API / Reference / General Ledger Summary

Get general ledger summary

GET https://api.light.inc/v1/general-ledger-summary

Returns the opening balance, net movement and closing balance of every account over a date range. Each account carries one figure per entity in scope, the subtotal of those entities' own books, the intercompany elimination the selection is entitled to, and their total. Without a company entity filter the scope is every entity of the company, including inactive ones. An elimination between two entities applies only when both are in scope; one belonging to the group as a whole applies only when the scope covers the whole company.

The cursor description below is wrong for this endpoint. Sending cursor=0 is rejected with {"name": "InvalidCursorException", "errors": [{"type": "INVALID_CURSOR"}]}. Omit cursor on the first request and follow nextCursor from each response, or use offset instead.

Balances here are debit-positive, the opposite polarity to the signed amounts on GET /v1/ledger-transaction-lines.

Authorization

Send one of these on every request. See Authentication for how to get credentials.

API key
Basic authentication header of the form Basic <api_key>, where <api_key> is your api key.
Bearer token

Query parameters

from string · date
First day included in the movement figures, inclusive. A UTC calendar date in YYYY-MM-DD format.
to string · date
Last day included in the movement figures, inclusive. A UTC calendar date in YYYY-MM-DD format.
sort string
Sort string in the format field:direction. To provide multiple sort fields, separate them with commas.

Available directions: asc, desc.

Available fields: accountCode.
filter string
Filter string in the format field:operator:value. To provide multiple filters, separate them with commas.

Available operators: eq, ne, in, not_in, gt, gte, lt, lte.
- For in and not_in operators, provide multiple values separated by the pipe character (|).
Available fields: accountCode, accountId, accountType, companyEntityCode, companyEntityId.
limit integer · int32
Maximum number of items to return. Default is 50, maximum is 200.
cursor string
The cursor position to start returning results from. To opt-in into cursor-based pagination, provide 0 for the initial request. For subsequent requests, use nextCursor and prevCursor from the previous response to navigate. Cursor values are opaque and should not be constructed manually.

Response

records array of object
List of records for the current page
- accountId string · uuid
- accountCode integer · int32
- accountLabel string
- accountType string
  ⚠️ This enum is not exhaustive; new values may be added in the future.
  
  One of BANK CARD CASH_AND_EQUIVALENTS ACCOUNTS_RECEIVABLE INVENTORY CORPORATE_TAX_RECEIVABLE OTHER_CURRENT_ASSET INTANGIBLE_NON_CURRENT_ASSET TANGIBLE_NON_CURRENT_ASSET FINANCIAL_NON_CURRENT_ASSET CORPORATE_TAX_DEFERRED_ASSET OTHER_NON_CURRENT_ASSET ACCOUNTS_PAYABLE OVERDRAFT_FACILITY CORPORATE_TAX_PAYABLE OTHER_CURRENT_LIABILITY LONG_TERM_LOAN CORPORATE_TAX_DEFERRED_LIABILITY OTHER_LONG_TERM_LIABILITY CONTRIBUTED_CAPITAL RETAINED_EARNINGS ACCUMULATED_OTHER_COMPREHENSIVE_INCOME OTHER_EQUITY COST_OF_SALES DISTRIBUTION_COST GENERAL_AND_ADMINISTRATIVE_EXPENSE PERSONNEL_COST OTHER_OPERATING_EXPENSE INCOME_TAX DEPRECIATION_AND_AMORTIZATION NON_OPERATING_EXPENSE INTEREST_EXPENSE EXCHANGE_RATE_LOSS_REALIZED EXCHANGE_RATE_LOSS_UNREALIZED OTHER_FINANCIAL_EXPENSE REVENUE DISCOUNT NON_OPERATING_INCOME INTEREST_INCOME EXCHANGE_RATE_GAIN_REALIZED EXCHANGE_RATE_GAIN_UNREALIZED OTHER_FINANCIAL_INCOME
- entities array of object
  One result per entity in scope, whether or not it posted to this account
  - companyEntityId string · uuid
  - companyEntityCode string
  - companyEntityName string
  - localCurrency string
  - amounts object
    Balance carried into the period, the period's own net, and the two added together
    - openingBalance object
      A signed, debit-positive figure in the group currency, and in the entity's local currency when the figure belongs to one entity
      - groupAmount integer · int64
        Amount in currency of base company
      - localAmount integer · int64
        Amount in local currency of entity, null on figures that cover more than one entity
    - movement object
      A signed, debit-positive figure in the group currency, and in the entity's local currency when the figure belongs to one entity
      - groupAmount integer · int64
        Amount in currency of base company
      - localAmount integer · int64
        Amount in local currency of entity, null on figures that cover more than one entity
    - closingBalance object
      A signed, debit-positive figure in the group currency, and in the entity's local currency when the figure belongs to one entity
      - groupAmount integer · int64
        Amount in currency of base company
      - localAmount integer · int64
        Amount in local currency of entity, null on figures that cover more than one entity
- subtotal object
  Balance carried into the period, the period's own net, and the two added together
  - openingBalance object
    A signed, debit-positive figure in the group currency, and in the entity's local currency when the figure belongs to one entity
    - groupAmount integer · int64
      Amount in currency of base company
    - localAmount integer · int64
      Amount in local currency of entity, null on figures that cover more than one entity
  - movement object
    A signed, debit-positive figure in the group currency, and in the entity's local currency when the figure belongs to one entity
    - groupAmount integer · int64
      Amount in currency of base company
    - localAmount integer · int64
      Amount in local currency of entity, null on figures that cover more than one entity
  - closingBalance object
    A signed, debit-positive figure in the group currency, and in the entity's local currency when the figure belongs to one entity
    - groupAmount integer · int64
      Amount in currency of base company
    - localAmount integer · int64
      Amount in local currency of entity, null on figures that cover more than one entity
- elimination object
  Balance carried into the period, the period's own net, and the two added together
  - openingBalance object
    A signed, debit-positive figure in the group currency, and in the entity's local currency when the figure belongs to one entity
    - groupAmount integer · int64
      Amount in currency of base company
    - localAmount integer · int64
      Amount in local currency of entity, null on figures that cover more than one entity
  - movement object
    A signed, debit-positive figure in the group currency, and in the entity's local currency when the figure belongs to one entity
    - groupAmount integer · int64
      Amount in currency of base company
    - localAmount integer · int64
      Amount in local currency of entity, null on figures that cover more than one entity
  - closingBalance object
    A signed, debit-positive figure in the group currency, and in the entity's local currency when the figure belongs to one entity
    - groupAmount integer · int64
      Amount in currency of base company
    - localAmount integer · int64
      Amount in local currency of entity, null on figures that cover more than one entity
- total object
  Balance carried into the period, the period's own net, and the two added together
  - openingBalance object
    A signed, debit-positive figure in the group currency, and in the entity's local currency when the figure belongs to one entity
    - groupAmount integer · int64
      Amount in currency of base company
    - localAmount integer · int64
      Amount in local currency of entity, null on figures that cover more than one entity
  - movement object
    A signed, debit-positive figure in the group currency, and in the entity's local currency when the figure belongs to one entity
    - groupAmount integer · int64
      Amount in currency of base company
    - localAmount integer · int64
      Amount in local currency of entity, null on figures that cover more than one entity
  - closingBalance object
    A signed, debit-positive figure in the group currency, and in the entity's local currency when the figure belongs to one entity
    - groupAmount integer · int64
      Amount in currency of base company
    - localAmount integer · int64
      Amount in local currency of entity, null on figures that cover more than one entity
- groupCurrency string
hasMore boolean
Boolean flag indicating if there are more records available
nextCursor string
Cursor for fetching the next page
prevCursor string
Cursor for fetching the previous page

curl -X GET "https://api.light.inc/v1/general-ledger-summary" \
  -H "Authorization: Basic YOUR_API_KEY"

const res = await fetch("https://api.light.inc/v1/general-ledger-summary", {
  method: "GET",
  headers: {
    Authorization: `Basic ${process.env.LIGHT_API_KEY}`,
  },
});
const data = await res.json();

import os, requests

res = requests.get(
    "https://api.light.inc/v1/general-ledger-summary",
    headers={"Authorization": f"Basic {os.environ['LIGHT_API_KEY']}"},
)
data = res.json()

Example response

{
  "records": [
    {
      "accountId": "3c90c3cc-0d44-4b50-8888-8dd25736052a",
      "accountCode": 0,
      "accountLabel": "string",
      "accountType": "BANK",
      "entities": [
        {
          "companyEntityId": "3c90c3cc-0d44-4b50-8888-8dd25736052a",
          "companyEntityCode": "string",
          "companyEntityName": "string",
          "localCurrency": "USD",
          "amounts": {
            "openingBalance": {},
            "movement": {},
            "closingBalance": {}
          }
        }
      ],
      "subtotal": {
        "openingBalance": {
          "groupAmount": 100000,
          "localAmount": 100000
        },
        "movement": {
          "groupAmount": 100000,
          "localAmount": 100000
        },
        "closingBalance": {
          "groupAmount": 100000,
          "localAmount": 100000
        }
      },
      "elimination": {
        "openingBalance": {
          "groupAmount": 100000,
          "localAmount": 100000
        },
        "movement": {
          "groupAmount": 100000,
          "localAmount": 100000
        },
        "closingBalance": {
          "groupAmount": 100000,
          "localAmount": 100000
        }
      },
      "total": {
        "openingBalance": {
          "groupAmount": 100000,
          "localAmount": 100000
        },
        "movement": {
          "groupAmount": 100000,
          "localAmount": 100000
        },
        "closingBalance": {
          "groupAmount": 100000,
          "localAmount": 100000
        }
      },
      "groupCurrency": "USD"
    }
  ],
  "hasMore": true,
  "nextCursor": "string",
  "prevCursor": "string"
}

Generated from the schema — shapes and types are real, values are placeholders.