Accounting Ledger

Overview

The accounting_ledger report presents the fund's accounting ledger over a date range. For each account of the chart of accounts with movements in the period, the report shows an opening balance line, the entries of the period with date, offsetting account, value and description, and a closing balance line with debit and credit totals. Auditors, administrators and analysts use this report to trace the origin of each accounting entry and to check the evolution of the balances account by account.

What you need to provide

Variable	Required	Description
fund_class_key	yes	Identifier of the fund class the report is generated for.
start_date	yes	Start date of the period, in the YYYY-MM-DD format.
end_date	yes	End date of the period, in the YYYY-MM-DD format. It must be later than the start date.

The entries listed are those with an accounting date after the Start Date and up to the End Date, inclusive. The entries of the Start Date itself are already in the opening balance.

There must be a closed accounting period on both dates

The report is only generated if there is an accounting closing on the start date and on the end date. In an ad hoc request, without it the request is refused with the message "Não existe contabil na data ...". In a routine delivery this check does not happen at request time: the generation fails and the report ends with status failed.

Both dates must be in the same accounting period

Besides having a closing on both dates, they must belong to the same accounting period (the same ledger). A range that crosses the period-end closing makes the generation fail.

File Structure

Attribute	Value
Format	XLSX
Naming	{short_fund_name}_accounting_ledger_{YYYY-MM-DD}.xlsx

The date in the name is the request's reference_date, not the end_date. If the request does not provide a reference_date, the file generation date applies, in Brasília time.

Spreadsheet Content

Fund Header

Presented on the first lines of the spreadsheet:

Field	Description
Fundo	Full name of the fund class.
CNPJ	CNPJ of the fund class.

In deliveries configured in English, the labels, the table headers, the account names and the descriptions come translated.

The sign of the balance here is different from the Balance Report

In this report the balance is the raw closing value (credit positive, debit negative). In the Balance Report the same balance is normalized by the nature of the account. The same account can therefore appear as -45000.00 here and 45000.00 there — they are the same position, under different sign conventions.

Entries by Account

For each account with movements in the period, the report shows:

1. Opening balance line (in bold) — balance of the account on the Start Date.
2. Entry lines — entries with the same date, offsetting account, description, type and side (debit or credit) are summed into a single line.
3. Closing balance line (in bold) — balance of the account on the End Date with debit and credit totals.

The column names below are the literal headers of the spreadsheet in a delivery in Portuguese.

Column	Type	Format / Example	Description
Data	string	"2026-07-15"	Accounting date of the entry. On the opening and closing balance lines, it shows the Start Date and the End Date respectively.
Conta	string	"1.2.1.10.00.001.001-9"	Account number in the chart of accounts, with a check digit.
Nome da Conta	string	"Direitos Creditórios sem Coobrigação"	Descriptive name of the accounting account.
Tipo do Lançamento	string (enum)	"A"	Entry type: "A" for automatic; "M" for manual; "I" for an opening balance line; "F" for a closing balance line.
ContraPartida	string	"7.9.1.20.00.001.001-1"	Number of the offsetting account of the entry. Empty on the opening and closing balance lines.
Débito	number	1500.00	Value of the debit entry (in reais). Zero when the entry is a credit.
Crédito	number	0.00	Value of the credit entry (in reais). Zero when the entry is a debit.
Saldo	number	-196500.00	Accumulated balance of the account after the entry (in reais). Credit adds and debit subtracts, without normalization by the nature of the account — that is why an asset account with a debit balance appears negative here.
Descrição	string	"ACRUO DE ATIVOS - CCBs"	Description of the accounting event associated with the entry.