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Reports API

The Reports API provides endpoints for generating financial reports per US GAAP standards (ASC 210, 220, 230).

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Base Path

/api/v1/reports
All endpoints require authentication with a valid session token.

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Report Formats

All reports support multiple output formats:
  • json - Structured JSON (default)
  • pdf - PDF document
  • excel - Excel spreadsheet
  • csv - CSV export

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Trial Balance

Generate a trial balance report showing all account balances with total debits and credits.
GET /api/v1/reports/trial-balance
curl -X GET "https://your-instance.accountability.app/api/v1/reports/trial-balance?organizationId={orgId}&companyId={companyId}&asOfDate=2025-03-31" \
  -H "Authorization: Bearer your-session-token"
​
organizationId
string
required
Organization UUID
​
companyId
string
required
Company UUID
​
asOfDate
string
required
Report date (ISO 8601: YYYY-MM-DD)
​
periodStartDate
string
Optional period start date for activity filtering
​
excludeZeroBalances
boolean
default:"false"
Exclude accounts with zero balance
​
format
enum
default:"json"
Output format: json, pdf, excel, csv
{
  "companyId": "comp_123e4567-e89b-12d3-a456-426614174000",
  "asOfDate": "2025-03-31",
  "currency": "USD",
  "generatedAt": "2025-04-01T10:00:00Z",
  "lineItems": [
    {
      "accountId": "acc_1000",
      "accountNumber": "1000",
      "accountName": "Cash - Operating",
      "accountType": "Asset",
      "debitBalance": { "value": "150000.00", "currency": "USD" },
      "creditBalance": { "value": "0.00", "currency": "USD" }
    },
    {
      "accountId": "acc_2000",
      "accountNumber": "2000",
      "accountName": "Accounts Payable",
      "accountType": "Liability",
      "debitBalance": { "value": "0.00", "currency": "USD" },
      "creditBalance": { "value": "50000.00", "currency": "USD" }
    }
  ],
  "totalDebits": { "value": "1500000.00", "currency": "USD" },
  "totalCredits": { "value": "1500000.00", "currency": "USD" },
  "isBalanced": true
}
The report validates that debits equal credits. If isBalanced is false, there is a data integrity issue that must be resolved.

​
Balance Sheet

Generate a balance sheet per ASC 210 showing Assets, Liabilities, and Equity at a point in time.
GET /api/v1/reports/balance-sheet
curl -X GET "https://your-instance.accountability.app/api/v1/reports/balance-sheet?organizationId={orgId}&companyId={companyId}&asOfDate=2025-03-31&comparativeDate=2024-12-31" \
  -H "Authorization: Bearer your-session-token"
​
organizationId
string
required
Organization UUID
​
companyId
string
required
Company UUID
​
asOfDate
string
required
Report date (ISO 8601: YYYY-MM-DD)
​
comparativeDate
string
Optional comparative period date for variance analysis
​
includeZeroBalances
boolean
default:"false"
Include accounts with zero balance
​
format
enum
default:"json"
Output format: json, pdf, excel, csv
{
  "companyId": "comp_123e4567-e89b-12d3-a456-426614174000",
  "asOfDate": "2025-03-31",
  "comparativeDate": "2024-12-31",
  "currency": "USD",
  "generatedAt": "2025-04-01T10:00:00Z",
  "currentAssets": {
    "title": "Current Assets",
    "lineItems": [
      {
        "accountId": "acc_1000",
        "accountNumber": "1000",
        "description": "Cash and Cash Equivalents",
        "currentAmount": { "value": "150000.00", "currency": "USD" },
        "comparativeAmount": { "value": "120000.00", "currency": "USD" },
        "variance": { "value": "30000.00", "currency": "USD" },
        "variancePercentage": 25.0,
        "style": "Normal",
        "indentLevel": 0
      }
    ],
    "subtotal": { "value": "500000.00", "currency": "USD" },
    "comparativeSubtotal": { "value": "450000.00", "currency": "USD" }
  },
  "nonCurrentAssets": {
    "title": "Non-Current Assets",
    "lineItems": [],
    "subtotal": { "value": "300000.00", "currency": "USD" },
    "comparativeSubtotal": { "value": "300000.00", "currency": "USD" }
  },
  "totalAssets": { "value": "800000.00", "currency": "USD" },
  "currentLiabilities": {
    "title": "Current Liabilities",
    "lineItems": [],
    "subtotal": { "value": "200000.00", "currency": "USD" },
    "comparativeSubtotal": { "value": "180000.00", "currency": "USD" }
  },
  "nonCurrentLiabilities": {
    "title": "Non-Current Liabilities",
    "lineItems": [],
    "subtotal": { "value": "100000.00", "currency": "USD" },
    "comparativeSubtotal": { "value": "100000.00", "currency": "USD" }
  },
  "totalLiabilities": { "value": "300000.00", "currency": "USD" },
  "equity": {
    "title": "Shareholders' Equity",
    "lineItems": [],
    "subtotal": { "value": "500000.00", "currency": "USD" },
    "comparativeSubtotal": { "value": "470000.00", "currency": "USD" }
  },
  "totalEquity": { "value": "500000.00", "currency": "USD" },
  "totalLiabilitiesAndEquity": { "value": "800000.00", "currency": "USD" },
  "isBalanced": true
}
If isBalanced is false, Assets ≠ Liabilities + Equity. This indicates a data integrity issue.

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Income Statement

Generate an income statement per ASC 220 showing Revenue, Expenses, and Net Income for a period.
GET /api/v1/reports/income-statement
curl -X GET "https://your-instance.accountability.app/api/v1/reports/income-statement?organizationId={orgId}&companyId={companyId}&periodStartDate=2025-01-01&periodEndDate=2025-03-31" \
  -H "Authorization: Bearer your-session-token"
​
organizationId
string
required
Organization UUID
​
companyId
string
required
Company UUID
​
periodStartDate
string
required
Period start date (ISO 8601: YYYY-MM-DD)
​
periodEndDate
string
required
Period end date (ISO 8601: YYYY-MM-DD)
​
comparativeStartDate
string
Optional comparative period start date
​
comparativeEndDate
string
Optional comparative period end date
​
format
enum
default:"json"
Output format: json, pdf, excel, csv
{
  "companyId": "comp_123e4567-e89b-12d3-a456-426614174000",
  "periodStartDate": "2025-01-01",
  "periodEndDate": "2025-03-31",
  "comparativeStartDate": "2024-01-01",
  "comparativeEndDate": "2024-03-31",
  "currency": "USD",
  "generatedAt": "2025-04-01T10:00:00Z",
  "revenue": {
    "title": "Revenue",
    "lineItems": [],
    "subtotal": { "value": "1500000.00", "currency": "USD" },
    "comparativeSubtotal": { "value": "1200000.00", "currency": "USD" }
  },
  "costOfSales": {
    "title": "Cost of Sales",
    "lineItems": [],
    "subtotal": { "value": "900000.00", "currency": "USD" },
    "comparativeSubtotal": { "value": "750000.00", "currency": "USD" }
  },
  "grossProfit": { "value": "600000.00", "currency": "USD" },
  "operatingExpenses": {
    "title": "Operating Expenses",
    "lineItems": [],
    "subtotal": { "value": "400000.00", "currency": "USD" },
    "comparativeSubtotal": { "value": "350000.00", "currency": "USD" }
  },
  "operatingIncome": { "value": "200000.00", "currency": "USD" },
  "otherIncomeExpense": {
    "title": "Other Income (Expense)",
    "lineItems": [],
    "subtotal": { "value": "-10000.00", "currency": "USD" },
    "comparativeSubtotal": { "value": "-5000.00", "currency": "USD" }
  },
  "incomeBeforeTax": { "value": "190000.00", "currency": "USD" },
  "taxExpense": { "value": "40000.00", "currency": "USD" },
  "netIncome": { "value": "150000.00", "currency": "USD" }
}

​
Cash Flow Statement

Generate a cash flow statement per ASC 230 showing Operating, Investing, and Financing activities.
GET /api/v1/reports/cash-flow
curl -X GET "https://your-instance.accountability.app/api/v1/reports/cash-flow?organizationId={orgId}&companyId={companyId}&periodStartDate=2025-01-01&periodEndDate=2025-03-31&method=indirect" \
  -H "Authorization: Bearer your-session-token"
​
organizationId
string
required
Organization UUID
​
companyId
string
required
Company UUID
​
periodStartDate
string
required
Period start date (ISO 8601: YYYY-MM-DD)
​
periodEndDate
string
required
Period end date (ISO 8601: YYYY-MM-DD)
​
method
enum
default:"indirect"
Cash flow method: direct or indirect per ASC 230
​
format
enum
default:"json"
Output format: json, pdf, excel, csv
{
  "companyId": "comp_123e4567-e89b-12d3-a456-426614174000",
  "periodStartDate": "2025-01-01",
  "periodEndDate": "2025-03-31",
  "currency": "USD",
  "generatedAt": "2025-04-01T10:00:00Z",
  "method": "indirect",
  "beginningCash": { "value": "120000.00", "currency": "USD" },
  "operatingActivities": {
    "title": "Cash Flows from Operating Activities",
    "lineItems": [
      {
        "description": "Net Income",
        "amount": { "value": "150000.00", "currency": "USD" },
        "comparativeAmount": null,
        "style": "Normal",
        "indentLevel": 0
      },
      {
        "description": "Adjustments to reconcile net income:",
        "amount": { "value": "0.00", "currency": "USD" },
        "comparativeAmount": null,
        "style": "Header",
        "indentLevel": 0
      },
      {
        "description": "Depreciation",
        "amount": { "value": "20000.00", "currency": "USD" },
        "comparativeAmount": null,
        "style": "Normal",
        "indentLevel": 1
      }
    ],
    "netCashFlow": { "value": "170000.00", "currency": "USD" },
    "comparativeNetCashFlow": null
  },
  "investingActivities": {
    "title": "Cash Flows from Investing Activities",
    "lineItems": [],
    "netCashFlow": { "value": "-50000.00", "currency": "USD" },
    "comparativeNetCashFlow": null
  },
  "financingActivities": {
    "title": "Cash Flows from Financing Activities",
    "lineItems": [],
    "netCashFlow": { "value": "-90000.00", "currency": "USD" },
    "comparativeNetCashFlow": null
  },
  "exchangeRateEffect": { "value": "0.00", "currency": "USD" },
  "netChangeInCash": { "value": "30000.00", "currency": "USD" },
  "endingCash": { "value": "150000.00", "currency": "USD" }
}

​
Statement of Changes in Equity

Generate a statement of changes in equity showing movements in equity accounts.
GET /api/v1/reports/equity-statement
curl -X GET "https://your-instance.accountability.app/api/v1/reports/equity-statement?organizationId={orgId}&companyId={companyId}&periodStartDate=2025-01-01&periodEndDate=2025-03-31" \
  -H "Authorization: Bearer your-session-token"
​
organizationId
string
required
Organization UUID
​
companyId
string
required
Company UUID
​
periodStartDate
string
required
Period start date (ISO 8601: YYYY-MM-DD)
​
periodEndDate
string
required
Period end date (ISO 8601: YYYY-MM-DD)
​
format
enum
default:"json"
Output format: json, pdf, excel, csv
{
  "companyId": "comp_123e4567-e89b-12d3-a456-426614174000",
  "periodStartDate": "2025-01-01",
  "periodEndDate": "2025-03-31",
  "currency": "USD",
  "generatedAt": "2025-04-01T10:00:00Z",
  "openingBalances": {
    "movementType": "NetIncome",
    "description": "Balance at January 1, 2025",
    "commonStock": { "value": "100000.00", "currency": "USD" },
    "preferredStock": { "value": "0.00", "currency": "USD" },
    "additionalPaidInCapital": { "value": "50000.00", "currency": "USD" },
    "retainedEarnings": { "value": "300000.00", "currency": "USD" },
    "treasuryStock": { "value": "0.00", "currency": "USD" },
    "accumulatedOCI": { "value": "20000.00", "currency": "USD" },
    "nonControllingInterest": { "value": "0.00", "currency": "USD" },
    "total": { "value": "470000.00", "currency": "USD" }
  },
  "movements": [
    {
      "movementType": "NetIncome",
      "description": "Net Income for the period",
      "commonStock": { "value": "0.00", "currency": "USD" },
      "preferredStock": { "value": "0.00", "currency": "USD" },
      "additionalPaidInCapital": { "value": "0.00", "currency": "USD" },
      "retainedEarnings": { "value": "150000.00", "currency": "USD" },
      "treasuryStock": { "value": "0.00", "currency": "USD" },
      "accumulatedOCI": { "value": "0.00", "currency": "USD" },
      "nonControllingInterest": { "value": "0.00", "currency": "USD" },
      "total": { "value": "150000.00", "currency": "USD" }
    },
    {
      "movementType": "DividendsDeclared",
      "description": "Dividends declared",
      "commonStock": { "value": "0.00", "currency": "USD" },
      "preferredStock": { "value": "0.00", "currency": "USD" },
      "additionalPaidInCapital": { "value": "0.00", "currency": "USD" },
      "retainedEarnings": { "value": "-120000.00", "currency": "USD" },
      "treasuryStock": { "value": "0.00", "currency": "USD" },
      "accumulatedOCI": { "value": "0.00", "currency": "USD" },
      "nonControllingInterest": { "value": "0.00", "currency": "USD" },
      "total": { "value": "-120000.00", "currency": "USD" }
    }
  ],
  "closingBalances": {
    "movementType": "NetIncome",
    "description": "Balance at March 31, 2025",
    "commonStock": { "value": "100000.00", "currency": "USD" },
    "preferredStock": { "value": "0.00", "currency": "USD" },
    "additionalPaidInCapital": { "value": "50000.00", "currency": "USD" },
    "retainedEarnings": { "value": "330000.00", "currency": "USD" },
    "treasuryStock": { "value": "0.00", "currency": "USD" },
    "accumulatedOCI": { "value": "20000.00", "currency": "USD" },
    "nonControllingInterest": { "value": "0.00", "currency": "USD" },
    "total": { "value": "500000.00", "currency": "USD" }
  }
}

​
Error Responses

{
  "_tag": "CompanyNotFoundError",
  "companyId": "comp_123e4567-e89b-12d3-a456-426614174000",
  "message": "Company not found"
}

{
  "_tag": "TrialBalanceNotBalancedError",
  "companyId": "comp_123e4567-e89b-12d3-a456-426614174000",
  "totalDebits": "1500000.00",
  "totalCredits": "1500100.00",
  "difference": "100.00",
  "message": "Trial balance is not balanced: debits and credits differ by 100.00"
}

{
  "_tag": "BalanceSheetNotBalancedError",
  "companyId": "comp_123e4567-e89b-12d3-a456-426614174000",
  "totalAssets": "800000.00",
  "totalLiabilitiesAndEquity": "799000.00",
  "difference": "1000.00",
  "message": "Balance sheet is not balanced: Assets ≠ Liabilities + Equity"
}

{
  "_tag": "InvalidReportPeriodError",
  "periodStartDate": "2025-03-31",
  "periodEndDate": "2025-01-01",
  "message": "Period end date must be after period start date"
}

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