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

TypeDescriptionExample
assetResources ownedCash accounts
liabilityDebts and obligationsLoans
equityOwnership interestShare capital
incomeRevenue sourcesSales revenue
expenseCosts and expensesOperating costs

Balance Types

TypeDescription
balance_currentActual ledger balance
balance_availableAvailable 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.