# Overview

Segment Ledgers is a ledger and transaction management API designed to help teams create ledgers, manage accounts, post transactions, retrieve statements, and process provider webhooks in a structured and auditable way.

The API is organized around a few core resources:

* **Ledgers** — top-level containers for accounts and transactions
* **Accounts** — balance-holding entities that belong to a ledger
* **Transactions** — money movement records linked to accounts
* **Statements** — account statement exports and history views
* **Users & Roles** — user and permission management via Cognito
* **Webhooks** — provider-triggered transaction ingestion


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