General Ledger Accounts API

General ledger (GL) accounts are the foundation of your accounting system in Snapbooks. They provide a structured way to store and categorize financial information for bank accounts, sales, expenses, and other financial transactions in accordance with Norwegian accounting standards.

The system supports industry-specific GL account plan extensions that automatically provide additional accounts relevant to specific business sectors based on the organization’s SN2007 industrial classification code.

Available Endpoints

List General Ledger Accounts

GET /general-ledger-accounts

Retrieve a paginated list of general ledger accounts with optional filtering.

Query Parameters

Examples

# Get accounts with specific account codes
GET /general-ledger-accounts?account_code=1000,2000,3000

# Combine with other filters
GET /general-ledger-accounts?account_code=1000,2000&description=revenue

# Single account code
GET /general-ledger-accounts?account_code=1000

# Include the per-account tax-code whitelist with full tax-code details
GET /general-ledger-accounts?with=tax_codes,tax_codes.tax_code

# Include usage statistics (requires client_account_id)
GET /general-ledger-accounts?with=statistics&client_account_id=7

Account Balances

GET /general-ledger-accounts/balances

Balance of one or more accounts as of a date, in ledger sign (debit positive), optionally scoped to a sub-ledger dimension. The figures are computed by the same function an external reconciliation sign-off stores for a LEDGER_BALANCE entry, so they compare directly with a document reconciliation line’s expected amount. Balance sheet accounts accumulate from the beginning of time; profit and loss accounts from the first day of the as-of year.

Query Parameters

Response

A plain JSON array, one row per account found, ordered by account code:

[
  {
    "account_id": 864,
    "account_code": "2400",
    "description": "Leverandørgjeld",
    "balance": -12500.0,
    "currency_code": "NOK",
    "as_of_date": "2026-06-30",
    "relation_type": "businesspartner",
    "relation_id": 56,
    "relation_name": null
  }
]

relation_name is only populated (looked up from the dimension record) when the row came from split_by_mandatory_dimension; otherwise it is null.

# The supplier's balance on 2400 at period end
GET /general-ledger-accounts/balances?client_account_id=7&account_code=2400,2460&as_of_date=2026-06-30&relation_type=businesspartner&relation_id=56

With split_by_mandatory_dimension, an account like 1920 (bank clearing, mandatory bank-account dimension) returns one row per bank account:

[
  {
    "account_id": 512,
    "account_code": "1920",
    "description": "Bankinnskudd",
    "balance": 42000.0,
    "currency_code": "NOK",
    "as_of_date": "2026-06-30",
    "relation_type": "bankacc",
    "relation_id": 24,
    "relation_name": "Sparebanken Vest"
  },
  {
    "account_id": 512,
    "account_code": "1920",
    "description": "Bankinnskudd",
    "balance": 1500.0,
    "currency_code": "NOK",
    "as_of_date": "2026-06-30",
    "relation_type": "bankacc",
    "relation_id": null,
    "relation_name": null
  }
]

# Balance per bank account on the clearing account
GET /general-ledger-accounts/balances?client_account_id=7&account_code=1920&as_of_date=2026-06-30&split_by_mandatory_dimension=true

Get General Ledger Account

GET /general-ledger-accounts/{id}

Retrieve a single general ledger account.

Query Parameters

Account Attributes

Relationships

Per-Account Tax Code Whitelist

GL accounts may carry a list of allowed tax codes. When set, journal-entry lines posting to this account can only specify a tax_code from this list — an explicit tax_code outside the whitelist is rejected with 400. Lines with no tax_code are still accepted. An empty list means no restriction (any tax code is allowed).

One entry in the list may be marked is_default: true and is used to prefill the tax code in the booking UI.

Include via ?with=tax_codes for ID-only references, or ?with=tax_codes,tax_codes.tax_code to embed the full tax code object.

{
  "id": 42,
  "account_code": "3000",
  "description": "Sales — high-rate VAT",
  "tax_codes": [
    {
      "tax_code_id": 1,
      "is_default": true,
      "tax_code": {
        "id": 1,
        "code": "3",
        "description": "Outgoing VAT, high rate",
        "tax_rate": "25.00"
      }
    },
    {
      "tax_code_id": 2,
      "is_default": false
    }
  ]
}

Statistics

The statistics relation returns aggregated usage data for a GL account scoped to a specific client account. The result is cached for 24 hours. Amounts are formatted using the client account’s accounting currency decimal places.

{
  "id": 42,
  "account_code": "3000",
  "description": "Sales — high-rate VAT",
  "statistics": {
    "total_entries": 132,
    "current_balance": "-1250000.00",
    "last_used_date": "2026-05-19",
    "average_transaction_amount": "9469.70",
    "largest_transaction": "125000.00"
  }
}

Error Responses

Industry-Specific Extensions

The GL account system includes industry-specific extensions that provide additional accounts relevant to specific business sectors:

• REALESTATE: Additional accounts for real estate companies (SN2007 codes 68.x)
• RESTAURANT: Additional accounts for food and beverage service businesses (SN2007 codes 56.x)

How Industry Extensions Work

1. Automatic Assignment: When a client account is created, the system automatically determines the appropriate industry extension based on the organization’s SN2007 industrial classification code
2. Unified Account Plan: API responses include both base GL accounts (available to all clients) and industry-specific accounts (only for relevant industries)
3. Seamless Integration: Industry extensions work transparently - clients see a complete, unified chart of accounts

Supported Industry Mappings

Important Notes

• Language Support: Descriptions and category descriptions are language-dependent and will be returned based on the user’s locale settings
• Country Support: Currently only supports Norwegian country code (“NO”)
• Industry Extensions: Account lists automatically include relevant industry-specific accounts based on the client’s organization
• Pagination: Results are paginated by default
• Active Status: Inactive accounts are excluded from the default list response

For practical examples and implementation details, refer to our Getting Started Guide.