---
title: "Listar cuentas contables"
method: GET
path: "/api/v1/accounting/accounts"
tags: ["API"]
---

# Listar cuentas contables

`GET /api/v1/accounting/accounts`

Lista el plan de cuentas disponible para asientos y reportes contables.

## Query parameters

- `include_inactive` boolean
- `is_active` boolean
- `is_postable` boolean
- `type` 'asset' | 'liability' | 'equity' | 'revenue' | 'expense'
- `parent_id` string, uuid
- `system_role` 'ar' | 'ap' | 'vat_credit' | 'vat_debit' | 'revenue' | 'cogs' | 'merchandise' | 'values_to_deposit' | 'cash_in_transit' | 'deferred_checks_payable' | 'bounced_checks' | 'check_discount_expense' | 'card_pending' | 'card_commission' | 'cash_differences' | 'customer_advances' | 'supplier_advances' | 'wh_vat_suffered' | 'iibb_credits_suffered' | 'wh_income_tax_suffered' | 'wh_suss_suffered' | 'wh_stamps_suffered' | 'wh_vat_payable' | 'wh_iibb_payable' | 'wh_income_tax_payable' | 'wh_suss_payable' | 'perc_vat_suffered' | 'perc_vat_payable' | 'perc_iibb_payable' | 'purchases_non_taxable' | 'sales_non_taxable' | 'discounts_received' | 'taxes_expense' | 'misc_expense' | 'stock_adjustment_positive' | 'stock_adjustment_negative' | 'exchange_difference' | 'recpam' | 'fiscal_year_result' | 'capital_adjustment'
- `is_inflation_adjustable` boolean

## Response `200`

Cuentas listadas exitosamente

- object
  - `request_id` string
  - `object` 'list'
  - `data` ApiAccountingAccount[]
    - `object` 'account', required
    - `id` string, uuid, required
    - `code` string, nullable, required
    - `name` string, required
    - `description` string, nullable, required
    - `type` 'asset' | 'liability' | 'equity' | 'revenue' | 'expense', required
    - `normal_balance` 'debit' | 'credit', required
    - `system_role` 'ar' | 'ap' | 'vat_credit' | 'vat_debit' | 'revenue' | 'cogs' | 'merchandise' | 'values_to_deposit' | 'cash_in_transit' | 'deferred_checks_payable' | 'bounced_checks' | 'check_discount_expense' | 'card_pending' | 'card_commission' | 'cash_differences' | 'customer_advances' | 'supplier_advances' | 'wh_vat_suffered' | 'iibb_credits_suffered' | 'wh_income_tax_suffered' | 'wh_suss_suffered' | 'wh_stamps_suffered' | 'wh_vat_payable' | 'wh_iibb_payable' | 'wh_income_tax_payable' | 'wh_suss_payable' | 'perc_vat_suffered' | 'perc_vat_payable' | 'perc_iibb_payable' | 'purchases_non_taxable' | 'sales_non_taxable' | 'discounts_received' | 'taxes_expense' | 'misc_expense' | 'stock_adjustment_positive' | 'stock_adjustment_negative' | 'exchange_difference' | 'recpam' | 'fiscal_year_result' | 'capital_adjustment', required
    - `is_active` boolean, required
    - `is_postable` boolean, required
    - `parent_id` string, uuid, nullable, required
    - `income_statement_category` 'revenue' | 'cogs' | 'operating_expense' | 'depreciation_amortization' | 'other_operating_income' | 'other_operating_expense' | 'financial_income' | 'financial_expense' | 'income_tax', required
    - `is_inflation_adjustable` boolean, required
  - `has_more` boolean
  - `next_cursor` string, nullable

## Other responses

- `400` — Solicitud inválida
- `401` — API key faltante o inválida
- `403` — Scope insuficiente o contabilidad no habilitada
- `429` — Límite de solicitudes excedido para la organización
- `500` — Error interno del servidor

---

[API](https://skmtc.net/lapyme/apis/la-pyme-api.md) · [All operations](https://skmtc.net/lapyme/apis/la-pyme-api/llms.txt) · [OpenAPI document](https://skmtc-service-staging.skmtc.workers.dev/v1/apis/lapyme/la-pyme-api/versions/414f57f28498/schema)