> ## 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.

# Retrieve a GL account ledger

> Returns the running ledger of journal entry lines for a single GL account named by the required `account_id` query parameter. Requires `accounting:read` scope.



## OpenAPI

````yaml /openapi.yaml get /reports/account-ledger
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_<code>_<random>` (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.

    **Changelog.** Entries are dated and name every published contract whose
    MEANING moved, not

    only the ones whose field names changed. The narrative version of the same
    entries, written

    for integrators, is published at https://arcuserp.mintlify.app/changelog.


    **2026-09-22 (planned 2026-09-21), REORDER-BUYER-TRUTH: demand changed what
    it MEANS on three

    published contracts, with no field renamed.** An integrator that pins field
    names sees no

    breakage and different numbers, which is why this entry exists.

      - **Demand now counts build consumption.** `demand_avg_per_day` on the public product, kit
        and inventory-balance objects, and `daily_demand` / `demand_basis` / `net_suggested_qty`
        on `GET /v1/purchasing/reorder-report`, are composed from fulfilled sales lines PLUS
        posted `build_consume` inventory draws: each physical decrement of a product counts
        exactly once. The previous rule adopted an internal-consumption basis only when the sales
        blend was exactly zero, so a product both sold AND consumed into work orders planned as
        if the build draws did not exist. Products drawn into work orders move; on one
        production-shaped dataset five did, the largest from 0.05/day to 14.95/day.
      - **`demand_basis` now carries four values, not two:** `sales`, `sales_and_builds`,
        `builds` and `consumption`. A consumer with a two-branch reader (anything that is not
        `consumption` is `sales`) silently hides the two new ones.
      - **`current_demand_units` on `GET /v1/inventory/balances/:id` moved, by a second rule.**
        It counts committed-but-unshipped CUSTOMER demand, and it now counts a kit component's
        own line rather than its parent kit line, and excludes non-sales documents. On one
        production dataset 269 of 1,043 balance rows changed, 227 of them downward; the largest
        single move was 1,941 to 25, on a product whose open PURCHASE order line had been
        reported as customer demand. Re-baseline anything that alerts or reorders off this field.
      - `run_rate_30/90/180/365` and `blended_daily` on the same balance object move for the
        first reason above.
      - **Added, not changed:** `GET /v1/purchasing/reorder-report` accepts `demand_window` and
        returns the unit, cover-through and reorder-point-provenance fields documented on that
        operation; `order_multiple` is accepted and returned on the product-vendor doors.
      - **Volume note.** The `inventory.low_stock`, `inventory.out_of_stock` and
        `inventory.back_in_stock` webhook events are population-gated on
        `on_hand <= reorder_point`, and reorder points move with the demand above, so
        subscribers should expect a one-time step change in event volume around the release.
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:
  /reports/account-ledger:
    get:
      tags:
        - Accounting
      summary: Retrieve a GL account ledger
      description: >-
        Returns the running ledger of journal entry lines for a single GL
        account named by the required `account_id` query parameter. Requires
        `accounting:read` scope.
      operationId: getAccountLedgerV1
      parameters:
        - name: account_id
          in: query
          required: true
          schema:
            type: string
            format: uuid
          description: GL account to retrieve ledger for (required)
        - name: from_date
          in: query
          schema:
            type: string
            format: date
        - name: to_date
          in: query
          schema:
            type: string
            format: date
        - name: period_id
          in: query
          schema:
            type: string
            format: uuid
        - name: page
          in: query
          schema:
            type: integer
            minimum: 1
            default: 1
        - name: per_page
          in: query
          schema:
            type: integer
            minimum: 1
            maximum: 100
            default: 50
      responses:
        '200':
          description: Account ledger with running balance
          content:
            application/json:
              schema:
                type: object
                properties:
                  account:
                    $ref: '#/components/schemas/GlAccount'
                  opening_balance:
                    type: number
                  closing_balance:
                    type: number
                  data:
                    type: array
                    items:
                      type: object
                      properties:
                        id:
                          type: string
                          format: uuid
                        entry_date:
                          type: string
                          format: date
                        description:
                          type: string
                        debit:
                          type: number
                        credit:
                          type: number
                        running_balance:
                          type: number
                        journal_entry_id:
                          type: string
                          format: uuid
        '400':
          $ref: '#/components/responses/Error'
        '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
        parent_account_number:
          type: string
          nullable: true
          readOnly: true
          description: >
            The IMMEDIATE parent account's number (null for a root account).
            GL-PICKER-SUBLEDGER-DISCOVERABILITY 2026-08-21.
        parent_path:
          type: array
          readOnly: true
          items:
            type: string
          description: >
            Root-first array of ancestor account NAMES, e.g. ["Cash & Bank
            Accounts", "Payment Clearing"]. Empty for a root account. Resolved
            from the entity's full account graph, NOT from the filtered result
            set, so a child whose parent is a header (and therefore excluded by
            postable_only / context=) still reports its complete path.
            GL-PICKER-SUBLEDGER-DISCOVERABILITY 2026-08-21.
        depth:
          type: integer
          readOnly: true
          description: >
            Ancestor count (0 = root). Same independent resolution as
            parent_path, so the two can never disagree about one chain.
        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.
        effective_system_account_key:
          type: string
          nullable: true
          readOnly: true
          description: >
            The key that GOVERNS this account: its own system_account_key, else
            its parent's. An "unfold" splits a folded migrated account into a
            KEYED PARENT plus ACTIVE, NULL-keyed sibling children, and a sibling
            inherits its parent's semantics -- so a consumer classifying an
            account by key must read this column rather than system_account_key.
            Additive and read-only; system_account_key is unchanged. UN-FOLD-12
            2026-09-02, Drift Check 251.
        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_<code>_<random>
        Test keys use ark_test_ent_<code>_<random>. Both are issued per entity
        via Settings > Developers > API Keys.

````

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