Ledger tools · Ownrecord docs

ledger_accounts_get: Get a ledger account
ledger_accounts_list: List ledger accounts
ledger_adjustments_create: Create a manual ledger adjustment
ledger_transactions_get: Get a ledger transaction
ledger_transactions_list: List ledger transactions
ledger_trial_balance: Get the trial balance

`ledger_accounts_get`

Get a ledger account. Operation ledger.accounts.get · Legal entity level · permission ledger:read · risk tier read · since M2

Returns one account of the legal entity's ledger by its ID (acct_…): code, type, normal side, currency and balance (integer micros, signed in the account's normal direction), plus its newest transactions (recentTransactions, up to 10). For the full statement, list transactions with accountId (recentTransactions.url). An account of another entity or mode is resource_not_found.

Annotations: readOnlyHint: true · destructiveHint: false · idempotentHint: true · openWorldHint: false

Arguments

Argument	Type	Required	Description
`id`	ID (`acct_…`)	yes	–
`entity_id`	ID (`ent_…`)	no	The legal entity to act on (ent_…), inside your API key's reach. Needed with an organization key; entity and brand keys act on their own entity.

Legal entity: pass entity_id with an organization key; entity and brand keys act on their own entity.
Read-only: changes nothing; idempotency_key is ignored.

Errors

resource_not_found: No account with this ID is in this entity's ledger in this mode.
scope_required: The request names no legal entity (an org key without Ownrecord-Entity).
permission_denied: You can't see this entity's ledger (brand-scoped members never can).

Example

The entity's EUR bank account

Arguments:

JSON

{
  "id": "acct_01m4tx5nj8emwbyf7y9vcf47xc",
  "entity_id": "ent_01jbx4m3v8e9t0s6k2c5n7q1wy"
}

Result output:

JSON

{
  "id": "acct_01m4tx5nj8emwbyf7y9vcf47xc",
  "object": "ledger_account",
  "entityId": "ent_01m4tx5nj8emwbyf7y9vcf47x2",
  "livemode": true,
  "brandId": null,
  "code": "bank:ent_01m4tx5nj8emwbyf7y9vcf47x2:EUR",
  "kind": "bank",
  "type": "asset",
  "currency": "EUR",
  "normalSide": "debit",
  "noNegative": false,
  "balance": {
    "posted": "1500000000",
    "pending": "0"
  },
  "createdAt": "2026-10-13T12:00:00.000Z",
  "updatedAt": "2026-10-14T09:30:00.000Z",
  "recentTransactions": {
    "object": "list",
    "data": [
      {
        "id": "txn_01m4tx5nj8emwbyf7y9vcf47xg",
        "object": "ledger_transaction",
        "entityId": "ent_01m4tx5nj8emwbyf7y9vcf47x2",
        "livemode": true,
        "brandId": null,
        "kind": "adjustment",
        "status": "posted",
        "entries": [
          {
            "accountId": "acct_01m4tx5nj8emwbyf7y9vcf47xc",
            "accountCode": "bank:ent_01m4tx5nj8emwbyf7y9vcf47x2:EUR",
            "side": "debit",
            "amount": "1500000000",
            "currency": "EUR"
          },
          {
            "accountId": "acct_01m4tx5nj8emwbyf7y9vcf47xd",
            "accountCode": "opening_balances:EUR",
            "side": "credit",
            "amount": "1500000000",
            "currency": "EUR"
          }
        ],
        "totals": [
          {
            "currency": "EUR",
            "debits": "1500000000",
            "credits": "1500000000"
          }
        ],
        "effectiveAt": "2026-10-14T09:30:00.000Z",
        "postedAt": "2026-10-14T09:30:00.000Z",
        "voidedAt": null,
        "reversalOf": null,
        "links": {},
        "memo": "Opening bank balance from the 2026-09-30 statement",
        "actor": {
          "type": "user",
          "id": "usr_01m4tx5nj8emwbyf7y9vcf47xa",
          "via": "console",
          "approvalId": "apr_01m4tx5nj8emwbyf7y9vcf47xj",
          "onBehalfOfUserId": null,
          "clientId": null,
          "supportGrantId": null
        },
        "createdAt": "2026-10-14T09:30:00.000Z"
      }
    ],
    "has_more": false,
    "url": "/api/v1/ledger/transactions?accountId=acct_01m4tx5nj8emwbyf7y9vcf47xc"
  }
}

`ledger_accounts_list`

List ledger accounts. Operation ledger.accounts.list · Legal entity level · permission ledger:read · risk tier read · since M2

Lists the accounts of the legal entity's ledger in the mode of the request, newest first: the account explorer. One ledger serves all brands of the entity (spec §11.2); accounts are opened the first time a posting uses them, one per account code and currency.

Each account shows its balance in integer micros, signed in the account's normal direction: a positive balance is on the normalSide (debit for assets and expenses, credit for liabilities, revenue and equity), a negative one on the other side. posted counts posted entries; pending counts entries of pending transactions.

Filter by brandId (a brand's revenue, deferred revenue and receivables accounts and its customers' accounts; none for the entity-wide accounts), currency and type. Paginate with limit (1–100, default 10) and starting_after (the next_cursor of the previous page).

Annotations: readOnlyHint: true · destructiveHint: false · idempotentHint: true · openWorldHint: false

Arguments

Argument	Type	Required	Description
`brandId`	ID (`brd_…`) or `none`	no	A brand's accounts (`brd_…`), or `none` for the entity-wide accounts.
`currency`	string	no	Accounts in this currency.
`type`	one of `asset`, `liability`, `revenue`, `expense`, `equity`	no	Accounts of this type.
`limit`	integer	no	Page size, 1 to 100 (default 10). (1–100)
`starting_after`	ID (`acct_…`)	no	The `next_cursor` of the previous page.
`entity_id`	ID (`ent_…`)	no	The legal entity to act on (ent_…), inside your API key's reach. Needed with an organization key; entity and brand keys act on their own entity.

Legal entity: pass entity_id with an organization key; entity and brand keys act on their own entity.
Read-only: changes nothing; idempotency_key is ignored.

Errors

validation_failed: A filter or pagination value is invalid.
scope_required: The request names no legal entity (an org key without Ownrecord-Entity).
permission_denied: You can't see this entity's ledger (brand-scoped members never can).

Examples

The entity's EUR accounts

Arguments:

JSON

{
  "currency": "EUR",
  "entity_id": "ent_01jbx4m3v8e9t0s6k2c5n7q1wy"
}

Result output:

JSON

{
  "object": "list",
  "data": [
    {
      "id": "acct_01m4tx5nj8emwbyf7y9vcf47xd",
      "object": "ledger_account",
      "entityId": "ent_01m4tx5nj8emwbyf7y9vcf47x2",
      "livemode": true,
      "brandId": null,
      "code": "opening_balances:EUR",
      "kind": "opening_balances",
      "type": "equity",
      "currency": "EUR",
      "normalSide": "credit",
      "noNegative": false,
      "balance": {
        "posted": "1500000000",
        "pending": "0"
      },
      "createdAt": "2026-10-13T12:00:00.000Z",
      "updatedAt": "2026-10-14T09:30:00.000Z"
    },
    {
      "id": "acct_01m4tx5nj8emwbyf7y9vcf47xc",
      "object": "ledger_account",
      "entityId": "ent_01m4tx5nj8emwbyf7y9vcf47x2",
      "livemode": true,
      "brandId": null,
      "code": "bank:ent_01m4tx5nj8emwbyf7y9vcf47x2:EUR",
      "kind": "bank",
      "type": "asset",
      "currency": "EUR",
      "normalSide": "debit",
      "noNegative": false,
      "balance": {
        "posted": "1500000000",
        "pending": "0"
      },
      "createdAt": "2026-10-13T12:00:00.000Z",
      "updatedAt": "2026-10-14T09:30:00.000Z"
    }
  ],
  "has_more": false,
  "next_cursor": null
}

Entity-wide equity accounts, one per page

Arguments:

JSON

{
  "brandId": "none",
  "type": "equity",
  "limit": 1,
  "entity_id": "ent_01jbx4m3v8e9t0s6k2c5n7q1wy"
}

Result output:

JSON

{
  "object": "list",
  "data": [
    {
      "id": "acct_01m4tx5nj8emwbyf7y9vcf47xd",
      "object": "ledger_account",
      "entityId": "ent_01m4tx5nj8emwbyf7y9vcf47x2",
      "livemode": true,
      "brandId": null,
      "code": "opening_balances:EUR",
      "kind": "opening_balances",
      "type": "equity",
      "currency": "EUR",
      "normalSide": "credit",
      "noNegative": false,
      "balance": {
        "posted": "1500000000",
        "pending": "0"
      },
      "createdAt": "2026-10-13T12:00:00.000Z",
      "updatedAt": "2026-10-14T09:30:00.000Z"
    }
  ],
  "has_more": true,
  "next_cursor": "acct_01m4tx5nj8emwbyf7y9vcf47xd"
}

`ledger_adjustments_create`

Create a manual ledger adjustment. Operation ledger.adjustments.create · Legal entity level · permission ledger:adjust · risk tier financial · since M2

Posts a manual adjustment to the legal entity's ledger: a transaction of kind adjustment that corrects balances, e.g. to record an opening bank balance. Posted transactions are never changed; to undo an adjustment, post the reverse one.

Send either two accounts and an amount (debitAccount, creditAccount, amount as { "amount": "<integer micros>", "currency": "EUR" }), or entries (2–50, each { account, side, amount, currency }) that balance in every currency. Every adjustment needs a memo: the reason, shown in the ledger, the audit log and to approvers.

Customer wallet accounts can't be adjusted (credit grants move them).
Accounts are codes from the chart of accounts, in the entry's currency. An adjustment may open entity-wide, bank (this entity's) and brand accounts (of this entity's brands); accounts that name a processor connection, product or customer must already exist.
brandId makes the transaction the brand's (default: the one brand whose accounts it moves).

Financial tier: the finance role (or an owner or admin) with a sign-in in the last 15 minutes. If the organization's approval policy lists this operation, a call above the limit of its currency (or in several currencies) answers approval_required: it runs once a second person approves it, as you sent it. Dry-run it first (Ownrecord-Dry-Run: true, dry_run: true) to see the entries it would post.

Annotations: readOnlyHint: false · destructiveHint: false · idempotentHint: true · openWorldHint: false

Arguments

Argument	Type	Required	Description
`debitAccount`	string	no	Two-account form: the account code to debit, e.g. `bank:ent_…:EUR`. (1–200 characters)
`creditAccount`	string	no	Two-account form: the account code to credit, e.g. `opening_balances:EUR`. (1–200 characters)
`amount`	object	no	Two-account form: the amount, integer micros as a string, and its currency.
`entries`	array of object	no	Entries form: 2 to 50 entries that balance in every currency. (2–50 items)
`brandId`	ID (`brd_…`)	no	The brand the adjustment belongs to. Default: the one brand whose accounts it moves.
`memo`	string	yes	The reason: shown in the ledger, the audit log and to approvers. (1–500 characters)
`entity_id`	ID (`ent_…`)	no	The legal entity to act on (ent_…), inside your API key's reach. Needed with an organization key; entity and brand keys act on their own entity.
`idempotency_key`	string	no	A unique string for this change. Retrying with the same key and arguments never acts twice. When left out, the server generates one and returns it in the result's `idempotency_key`. (1–255 characters)
`dry_run`	boolean	no	true: check permissions and rules and compute the result, then roll everything back. Nothing is saved. (default `false`)

Legal entity: pass entity_id with an organization key; entity and brand keys act on their own entity.
Idempotency: the result returns the idempotency_key used, yours or one the server generated. Retry with it: a call with the same key and arguments never acts twice (keys are kept for 24 hours).
Dry run: supported. dry_run: true checks permissions and rules and computes the result, then rolls everything back.

Errors

validation_failed: A field is missing or malformed, an entry's currency isn't its account's, both input forms were sent, or an account can't be used here (details.issues).
ledger_unbalanced: Debits and credits differ in a currency (details.imbalances).
ledger_account_not_adjustable: An entry posts to a customer wallet account.
insufficient_funds: The adjustment would take a customer's credit balance below zero.
resource_not_found: brandId isn't a brand of this legal entity.
idempotency_key_reused: The idempotency key was used before for another adjustment.
approval_required: The approval policy needs a second person for this amount; nothing was posted yet.
approval_rejected: The same request was sent again after it was rejected.
approval_expired: The same request was sent again after its approval request expired.
stale_approval: The approved request could no longer run as requested.
fresh_auth_required: Your last sign-in is older than 15 minutes.
livemode_not_allowed: You have no live-mode access, so you can't adjust the live ledger.
scope_required: The request names no legal entity (an org key without Ownrecord-Entity).
permission_denied: You can't adjust this entity's ledger (finance, owners and admins can).
version_conflict: Another posting changed the same accounts at the same moment; retry.

Examples

Record an opening bank balance

Two accounts and an amount: debit the bank account, credit opening balances.

Arguments:

JSON

{
  "debitAccount": "bank:ent_01m4tx5nj8emwbyf7y9vcf47x2:EUR",
  "creditAccount": "opening_balances:EUR",
  "amount": {
    "amount": "1500000000",
    "currency": "EUR"
  },
  "memo": "Opening bank balance from the 2026-09-30 statement",
  "entity_id": "ent_01jbx4m3v8e9t0s6k2c5n7q1wy",
  "idempotency_key": "8d0c5f8e-4b7a-4e43-9b0f-2f6a0c1d9e21"
}

Result output:

JSON

{
  "id": "txn_01m4tx5nj8emwbyf7y9vcf47xg",
  "object": "ledger_transaction",
  "entityId": "ent_01m4tx5nj8emwbyf7y9vcf47x2",
  "livemode": true,
  "brandId": null,
  "kind": "adjustment",
  "status": "posted",
  "entries": [
    {
      "accountId": "acct_01m4tx5nj8emwbyf7y9vcf47xc",
      "accountCode": "bank:ent_01m4tx5nj8emwbyf7y9vcf47x2:EUR",
      "side": "debit",
      "amount": "1500000000",
      "currency": "EUR"
    },
    {
      "accountId": "acct_01m4tx5nj8emwbyf7y9vcf47xd",
      "accountCode": "opening_balances:EUR",
      "side": "credit",
      "amount": "1500000000",
      "currency": "EUR"
    }
  ],
  "totals": [
    {
      "currency": "EUR",
      "debits": "1500000000",
      "credits": "1500000000"
    }
  ],
  "effectiveAt": "2026-10-14T09:30:00.000Z",
  "postedAt": "2026-10-14T09:30:00.000Z",
  "voidedAt": null,
  "reversalOf": null,
  "links": {},
  "memo": "Opening bank balance from the 2026-09-30 statement",
  "actor": {
    "type": "user",
    "id": "usr_01m4tx5nj8emwbyf7y9vcf47xa",
    "via": "console",
    "approvalId": "apr_01m4tx5nj8emwbyf7y9vcf47xj",
    "onBehalfOfUserId": null,
    "clientId": null,
    "supportGrantId": null
  },
  "createdAt": "2026-10-14T09:30:00.000Z"
}

Move usage revenue of one brand, with entries

Arguments:

JSON

{
  "entries": [
    {
      "account": "revenue:brd_01m4tx5nj8emwbyf7y9vcf47x4:usage:api.calls:EUR",
      "side": "debit",
      "amount": "2500000",
      "currency": "EUR"
    },
    {
      "account": "rounding:EUR",
      "side": "credit",
      "amount": "2500000",
      "currency": "EUR"
    }
  ],
  "memo": "Reclassify a rounding difference booked as usage revenue",
  "entity_id": "ent_01jbx4m3v8e9t0s6k2c5n7q1wy",
  "idempotency_key": "8d0c5f8e-4b7a-4e43-9b0f-2f6a0c1d9e21"
}

Result output:

JSON

{
  "id": "txn_01m4tx5nj8emwbyf7y9vcf47xh",
  "object": "ledger_transaction",
  "entityId": "ent_01m4tx5nj8emwbyf7y9vcf47x2",
  "livemode": true,
  "brandId": "brd_01m4tx5nj8emwbyf7y9vcf47x4",
  "kind": "adjustment",
  "status": "posted",
  "entries": [
    {
      "accountId": "acct_01m4tx5nj8emwbyf7y9vcf47xe",
      "accountCode": "revenue:brd_01m4tx5nj8emwbyf7y9vcf47x4:usage:api.calls:EUR",
      "side": "debit",
      "amount": "2500000",
      "currency": "EUR"
    },
    {
      "accountId": "acct_01m4tx5nj8emwbyf7y9vcf47xf",
      "accountCode": "rounding:EUR",
      "side": "credit",
      "amount": "2500000",
      "currency": "EUR"
    }
  ],
  "totals": [
    {
      "currency": "EUR",
      "debits": "2500000",
      "credits": "2500000"
    }
  ],
  "effectiveAt": "2026-10-14T09:30:00.000Z",
  "postedAt": "2026-10-14T09:30:00.000Z",
  "voidedAt": null,
  "reversalOf": null,
  "links": {},
  "memo": "Reclassify a rounding difference booked as usage revenue",
  "actor": {
    "type": "user",
    "id": "usr_01m4tx5nj8emwbyf7y9vcf47xa",
    "via": "api",
    "approvalId": null,
    "onBehalfOfUserId": null,
    "clientId": null,
    "supportGrantId": null
  },
  "createdAt": "2026-10-14T09:30:00.000Z"
}

`ledger_transactions_get`

Get a ledger transaction. Operation ledger.transactions.get · Legal entity level · permission ledger:read · risk tier read · since M2

Returns one transaction of the legal entity's ledger by its ID (txn_…): its kind and status, the debit and credit entries with their account codes (integer micros), the totals per currency, the business date (effectiveAt), the objects it is about (links), the memo, and the actor who posted it (actor.approvalId names the approval request when a second person approved it). A transaction of another entity or mode is resource_not_found.

Annotations: readOnlyHint: true · destructiveHint: false · idempotentHint: true · openWorldHint: false

Arguments

Argument	Type	Required	Description
`id`	ID (`txn_…`)	yes	–
`entity_id`	ID (`ent_…`)	no	The legal entity to act on (ent_…), inside your API key's reach. Needed with an organization key; entity and brand keys act on their own entity.

Legal entity: pass entity_id with an organization key; entity and brand keys act on their own entity.
Read-only: changes nothing; idempotency_key is ignored.

Errors

resource_not_found: No transaction with this ID is in this entity's ledger in this mode.
scope_required: The request names no legal entity (an org key without Ownrecord-Entity).
permission_denied: You can't see this entity's ledger (brand-scoped members never can).

Example

An approved manual adjustment

Arguments:

JSON

{
  "id": "txn_01m4tx5nj8emwbyf7y9vcf47xg",
  "entity_id": "ent_01jbx4m3v8e9t0s6k2c5n7q1wy"
}

Result output:

JSON

{
  "id": "txn_01m4tx5nj8emwbyf7y9vcf47xg",
  "object": "ledger_transaction",
  "entityId": "ent_01m4tx5nj8emwbyf7y9vcf47x2",
  "livemode": true,
  "brandId": null,
  "kind": "adjustment",
  "status": "posted",
  "entries": [
    {
      "accountId": "acct_01m4tx5nj8emwbyf7y9vcf47xc",
      "accountCode": "bank:ent_01m4tx5nj8emwbyf7y9vcf47x2:EUR",
      "side": "debit",
      "amount": "1500000000",
      "currency": "EUR"
    },
    {
      "accountId": "acct_01m4tx5nj8emwbyf7y9vcf47xd",
      "accountCode": "opening_balances:EUR",
      "side": "credit",
      "amount": "1500000000",
      "currency": "EUR"
    }
  ],
  "totals": [
    {
      "currency": "EUR",
      "debits": "1500000000",
      "credits": "1500000000"
    }
  ],
  "effectiveAt": "2026-10-14T09:30:00.000Z",
  "postedAt": "2026-10-14T09:30:00.000Z",
  "voidedAt": null,
  "reversalOf": null,
  "links": {},
  "memo": "Opening bank balance from the 2026-09-30 statement",
  "actor": {
    "type": "user",
    "id": "usr_01m4tx5nj8emwbyf7y9vcf47xa",
    "via": "console",
    "approvalId": "apr_01m4tx5nj8emwbyf7y9vcf47xj",
    "onBehalfOfUserId": null,
    "clientId": null,
    "supportGrantId": null
  },
  "createdAt": "2026-10-14T09:30:00.000Z"
}

`ledger_transactions_list`

List ledger transactions. Operation ledger.transactions.list · Legal entity level · permission ledger:read · risk tier read · since M2

Lists the transactions of the legal entity's ledger in the mode of the request, newest first. Every transaction has balanced debit and credit entries (integer micros) on the entity's accounts, its kind and status, the actor who posted it (with approvalId when a second person approved it) and the objects it is about (links). Posted transactions are never changed: corrections are reversals (reversalOf).

Filters: accountId (an account statement), kind (one or several), status, brandId (or none), and effectiveFrom / effectiveTo, whole days in UTC (YYYY-MM-DD, both included). Paginate with limit (1–100, default 10) and starting_after (the next_cursor of the previous page). With a date filter, one call reads at most 1,000 transactions, so a page can hold fewer than limit items while has_more is true: keep paging with next_cursor.

Annotations: readOnlyHint: true · destructiveHint: false · idempotentHint: true · openWorldHint: false

Arguments

Argument	Type	Required	Description
`accountId`	ID (`acct_…`)	no	Transactions with an entry on this account: its statement.
`kind`	one of 19 values, e.g. `topup`, `sale`, `grant` or array of one of 19 values, e.g. `topup`, `sale`, `grant`	no	One kind, or several.
`status`	one of `pending`, `posted`, `voided`	no	`pending`, `posted` or `voided`.
`brandId`	ID (`brd_…`) or `none`	no	A brand's transactions (`brd_…`), or `none` for those of no brand.
`effectiveFrom`	string	no	Effective on or after this day (`YYYY-MM-DD`, UTC).
`effectiveTo`	string	no	Effective on or before this day (`YYYY-MM-DD`, UTC).
`limit`	integer	no	Page size, 1 to 100 (default 10). (1–100)
`starting_after`	ID (`txn_…`)	no	The `next_cursor` of the previous page.
`entity_id`	ID (`ent_…`)	no	The legal entity to act on (ent_…), inside your API key's reach. Needed with an organization key; entity and brand keys act on their own entity.

Legal entity: pass entity_id with an organization key; entity and brand keys act on their own entity.
Read-only: changes nothing; idempotency_key is ignored.

Errors

validation_failed: A filter or pagination value is invalid, or effectiveFrom is after effectiveTo.
scope_required: The request names no legal entity (an org key without Ownrecord-Entity).
permission_denied: You can't see this entity's ledger (brand-scoped members never can).

Examples

Manual adjustments in October 2026

Arguments:

JSON

{
  "kind": "adjustment",
  "effectiveFrom": "2026-10-01",
  "effectiveTo": "2026-10-31",
  "entity_id": "ent_01jbx4m3v8e9t0s6k2c5n7q1wy"
}

Result output:

JSON

{
  "object": "list",
  "data": [
    {
      "id": "txn_01m4tx5nj8emwbyf7y9vcf47xg",
      "object": "ledger_transaction",
      "entityId": "ent_01m4tx5nj8emwbyf7y9vcf47x2",
      "livemode": true,
      "brandId": null,
      "kind": "adjustment",
      "status": "posted",
      "entries": [
        {
          "accountId": "acct_01m4tx5nj8emwbyf7y9vcf47xc",
          "accountCode": "bank:ent_01m4tx5nj8emwbyf7y9vcf47x2:EUR",
          "side": "debit",
          "amount": "1500000000",
          "currency": "EUR"
        },
        {
          "accountId": "acct_01m4tx5nj8emwbyf7y9vcf47xd",
          "accountCode": "opening_balances:EUR",
          "side": "credit",
          "amount": "1500000000",
          "currency": "EUR"
        }
      ],
      "totals": [
        {
          "currency": "EUR",
          "debits": "1500000000",
          "credits": "1500000000"
        }
      ],
      "effectiveAt": "2026-10-14T09:30:00.000Z",
      "postedAt": "2026-10-14T09:30:00.000Z",
      "voidedAt": null,
      "reversalOf": null,
      "links": {},
      "memo": "Opening bank balance from the 2026-09-30 statement",
      "actor": {
        "type": "user",
        "id": "usr_01m4tx5nj8emwbyf7y9vcf47xa",
        "via": "console",
        "approvalId": "apr_01m4tx5nj8emwbyf7y9vcf47xj",
        "onBehalfOfUserId": null,
        "clientId": null,
        "supportGrantId": null
      },
      "createdAt": "2026-10-14T09:30:00.000Z"
    }
  ],
  "has_more": false,
  "next_cursor": null
}

The statement of one account, one per page

Arguments:

JSON

{
  "accountId": "acct_01m4tx5nj8emwbyf7y9vcf47xc",
  "limit": 1,
  "entity_id": "ent_01jbx4m3v8e9t0s6k2c5n7q1wy"
}

Result output:

JSON

{
  "object": "list",
  "data": [
    {
      "id": "txn_01m4tx5nj8emwbyf7y9vcf47xg",
      "object": "ledger_transaction",
      "entityId": "ent_01m4tx5nj8emwbyf7y9vcf47x2",
      "livemode": true,
      "brandId": null,
      "kind": "adjustment",
      "status": "posted",
      "entries": [
        {
          "accountId": "acct_01m4tx5nj8emwbyf7y9vcf47xc",
          "accountCode": "bank:ent_01m4tx5nj8emwbyf7y9vcf47x2:EUR",
          "side": "debit",
          "amount": "1500000000",
          "currency": "EUR"
        },
        {
          "accountId": "acct_01m4tx5nj8emwbyf7y9vcf47xd",
          "accountCode": "opening_balances:EUR",
          "side": "credit",
          "amount": "1500000000",
          "currency": "EUR"
        }
      ],
      "totals": [
        {
          "currency": "EUR",
          "debits": "1500000000",
          "credits": "1500000000"
        }
      ],
      "effectiveAt": "2026-10-14T09:30:00.000Z",
      "postedAt": "2026-10-14T09:30:00.000Z",
      "voidedAt": null,
      "reversalOf": null,
      "links": {},
      "memo": "Opening bank balance from the 2026-09-30 statement",
      "actor": {
        "type": "user",
        "id": "usr_01m4tx5nj8emwbyf7y9vcf47xa",
        "via": "console",
        "approvalId": "apr_01m4tx5nj8emwbyf7y9vcf47xj",
        "onBehalfOfUserId": null,
        "clientId": null,
        "supportGrantId": null
      },
      "createdAt": "2026-10-14T09:30:00.000Z"
    }
  ],
  "has_more": true,
  "next_cursor": "txn_01m4tx5nj8emwbyf7y9vcf47xg"
}

`ledger_trial_balance`

Get the trial balance. Operation ledger.trial_balance · Legal entity level · permission ledger:read · risk tier read · since M2

Returns the trial balance of the legal entity's ledger in the mode of the request: for each currency, every account with a non-zero posted balance, its balance on the debit or the credit side (integer micros), and the debit and credit totals. The totals of a currency must be equal (balanced); difference is debits minus credits. All brands of the entity are included.

Without asOf, the balances are the accounts' current posted balances. With asOf (YYYY-MM-DD), they are recomputed from the posted transactions effective up to the end of that day (UTC). Pending and voided transactions never count. Filter with currency.

Annotations: readOnlyHint: true · destructiveHint: false · idempotentHint: true · openWorldHint: false

Arguments

Argument	Type	Required	Description
`asOf`	string	no	Balances at the end of this day (`YYYY-MM-DD`, UTC). Leave it out for the balances now.
`currency`	string	no	One currency only.
`entity_id`	ID (`ent_…`)	no	The legal entity to act on (ent_…), inside your API key's reach. Needed with an organization key; entity and brand keys act on their own entity.

Legal entity: pass entity_id with an organization key; entity and brand keys act on their own entity.
Read-only: changes nothing; idempotency_key is ignored.

Errors

validation_failed: asOf isn't a date such as 2026-09-30, or currency isn't a currency code.
scope_required: The request names no legal entity (an org key without Ownrecord-Entity).
permission_denied: You can't see this entity's ledger (brand-scoped members never can).

Examples

The trial balance now

Arguments:

JSON

{
  "entity_id": "ent_01jbx4m3v8e9t0s6k2c5n7q1wy"
}

Result output:

JSON

{
  "object": "ledger_trial_balance",
  "entityId": "ent_01m4tx5nj8emwbyf7y9vcf47x2",
  "livemode": true,
  "asOf": null,
  "balanced": true,
  "currencies": [
    {
      "currency": "EUR",
      "accounts": [
        {
          "accountId": "acct_01m4tx5nj8emwbyf7y9vcf47xc",
          "code": "bank:ent_01m4tx5nj8emwbyf7y9vcf47x2:EUR",
          "type": "asset",
          "normalSide": "debit",
          "brandId": null,
          "balance": "1500000000",
          "debit": "1500000000",
          "credit": "0"
        },
        {
          "accountId": "acct_01m4tx5nj8emwbyf7y9vcf47xd",
          "code": "opening_balances:EUR",
          "type": "equity",
          "normalSide": "credit",
          "brandId": null,
          "balance": "1500000000",
          "debit": "0",
          "credit": "1500000000"
        }
      ],
      "totals": {
        "debit": "1500000000",
        "credit": "1500000000"
      },
      "difference": "0",
      "balanced": true
    }
  ]
}

EUR balances at the end of September 2026

Arguments:

JSON

{
  "asOf": "2026-09-30",
  "currency": "EUR",
  "entity_id": "ent_01jbx4m3v8e9t0s6k2c5n7q1wy"
}

Result output:

JSON

{
  "object": "ledger_trial_balance",
  "entityId": "ent_01m4tx5nj8emwbyf7y9vcf47x2",
  "livemode": true,
  "asOf": "2026-09-30",
  "balanced": true,
  "currencies": [
    {
      "currency": "EUR",
      "accounts": [
        {
          "accountId": "acct_01m4tx5nj8emwbyf7y9vcf47xc",
          "code": "bank:ent_01m4tx5nj8emwbyf7y9vcf47x2:EUR",
          "type": "asset",
          "normalSide": "debit",
          "brandId": null,
          "balance": "1500000000",
          "debit": "1500000000",
          "credit": "0"
        },
        {
          "accountId": "acct_01m4tx5nj8emwbyf7y9vcf47xd",
          "code": "opening_balances:EUR",
          "type": "equity",
          "normalSide": "credit",
          "brandId": null,
          "balance": "1500000000",
          "debit": "0",
          "credit": "1500000000"
        }
      ],
      "totals": {
        "debit": "1500000000",
        "credit": "1500000000"
      },
      "difference": "0",
      "balanced": true
    }
  ]
}

ledger_accounts_get#

Arguments#

Errors#

Example#

ledger_accounts_list#

Arguments#

Errors#

Examples#

ledger_adjustments_create#

Arguments#

Errors#

Examples#

ledger_transactions_get#

Arguments#

Errors#

Example#

ledger_transactions_list#

Arguments#

Errors#

Examples#

ledger_trial_balance#

Arguments#

Errors#

Examples#

`ledger_accounts_get`

Arguments

Errors

Example

`ledger_accounts_list`

Arguments

Errors

Examples

`ledger_adjustments_create`

Arguments

Errors

Examples

`ledger_transactions_get`

Arguments

Errors

Example

`ledger_transactions_list`

Arguments

Errors

Examples

`ledger_trial_balance`

Arguments

Errors

Examples