A ledger_account
is an account in a double-entry accounting system. Common examples include asset, liability, expense, and revenue accounts. Each ledger account belongs to a ledger and can only have entries with other accounts belonging to the same ledger.
Attribute | Description |
---|---|
id string | Unique identifier for the ledger account. |
name string | The name of the ledger account. e.g. Assets |
description string | An optional free-form description for internal use. |
normal_balance string | One of credit , debit If an account is credit normal, then a "negative" balance would be one where the debit balance exceeds the credit balance. For example, liabilities accounts are credit normal whereas assets accounts are debit normal. |
balances object | The pending, posted, and available balances for this ledger account. The posted balance is the sum of all posted entries on the account. The pending balance is the sum of all pending and posted entries on the account. The available balance is the posted incoming entries minus the sum of the pending and posted outgoing amounts. See theTransaction Status and Balances guide for more information. |
ledger_id string | The ID of the ledger this account belongs to. |
metadata object | Additional data represented as key-value pairs. Both the key and value must be strings. See Metadata. |
live_mode boolean | This field will be true if this object was created with a production API key or false if created with a test API key. |
lock_version int32 | This field is incremented when the pending or posted balance of the ledger account changes. Can be referenced when creating a ledger transaction to prevent the transaction from being created if the lock version has changed. |
ledgerable_type string | If the ledger account is linked to a ledgerable account, the type will be populated here, otherwise null .This can be either external_account or internal_account .See Linking to Other Modern Treasury Objects |
ledgerable_id string | If the ledger account is linked to a ledgerable account, the id will be populated here, otherwise null . |
{
"id": "f1c7e474-e6d5-4741-9f76-04510c8b6d7a",
"object": "ledger_account",
"name": "Liabilities",
"ledger_id": "a9d970da-207e-43da-b4d6-6e9ae01ba2cc",
"description": null,
"lock_version": 6,
"normal_balance": "credit",
"balances": {
"effective_at_lower_bound": "2020-08-04T16:54:32Z",
"effective_at_upper_bound": "2021-08-04T16:54:32Z",
"pending_balance": {
"credits": 50000,
"debits": 10000,
"amount": 40000,
"currency": "USD",
"currency_exponent": 2
},
"posted_balance": {
"credits": 20000,
"debits": 1000,
"amount": 19000,
"currency": "USD",
"currency_exponent": 2
},
"available_balance": {
"credits": 20000,
"debits": 10000,
"amount": 10000,
"currency": "USD",
"currency_exponent": 2
}
},
"ledgerable_type": "external_account",
"ledgerable_id": "22c19f2f-14cf-4a17-b5d0-c6838e3eaeb3",
"metadata": {},
"live_mode": true,
"created_at": "2020-08-04T16:54:32Z",
"updated_at": "2020-08-04T16:54:32Z"
}