| GET | /api/v1/accounts | List all accounts |
| GET | /api/v1/accounts/:id | Get a single account |
| GET | /api/v1/accounts/:id/balance | Get computed balance as of a date |
| POST | /api/v1/accounts | Create a new account |
| PUT | /api/v1/accounts/:id | Update an account |
| DELETE | /api/v1/accounts/:id | Permanently delete an account (guarded on linked transactions) |
| POST | /api/v1/accounts/:id/merge | Merge another account into this one (destructive) |
| POST | /api/v1/accounts/:id/identifiers | Add a statement-matching identifier |
| DELETE | /api/v1/accounts/:id/identifiers/:value | Remove a statement-matching identifier |
| POST | /api/v1/accounts/:id/recalculate-opening-balance | Recompute opening balance from the earliest statement |