> ## Documentation Index
> Fetch the complete documentation index at: https://docs.corebanq.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Ledgers overview

> API reference for managing accounting ledgers

## 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)

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