Journal Entries

The Journal Entries API allows partner applications to create, manage, and retrieve journal entries in COUNT. Journal entries are the fundamental building blocks of double-entry accounting, used to record financial transactions that affect two or more accounts simultaneously.

This API supports fully automated accounting workflows, including:

• Recording accruals and deferrals from external systems
• Creating adjusting entries at period-end
• Syncing manual journal entries from third-party accounting tools
• Automating recurring entries for prepaid expenses, depreciation, and amortization

Journal entries created through this API behave the same as entries created in the COUNT UI.

Authentication

All journal entry endpoints require both authentication mechanisms:

• HMAC Authentication
• Headers: x-client-id, x-signature, x-timestamp
• OAuth Bearer Token
• Authorization: Bearer YOUR_ACCESS_TOKEN

Requests missing either authentication method will be rejected.

Double-Entry Accounting Every journal entry must follow the fundamental accounting rule: Total Debits = Total Credits Each entry must have at least two line items One line item must have a debit amount, and at least one must have a credit amount Unbalanced entries will be rejected with a 400 error Journal Entry Structure A journal entry consists of: Header — date, description, memo, and status Line Items (entries) — each referencing an account UUID with a debit or credit amount Each line item maps to a Chart of Accounts entry. Accounts must exist before they can be referenced in journal entries. Common Use Cases Use Case Description Accruals Record revenue or expenses before cash changes hands Adjusting Entries Correct or adjust account balances at period-end Depreciation Record periodic asset depreciation Reclassification Move amounts between accounts Intercompany Entries Record transactions between related entities Opening Balances Set initial account balances when onboarding Required Dependencies Before creating journal entries, ensure the following exist in COUNT: Chart of Accounts — all referenced accounts must exist (via Chart of Accounts API) Account UUIDs are used to identify debit and credit targets Journal entries cannot be created if referenced accounts are missing. Available Endpoints Use the endpoints below to work with journal entries: List All Journal Entries — retrieve all entries with pagination and filters Create Journal Entry — create a new balanced journal entry Update Journal Entry — modify an existing entry Delete Journal Entry — remove a journal entry