Open a ledger account. Every account posts in the ledger currency. Accounts may not go negative unless allow_negative is set: overdraft is a policy you opt into, not an accident.

Post a balanced journal entry: total debits must equal total credits across at least two legs. This is the ONLY way to change a balance. Corrections are reversal entries, never edits. If you are retrying a call that may already have gone through, reuse the SAME idempotency_key: you will get the original entry back with replayed=true instead of posting twice.

Current signed normal balance of one account (asset/expense: debit-positive; liability/equity/income: credit-positive). Pass as_of for the balance at a past moment, recomputed from the journal.

Every account with its type, overdraft policy, and current balance.

Journal entries, newest first, paginated. Use before_seq from the previous page to walk further back instead of asking for everything: the journal is append-only and can be long.

Every account's balance plus the proof the books balance: total debits and total credits across the whole journal, always equal.

Split an amount by integer ratios without losing a minor unit (largest-remainder method). allocate("100.00", [1,1,1]) is ["33.34","33.33","33.33"]: the parts sum to EXACTLY the original. Use this for commission splits, installments, and tax apportionment instead of doing division yourself.