Double-entry books for groups, accountants and developers
Ledgeriano is multi-entity cloud accounting software that keeps separate, standards-ready books for each business in one account. A sale in one company can post the matching purchase in another on its own, and every ledger is reachable through a REST API.
Read the API reference
JV-1042 · Sales invoice
Invoice INV-1042 to Atlas Retail
| Code | Account | Debit | Credit |
|---|---|---|---|
| 1130 | Accounts receivable | 1,200.00 | |
| 4110 | Sales revenue | 1,000.00 | |
| 2150 | VAT payable | 200.00 | |
| Totals | 1,200.00 | 1,200.00 | |
Workflow ran
Purchase entry JV-2207 created in Atlas Retail
just now
38,420 USD
+12.4% vs Q2
Chart-of-accounts templates for the standards you report under
Groups of companies usually keep one file per entity, then re-enter every intercompany sale by hand and reconcile the gaps at month end. Ledgeriano keeps each company's books separate but connected, so one event is recorded once and mirrored where it belongs.
Example: a 36,000 USD sale posted in Atlas Trading creates a 36,000 USD purchase in Atlas Retail within the same request, with the accounts mapped for you.
Every feature works per business, so a holding company, its subsidiaries and your clients each get clean, separate books under one login.
Create a business for each company, branch or client. Each has its own base currency, chart of accounts, fiscal years, members and API keys.
Draft and posted states, voucher types, parties, cost centers, projects and attachments. Posted entries never change; reversals keep the trail honest.
Double-entry guideBalance sheet, income statement, cash flow (indirect), changes in equity and trial balances with prior-year comparison.
Financial statements guideLock dates, year-end closing into retained earnings and an automatic opening entry for the next year.
Year-end closing guideRecord entries in any active currency with stored exchange rates. Reports stay in the base currency.
Multi-currency guideInvite members by email, give each a role with fine-grained permissions and see who changed what.
Security overviewOwner-managed API keys, idempotency keys and signed webhooks. Post entries straight from your store or ERP.
Developer docsPerpetual stock per warehouse with FIFO, weighted average or standard cost, lot and serial tracking with FEFO, and job order and process costing with MRP for manufacturers. Every stock and production document posts a balanced entry.
Inventory and cost accounting guideMonthly budgets by account, cost center and project, budget vs actual and flexible budgets, break-even and CVP, segment margins with ROI and residual income, ABC, ratios and decision calculators.
Management accounting guideA workflow watches entries in one business. When an entry is created, posted or reversed and your conditions match, Ledgeriano creates the matching entry in another business from a template, or mirrors it with an account map. Loop protection and dry runs are built in.
Atlas Trading LLC
Wholesale, seller
| Dr | 1130Receivable: Atlas Retail | 36,000.00 |
| Cr | 4110Intercompany sales | 36,000.00 |
Atlas Retail
Stores, buyer
| Dr | 1150Inventory | 36,000.00 |
| Cr | 2110Payable: Atlas Trading | 36,000.00 |
Entry created, posted or reversed in the source business.
Voucher type, amount range, account, party, tags or a custom expression.
Create from a template with amount formulas, mirror with an account map, or call a URL.
Reports are built from posted entries in real time, so there is no batch to run and nothing to export first. Compare with the prior year, print, or download CSV.
| Cash and equivalents | 84,200 |
|---|---|
| Trade receivables | 46,900 |
| Inventory | 31,400 |
| Total assets | 162,500 |
| Trade payables | 38,700 |
| VAT payable | 6,300 |
| Equity | 117,500 |
| Total liabilities and equity | 162,500 |
| Revenue | 248,000 |
|---|---|
| Cost of sales | (142,600) |
| Gross profit | 105,400 |
| Operating expenses | (61,300) |
| Operating profit | 44,100 |
| Income tax | (5,680) |
| Net profit | 38,420 |
| Net profit | 38,420 |
|---|---|
| Depreciation | 6,200 |
| Change in working capital | (9,850) |
| Cash from operations | 34,770 |
Every business has a REST API at api.ledgeriano.com/api/v1. The same validation runs as in the app: entries must balance, posted entries are immutable and every request is logged.
Bearer tokens per business that you can rotate or revoke at any time.
Retry safely. The same key never creates the same entry twice.
Get notified when entries change and verify each delivery's signature.
Every endpoint documented and browsable, rendered with Scalar.
curl -X POST https://api.ledgeriano.com/api/v1/journal-entries \
-H "Authorization: Bearer lgr_live_..." \
-H "Content-Type: application/json" \
-H "Idempotency-Key: inv-1042" \
-d '{
"entry_date": "2026-03-15",
"reference": "INV-1042",
"description": "Invoice INV-1042",
"status": "posted",
"lines": [
{ "account_code": "1130", "debit": 1200 },
{ "account_code": "4110", "credit": 1000 },
{ "account_code": "2150", "credit": 200 }
]
}'{
"data": {
"number": 1042,
"entry_date": "2026-03-15",
"status": "posted",
"total_debit": 1200,
"total_credit": 1200,
"source": "api"
}
}
Your start month, per business
31 Dec 2026
31 Mar 2026
Each business sets its own fiscal year, so one company can close on 31 December while another closes on 31 March. Lock dates and year-end closing follow each year.
Pick a template when you create a business, then rename, add or deactivate accounts as you like. Reports follow the structure of the template you chose.
Full IFRS structure for groups that report internationally.
US-style chart with GAAP statement layout.
Class-based numbering familiar to EU accountants.
IFRS with VAT and Zakat accounts ready to use.
A short, practical chart for sole traders.
Accounting data needs a clear answer to who can do what, and who did it. Ledgeriano gives each business its own members, roles and history.
Built-in roles plus fine-grained permissions per business. Invite by email.
Every create, post, reverse and settings change is recorded with user and time.
Protect every login with a time-based one-time code.
Lock dates stop edits in closed periods. Corrections are reversals, never silent edits.
Every new account starts with free credits, which you spend on actions such as recording an entry or an API call. Reports and posting cost nothing by default, and there is no fee per user.
Enough to set up a business and record your first entries.
The credit cost of every action is listed in the app before you use it.
Credits are charged to the business owner as actions happen.
Checking live credit costs…
Step-by-step guides with real numbers, written for accountants, finance leads and developers.
Consolidation adds the financial statements of a parent and the subsidiaries it controls line by line, then removes everything that happened inside the group: intercompany sales and balances, loans and interest, dividends, unrealised profit in inventory and the parent's investment, which is replaced by goodwill and non-controlling interest.
IFRS is the principles-based framework set by the IASB and required for listed companies in most jurisdictions outside the United States; US GAAP is the more detailed FASB framework used by US companies. The biggest practical differences are LIFO, asset revaluation, development costs, impairment testing, lessee leases, cash flow classification and provisions.
A month-end close is the routine that makes a month's books complete and correct before anyone reports from them: enforce cut-off, reconcile cash, receivables, payables, inventory and intercompany balances, post accruals, prepayments, depreciation and revaluations, review the trial balance and statements, then lock the period so nothing changes afterwards.
UAE VAT accounting means recording 5% output VAT on taxable sales as a liability, recording recoverable input VAT on purchases as an asset, accounting for imports under the reverse charge, and netting the balances into one settlement each tax period so the ledger agrees with the VAT 201 return filed with the Federal Tax Authority.
Short answers here. The full FAQ covers billing, the API and security in more depth.
It is accounting software that keeps separate double-entry books for several legal entities or businesses in one online account. Each entity has its own chart of accounts, currency and fiscal years, and the software can connect them, for example by posting intercompany transactions on both sides.
There is no fixed limit. Each new business costs a small number of credits (50 by default), and after that you only pay for the activity inside it.
Yes. Ledgeriano is in a trial period, and new accounts receive free credits at signup, so you can create a business, pick a chart of accounts and record entries without a card.
You can start from chart-of-accounts templates for IFRS, US GAAP, European PCG-style charts, GCC IFRS with VAT and Zakat, and a small-business chart.
Yes. Every business sets its own fiscal year dates, so a subsidiary on an April to March year can sit next to a holding that follows the calendar year. Each one closes, locks and opens its years independently.
Yes. Workflows watch entries in one business and, when your conditions match, create the matching entry in another business from a template, mirror it with an account map, or call a URL.
Yes, through an optional inventory and cost accounting module that you switch on per business. It values stock with FIFO, weighted average or standard cost, runs job order and process costing, absorbs overhead with predetermined rates and posts a balanced journal entry for every stock and production document.
Yes, for every business. You can set monthly budgets by account, cost center and project, compare them with actual results and a flexible budget, and run break-even and CVP analysis, variable vs absorption costing, segment reports with ROI and residual income, activity-based costing, 19 financial ratios and decision calculators.
Every business has a REST API authenticated with owner-managed API keys. It supports idempotency keys, signed webhooks and has an OpenAPI reference rendered with Scalar.
Yes. Invite members by email to a business and give each one a role with specific permissions. Every change is recorded in the audit trail.
Create a business, choose IFRS, US GAAP or the GCC chart, and post a balanced entry. Your free credits are waiting.