List ledger accounts · Ownrecord docs

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).

At a glance

REST: GET /api/v1/ledger/accounts
MCP tool: ledger_accounts_list
Operation ID: ledger.accounts.list
Scope: Legal entity
Permission: ledger:read
Risk tier: read
Dry run: Not supported
Idempotency: Not needed (read only)
Modes: Test and live
Pagination: limit (at most 100) and starting_after
Authentication: API key with the ledger:read scope
Since: M2

Request

Query parameters

Field	Type	Required	Description
`brandId`	`brd_…` ID 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 (1 to 100)	No	Page size, 1 to 100 (default 10).
`starting_after`	`acct_…` ID	No	The `next_cursor` of the previous page.

Response

200 OK with a JSON object, a page of the list (newest first):

Field	Type	Description
`object`	`"list"`
`data`	array of object
`data[].id`	`acct_…` ID
`data[].object`	`"ledger_account"`
`data[].entityId`	`ent_…` ID
`data[].livemode`	boolean
`data[].brandId`	`brd_…` ID or null	The brand of a revenue, deferred revenue or receivables account, or of a customer's account.
`data[].code`	string	The account code from the chart of accounts, e.g. `opening_balances:EUR`.
`data[].kind`	one of 19 values, e.g. `processor_clearing`, `bank`, `receivable_customers` (all in the OpenAPI document)	What the code names, e.g. `usage_revenue` or `tax_payable`.
`data[].type`	one of `asset`, `liability`, `revenue`, `expense`, `equity`
`data[].currency`	string
`data[].normalSide`	one of `debit`, `credit`	The side that increases the balance: debit for assets and expenses, credit for the rest.
`data[].noNegative`	boolean	The posted balance can't go below zero.
`data[].balance`	object	Integer micros, signed in the normal direction (negative: on the other side). `pending` counts pending transactions.
`data[].balance.posted`	integer string
`data[].balance.pending`	integer string
`data[].createdAt`	date-time
`data[].updatedAt`	date-time
`has_more`	boolean
`next_cursor`	`acct_…` ID or null

Examples

The entity's EUR accounts

HTTP

GET /api/v1/ledger/accounts?currency=EUR
Authorization: Bearer or_test_…

Response (200):

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

HTTP

GET /api/v1/ledger/accounts?brandId=none&type=equity&limit=1
Authorization: Bearer or_test_…

Response (200):

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"
}

Errors

Code	HTTP status	When	What to do
`validation_failed`	400	A filter or pagination value is invalid.	Fix the fields listed in `details.issues` and send the request again.
`scope_required`	400	The request names no legal entity (an org key without `Ownrecord-Entity`).	Call the operation with credentials or a target at its level: an organization, a legal entity, a brand or the platform (`details.required_scope`).
`permission_denied`	403	You can't see this entity's ledger (brand-scoped members never can).	Ask an organization owner or admin for a role or scope that allows this action.

It can also return these common errors: api_version_unsupported, authentication_required, api_key_invalid, resource_not_found, dry_run_not_supported, rate_limited, internal_error.

At a glance#

Request#

Query parameters#

Response#

Examples#

The entity's EUR accounts#

Entity-wide equity accounts, one per page#

Errors#