Chart of Accounts

The Chart of Accounts represents the complete hierarchy of categories used to organize and classify financial transactions in the ledger. Each category has a type (Assets, Liabilities, Equity, Income, Expenses, etc.) and a subtype that provides additional classification detail.

Listing All Categories

Use the list categories endpoint to retrieve the full Chart of Accounts.

Request Example

GET https://connect.digits.com/v1/ledger/categories
Authorization: Bearer YOUR_ACCESS_TOKEN
Content-Type: application/json

Response

The response returns all categories in the Chart of Accounts:

{
  "categories": [
    {
      "categoryId": "4765df8a-0f88-4838-8ba6-353285337995",
      "name": "Bank Accounts",
      "type": "Assets",
      "subtype": "BankAccounts",
      "parentCategoryId": "b5837139-426e-4625-804b-49da75a66382",
      "chartOfAccountsDisplayNumber": "1100",
      "active": true
    },
    {
      "categoryId": "7b43b647-97e4-4ecb-9117-c988e1ed001f",
      "name": "Accounts Payable",
      "type": "Liabilities",
      "subtype": "AccountsPayable",
      "chartOfAccountsDisplayNumber": "2000",
      "active": true
    }
  ]
}

Category Fields

• categoryId: Unique identifier for the category in Digits
• name: Human-readable name of the category
• type: High-level category type (Assets, Liabilities, Equity, Income, Expenses, CostOfGoodsSold, OtherIncome, OtherExpenses)
• subtype: Specific classification within the type (e.g., BankAccounts, AccountsPayable, SalesRevenue)
• parentCategoryId: ID of the parent category if this is a subcategory
• chartOfAccountsDisplayNumber: Account number used for traditional chart of accounts numbering
• active: Whether the category is currently active and available for use

Getting a Single Category

To retrieve details for a specific category, use the get category endpoint.

Request Example

GET https://connect.digits.com/v1/ledger/category/4765df8a-0f88-4838-8ba6-353285337995
Authorization: Bearer YOUR_ACCESS_TOKEN

Response

{
  "category": {
    "categoryId": "4765df8a-0f88-4838-8ba6-353285337995",
    "name": "Bank Accounts",
    "type": "Assets",
    "subtype": "BankAccounts",
		"parentCategoryId": "b5837139-426e-4625-804b-49da75a66382",
    "chartOfAccountsDisplayNumber": "1100",
    "active": true
  }
}

Category Types

The Chart of Accounts uses these primary category types:

• Assets: Resources owned by the business (Bank Accounts, Inventory, Fixed Assets, etc.)
• Liabilities: Obligations owed by the business (Accounts Payable, Credit Cards, Loans, etc.)
• Equity: Owner's stake in the business (Common Stock, Retained Earnings, etc.)
• Income: Revenue generated by the business (Sales Revenue, Subscription Revenue, etc.)
• Expenses: Operating costs of the business (Payroll, Marketing, Facilities, etc.)
• CostOfGoodsSold: Direct costs of producing goods or services
• OtherIncome: Miscellaneous income not from primary operations
• OtherExpenses: Miscellaneous expenses not from primary operations

Category Hierarchy

Categories can have parent-child relationships, creating a hierarchical structure. Use the parentCategoryId field to identify subcategories and build the complete hierarchy for reporting and display purposes.

Using Categories in Transactions

When syncing transactions, you can reference categories by their ID or use category labels for a simplified approach:

{
  "entries": [
    {
      "amount": {
        "amount": 50000,
        "code": "USD"
      },
      "type": "Debit",
      "description": "Office supplies purchase",
      "category": {
        "ledgerId": {
          "issuer": "digits.com",
          "id": "c8ce7e10-32c0-4cec-8993-12276f219039"
        }
      }
    }
  ]
}

Best Practices

• Filter by active: Only display active categories in user interfaces
• Respect hierarchy: When displaying categories, use the parentCategoryId to show the proper parent-child relationships
• Use category labels: For simpler integrations, use category labels instead of tracking specific category IDs