> ## 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 system-keyed accounts > Returns the list of system-key GL accounts for the entity: the accounts mapped to system roles such as Accounts Receivable, Accounts Payable, Inventory Asset, COGS, Sales Revenue, and Undeposited Funds. These mappings drive automatic journal entry creation throughout the ERP. Requires `accounting:read` scope. ## OpenAPI ````yaml /openapi.yaml get /chart-of-accounts/system-keys 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/system-keys: get: tags: - Accounting summary: List system-keyed accounts description: > Returns the list of system-key GL accounts for the entity: the accounts mapped to system roles such as Accounts Receivable, Accounts Payable, Inventory Asset, COGS, Sales Revenue, and Undeposited Funds. These mappings drive automatic journal entry creation throughout the ERP. Requires `accounting:read` scope. operationId: listChartOfAccountsSystemKeysV1 responses: '200': description: System-keyed GL accounts content: application/json: schema: type: object properties: data: type: array items: $ref: '#/components/schemas/GlAccount' '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. ````