Ledger Account

A LedgerAccount represents a single line in a workspace’s chart of accounts (CoA), classified by accounting type (ASSET, LIABILITY, EQUITY, REVENUE, EXPENSE) and grouped into account classes 1–9. It is the foundational node of the accounting graph: invoice items, journal entry lines, and workspace posting mappings all FK into it. Ledger accounts may be arranged in a parent–child hierarchy (one self-referential ManyToOne), and they can be marked as auxiliary (linked to a customer, supplier, or employee counterparty dimension). The connector sync pipeline writes ledger accounts from external accounting tools (Xero, Pennylane, etc.) and stamps each row with source_workspace_connector_pk for provenance tracking.

Naming	Value
Object	Ledger Account
Resource type (JSON:API `type`)	`ledger_account`
Collection / records root	`ledger_accounts`
REST base	`/v1/ledger-accounts`
Entity class	`LedgerAccount`

API operations

Operation	Method & path	Status
List	`GET /v1/ledger-accounts`	✅ Implemented
Retrieve	`GET /v1/ledger-accounts/{id}`	✅ Implemented
Create	`POST /v1/ledger-accounts`	🟡 Planned
Update	`PATCH /v1/ledger-accounts/{id}`	🟡 Planned
Delete	`DELETE /v1/ledger-accounts/{id}`	🟡 Planned

Data model

Attributes

Field	Type	Required	Constraints	Allowed values	Description
ledger_account_id	string, UUID, 🔒 system	✅ Yes	unique; generated by gen_random_uuid() on INSERT	—	Public stable identifier for the ledger account. Use this in all API references; the internal pk is never exposed.
account_number	string	✅ Yes	max length 20; PARTIAL UNIQUE on (workspace_pk, account_number) WHERE deleted_at IS NULL (index idx_ledger_accounts_workspace_account_number_active_unique); the legacy non-partial UNIQUE constraint was replaced by Migration20260529100000	—	The chart-of-accounts code for this account within the workspace, e.g. ‘411000’ (PCG), ‘1200’ (IFRS). Uniqueness is enforced only among active (non-deleted) rows to allow re-creation after a soft-delete.
name	string	✅ Yes	max length 255	—	Human-readable display name for the ledger account.
account_type	enum (ledger_account_type_enum)	✅ Yes	non-nullable; native PostgreSQL enum	ASSET \| LIABILITY \| EQUITY \| REVENUE \| EXPENSE	Broad accounting classification per the double-entry model. Drives debit/credit sign convention in journal entries and determines which financial statement section the account appears in.
account_class	integer	✅ Yes	CHECK (account_class >= 1 AND account_class <= 9); composite index (workspace_pk, account_class)	1 – 9	Numeric account class (plan comptable class digit). Used to group accounts in chart-of-accounts views and as a fast filter for trial-balance queries. Indexed together with workspace_pk.
is_auxiliary	boolean	✅ Yes	default false	true \| false	Indicates whether this account carries an auxiliary (counterparty) dimension. When true, auxiliary_type must be set and journal entry lines on this account must reference a counterparty company.
auxiliary_type	enum (auxiliary_type_enum)	⚪ No	nullable; native PostgreSQL enum; required in practice when is_auxiliary = true	CUSTOMER \| SUPPLIER \| EMPLOYEE	The counterparty dimension type for auxiliary accounts. CUSTOMER = accounts receivable style, SUPPLIER = accounts payable style, EMPLOYEE = payroll/expense style.
is_active	boolean	✅ Yes	default true	true \| false	Whether the account is currently open for posting. Inactive accounts remain in the chart for historical reporting but should be excluded from new posting selection lists.
description	string	⚪ No	nullable; TEXT (unbounded)	—	Optional free-text description or instructions for use. Populated by the connector sync when the source accounting tool provides an account note.
created_at	Date, 🔒 system	✅ Yes	set once on INSERT via MikroORM onCreate hook; TIMESTAMPTZ NOT NULL DEFAULT now()	—	Timestamp of row creation. Never modified after insert.
updated_at	Date, 🔒 system	✅ Yes	TIMESTAMPTZ NOT NULL DEFAULT now() per migration; set on INSERT and on every UPDATE via MikroORM onUpdate hook	—	Timestamp of last modification. The database column is NOT NULL (baseline migration defines it as TIMESTAMPTZ NOT NULL DEFAULT now()). Updated automatically on every PATCH/flush.
deleted_at	Date \| null, 🔒 system	⚪ No	nullable; soft-delete sentinel; all queries must filter WHERE deleted_at IS NULL	—	Soft-delete timestamp. When non-null the row is logically deleted. Hard deletes are never performed. The partial unique index on (workspace_pk, account_number) ignores rows where deleted_at IS NOT NULL, so a previously deleted account number can be re-created.

Relationships

Name	Type	Required	Description
workspace	to-one (workspace)	✅ Yes	The workspace that owns this ledger account. Enforces tenant isolation. All queries must scope to workspace_pk. Indexed via the composite (workspace_pk, account_class) and (workspace_pk, parent_account_pk) indexes.
parent_account	to-one (ledger_account)	⚪ No	Self-referential parent in the chart-of-accounts hierarchy. NULL for top-level accounts (e.g. class root ‘400000’). Indexed on (workspace_pk, parent_account_pk) — index idx_ledger_accounts_workspace_parent created by Migration20260306100000 — to support efficient subtree traversal.
child_accounts	to-many (ledger_account)	—	Inverse of parent_account. Collection of all direct child accounts in the hierarchy. Lazy-loaded via MikroORM Collection.
source_workspace_connector	to-one (workspace_connector)	⚪ No	The WorkspaceConnector instance (e.g. a Xero or Pennylane sync) that last wrote or created this ledger account row. NULL for manually created accounts. Added by Migration20260406100000_expand_mcp_sync_models (that migration covers ledger_accounts; Migration20260331100000 only added the column to companies and peoples). ON DELETE SET NULL so connector removal does not cascade-delete ledger accounts. Partial index idx_ledger_accounts_source_wc (WHERE source_workspace_connector_pk IS NOT NULL) added by the same migration.

System-computed

ledger_account_id is generated by PostgreSQL gen_random_uuid() on INSERT and also seeded in-process via randomUUID() from Node crypto as the MikroORM default; it is unique and immutable.
created_at is set once via MikroORM onCreate lifecycle hook (new Date()); never written again.
updated_at is set on CREATE and on every UPDATE via MikroORM onUpdate lifecycle hook. The database column is NOT NULL (TIMESTAMPTZ NOT NULL DEFAULT now() per Migration20260306100000); the MikroORM entity declares it optional (updated_at?: Date) but that only affects TypeScript nullability — the DB enforces NOT NULL.
deleted_at is null on creation; set to now() by the application (never by the database) to perform a soft-delete. The partial unique index idx_ledger_accounts_workspace_account_number_active_unique (WHERE deleted_at IS NULL) ensures uniqueness only among active rows — soft-deleted rows are excluded, allowing re-insertion of the same (workspace_pk, account_number) pair after a soft-delete.
The non-partial UNIQUE(workspace_pk, account_number) constraint from Migration20260306100000 was dropped by Migration20260529100000_ledger_accounts_dedup_unique_idx. That migration also deduped existing active duplicates (keeping the earliest pk) before building the partial index.
source_workspace_connector_pk is set by the connector sync pipeline (MCP / Xero / Pennylane / etc.) to record provenance. It is NULL for manually created accounts and is SET NULL (not cascade-deleted) when the workspace_connector row is removed. Column and partial index added by Migration20260406100000_expand_mcp_sync_models.
account_class is a human-supplied classification digit (1–9) enforced by a CHECK constraint in the database; it is not derived.
is_auxiliary defaults to false; auxiliary_type defaults to NULL. The pipeline or user must explicitly set both when creating an auxiliary account.
is_active defaults to true; setting it to false deactivates the account without soft-deleting it, preserving historical journal entry lines.
The (workspace_pk, account_class) composite index (idx_ledger_accounts_workspace_class) and the (workspace_pk, parent_account_pk) composite index (idx_ledger_accounts_workspace_parent) are created by Migration20260306100000 and are transparent to the application layer.

Example

{
  "data": {
    "type": "ledger_account",
    "id": "e3a4c9f0-12b7-4d88-9031-cc52a7d1e205",
    "attributes": {
      "ledger_account_id": "e3a4c9f0-12b7-4d88-9031-cc52a7d1e205",
      "account_number": "411000",
      "name": "Clients — France",
      "account_type": "ASSET",
      "account_class": 4,
      "is_auxiliary": true,
      "auxiliary_type": "CUSTOMER",
      "is_active": true,
      "description": "Comptes clients — marché domestique France",
      "created_at": "2026-03-10T09:14:22.000Z",
      "updated_at": "2026-05-15T16:03:08.000Z",
      "deleted_at": null
    },
    "relationships": {
      "workspace": {
        "data": { "type": "workspace", "id": "a1b2c3d4-0000-4000-8000-111111111111" }
      },
      "parent_account": {
        "data": { "type": "ledger_account", "id": "b9d00001-aaaa-4bbb-cccc-000000000001" }
      },
      "source_workspace_connector": {
        "data": { "type": "workspace_connector", "id": "f5e60000-dead-beef-cafe-123456789abc" }
      }
    }
  }
}

_{Source: apps/api/src/database/entities/LedgerAccount.ts · domain: financial-graph · tier: Main}

Main objects

Supporting objects

Platform objects

Activity objects

Infrastructure objects

API operations

Data model

Attributes

Relationships

System-computed

Example

​API operations

​Data model

​Attributes

​Relationships

​System-computed

​Example

API operations

Data model

Attributes

Relationships

System-computed

Example