Journals & Accounts

Manual journal-entry creation and Chart-of-Accounts read access. Lines must balance to the penny — debits = credits.

Journals

GET/journalsList journal entriesAIBooks.journals.READ

GET/journals/{journal_id}Get one (with lines)AIBooks.journals.READ

POST/journalsCreate a manual JEAIBooks.journals.CREATE

DELETE/journals/{journal_id}Delete (MANUAL source only)AIBooks.journals.DELETE

Create a balanced JE

POST /journals
Authorization: Bearer aibk_pat_…

{
  "date": "2026-05-12T00:00:00",
  "memo": "Year-end depreciation adjustment",
  "contact_id": null,
  "lines": [
    { "account_id": "acc_depreciation_exp", "debit": 25000, "credit": 0,    "description": "Apr-Mar FY26" },
    { "account_id": "acc_accum_depn",       "debit": 0,    "credit": 25000, "description": "Apr-Mar FY26" }
  ]
}

Validation

At least 2 lines.
Total debits must equal total credits (within ₹0.01 tolerance).
Every account_id must exist in this org.
Auto-posted JEs from invoice / bill / payment workflows have source INVOICE / BILL / PAYMENT and can't be deleted directly — void the source document instead.

Accounts

GET/accountsList active accountsAIBooks.accounts.READ

GET/accounts/{account_id}Get one accountAIBooks.accounts.READ

Read-only. Account types include:

Assets: BANK, CASH, ACCOUNTS_RECEIVABLE, STOCK, GST_ASSET, TDS_ASSET, …
Liabilities: ACCOUNTS_PAYABLE, GST_LIABILITY, TDS_LIABILITY, …
Income: SALES, INCOME, OTHER_INCOME
Expenses: EXPENSE, COST_OF_GOODS_SOLD, OTHER_EXPENSE
Equity: EQUITY, RETAINED_EARNINGS