Accounts

The chart of accounts is the backbone of double-entry bookkeeping in SpeyBooks. Every transaction line references an account, and the account type determines how the balance is interpreted in reports.

Accounts are organised into five types following UK accounting conventions: asset, liability, equity, revenue, and expense. Each account has a unique code (e.g. 1100 for Trade Debtors, 4000 for Sales - Products) that determines its position in reports and the chart hierarchy.

Accounts support parent/child relationships for hierarchical reporting. A child account must share the same type as its parent. The list endpoint returns accounts as a tree by default, or as a flat list when flat=true is passed.

System accounts (seeded during organisation setup) cannot be modified except for the isActive flag.

Accounts can be tagged as control accounts. isControlAccount marks an account as system-managed and controlType names its category (for example TRADE_DEBTORS, TRADE_CREDITORS, or one of the VAT control categories). Tagging alone does not restrict posting. A small set of strict subledger controls (Trade Debtors, Trade Creditors, the VAT accounts, and Bad Debts) additionally reject a journal posted from a source they do not permit, with a message naming the account and its permitted sources. The remaining tagged accounts accept ordinary postings.

Deletion follows a safe pattern: accounts with posted transaction lines are deactivated rather than removed. Accounts with child accounts cannot be deleted until the children are removed or reassigned.

→ The Accounts object

Endpoints

GEThttps://app.speybooks.com/api/v1/accounts/List chart of accountsPOSThttps://app.speybooks.com/api/v1/accounts/Create an accountGEThttps://app.speybooks.com/api/v1/accounts/typesGet account types with countsGEThttps://app.speybooks.com/api/v1/accounts/{id}Get account detailsPUThttps://app.speybooks.com/api/v1/accounts/{id}Update an accountDELETEhttps://app.speybooks.com/api/v1/accounts/{id}Delete an accountGEThttps://app.speybooks.com/api/v1/accounts/{id}/balanceGet account balance