list_journal_entries

List chart of accounts. Optionally filter by type (Asset, Liability, Equity, Revenue, Expense).

Create a new account in the chart of accounts. Codes must be unique within the org.

Update an existing chart-of-accounts entry. Code uniqueness is enforced.

Delete an account. Fails if it has any journal lines — deactivate via update_account isActive=false instead.

Seed the org with a standard 39-account chart of accounts (Assets/Liabilities/Equity/Revenue/Expense). Fails if any accounts already exist.

Create a journal entry. Validates double-entry (sum of debits must equal sum of credits). Pass status=

Post a Draft journal entry. Updates affected account balances. Cannot be undone — to reverse, use void_journal_entry.

Void a journal entry. If it was Posted, account balances are reversed. Voided entries cannot be edited.