.cutoffDate !== (selectedPeriodForManagement.cutoffDate ? toDateInputValue(selectedPeriodForManagement.cutoffDate) : ""));
+
+  const allExpenses = useMemo(
+    () => visibleGroups.flatMap((group) => group.budgets.flatMap((budget) => budget.expenses)),
+    [visibleGroups]
+  );
 
   function getManagedUserDraft(user: DashboardManagedUser): ManagedUserDraft {
     return userDrafts[user.id] ?? {
@@ -755,7 +798,7 @@ export function DashboardShell({
           (groupSum, budget) =>
             groupSum +
             budget.expenses.reduce(
-              (sum, expense) => sum + (expense.approvalStatus === "APPROVED" ? expense.periodAmount : 0),
+              (sum, expense) => sum + (expense.approvalStatus === "APPROVED" ? expense.netPeriodAmount : 0),
               0
             ),
           0
@@ -764,7 +807,7 @@ export function DashboardShell({
           (groupSum, budget) =>
             groupSum +
             budget.expenses.reduce(
-              (sum, expense) => sum + (expense.approvalStatus === "PENDING" ? expense.periodAmount : 0),
+              (sum, expense) => sum + (expense.approvalStatus === "PENDING" ? expense.netPeriodAmount : 0),
               0
             ),
           0
@@ -796,6 +839,23 @@ export function DashboardShell({
     );
   }, [visibleGroups]);
 
+  const generalDonationTotal = useMemo(
+    () => donations.reduce((sum, donation) => sum + (donation.expenseId ? 0 : donation.amount), 0),
+    [donations]
+  );
+  const assignedDonationTotal = useMemo(
+    () => donations.reduce((sum, donation) => sum + (donation.expenseId ? donation.amount : 0), 0),
+    [donations]
+  );
+  const preCutoffExpenses = useMemo(
+    () => allExpenses.reduce((sum, expense) => sum + (expense.cutoffPhase === "PRE" ? expense.netPeriodAmount : 0), 0),
+    [allExpenses]
+  );
+  const paidTotal = useMemo(
+    () => allExpenses.reduce((sum, expense) => sum + (expense.paidAt ? expense.netPeriodAmount : 0), 0),
+    [allExpenses]
+  );
+
   async function runAction<T>(
     task: () => Promise<T>,
     successMessage: string | ((result: T) => string)
@@ -852,7 +912,8 @@ export function DashboardShell({
             agId: expenseForm.agId,
             budgetId: expenseForm.budgetId,
             recurrence: expenseForm.recurrence,
-            recurrenceStartAt: expenseForm.recurrence === "MONTHLY" ? expenseForm.recurrenceStartAt : ""
+            recurrenceStartAt: expenseForm.recurrence === "MONTHLY" ? expenseForm.recurrenceStartAt : "",
+            cutoffPhase: expenseForm.cutoffPhase
           })
         })
       );
@@ -867,7 +928,8 @@ export function DashboardShell({
         agId: resetGroup,
         budgetId: resetBudget,
         recurrence: "NONE",
-        recurrenceStartAt: toDateInputValue(currentPeriod?.startsAt ?? new Date().toISOString())
+        recurrenceStartAt: toDateInputValue(currentPeriod?.startsAt ?? new Date().toISOString()),
+        cutoffPhase: "PRE"
       });
     }, "Ausgabe wurde gespeichert.");
   }
@@ -1054,6 +1116,48 @@ export function DashboardShell({
     }, `Zus\u00e4tzliche Mittel\u00fcbergabe f\u00fcr ${selectedBudgetReleaseBudget.name} wurde gespeichert.`);
   }
 
+  async function handleCreateDonation(event: FormEvent<HTMLFormElement>) {
+    event.preventDefault();
+
+    if (!currentPeriod) {
+      setMessage({ type: "error", text: "Bitte zuerst einen aktuellen Zeitraum auswählen." });
+      return;
+    }
+
+    if (donationForm.target === "EXPENSE" && !donationForm.expenseId) {
+      setMessage({ type: "error", text: "Bitte die Ausgabe auswählen, der die Spende zugeordnet werden soll." });
+      return;
+    }
+
+    await runAction(async () => {
+      await parseResponse(
+        await fetch("/api/donations", {
+          method: "POST",
+          headers: {
+            "Content-Type": "application/json"
+          },
+          body: JSON.stringify({
+            title: donationForm.title,
+            description: donationForm.description,
+            amount: donationForm.amount,
+            donatedAt: donationForm.donatedAt,
+            periodId: currentPeriod.id,
+            expenseId: donationForm.target === "EXPENSE" ? donationForm.expenseId : ""
+          })
+        })
+      );
+
+      setDonationForm({
+        title: "",
+        description: "",
+        amount: "",
+        donatedAt: toDateInputValue(new Date().toISOString()),
+        target: "GENERAL",
+        expenseId: ""
+      });
+    }, "Spende wurde erfasst.");
+  }
+
   async function handleDeleteBudget(budgetId: string) {
     await runAction(async () => {
       await parseResponse(
@@ -1207,7 +1311,7 @@ export function DashboardShell({
           username: "",
           password: "",
           role: "MEMBER",
-          workingGroupId: visibleGroups[0]?.id ?? ""
+          workingGroupId: ""
         });
 
         return {
@@ -1692,6 +1796,44 @@ export function DashboardShell({
         </Stack>
       </Box>
 
+      <Box component="form" onSubmit={handleSavePeriod} sx={nestedPanelSx}>
+        <Stack spacing={1.4}>
+          <Typography variant="subtitle1" sx={{ fontWeight: 700 }}>
+            Stichtage
+          </Typography>
+          <Typography variant="body2" color="text.secondary">
+            Dieser Stichtag trennt Ausgaben in Pre/Post und wird in der Finanzübersicht ausgewertet.
+          </Typography>
+          <Stack direction={{ xs: "column", sm: "row" }} gap={1.2}>
+            <TextField
+              label="Stichtag-Name"
+              value={periodEditForm.cutoffName}
+              onChange={(event) => setPeriodEditForm((current) => ({ ...current, cutoffName: event.target.value }))}
+              required
+              fullWidth
+              disabled={!selectedPeriodForManagement}
+            />
+            <TextField
+              label="Datum"
+              type="date"
+              value={periodEditForm.cutoffDate}
+              onChange={(event) => setPeriodEditForm((current) => ({ ...current, cutoffDate: event.target.value }))}
+              InputLabelProps={{ shrink: true }}
+              fullWidth
+              disabled={!selectedPeriodForManagement}
+            />
+          </Stack>
+          <Button
+            type="submit"
+            variant="outlined"
+            startIcon={<EditRoundedIcon />}
+            disabled={busy || !selectedPeriodForManagement || !periodEditDirty}
+          >
+            Stichtag speichern
+          </Button>
+        </Stack>
+      </Box>
+
       <Box component="form" onSubmit={handleCreatePeriod} sx={nestedPanelSx}>
         <Stack spacing={1.4}>
           <Typography variant="subtitle1" sx={{ fontWeight: 700 }}>
@@ -1798,6 +1940,12 @@ export function DashboardShell({
               </Typography>
             </Box>
 
+            {viewer.role === "MEMBER" && !viewer.workingGroupId ? (
+              <Alert severity="info">
+                Du bist noch keiner AG zugeordnet. Du kannst dich anmelden, aber Ausgaben erst erfassen, wenn dir eine AG zugewiesen wurde.
+              </Alert>
+            ) : null}
+
             <Box component="form" onSubmit={handleCreateExpense}>
               <Stack spacing={2}>
                 <TextField
@@ -1855,6 +2003,22 @@ export function DashboardShell({
                     helperText={"Ab diesem Datum werden Monatsraten innerhalb des aktuellen Zeitraums automatisch berechnet."}
                   />
                 ) : null}
+                <TextField
+                  select
+                  label={`Stichtag-Zuordnung (${currentPeriod?.cutoffName ?? "Open Air"})`}
+                  value={expenseForm.cutoffPhase}
+                  onChange={(event) =>
+                    setExpenseForm((current) => ({
+                      ...current,
+                      cutoffPhase: event.target.value as ExpenseFormState["cutoffPhase"]
+                    }))
+                  }
+                  required
+                  fullWidth
+                >
+                  <MenuItem value="PRE">{`Pre ${currentPeriod?.cutoffName ?? "Open Air"}`}</MenuItem>
+                  <MenuItem value="POST">{`Post ${currentPeriod?.cutoffName ?? "Open Air"}`}</MenuItem>
+                </TextField>
                 <TextField
                   select
                   label="Arbeitsgruppe"
@@ -2002,6 +2166,96 @@ export function DashboardShell({
         </Card>
       ) : null}
 
+      {canManagePeriods && (isCompactLayout ? selectedMobileAction === "donation" : desktopSection === "overview") ? (
+        <Card sx={islandCardSx}>
+          <CardContent sx={{ p: 3 }}>
+            <Stack spacing={2.5}>
+              <Box>
+                <Typography variant="h3" sx={{ fontSize: "1.35rem" }}>
+                  Spende erfassen
+                </Typography>
+                <Typography variant="body2" color="text.secondary" sx={{ fontSize: "0.9rem" }}>
+                  Allgemeine Spenden zählen global, zugeordnete Spenden entlasten direkt eine Ausgabe.
+                </Typography>
+              </Box>
+              <Box component="form" onSubmit={handleCreateDonation}>
+                <Stack spacing={2}>
+                  <TextField
+                    label="Titel"
+                    value={donationForm.title}
+                    onChange={(event) => setDonationForm((current) => ({ ...current, title: event.target.value }))}
+                    required
+                    fullWidth
+                  />
+                  <TextField
+                    label="Beschreibung"
+                    value={donationForm.description}
+                    onChange={(event) => setDonationForm((current) => ({ ...current, description: event.target.value }))}
+                    fullWidth
+                    multiline
+                    minRows={2}
+                  />
+                  <TextField
+                    label="Betrag in EUR"
+                    type="number"
+                    inputProps={{ min: 0.01, step: 0.01 }}
+                    value={donationForm.amount}
+                    onChange={(event) => setDonationForm((current) => ({ ...current, amount: event.target.value }))}
+                    required
+                    fullWidth
+                  />
+                  <TextField
+                    label="Spendendatum"
+                    type="date"
+                    value={donationForm.donatedAt}
+                    onChange={(event) => setDonationForm((current) => ({ ...current, donatedAt: event.target.value }))}
+                    InputLabelProps={{ shrink: true }}
+                    required
+                    fullWidth
+                  />
+                  <TextField
+                    select
+                    label="Zuordnung"
+                    value={donationForm.target}
+                    onChange={(event) =>
+                      setDonationForm((current) => ({
+                        ...current,
+                        target: event.target.value as DonationFormState["target"],
+                        expenseId: ""
+                      }))
+                    }
+                    fullWidth
+                  >
+                    <MenuItem value="GENERAL">Allgemein</MenuItem>
+                    <MenuItem value="EXPENSE">Ausgabe zugeordnet</MenuItem>
+                  </TextField>
+                  {donationForm.target === "EXPENSE" ? (
+                    <TextField
+                      select
+                      label="Ausgabe"
+                      value={donationForm.expenseId}
+                      onChange={(event) => setDonationForm((current) => ({ ...current, expenseId: event.target.value }))}
+                      required
+                      fullWidth
+                      disabled={allExpenses.length === 0}
+                    >
+                      {allExpenses.map((expense) => (
+                        <MenuItem key={expense.id} value={expense.id}>
+                          {expense.title} · {currencyFormatter.format(expense.netPeriodAmount)}
+                        </MenuItem>
+                      ))}
+                    </TextField>
+                  ) : null}
+                  <Button type="submit" variant="outlined" disabled={busy}>
+                    Spende speichern
+                  </Button>
+                </Stack>
+              </Box>
+            </Stack>
+          </CardContent>
+        </Card>
+      ) : null}
+
       {canManageBudgets(viewer.role) && (isCompactLayout ? selectedMobileAction === "workingGroup" : desktopSection === "budgetGroups") ? (
         <Card sx={islandCardSx}>
           <CardContent sx={{ p: 3 }}>
@@ -2249,16 +2503,15 @@ export function DashboardShell({
                       }
                       fullWidth
                       disabled={visibleGroups.length === 0}
-                      required={userForm.role === "MEMBER"}
-                      helperText={
-                        visibleGroups.length === 0
-                          ? "Lege zuerst eine AG an."
-                          : userForm.role === "MEMBER"
-                            ? "AG-Mitglieder brauchen eine feste AG-Zuordnung."
-                            : "Optional: Verwaltungsrollen können einer AG zugeordnet werden."
-                      }
-                    >
-                      {userForm.role !== "MEMBER" ? <MenuItem value="">Ohne AG</MenuItem> : null}
+	                      helperText={
+	                        visibleGroups.length === 0
+	                          ? "Lege zuerst eine AG an."
+	                          : userForm.role === "MEMBER"
+	                            ? "Optional: AG-lose Mitglieder können sich einloggen, aber noch keine Ausgaben erfassen."
+	                            : "Optional: Verwaltungsrollen können einer AG zugeordnet werden."
+	                      }
+	                    >
+	                      <MenuItem value="">Ohne AG</MenuItem>
                       {visibleGroups.map((group) => (
                         <MenuItem key={group.id} value={group.id}>
                           {group.name}
@@ -2453,16 +2706,15 @@ export function DashboardShell({
                                 onChange={(event) => updateManagedUserDraft(user, { workingGroupId: event.target.value })}
                                 fullWidth
                                 disabled={visibleGroups.length === 0}
-                                required={draft.role === "MEMBER"}
-                                helperText={
-                                  visibleGroups.length === 0
-                                    ? "Lege zuerst eine AG an."
-                                    : draft.role === "MEMBER"
-                                      ? "AG-Mitglieder brauchen eine feste AG-Zuordnung."
-                                      : "Optional: Verwaltungsrollen können einer AG zugeordnet werden."
-                                }
-                              >
-                                {draft.role !== "MEMBER" ? <MenuItem value="">Ohne AG</MenuItem> : null}
+	                                helperText={
+	                                  visibleGroups.length === 0
+	                                    ? "Lege zuerst eine AG an."
+	                                    : draft.role === "MEMBER"
+	                                      ? "Optional: AG-lose Mitglieder können sich einloggen, aber noch keine Ausgaben erfassen."
+	                                      : "Optional: Verwaltungsrollen können einer AG zugeordnet werden."
+	                                }
+	                              >
+	                                <MenuItem value="">Ohne AG</MenuItem>
                                 {visibleGroups.map((group) => (
                                   <MenuItem key={group.id} value={group.id}>
                                     {group.name}
@@ -2780,6 +3032,167 @@ export function DashboardShell({
     </Stack>
   );
 
+  const financeRows = (() => {
+    if (financeViewMode === "monthly") {
+      const rows = new Map<string, { label: string; planned: number; approved: number; paid: number; donations: number }>();
+      for (const expense of allExpenses) {
+        const date = new Date(expense.createdAt);
+        const key = `${date.getUTCFullYear()}-${String(date.getUTCMonth() + 1).padStart(2, "0")}`;
+        const row = rows.get(key) ?? {
+          label: new Intl.DateTimeFormat("de-DE", { month: "long", year: "numeric" }).format(date),
+          planned: 0,
+          approved: 0,
+          paid: 0,
+          donations: 0
+        };
+        if (expense.approvalStatus === "PENDING") row.planned += expense.netPeriodAmount;
+        if (expense.approvalStatus === "APPROVED") row.approved += expense.netPeriodAmount;
+        if (expense.paidAt) row.paid += expense.netPeriodAmount;
+        rows.set(key, row);
+      }
+      for (const donation of donations) {
+        const date = new Date(donation.donatedAt);
+        const key = `${date.getUTCFullYear()}-${String(date.getUTCMonth() + 1).padStart(2, "0")}`;
+        const row = rows.get(key) ?? {
+          label: new Intl.DateTimeFormat("de-DE", { month: "long", year: "numeric" }).format(date),
+          planned: 0,
+          approved: 0,
+          paid: 0,
+          donations: 0
+        };
+        row.donations += donation.amount;
+        rows.set(key, row);
+      }
+      return [...rows.entries()].sort(([left], [right]) => left.localeCompare(right)).map(([, row]) => row);
+    }
+
+    if (financeViewMode === "cutoff") {
+      const pre = allExpenses.filter((expense) => expense.cutoffPhase === "PRE");
+      const post = allExpenses.filter((expense) => expense.cutoffPhase === "POST");
+      return [
+        {
+          label: `Pre ${currentPeriod?.cutoffName ?? "Open Air"}`,
+          planned: pre.reduce((sum, expense) => sum + (expense.approvalStatus === "PENDING" ? expense.netPeriodAmount : 0), 0),
+          approved: pre.reduce((sum, expense) => sum + (expense.approvalStatus === "APPROVED" ? expense.netPeriodAmount : 0), 0),
+          paid: pre.reduce((sum, expense) => sum + (expense.paidAt ? expense.netPeriodAmount : 0), 0),
+          donations: assignedDonationTotal
+        },
+        {
+          label: `Post ${currentPeriod?.cutoffName ?? "Open Air"}`,
+          planned: post.reduce((sum, expense) => sum + (expense.approvalStatus === "PENDING" ? expense.netPeriodAmount : 0), 0),
+          approved: post.reduce((sum, expense) => sum + (expense.approvalStatus === "APPROVED" ? expense.netPeriodAmount : 0), 0),
+          paid: post.reduce((sum, expense) => sum + (expense.paidAt ? expense.netPeriodAmount : 0), 0),
+          donations: 0
+        },
+        {
+          label: "Allgemeine Spenden",
+          planned: 0,
+          approved: 0,
+          paid: 0,
+          donations: generalDonationTotal
+        }
+      ];
+    }
+
+    return [
+      {
+        label: currentPeriod?.name ?? "Jahresübersicht",
+        planned: totals.pending,
+        approved: totals.approved,
+        paid: paidTotal,
+        donations: generalDonationTotal + assignedDonationTotal
+      }
+    ];
+  })();
+
+  const financeOverviewContent = (
+    <Stack spacing={2.5}>
+      <Card sx={islandCardSx}>
+        <CardContent sx={{ p: 3 }}>
+          <Stack spacing={2}>
+            <Stack direction={{ xs: "column", md: "row" }} gap={1.2}>
+              <TextField
+                select
+                label="Ansicht auswählen"
+                value={financeViewMode}
+                onChange={(event) => setFinanceViewMode(event.target.value as FinanceViewMode)}
+                fullWidth
+              >
+                <MenuItem value="monthly">Monatsübersichten</MenuItem>
+                <MenuItem value="yearly">Jahresübersicht</MenuItem>
+                <MenuItem value="cutoff">Jahresübersicht Pre/Post</MenuItem>
+              </TextField>
+              <TextField
+                select
+                label="Darstellung"
+                value={financePresentation}
+                onChange={(event) => setFinancePresentation(event.target.value as FinancePresentation)}
+                fullWidth
+              >
+                <MenuItem value="charts">Grafisch</MenuItem>
+                <MenuItem value="table">Tabellarisch</MenuItem>
+              </TextField>
+            </Stack>
+            <Stack direction="row" gap={1} useFlexGap flexWrap="wrap">
+              <Chip label={`Budget: ${currencyFormatter.format(totals.budget)}`} />
+              <Chip label={`Bezahlt netto: ${currencyFormatter.format(paidTotal)}`} color="info" />
+              <Chip label={`Spenden: ${currencyFormatter.format(generalDonationTotal + assignedDonationTotal)}`} color="success" />
+              <Chip label={`Netto-Rest: ${currencyFormatter.format(totals.budget - totals.approved - totals.pending + generalDonationTotal)}`} />
+            </Stack>
+          </Stack>
+        </CardContent>
+      </Card>
+      <Box
+        sx={{
+          display: "grid",
+          gridTemplateColumns: { xs: "1fr", lg: financePresentation === "charts" ? "repeat(3, minmax(0, 1fr))" : "1fr" },
+          gap: 2
+        }}
+      >
+        {financeRows.map((row) => {
+          const maxValue = Math.max(row.planned, row.approved, row.paid, row.donations, 1);
+          return (
+            <Card key={row.label} sx={islandCardSx}>
+              <CardContent sx={{ p: 2.5 }}>
+                <Stack spacing={1.4}>
+                  <Typography variant="h3" sx={{ fontSize: "1.15rem" }}>
+                    {row.label}
+                  </Typography>
+                  {(["planned", "approved", "paid", "donations"] as const).map((key) => {
+                    const label =
+                      key === "planned" ? "Geplant" : key === "approved" ? "Freigegeben" : key === "paid" ? "Bezahlt" : "Spenden";
+                    const value = row[key];
+                    return (
+                      <Box key={key}>
+                        <Stack direction="row" justifyContent="space-between" gap={1}>
+                          <Typography variant="body2">{label}</Typography>
+                          <Typography variant="body2" sx={{ fontWeight: 700 }}>
+                            {currencyFormatter.format(value)}
+                          </Typography>
+                        </Stack>
+                        {financePresentation === "charts" ? (
+                          <Box sx={{ height: 8, borderRadius: 999, bgcolor: alpha(theme.palette.text.primary, 0.1), overflow: "hidden" }}>
+                            <Box
+                              sx={{
+                                width: `${Math.min((value / maxValue) * 100, 100)}%`,
+                                height: "100%",
+                                bgcolor: key === "donations" ? theme.palette.success.main : key === "paid" ? theme.palette.info.main : theme.palette.primary.main
+                              }}
+                            />
+                          </Box>
+                        ) : null}
+                      </Box>
+                    );
+                  })}
+                </Stack>
+              </CardContent>
+            </Card>
+          );
+        })}
+      </Box>
+    </Stack>
+  );
+
   const desktopSectionContent =
     desktopSection === "overview" ? (
       <Stack
@@ -2791,6 +3204,8 @@ export function DashboardShell({
         <Box sx={{ width: { xs: "100%", xl: 380 }, flexShrink: 0 }}>{actionCards}</Box>
         <Box sx={{ flex: "1 1 0%", minWidth: 0, maxWidth: "100%", overflowX: "hidden" }}>{overviewContent}</Box>
       </Stack>
+    ) : desktopSection === "finance" ? (
+      financeOverviewContent
     ) : desktopSection === "periods" ? (
       <Stack direction={{ xs: "column", xl: "row" }} gap={3} alignItems="flex-start">
         {canManagePeriods ? (
@@ -2902,6 +3317,10 @@ export function DashboardShell({
                     label={`Budgets sichtbar: ${currencyFormatter.format(totals.budget)}`}
                     sx={{ bgcolor: alpha("#FFFFFF", 0.12), color: "white" }}
                   />
+                  <Chip
+                    label={`Ausgaben bis ${currentPeriod?.cutoffName ?? "Open Air"}: ${currencyFormatter.format(preCutoffExpenses)}`}
+                    sx={{ bgcolor: alpha("#FFFFFF", 0.12), color: "white" }}
+                  />
                   <Chip
                     label={`Abos monatlich: ${currencyFormatter.format(totals.subscriptions)}`}
                     sx={{ bgcolor: alpha("#FFFFFF", 0.12), color: "white" }}
@@ -3002,11 +3421,12 @@ export function DashboardShell({
                   onChange={(_, nextValue: MobileSection) => setMobileSection(nextValue)}
                   variant="fullWidth"
                 >
-                  <Tab value="overview" label={"\u00dcbersicht"} />
+                  <Tab value="overview" label={"AG-\u00dcbersicht"} />
+                  <Tab value="finance" label={"Finanz\u00fcbersicht"} />
                   <Tab value="actions" label="Aktionen" />
                 </Tabs>
               </Card>
-              {mobileSection === "overview" ? overviewContent : actionCards}
+              {mobileSection === "overview" ? overviewContent : mobileSection === "finance" ? financeOverviewContent : actionCards}
             </Stack>
           ) : (
             <Box sx={{ width: "100%" }}>{desktopSectionContent}</Box>

src/lib/audit-snapshots.ts

@@ -8,13 +8,18 @@ export function snapshotWorkingGroup(workingGroup: Pick<WorkingGroup, "id" | "na
   };
 }
 
-export function snapshotPeriod(period: Pick<AccountingPeriod, "id" | "name" | "startsAt" | "endsAt" | "isCurrent" | "createdAt">) {
+export function snapshotPeriod(period: Pick<AccountingPeriod, "id" | "name" | "startsAt" | "endsAt" | "isCurrent" | "createdAt"> & {
+  cutoffName?: string;
+  cutoffDate?: Date | null;
+}) {
   return {
     id: period.id,
     name: period.name,
     startsAt: period.startsAt.toISOString(),
     endsAt: period.endsAt.toISOString(),
     isCurrent: period.isCurrent,
+    cutoffName: period.cutoffName,
+    cutoffDate: period.cutoffDate?.toISOString() ?? null,
     createdAt: period.createdAt.toISOString()
   };
 }
@@ -63,7 +68,9 @@ export function snapshotExpense(
     | "createdAt"
     | "paidAt"
     | "documentedAt"
-  >
+  > & {
+    cutoffPhase?: "PRE" | "POST";
+  }
 ) {
   return {
     id: expense.id,
@@ -77,12 +84,39 @@ export function snapshotExpense(
     approvalStatus: expense.approvalStatus,
     recurrence: expense.recurrence,
     recurrenceStartAt: expense.recurrenceStartAt?.toISOString() ?? null,
+    cutoffPhase: expense.cutoffPhase ?? "PRE",
     createdAt: expense.createdAt.toISOString(),
     paidAt: expense.paidAt?.toISOString() ?? null,
     documentedAt: expense.documentedAt?.toISOString() ?? null
   };
 }
 
+export function snapshotDonation(
+  donation: {
+    id: string;
+    title: string;
+    description: string | null;
+    amount: unknown;
+    donatedAt: Date;
+    periodId: string;
+    expenseId: string | null;
+    creatorId: string;
+    createdAt: Date;
+  }
+) {
+  return {
+    id: donation.id,
+    title: donation.title,
+    description: donation.description,
+    amount: Number(donation.amount),
+    donatedAt: donation.donatedAt.toISOString(),
+    periodId: donation.periodId,
+    expenseId: donation.expenseId,
+    creatorId: donation.creatorId,
+    createdAt: donation.createdAt.toISOString()
+  };
+}
+
 export function snapshotApproval(approval: Pick<Approval, "id" | "expenseId" | "userId" | "approvalType" | "timestamp">) {
   return {
     id: approval.id,

src/lib/dashboard-types.ts

@@ -3,6 +3,7 @@ import type {
   ApprovalStatusValue,
   ApprovalTypeValue,
   BudgetReleaseNotifyTargetValue,
+  CutoffPhaseValue,
   ExpenseRecurrenceValue
 } from "@/lib/domain";
 
@@ -12,6 +13,8 @@ export type DashboardAccountingPeriod = {
   startsAt: string;
   endsAt: string;
   isCurrent: boolean;
+  cutoffName: string;
+  cutoffDate: string | null;
 };
 
 export type DashboardViewer = {
@@ -68,6 +71,9 @@ export type DashboardExpense = {
   approvalStatus: ApprovalStatusValue;
   recurrence: ExpenseRecurrenceValue;
   recurrenceStartAt: string | null;
+  cutoffPhase: CutoffPhaseValue;
+  donationAmount: number;
+  netPeriodAmount: number;
   paidAt: string | null;
   documentedAt: string | null;
   documents: DashboardExpenseDocument[];
@@ -79,6 +85,21 @@ export type DashboardExpense = {
   approvals: DashboardApproval[];
 };
 
+export type DashboardDonation = {
+  id: string;
+  title: string;
+  description: string | null;
+  amount: number;
+  donatedAt: string;
+  periodId: string;
+  expenseId: string | null;
+  createdAt: string;
+  creator: {
+    id: string;
+    name: string;
+  };
+};
+
 export type DashboardSettings = {
   approvalThreshold: number;
   requiredApprovalTypes: ApprovalTypeValue[];

src/lib/domain.ts

@@ -18,6 +18,7 @@ export type AppRole = "BOARD" | "ORGA" | "FINANCE" | "MEMBER";
 export type ApprovalTypeValue = (typeof APPROVAL_FLOW)[number];
 export type ApprovalStatusValue = "PENDING" | "APPROVED";
 export type ExpenseRecurrenceValue = "NONE" | "MONTHLY";
+export type CutoffPhaseValue = "PRE" | "POST";
 export type BudgetReleaseNotifyTargetValue = "ALL_GROUP_USERS" | "GROUP_MEMBERS_ONLY";
 
 export function requiresManualApproval(amount: number, approvalThreshold = DEFAULT_APPROVAL_THRESHOLD) {
@@ -57,6 +58,10 @@ export function recurrenceLabel(recurrence: ExpenseRecurrenceValue) {
   }
 }
 
+export function cutoffPhaseLabel(phase: CutoffPhaseValue, cutoffName = "Open Air") {
+  return phase === "PRE" ? `Pre ${cutoffName}` : `Post ${cutoffName}`;
+}
+
 export function hasAdministrativeAccess(role: AppRole) {
   return role === "BOARD" || role === "ORGA" || role === "FINANCE";
 }