> ## Documentation Index > Fetch the complete documentation index at: https://docs.arcuserp.com/llms.txt > Use this file to discover all available pages before exploring further. # List chart of accounts (alias) > Returns the flat list of all GL accounts in the entity's chart of accounts. Each record includes the account code, name, type, `is_postable` flag, parent account ID, and current balance. For a tree-structured response use `GET /chart-of-accounts/tree`. Requires `accounting:read` scope. ## OpenAPI ````yaml /openapi.yaml get /chart-of-accounts openapi: 3.1.0 info: title: Arcus ERP Public API version: 1.0.0 description: > Arcus ERP public REST API. Designed for external integrations and data migration. **Authentication.** Bearer token (API key) via the `Authorization` header. Format: `Authorization: Bearer ark_live_ent__` (or `ark_test_*` for sandbox). API keys are issued per-entity in **Settings > Developers > API Keys**. **Entity scoping.** The entity is encoded in the API key prefix; routes are flat (e.g. `/v1/accounts`, `/v1/orders`, `/v1/products`). A small set of platform endpoints (migration, reconciliation, events, webhook endpoints, API keys) use the `/v1/entities/{entity_id}/...` form -- those are noted in their tags. **Key capabilities.** - Related-resource hydration via `?expand[]=` (see `x-arcus-expand` on each resource). - Cursor-based pagination (`starting_after` / `ending_before` / `limit`). - Idempotency via the `Idempotency-Key` header. - Webhook events for asynchronous notification. - Conditional requests / ETag for cache validation. servers: - url: https://api.arcuserp.com/v1 description: Arcus ERP API (accepts both live `ark_live_*` and test `ark_test_*` keys) - url: https://dev-api.arcuserp.com/v1 description: >- Dev sandbox API (test-only data, accepts `ark_test_*` keys against dev RDS) security: [] paths: /chart-of-accounts: get: tags: - Accounting summary: List chart of accounts (alias) description: > Returns the flat list of all GL accounts in the entity's chart of accounts. Each record includes the account code, name, type, `is_postable` flag, parent account ID, and current balance. For a tree-structured response use `GET /chart-of-accounts/tree`. Requires `accounting:read` scope. operationId: listChartOfAccountsV1 parameters: - name: postable_only in: query schema: type: boolean description: Only return leaf, active accounts. - name: account_type in: query schema: type: string enum: - asset - liability - equity - revenue - expense - cogs - name: system_account_key in: query schema: type: string description: Resolve a stable system key to its account UUID. - name: search in: query schema: type: string - name: limit in: query schema: type: integer default: 100 - name: cursor in: query schema: type: string responses: '200': description: Paginated list of GL accounts content: application/json: schema: type: object properties: data: type: array items: $ref: '#/components/schemas/GlAccount' next_cursor: type: string nullable: true '401': $ref: '#/components/responses/Error' '403': $ref: '#/components/responses/Error' security: - ApiKeyAuth: [] components: schemas: GlAccount: type: object description: > A General Ledger account in the chart of accounts. Header accounts (is_header=true) aggregate child accounts and cannot receive postings (Rule A2 / Rule 21). Leaf accounts (is_header=false, is_active=true) are the only valid targets for journal entry lines. System accounts (is_system_account=true) are provisioned by entity-seed-helpers.mjs and cannot be created or modified via the API. properties: id: type: string format: uuid readOnly: true entity_id: type: string format: uuid readOnly: true account_number: type: string readOnly: true description: Immutable post-create (e.g. '1300') name: type: string description: type: string nullable: true account_type: type: string enum: - asset - liability - equity - revenue - expense - cogs readOnly: true description: Immutable post-create account_sub_type: type: string nullable: true normal_balance: type: string enum: - debit - credit readOnly: true description: Immutable post-create is_header: type: boolean description: > True for rollup accounts that aggregate children. Header accounts CANNOT receive journal entry line postings (Rule A2 / assertGLLinesPostable). parent_account_id: type: string format: uuid nullable: true is_system_account: type: boolean readOnly: true description: > True for accounts seeded by entity-seed-helpers.mjs. System accounts cannot be created, updated, or deleted via the API. system_account_key: type: string nullable: true readOnly: true description: > Lookup key used by posting helpers (e.g. ar_account, cogs, revenue, inventory_fg). Code uses getGLAccountByKey(entityId, key) instead of hardcoded account numbers. is_bank_account: type: boolean description: True for bank/cash accounts eligible for reconciliation is_active: type: boolean tax_line_mapping: type: string nullable: true opening_balance: type: number nullable: true opening_balance_date: type: string format: date nullable: true created_at: type: string format: date-time readOnly: true updated_at: type: string format: date-time readOnly: true ErrorEnvelope: type: object description: | Canonical error response envelope. All API errors use this shape. required: - error - code properties: error: type: string description: Machine-readable error key example: not_found code: type: string description: Machine-readable error code (often same as error) example: not_found type: type: string enum: - validation_error - permission_error - not_found - conflict - rate_limit - internal - expand_error - not_implemented example: not_found hint: type: string description: Human-readable one-sentence explanation (English) example: >- The requested order does not exist or does not belong to this entity. param: type: string description: The parameter that caused the error, if applicable example: expand[0] required: type: string description: The scope required (only on insufficient_scope errors) example: accounts:read request_id: type: string description: >- Unique request ID for support tracing (maps to CloudWatch log stream) example: req_abc123 responses: Error: description: Error response (400/401/403/404/409/422/429/500) content: application/json: schema: $ref: '#/components/schemas/ErrorEnvelope' securitySchemes: ApiKeyAuth: type: http scheme: bearer description: | API key issued per entity via Settings > Developers > API Keys. Each key carries scopes (e.g. orders:read, products:write). Bearer token format: Authorization: Bearer ark_live_ent__ Test keys use ark_test_ent__. Both are issued per entity via Settings > Developers > API Keys. ````