Ledgers overview - Corebanq

Overview

The Ledgers API provides functionality for managing:

Double-entry accounting system
Multiple ledger types
Balance tracking
Transaction history
Financial reporting

Core Concepts

Ledger Types

Type	Description	Example
`asset`	Resources owned	Cash accounts
`liability`	Debts and obligations	Loans
`equity`	Ownership interest	Share capital
`income`	Revenue sources	Sales revenue
`expense`	Costs and expenses	Operating costs

Balance Types

Type	Description
`balance_current`	Actual ledger balance
`balance_available`	Available for transactions

Entry Types

credit: Increases liability/equity/income
debit: Increases asset/expense

Validation Rules

Amount Rules

Non-negative values
Within balance limits
Proper currency format

Balance Rules

Assets = Liabilities + Equity
Double-entry validation
Overdraft limits

Security Requirements

Entry creation requires authorization
Balance queries are restricted
All changes are audited
Transfers need dual approval

Metadata Support

All major entities support metadata for custom attributes:

Ledgers (cost centers, departments)
Entries (references, categories)
Reports (filters, grouping)

See individual endpoint documentation for detailed request/response formats and examples.