diff --git a/freshbooks/api/accounting_business.py b/freshbooks/api/accounting_business.py
new file mode 100644
index 0000000..c199949
--- /dev/null
+++ b/freshbooks/api/accounting_business.py
@@ -0,0 +1,175 @@
+from decimal import Decimal
+from types import SimpleNamespace
+from typing import Any, List, Optional, Tuple, Union
+
+from freshbooks.api.resource import HttpVerbs, Resource
+from freshbooks.builders import Builder
+from freshbooks.builders.includes import IncludesBuilder
+from freshbooks.errors import FreshBooksError, FreshBooksNotImplementedError
+from freshbooks.models import ListResult, Result, VisState
+
+
+class AccountingBusinessResource(Resource):
+    """Handles resources under the `/accounting` endpoints."""
+
+    def __init__(self, client_config: SimpleNamespace, accounting_path: str,
+                 delete_via_update: bool = True, missing_endpoints: Optional[List[str]] = None):
+        super().__init__(client_config)
+        self.accounting_path = accounting_path
+        self.delete_via_update = delete_via_update
+        self.missing_endpoints = missing_endpoints or []
+
+    def _get_url(self, account_id: str, resource_id: Optional[str] = None) -> str:
+        if resource_id:
+            return "{}/accounting/businesses/{}/{}/{}".format(
+                self.base_url, account_id, self.accounting_path, resource_id)
+        return "{}/accounting/businesses/{}/{}".format(self.base_url, account_id, self.accounting_path)
+
+    def _extract_error(self, errors: Union[list, dict]) -> Tuple[str, Optional[int]]:
+        if not errors:  # pragma: no cover
+            return "Unknown error", None
+
+        return (errors["message"], errors["details"])  # pragma: no cover
+
+    def _request(self, url: str, method: str, data: Optional[dict] = None) -> Any:
+        response = self._send_request(url, method, data)
+
+        status = response.status_code
+        if status == 200 and method == HttpVerbs.HEAD:  # pragma: no cover
+            # no content returned from a HEAD
+            return
+
+        try:
+            content = response.json(parse_float=Decimal)
+        except ValueError:
+            raise FreshBooksError(status, "Failed to parse response", raw_response=response.text)
+
+        if not content:
+            raise FreshBooksError(status, "Returned an empty response", raw_response=response.text)
+
+        response_data = content
+        if status >= 400:
+            message, details = self._extract_error(response_data.get("errors")) if response_data.get("errors") else ("unknown error", status)
+            raise FreshBooksError(status, message, error_details=details, raw_response=content)
+        try:
+            return response_data["result"]
+        except KeyError:
+            return response_data
+
+    def _reject_missing(self, name: str) -> None:
+        if name in self.missing_endpoints:
+            raise FreshBooksNotImplementedError("data", name)
+
+    def get(self, business_uuid: str, resource_id: str, includes: Optional[IncludesBuilder] = None) -> Result:
+        """Get a single resource with the corresponding id.
+
+        Args:
+            account_id: The alpha-numeric account id
+            resource_id: Id of the resource to return
+            builders: (Optional) IncludesBuilder object for including additional data, sub-resources, etc.
+        Returns:
+            Result: Result object with the resource's response data.
+
+        Raises:
+            FreshBooksError: If the call is not successful.
+        """
+        self._reject_missing("get")
+        resource_url = self._get_url(business_uuid, resource_id)
+        query_string = ""
+        if includes:
+            query_string = self._build_query_string([includes])
+        data = self._request(f"{resource_url}{query_string}", HttpVerbs.GET)
+        return Result("data", data)
+
+    def list(self, account_id: str, builders: Optional[List[Builder]] = None) -> ListResult:
+        """Get a list of resources.
+
+        Args:
+            account_id: The alpha-numeric account id
+            builders: (Optional) List of builder objects for filters, pagination, etc.
+
+        Returns:
+            ListResult: ListResult object with the resources response data.
+
+        Raises:
+            FreshBooksError: If the call is not successful.
+        """
+        self._reject_missing("list")
+        resource_url = self._get_url(account_id)
+        query_string = self._build_query_string(builders)
+        data = self._request(f"{resource_url}{query_string}", HttpVerbs.GET)
+        return ListResult("data", "data", data)
+
+    def create(self, account_id: str, data: dict, includes: Optional[IncludesBuilder] = None) -> Result:
+        """Create a resource.
+
+        Args:
+            account_id: The alpha-numeric account id
+            data: Dictionary of data to populate the resource
+            builders: (Optional) IncludesBuilder object for including additional data, sub-resources, etc.
+
+        Returns:
+            Result: Result object with the new resource's response data.
+
+        Raises:
+            FreshBooksError: If the call is not successful.
+        """
+        self._reject_missing("create")
+        resource_url = self._get_url(account_id)
+        query_string = ""
+        if includes:
+            query_string = self._build_query_string([includes])
+        response = self._request(f"{resource_url}{query_string}", HttpVerbs.POST, data={"data": data})
+        return Result(self.single_name, response)
+
+    def update(
+        self, account_id: str, resource_id: str, data: dict, includes: Optional[IncludesBuilder] = None
+    ) -> Result:
+        """Update a resource.
+
+        Args:
+            account_id: The alpha-numeric account id
+            resource_id: Id of the resource to update
+            data: Dictionary of data to update the resource to
+            builders: (Optional) IncludesBuilder object for including additional data, sub-resources, etc.
+
+        Returns:
+            Result: Result object with the updated resource's response data.
+
+        Raises:
+            FreshBooksError: If the call is not successful.
+        """
+        self._reject_missing("update")
+        resource_url = self._get_url(account_id, resource_id)
+        query_string = ""
+        if includes:
+            query_string = self._build_query_string([includes])
+        response = self._request(f"{resource_url}{query_string}", HttpVerbs.PUT, data={"data": data})
+        return Result("data", response)
+
+    def delete(self, account_id: str, resource_id: str) -> Result:
+        """Delete a resource.
+
+        Note: Most FreshBooks resources are soft-deleted,
+        See [FreshBooks API - Active and Deleted Objects](https://www.freshbooks.com/api/active_deleted)
+
+        Args:
+            account_id: The alpha-numeric account id
+            resource_id: Id of the resource to delete
+
+        Returns:
+            Result: An empty Result object.
+
+        Raises:
+            FreshBooksError: If the call is not successful.
+        """
+        self._reject_missing("delete")
+        if self.delete_via_update:
+            response = self._request(
+                self._get_url(account_id, resource_id),
+                HttpVerbs.PUT,
+                data={"data": {"vis_state": VisState.DELETED}}
+            )
+        else:
+            response = self._request(self._get_url(account_id, resource_id), HttpVerbs.DELETE)
+        return Result("data", response)
diff --git a/freshbooks/client.py b/freshbooks/client.py
index 8104cc9..811c16e 100644
--- a/freshbooks/client.py
+++ b/freshbooks/client.py
@@ -9,6 +9,7 @@
 
 from freshbooks.api.accounting import AccountingResource
 from freshbooks.api.auth import AuthResource
+from freshbooks.api.accounting_business import AccountingBusinessResource
 from freshbooks.api.comments import CommentsResource, CommentsSubResource
 from freshbooks.api.events import EventsResource
 from freshbooks.api.payments import PaymentsResource
@@ -307,6 +308,16 @@ def invoice_profiles(self) -> AccountingResource:
     def items(self) -> AccountingResource:
         """FreshBooks items resource with calls to get, list, create, update, delete"""
         return AccountingResource(self._client_resource_config(), "items/items", "item", "items")
+    
+    @property
+    def journal_entries(self) -> AccountingResource:
+        """FreshBooks items resource with calls to get, list, create, update, delete"""
+        return AccountingResource(self._client_resource_config(), "journal_entries/journal_entries", "journal_entry", "journal_entries")
+    
+    @property
+    def journal_entries_accounts(self) -> AccountingResource:
+        """FreshBooks items resource with calls to get, list, create, update, delete"""
+        return AccountingResource(self._client_resource_config(), "journal_entry_accounts/journal_entry_accounts", "journal_entry_account", "journal_entries_accounts")
 
     @property
     def other_income(self) -> AccountingResource:
@@ -353,6 +364,16 @@ def taxes(self) -> AccountingResource:
         return AccountingResource(
             self._client_resource_config(), "taxes/taxes", "tax", "taxes", delete_via_update=False
         )
+    
+    # Accounting Business Resources
+    
+    @property
+    def ledger_accounts(self) -> AccountingBusinessResource:
+        """FreshBooks accounts resource with calls to get, list, create, update"""
+        return AccountingBusinessResource(
+            self._client_resource_config(), "ledger_accounts/accounts",
+            missing_endpoints=["delete"]
+        )
 
     # Events Resources
 
diff --git a/tests/fixtures/get_ledger_account_response.json b/tests/fixtures/get_ledger_account_response.json
new file mode 100644
index 0000000..c7e3dfa
--- /dev/null
+++ b/tests/fixtures/get_ledger_account_response.json
@@ -0,0 +1,18 @@
+{
+    "data": {
+        "uuid": "e17f9556-c99f-4fdb-ad8b-089ac4798bae",
+        "name": "Cash",
+        "number": "1000",
+        "description": "",
+        "type": "asset",
+        "sub_type": "Cash & Bank",
+        "system_account_name": "Cash",
+        "parent_account": null,
+        "sub_accounts": [
+            "34bb2ff8-8c1b-4142-a66b-b6c35b2e143a"
+        ],
+        "auto_created": true,
+        "state": "active",
+        "updated_at": "2022-09-22T08:47:04.668685Z"
+    }
+}
\ No newline at end of file
diff --git a/tests/fixtures/get_ledger_account_response__not_found.json b/tests/fixtures/get_ledger_account_response__not_found.json
new file mode 100644
index 0000000..a6bac72
--- /dev/null
+++ b/tests/fixtures/get_ledger_account_response__not_found.json
@@ -0,0 +1,15 @@
+{
+    "errors": {
+        "message": "Request failed with status code 404",
+        "status": 404,
+        "details": [
+            {
+                "reason": "Not found.",
+                "metadata": {
+                    "message": "Not found.",
+                    "field": null
+                }
+            }
+        ]
+    }
+}
\ No newline at end of file
diff --git a/tests/fixtures/list_ledger_account_response.json b/tests/fixtures/list_ledger_account_response.json
new file mode 100644
index 0000000..c14a68f
--- /dev/null
+++ b/tests/fixtures/list_ledger_account_response.json
@@ -0,0 +1,48 @@
+{
+    "data": [
+        {
+            "uuid": "e17f9556-c99f-4fdb-ad8b-089ac4798bae",
+            "name": "Cash",
+            "number": "1000",
+            "description": "",
+            "type": "asset",
+            "sub_type": "Cash & Bank",
+            "system_account_name": "Cash",
+            "parent_account": null,
+            "sub_accounts": [
+                "34bb2ff8-8c1b-4142-a66b-b6c35b2e143a"
+            ],
+            "auto_created": true,
+            "state": "active",
+            "updated_at": "2022-09-22T08:47:04.668685Z"
+        },
+        {
+            "uuid": "02ff051b-f059-4650-b819-bccdea4e6b45",
+            "name": "Petty Cash",
+            "number": "1000-1",
+            "description": "",
+            "type": "asset",
+            "sub_type": "Cash & Bank",
+            "system_account_name": "Petty Cash",
+            "parent_account": "5a3f16b2-d521-414a-a404-575ee2dc6eee",
+            "sub_accounts": [],
+            "auto_created": false,
+            "state": "active",
+            "updated_at": "2023-04-23T19:51:33.817861Z"
+        },
+        {
+            "uuid": "e6addd0b-9d36-4860-a89d-07ea2fa33117",
+            "name": "Accounts Receivable",
+            "number": "1200",
+            "description": "",
+            "type": "asset",
+            "sub_type": "Current Asset",
+            "system_account_name": "Accounts Receivable",
+            "parent_account": null,
+            "sub_accounts": [],
+            "auto_created": false,
+            "state": "active",
+            "updated_at": "2023-04-23T19:51:33.800781Z"
+        }
+    ]
+}
\ No newline at end of file
diff --git a/tests/test_accounting_business_resource.py b/tests/test_accounting_business_resource.py
new file mode 100644
index 0000000..3cc75da
--- /dev/null
+++ b/tests/test_accounting_business_resource.py
@@ -0,0 +1,95 @@
+from datetime import datetime, timezone
+import json
+import httpretty
+import pytest
+import uuid
+
+from freshbooks import Client as FreshBooksClient
+from freshbooks import PaginateBuilder, FilterBuilder, IncludesBuilder, FreshBooksError, VisState
+from freshbooks.client import API_BASE_URL, VERSION
+from tests import get_fixture
+
+
+class TestAccountingBusinessResources:
+    def setup_method(self, method):
+        self.business_uuid = str(uuid.uuid4())
+        self.freshBooksClient = FreshBooksClient(client_id="some_client", access_token="some_token")
+
+    @httpretty.activate
+    def test_get_ledger_account(self):
+        account_uuid = "e17f9556-c99f-4fdb-ad8b-089ac4798bae"
+        url = "{}/accounting/businesses/{}/ledger_accounts/accounts/{}".format(API_BASE_URL, self.business_uuid, account_uuid)
+        httpretty.register_uri(
+            httpretty.GET,
+            url,
+            body=json.dumps(get_fixture("get_ledger_account_response")),
+            status=200
+        )
+
+        ledger_account = self.freshBooksClient.ledger_accounts.get(self.business_uuid, account_uuid)
+
+        assert str(ledger_account) == "Result(data)"
+        assert ledger_account.uuid == account_uuid
+        assert ledger_account.name == "Cash"
+        assert ledger_account.data["name"] == "Cash"
+        assert ledger_account.sub_type == "Cash & Bank"
+        assert ledger_account.data["sub_type"] == "Cash & Bank"
+        assert ledger_account.data["updated_at"] == "2022-09-22T08:47:04.668685Z"
+        assert ledger_account.updated_at == datetime(2022, 9, 22, 8, 47, 4, 668685, tzinfo=timezone.utc)
+
+        assert httpretty.last_request().headers["Authorization"] == "Bearer some_token"
+        assert httpretty.last_request().headers["Content-Type"] is None
+        assert (httpretty.last_request().headers["user-agent"]
+                == f"FreshBooks python sdk/{VERSION} client_id some_client")
+    
+    @httpretty.activate
+    def test_get_ledger_account__not_found_error(self):
+        account_uuid = "e17f9556-c99f-4fdb-ad8b-089ac4798bae"
+        url = "{}/accounting/businesses/{}/ledger_accounts/accounts/{}".format(API_BASE_URL, self.business_uuid, account_uuid)
+        httpretty.register_uri(
+            httpretty.GET,
+            url,
+            body=json.dumps(get_fixture("get_ledger_account_response__not_found")),
+            status=404
+        )
+        try:
+            self.freshBooksClient.ledger_accounts.get(self.business_uuid, account_uuid)
+        except FreshBooksError as e:
+            assert str(e) == "Request failed with status code 404"
+            assert e.status_code == 404
+            assert e.error_details == [{
+                "reason": "Not found.",
+                "metadata": {
+                    "message": "Not found.",
+                    "field": None
+                }
+            }]
+
+    @httpretty.activate
+    def test_list_ledger_accounts(self):
+        account_uuid = "e17f9556-c99f-4fdb-ad8b-089ac4798bae"
+        url = "{}/accounting/businesses/{}/ledger_accounts/accounts".format(API_BASE_URL, self.business_uuid)
+        httpretty.register_uri(
+            httpretty.GET,
+            url,
+            body=json.dumps(get_fixture("list_ledger_account_response")),
+            status=200
+        )
+
+        ledger_accounts = self.freshBooksClient.ledger_accounts.list(self.business_uuid)
+
+        assert str(ledger_accounts) == "ListResult(data)"
+        assert len(ledger_accounts) == 3
+        ledger_account = ledger_accounts[0]
+        assert ledger_account.uuid == account_uuid
+        assert ledger_account.name == "Cash"
+        assert ledger_account.data["name"] == "Cash"
+        assert ledger_account.sub_type == "Cash & Bank"
+        assert ledger_account.data["sub_type"] == "Cash & Bank"
+        assert ledger_account.data["updated_at"] == "2022-09-22T08:47:04.668685Z"
+        assert ledger_account.updated_at == datetime(2022, 9, 22, 8, 47, 4, 668685, tzinfo=timezone.utc)
+
+        assert httpretty.last_request().headers["Authorization"] == "Bearer some_token"
+        assert httpretty.last_request().headers["Content-Type"] is None
+        assert (httpretty.last_request().headers["user-agent"]
+                == f"FreshBooks python sdk/{VERSION} client_id some_client")
\ No newline at end of file