Ledgers (Chart of Accounts)

Ledgers represent accounts in the chart of accounts. Every financial transaction flows through ledger accounts via journal entries.

Account Types

Type	Description	Normal Balance
`asset`	Cash, bank accounts, receivables, equipment	Debit
`liability`	Payables, loans, credit cards	Credit
`equity`	Owner's equity, retained earnings	Credit
`revenue`	Sales, service income	Credit
`expense`	Rent, payroll, utilities, supplies	Debit

List Ledgers

bash

curl "https://api.ondayzero.com/api/v1/ledgers?type=expense&status=active" \
  -H "Authorization: Bearer dz_your_token_here" \
  -H "x-business-id: YOUR_BUSINESS_ID"

Filter Parameters

Parameter	Type	Description
`name`	string	Partial name match
`type`	string	`asset`, `liability`, `equity`, `revenue`, `expense`
`status`	string	`active`, `inactive`
`id`	string	Comma-separated ledger UUIDs

Plus the standard pagination parameters.

Create a Ledger

There are two creation modes — templated (a standard financial account, auto-configured) and custom (you specify the accounting properties):

Templated

bash

curl -X POST "https://api.ondayzero.com/api/v1/ledgers" \
  -H "Authorization: Bearer dz_your_token_here" \
  -H "x-business-id: YOUR_BUSINESS_ID" \
  -H "Content-Type: application/json" \
  -d '{
    "name": "Operating Checking",
    "financial_account_type": "bank_account"
  }'

financial_account_type is one of bank_account, credit_card, payments, payroll, loan, prepaid_card, accounts_receivable, accounts_payable.

Custom

bash

curl -X POST "https://api.ondayzero.com/api/v1/ledgers" \
  -H "Authorization: Bearer dz_your_token_here" \
  -H "x-business-id: YOUR_BUSINESS_ID" \
  -H "Content-Type: application/json" \
  -d '{
    "name": "Prepaid Insurance",
    "type": "asset",
    "sub_type": "current_assets",
    "debit_credit": "debit",
    "sort_code": 1400,
    "report_cash_flow": true,
    "account_number": "1400",
    "description": "Insurance premiums paid in advance",
    "parent_id": "PARENT_LEDGER_UUID"
  }'

Custom mode requires name, type, sub_type, debit_credit, sort_code and report_cash_flow. Optional extras: account_number (chart-of-accounts code), parent_id (nest under a parent account), cash_flow_section (operating, investing, financing, excluded), cfs_class, and depreciation_tag (depreciable / amortizable — lets fixed assets be capitalized from this account's transactions).

Update a Ledger

bash

curl -X PUT "https://api.ondayzero.com/api/v1/ledgers/{ledger_id}" \
  -H "Authorization: Bearer dz_your_token_here" \
  -H "x-business-id: YOUR_BUSINESS_ID" \
  -H "Content-Type: application/json" \
  -d '{
    "name": "Prepaid Insurance (Current)",
    "description": "Short-term insurance prepayments"
  }'

Merge Ledgers

Consolidate multiple accounts into one. All journal entry lines, transactions, budgets, reconciliations, and bank rules are reassigned. Source accounts are archived.

bash

curl -X POST "https://api.ondayzero.com/api/v1/ledgers/merge" \
  -H "Authorization: Bearer dz_your_token_here" \
  -H "x-business-id: YOUR_BUSINESS_ID" \
  -H "Content-Type: application/json" \
  -d '{
    "source_ledger_ids": ["LEDGER_UUID_1", "LEDGER_UUID_2"],
    "target_ledger_id": "TARGET_LEDGER_UUID",
    "new_name": "Consolidated Office Expenses"
  }'

Merging system ledgers into another system ledger additionally requires "confirmation": "MERGE". Merges are irreversible.

Bulk Update and AI Helpers

POST /api/v1/ledgers/bulk-update applies many updates in one call ({"updates": [{"id": "...", "status": "inactive"}, …]}).
POST /api/v1/ledgers/suggest-cleanup returns AI suggestions for duplicate or unused accounts; POST /api/v1/ledgers/suggest-cash-flow proposes cash_flow_section values; POST /api/v1/ledgers/apply-coa creates a whole AI-generated chart of accounts at once.

Delete a Ledger

bash

curl -X DELETE "https://api.ondayzero.com/api/v1/ledgers/{ledger_id}" \
  -H "Authorization: Bearer dz_your_token_here" \
  -H "x-business-id: YOUR_BUSINESS_ID"

Deletion returns 400 for system accounts (AR, AP, Plaid-managed bank ledgers, …) and 409 Conflict if the ledger still has journal entries — move or delete those first, merge the ledger into another, or mark it inactive instead.

To remove a ledger and everything posted to it, preview the blast radius with GET /api/v1/ledgers/{ledger_id}/cascade-preview, then DELETE /api/v1/ledgers/{ledger_id}/cascade. That starts a background workflow; poll GET /api/v1/ledgers/deletion-status/{workflow_id} for progress. This is destructive and cannot be undone.