Accounting

These resources cover the company's general ledger: journals, the chart of accounts, ledger entries and their lines, the trial balance, and fiscal years.

Journals ($client->journals)

Accounting journals used to classify ledger entries.

Method	HTTP	Scope	Description
list($cursor = null, $limit = null, $filter = null, $sort = null)	GET /journals	journals:readonly	List journals.
create($code, $label)	POST /journals	journals:all	Create a journal.
get($journalId)	GET /journals/{journalId}	journals:readonly	Retrieve a journal by its identifier.

LedgerAccounts ($client->ledgerAccounts)

The chart of accounts.

Method	HTTP	Scope	Description
list($cursor = null, $limit = null, $filter = null, $sort = null)	GET /ledger_accounts	ledger_accounts:readonly	List ledger accounts.
create($number, $label, $vatRate = null, $countryAlpha2 = null)	POST /ledger_accounts	ledger_accounts:all	Create a ledger account. If the number starts with 401 or 411, the API may also create a matching auxiliary account.
get($ledgerAccountId)	GET /ledger_accounts/{ledgerAccountId}	ledger_accounts:readonly	Retrieve a ledger account by its identifier.
update($ledgerAccountId, $label = null, $letterable = null)	PUT /ledger_accounts/{ledgerAccountId}	ledger_accounts:all	Update a ledger account.

LedgerAttachments ($client->ledgerAttachments)

Deprecated resource. /ledger_attachments is marked deprecated by the API; upload the file through $client->fileAttachments instead and pass its id as file_attachment_id when creating or updating a ledger entry.

Method	HTTP	Scope	Description
create($file, $filename = null)	POST /ledger_attachments	ledger	Upload a file as a ledger attachment (deprecated).

LedgerEntries ($client->ledgerEntries)

Ledger entries: the accounting entries made of balanced debit and credit lines.

Method	HTTP	Scope	Description
list($cursor = null, $limit = null, $filter = null, $sort = null)	GET /ledger_entries	ledger_entries:readonly	List ledger entries.
create($date, $label, $journalId, $ledgerEntryLines, $dueDate = null, $fileAttachmentId = null, $currency = null, $pieceNumber = null, $ledgerAttachmentId = null)	POST /ledger_entries	ledger_entries:all	Create a ledger entry. Every line needs both a debit and a credit key ("0.00" on the unused side), and the lines must balance.
get($ledgerEntryId)	GET /ledger_entries/{ledgerEntryId}	ledger_entries:readonly	Retrieve a ledger entry by its identifier.
update($ledgerEntryId, $date = null, $label = null, $journalId = null, $ledgerEntryLines = null, $fileAttachmentId = null, $currency = null, $pieceNumber = null, $ledgerAttachmentId = null)	PUT /ledger_entries/{ledgerEntryId}	ledger_entries:all	Update a ledger entry, including creating, updating or deleting individual entry lines.
listLedgerEntryLines($ledgerEntryId, $cursor = null, $limit = null, $filter = null, $sort = null)	GET /ledger_entries/{ledgerEntryId}/ledger_entry_lines	ledger_entries:readonly	List the entry lines of a ledger entry.

Note: fileAttachmentId replaces the deprecated ledgerAttachmentId parameter on both create() and update().

LedgerEntryLines ($client->ledgerEntryLines)

Individual debit or credit lines, with lettering and analytical categorization.

Method	HTTP	Scope	Description
list($cursor = null, $limit = null, $filter = null, $sort = null)	GET /ledger_entry_lines	ledger_entries:readonly	List ledger entry lines.
get($ledgerEntryLineId)	GET /ledger_entry_lines/{ledgerEntryLineId}	ledger_entries:readonly	Retrieve a ledger entry line by its identifier.
letter($ledgerEntryLineIds, $unbalancedLetteringStrategy)	POST /ledger_entry_lines/lettering	ledger_entries:all	Letter ledger entry lines together; returns the ids of every line in the resulting lettering.
unletter($ledgerEntryLineIds, $unbalancedLetteringStrategy)	DELETE /ledger_entry_lines/lettering	ledger_entries:all	Unletter ledger entry lines.
listLetteredLines($ledgerEntryLineId, $cursor = null, $limit = null, $sort = null)	GET /ledger_entry_lines/{ledgerEntryLineId}/lettered_ledger_entry_lines	ledger_entries:readonly	List the ledger entry lines lettered together with a given entry line.
listCategories($ledgerEntryLineId, $cursor = null, $limit = null, $sort = null)	GET /ledger_entry_lines/{ledgerEntryLineId}/categories	ledger_entries:readonly	List the analytical categories linked to a ledger entry line.
categorize($ledgerEntryLineId, $categories)	PUT /ledger_entry_lines/{ledgerEntryLineId}/categories	ledger_entries:all	Link analytical categories to a ledger entry line, each with a weight between 0 and 1.

Note: unbalancedLetteringStrategy accepts "none" (reject an unbalanced result with an error) or "partial" (allow it). unletter() sends a JSON body on a DELETE request, which is unusual but required by the API.

TrialBalance ($client->trialBalance)

The trial balance for a given period.

Method	HTTP	Scope	Description
list($periodStart, $periodEnd, $isAuxiliary = null, $cursor = null, $limit = null)	GET /trial_balance	trial_balance:readonly	Get the trial balance for a period.

Note: list() returns a CursorPage<TrialBalanceItem>, so it paginates like the other list methods. TrialBalanceItem is the one DTO in the SDK without an id property, since the API does not return an identifier for these rows; use number or formattedNumber instead.

FiscalYears ($client->fiscalYears)

The company's fiscal years.

Method	HTTP	Scope	Description
list($cursor = null, $limit = null, $sort = null)	GET /fiscal_years	fiscal_years:readonly	List the company's fiscal years.

Example

<?php

declare(strict_types=1);

require __DIR__ . '/vendor/autoload.php';

use Pennylane\Sdk\Pennylane;

$client = new Pennylane();

$journal = $client->journals->create('OD', 'Miscellaneous operations');

$entry = $client->ledgerEntries->create(
    date: '2026-07-01',
    label: 'Office supplies',
    journalId: $journal->id,
    ledgerEntryLines: [
        ['ledger_account_id' => 606100, 'debit' => '120.00', 'credit' => '0.00'],
        ['ledger_account_id' => 512000, 'debit' => '0.00', 'credit' => '120.00'],
    ],
);

foreach ($client->trialBalance->list('2026-01-01', '2026-06-30') as $item) {
    echo "{$item->number} {$item->label}: debit {$item->debits}, credit {$item->credits}\n";
}