# Financial accounts

URL: /systems/finance/financial-accounts · Id: `capability:financial-accounts`

> Financial accounts hold a Startup’s cash on Stripe, move it between its cash accounts and out to banks, and post every movement to the ledger.

Financial accounts hold a [Startup](/business/nouns/startup)’s cash on Stripe, move it between its cash accounts and out to banks, and post every movement to the ledger. Each balance is computed from [Entries](/business/nouns/entry) on read.

## Contract
| Clause | Terms |
| --- | --- |
| Payments balance | Charges land pending, then become available once they settle. Each move is a [Transaction](/business/nouns/transaction), listed by [`Transaction.list`](/business/nouns/transaction/list). |
| Spending | The card balance holds the money set aside for [Cards](/business/nouns/card), which spend from nothing else. [`Card.issue`](/business/nouns/card/issue) draws on it. |
| Operating and reserve | Cash on Stripe in accounts with their own routing numbers, for bills, payroll and reserve. [`Transaction.reconcile`](/business/nouns/transaction/reconcile) matches each move to its Entries. |
| Bank | Receives payouts outside the platform. Its Transactions arrive daily, and [`Transaction.categorize`](/business/nouns/transaction/categorize) codes each to the chart of accounts. |
| Sweeps | The [Treasurer](/agents/finance/treasurer) moves cash between two places the same owner holds, by rule. Each sweep is a Transaction with `Transaction.kind` `transfer`. |
| Payouts | Available cash pays out to the bank daily by default. Each payout is a Transaction with `Transaction.kind` `payout` and lists the [Orders](/business/nouns/order), refunds and fees it carries. |
| Owner of record | A Startup the [Studio](/business/nouns/studio) holds is a sub-ledger of the holding [Company](/business/nouns/company) until its first outside charge. A self-serve Startup holds every place on its own connected account. |
| Program | Card and operating balances need the owner of record’s granted program. Until the grant, those calls refuse with `card-program-pending`. |

## Verbs
| Verb | Object | Event |
| --- | --- | --- |
| [Transaction.list](/business/nouns/transaction/list) | [Transaction](/business/nouns/transaction) | None. |
| [Transaction.get](/business/nouns/transaction/get) | [Transaction](/business/nouns/transaction) | None. |
| [Transaction.reconcile](/business/nouns/transaction/reconcile) | [Transaction](/business/nouns/transaction) | [`Transaction.reconciled`](/business/events/Transaction.reconciled) |
| [Account.sweep](/business/nouns/account/sweep) | [Account](/business/nouns/account) | [`Account.swept`](/business/events/Account.swept) |
| [Account.payout](/business/nouns/account/payout) | [Account](/business/nouns/account) | [`Account.paidOut`](/business/events/Account.paidOut) |

## Interfaces
- [API](/code/api/reference)
- [SDK](/code/sdk/reference)
- [CLI](/code/cli/reference)
- [MCP](/code/mcp/reference)
- Webhooks

## Example
A [Headless SaaS](/products/templates/headless-saas) for invoice parsing earns $9,000 in a month. Its Treasurer keeps two weeks of ad spend, $1,500, in the card balance and sweeps $4,000 to reserve. The rest pays out to the bank each day as charges settle.