> ## Documentation Index
> Fetch the complete documentation index at: https://integrations.docs.commenda.io/llms.txt
> Use this file to discover all available pages before exploring further.

# Overview

> An account contained within the business entity's chart of accounts.

The Accounts Data Model represents a record in an accounting system that tracks the financial activities of a specific asset, liability, equity, revenue, or expense. These records increase and decrease as transactions occur throughout the accounting period. The aggregation of each Account object is often referred to as the Chart of Accounts.

* **Unified account properties**: Essential account details like name, description, currency, and current balance are standardized across different accounting platforms
* **Hierarchical structure**: Accounts can be linked to parent accounts using the `parent_account_id`, enabling the representation of complex account structures and relationships
* **Categorisation and status**: The model supports account categorisation with main categories (asset, liability, equity, revenue, or expense) and subcategories, as well as tracking account status for better organisation and reporting

## Attributes

### Accounts Attributes

| Property                  | Type    | Description                                                                 |
| ------------------------- | ------- | --------------------------------------------------------------------------- |
| `rootfi_id`               | integer | Unique identifier assigned by Commenda for this account                     |
| `rootfi_created_at`       | string  | Timestamp when this record was created in Commenda's system (ISO 8601)      |
| `rootfi_updated_at`       | string  | Timestamp when this record was last updated in Commenda's system (ISO 8601) |
| `rootfi_integration_type` | enum    |                                                                             |
| `platform_id`             | string  | Unique identifier for this account in the source accounting platform        |
| `nominal_code`            | string  | The nominal code of the account                                             |
| `name`                    | string  | The name of the account                                                     |
| `description`             | string  | The description of the account                                              |
| `currency_id`             | enum    | ISO 4217 currency code                                                      |
| `current_balance`         | double  | The current balance of the account                                          |
| `status`                  | enum    | The status of the account                                                   |
| `category`                | enum    | The category of the account                                                 |
| `sub_category`            | string  | The sub category of the account                                             |
| `parent_account_id`       | string  | The parent account ID of the account                                        |
| `updated_at`              | string  | The date and time the account was last updated                              |

### Status Enum Values

| Value      | Description                                   |
| ---------- | --------------------------------------------- |
| `ACTIVE`   | Account is active and in use                  |
| `ARCHIVED` | Account has been archived                     |
| `UNKNOWN`  | Status cannot be determined from the platform |

### Category Enum Values

| Value       | Description                                                    |
| ----------- | -------------------------------------------------------------- |
| `ASSET`     | Account represents an asset (e.g., cash, inventory, property)  |
| `EXPENSE`   | Account represents an expense                                  |
| `LIABILITY` | Account represents a liability (e.g., loans, accounts payable) |
| `EQUITY`    | Account represents equity (e.g., retained earnings, capital)   |
| `INCOME`    | Account represents income or revenue                           |
| `BANK`      | Account represents a bank account                              |
| `UNKNOWN`   | Category cannot be determined from the platform                |

## Properties Supported

Fields accepted when creating or updating a record:

| Property            | Type   | Description                                                          |
| ------------------- | ------ | -------------------------------------------------------------------- |
| `platform_id`       | string | Unique identifier for this account in the source accounting platform |
| `nominal_code`      | string | The nominal code of the account                                      |
| `name`              | string | The name of the account                                              |
| `description`       | string | The description of the account                                       |
| `currency_id`       | enum   | ISO 4217 currency code                                               |
| `current_balance`   | double | The current balance of the account                                   |
| `status`            | enum   | The status of the account                                            |
| `category`          | enum   | The category of the account                                          |
| `sub_category`      | string | The sub category of the account                                      |
| `parent_account_id` | string | The parent account ID of the account                                 |
| `updated_at`        | string | The date and time the account was last updated                       |