> ## Documentation Index > Fetch the complete documentation index at: https://docs.layerfi.com/llms.txt > Use this file to discover all available pages before exploring further. # List ledger accounts > Returns all ledger accounts for the business with their current balances in a nested tree structure. ## OpenAPI ````yaml get /v1/businesses/{businessId}/ledger/accounts openapi: 3.0.1 info: title: API version: latest servers: [] security: - BearerAuth: [] tags: [] externalDocs: url: / paths: /v1/businesses/{businessId}/ledger/accounts: get: tags: [] summary: List ledger accounts description: >- Returns all ledger accounts for the business with their current balances in a nested tree structure. operationId: business.ledger.accounts.get parameters: - name: businessId in: path description: The UUID of the business. required: true schema: type: string - name: Content-Type in: header description: Content-Type must be set to application/json. schema: type: string responses: '200': description: List of ledger accounts with balances. headers: {} content: application/json: schema: $ref: '#/components/schemas/ApiLedgerBalances' '404': description: Business not found. content: application/json: schema: $ref: '#/components/schemas/ApiError' deprecated: false components: schemas: ApiLedgerBalances: type: object properties: accounts: type: array items: $ref: '#/components/schemas/NestedApiLedgerAccount' ApiError: type: object description: An error object returned in API error responses. properties: type: $ref: '#/components/schemas/ApiErrorType' description: >- A fixed category for the error, helpful for categorizing and processing errors. description: type: string description: A human-readable error description. error_enum: $ref: '#/components/schemas/ApiEnumErrorType' description: >- A stable, machine-readable identifier for programmatically handling specific error conditions. Only present for 4xx client errors—not included for 5xx server errors. Use this instead of parsing the description field, as enum values remain stable across API versions. nullable: true meta: type: object description: Optional additional information about the error. nullable: true required: - type - description NestedApiLedgerAccount: type: object properties: id: $ref: '#/components/schemas/AccountId' name: type: string description: Name of the ledger account. example: Current Assets stable_name: $ref: '#/components/schemas/AccountStableName' normality: $ref: '#/components/schemas/BankTransactionDirection' account_type: $ref: '#/components/schemas/ApiLedgerAccountType' description: Type of the ledger account. account_subtype: $ref: '#/components/schemas/ApiLedgerAccountSubtype' description: Subtype of the ledger account. balance: type: integer format: int64 entries: type: array items: $ref: '#/components/schemas/ApiLineItem' sub_accounts: type: array items: $ref: '#/components/schemas/NestedApiLedgerAccount' ApiErrorType: type: string enum: - ResourceArchived - AuthFailure - Plaid - Stripe - InvalidState - ResourceNotFound - InvalidParameters - JsonSerialization - Unknown - BadRequest - PaginationCursor - Conflict - LedgerOperationFailed ApiEnumErrorType: type: string description: >- Stable enum values for programmatic error handling. Only present in 4xx error responses. enum: - AccessCodeInvalid - BalanceSheetDoesNotBalance - BalanceSheetMissingAccount - BankStatementParserError - BillStateError - BulkCategorizeFailure - BulkMatchFailure - BusinessTaskAlreadyCompleted - BusinessTaskDeleted - CalendlyOAuthError - CallBookingError - CantUpdateTransactionInCustomerPayout - CantUpdateTransactionInVendorPayout - CheckPayrollConfigNotFound - CheckPayrollServiceNotFound - ClerkUserAlreadyExists - ConflictingQueryParams - CustomAccountAlreadyExists - CustomTransactionCsvParsingError - CustomTransactionUploadFailure - CustomerPayoutInputFormatError - DoesNotMatchExistingEntity - EmptyBatchRequest - ExpenseParserError - ExternalAccountBalanceReconciliationError - ExternalIdConflict - InvalidCategory - InvalidEffectiveDate - InvalidLedgerOperation - InvalidMonthlyAverageRange - InvalidMultiPartRequest - InvalidPaginationCursor - InvalidPayload - InvoiceDeleted - InvoiceNotFound - InvoiceReferenceMismatch - InvoiceStateError - ManualRateLimit - MultipleTagKeyFiltersUnsupported - NoCognitoUserFound - NoOpeningBalanceFound - NotYetReconciled - OnePasswordApiError - OnePasswordItemNotFound - OnePasswordVaultNotFound - OpenAICategorizationError - PaymentLinkInvalid - PayrollStateError - PeriodIsClosed - PeriodNotClosed - PhoneNumberAlreadyRegistered - PlaidApiError - PlaidConnectionBroken - PlaidCreateLinkTokenError - PlaidCredentialsNotConfigured - PlaidExchangePublicTokenError - PlaidGetInstitutionByIdError - PlaidGetItemError - PlaidInvalidEnvironment - PlaidItemAlreadyExists - PlaidItemNotFound - PlaidProcessorApiError - PlaidUnlinkItemError - QueryParamFormat - QueryParamMissing - QuickbooksBrokenConnection - QuickbooksConnectionAlreadyExists - QuickbooksConnectionAlreadySyncing - QuickbooksConnectionMissing - QuickbooksConnectionNotActivated - QuickbooksInvalidRequest - QuickbooksInvalidState - QuickbooksNoMatchingAccount - QuickbooksNonPostingAccountType - QuickbooksNotConfigured - QuickbooksOAuthCallbackInvalid - QuickbooksOAuthError - QuickbooksTokenExpired - ResourceArchived - ScheduleCNotConfigured - SmsNotEnabled - SpecifiedBadRequest - SpecifiedIdNotFound - SplitTransactionError - StepEvaluationBadRequest - StripeConnectAccountIdNotFound - StripeCredentialsNotConfigured - StripeGetBalanceForConnectAccountFailure - StripeRedirectOrRefreshUrlNotConfigured - TagFilterNotFound - UnexpectedQueryParam - UnitAccountsInUse - WrongAnswerType AccountId: type: object required: - type - id properties: type: type: string enum: - AccountId description: Resource type. Value will be `AccountId`. example: AccountId id: type: string format: uuid description: ID of the account. AccountStableName: type: object required: - type - stable_name properties: type: type: string enum: - StableName description: Resource type. Value will be `StableName`. example: StableName stable_name: type: string example: CURRENT_ASSETS description: Stable name of the account. BankTransactionDirection: type: string enum: - CREDIT - DEBIT ApiLedgerAccountType: type: object properties: value: $ref: '#/components/schemas/LedgerAccountType' description: Type of the account. display_name: type: string description: Display name of the account type. example: Asset ApiLedgerAccountSubtype: type: object properties: value: $ref: '#/components/schemas/LedgerAccountSubtype' display_name: type: string description: Display name of the account subtype. example: Current Assets ApiLineItem: type: object properties: id: type: string format: uuid description: Unique identifier of the ledger account line item. entry_id: type: string format: uuid description: ID of the Journal entry the ledger account line item was part of. account: $ref: '#/components/schemas/SingleApiChartAccount' description: Simplified Ledger Account object containing this line item. amount: type: integer format: int64 description: Amount of the financial transaction associated with the line item. direction: $ref: '#/components/schemas/BankTransactionDirection' description: Direction of line item. entry_at: type: string format: date-time description: >- Timestamp of the financial transaction associated with the line item. createdAt: type: string format: date-time description: Timestamp when ledger entry was added to the ledger account. LedgerAccountType: type: string enum: - ASSET - LIABILITY - EQUITY - REVENUE - COGS - EXPENSE LedgerAccountSubtype: type: string enum: - 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 - TAXES_PAYABLE - 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 - OTHER_EXPENSES SingleApiChartAccount: type: object properties: id: $ref: '#/components/schemas/AccountIdentifier' name: type: string description: Name of the account. example: Current Assets account_number: type: string nullable: true description: Account number if configured. example: '4000' stable_name: $ref: '#/components/schemas/AccountStableName' normality: $ref: '#/components/schemas/BankTransactionDirection' account_type: $ref: '#/components/schemas/ApiLedgerAccountType' account_subtype: $ref: '#/components/schemas/ApiLedgerAccountSubtype' description: A single ledger account without nested children. AccountIdentifier: oneOf: - $ref: '#/components/schemas/AccountId' description: ID of the account. title: Account ID - $ref: '#/components/schemas/AccountStableName' description: Stable name associated with the account. title: Account Stable Name securitySchemes: BearerAuth: type: http scheme: bearer bearerFormat: JWT ````