> ## Documentation Index
> Fetch the complete documentation index at: https://docs.lerian.studio/llms.txt
> Use this file to discover all available pages before exploring further.
# Accounting
> Get an overview of accounting in Midaz: Chart of Accounts, Account Types, Accounting Entries, and Operations that keep every posting balanced and traceable.
Midaz records accounting for real-time financial systems. It uses strict double-entry bookkeeping. It supports digital products, embedded finance, and high-volume operations. Midaz is ledger-centric: it enforces every balance, movement, and posting at the ledger level. You get traceability, auditability, and consistency by default.
This page is the **entry point for the Accounting section**. It introduces the core primitives and shows how they fit together. It also points you to the reference pages and to a hands-on walkthrough of accounting end to end.
## How the primitives relate
***
Midaz turns business events into balanced ledger postings. A small set of primitives builds on each other:
#### Chart of Accounts
This is the structure of balances your product needs. Midaz has no dedicated Chart of Accounts API. Instead, you model it on a ledger from assets, accounts, segments, portfolios, and account types. The `code` field on an Accounting Entry (for example `1.1.1.001`) carries the traditional account number for each posting.
#### Account Types
These are reusable classifications that you assign to accounts. Each account type has a name, a key value, and a description. You use account types to group accounts in your financial structure.
#### Accounting Entries (Rubricas)
A route does not need an entry for every transaction action. When it emits an action, the entry must satisfy the route-specific debit and credit requirements. Each configured entry contains the debit and/or credit rubric required by its operation route; every present rubric has a `code` and description. With route validation (`accounting.validateRoutes`) enabled, Midaz stamps the matching rubric onto each operation, based on the operation's action and direction.
#### Operations
A transaction produces ledger movements. An **Operation** is a single leg of a transaction — one debit or one credit on a specific account. Midaz validates that the original transaction’s source, destination, and send totals agree. Its returned operation set is not always a debit/credit pair: pending creation and cancellation process only source-side legs. Each operation carries a `transactionId`, an `amount`, and an `assetCode`. When route validation (`accounting.validateRoutes`) is enabled on the ledger and the operation route defines accounting entries, the operation also carries a `routeCode` and a `routeDescription` from the resolved rubric.
With `accounting.validateRoutes` enabled, when an operation route defines an accounting entry, Midaz resolves a rubric for the operation's action and direction. It writes the rubric `code` to the operation's `routeCode` and links the operation with a `transactionId`. Together, these fields give a complete audit trail: transaction → operation → rubric. Your teams trace which accounting rule applied to each movement, without extra lookups.
At a glance, the flow is:
Midaz validates that the original transaction’s source, destination, and send totals agree. Lifecycle responses do not always contain both directions: pending creation and cancellation process only source-side legs. Each movement stays traceable for audit and compliance.
New to accounting in Midaz? Start with the **[Accounting Walkthrough](/en/midaz/accounting-walkthrough)**. It gives a step-by-step path from the chart of accounts to a working Pix payment example.