Chart of Accounts object

{
    "data": {
        "type": "Chart_Of_Accounts",
        "accounts": [
            {
                "id": "6ac7e685-4859-43a0-9f26-61e57c31f4ea",
                "name": "Expenses",
                "stable_name": "EXPENSES",
                "normality": "DEBIT",
                "account_type": {
                    "value": "EXPENSE",
                    "display_name": "Expenses"
                },
                "account_subtype": null,
                "sub_accounts": [
                    {
                        "id": "ab16f453-6b0f-416d-bcc9-92edba3b6e0a",
                        "name": "Cost of Goods Sold",
                        "stable_name": "COGS",
                        "normality": "DEBIT",
                        "account_type": {
                            "value": "EXPENSE",
                            "display_name": "Expenses"
                        },
                        "account_subtype": {
                            "value": "COGS",
                            "display_name": "COGS"
                        },
                        "sub_accounts": [
                        // Sub-accounts omitted for brevity
                        ]
                    },
                    {
                        "id": "ab5f3795-734e-4b12-b9a1-c32ec4b43c2e",
                        "name": "Operating Expenses",
                        "stable_name": "OPERATING_EXPENSES",
                        "normality": "DEBIT",
                        "account_type": {
                            "value": "EXPENSE",
                            "display_name": "Expenses"
                        },
                        "account_subtype": {
                            "value": "OPERATING_EXPENSES",
                            "display_name": "Operating Expenses"
                        },
                        "sub_accounts": [
                        // Sub-accounts omitted for brevity
                        ]
                    },
                ]
            },
            {
                "id": "700a1b71-0b38-4d36-b46c-c0610f7849b5",
                "name": "Revenue",
                "stable_name": "REVENUE",
                "normality": "CREDIT",
                "account_type": {
                    "value": "REVENUE",
                    "display_name": "Revenue"
                },
                "account_subtype": null,
                "sub_accounts": [
                    {
                        "id": "59d427f8-4681-4a8c-926e-3c3963b24e8f",
                        "name": "Service Revenue",
                        "stable_name": "SERVICES_REVENUE",
                        "normality": "CREDIT",
                        "account_type": {
                            "value": "REVENUE",
                            "display_name": "Revenue"
                        },
                        "account_subtype": {
                            "value": "SALES",
                            "display_name": "Sales"
                        },
                        "sub_accounts": []
                    },
                    {
                        "id": "d9ac1801-3433-4666-9e49-597c3d8c9816",
                        "name": "Sale of Goods Revenue",
                        "stable_name": "GOODS_REVENUE",
                        "normality": "CREDIT",
                        "account_type": {
                            "value": "REVENUE",
                            "display_name": "Revenue"
                        },
                        "account_subtype": {
                            "value": "SALES",
                            "display_name": "Sales"
                        },
                        "sub_accounts": []
                    }
                ]
            },
            // Additional accounts omitted for brevity
        ]
    }
}

The chart of accounts for the general ledger of a business on Layer’s platform. A general ledger is automatically created when a Business is created via the Create a Business endpoint.

Attributes

string

Resource type. Value will be “Chart_Of_Accounts”.

array of Ledger Accounts

Array of Ledger Accounts within the Ledger with their entries and balances omitted.

Ledger Account object

An account within the chart of accounts for the general ledger.

string

Unique identifier of the ledger account.

string

Account name

string

Stable identifier for templated account.

string

Human readable description for this ledger account.

array of Ledger Account objects

An array of Ledger Account objects representing child accounts of this ledger account.

integer

Balance of the account, in cents.

enum

Account balance normality. Values can be: DEBIT, CREDIT

enum

required

Type of the ledger account. Values can be: ASSET, LIABILITY, EQUITY, REVENUE, or EXPENSE

enum

required

Subtype of the ledger account. Values can be: BANK_ACCOUNTS, ACCOUNTS_RECEIVABLE, INVENTORY, PAYMENT_PROCESSOR_CLEARING_ACCOUNT, FIXED_ASSET, ACCUMULATED_DEPRECIATION, CASH, UNDEPOSITED_FUNDS, CURRENT_ASSET, NON_CURRENT_ASSET, PREPAID_EXPENSES, DEVELOPMENT_COSTS, LOANS_RECEIVABLE, INTANGIBLE_ASSET, ACCOUNTS_PAYABLE, CREDIT_CARD, INCOME_TAXES_PAYABLE, SALES_TAXES_PAYABLE, OTHER_TAXES_PAYABLE, PAYROLL_TAXES_PAYABLE, UNEARNED_REVENUE, PAYROLL_LIABILITY, PAYROLL_CLEARING, LINE_OF_CREDIT, TIPS, REFUND_LIABILITIES, UNDEPOSITED_OUTFLOWS, OUTGOING_PAYMENT_CLEARING_ACCOUNT, OTHER_CURRENT_LIABILITY, LOANS_PAYABLE, NOTES_PAYABLE, SHAREHOLDER_LOAN, NON_CURRENT_LIABILITY, CONTRIBUTIONS, DISTRIBUTIONS, COMMON_STOCK, PREFERRED_STOCK, ADDITIONAL_PAID_IN_CAPITAL, RETAINED_EARNINGS, ACCUMULATED_ADJUSTMENTS, OPENING_BALANCE_EQUITY, OTHER_EQUITY, SALES, UNCATEGORIZED_REVENUE, RETURNS_ALLOWANCES, DIVIDEND_INCOME, INTEREST_INCOME, OTHER_INCOME, COGS, OPERATING_EXPENSES, PAYROLL, TAXES_LICENSES, UNCATEGORIZED_EXPENSE, CHARITABLE_CONTRIBUTIONS, LOAN_EXPENSES, FINANCE_COSTS, INTEREST_EXPENSES, DEPRECIATION, AMORTIZATION, BAD_DEBT, or OTHER_EXPENSES

array of Ledger Account Line Item objects

Array of Ledger Account Line Item objects representing ledger entries recorded in this account.

Journal Entry object

A journal entry within the general ledger.

string

Unique identifier of the journal entry.

string

ID of the business associated with this journal entry.

string

ID of the general ledger containing this journal entry.

string

Entity that created the journal entry.

enum

Type of entry. Example values: INVOICE_PAYMENT, EXPENSE

array of Ledger Account Line Item objects

Array of Ledger Account Line Items comprising the Journal Entry.

Ledger Account Line Item object

A ledger entry within a ledger account.

string

Unique identifier of the ledger account line item.

string

ID of the Journal entry the ledger account line item was part of.

Ledger Account object

Simplified Ledger Account object containing this line item.

enum

Direction of line item. Values can be: DEBIT, CREDIT

ISO8601 timestamp

Timestamp of the financial transaction associated with the line item.

ISO8601 timestamp

Timestamp when ledger entry was added to the ledger account.

{
    "data": {
        "type": "Chart_Of_Accounts",
        "accounts": [
            {
                "id": "6ac7e685-4859-43a0-9f26-61e57c31f4ea",
                "name": "Expenses",
                "stable_name": "EXPENSES",
                "normality": "DEBIT",
                "account_type": {
                    "value": "EXPENSE",
                    "display_name": "Expenses"
                },
                "account_subtype": null,
                "sub_accounts": [
                    {
                        "id": "ab16f453-6b0f-416d-bcc9-92edba3b6e0a",
                        "name": "Cost of Goods Sold",
                        "stable_name": "COGS",
                        "normality": "DEBIT",
                        "account_type": {
                            "value": "EXPENSE",
                            "display_name": "Expenses"
                        },
                        "account_subtype": {
                            "value": "COGS",
                            "display_name": "COGS"
                        },
                        "sub_accounts": [
                        // Sub-accounts omitted for brevity
                        ]
                    },
                    {
                        "id": "ab5f3795-734e-4b12-b9a1-c32ec4b43c2e",
                        "name": "Operating Expenses",
                        "stable_name": "OPERATING_EXPENSES",
                        "normality": "DEBIT",
                        "account_type": {
                            "value": "EXPENSE",
                            "display_name": "Expenses"
                        },
                        "account_subtype": {
                            "value": "OPERATING_EXPENSES",
                            "display_name": "Operating Expenses"
                        },
                        "sub_accounts": [
                        // Sub-accounts omitted for brevity
                        ]
                    },
                ]
            },
            {
                "id": "700a1b71-0b38-4d36-b46c-c0610f7849b5",
                "name": "Revenue",
                "stable_name": "REVENUE",
                "normality": "CREDIT",
                "account_type": {
                    "value": "REVENUE",
                    "display_name": "Revenue"
                },
                "account_subtype": null,
                "sub_accounts": [
                    {
                        "id": "59d427f8-4681-4a8c-926e-3c3963b24e8f",
                        "name": "Service Revenue",
                        "stable_name": "SERVICES_REVENUE",
                        "normality": "CREDIT",
                        "account_type": {
                            "value": "REVENUE",
                            "display_name": "Revenue"
                        },
                        "account_subtype": {
                            "value": "SALES",
                            "display_name": "Sales"
                        },
                        "sub_accounts": []
                    },
                    {
                        "id": "d9ac1801-3433-4666-9e49-597c3d8c9816",
                        "name": "Sale of Goods Revenue",
                        "stable_name": "GOODS_REVENUE",
                        "normality": "CREDIT",
                        "account_type": {
                            "value": "REVENUE",
                            "display_name": "Revenue"
                        },
                        "account_subtype": {
                            "value": "SALES",
                            "display_name": "Sales"
                        },
                        "sub_accounts": []
                    }
                ]
            },
            // Additional accounts omitted for brevity
        ]
    }
}

Account Identifier Get chart of accounts

⌘I

Businesses

Financial Activity

Accounting Reports

Platform Configuration

Activity Metrics

Quickbooks

Chart of Accounts object

Attributes

Ledger Account object

Journal Entry object

Ledger Account Line Item object

​Attributes

​Ledger Account object

​Journal Entry object

​Ledger Account Line Item object

Attributes

Ledger Account object

Journal Entry object

Ledger Account Line Item object