diff --git a/src/accounting/option/forms.py b/src/accounting/option/forms.py
index 84bd70f..04531b1 100644
--- a/src/accounting/option/forms.py
+++ b/src/accounting/option/forms.py
@@ -209,8 +209,26 @@ class RecurringForm(RecurringItemForm):
             return (item.name.data, item.account_code.data,
                     item.description_template.data)
 
-        return {"expense": [as_tuple(x.form) for x in self.expenses],
-                "income": [as_tuple(x.form) for x in self.incomes]}
+        expenses: list[RecurringItemForm] = [x.form for x in self.expenses]
+        self.__sort_item_forms(expenses)
+        incomes: list[RecurringItemForm] = [x.form for x in self.incomes]
+        self.__sort_item_forms(incomes)
+        return {"expense": [as_tuple(x) for x in expenses],
+                "income": [as_tuple(x) for x in incomes]}
+
+    @staticmethod
+    def __sort_item_forms(forms: list[RecurringItemForm]) -> None:
+        """Sorts the recurring item sub-forms.
+
+        :param forms: The recurring item sub-forms.
+        :return: None.
+        """
+        ord_by_form: dict[RecurringItemForm, int] \
+            = {forms[i]: i for i in range(len(forms))}
+        recv_no: set[int] = {x.no.data for x in forms if x.no.data is not None}
+        missing_recv_no: int = 100 if len(recv_no) == 0 else max(recv_no) + 100
+        forms.sort(key=lambda x: (x.no.data or missing_recv_no,
+                                  ord_by_form.get(x)))
 
 
 class OptionForm(FlaskForm):
diff --git a/src/accounting/static/js/option-form.js b/src/accounting/static/js/option-form.js
index 8ed397f..1397568 100644
--- a/src/accounting/static/js/option-form.js
+++ b/src/accounting/static/js/option-form.js
@@ -236,6 +236,7 @@ class RecurringExpenseIncomeSubForm {
         this.#addButton = document.getElementById(this.#prefix + "-add");
 
         this.#addButton.onclick = () => this.editor.onAddNew();
+        this.#initializeDragAndDropReordering();
     }
 
     /**
@@ -252,6 +253,8 @@ class RecurringExpenseIncomeSubForm {
         const element = document.getElementById(this.#prefix + "-" + String(newIndex))
         const item = new RecurringItemSubForm(this, element);
         this.#items.push(item);
+        this.#initializeDragAndDropReordering();
+        this.validate();
         return item;
     }
 
@@ -265,6 +268,20 @@ class RecurringExpenseIncomeSubForm {
         this.#items.splice(index, 1);
     }
 
+    /**
+     * Initializes the drag and drop reordering on the recurring item sub-forms.
+     *
+     */
+    #initializeDragAndDropReordering() {
+        initializeDragAndDropReordering(this.#itemList, () => {
+            const itemId = Array.from(this.#itemList.children).map((item) => item.id);
+            this.#items.sort((a, b) => itemId.indexOf(a.element.id) - itemId.indexOf(b.element.id));
+            for (let i = 0; i < this.#items.length; i++) {
+                this.#items[i].no.value = String(i + 1);
+            }
+        });
+    }
+
     /**
      * Validates the form.
      *
@@ -309,7 +326,7 @@ class RecurringItemSubForm {
      * The element
      * @type {HTMLLIElement}
      */
-    #element;
+    element;
 
     /**
      * The item index
@@ -329,6 +346,12 @@ class RecurringItemSubForm {
      */
     #error;
 
+    /**
+     * The number
+     * @type {HTMLInputElement}
+     */
+    no;
+
     /**
      * The name input
      * @type {HTMLInputElement}
@@ -379,11 +402,12 @@ class RecurringItemSubForm {
      */
     constructor(expenseIncomeSubForm, element) {
         this.#expenseIncomeSubForm = expenseIncomeSubForm
-        this.#element = element;
+        this.element = element;
         this.itemIndex = parseInt(element.dataset.itemIndex);
         const prefix = "accounting-recurring-" + expenseIncomeSubForm.expenseIncome + "-" + element.dataset.itemIndex;
         this.#control = document.getElementById(prefix + "-control");
         this.#error = document.getElementById(prefix + "-error");
+        this.no = document.getElementById(prefix + "-no");
         this.#name = document.getElementById(prefix + "-name");
         this.#nameText = document.getElementById(prefix + "-name-text");
         this.#accountCode = document.getElementById(prefix + "-account-code");
@@ -394,7 +418,7 @@ class RecurringItemSubForm {
 
         this.#control.onclick = () => this.#expenseIncomeSubForm.editor.onEdit(this);
         this.deleteButton.onclick = () => {
-            this.#element.parentElement.removeChild(this.#element);
+            this.element.parentElement.removeChild(this.element);
             this.#expenseIncomeSubForm.deleteItem(this);
         };
     }
diff --git a/src/accounting/templates/accounting/option/form.html b/src/accounting/templates/accounting/option/form.html
index 7ae26a9..d3ca1d5 100644
--- a/src/accounting/templates/accounting/option/form.html
+++ b/src/accounting/templates/accounting/option/form.html
@@ -22,6 +22,7 @@ First written: 2023/3/22
 {% extends "accounting/base.html" %}
 
 {% block accounting_scripts %}
+  <script src="{{ url_for("accounting.static", filename="js/drag-and-drop-reorder.js") }}"></script>
   <script src="{{ url_for("accounting.static", filename="js/option-form.js") }}"></script>
 {% endblock %}