# Balance Sheet

The system provides a general Balance Sheet (and part of Income Statement) view of the balances, returning a list of balances grouped by account type, account description, currency and balance type in real time. The balances are grouped into the following 5 account types:

* Asset
* Liability
* Equity
* Revenue
* Expense

With this division, it is possible to build frontend views such as the following:

<figure><img src="https://276096208-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2FkBZlokYkm9xx1mMHoxDj%2Fuploads%2FLNDa4qDS4QvkwRCBkj3s%2FScreen%20Shot%202023-10-18%20at%2001.37.46.png?alt=media&#x26;token=3b5ba2f6-0853-46c2-a153-1a12abf8d506" alt=""><figcaption><p><em>a backoffice balance sheet and part of income statement wireframe example</em></p></figcaption></figure>

## Query <a href="#query" id="query"></a>

The user can query the balance sheet using the GET /balance\_sheet method by providing the currency.&#x20;

Example of balance sheet query:

```json
GET /balance_sheet

{
  "currency": "brl"
}
```

Response example:

```json
{
  "types": [
    {
      "type": "asset",
      "balance": 121545636 
    }
  ],
  "accounts": [
    {
      "account_type": "asset",
      "account_description": "bank_a",
      "code_number": "1.1",
      "parent_code_number": "1",
      "balance": 121545636,
      "group_type": "analytic" | "synthetic"
    }
  ]
}
```
