Buchungen, Kontenplan, And Statements

GET /v1/journal-entries returns posted canonical entries grouped by journal_entry_id with all lines, entry totals, source snapshots, and structured tax_summary values where frozen tax snapshots exist. GET /v1/accounts returns the account chart and active account mappings for Kontenplan and pickers. Statement endpoints support comparison=prior_fiscal_year and granularity=month or granularity=quarter. With granularity, responses include period_series buckets from the same posted-ledger statement logic: P&L buckets are period activity, balance-sheet buckets are cumulative as-of bucket end. OR grouped statement endpoints provide OR Art. 959a Bilanz and OR Art. 959b Erfolgsrechnung rows with source_accounts for drilldown.

GET /v1/statements/or-balance-sheet?end_customer_id=...&fiscal_year_id=fy_2026&comparison=prior_fiscal_year