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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-accounts

Returns every account on the business's COA.

Query parameters

FieldTypeRequiredNotes
businessIdstringyes
categorystringnoasset, liability, equity, revenue, expense, cost_of_sales.
isActivebooleannoDefaults 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-accounts

Adds a new account to the COA. Cannot overlap with system account codes.

Body

FieldTypeRequiredNotes
codestringyesUnique within the business. 4-digit convention recommended.
namestringyesDisplay name.
categorystringyesOne of the six categories above.
subcategorystringnoe.g. current_asset, long_term_liability.
descriptionstringno

Update an account

PUT/v1/chart-of-accounts/{id}

Update name, subcategory, or description. System accounts allow name/category edits only.

Related endpoints

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