Accounting API Concepts

The Accounting API gives partners programmatic access to accounts — ledger positions — along with their balances and transaction history. It is designed so that an account is referenced externally only by its account_uuid: no banking‑core, database, or owner identifiers are ever exposed.

This guide describes the domain model behind the Accounting API.

Core Concepts

Accounts

An account is a ledger position. It is the unit you create, read, and update through the API, and it is always identified by its account_uuid.

You can:

Create a new account (ledger position) for a business partner.
List the accounts accessible to your partner account.
Get a single account by its account_uuid.
Update a mutable field — the account's name, description, or an active ↔ frozen status toggle.

Only these fields are mutable; the underlying ledger position itself is managed by the platform.

Balance

Each account has a balance you can retrieve on demand. Balances are cached and refreshed from the banking core when the cached values are stale, so a balance read always reflects a current view without you having to manage refresh logic.

Transactions

An account's transactions are its ledger transfers, returned newest first and expressed relative to this account (that is, from the perspective of the account you queried). Use these to reconcile activity and present statement‑style history.

Key Patterns

UUID‑Only Referencing

Every account is referenced solely by account_uuid. There are no numeric IDs, banking‑core identifiers, or owner references in the API surface — carry the account_uuid between calls.

Active vs. Frozen

An account's status can be toggled between active and frozen via update. Freezing is a reversible state change on the same account rather than a delete.

Pagination

Transaction and account list endpoints are paginated through query parameters — see Pagination and Rate Limits.

Related Guides

API Authentication and Credentials — How to authenticate API requests
API Scoping and Permissions — How data is scoped to your partner account
Accounting API Reference — Full endpoint documentation