Ledger Accounts

A ledger_account represents an individual account within a double-entry accounting system. Typical examples include asset, liability, expense, and revenue accounts. Each account is associated with a specific ledger and can only record entries with other accounts from the same ledger.

Attribute	Type	Description
id	string	Unique identifier for the ledger account.
name	string	The name of the ledger account
description	string	(Optional) A custom description for internal use.
normal_balance	string	Indicates the normal balance type: credit or debit. If an account has a credit normal balance, a “negative” balance means the debit side exceeds the credit side. For instance, liability accounts are typically credit-normal, while asset accounts are debit-normal.
balances	object	Includes the pending, posted, and available balances for this ledger account. See Ledger Balances for details.
ledger_id	string	The ID of the ledger this account is associated with.
metadata	object	Additional key-value metadata. Both keys and values must be strings.
created_at	datetime	Timestamp of when the ledger account was created.
updated_at	datetime	Timestamp of the most recent update to the ledger account.

{
    "id": "50580c2e-e468-4ccc-b7b0-e78f34119192",
    "object": "ledger_account",
    "live_mode": true,
    "name": "Account Name",
    "ledger_id": "09ef5e1f-6430-4f04-9193-5a6e17bc79eb",
    "description": null,
    "lock_version": 0,
    "normal_balance": "credit",
    "balances": {
        "pending_balance": {
            "credits": 0,
            "debits": 0,
            "amount": 0,
            "currency": "PHP",
            "currency_exponent": 2
        },
        "posted_balance": {
            "credits": 0,
            "debits": 0,
            "amount": 0,
            "currency": "PHP",
            "currency_exponent": 2
        },
        "available_balance": {
            "credits": 0,
            "debits": 0,
            "amount": 0,
            "currency": "PHP",
            "currency_exponent": 2
        }
    },
    "metadata": {},
    "discarded_at": null,
    "created_at": "2025-07-14T22:41:54Z",
    "updated_at": "2025-07-14T22:41:54Z"
}