diff --git a/server/prisma/schema.prisma b/server/prisma/schema.prisma
index 32a4c2b..246352c 100644
--- a/server/prisma/schema.prisma
+++ b/server/prisma/schema.prisma
@@ -26,6 +26,7 @@ model User {
   createdAt     DateTime      @default(now()) @map("created_at")
   updatedAt     DateTime      @updatedAt @map("updated_at")
   expensesLists ExpenseList[]
+  incomeList    IncomeList[]
   bankCard      BankCard[]
   cash          Cash[]
 
@@ -60,6 +61,34 @@ model ExpenseItem {
   @@map("expenses_items")
 }
 
+model IncomeList {
+  id        String       @id @default(uuid())
+  items     IncomeItem[]
+  user      User         @relation(fields: [userId], references: [id], onDelete: Cascade)
+  userId    String
+  title     String
+  createdAt DateTime     @default(now()) @map("created_at")
+  updatedAt DateTime     @updatedAt @map("updated_at")
+
+  @@map("incomes_lists")
+}
+
+model IncomeItem {
+  id           String     @id @default(uuid())
+  incomeList   IncomeList @relation(fields: [incomeListId], references: [id], onDelete: Cascade)
+  incomeListId String
+  title        String
+  description  String?
+  date         DateTime
+  amount       Float
+  currency     String     @default("RUB")
+  count        Float      @default(1)
+  createdAt    DateTime   @default(now()) @map("created_at")
+  updatedAt    DateTime   @updatedAt @map("updated_at")
+
+  @@map("incomes_items")
+}
+
 model BankAccount {
   id        String     @id @default(uuid())
   balance   Float      @default(0)
diff --git a/server/src/modules/app.module.ts b/server/src/modules/app.module.ts
index c68997a..e5554df 100644
--- a/server/src/modules/app.module.ts
+++ b/server/src/modules/app.module.ts
@@ -6,6 +6,7 @@ import { BankAccountModule } from './bank-account/bank-account.module';
 import { BankCardModule } from './bank-card/bank-card.module';
 import { CashModule } from './cash/cash.module';
 import { ExpensesModule } from './expenses/expenses.module';
+import { IncomesModule } from './incomes/incomes.module';
 import { PrismaModule } from './prisma/prisma.module';
 
 @Module({
@@ -19,6 +20,7 @@ import { PrismaModule } from './prisma/prisma.module';
     BankAccountModule,
     BankCardModule,
     CashModule,
+    IncomesModule,
   ],
 })
 export class AppModule {}
diff --git a/server/src/modules/incomes/decorators/income-list-item/create-income-list-item.decorator.ts b/server/src/modules/incomes/decorators/income-list-item/create-income-list-item.decorator.ts
new file mode 100644
index 0000000..f3054a5
--- /dev/null
+++ b/server/src/modules/incomes/decorators/income-list-item/create-income-list-item.decorator.ts
@@ -0,0 +1,30 @@
+import { applyDecorators } from '@nestjs/common';
+import {
+  ApiBearerAuth,
+  ApiOkResponse,
+  ApiOperation,
+  ApiParam,
+} from '@nestjs/swagger';
+
+import { Authorization } from '@/shared/decorators';
+
+import { IncomeListItemDto } from '../../dto';
+
+function Documentation() {
+  return applyDecorators(
+    ApiOperation({
+      summary: 'Создать элемент дохода',
+      description: 'Создать элемент дохода',
+    }),
+    ApiBearerAuth(),
+    ApiParam({ name: 'id', type: String, description: 'ID листа доходов' }),
+    ApiOkResponse({ description: 'Успешно создан элемент дохода', type: IncomeListItemDto }),
+  );
+}
+
+export function CreateIncomeListItem() {
+  return applyDecorators(
+    Authorization(),
+    Documentation(),
+  );
+}
diff --git a/server/src/modules/incomes/decorators/income-list-item/delete-income-list-item.decorator.ts b/server/src/modules/incomes/decorators/income-list-item/delete-income-list-item.decorator.ts
new file mode 100644
index 0000000..2c15ef2
--- /dev/null
+++ b/server/src/modules/incomes/decorators/income-list-item/delete-income-list-item.decorator.ts
@@ -0,0 +1,33 @@
+import { applyDecorators } from '@nestjs/common';
+import {
+  ApiBearerAuth,
+  ApiNotFoundResponse,
+  ApiOkResponse,
+  ApiOperation,
+  ApiParam,
+} from '@nestjs/swagger';
+
+import { Authorization } from '@/shared/decorators';
+
+import { IncomeListItemDto } from '../../dto';
+
+function Documentation() {
+  return applyDecorators(
+    ApiOperation({
+      summary: 'Удалить элемент дохода',
+      description: 'Удалить элемент дохода',
+    }),
+    ApiBearerAuth(),
+    ApiParam({ name: 'listId', type: String, description: 'ID листа доходов' }),
+    ApiParam({ name: 'id', type: String, description: 'ID элемента' }),
+    ApiNotFoundResponse({ description: 'Лист доходов не найден' }),
+    ApiNotFoundResponse({ description: 'Позиция доходов не найдена' }),
+    ApiOkResponse({ description: 'Успешно удален элемент дохода', type: IncomeListItemDto }),
+  );
+}
+export function DeleteIncomeListItem() {
+  return applyDecorators(
+    Authorization(),
+    Documentation(),
+  );
+}
diff --git a/server/src/modules/incomes/decorators/income-list-item/edit-income-list-item.decorator.ts b/server/src/modules/incomes/decorators/income-list-item/edit-income-list-item.decorator.ts
new file mode 100644
index 0000000..db6540b
--- /dev/null
+++ b/server/src/modules/incomes/decorators/income-list-item/edit-income-list-item.decorator.ts
@@ -0,0 +1,33 @@
+import { applyDecorators } from '@nestjs/common';
+import {
+  ApiBearerAuth,
+  ApiNotFoundResponse,
+  ApiOkResponse,
+  ApiOperation,
+  ApiParam,
+} from '@nestjs/swagger';
+
+import { Authorization } from '@/shared/decorators';
+
+import { IncomeListItemDto } from '../../dto';
+
+function Documentation() {
+  return applyDecorators(
+    ApiOperation({
+      summary: 'Редактировать элемент дохода',
+      description: 'Редактировать элемент дохода',
+    }),
+    ApiBearerAuth(),
+    ApiParam({ name: 'listId', type: String, description: 'ID листа доходов' }),
+    ApiParam({ name: 'id', type: String, description: 'ID элемента' }),
+    ApiOkResponse({ description: 'Успешно изменен элемент дохода', type: IncomeListItemDto }),
+    ApiNotFoundResponse({ description: 'Лист доходов не найден' }),
+    ApiNotFoundResponse({ description: 'Позиция доходов не найдена' }),
+  );
+}
+export function EditIncomeListItem() {
+  return applyDecorators(
+    Authorization(),
+    Documentation(),
+  );
+}
diff --git a/server/src/modules/incomes/decorators/income-list-item/find-income-list-item.decorator.ts b/server/src/modules/incomes/decorators/income-list-item/find-income-list-item.decorator.ts
new file mode 100644
index 0000000..1178e57
--- /dev/null
+++ b/server/src/modules/incomes/decorators/income-list-item/find-income-list-item.decorator.ts
@@ -0,0 +1,34 @@
+import { applyDecorators } from '@nestjs/common';
+import {
+  ApiBearerAuth,
+  ApiNotFoundResponse,
+  ApiOkResponse,
+  ApiOperation,
+  ApiParam,
+} from '@nestjs/swagger';
+
+import { Authorization } from '@/shared/decorators';
+
+import { IncomeListItemDto } from '../../dto';
+
+function Documentation() {
+  return applyDecorators(
+    ApiOperation({
+      summary: 'Найти элемент дохода',
+      description: 'Найти элемент дохода',
+    }),
+    ApiBearerAuth(),
+    ApiParam({ name: 'listId', type: String, description: 'ID листа доходов' }),
+    ApiParam({ name: 'id', type: String, description: 'ID элемента' }),
+    ApiNotFoundResponse({ description: 'Лист доходов не найден' }),
+    ApiNotFoundResponse({ description: 'Позиция доходов не найдена' }),
+    ApiOkResponse({ description: 'Успешно найден элемент дохода', type: IncomeListItemDto }),
+  );
+}
+
+export function FindIncomeListItem() {
+  return applyDecorators(
+    Authorization(),
+    Documentation(),
+  );
+}
diff --git a/server/src/modules/incomes/decorators/income-list/create-income-list.decorator.ts b/server/src/modules/incomes/decorators/income-list/create-income-list.decorator.ts
new file mode 100644
index 0000000..b1530d7
--- /dev/null
+++ b/server/src/modules/incomes/decorators/income-list/create-income-list.decorator.ts
@@ -0,0 +1,24 @@
+import { applyDecorators } from '@nestjs/common';
+import { ApiBearerAuth, ApiOkResponse, ApiOperation } from '@nestjs/swagger';
+
+import { Authorization } from '@/shared/decorators';
+
+import { IncomeListDto } from '../../dto';
+
+function Documentation() {
+  return applyDecorators(
+    ApiOperation({
+      summary: 'Создать лист доходов',
+      description: 'Создать лист доходов',
+    }),
+    ApiBearerAuth(),
+    ApiOkResponse({ description: 'Успешно создан лист доходов', type: IncomeListDto }),
+  );
+}
+
+export function CreateIncomeList() {
+  return applyDecorators(
+    Authorization(),
+    Documentation(),
+  );
+}
diff --git a/server/src/modules/incomes/decorators/income-list/delete-income-list.decorator.ts b/server/src/modules/incomes/decorators/income-list/delete-income-list.decorator.ts
new file mode 100644
index 0000000..e38d922
--- /dev/null
+++ b/server/src/modules/incomes/decorators/income-list/delete-income-list.decorator.ts
@@ -0,0 +1,32 @@
+import { applyDecorators } from '@nestjs/common';
+import {
+  ApiBearerAuth,
+  ApiNotFoundResponse,
+  ApiOkResponse,
+  ApiOperation,
+  ApiParam,
+} from '@nestjs/swagger';
+
+import { Authorization } from '@/shared/decorators';
+
+import { DeletedIncomeListDto } from '../../dto';
+
+function Documentation() {
+  return applyDecorators(
+    ApiOperation({
+      summary: 'Удалить лист доходов',
+      description: 'Удалить лист доходов',
+    }),
+    ApiBearerAuth(),
+    ApiParam({ name: 'id', type: String, description: 'ID листа доходов' }),
+    ApiNotFoundResponse({ description: 'Лист доходов не найден' }),
+    ApiOkResponse({ description: 'Успешно удален лист доходов', type: DeletedIncomeListDto }),
+  );
+}
+
+export function DeleteIncomeList() {
+  return applyDecorators(
+    Authorization(),
+    Documentation(),
+  );
+}
diff --git a/server/src/modules/incomes/decorators/income-list/edit-income-list.decorator.ts b/server/src/modules/incomes/decorators/income-list/edit-income-list.decorator.ts
new file mode 100644
index 0000000..bf47802
--- /dev/null
+++ b/server/src/modules/incomes/decorators/income-list/edit-income-list.decorator.ts
@@ -0,0 +1,32 @@
+import { applyDecorators } from '@nestjs/common';
+import {
+  ApiBearerAuth,
+  ApiNotFoundResponse,
+  ApiOkResponse,
+  ApiOperation,
+  ApiParam,
+} from '@nestjs/swagger';
+
+import { Authorization } from '@/shared/decorators';
+
+import { IncomeListDto } from '../../dto';
+
+function Documentation() {
+  return applyDecorators(
+    ApiOperation({
+      summary: 'Редактировать лист доходов',
+      description: 'Редактировать лист доходов',
+    }),
+    ApiBearerAuth(),
+    ApiParam({ name: 'id', type: String, description: 'ID листа доходов' }),
+    ApiNotFoundResponse({ description: 'Лист доходов не найден' }),
+    ApiOkResponse({ description: 'Успешно изменен лист доходов', type: IncomeListDto }),
+  );
+}
+
+export function EditIncomeList() {
+  return applyDecorators(
+    Authorization(),
+    Documentation(),
+  );
+}
diff --git a/server/src/modules/incomes/decorators/income-list/find-all-income-list.decorator.ts b/server/src/modules/incomes/decorators/income-list/find-all-income-list.decorator.ts
new file mode 100644
index 0000000..67d7600
--- /dev/null
+++ b/server/src/modules/incomes/decorators/income-list/find-all-income-list.decorator.ts
@@ -0,0 +1,28 @@
+import { applyDecorators } from '@nestjs/common';
+import {
+  ApiBearerAuth,
+  ApiOkResponse,
+  ApiOperation,
+} from '@nestjs/swagger';
+
+import { Authorization } from '@/shared/decorators';
+
+import { IncomeListDto } from '../../dto';
+
+function Documentation() {
+  return applyDecorators(
+    ApiBearerAuth(),
+    ApiOperation({
+      summary: 'Найти все листы доходов',
+      description: 'Найти все листы доходов',
+    }),
+    ApiOkResponse({ description: 'Успешно создан лист доходов', type: [IncomeListDto] }),
+  );
+}
+
+export function FindAllIncomeLists() {
+  return applyDecorators(
+    Authorization(),
+    Documentation(),
+  );
+}
diff --git a/server/src/modules/incomes/decorators/income-list/find-income-list.decorator.ts b/server/src/modules/incomes/decorators/income-list/find-income-list.decorator.ts
new file mode 100644
index 0000000..b4a2670
--- /dev/null
+++ b/server/src/modules/incomes/decorators/income-list/find-income-list.decorator.ts
@@ -0,0 +1,32 @@
+import { applyDecorators } from '@nestjs/common';
+import {
+  ApiBearerAuth,
+  ApiNotFoundResponse,
+  ApiOkResponse,
+  ApiOperation,
+  ApiParam,
+} from '@nestjs/swagger';
+
+import { Authorization } from '@/shared/decorators';
+
+import { IncomeListDto } from '../../dto';
+
+function Documentation() {
+  return applyDecorators(
+    ApiBearerAuth(),
+    ApiOperation({
+      summary: 'Найти лист доходов',
+      description: 'Найти лист доходов',
+    }),
+    ApiParam({ name: 'id', type: String, description: 'ID листа доходов' }),
+    ApiNotFoundResponse({ description: 'Лист доходов не найден' }),
+    ApiOkResponse({ description: 'Успешно создан лист доходов', type: IncomeListDto }),
+  );
+}
+
+export function FindIncomeList() {
+  return applyDecorators(
+    Authorization(),
+    Documentation(),
+  );
+}
diff --git a/server/src/modules/incomes/decorators/index.ts b/server/src/modules/incomes/decorators/index.ts
new file mode 100644
index 0000000..a5a5f04
--- /dev/null
+++ b/server/src/modules/incomes/decorators/index.ts
@@ -0,0 +1,12 @@
+export { CreateIncomeList } from './income-list/create-income-list.decorator';
+export { CreateIncomeListItem } from './income-list-item/create-income-list-item.decorator';
+
+export { DeleteIncomeList } from './income-list/delete-income-list.decorator';
+export { DeleteIncomeListItem } from './income-list-item/delete-income-list-item.decorator';
+
+export { EditIncomeList } from './income-list/edit-income-list.decorator';
+export { EditIncomeListItem } from './income-list-item/edit-income-list-item.decorator';
+
+export { FindIncomeList } from './income-list/find-income-list.decorator';
+export { FindAllIncomeLists } from './income-list/find-all-income-list.decorator';
+export { FindIncomeListItem } from './income-list-item/find-income-list-item.decorator';
diff --git a/server/src/modules/incomes/dto/income-list-item/create-income-list.dto.ts b/server/src/modules/incomes/dto/income-list-item/create-income-list.dto.ts
new file mode 100644
index 0000000..893a9c5
--- /dev/null
+++ b/server/src/modules/incomes/dto/income-list-item/create-income-list.dto.ts
@@ -0,0 +1,59 @@
+import { ApiProperty } from '@nestjs/swagger';
+import {
+  IsNotEmpty,
+  IsNumber,
+  IsOptional,
+  IsString,
+} from 'class-validator';
+
+import { IsISODateTimeString } from '../../../../shared/validators';
+
+export class CreateIncomeListItemDto {
+  @ApiProperty({
+    description: 'Заголовок дохода',
+    example: 'Кофе',
+    type: String,
+  })
+  @IsString({ message: 'Заголовок дохода должен быть строкой.' })
+  @IsNotEmpty({ message: 'Заголовок дохода обязателен к заполнению.' })
+  title: string;
+
+  @ApiProperty({
+    description: 'Описание',
+    example: 'Перед работой',
+    type: String,
+    nullable: true,
+  })
+  @IsOptional()
+  @IsString({ message: 'Описание дохода должно быть строкой.' })
+  description?: string;
+
+  @ApiProperty({
+    description: 'Дата',
+    example: '2025-08-22T04:12:03.726Z',
+    type: Date,
+  })
+  @IsNotEmpty({ message: 'Дата дохода обязателен к заполнению.' })
+  @IsISODateTimeString({ message: 'Дата должна быть строкой в формате ISO 8601' })
+  date: Date;
+
+  @ApiProperty({
+    description: 'Сумма дохода',
+    example: 175.50,
+    type: Number,
+  })
+  @IsNotEmpty({ message: 'Сумма дохода обязательна к заполнению.' })
+  @IsNumber({ allowInfinity: false, allowNaN: false, maxDecimalPlaces: 2 }, { message: 'Сумма дохода должна быть числом.' })
+  amount: number;
+
+  @ApiProperty({
+    description: 'Валюта дохода',
+    example: 'RUB',
+    type: String,
+    default: 'RUB',
+    nullable: true,
+  })
+  @IsOptional()
+  @IsString({ message: 'Валюта дохода должна быть строкой.' })
+  currency?: string;
+}
diff --git a/server/src/modules/incomes/dto/income-list-item/edit-income-list.dto.ts b/server/src/modules/incomes/dto/income-list-item/edit-income-list.dto.ts
new file mode 100644
index 0000000..f0b43a6
--- /dev/null
+++ b/server/src/modules/incomes/dto/income-list-item/edit-income-list.dto.ts
@@ -0,0 +1,58 @@
+import { ApiProperty } from '@nestjs/swagger';
+import {
+  IsNumber,
+  IsOptional,
+  IsString,
+} from 'class-validator';
+
+import { IsISODateTimeString } from '../../../../shared/validators';
+
+export class EditIncomeListItemDto {
+  @ApiProperty({
+    description: 'Заголовок дохода',
+    example: 'Кофе',
+    type: String,
+  })
+  @IsOptional()
+  @IsString({ message: 'Заголовок дохода должен быть строкой.' })
+  title?: string;
+
+  @ApiProperty({
+    description: 'Описание',
+    example: 'Перед работой',
+    type: String,
+    nullable: true,
+  })
+  @IsOptional()
+  @IsString({ message: 'Описание дохода должно быть строкой.' })
+  description?: string;
+
+  @ApiProperty({
+    description: 'Дата',
+    example: '2025-08-22T04:12:03.726Z',
+    type: Date,
+  })
+  @IsOptional()
+  @IsISODateTimeString({ message: 'Дата должна быть строкой в формате ISO 8601' })
+  date?: Date;
+
+  @ApiProperty({
+    description: 'Сумма дохода',
+    example: 175.50,
+    type: Number,
+  })
+  @IsOptional()
+  @IsNumber({ allowInfinity: false, allowNaN: false, maxDecimalPlaces: 2 }, { message: 'Сумма дохода должна быть числом.' })
+  amount?: number;
+
+  @ApiProperty({
+    description: 'Валюта дохода',
+    example: 'RUB',
+    type: String,
+    default: 'RUB',
+    nullable: true,
+  })
+  @IsOptional()
+  @IsString({ message: 'Валюта дохода должна быть строкой.' })
+  currency?: string;
+}
diff --git a/server/src/modules/incomes/dto/income-list-item/income-list-item.dto.ts b/server/src/modules/incomes/dto/income-list-item/income-list-item.dto.ts
new file mode 100644
index 0000000..8f4b02a
--- /dev/null
+++ b/server/src/modules/incomes/dto/income-list-item/income-list-item.dto.ts
@@ -0,0 +1,66 @@
+import { ApiProperty } from '@nestjs/swagger';
+import { IncomeItem, IncomeList } from '@prisma/client';
+
+export class IncomeListItemDto {
+  @ApiProperty({
+    description: 'ID',
+    type: String,
+  })
+  id: IncomeItem['id'];
+
+  @ApiProperty({
+    description: 'ID списка',
+    type: String,
+  })
+  incomeListId: IncomeList['id'];
+
+  @ApiProperty({
+    description: 'Заголовок дохода',
+    example: 'Кофе',
+    type: String,
+  })
+  title: IncomeItem['title'];
+
+  @ApiProperty({
+    description: 'Описание',
+    example: 'Перед работой',
+    type: String,
+    nullable: true,
+  })
+  description: IncomeItem['description'];
+
+  @ApiProperty({
+    description: 'Дата',
+    example: '2025-08-22T04:12:03.726Z',
+    type: Date,
+  })
+  date: IncomeItem['date'];
+
+  @ApiProperty({
+    description: 'Сумма дохода',
+    example: 175.50,
+    type: Number,
+  })
+  amount: IncomeItem['amount'];
+
+  @ApiProperty({
+    description: 'Валюта дохода',
+    example: 'RUB',
+    type: String,
+    default: 'RUB',
+    nullable: true,
+  })
+  currency: IncomeItem['currency'];
+
+  @ApiProperty({
+    description: 'Дата создания',
+    type: Date,
+  })
+  createdAt: Date;
+
+  @ApiProperty({
+    description: 'Дата обновления',
+    type: Date,
+  })
+  updatedAt: Date;
+}
diff --git a/server/src/modules/incomes/dto/income-list/create-income-list.dto.ts b/server/src/modules/incomes/dto/income-list/create-income-list.dto.ts
new file mode 100644
index 0000000..76c5f20
--- /dev/null
+++ b/server/src/modules/incomes/dto/income-list/create-income-list.dto.ts
@@ -0,0 +1,13 @@
+import { ApiProperty } from '@nestjs/swagger';
+import { IsNotEmpty, IsString } from 'class-validator';
+
+export class CreateIncomeListDto {
+  @ApiProperty({
+    description: 'Название листа',
+    example: 'Ежедневные покупки',
+    type: String,
+  })
+  @IsString({ message: 'Название листа должен быть строкой.' })
+  @IsNotEmpty({ message: 'Название листа обязателно к заполнению.' })
+  title: string;
+}
diff --git a/server/src/modules/incomes/dto/income-list/delete-income-list.dto.ts b/server/src/modules/incomes/dto/income-list/delete-income-list.dto.ts
new file mode 100644
index 0000000..21c3df8
--- /dev/null
+++ b/server/src/modules/incomes/dto/income-list/delete-income-list.dto.ts
@@ -0,0 +1,12 @@
+import { ApiProperty } from '@nestjs/swagger';
+import { IsNotEmpty, IsString } from 'class-validator';
+
+export class DeleteIncomeListDto {
+  @ApiProperty({
+    description: 'ID листа',
+    type: String,
+  })
+  @IsString({ message: 'ID должен быть строкой.' })
+  @IsNotEmpty({ message: 'ID обязателно к заполнению.' })
+  id: string;
+}
diff --git a/server/src/modules/incomes/dto/income-list/deleted-income-list.dto.ts b/server/src/modules/incomes/dto/income-list/deleted-income-list.dto.ts
new file mode 100644
index 0000000..ed7c998
--- /dev/null
+++ b/server/src/modules/incomes/dto/income-list/deleted-income-list.dto.ts
@@ -0,0 +1,9 @@
+import { ApiProperty } from '@nestjs/swagger';
+
+export class DeletedIncomeListDto {
+  @ApiProperty({
+    description: 'ID',
+    type: String,
+  })
+  id: string;
+}
diff --git a/server/src/modules/incomes/dto/income-list/edit-income-list.dto.ts b/server/src/modules/incomes/dto/income-list/edit-income-list.dto.ts
new file mode 100644
index 0000000..73bb7bb
--- /dev/null
+++ b/server/src/modules/incomes/dto/income-list/edit-income-list.dto.ts
@@ -0,0 +1,13 @@
+import { ApiProperty } from '@nestjs/swagger';
+import { IsNotEmpty, IsString } from 'class-validator';
+
+export class EditIncomeListDto {
+  @ApiProperty({
+    description: 'Название листа',
+    example: 'Ежедневные покупки',
+    type: String,
+  })
+  @IsString({ message: 'Название листа должен быть строкой.' })
+  @IsNotEmpty({ message: 'Название листа обязателно к заполнению.' })
+  title?: string;
+}
diff --git a/server/src/modules/incomes/dto/income-list/income-list.dto.ts b/server/src/modules/incomes/dto/income-list/income-list.dto.ts
new file mode 100644
index 0000000..25a0f43
--- /dev/null
+++ b/server/src/modules/incomes/dto/income-list/income-list.dto.ts
@@ -0,0 +1,37 @@
+import { ApiProperty } from '@nestjs/swagger';
+import { IncomeItem } from '@prisma/client';
+
+import { IncomeListItemDto } from '../income-list-item/income-list-item.dto';
+
+export class IncomeListDto {
+  @ApiProperty({
+    description: 'ID',
+    type: String,
+  })
+  id: string;
+
+  @ApiProperty({
+    description: 'Название листа',
+    type: String,
+  })
+  title: string;
+
+  @ApiProperty({
+    description: 'Список доходов',
+    type: [IncomeListItemDto],
+    nullable: true,
+  })
+  items?: IncomeItem[];
+
+  @ApiProperty({
+    description: 'Дата создания',
+    type: Date,
+  })
+  createdAt: Date;
+
+  @ApiProperty({
+    description: 'Дата обновления',
+    type: Date,
+  })
+  updatedAt: Date;
+}
diff --git a/server/src/modules/incomes/dto/index.ts b/server/src/modules/incomes/dto/index.ts
new file mode 100644
index 0000000..a103b52
--- /dev/null
+++ b/server/src/modules/incomes/dto/index.ts
@@ -0,0 +1,11 @@
+export { CreateIncomeListDto } from './income-list/create-income-list.dto';
+export { CreateIncomeListItemDto } from './income-list-item/create-income-list.dto';
+
+export { DeleteIncomeListDto } from './income-list/delete-income-list.dto';
+export { DeletedIncomeListDto } from './income-list/deleted-income-list.dto';
+
+export { EditIncomeListDto } from './income-list/edit-income-list.dto';
+export { EditIncomeListItemDto } from './income-list-item/edit-income-list.dto';
+
+export { IncomeListDto } from './income-list/income-list.dto';
+export { IncomeListItemDto } from './income-list-item/income-list-item.dto';
diff --git a/server/src/modules/incomes/incomes.controller.ts b/server/src/modules/incomes/incomes.controller.ts
new file mode 100644
index 0000000..d9f159f
--- /dev/null
+++ b/server/src/modules/incomes/incomes.controller.ts
@@ -0,0 +1,120 @@
+import {
+  Controller,
+  Body,
+  Delete,
+  Get,
+  Param,
+  Patch,
+  Post,
+} from '@nestjs/common';
+import { IncomeItem, IncomeList, User } from '@prisma/client';
+
+import { Authorized } from '@/shared/decorators';
+
+import {
+  CreateIncomeList,
+  CreateIncomeListItem,
+  DeleteIncomeList,
+  DeleteIncomeListItem,
+  EditIncomeList,
+  EditIncomeListItem,
+  FindAllIncomeLists,
+  FindIncomeList,
+  FindIncomeListItem,
+} from './decorators';
+import {
+  CreateIncomeListDto,
+  CreateIncomeListItemDto,
+  EditIncomeListDto,
+  EditIncomeListItemDto,
+} from './dto';
+import { IncomesService } from './incomes.service';
+
+@Controller('incomes')
+export class IncomesController {
+  constructor(private readonly incomesService: IncomesService) {}
+
+  @Post('list')
+  @CreateIncomeList()
+  async createList(
+    @Body() body: CreateIncomeListDto,
+    @Authorized('userId') userId: User['id'],
+  ) {
+    return this.incomesService.createList(body, userId);
+  }
+
+  @Get('list/:id')
+  @FindIncomeList()
+  async findList(
+    @Param('id') id: IncomeList['id'],
+    @Authorized('userId') userId: User['id'],
+  ) {
+    return this.incomesService.getListById(id, userId);
+  }
+
+  @Get('list')
+  @FindAllIncomeLists()
+  async findAllLists(@Authorized('userId') userId: User['id']) {
+    return this.incomesService.getAllLists(userId);
+  }
+
+  @Patch('list/:id')
+  @EditIncomeList()
+  async editList(
+    @Param('id') id: IncomeList['id'],
+    @Body() body: EditIncomeListDto,
+    @Authorized('userId') userId: User['id'],
+  ) {
+    return this.incomesService.editList(id, body, userId);
+  }
+
+  @Delete('list/:id')
+  @DeleteIncomeList()
+  async deleteList(
+    @Param('id') id: IncomeList['id'],
+    @Authorized('userId') userId: User['id'],
+  ) {
+    return this.incomesService.deleteList(id, userId);
+  }
+
+  @Post('list/:id/items')
+  @CreateIncomeListItem()
+  async createListItem(
+    @Body() body: CreateIncomeListItemDto,
+    @Param('id') listId: IncomeList['id'],
+    @Authorized('userId') userId: User['id'],
+  ) {
+    return this.incomesService.createListItem(body, listId, userId);
+  }
+
+  @Get('list/:listId/items/:id')
+  @FindIncomeListItem()
+  async findListItem(
+    @Param('listId') listId: IncomeList['id'],
+    @Param('id') id: IncomeItem['id'],
+    @Authorized('userId') userId: User['id'],
+  ) {
+    return this.incomesService.findListItemById(id, listId, userId);
+  }
+
+  @Patch('list/:listId/items/:id')
+  @EditIncomeListItem()
+  async editListItem(
+    @Body() body: EditIncomeListItemDto,
+    @Param('listId') listId: IncomeList['id'],
+    @Param('id') id: IncomeItem['id'],
+    @Authorized('userId') userId: User['id'],
+  ) {
+    return this.incomesService.editListItem(body, id, listId, userId);
+  }
+
+  @Delete('list/:listId/items/:id')
+  @DeleteIncomeListItem()
+  async deleteListItem(
+    @Param('listId') listId: IncomeList['id'],
+    @Param('id') id: IncomeItem['id'],
+    @Authorized('userId') userId: User['id'],
+  ) {
+    return this.incomesService.deleteListItem(id, listId, userId);
+  }
+}
diff --git a/server/src/modules/incomes/incomes.module.ts b/server/src/modules/incomes/incomes.module.ts
new file mode 100644
index 0000000..598a993
--- /dev/null
+++ b/server/src/modules/incomes/incomes.module.ts
@@ -0,0 +1,10 @@
+import { Module } from '@nestjs/common';
+
+import { IncomesController } from './incomes.controller';
+import { IncomesService } from './incomes.service';
+
+@Module({
+  controllers: [IncomesController],
+  providers: [IncomesService],
+})
+export class IncomesModule {}
diff --git a/server/src/modules/incomes/incomes.service.ts b/server/src/modules/incomes/incomes.service.ts
new file mode 100644
index 0000000..0ed74b7
--- /dev/null
+++ b/server/src/modules/incomes/incomes.service.ts
@@ -0,0 +1,172 @@
+import { Injectable, NotFoundException } from '@nestjs/common';
+import { IncomeItem, IncomeList, User } from '@prisma/client';
+
+import { PrismaService } from '@/modules/prisma/prisma.service';
+
+import {
+  CreateIncomeListDto, CreateIncomeListItemDto,
+  DeletedIncomeListDto,
+  EditIncomeListDto, EditIncomeListItemDto,
+  IncomeListDto, IncomeListItemDto,
+} from './dto';
+
+@Injectable()
+export class IncomesService {
+  constructor(
+    private readonly prismaService: PrismaService,
+  ) {}
+
+  async createList(dto: CreateIncomeListDto, userId: User['id']): Promise<IncomeListDto> {
+    const { title } = dto;
+
+    const incomeList = await this.prismaService.incomeList.create({
+      data: { title, user: { connect: { id: userId } } },
+    });
+
+    return {
+      id: incomeList.id,
+      title: incomeList.title,
+      createdAt: incomeList.createdAt,
+      updatedAt: incomeList.updatedAt,
+    };
+  }
+
+  async getListById(id: IncomeList['id'], userId: User['id']): Promise<IncomeListDto> {
+    const list = await this.findList(id, userId);
+
+    return {
+      id: list.id,
+      title: list.title,
+      items: list.items,
+      createdAt: list.createdAt,
+      updatedAt: list.updatedAt,
+    };
+  }
+
+  async getAllLists(userId: User['id']): Promise<IncomeListDto[]> {
+    return this.prismaService.incomeList.findMany({
+      where: { userId },
+      include: { items: true },
+    });
+  }
+
+  async editList(id: IncomeList['id'], dto: EditIncomeListDto, userId: User['id']): Promise<IncomeListDto> {
+    const { title } = dto;
+
+    const incomeList = await this.findList(id, userId);
+    const updatedList = await this.prismaService.incomeList.update({
+      where: { id: incomeList.id },
+      data: { title },
+    });
+
+    return {
+      id: updatedList.id,
+      title: updatedList.title,
+      createdAt: updatedList.createdAt,
+      updatedAt: updatedList.updatedAt,
+    };
+  }
+
+  async deleteList(id: IncomeList['id'], userId: User['id']): Promise<DeletedIncomeListDto> {
+    const { id: listId } = await this.findList(id, userId);
+
+    const deletedList = await this.prismaService.incomeList.delete({ where: { id: listId } });
+
+    return {
+      id: deletedList.id,
+    };
+  }
+
+  async createListItem(dto: CreateIncomeListItemDto, listId: IncomeList['id'], userId: User['id']): Promise<IncomeListItemDto> {
+    const {
+      title,
+      description,
+      date,
+      amount,
+      currency,
+    } = dto;
+    const list = await this.findList(listId, userId);
+
+    return this.prismaService.incomeItem.create({
+      data: {
+        title,
+        description,
+        date,
+        amount,
+        currency,
+        incomeList: {
+          connect: { id: list.id },
+        },
+      },
+    });
+  }
+
+  async findListItemById(id: IncomeItem['id'], listId: IncomeList['id'], userId: User['id']) {
+    return this.findListItem(id, listId, userId);
+  }
+
+  // eslint-disable-next-line @typescript-eslint/max-params
+  async editListItem(
+    dto: EditIncomeListItemDto,
+    itemId: IncomeItem['id'],
+    listId: IncomeList['id'],
+    userId: User['id'],
+  ): Promise<IncomeListItemDto> {
+    const item = await this.findListItem(itemId, listId, userId);
+
+    const {
+      title = item.title,
+      description = item.description,
+      date = item.date,
+      amount = item.amount,
+      currency = item.currency,
+    } = dto;
+
+    return this.prismaService.incomeItem.update({
+      where: { id: item.id },
+      data: {
+        title,
+        description,
+        date,
+        amount,
+        currency,
+      },
+    });
+  }
+
+  async deleteListItem(
+    itemId: IncomeItem['id'],
+    listId: IncomeList['id'],
+    userId: User['id'],
+  ): Promise<IncomeListItemDto> {
+    const item = await this.findListItem(itemId, listId, userId);
+
+    return this.prismaService.incomeItem.delete({
+      where: { id: item.id },
+    });
+  }
+
+  private async findList(id: IncomeList['id'], userId: User['id']) {
+    const existingList = await this.prismaService.incomeList.findUnique({
+      where: { id, userId },
+      include: { items: true },
+    });
+
+    if (!existingList) {
+      throw new NotFoundException('Лист доходов не найден');
+    }
+
+    return existingList;
+  }
+
+  private async findListItem(id: IncomeItem['id'], listId: IncomeList['id'], userId: User['id']) {
+    const list = await this.findList(listId, userId);
+    const existingItem = await this.prismaService.incomeItem.findUnique({ where: { id } });
+
+    if (!existingItem || existingItem.incomeListId !== list.id) {
+      throw new NotFoundException('Позиция доходов не найдена');
+    }
+
+    return existingItem;
+  }
+}