diff --git a/Admin/Install/Navigation.install.json b/Admin/Install/Navigation.install.json
index 7a69e4b..fd4a60e 100755
--- a/Admin/Install/Navigation.install.json
+++ b/Admin/Install/Navigation.install.json
@@ -60,7 +60,7 @@
             },
             {
                 "id": 1005104401,
-                "pid": "/sales/bill",
+                "pid": "/bill/payment",
                 "type": 3,
                 "subtype": 1,
                 "name": "PaymentTerms",
@@ -75,7 +75,7 @@
             },
             {
                 "id": 1005104501,
-                "pid": "/sales/bill",
+                "pid": "/bill/shipping",
                 "type": 3,
                 "subtype": 1,
                 "name": "ShippingTerms",
@@ -258,7 +258,7 @@
         "children": [
             {
                 "id": 1005109101,
-                "pid": "/",
+                "pid": "/private/purchase/recognition",
                 "type": 3,
                 "subtype": 1,
                 "name": "List",
@@ -274,7 +274,7 @@
             },
             {
                 "id": 1005109201,
-                "pid": "/",
+                "pid": "/private/purchase/recognition",
                 "type": 3,
                 "subtype": 1,
                 "name": "Upload",
@@ -306,7 +306,7 @@
         "children": [
             {
                 "id": 1005110101,
-                "pid": "/",
+                "pid": "/purchase/recognition",
                 "type": 3,
                 "subtype": 1,
                 "name": "List",
@@ -322,7 +322,7 @@
             },
             {
                 "id": 1005110201,
-                "pid": "/",
+                "pid": "/purchase/recognition",
                 "type": 3,
                 "subtype": 1,
                 "name": "Upload",
diff --git a/Controller/BackendController.php b/Controller/BackendController.php
index e27bc6a..6f2af92 100755
--- a/Controller/BackendController.php
+++ b/Controller/BackendController.php
@@ -68,7 +68,7 @@ final class BackendController extends Controller
         $view->setTemplate('/Modules/Billing/Theme/Backend/sales-bill-list');
         $view->data['nav'] = $this->app->moduleManager->get('Navigation')->createNavigationMid(1005104001, $request, $response);
 
-        $mapperQuery = BillMapper::getAll()
+        $view->data['bills'] = BillMapper::getAll()
             ->with('type')
             ->with('type/l11n')
             ->with('client')
@@ -78,17 +78,13 @@ final class BackendController extends Controller
             ->sort('id', OrderType::DESC)
             ->where('unit', $this->app->unitId)
             ->where('client', null, '!=')
-            ->limit(25);
-
-        if ($request->getData('ptype') === 'p') {
-            $mapperQuery->where('id', $request->getDataInt('offset') ?? 0, '<');
-        } elseif ($request->getData('ptype') === 'n') {
-            $mapperQuery->where('id', $request->getDataInt('offset') ?? 0, '>');
-        } else {
-            $mapperQuery->where('id', 0, '>');
-        }
-
-        $view->data['bills'] = $mapperQuery->execute();
+            ->limit(25)
+            ->paginate(
+                'id',
+                $request->getData('ptype'),
+                $request->getDataInt('offset')
+            )
+            ->execute();
 
         return $view;
     }
@@ -486,13 +482,15 @@ final class BackendController extends Controller
         $view->setTemplate('/Modules/Billing/Theme/Backend/purchase-bill-list');
         $view->data['nav'] = $this->app->moduleManager->get('Navigation')->createNavigationMid(1005105001, $request, $response);
 
-        if ($request->getData('ptype') === 'p') {
-            $view->data['bills'] = BillMapper::getAll()->where('id', $request->getDataInt('offset') ?? 0, '<')->where('unit', $this->app->unitId)->limit(25)->executeGetArray();
-        } elseif ($request->getData('ptype') === 'n') {
-            $view->data['bills'] = BillMapper::getAll()->where('id', $request->getDataInt('offset') ?? 0, '>')->where('unit', $this->app->unitId)->limit(25)->executeGetArray();
-        } else {
-            $view->data['bills'] = BillMapper::getAll()->where('id', 0, '>')->where('unit', $this->app->unitId)->limit(25)->executeGetArray();
-        }
+        $view->data['bills'] = BillMapper::getAll()
+            ->where('unit', $this->app->unitId)
+            ->limit(25)
+            ->paginate(
+                'id',
+                $request->getData('ptype'),
+                $request->getDataInt('offset')
+            )
+            ->executeGetArray();
 
         return $view;
     }
@@ -692,7 +690,7 @@ final class BackendController extends Controller
     {
         $view = new View($this->app->l11nManager, $request, $response);
         $view->setTemplate('/Modules/Billing/Theme/Backend/payment-view');
-        $view->data['nav'] = $this->app->moduleManager->get('Navigation')->createNavigationMid(1002901101, $request, $response);
+        $view->data['nav'] = $this->app->moduleManager->get('Navigation')->createNavigationMid(1005104001, $request, $response);
 
         $view->data['type'] = PaymentTermMapper::get()
             ->with('l11n')
@@ -754,7 +752,7 @@ final class BackendController extends Controller
     {
         $view = new View($this->app->l11nManager, $request, $response);
         $view->setTemplate('/Modules/Billing/Theme/Backend/shipping-view');
-        $view->data['nav'] = $this->app->moduleManager->get('Navigation')->createNavigationMid(1002901101, $request, $response);
+        $view->data['nav'] = $this->app->moduleManager->get('Navigation')->createNavigationMid(1005104001, $request, $response);
 
         $view->data['type'] = ShippingTermMapper::get()
             ->with('l11n')
diff --git a/Theme/Backend/bill-create.tpl.php b/Theme/Backend/bill-create.tpl.php
index 6c53b22..3c5e46e 100755
--- a/Theme/Backend/bill-create.tpl.php
+++ b/Theme/Backend/bill-create.tpl.php
@@ -354,7 +354,7 @@ echo $this->data['nav']->render(); ?>
                                         <button type="button" formaction="">
                                             <i class="g-icon">book</i>
                                         </button><input name="item_number" autocomplete="off" type="text" value="<?= $element->itemNumber; ?>"<?= $disabled; ?>></span>
-                                    <td><textarea name="item_description" autocomplete="off"<?= $disabled; ?>><?= $element->itemName; ?></textarea>
+                                    <td><textarea name="item_description" autocomplete="off"<?= $disabled; ?>><?= $this->printTextarea($element->itemName); ?></textarea>
                                     <td><input name="item_quantity" autocomplete="off" type="number" step="any" value="<?= $element->quantity->sub($element->discountQ)->getAmount($element->container->quantityDecimals); ?>"<?= $disabled; ?>>
                                     <td><input name="item_discountp" autocomplete="off" type="number" step="any" value="<?= $element->singleDiscountP->getAmount(); ?>"<?= $disabled; ?>>
                                     <td><input name="item_discountr" autocomplete="off" type="number" step="any" value="<?= $element->singleDiscountR->getAmount(); ?>"<?= $disabled; ?>>
@@ -555,7 +555,7 @@ echo $this->data['nav']->render(); ?>
         <div class="tab">
             <div class="row">
                 <div class="col-xs-12">
-                    <div class="portlet">
+                    <section class="portlet">
                         <div class="portlet-head"><?= $this->getHtml('Logs'); ?><i class="g-icon download btn end-xs">download</i></div>
                         <table class="default sticky">
                             <thead>
@@ -585,7 +585,7 @@ echo $this->data['nav']->render(); ?>
                                 <td><a href="<?= $url; ?>"><?= $audit->createdAt->format('Y-m-d H:i'); ?></a>
                             <?php endforeach; ?>
                         </table>
-                    </div>
+                    </section>
                 </div>
             </div>
         </div>
diff --git a/Theme/Backend/finance-taxcombination-list.tpl.php b/Theme/Backend/finance-taxcombination-list.tpl.php
index 518e22e..2144e8c 100644
--- a/Theme/Backend/finance-taxcombination-list.tpl.php
+++ b/Theme/Backend/finance-taxcombination-list.tpl.php
@@ -26,7 +26,7 @@ $next     = empty($taxcombination) ? '{/base}/finance/tax/combination/list' : '{
 echo $this->data['nav']->render(); ?>
 <div class="row">
     <div class="col-xs-12">
-        <div class="portlet">
+        <section class="portlet">
             <div class="portlet-head"><?= $this->getHtml('TaxCombinations'); ?><i class="g-icon download btn end-xs">download</i></div>
             <table class="default sticky">
             <thead>
@@ -61,12 +61,13 @@ echo $this->data['nav']->render(); ?>
             <?php if ($count === 0) : ?>
                 <tr><td colspan="7" class="empty"><?= $this->getHtml('Empty', '0', '0'); ?>
             <?php endif; ?>
-        </table>
-        <!--
-        <div class="portlet-foot">
-            <a tabindex="0" class="button" href="<?= UriFactory::build($previous); ?>"><?= $this->getHtml('Previous', '0', '0'); ?></a>
-            <a tabindex="0" class="button" href="<?= UriFactory::build($next); ?>"><?= $this->getHtml('Next', '0', '0'); ?></a>
-        </div>
-        -->
+            </table>
+            <!--
+            <div class="portlet-foot">
+                <a tabindex="0" class="button" href="<?= UriFactory::build($previous); ?>"><?= $this->getHtml('Previous', '0', '0'); ?></a>
+                <a tabindex="0" class="button" href="<?= UriFactory::build($next); ?>"><?= $this->getHtml('Next', '0', '0'); ?></a>
+            </div>
+            -->
+        </section>
     </div>
 </div>
diff --git a/Theme/Backend/payment-view.tpl.php b/Theme/Backend/payment-view.tpl.php
index 072775f..5fb9110 100644
--- a/Theme/Backend/payment-view.tpl.php
+++ b/Theme/Backend/payment-view.tpl.php
@@ -21,7 +21,7 @@ $type = $this->data['type'];
 echo $this->data['nav']->render(); ?>
 <div class="row">
     <div class="col-xs-12 col-md-6">
-        <div class="portlet">
+        <section class="portlet">
             <form id="paymentForm" method="POST" action="<?= UriFactory::build('{/api}bill/payment?csrf={$CSRF}'); ?>"
                 data-ui-container="#paymentTable tbody"
                 data-add-form="paymentForm"
@@ -39,7 +39,7 @@ echo $this->data['nav']->render(); ?>
                     <input id="iSubmit" name="submit" type="submit" value="<?= $this->getHtml('Save', '0', '0'); ?>">
                 </div>
             </form>
-        </div>
+        </section>
     </div>
 </div>
 
diff --git a/Theme/Backend/purchase-bill-list.tpl.php b/Theme/Backend/purchase-bill-list.tpl.php
index 589ac22..6393246 100755
--- a/Theme/Backend/purchase-bill-list.tpl.php
+++ b/Theme/Backend/purchase-bill-list.tpl.php
@@ -20,7 +20,7 @@ echo $this->data['nav']->render(); ?>
 
 <div class="row">
     <div class="col-xs-12">
-        <div class="portlet">
+        <section class="portlet">
             <div class="portlet-head"><?= $this->getHtml('Bills'); ?><i class="g-icon download btn end-xs">download</i></div>
             <div class="slider">
             <table id="billList" class="default sticky">
@@ -191,6 +191,6 @@ echo $this->data['nav']->render(); ?>
                 <?php endif; ?>
             </table>
             </div>
-        </div>
+        </section>
     </div>
 </div>
diff --git a/Theme/Backend/purchase-bill.tpl.php b/Theme/Backend/purchase-bill.tpl.php
index d0d1d6b..fa086fe 100755
--- a/Theme/Backend/purchase-bill.tpl.php
+++ b/Theme/Backend/purchase-bill.tpl.php
@@ -352,7 +352,7 @@ echo $this->data['nav']->render(); ?>
                                         <button type="button" formaction="">
                                             <i class="g-icon">book</i>
                                         </button><input name="item_number" autocomplete="off" type="text" value="<?= $element->itemNumber; ?>"<?= $disabled; ?>></span>
-                                    <td><textarea name="item_description" autocomplete="off"<?= $disabled; ?>><?= $element->itemName; ?></textarea>
+                                    <td><textarea name="item_description" autocomplete="off"<?= $disabled; ?>><?= $this->printTextarea($element->itemName); ?></textarea>
                                     <td><input name="item_quantity" autocomplete="off" type="number" step="any" value="<?= $element->quantity->sub($element->discountQ)->getAmount($element->container->quantityDecimals); ?>"<?= $disabled; ?>>
                                     <td><input name="item_discountp" autocomplete="off" type="number" step="any" value="<?= $element->singleDiscountP->getAmount(); ?>"<?= $disabled; ?>>
                                     <td><input name="item_discountr" autocomplete="off" type="number" step="any" value="<?= $element->singleDiscountR->getAmount(); ?>"<?= $disabled; ?>>
@@ -573,7 +573,7 @@ echo $this->data['nav']->render(); ?>
         <div class="tab">
             <div class="row">
                 <div class="col-xs-12">
-                    <div class="portlet">
+                    <section class="portlet">
                         <div class="portlet-head"><?= $this->getHtml('Logs'); ?><i class="g-icon download btn end-xs">download</i></div>
                         <table class="default sticky">
                             <thead>
@@ -603,7 +603,7 @@ echo $this->data['nav']->render(); ?>
                                 <td><a href="<?= $url; ?>"><?= $audit->createdAt->format('Y-m-d H:i'); ?></a>
                             <?php endforeach; ?>
                         </table>
-                    </div>
+                    </section>
                 </div>
             </div>
         </div>
diff --git a/Theme/Backend/sales-bill-list.tpl.php b/Theme/Backend/sales-bill-list.tpl.php
index 90124cc..67ff78e 100755
--- a/Theme/Backend/sales-bill-list.tpl.php
+++ b/Theme/Backend/sales-bill-list.tpl.php
@@ -20,7 +20,7 @@ echo $this->data['nav']->render(); ?>
 
 <div class="row">
     <div class="col-xs-12">
-        <div class="portlet">
+        <section class="portlet">
             <div class="portlet-head"><?= $this->getHtml('Bills'); ?><i class="g-icon download btn end-xs">download</i></div>
             <div class="slider">
             <table id="billList" class="default sticky">
@@ -190,6 +190,6 @@ echo $this->data['nav']->render(); ?>
                 <?php endif; ?>
             </table>
             </div>
-        </div>
+        </section>
     </div>
 </div>
diff --git a/Theme/Backend/shipping-view.tpl.php b/Theme/Backend/shipping-view.tpl.php
index 6f7a540..480e744 100644
--- a/Theme/Backend/shipping-view.tpl.php
+++ b/Theme/Backend/shipping-view.tpl.php
@@ -21,7 +21,7 @@ $type = $this->data['type'];
 echo $this->data['nav']->render(); ?>
 <div class="row">
     <div class="col-xs-12 col-md-6">
-        <div class="portlet">
+        <section class="portlet">
             <form id="shippingForm" method="POST" action="<?= UriFactory::build('{/api}bill/shipping?csrf={$CSRF}'); ?>"
                 data-ui-container="#shippingTable tbody"
                 data-add-form="shippingForm"
@@ -39,7 +39,7 @@ echo $this->data['nav']->render(); ?>
                     <input id="iSubmit" name="submit" type="submit" value="<?= $this->getHtml('Save', '0', '0'); ?>">
                 </div>
             </form>
-        </div>
+        </section>
     </div>
 </div>