# List ledger accounts > The ledger.accounts.list operation: GET /api/v1/ledger/accounts in the REST API and the ledger_accounts_list tool in the MCP server. 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`](https://ownrecord.io/docs/reference/errors.md#validation_failed) | 400 | A filter or pagination value is invalid. | Fix the fields listed in `details.issues` and send the request again. | | [`scope_required`](https://ownrecord.io/docs/reference/errors.md#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`](https://ownrecord.io/docs/reference/errors.md#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](https://ownrecord.io/docs/reference.md#common-errors): [`api_version_unsupported`](https://ownrecord.io/docs/reference/errors.md#api_version_unsupported), [`authentication_required`](https://ownrecord.io/docs/reference/errors.md#authentication_required), [`api_key_invalid`](https://ownrecord.io/docs/reference/errors.md#api_key_invalid), [`resource_not_found`](https://ownrecord.io/docs/reference/errors.md#resource_not_found), [`dry_run_not_supported`](https://ownrecord.io/docs/reference/errors.md#dry_run_not_supported), [`rate_limited`](https://ownrecord.io/docs/reference/errors.md#rate_limited), [`internal_error`](https://ownrecord.io/docs/reference/errors.md#internal_error).