diff --git a/build.gradle.kts b/build.gradle.kts
index 439b04b..5d553cd 100644
--- a/build.gradle.kts
+++ b/build.gradle.kts
@@ -13,6 +13,7 @@ dependencies {
     implementation(aa.kotlinx.coroutines)
     implementation(aa.springboot.starter.actuator)
     implementation(aa.springboot.starter.r2dbc)
+    implementation(aa.springboot.starter.validation)
     implementation(aa.springboot.starter.webflux)
 
     runtimeOnly(aa.postgresql)
diff --git a/http/account.http b/http/account.http
new file mode 100644
index 0000000..5754455
--- /dev/null
+++ b/http/account.http
@@ -0,0 +1,8 @@
+### Create Account
+POST {{url}}/account
+Content-Type: application/json
+
+{
+    "name": "account name",
+    "amount": -1.11
+}
diff --git a/src/main/kotlin/ltd/lulz/controller/AccountController.kt b/src/main/kotlin/ltd/lulz/controller/AccountController.kt
new file mode 100644
index 0000000..f34e060
--- /dev/null
+++ b/src/main/kotlin/ltd/lulz/controller/AccountController.kt
@@ -0,0 +1,28 @@
+package ltd.lulz.controller
+
+import jakarta.validation.Valid
+import ltd.lulz.model.Account
+import ltd.lulz.service.AccountService
+import ltd.lulz.util.toEntity
+import ltd.lulz.util.toResponse
+import org.springframework.http.HttpStatus.CREATED
+import org.springframework.validation.annotation.Validated
+import org.springframework.web.bind.annotation.PostMapping
+import org.springframework.web.bind.annotation.RequestBody
+import org.springframework.web.bind.annotation.ResponseStatus
+import org.springframework.web.bind.annotation.RestController
+import reactor.core.publisher.Mono
+
+@RestController
+@Validated
+class AccountController(
+    private val accountService: AccountService,
+) {
+
+    @PostMapping("/account")
+    @ResponseStatus(CREATED)
+    fun create(
+        @Valid @RequestBody request: Account.Request,
+    ): Mono<Account.Response> = accountService.create(request.toEntity())
+        .map { it.toResponse() }
+}
diff --git a/src/main/kotlin/ltd/lulz/model/Account.kt b/src/main/kotlin/ltd/lulz/model/Account.kt
index 9265aad..e3799ac 100644
--- a/src/main/kotlin/ltd/lulz/model/Account.kt
+++ b/src/main/kotlin/ltd/lulz/model/Account.kt
@@ -1,11 +1,16 @@
 package ltd.lulz.model
 
+import jakarta.validation.constraints.DecimalMin
+import jakarta.validation.constraints.NotEmpty
 import java.math.BigDecimal
 import java.util.UUID
 
 object Account {
+
     data class Request(
+        @field:NotEmpty
         val name: String,
+        @field:DecimalMin(value = "0.01")
         val amount: BigDecimal,
     )
 
diff --git a/src/test/kotlin/ltd/lulz/controller/AccountControllerTest.kt b/src/test/kotlin/ltd/lulz/controller/AccountControllerTest.kt
new file mode 100644
index 0000000..3f06e0a
--- /dev/null
+++ b/src/test/kotlin/ltd/lulz/controller/AccountControllerTest.kt
@@ -0,0 +1,88 @@
+package ltd.lulz.controller
+
+import io.mockk.every
+import io.mockk.mockk
+import java.math.BigDecimal
+import java.util.UUID
+import ltd.lulz.model.Account
+import ltd.lulz.model.AccountEntity
+import ltd.lulz.service.AccountService
+import org.junit.jupiter.api.BeforeEach
+import org.junit.jupiter.api.Test
+import org.springframework.http.MediaType.APPLICATION_JSON
+import org.springframework.test.web.reactive.server.WebTestClient
+import reactor.core.publisher.Mono
+
+@Suppress("MayBeConstant")
+class AccountControllerTest {
+
+    companion object {
+        val name: String = "some name"
+        val amount: BigDecimal = BigDecimal.valueOf(0.01)
+        val uuid: UUID = UUID.fromString("00000000-0000-0000-0000-000000000000")
+    }
+
+    private val accountService: AccountService = mockk()
+    private lateinit var webTestClient: WebTestClient
+
+    @BeforeEach
+    fun setUp() {
+        webTestClient = WebTestClient.bindToController(AccountController(accountService)).build()
+    }
+
+    @Test
+    fun `create account success`() {
+        // given
+        val request = Account.Request(name, amount)
+
+        every { accountService.create(any()) } returns Mono.just(
+            AccountEntity(id = uuid, name = name, amount = amount),
+        )
+
+        // when
+        val result = webTestClient.post()
+            .uri("/account")
+            .contentType(APPLICATION_JSON)
+            .bodyValue(request)
+            .exchange()
+
+        // then
+        result.expectStatus().isCreated
+            .expectBody()
+            .jsonPath("$.id").isEqualTo(uuid.toString())
+            .jsonPath("$.name").isEqualTo(name)
+            .jsonPath("$.amount").isEqualTo(amount.toString())
+    }
+
+    @Test
+    fun `create account fail no name`() {
+        // given
+        val request = Account.Request("", amount)
+
+        // when
+        val result = webTestClient.post()
+            .uri("/account")
+            .contentType(APPLICATION_JSON)
+            .bodyValue(request)
+            .exchange()
+
+        // then
+        result.expectStatus().isBadRequest
+    }
+
+    @Test
+    fun `create account fail zero or less amount`() {
+        // given
+        val request = Account.Request("name", BigDecimal.valueOf(0))
+
+        // when
+        val result = webTestClient.post()
+            .uri("/account")
+            .contentType(APPLICATION_JSON)
+            .bodyValue(request)
+            .exchange()
+
+        // then
+        result.expectStatus().isBadRequest
+    }
+}