Account

An account is the fundamental building block of your chart of accounts. Every journal entry line posts to an account. Accounts form a tree — parent accounts act as categories that group their children, while leaf accounts hold the actual balances.

Object overview

{
  "id": "e3a2f1b0-...",
  "name": {
    "arabic": "الإيرادات",
    "english": "Revenue"
  },
  "code": "4",
  "path": "4",
  "currency": "USD",
  "type": {
    "key": "Credit",
    "value": "Credit"
  },
  "isCategory": true,
  "parentAccount": null,
  "version": 1027483920
}

Properties

`id`

Type: string (UUID) The unique identifier of the account. Assigned by the server when the account is created. Use this value wherever the API requires an account reference.

{ "id": "e3a2f1b0-4c8d-11ef-9b2a-0242ac130003" }

`name`

Type: object The display name of the account. name is a bilingual object with two fields:

Field	Required	Description
`arabic`	Yes	The Arabic name of the account
`english`	No	The optional English name of the account

{
  "name": {
    "arabic": "المبيعات",
    "english": "Sales"
  }
}

The API always returns both fields. When english was not provided at creation time, it comes back as null. In list and dropdown responses, name is returned as a single localised string (not the full object) — the server picks the language based on the Accept-Language header of the request.

`code`

Type: string A short numeric identifier for the account within its parent. Codes are digits only and at most 6 characters long.

{ "code": "101" }

Auto-generation. If you omit code when creating an account, the server assigns the next available integer under the parent. For example, if a parent already has children with codes 1, 2, and 3, the next account gets code 4. Uniqueness. Codes are unique within a parent — two siblings cannot share the same code. Codes across different parents are independent and may repeat. Full account number. The code you see on a single account is its local segment. To get the full account number (as shown in your chart of accounts), read the path field.

`path`

Type: string The full hierarchical position of the account, expressed as the chain of codes from the root down to this account, separated by dots.

1
1
1.2
1.2.05

path is computed by the server and is read-only. You never set it directly. Example tree:

        ← Assets  (path: "1")
1      ← Current Assets  (path: "1.1")
1.1  ← Cash  (path: "1.1.1")
1.2  ← Accounts Receivable  (path: "1.1.2")
2      ← Fixed Assets  (path: "1.2")

In list responses, trailing dot segments are trimmed so the path always ends at the account’s own code — it will never have a trailing dot.

`currency`

Type: string (ISO 4217) The currency code this account is denominated in (e.g. "USD", "SAR", "EUR").

{ "currency": "USD" }

Defaulting. When you create an account without specifying a currency, the server inherits the currency from the parent account. If the parent also has no explicit currency, it falls back to the company’s default currency. Once set, the currency of an account cannot be changed through normal updates — it is fixed at creation time.

`type`

Type: object (KeyValueItem) Indicates whether the account’s natural balance is a debit or a credit. In list responses this is returned as a KeyValueItem with key and value:

{
  "type": {
    "key": "Debit",
    "value": "Debit"
  }
}

The two possible values:

Key	Meaning
`Debit`	The account increases with debits and decreases with credits (e.g. assets, expenses)
`Credit`	The account increases with credits and decreases with debits (e.g. liabilities, equity, revenue)

Defaulting. If you omit type when creating an account, the server inherits the type from the parent account. Root accounts. The five default root category accounts have their types set automatically based on their nature and cannot be changed.

`accountNature`

Type: string (enum) The accounting classification of the account. This determines where the account appears on financial statements.

Value	Statement	Default type
`Assets`	Balance Sheet	Debit
`Liabilities`	Balance Sheet	Credit
`Equity`	Balance Sheet	Credit
`Revenue`	Income Statement	Credit
`Expenses`	Income Statement	Debit

accountNature is inherited from an account’s root ancestor and cannot differ within a branch of the tree. All accounts under the Assets root are Assets; all accounts under the Expenses root are Expenses, and so on. This field is not directly settable — it is resolved from the root category you attach the account to.

`isCategory`

Type: boolean Marks whether this account is a category (branch) or a leaf (posting account).

`isCategory`	Meaning
`true`	This account is a grouping container. It cannot receive journal entry lines directly. Child accounts are created under it.
`false`	This account is a posting account. Journal entries post to it. It cannot have children.

{ "isCategory": true }

Business rule: when creating a child account, parentAccountId must point to an account with isCategory: true. Attempting to create a child under a leaf account returns a validation error. Simple example:

Revenue (isCategory: true)
  ├── Product Sales (isCategory: false)  ← journal entries post here
  └── Service Revenue (isCategory: false)  ← journal entries post here

`parentAccount`

Type: object | null A summary of the immediate parent account. Present when the account has a parent; null for the five default root accounts.

{
  "parentAccount": {
    "id": "a1b2c3d4-...",
    "name": "Current Assets",
    "path": "1.1"
  }
}

The object contains id, name (localised string), and path. To specify a parent when creating an account, pass parentAccountId in the request body.

`version`

Type: uint The concurrency token for this account. Include it verbatim in update and delete requests to prevent lost updates.

{ "version": 3829174102 }

The server rejects a write if the version you send no longer matches the current row — this means another writer modified the account between your read and your write. Re-fetch the account and retry. See Concurrency for a full explanation of how optimistic locking works.

Default root accounts

When a company is created, Lilury automatically generates five root category accounts. These represent the five fundamental accounting classifications:

Code	Arabic name	English name	Nature	Type
`1`	الأصول	Assets	Assets	Debit
`2`	الخصوم	Liabilities	Liabilities	Credit
`3`	حقوق الملكية	Equity	Equity	Credit
`4`	الإيرادات	Revenue	Revenue	Credit
`5`	المصاريف	Expenses	Expenses	Debit

These accounts are isCategory: true, have no parent, and cannot be updated or deleted. All accounts you create are descendants of one of these five roots.

Hierarchy rules

Accounts form a tree. Several rules govern how that tree is structured: Maximum depth. An account can be at most 7 levels deep (counting the root as level 1). Trying to create an account at level 8 or below returns an error. Parent must be a category. You can only create a child under an account whose isCategory is true. Leaf accounts cannot have children. Nature consistency. All accounts in a branch inherit the same accountNature as the root of that branch. You cannot attach an account to a parent from a different nature. No deletion when children exist. An account with child accounts cannot be deleted. Remove the children first. No deletion when entries exist. An account that has journal entry lines posted to it cannot be deleted. A typical 4-level structure looks like this:

— Assets  (root category, level 1)
1 — Current Assets  (category, level 2)
1.1 — Cash  (category, level 3)
1.1.01 — Petty Cash  (leaf, level 4)  ← journal entries post here
1.1.02 — Bank Account  (leaf, level 4)  ← journal entries post here

Creating an account

Minimum required fields:

{
  "companyId": "...",
  "parentAccountId": "...",
  "name": {
    "arabic": "النقدية"
  },
  "isCategory": false
}

With optional fields:

{
  "companyId": "...",
  "parentAccountId": "...",
  "name": {
    "arabic": "النقدية",
    "english": "Cash"
  },
  "isCategory": false,
  "code": "01",
  "currency": "USD",
  "type": "Debit"
}

Fields you can omit and what the server does instead:

Field	Default when omitted
`code`	Auto-assigned as the next integer under the parent
`currency`	Inherited from the parent account, then the company default
`type`	Inherited from the parent account

Updating an account

Pass the id, the current version, and any fields you want to change. Fields not included in the request are left unchanged.

{
  "id": "e3a2f1b0-...",
  "companyId": "...",
  "parentAccountId": "...",
  "name": {
    "arabic": "النقدية",
    "english": "Cash and Cash Equivalents"
  },
  "isCategory": false,
  "version": 3829174102
}

The response includes a new version — use it for any subsequent writes to this account.

Deleting an account

Pass the id, companyId, and current version:

{
  "id": "e3a2f1b0-...",
  "companyId": "...",
  "version": 3829174102
}

Deletion fails if:

The account has child accounts
The account has journal entry lines posted to it
The account is one of the five default root accounts

Common errors

Error code	Meaning
`NotFound_Account`	No account with the given `id` exists under the company
`NotFound_ParentAccount`	The `parentAccountId` does not exist
`Account_ParentNotCategory`	The parent account has `isCategory: false`
`Account_NatureMismatch`	The account would belong to a different nature branch than its parent
`Account_MaxDepthExceeded`	Adding this account would exceed the 7-level depth limit
`Account_CodeDigitsOnly`	The `code` value contains non-digit characters
`Account_HasChildren`	Deletion blocked — account has child accounts
`Account_HasEntries`	Deletion blocked — account has posted journal entries
`Account_CannotDeleteRoot`	The account is a default root and cannot be deleted
`Account_CannotUpdateRoot`	The account is a default root and cannot be updated

General

Accounting

Accounts

Account

Object overview

Properties

`id`

`name`

`code`

`path`

`currency`

`type`

`accountNature`

`isCategory`

`parentAccount`

`version`

Default root accounts

Hierarchy rules

Creating an account

Updating an account

Deleting an account

Common errors

General

Accounting

Documentation Index

​Account

​Object overview

​Properties

​id

​name

​code

​path

​currency

​type

​accountNature

​isCategory

​parentAccount

​version

​Default root accounts

​Hierarchy rules

​Creating an account

​Updating an account

​Deleting an account

​Common errors

Account

Object overview

Properties

`id`

`name`

`code`

`path`

`currency`

`type`

`accountNature`

`isCategory`

`parentAccount`

`version`

Default root accounts

Hierarchy rules

Creating an account

Updating an account

Deleting an account

Common errors