Ledgers

Ledgers provide a complete, detailed record of all financial transactions and money movements in your PayMongo account. Use ledgers for accounting, reconciliation, and audit purposes.

Dashboard Overview

The Ledgers dashboard shows all financial entries with:

Column	Description
Date	Transaction date and time
Reference	Unique ledger entry ID
Type	Transaction category
Description	Details of the entry
Debit	Money out
Credit	Money in
Balance	Running balance

Ledger Entry Types

Type	Description
id	string	Unique identifier for the ledger entry.
ledger_account_id	string	The ID of the ledger account associated with this entry.
ledger_account_currency	string	The currency of the associated ledger account.
ledger_account_currency_exponent	int32	The currency exponent used by the ledger account (e.g., 2 for USD).
direction	string	Indicates whether the entry is a credit or a debit.
amount	int	Amount in the ledger account’s smallest currency unit. For example, $10 would be represented as 1000. Supports any integer up to 10³⁶.
status	string	Reflects the status of the ledger transaction at the time this entry was created. One of pending, posted, or archived.
metadata	object	Custom key-value metadata. Both keys and values must be strings.
created_at	datetime	Timestamp indicating when the ledger entry was created.
updated_at	datetime	Timestamp of the most recent update to the ledger entry.

Understanding Entries

Double-Entry Format

Each transaction creates balanced entries:

Transaction	Debit	Credit
Payment received	-	+₱1,000
Processing fee	₱35	-
Net to wallet	-	+₱965

Entry Details

Click any entry to view:

Original transaction reference
Related payments or payouts
Fee breakdown
Timestamps
Notes and metadata

Understanding Balance Changes

Credits (Money In)

Source	Description
Customer payments	Successful transactions
Refund reversals	Cancelled refunds
Adjustments	Manual credits
Transfers in	From other wallets

Debits (Money Out)

Source	Description
Payouts	Bank transfers
Refunds	Customer refunds
Fees	Processing charges
Chargebacks	Lost disputes
Transfers out	To other wallets

Best Practices

Practice	Recommendation
Reconcile often	Match with bank statements regularly
Archive records	Keep exports for audit purposes
Monitor anomalies	Review unusual entries promptly

Feel free to reach out to [email protected] if you have questions about ledgers!