accounted/skills/accounted-api/references/journal-entries.md

Journal entries endpoints

The ledger itself: journal entries follow draft -> commit -> immutable. There is no edit or delete after commit; undo via reverse (storno) or correct. Voucher numbers are server-assigned and gapless; explain unavoidable gaps via voucher-gap-explanations.

Conventions (auth, envelope, pagination, dry-run, idempotency, standard errors) are in SKILL.md and are not repeated per endpoint.

GET /api/v1/companies/{companyId}/journal-entries

List journal entries (verifikationer). scope:reports:read · risk:low · idempotent

Cursor-paginated list of journal entries ordered by created_at DESC, id ASC (newest-booked first; the entry_date column is the verifikationsdatum and is filterable via ?date_from / ?date_to but is not the sort key). Filters: fiscal_period_id, status, date_from, date_to. Excludes status=cancelled by default; pass status=cancelled to inspect storno-cancelled drafts.

Use when: You need to walk the verifikationsserie for a period (audit, SIE export, gap detection) or list recent activity for a UI. Do not use for: Reading a single verifikation (use GET /{id}). Reading lines without the header (no separate endpoint: they ride in /{id}).

Pitfalls:

• Cancelled drafts are hidden by default. They are NOT a löpnummer gap (no voucher_number is allocated for drafts); the filter is for noise reduction.
• voucher_number=0 indicates a draft that has not been committed. Posted entries always have voucher_number > 0.
• Ordering is by created_at (when the verifikat was booked), not entry_date. A backdated verifikat appears where it was booked: filter on ?date_from / ?date_to when you need entry_date ranges, and walk the whole cursor chain when you need a full period.
• Cursor pagination: pass ?cursor=<next_cursor> from the previous response. A stale or tampered cursor is ignored and the first page is returned again.

Parameter	In	Type	Required	Notes
companyId	path	string	yes

Response 200:

{
  data: { id: string, fiscal_period_id: string, voucher_series: string, voucher_number: number, entry_date: string, description: string, status: "draft" | "posted" | "cancelled", source_type: string, created_at: string }[],
  meta: {
    request_id: string,
    api_version: string,
    next_cursor?: string,
    audit?: { voucher_number?: string, voucher_url?: string, audit_trail_url?: string, immutable_at?: string },
    partial_expansions?: string[]
  }
}

---

POST /api/v1/companies/{companyId}/journal-entries

Create a draft journal entry (verifikation). scope:bookkeeping:write · risk:high · idempotent · dry-run · reversible

Creates a draft journal entry via the engine's createDraftEntry(). The draft has no voucher_number until /commit is called. Idempotent (mandatory Idempotency-Key). Dry-runnable: a dry-run validates balance + account-chart membership + period date constraints without inserting any row.

Use when: You're posting an arbitrary verifikation (manual journal entries, accrual reversals, period closing adjustments) outside the invoicing / supplier-invoice / transaction flows. Do not use for: Bookkeeping flows that have a dedicated endpoint (invoices, supplier-invoices, transactions). Editing an existing posted entry: use /correct instead.

Pitfalls:

• Idempotency-Key is mandatory.
• Lines must sum to zero (Σ debit = Σ credit). Engine rejects with JOURNAL_ENTRY_NOT_BALANCED on imbalance.
• entry_date must fall within fiscal_period_id's [period_start, period_end]; otherwise ENTRY_DATE_OUTSIDE_FISCAL_PERIOD.
• All account_numbers must be active in the chart_of_accounts; otherwise ACCOUNTS_NOT_IN_CHART.
• voucher_series defaults to "A" if omitted. Must be a single uppercase letter.
• This creates a DRAFT only: call POST /{id}/commit to assign the voucher_number and post atomically.

Parameter	In	Type	Required	Notes
companyId	path	string	yes

Request body:

{
  fiscal_period_id: string,
  entry_date: string,
  description: string,
  source_type?: "manual" | "bank_transaction" | "invoice_created" | "invoice_paid" | "invoice_cash_payment" | "credit_note" | "salary_payment" | "opening_balance" | "year_end" | "storno" | "correction" | "import" | "system" | "inbox_item" | "supplier_invoice_registered" | "supplier_invoice_paid" | "supplier_invoice_cash_payment" | "supplier_invoice_privately_paid" | "supplier_credit_note" | "currency_revaluation" | "reminder_fee" | "accrual" | "result_appropriation" | "rot_rut_payout" | "vat_settlement" | "stripe_payout" | "webshop_order",
  source_id?: string,
  voucher_series?: string,
  notes?: string,
  lines: { account_number: string, debit_amount?: number, credit_amount?: number, line_description?: string, currency?: string, amount_in_currency?: number, exchange_rate?: number, tax_code?: string, dimensions?: Record<string, string>, cost_center?: string, project?: string }[]
}

Response 200:

{
  data: {
    id: string,
    fiscal_period_id: string,
    voucher_series: string,
    voucher_number: number,
    entry_date: string,
    description: string,
    status: "draft" | "posted" | "cancelled",
    source_type: string,
    created_at: string,
    notes: string,
    reverses_id: string,
    reversed_by_id: string,
    correction_of_id: string,
    lines: { id: string, account_number: string, debit_amount: number, credit_amount: number, line_description: string, currency: string, amount_in_currency: number, exchange_rate: number, tax_code: string, cost_center: string, project: string }[]
  },
  meta: {
    request_id: string,
    api_version: string,
    next_cursor?: string,
    audit?: { voucher_number?: string, voucher_url?: string, audit_trail_url?: string, immutable_at?: string },
    partial_expansions?: string[]
  }
}

---

GET /api/v1/companies/{companyId}/journal-entries/{id}

Retrieve a single verifikation by id. scope:reports:read · risk:low · idempotent

Returns the full journal entry including all lines, dimensions, and the storno chain (reverses_id, reversed_by_id, correction_of_id).

Use when: You need the full verifikation for audit / reconciliation, or to display the line-by-line breakdown. Do not use for: Listing entries (use the list endpoint with filters).

Pitfalls:

• Cancelled drafts are returned (no filter on status here); inspect status before assuming the entry is posted.
• Lines are sorted by sort_order; the order matters for display but not for accounting (the sum across lines is the meaningful quantity).

Parameter	In	Type	Required	Notes
companyId	path	string	yes
id	path	string	yes

Response 200:

{
  data: {
    id: string,
    fiscal_period_id: string,
    voucher_series: string,
    voucher_number: number,
    entry_date: string,
    description: string,
    status: "draft" | "posted" | "cancelled",
    source_type: string,
    source_id: string,
    notes: string,
    reverses_id: string,
    reversed_by_id: string,
    correction_of_id: string,
    lines: { id: string, account_number: string, debit_amount: number, credit_amount: number, line_description: string, currency: string, amount_in_currency: number, exchange_rate: number, tax_code: string, cost_center: string, project: string, sort_order: number }[],
    created_at: string,
    updated_at: string
  },
  meta: {
    request_id: string,
    api_version: string,
    next_cursor?: string,
    audit?: { voucher_number?: string, voucher_url?: string, audit_trail_url?: string, immutable_at?: string },
    partial_expansions?: string[]
  }
}

---

POST /api/v1/companies/{companyId}/journal-entries/{id}/commit

Commit a draft journal entry. scope:bookkeeping:write · risk:high · idempotent · dry-run · reversible

Atomically advances the voucher series and flips the draft to posted. The voucher_number is the smallest integer not yet used in (fiscal_period_id, voucher_series); a failed commit does NOT burn the number.

Use when: You created a draft via POST /journal-entries and now want to post it to the books. After commit the entry is immutable per BFL 5 kap 2 §; corrections require /reverse or /correct. Do not use for: Re-committing an already-posted entry (returns 409). Committing across companies: the URL companyId must match the draft's company.

Pitfalls:

• Idempotency-Key is mandatory.
• Posted entries cannot be edited. Plan the lines carefully or call /correct after commit if you need to change them.
• Voucher numbers are sequential within (fiscal_period_id, voucher_series). A commit failure (e.g. period locked between draft creation and commit) does not advance the sequence.

Parameter	In	Type	Required	Notes
companyId	path	string	yes
id	path	string	yes

Response 200:

{
  data: { id: string, voucher_series: string, voucher_number: number, status: "posted", entry_date: string },
  meta: {
    request_id: string,
    api_version: string,
    next_cursor?: string,
    audit?: { voucher_number?: string, voucher_url?: string, audit_trail_url?: string, immutable_at?: string },
    partial_expansions?: string[]
  }
}

---

POST /api/v1/companies/{companyId}/journal-entries/{id}/correct

Correct a posted journal entry (BFL 5:5 storno-then-replace). scope:bookkeeping:write · risk:high · idempotent · dry-run

Per Bokföringslagen 5 kap 5 §, posted entries cannot be modified. This endpoint creates the canonical correction trail: a storno reversing the original, then a new entry with the corrected lines. All three are visible in the verifikationsserie and linked via reverses_id / reversed_by_id / correction_of_id. Idempotent. Dry-runnable.

Use when: You need to amend a posted verifikation. Use this rather than /reverse when the entry is being REPLACED with new lines: /reverse just nullifies. Do not use for: Drafts (no voucher_number: cancel via dashboard). Already-corrected entries (the chain only supports one correction; correct the latest in the chain).

Pitfalls:

• Idempotency-Key is mandatory.
• The new lines must balance. JOURNAL_ENTRY_NOT_BALANCED if not.
• The original's entry_date and fiscal_period_id are inherited. If the original's period has been locked since posting, the call returns PERIOD_LOCKED.
• Three voucher numbers are advanced in this call: the original (already burned), the reversal, and the corrected. The series stays unbroken.

Parameter	In	Type	Required	Notes
companyId	path	string	yes
id	path	string	yes

Request body:

{
  description?: string,
  lines: { account_number: string, debit_amount?: number, credit_amount?: number, line_description?: string, currency?: string, amount_in_currency?: number, exchange_rate?: number, tax_code?: string, dimensions?: Record<string, string>, cost_center?: string, project?: string }[]
}

Response 200:

{
  data: {
    reversal_id: string,
    corrected_id: string,
    original_id: string,
    voucher_series: string,
    reversal_voucher_number: number,
    corrected_voucher_number: number
  },
  meta: {
    request_id: string,
    api_version: string,
    next_cursor?: string,
    audit?: { voucher_number?: string, voucher_url?: string, audit_trail_url?: string, immutable_at?: string },
    partial_expansions?: string[]
  }
}

---

POST /api/v1/companies/{companyId}/journal-entries/{id}/reverse

Storno a posted journal entry. scope:bookkeeping:write · risk:high · idempotent · dry-run

Creates a reversing journal entry that nullifies the original. The original remains posted and visible: the reversal links via reverses_id and the original is annotated reversed_by_id. The reversal carries its own voucher_number in the same series so the löpnummer chain stays unbroken (BFL 5 kap 5-7 §§).

Use when: A posted entry needs to be cancelled and there is no replacement coming: e.g. a duplicate booking, an entry posted to the wrong period. Use /correct instead when you need to replace the entry with corrected lines. Do not use for: Cancelling a draft (drafts have no voucher_number; cancel via the dashboard). Reversing an already-reversed entry (returns ENTRY_ALREADY_REVERSED).

Pitfalls:

• Idempotency-Key is mandatory.
• reversal_date defaults to today; the reversal is posted in the fiscal period covering that date. If today's period is locked the call returns PERIOD_LOCKED.
• You cannot reverse a draft (status must be posted). Use /correct after commit if the original needs replacing.

Parameter	In	Type	Required	Notes
companyId	path	string	yes
id	path	string	yes

Request body:

{ reversal_date?: string }

Response 200:

{
  data: {
    reversal_id: string,
    original_id: string,
    voucher_series: string,
    voucher_number: number,
    entry_date: string,
    status: "posted"
  },
  meta: {
    request_id: string,
    api_version: string,
    next_cursor?: string,
    audit?: { voucher_number?: string, voucher_url?: string, audit_trail_url?: string, immutable_at?: string },
    partial_expansions?: string[]
  }
}

---

POST /api/v1/companies/{companyId}/journal-entries/batch-create

Create up to 50 draft journal entries (partial-success). scope:bookkeeping:write · risk:high · idempotent · dry-run · reversible

Bulk-create endpoint mirroring /invoices/bulk-create and /suppliers/bulk-create. Each entry is validated and inserted independently: per-item failures do not roll back items that succeeded. Returns DRAFTS only; commit each separately. Idempotent over the whole batch. Dry-runnable.

Use when: You're replaying historical bookkeeping from another system, or batching a set of manual verifikationer from a spreadsheet. Use dry-run first to validate the batch. Do not use for: Committing posted entries: use POST /{id}/commit per entry. Transactional all-or-nothing imports: passing all_or_nothing: true returns 501 NOT_IMPLEMENTED.

Pitfalls:

• Idempotency-Key is mandatory and covers the WHOLE batch.
• all_or_nothing: true returns 501 NOT_IMPLEMENTED. Today only partial-success batches exist.
• Each entry must balance independently. Per-item JOURNAL_ENTRY_NOT_BALANCED appears in the results array.

Parameter	In	Type	Required	Notes
companyId	path	string	yes

Request body:

{
  journal_entries: { fiscal_period_id: string, entry_date: string, description: string, source_type?: "manual" | "bank_transaction" | "invoice_created" | "invoice_paid" | "invoice_cash_payment" | "credit_note" | "salary_payment" | "opening_balance" | "year_end" | "storno" | "correction" | "import" | "system" | "inbox_item" | "supplier_invoice_registered" | "supplier_invoice_paid" | "supplier_invoice_cash_payment" | "supplier_invoice_privately_paid" | "supplier_credit_note" | "currency_revaluation" | "reminder_fee" | "accrual" | "result_appropriation" | "rot_rut_payout" | "vat_settlement" | "stripe_payout" | "webshop_order", source_id?: string, voucher_series?: string, notes?: string, lines: { account_number: string, debit_amount?: number, credit_amount?: number, line_description?: string, currency?: string, amount_in_currency?: number, exchange_rate?: number, tax_code?: string, dimensions?: Record<string, string>, cost_center?: string, project?: string }[] }[],
  all_or_nothing?: boolean
}

Response 200:

{
  data: {
    results: { ok: boolean, request_index: number, data?: unknown, error?: { code: string, message: string, details?: unknown } }[],
    summary: { total: number, succeeded: number, failed: number }
  },
  meta: {
    request_id: string,
    api_version: string,
    next_cursor?: string,
    audit?: { voucher_number?: string, voucher_url?: string, audit_trail_url?: string, immutable_at?: string },
    partial_expansions?: string[]
  }
}

---

POST /api/v1/companies/{companyId}/voucher-gap-explanations

Document a gap in the verifikationsserie (BFL 5 kap 6-7 §§). scope:bookkeeping:write · risk:low · idempotent · dry-run

Records an explanation for one or more missing voucher numbers in a series. Required when a number is unaccounted for during audit. Statutory basis: BFL 5 kap 6-7 §§ (verifikationsnummer i löpande följd utan luckor); BFNAR 2013:2 kap 8 § governs the systemdokumentation that surfaces the gap. Idempotent. Dry-runnable.

Use when: You're responding to a voucher-gap audit finding and need to document the cause. Also used by migration flows that claim numbers without filling them. Do not use for: Falsifying a series: every gap MUST have a genuine explanation. The dashboard surfaces these for auditor review.

Pitfalls:

• Idempotency-Key is mandatory.
• gap_end must be >= gap_start; a single-number gap has gap_start = gap_end.
• voucher_series is a single uppercase letter (A-Z); the same series + period + numeric range must not already exist.

Parameter	In	Type	Required	Notes
companyId	path	string	yes

Request body:

{
  fiscal_period_id: string,
  voucher_series: string,
  gap_start: number,
  gap_end: number,
  explanation: string
}

Response 200:

{
  data: {
    id: string,
    fiscal_period_id: string,
    voucher_series: string,
    gap_start: number,
    gap_end: number,
    explanation: string,
    created_at: string
  },
  meta: {
    request_id: string,
    api_version: string,
    next_cursor?: string,
    audit?: { voucher_number?: string, voucher_url?: string, audit_trail_url?: string, immutable_at?: string },
    partial_expansions?: string[]
  }
}