> ## Documentation Index > Fetch the complete documentation index at: https://docs.thredfi.com/llms.txt > Use this file to discover all available pages before exploring further. # Create account > Create a new account in the chart of accounts. **Idempotency:** If external_id is provided and matches an existing account, returns the existing account with 200 OK. **Parent account:** Can be specified by UUID, code, or external_id. **Accounting validations:** - is_non_cash_expense can only be set on expense accounts - balance_behavior must be 'debit_positive', 'credit_positive', or blank ## OpenAPI ````yaml POST /v1/platform/businesses/{business_id}/general-ledger/chart-of-accounts/ openapi: 3.0.3 info: title: Thredfi Accounting Platform API version: 1.0.0 description: >- Comprehensive API for accounting, invoice management, open banking, and intelligence services. servers: [] security: [] paths: /v1/platform/businesses/{business_id}/general-ledger/chart-of-accounts/: post: tags: - General Ledger summary: Create account description: |2- Create a new account in the chart of accounts. **Idempotency:** If external_id is provided and matches an existing account, returns the existing account with 200 OK. **Parent account:** Can be specified by UUID, code, or external_id. **Accounting validations:** - is_non_cash_expense can only be set on expense accounts - balance_behavior must be 'debit_positive', 'credit_positive', or blank operationId: create_account parameters: - in: path name: business_id schema: type: string pattern: ^[0-9a-f-]+$ required: true requestBody: content: application/json: schema: $ref: '#/components/schemas/AccountCreateAPIRequest' examples: CreateBankAccount: value: code: '1100' name: Business Bank Account account_type: asset account_subtype: current_assets description: Primary operating bank account for daily transactions external_id: qbo-1100 institution_name: Barclays Bank PLC iban: GB29BUKB20201555555555 sort_code: 20-20-15 account_number_mask: '****5555' is_cash_account: true custom_fields: branch: London City relationship_manager: John Smith summary: Create bank account CreateWithParent: value: code: 1100-01 name: Petty Cash parent_id: '1100' description: Office petty cash fund external_id: qbo-1100-01 is_cash_account: true summary: Create with parent application/x-www-form-urlencoded: schema: $ref: '#/components/schemas/AccountCreateAPIRequest' multipart/form-data: schema: $ref: '#/components/schemas/AccountCreateAPIRequest' required: true responses: '200': content: application/json: schema: $ref: '#/components/schemas/ChartOfAccountDetail' examples: AccountResponse: value: id: 234567ab-cdef-4567-8901-234567890123 code: '1100' name: Business Bank Account currency: GBP account_type: asset account_type_display: Asset account_subtype: current_assets account_subtype_display: Current Assets parent_account_code: null current_balance: 1250050 current_balance_formatted: £12,500.50 debit_balance: 1500000 credit_balance: 249950 has_children: true hierarchy_level: 0 is_active: true description: Primary operating bank account for daily transactions institution_name: Barclays Bank PLC iban: GB29BUKB20201555555555 sort_code: 20-20-15 account_number_mask: '****5555' total_debits: 234 total_credits: 189 last_entry_date: '2024-03-28T14:30:00Z' last_entry_reference: JE-2024-0042 sub_accounts: [] summary: Account response description: '' '201': content: application/json: schema: $ref: '#/components/schemas/ChartOfAccountDetail' examples: AccountResponse: value: id: 234567ab-cdef-4567-8901-234567890123 code: '1100' name: Business Bank Account currency: GBP account_type: asset account_type_display: Asset account_subtype: current_assets account_subtype_display: Current Assets parent_account_code: null current_balance: 1250050 current_balance_formatted: £12,500.50 debit_balance: 1500000 credit_balance: 249950 has_children: true hierarchy_level: 0 is_active: true description: Primary operating bank account for daily transactions institution_name: Barclays Bank PLC iban: GB29BUKB20201555555555 sort_code: 20-20-15 account_number_mask: '****5555' total_debits: 234 total_credits: 189 last_entry_date: '2024-03-28T14:30:00Z' last_entry_reference: JE-2024-0042 sub_accounts: [] summary: Account response description: '' '400': content: application/json: schema: $ref: '#/components/schemas/ValidationErrorResponse' description: Validation errors in request data '401': content: application/json: schema: $ref: '#/components/schemas/ErrorResponse' description: Authentication required - missing or invalid API key '403': content: application/json: schema: $ref: '#/components/schemas/ErrorResponse' description: Permission denied - insufficient privileges '404': content: application/json: schema: $ref: '#/components/schemas/ErrorResponse' description: Resource not found '409': content: application/json: schema: $ref: '#/components/schemas/ErrorResponse' description: Conflict - resource already exists or invalid state transition '422': content: application/json: schema: $ref: '#/components/schemas/ErrorResponse' description: Unprocessable entity - business logic validation failed '500': content: application/json: schema: $ref: '#/components/schemas/ErrorResponse' description: Internal server error security: - PartnerJWT: [] - BusinessScopedJWT: [] - BasicAuth: [] - BearerUnscoped: [] - BearerBusinessScoped: [] components: schemas: AccountCreateAPIRequest: type: object description: |- Serializer for creating accounts via the Chart of Accounts API. Supports flexible parent identification (UUID, code, or external_id). Implements idempotency via external_id field. properties: code: type: string minLength: 1 description: Unique account code within business (e.g., '1000', 'REV-SALES') maxLength: 50 name: type: string description: Account display name. Maps to custom_name field. maxLength: 255 account_type: enum: - asset - liability - equity - revenue - expense - '' type: string x-spec-enum-id: bee27527493b2230 description: |- Account type: asset, liability, equity, revenue, expense * `asset` - Asset * `liability` - Liability * `equity` - Equity * `revenue` - Revenue * `expense` - Expense account_subtype: enum: - current_assets - non_current_assets - current_liabilities - non_current_liabilities - share_capital - share_premium - reserves - retained_earnings - revenue - other_operating_income - finance_income - direct_costs - operating_expenses - finance_costs - income_tax - '' type: string x-spec-enum-id: f729e72199be4c29 description: |- Account subtype for granular categorization * `current_assets` - Current Assets * `non_current_assets` - Non-current Assets * `current_liabilities` - Current Liabilities * `non_current_liabilities` - Non-current Liabilities * `share_capital` - Share Capital * `share_premium` - Share Premium * `reserves` - Reserves * `retained_earnings` - Retained Earnings * `revenue` - Revenue * `other_operating_income` - Other Operating Income * `finance_income` - Finance Income * `direct_costs` - Direct Costs * `operating_expenses` - Operating Expenses * `finance_costs` - Finance Costs * `income_tax` - Income Tax parent_id: type: string nullable: true description: Parent account identifier - accepts UUID, code, or external_id description: type: string description: Human-readable description of account purpose external_id: type: string description: External system identifier. Enables idempotent creation. maxLength: 100 institution_name: type: string description: Financial institution name (e.g., 'Barclays Bank PLC') maxLength: 255 iban: type: string description: International Bank Account Number (EU/UK format) maxLength: 34 sort_code: type: string description: 'UK sort code (flexible format: XX-XX-XX or XXXXXX)' maxLength: 8 account_number_mask: type: string description: Masked account number for display (e.g., '****4300') maxLength: 20 balance_behavior: enum: - '' - debit_positive - credit_positive type: string x-spec-enum-id: 3fa8710cd3575d95 description: >- Override balance calculation behavior. Leave blank for standard accounting rules. * `` - Auto-detect * `debit_positive` - Debit Positive * `credit_positive` - Credit Positive is_cash_account: type: boolean default: false description: Mark as cash or cash equivalent for cash flow purposes is_non_cash_expense: type: boolean default: false description: >- Mark as non-cash expense (depreciation, amortization). Only valid for expense accounts. custom_fields: description: Business-specific metadata as JSON object required: - code ChartOfAccountDetail: type: object description: Detailed serializer for account with additional information. properties: id: type: string format: uuid readOnly: true description: Unique account identifier code: type: string readOnly: true description: Account code from chart of accounts (e.g., '1000', '4000') name: type: string description: Account name from chart of accounts readOnly: true currency: type: string description: Account currency from business base currency (GBP, EUR, USD) readOnly: true account_type: enum: - asset - liability - equity - revenue - expense type: string x-spec-enum-id: bee27527493b2230 readOnly: true description: |- Account type code (asset, liability, equity, revenue, expense) * `asset` - Asset * `liability` - Liability * `equity` - Equity * `revenue` - Revenue * `expense` - Expense account_type_display: type: string nullable: true description: Human-readable account type (e.g., 'Current Asset', 'Revenue') readOnly: true account_subtype: enum: - current_assets - non_current_assets - current_liabilities - non_current_liabilities - share_capital - share_premium - reserves - retained_earnings - revenue - other_operating_income - finance_income - direct_costs - operating_expenses - finance_costs - income_tax type: string x-spec-enum-id: f729e72199be4c29 readOnly: true description: >- Account subtype code for more granular classification (bank, cash, etc.) * `current_assets` - Current Assets * `non_current_assets` - Non-current Assets * `current_liabilities` - Current Liabilities * `non_current_liabilities` - Non-current Liabilities * `share_capital` - Share Capital * `share_premium` - Share Premium * `reserves` - Reserves * `retained_earnings` - Retained Earnings * `revenue` - Revenue * `other_operating_income` - Other Operating Income * `finance_income` - Finance Income * `direct_costs` - Direct Costs * `operating_expenses` - Operating Expenses * `finance_costs` - Finance Costs * `income_tax` - Income Tax account_subtype_display: type: string nullable: true description: Account subtype for more granular classification readOnly: true parent_account_code: type: string nullable: true description: >- Parent account code if this is a sub-account (null for top-level accounts) readOnly: true current_balance: type: integer description: Current balance in cents readOnly: true current_balance_formatted: type: string description: Formatted balance with currency symbol (e.g., '£12,500.50') readOnly: true debit_balance: type: integer description: Debit balance in cents readOnly: true credit_balance: type: integer description: Credit balance in cents readOnly: true period_balance: type: integer description: Period balance in cents (null if no period filter applied) readOnly: true period_balance_formatted: type: string nullable: true description: >- Formatted period balance with currency symbol (null if no period filter) readOnly: true has_children: type: boolean description: Whether this account has sub-accounts (nested hierarchy) readOnly: true hierarchy_level: type: integer description: Depth in account hierarchy (0 for root accounts) readOnly: true is_active: type: boolean readOnly: true description: Whether this account is active and accepting transactions description: type: string readOnly: true description: Detailed account description institution_name: type: string readOnly: true nullable: true description: Bank institution name (for bank accounts only) iban: type: string readOnly: true nullable: true description: International Bank Account Number (for bank accounts) sort_code: type: string readOnly: true nullable: true description: 'UK bank sort code (for UK bank accounts, format: XX-XX-XX)' account_number_mask: type: string readOnly: true nullable: true description: Masked account number showing last 4 digits (e.g., '****5555') total_debits: type: integer description: Total number of debit transactions (count, not amount) readOnly: true total_credits: type: integer description: Total number of credit transactions (count, not amount) readOnly: true last_entry_date: type: string format: date-time nullable: true readOnly: true description: Date of most recent journal entry last_entry_reference: type: string readOnly: true description: Reference of most recent journal entry sub_accounts: type: array items: type: object additionalProperties: {} description: >- List of sub-accounts if this is a parent account (empty array if no children) readOnly: true required: - account_number_mask - account_subtype - account_subtype_display - account_type - account_type_display - code - credit_balance - currency - current_balance - current_balance_formatted - debit_balance - description - has_children - hierarchy_level - iban - id - institution_name - is_active - last_entry_date - last_entry_reference - name - parent_account_code - period_balance - period_balance_formatted - sort_code - sub_accounts - total_credits - total_debits ValidationErrorResponse: type: object description: Validation error response with field-specific errors properties: error_code: type: string description: Error code (e.g., 'validation_error') message: type: string nullable: true description: Human-readable error message detail: type: object additionalProperties: {} description: Contains field_errors and additional context request_id: type: string description: Request ID for tracing required: - detail - error_code - message ErrorResponse: type: object description: Standard error response format properties: error_code: type: string description: Error code for programmatic handling message: type: string nullable: true description: Human-readable error message detail: type: object additionalProperties: {} description: Additional error details including field_errors and debug info request_id: type: string description: Request ID for tracing required: - error_code - message securitySchemes: PartnerJWT: type: http scheme: bearer bearerFormat: JWT description: >- Partner-level JWT token (unscoped). Token payload includes `partner_id`. Business access is validated via partner ownership. Format: `Bearer ` **Use this for**: Multi-business operations where the business_id is specified in the URL and partner has access to multiple businesses. BusinessScopedJWT: type: http scheme: bearer bearerFormat: JWT description: >- Business-scoped JWT token. Token payload includes `business_id` to automatically scope requests. Format: `Bearer ` **Use this for**: Business-specific operations where the business context is embedded in the token. BasicAuth: type: http scheme: basic description: >- Basic authentication for OAuth2 token endpoint. Use partner_uuid:api_key as username:password. Example: Authorization: Basic base64(partner_uuid:api_key) BearerUnscoped: type: http scheme: bearer bearerFormat: JWT description: >- Partner (unscoped) JWT Bearer token. Obtain via POST /v1/platform/oauth2/token with Basic auth (partner_uuid:api_key). Use header: Authorization: Bearer {access_token} BearerBusinessScoped: type: http scheme: bearer bearerFormat: JWT description: >- Business-scoped JWT Bearer token. Obtain via POST /v1/platform/{business_id}/oauth2/token/ using a partner Bearer token. Only valid for endpoints whose URL contains that business_id. ````