# Ledgeriano > Multi-entity cloud accounting software: double-entry books for many businesses in one account, IFRS / US GAAP / European / Iranian charts of accounts, financial statements, intercompany workflows and a complete REST API. English and Persian. Ledgeriano (https://ledgeriano.com) is a multi-entity cloud accounting platform. One account can run the books of many independent businesses (natural persons or legal entities), each with its own base currency, fiscal years, chart of accounts and members. Core facts: - Double-entry bookkeeping: journal entries (vouchers) with draft and posted states, immutable posted entries, reversal entries, attachments, voucher types, parties (customers and suppliers), cost centers and projects. - Standards and templates: chart-of-accounts templates for IFRS, US GAAP, European PCG-style charts, Iranian national accounting standards (group, ledger, subsidiary coding), GCC IFRS with VAT and Zakat, and a small-business chart. - Calendars: Gregorian and Solar Hijri (Jalali). The Persian interface shows Jalali dates. - Reports: journal book, general and subsidiary ledgers with running balances, 2/4/6-column trial balance, balance sheet (statement of financial position), income statement by function, cash flow statement (indirect method), statement of changes in equity and party balances, with prior-year comparison, print and CSV export. - Fiscal years: lock dates, year-end closing through the income summary into retained earnings, automatic opening entry in the next year, and reopening. - Multi-currency: entries in any active currency with stored exchange rates; reports in the base currency. - Workflows: when an entry is created, posted or reversed in one business and conditions match (voucher type, amount, account, party, tags or a custom expression), Ledgeriano creates an entry in another business from a template with amount formulas, mirrors the entry with an account map, or calls a URL. Loop protection and dry-run testing are built in. - API: every business has a REST API at https://api.ledgeriano.com/api/v1 authenticated with owner-managed API keys (Bearer tokens that can be rotated or revoked), idempotency keys, signed webhooks and an OpenAPI reference rendered with Scalar at https://api.ledgeriano.com/docs/api. - Pricing: pay as you go with credits. Administrators define credit packages and the credit cost of each action (for example creating a business, recording an entry or an API call). Costs are charged to the business owner. New accounts receive free credits. Payment by crypto (NowPayments) or bank transfer approved by an administrator. - Team: members with roles and fine-grained permissions, invitations by email, an audit trail, and two-factor authentication. - Languages: English and Persian (right-to-left). ## Guides (Markdown) - [Multi-Entity Accounting Software: How to Run the Books of Several Companies in One Place](https://ledgeriano.com/guides/multi-entity-accounting.md): Multi-entity accounting software lets one person or team keep a separate, complete set of books for each company (its own currency, chart of accounts, fiscal years and members) while switching between them from a single login. - [Intercompany Transactions Automation: Record Both Sides of Every Deal Once](https://ledgeriano.com/guides/intercompany-automation.md): Intercompany transactions automation means that when one company posts a sale, invoice or payment to a sister company, the matching entry is created in the other company's books automatically, with the same amount, date and reference, so both sides always agree. - [Accounting API: Post Journal Entries From Your Store or ERP Automatically](https://ledgeriano.com/guides/accounting-api.md): An accounting API lets your online store, ERP or billing system create balanced journal entries, read balances and pull financial reports over HTTPS, so sales reach the ledger in seconds instead of being retyped at month end. - [IFRS Financial Statements: How the Balance Sheet, Income Statement and Cash Flow Fit Together](https://ledgeriano.com/guides/financial-statements.md): IFRS financial statements are the balance sheet, income statement, statement of cash flows and statement of changes in equity, plus notes. Profit flows into equity, equity matches the balance sheet, and closing cash matches the bank line. - [Chart of Accounts Template: Structure, Numbering and Standards Compared](https://ledgeriano.com/guides/chart-of-accounts.md): A chart of accounts template is a ready-made, numbered list of asset, liability, equity, revenue and expense accounts that matches your reporting standard. Pick one for your standard, keep it short with parties, cost centers and projects, and give every account the right category. - [Year-End Closing Entries: How to Close the Books and Open the Next Year](https://ledgeriano.com/guides/year-end-closing.md): Year-end closing entries zero every revenue and expense account through the income summary and move the net profit or loss into retained earnings. Balance sheet accounts are not closed; they start the next year through an opening entry. - [Multi-Currency Accounting: Exchange Rates, FX Gains and Losses, and Base Currency](https://ledgeriano.com/guides/multi-currency-accounting.md): Multi-currency accounting records each transaction in its own currency and converts it to one base currency at the rate for its date. When the rate changes before settlement or at period end, the difference is booked as a foreign exchange gain or loss. - [Double-Entry Bookkeeping Online: Journal Entry Examples and the Trial Balance](https://ledgeriano.com/guides/double-entry-journal-entries.md): Double-entry bookkeeping records every transaction in at least two accounts, with total debits equal to total credits, so the books always balance. Online, you enter each transaction as a journal entry (voucher), post it when it is reviewed, and the trial balance proves the ledger still balances. ## Guides in Persian (Markdown) - [نرم‌افزار حسابداری چند شرکتی: مدیریت دفاتر چند شرکت در یک نرم‌افزار](https://ledgeriano.com/fa/guides/multi-entity-accounting.md) - [ثبت خودکار معاملات بین شرکتی: هر معامله یک بار ثبت، در دو دفتر](https://ledgeriano.com/fa/guides/intercompany-automation.md) - [API حسابداری: ثبت خودکار سند از فروشگاه اینترنتی و نرم‌افزار فروش](https://ledgeriano.com/fa/guides/accounting-api.md) - [تهیه صورت‌های مالی: ترازنامه، سود و زیان و جریان وجوه نقد با مثال کامل](https://ledgeriano.com/fa/guides/financial-statements.md) - [کدینگ حسابداری و سرفصل حساب‌ها: گروه، کل، معین و تفصیلی](https://ledgeriano.com/fa/guides/chart-of-accounts.md) - [بستن حساب‌ها و سند اختتامیه: راهنمای کامل بستن سال مالی و سند افتتاحیه](https://ledgeriano.com/fa/guides/year-end-closing.md) - [حسابداری چند ارزی: ثبت اسناد ارزی، نرخ تبدیل و سود و زیان تسعیر ارز](https://ledgeriano.com/fa/guides/multi-currency-accounting.md) - [صدور سند حسابداری آنلاین: بدهکار و بستانکار، نمونه سند و تراز آزمایشی](https://ledgeriano.com/fa/guides/double-entry-journal-entries.md) ## Pages - [Home](https://ledgeriano.com/) (Persian: https://ledgeriano.com/fa) - [features](https://ledgeriano.com/features) (Persian: https://ledgeriano.com/fa/features) - [workflows](https://ledgeriano.com/workflows) (Persian: https://ledgeriano.com/fa/workflows) - [developers](https://ledgeriano.com/developers) (Persian: https://ledgeriano.com/fa/developers) - [standards](https://ledgeriano.com/standards) (Persian: https://ledgeriano.com/fa/standards) - [pricing](https://ledgeriano.com/pricing) (Persian: https://ledgeriano.com/fa/pricing) - [compare](https://ledgeriano.com/compare) (Persian: https://ledgeriano.com/fa/compare) - [guides](https://ledgeriano.com/guides) (Persian: https://ledgeriano.com/fa/guides) - [glossary](https://ledgeriano.com/glossary) (Persian: https://ledgeriano.com/fa/glossary) - [faq](https://ledgeriano.com/faq) (Persian: https://ledgeriano.com/fa/faq) - [about](https://ledgeriano.com/about) (Persian: https://ledgeriano.com/fa/about) - [contact](https://ledgeriano.com/contact) (Persian: https://ledgeriano.com/fa/contact) - [security](https://ledgeriano.com/security) (Persian: https://ledgeriano.com/fa/security) - [privacy](https://ledgeriano.com/privacy) (Persian: https://ledgeriano.com/fa/privacy) - [terms](https://ledgeriano.com/terms) (Persian: https://ledgeriano.com/fa/terms) ## Developers - [API reference (Scalar)](https://api.ledgeriano.com/docs/api) - [OpenAPI JSON](https://api.ledgeriano.com/docs/api.json) ## Optional - [Full text of all guides](https://ledgeriano.com/llms-full.txt) - [RSS feed](https://ledgeriano.com/feed.xml)