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

# Chart of accounts and periods

> Query the chart of accounts and the status of accounting periods

**Required permission:** `accounting.accounts`

## Chart of accounts

```http theme={null}
GET /accounting/accounts
```

| Parameter | Description |
| - | - |
| `only_movement_accounts` | `1` to return only movement accounts (without sub-accounts), which are the only ones that accept journal entries. |
| `type` | Filters by type: `asset`, `liability`, `equity`, `revenue` or `expense`. |
| `search` | Searches by code or name. |

```json theme={null}
{
  "status": true,
  "data": [
    { "id": "uuid", "code": "1101", "name": "Efectivo y equivalentes", "type": "asset", "level": 3, "parent_id": "uuid", "accepts_movements": false },
    { "id": "uuid", "code": "110101", "name": "Caja general", "type": "asset", "level": 4, "parent_id": "uuid", "accepts_movements": true }
  ]
}
```

| Field | Description |
| - | - |
| `accepts_movements` | `true` if the account has no sub-accounts and can be used in journal entries. |
| `level` | Hierarchical level of the account. |

## Accounting periods

```http theme={null}
GET /accounting/periods?year=2026
```

```json theme={null}
{
  "status": true,
  "data": [
    { "id": "uuid", "branch_id": "uuid", "year": 2026, "month": 10, "status": "ABIERTO" }
  ]
}
```

| `status` | Meaning |
| - | - |
| `ABIERTO` | Accepts journal entries. |
| `CERRADO` | Closed by the accountant; does not accept new journal entries. |
| `BLOQUEADO` | Permanently locked. |


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