# List accounting books

Operation ID: `books`

Group: Accounting › Books

[Open in the interactive reference](https://docs.api.lensing.ai/lensing/v1/endpoints/books)

`GET /accounting/books`

Read-only: Reads and returns; changes nothing.

Lists accounting books.

## Parameters

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `Api-Version` | header | string · v1 | yes | The API version this request targets, named by its public identifier. Required on every request; omitting it, or naming a version this company does not have, is answered with 400. This document describes version `v1`. |

## Query surface

- `id` — filter by eq, ne, gt, gte, lt, lte, in, notIn, between, like
- `type` — filter by eq, ne, gt, gte, lt, lte, in, notIn, between, like
- `accountingStandard` — filter by eq, ne, gt, gte, lt, lte, in, notIn, between, like
- `consolidation` — filter by eq, ne, gt, gte, lt, lte, in, notIn, between
- `baseBookId` — filter by eq, ne, gt, gte, lt, lte, in, notIn, between, like
- `lastModifiedDate` — filter by eq, ne, gt, gte, lt, lte, in, notIn, between
- Orderable: id, name, type, accountingStandard, consolidation, lastModifiedDate
- Selectable: id, name, type, accountingStandard, consolidation, description, baseBookId, lastModifiedDate
- `page[size]` — Page size
- `page[cursor]` — Opaque continuation cursor

## Response

`200` Success

Under `data`, an array of booksRow:

| Field | Type | Required | Filter | Sort | Description |
| --- | --- | --- | --- | --- | --- |
| `id` | string | no | Exact (`eq`, `ne`), Range (`gt`, `gte`, `lt`, `lte`, `between`), Any of (`in`, `notIn`), Pattern (`like`) | yes | The unique identifier for the accounting book. |
| `name` | string | no | no | yes | The display name of the accounting book. |
| `type` | string | no | Exact (`eq`, `ne`), Range (`gt`, `gte`, `lt`, `lte`, `between`), Any of (`in`, `notIn`), Pattern (`like`) | yes | The kind of accounting book. Possible values: 'full', 'adjustment'. An adjustment book adjusts the full book named in baseBookId. |
| `accountingStandard` | string \| null | no | Exact (`eq`, `ne`), Range (`gt`, `gte`, `lt`, `lte`, `between`), Any of (`in`, `notIn`), Pattern (`like`) | yes | The accounting standard the book follows, for example 'IFRS' or 'US GAAP'. Absent when none is set. |
| `consolidation` | boolean | no | Exact (`eq`, `ne`), Range (`gt`, `gte`, `lt`, `lte`, `between`), Any of (`in`, `notIn`) | yes | Whether the book consolidates other books or entities. |
| `description` | string \| null | no | no | no | A free-form description of the accounting book. Absent when none is set. |
| `baseBookId` | string \| null | no | Exact (`eq`, `ne`), Range (`gt`, `gte`, `lt`, `lte`, `between`), Any of (`in`, `notIn`), Pattern (`like`) | no | The full book this adjustment book adjusts. Absent for a full book. See id on GET accounting/books/:id. |
| `lastModifiedDate` | date-time | no | Exact (`eq`, `ne`), Range (`gt`, `gte`, `lt`, `lte`, `between`), Any of (`in`, `notIn`) | yes | The date and time the accounting book record last changed, in UTC. Format YYYY-MM-DDTHH:mm:ss.sssZ. |

```json
{
  "data": [
    {
      "id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
      "name": "<name>",
      "type": "<type>",
      "accountingStandard": "<accountingStandard>",
      "consolidation": true,
      "description": "<description>",
      "baseBookId": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
      "lastModifiedDate": "2026-01-15T09:30:00.000Z"
    }
  ],
  "pagination": {
    "hasMore": true,
    "nextCursor": "<nextCursor>"
  }
}
```

## Statuses

- `400` — Invalid request or business failure
- `401` — The request carries no valid access token.
- `403` — Not authorized
- `404` — Not found
- `429` — Too many requests from this client address. The response has no body and no `Retry-After` header.
- `500` — Internal server error