Reference
Chart of Accounts
The list of ledger accounts (revenue, expenses, assets, liabilities, equity) with running balances.
Every business in Finora Business has a Chart of Accounts (COA) — the list of ledger accounts that posts land on. Finora Business seeds a standard Nigerian COA on every new business. You can list, inspect, and add custom accounts through the API.
List accounts
GET
/v1/chart-of-accountsReturns every account on the business's COA.
Query parameters
| Field | Type | Required | Notes |
|---|---|---|---|
businessId | string | yes | |
category | string | no | asset, liability, equity, revenue, expense, cost_of_sales. |
isActive | boolean | no | Defaults to true. |
Response — 200
{
"success": true,
"data": {
"accounts": [
{
"id": "1001",
"code": "1001",
"name": "Cash",
"category": "asset",
"subcategory": "current_asset",
"balanceKobo": 1200000,
"balance": 12000,
"isSystemAccount": true,
"isActive": true,
"createdAt": "2026-01-01T00:00:00.000Z"
}
],
"count": 42
}
}Get a single account
GET
/v1/chart-of-accounts/{id}Fetches one account with current balance.
Create a custom account
POST
/v1/chart-of-accountsAdds a new account to the COA. Cannot overlap with system account codes.
Body
| Field | Type | Required | Notes |
|---|---|---|---|
code | string | yes | Unique within the business. 4-digit convention recommended. |
name | string | yes | Display name. |
category | string | yes | One of the six categories above. |
subcategory | string | no | e.g. current_asset, long_term_liability. |
description | string | no |
Update an account
PUT
/v1/chart-of-accounts/{id}Update name, subcategory, or description. System accounts allow name/category edits only.
Related endpoints
- Journal Entries — how balances move
- Reports — Balance Sheet reads these balances directly
Reference index
Back to all modules