{
    "data": {
        "type": "Chart_Of_Accounts",
        "accounts": [
            {
                "id": "6ac7e685-4859-43a0-9f26-61e57c31f4ea",
                "name": "Expenses",
                "stable_name": "EXPENSES",
                "normality": "DEBIT",
                "account_type": {
                    "value": "EXPENSE",
                    "display_name": "Expenses"
                },
                "account_subtype": null,
                "sub_accounts": [
                    {
                        "id": "ab16f453-6b0f-416d-bcc9-92edba3b6e0a",
                        "name": "Cost of Goods Sold",
                        "stable_name": "COGS",
                        "normality": "DEBIT",
                        "account_type": {
                            "value": "EXPENSE",
                            "display_name": "Expenses"
                        },
                        "account_subtype": {
                            "value": "COGS",
                            "display_name": "COGS"
                        },
                        "sub_accounts": [
                        // Sub-accounts omitted for brevity
                        ]
                    },
                    {
                        "id": "ab5f3795-734e-4b12-b9a1-c32ec4b43c2e",
                        "name": "Operating Expenses",
                        "stable_name": "OPERATING_EXPENSES",
                        "normality": "DEBIT",
                        "account_type": {
                            "value": "EXPENSE",
                            "display_name": "Expenses"
                        },
                        "account_subtype": {
                            "value": "OPERATING_EXPENSES",
                            "display_name": "Operating Expenses"
                        },
                        "sub_accounts": [
                        // Sub-accounts omitted for brevity
                        ]
                    },
                ]
            },
            {
                "id": "700a1b71-0b38-4d36-b46c-c0610f7849b5",
                "name": "Revenue",
                "stable_name": "REVENUE",
                "normality": "CREDIT",
                "account_type": {
                    "value": "REVENUE",
                    "display_name": "Revenue"
                },
                "account_subtype": null,
                "sub_accounts": [
                    {
                        "id": "59d427f8-4681-4a8c-926e-3c3963b24e8f",
                        "name": "Service Revenue",
                        "stable_name": "SERVICES_REVENUE",
                        "normality": "CREDIT",
                        "account_type": {
                            "value": "REVENUE",
                            "display_name": "Revenue"
                        },
                        "account_subtype": {
                            "value": "SALES",
                            "display_name": "Sales"
                        },
                        "sub_accounts": []
                    },
                    {
                        "id": "d9ac1801-3433-4666-9e49-597c3d8c9816",
                        "name": "Sale of Goods Revenue",
                        "stable_name": "GOODS_REVENUE",
                        "normality": "CREDIT",
                        "account_type": {
                            "value": "REVENUE",
                            "display_name": "Revenue"
                        },
                        "account_subtype": {
                            "value": "SALES",
                            "display_name": "Sales"
                        },
                        "sub_accounts": []
                    }
                ]
            },
            // Additional accounts omitted for brevity
        ]
    }
}
The chart of accounts for the general ledger of a business on Layer’s platform. A general ledger is automatically created when a Business is created via the Create a Business endpoint.

​
Attributes

​
type
string
Resource type. Value will be “Chart_Of_Accounts”.
​
accounts
array of Ledger Accounts
Array of Ledger Accounts within the Ledger with their entries and balances omitted.

​
Ledger Account object

An account within the chart of accounts for the general ledger.
​
id
string
Unique identifier of the ledger account.
​
name
string
Account name
​
accountStableName
string
Stable identifier for templated account.
​
description
string
Human readable description for this ledger account.
​
subAccounts
array of Ledger Account objects
An array of Ledger Account objects representing child accounts of this ledger account.
​
balance
integer
Balance of the account, in cents.
​
normality
enum
Account balance normality. Values can be: DEBIT, CREDIT
​
account_type
enum
required
Type of the ledger account. Values can be: ASSET, LIABILITY, EQUITY, REVENUE, or EXPENSE
​
account_subtype
enum
required
Subtype of the ledger account. Values can be: BANK_ACCOUNTS, ACCOUNTS_RECEIVABLE, INVENTORY, PAYMENT_PROCESSOR_CLEARING_ACCOUNT, FIXED_ASSET, ACCUMULATED_DEPRECIATION, CASH, UNDEPOSITED_FUNDS, CURRENT_ASSET, NON_CURRENT_ASSET, PREPAID_EXPENSES, DEVELOPMENT_COSTS, LOANS_RECEIVABLE, INTANGIBLE_ASSET, ACCOUNTS_PAYABLE, CREDIT_CARD, INCOME_TAXES_PAYABLE, SALES_TAXES_PAYABLE, OTHER_TAXES_PAYABLE, PAYROLL_TAXES_PAYABLE, UNEARNED_REVENUE, PAYROLL_LIABILITY, PAYROLL_CLEARING, LINE_OF_CREDIT, TIPS, REFUND_LIABILITIES, UNDEPOSITED_OUTFLOWS, OUTGOING_PAYMENT_CLEARING_ACCOUNT, OTHER_CURRENT_LIABILITY, LOANS_PAYABLE, NOTES_PAYABLE, SHAREHOLDER_LOAN, NON_CURRENT_LIABILITY, CONTRIBUTIONS, DISTRIBUTIONS, COMMON_STOCK, PREFERRED_STOCK, ADDITIONAL_PAID_IN_CAPITAL, RETAINED_EARNINGS, ACCUMULATED_ADJUSTMENTS, OPENING_BALANCE_EQUITY, OTHER_EQUITY, SALES, UNCATEGORIZED_REVENUE, RETURNS_ALLOWANCES, DIVIDEND_INCOME, INTEREST_INCOME, OTHER_INCOME, COGS, OPERATING_EXPENSES, PAYROLL, TAXES_LICENSES, UNCATEGORIZED_EXPENSE, CHARITABLE_CONTRIBUTIONS, LOAN_EXPENSES, FINANCE_COSTS, INTEREST_EXPENSES, DEPRECIATION, AMORTIZATION, BAD_DEBT, or OTHER_EXPENSES
​
entries
array of Ledger Account Line Item objects
Array of Ledger Account Line Item objects representing ledger entries recorded in this account.

​
Journal Entry object

A journal entry within the general ledger.
​
id
string
Unique identifier of the journal entry.
​
business_id
string
ID of the business associated with this journal entry.
​
ledger_id
string
ID of the general ledger containing this journal entry.
​
agent
string
Entity that created the journal entry.
​
entry_type
enum
Type of entry. Example values: INVOICE_PAYMENT, EXPENSE
​
line_items
array of Ledger Account Line Item objects
Array of Ledger Account Line Items comprising the Journal Entry.

​
Ledger Account Line Item object

A ledger entry within a ledger account.
​
id
string
Unique identifier of the ledger account line item.
​
entry_id
string
ID of the Journal entry the ledger account line item was part of.
​
account
Ledger Account object
Simplified Ledger Account object containing this line item.
​
direction
enum
Direction of line item. Values can be: DEBIT, CREDIT
​
entry_at
ISO8601 timestamp
Timestamp of the financial transaction associated with the line item.
​
createdAt
ISO8601 timestamp
Timestamp when ledger entry was added to the ledger account.
{
    "data": {
        "type": "Chart_Of_Accounts",
        "accounts": [
            {
                "id": "6ac7e685-4859-43a0-9f26-61e57c31f4ea",
                "name": "Expenses",
                "stable_name": "EXPENSES",
                "normality": "DEBIT",
                "account_type": {
                    "value": "EXPENSE",
                    "display_name": "Expenses"
                },
                "account_subtype": null,
                "sub_accounts": [
                    {
                        "id": "ab16f453-6b0f-416d-bcc9-92edba3b6e0a",
                        "name": "Cost of Goods Sold",
                        "stable_name": "COGS",
                        "normality": "DEBIT",
                        "account_type": {
                            "value": "EXPENSE",
                            "display_name": "Expenses"
                        },
                        "account_subtype": {
                            "value": "COGS",
                            "display_name": "COGS"
                        },
                        "sub_accounts": [
                        // Sub-accounts omitted for brevity
                        ]
                    },
                    {
                        "id": "ab5f3795-734e-4b12-b9a1-c32ec4b43c2e",
                        "name": "Operating Expenses",
                        "stable_name": "OPERATING_EXPENSES",
                        "normality": "DEBIT",
                        "account_type": {
                            "value": "EXPENSE",
                            "display_name": "Expenses"
                        },
                        "account_subtype": {
                            "value": "OPERATING_EXPENSES",
                            "display_name": "Operating Expenses"
                        },
                        "sub_accounts": [
                        // Sub-accounts omitted for brevity
                        ]
                    },
                ]
            },
            {
                "id": "700a1b71-0b38-4d36-b46c-c0610f7849b5",
                "name": "Revenue",
                "stable_name": "REVENUE",
                "normality": "CREDIT",
                "account_type": {
                    "value": "REVENUE",
                    "display_name": "Revenue"
                },
                "account_subtype": null,
                "sub_accounts": [
                    {
                        "id": "59d427f8-4681-4a8c-926e-3c3963b24e8f",
                        "name": "Service Revenue",
                        "stable_name": "SERVICES_REVENUE",
                        "normality": "CREDIT",
                        "account_type": {
                            "value": "REVENUE",
                            "display_name": "Revenue"
                        },
                        "account_subtype": {
                            "value": "SALES",
                            "display_name": "Sales"
                        },
                        "sub_accounts": []
                    },
                    {
                        "id": "d9ac1801-3433-4666-9e49-597c3d8c9816",
                        "name": "Sale of Goods Revenue",
                        "stable_name": "GOODS_REVENUE",
                        "normality": "CREDIT",
                        "account_type": {
                            "value": "REVENUE",
                            "display_name": "Revenue"
                        },
                        "account_subtype": {
                            "value": "SALES",
                            "display_name": "Sales"
                        },
                        "sub_accounts": []
                    }
                ]
            },
            // Additional accounts omitted for brevity
        ]
    }
}