# Accounting

Accounting exposes financial transactions recorded against bookings and gift cards as journal entries.
Each journal entry carries the postings, references, and supporting documents needed to sync financial activity
into external accounting and bookkeeping systems.

 - [Gross and net amounts](https://developer.understory.io/apis/accounting/gross-and-net-amounts.md): ### Gross and net amounts A posting's `amount` is VAT-inclusive on `SALE` and `REFUND` entries and VAT-exclusive on `REVENUE_RECOGNITION` and `REVENUE_RECOGNITION_REVERSAL` entries. Both carry a `vat_
 - [GET /v1/accounting-journal-entries](https://developer.understory.io/apis/accounting/listjournalentries.md): List the company's journal entries whose business event falls inside a time window. Both ends are required: `from` is inclusive and `to` is exclusive.
 - [GET /v1/accounting-journal-entries/{journalEntryId}](https://developer.understory.io/apis/accounting/getjournalentrybyid.md): Get a single journal entry by its ID. Returns the postings, references, and supporting documents required to sync the entry to an external accounting integration.
 - [POST /v1/accounting-journal-entries/{journalEntryId}/activities](https://developer.understory.io/apis/accounting/recordjournalentryactivity.md): Record an activity item against a journal entry. Integrations can use this to relay how an entry was processed in an external accounting system - for example that a sync started, succeeded, or failed.
 - [POST v1.journal_entry.created](https://developer.understory.io/apis/accounting/journalentrycreated.md): Sent when a new accounting journal entry has been recorded.
 - [POST v1.journal_entry.document_attached](https://developer.understory.io/apis/accounting/journalentrydocumentattached.md): Sent when a supporting document - such as a customer receipt or credit note - is attached to an existing journal entry. Documents can be attached after the entry was first recorded, so re-fetch the en