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Overview

Journal Entries are the fundamental building blocks of the General Ledger. They record financial transactions by debiting one or more accounts and crediting one or more accounts. The total debits must always equal total credits.

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Journal Entry Properties

PropertyTypeDescription
journal_entry_idstringUnique identifier
tran_datestringTransaction date (YYYY-MM-DD)
posting_period_idstringAssociated accounting period
memostringDescription of the entry
entry_typestringStandard, Adjusting, Closing, etc.
currencystringISO 4217 currency code
statusstringCurrent workflow status
linesarrayDebit and credit line items

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Entry Types

TypeDescription
StandardRegular business transactions
AdjustingPeriod-end adjustments
ClosingYear-end closing entries
ReversingAutomatic reversals of adjusting entries

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Document Statuses

StatusDescription
DraftInitial state, can be modified
Pending ApprovalSubmitted for approval
On HoldTemporarily held
ApprovedAll approvals obtained
PostedPosted to the GL
RejectedRejected during approval
VoidedEntry has been voided

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Line Item Structure

Each journal entry line contains:
FieldTypeDescription
line_numbernumberSequential line number
account_idstringGL account ID
debitnumberDebit amount (0 if credit)
creditnumberCredit amount (0 if debit)
memostringLine-level description

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Endpoints

Create Entry

Create a new journal entry

Get Entry

Retrieve entry details

List Entries

List journal entries

Update Entry

Update a draft entry

Workflow Actions

Submit, approve, reject, hold

Post Entry

Post to the GL

Reverse Entry

Create reversing entry

Void Entry

Void an entry

Delete Entry

Delete a draft entry

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Approval Workflow

1

Create Draft

Create a journal entry in Draft status
2

Submit for Approval

Submit the entry for approval. Required approval level is determined by amount thresholds.
3

Approve

Approvers review and approve. Multi-level approval may be required for larger amounts.
4

Post

Entry is automatically posted after final approval, or manually posted if configured.

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Balancing Rules

Journal entries must balance - total debits must equal total credits. The API will reject entries that don’t balance.
{
  "lines": [
    { "account_id": "expense-001", "debit": 500, "credit": 0 },
    { "account_id": "cash-001", "debit": 0, "credit": 500 }
  ]
}
// Total Debits: 500
// Total Credits: 500
// Entry is balanced ✓