Book opening balances (EB values)

Books opening balances from a trial-balance list as opening balance values into the ledger. Each opening balance is booked against account 9000 (opening balances, general accounts). Only balance-sheet accounts (assets, liabilities, equity) are allowed — no P&L accounts (expense/income). The sum of all debit balances must equal the sum of all credit balances. All entries are booked under a shared intent ID and can be reversed together. Only one set of opening balances can exist per date; correction requires a prior reversal.

POST /v1/bookings/opening-balances

Authorization

Authorization string header required API key in the format ll_.... Pass as a Bearer token.

Request Body

booking_date string required Booking date of the opening balances (YYYY-MM-DD), typically the first day of the new fiscal year

balances array required Opening balances. Each entry has exactly one amount > 0 (either debit or credit). Entries with debit = credit = 0 are ignored.

Opening balance (`balances`)

account_number string required SKR04 account number

account_name string required Account label

debit number required Debit balance. 0 when it is a credit balance.

credit number required Credit balance. 0 when it is a debit balance.

Responses

200

Success

400

BALANCE_MISMATCH

400

INVALID_BALANCE_ENTRY

400

ACCOUNT_TYPE_NOT_ALLOWED

400

ACCOUNTS_NOT_FOUND

400

ACCOUNT_9000_MISSING

409

OPENING_BALANCES_EXIST

400

PERIOD_LOCKED The affected period is locked and will not accept new bookings.

400

INVALID_INPUT Required fields are missing or values do not match the expected format.

POST /v1/bookings/opening-balances

cURL

-cmd">curl --request -method">POST -punct">\
  --url 'https://api.ledgerlou.de/v1/bookings/opening-balances' -punct">\
  --header 'Authorization: Bearer ll_your_key' -punct">\
  --header 'Content-Type: application/json' -punct">\
  --data '{
  "booking_date": "2025-01-01",
  "balances": [
    {
      "account_number": "0400",
      "account_name": "Technische Anlagen und Maschinen",
      "debit": 50000,
      "credit": 0
    },
    {
      "account_number": "1200",
      "account_name": "Forderungen aus Lieferungen und Leistungen",
      "debit": 10000,
      "credit": 0
    },
    {
      "account_number": "2000",
      "account_name": "Gezeichnetes Kapital",
      "debit": 0,
      "credit": 25000
    },
    {
      "account_number": "2900",
      "account_name": "Jahresüberschuss/-fehlbetrag",
      "debit": 0,
      "credit": 35000
    }
  ]
}'

200 Response

JSON

{
  "intent_id": "<string>",
  "event_count": 1,
  "total_debit": 1,
  "total_credit": 1
}