Retrieve a GL account
Returns the full detail of a single GL account by ID, including the account code, name, type
(Asset / Liability / Equity / Revenue / Expense), is_postable flag, parent account, and
current balance. Non-postable accounts are header accounts used for tree organization; only
postable accounts can receive journal entry lines.
Requires accounting:read scope.
Authorizations
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.
Path Parameters
Response
GL account
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.

