Journal entries

Required permission: accounting.journal_entries (changes to the entry types catalog also require accounting.entry_types.write)

Create journal entry

POST /accounting/journal-entries

Use it to bring operations that originate in another system (external payroll, a collections system, an ERP, etc.) into FileXpress accounting.

Journal entries created through the API are always saved as DRAFT. The accountant reviews and posts them in FileXpress; until then they do not affect the financial statements.

{
  "branch_id": "uuid",
  "entry_date": "2026-10-31",
  "description": "Comisiones de ventas octubre",
  "external_reference": "COM-2026-10",
  "entry_type": "PROV",
  "details": [
    { "account_code": "510201", "debit": 1250.00, "credit": 0, "description": "Gasto por comisiones", "cost_center_id": "c3b7..." },
    { "account_code": "210305", "debit": 0, "credit": 1250.00, "description": "Comisiones por pagar" }
  ]
}

Field	Required	Description
`branch_id`	Yes	Branch. See `GET /branches`.
`entry_date`	Yes	Entry date. An OPEN period must exist for that month.
`description`	Yes	Description (max. 1000 characters).
`entry_type`	No	Entry type code (max. 20 characters), for example `DIA`, `ING`, `EGR`. It must be an active type of the business; see Journal entry types.
`entry_type_id`	No	Entry type ID, as an alternative to `entry_type`. If both are sent, `entry_type_id` takes precedence.
`external_reference`	No	Reference in your system; it is appended to the description for traceability.
`details`	Yes	Entry lines (from 2 to 200).

`details[]`

Field	Required	Description
`account_id` or `account_code`	Yes (one)	Account from the chart of accounts. It must be a posting account (`accepts_movements: true`).
`debit`	Yes	Debit amount (0 if the line is a credit).
`credit`	Yes	Credit amount (0 if the line is a debit).
`description`	No	Line detail.
`cost_center_id`	Depends on the account	Line cost center (leaf and active center). Required if the account requires it; not allowed on accounts that do not accept a center. See Cost center behavior.
`cost_center_distribution_id`	No	Active distribution instead of a single center. Only on accounts that accept a center; mutually exclusive with `cost_center_id` on the same line. The entry is saved as a draft with the line as sent and, when it is posted in FileXpress, the line is split into one line per center.

Rules

Each line carries an amount in the debit or the credit, not both.
The entry must balance: sum of debits = sum of credits.
The entry type comes from the same catalog used by the new journal entry screen in FileXpress (Journal entry types). If entry_type or entry_type_id is sent and does not match an active type of the business, it responds 422 with the list of valid codes.
Without entry_type or entry_type_id, the type configured for the external API in the business accounting settings is used (DIA if none was configured), as before.
The saved description includes the integration name, for example Comisiones de ventas octubre [Ref: COM-2026-10] (API: Mi ERP).

Cost center behavior

Each account in the chart of accounts has a cost center policy, configured in FileXpress (see Cost centers):

Policy	`cost_center_id` on the line
None (balance sheet accounts: banks, cash, VAT (IVA), customers, suppliers)	Not allowed.
Optional (default for income, costs, and expenses)	May or may not be sent.
Required	Mandatory.

If the company has the option to require cost centers turned on, accounts with an optional policy are treated as required. Get the center IDs with Cost centers. 201 response: the created entry (format below), with status: "BORRADOR", entry_code: null (the code is assigned when it is posted) and entry_type_id with the applied type. Common errors (422)

{
  "status": false,
  "message": "Validation errors",
  "errors": {
    "details.1.account": "Account 2103 has sub-accounts; use a movement account.",
    "details.0.cost_center_id": "La cuenta 510201 requiere centro de costo.",
    "details": "The entry is not balanced: debit 1250.00, credit 1200.00.",
    "entry_type": "Entry type not found or inactive. Valid codes: DIA, EGR, ING, PROV (see GET /accounting/entry-types)."
  }
}

Other details.N.cost_center_id messages: La cuenta <código> no acepta centro de costo (solo las cuentas de resultado lo llevan). and those for a center that does not exist, is inactive, or has sub-centers. It also responds 422 if there is no open period for entry_date.

List journal entries

GET /accounting/journal-entries?start_date=2026-10-01&end_date=2026-10-31

Parameter	Required	Description
`start_date`, `end_date`	Yes	Range by entry date (max. 370 days).
`status`	No	`BORRADOR` or `PROCESADA`.
`branch_id`	No	Filter by branch.
`per_page`, `page`	No	Pagination (max. 200 per page).

Get journal entry

GET /accounting/journal-entries/{id}

{
  "status": true,
  "data": {
    "id": "uuid",
    "branch_id": "uuid",
    "entry_code": "DIA-2026-10-0042",
    "entry_type_id": "uuid",
    "entry_type": "DIA",
    "entry_date": "2026-10-31",
    "description": "Planilla Primera quincena octubre 2026 (01/10/2026 al 15/10/2026)",
    "status": "PROCESADA",
    "reference_type": "payroll",
    "total_debit": 5320.10,
    "total_credit": 5320.10,
    "is_balanced": true,
    "details": [
      { "account_code": "510101", "account_name": "Sueldos y salarios", "debit": 4850.00, "credit": 0, "description": "Sueldos y salarios", "cost_center_id": "c3a1..." },
      { "account_code": "210401", "account_name": "Sueldos por pagar", "debit": 0, "credit": 4820.35, "description": "Sueldos por pagar", "cost_center_id": null }
    ]
  }
}

reference_type indicates the origin: sale, expense, payment_received, payment_made, payroll, payroll_payment, payroll_provision, external_integration, or empty (manual entry). Each details line includes cost_center_id (null if it has no center) and cost_center_distribution_id (the originating distribution, or null). In entries generated from documents, the center only appears on income statement account lines.

Journal entry types

The business’s catalog of journal entry types is the same one used by the new journal entry screen in FileXpress. The code of each type is the value you send as entry_type when you create a journal entry (or its id as entry_type_id).

Operation	Permission
List and get	`accounting.journal_entries`
Create, edit, and delete	`accounting.entry_types.write`

An entry type from another business responds 404, the same as one that does not exist.

List entry types

GET /accounting/entry-types?include_inactive=false

Parameter	Required	Description
`include_inactive`	No	`true` includes deactivated types. By default only active ones are listed.

{
  "status": true,
  "data": {
    "list": [
      {
        "id": "uuid",
        "code": "PROV",
        "name": "Provisiones",
        "description": "Provisiones mensuales",
        "prefix": "PRV",
        "requires_approval": false,
        "is_active": true
      }
    ]
  }
}

Get entry type

GET /accounting/entry-types/{id}

Returns one type in the same format as each element of list.

Create entry type

POST /accounting/entry-types

{
  "code": "PROV",
  "name": "Provisiones",
  "description": "Provisiones mensuales",
  "prefix": "PRV",
  "requires_approval": false,
  "is_active": true
}

Field	Required	Description
`code`	Yes	Code (max. 20 characters: letters, numbers, `-`, and `_`). It is saved in uppercase and must be unique within the business.
`name`	Yes	Name (max. 100 characters).
`description`	No	Description (max. 1000 characters).
`prefix`	Yes	Prefix of the sequence number for entries of this type (max. 10 characters).
`requires_approval`	No	Whether entries of this type require approval. Defaults to `false`.
`is_active`	No	Defaults to `true`.

201 response: the created type. If the code already exists it responds 422 (Entry type PROV already exists.). If the code belonged to a previously deleted type, that type is restored with the data sent.

Edit entry type

PUT /accounting/entry-types/{id}

Updates only the fields sent: name, description, prefix, requires_approval, and is_active. The code cannot be changed because entries reference it; sending it responds 422. To use a different code, create a new type.

Delete entry type

DELETE /accounting/entry-types/{id}

If no entry uses the type, it is deleted. If any entry uses it, it is only deactivated (it is no longer accepted when creating entries, but existing ones keep it).

{
  "status": true,
  "data": { "id": "uuid", "deleted": false, "deactivated": true }
}

Getting Started

API v2

Billing

Human Resources

Accounting

Inventory

Projects

Receivables & Payables

Pricing & Promotions

Cash

Interactive reference

Create journal entry

`details[]`

Cost center behavior

List journal entries

Get journal entry

Journal entry types

List entry types

Get entry type

Create entry type

Edit entry type

Delete entry type

​Create journal entry

​details[]

​Cost center behavior

​List journal entries

​Get journal entry

​Journal entry types

​List entry types

​Get entry type

​Create entry type

​Edit entry type

​Delete entry type

Create journal entry

`details[]`

Cost center behavior

List journal entries

Get journal entry

Journal entry types

List entry types

Get entry type

Create entry type

Edit entry type

Delete entry type