diff --git a/CHANGELOG.md b/CHANGELOG.md
index 3bb6ad7ff..bf2fd242c 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -1,5 +1,8 @@
 # Changelog Fab-manager
 
+- Accounting data is now built each night and saved in database
+- OpenAPI endpoint to fetch accounting data
+- Fix a bug: providing an array of attributes to filter OpenApi data, results in error
 - [TODO DEPLOY] `rails fablab:maintenance:build_accounting_lines`
 
 - Add reservation deadline parameter (#414)
diff --git a/app/controllers/open_api/v1/accounting_controller.rb b/app/controllers/open_api/v1/accounting_controller.rb
index 0ca6163b2..11a95181c 100644
--- a/app/controllers/open_api/v1/accounting_controller.rb
+++ b/app/controllers/open_api/v1/accounting_controller.rb
@@ -1,26 +1,29 @@
 # frozen_string_literal: true
 
-# OpenAPI controller for the accounting lines
+# authorized 3rd party softwares can fetch the accounting lines through the OpenAPI
 class OpenAPI::V1::AccountingController < OpenAPI::V1::BaseController
   extend OpenAPI::ApiDoc
   include Rails::Pagination
   expose_doc
 
   def index
-    @invoices = Invoice.order(created_at: :desc)
-                       .includes(invoicing_profile: :user)
-                       .references(:invoicing_profiles)
+    @lines = AccountingLine.order(date: :desc)
+                           .includes(:invoice)
 
-    @invoices = @invoices.where(invoicing_profiles: { user_id: params[:user_id] }) if params[:user_id].present?
+    @lines = @lines.where('date >= ?', DateTime.parse(params[:after])) if params[:after].present?
+    @lines = @lines.where('date <= ?', DateTime.parse(params[:before])) if params[:before].present?
+    @lines = @lines.where(invoice_id: may_array(params[:invoice_id])) if params[:invoice_id].present?
 
-    return if params[:page].blank?
-
-    @invoices = @invoices.page(params[:page]).per(per_page)
-    paginate @invoices, per_page: per_page
+    @lines = @lines.page(page).per(per_page)
+    paginate @lines, per_page: per_page
   end
 
   private
 
+  def page
+    params[:page] || 1
+  end
+
   def per_page
     params[:per_page] || 20
   end
diff --git a/app/controllers/open_api/v1/base_controller.rb b/app/controllers/open_api/v1/base_controller.rb
index 3d96c8d8b..a71ccd264 100644
--- a/app/controllers/open_api/v1/base_controller.rb
+++ b/app/controllers/open_api/v1/base_controller.rb
@@ -4,7 +4,9 @@
 module OpenAPI::V1; end
 
 # Parameters for OpenAPI endpoints
-class OpenAPI::V1::BaseController < ActionController::Base
+class OpenAPI::V1::BaseController < ActionController::Base # rubocop:disable Rails/ApplicationController
+  include ApplicationHelper
+
   protect_from_forgery with: :null_session
   skip_before_action :verify_authenticity_token
   before_action :authenticate
@@ -49,7 +51,7 @@ class OpenAPI::V1::BaseController < ActionController::Base
   end
 
   def render_unauthorized
-    render json: { errors: ['Bad credentials'] }, status: 401
+    render json: { errors: ['Bad credentials'] }, status: :unauthorized
   end
 
   private
diff --git a/app/controllers/open_api/v1/events_controller.rb b/app/controllers/open_api/v1/events_controller.rb
index 920bf6ce8..247ef6685 100644
--- a/app/controllers/open_api/v1/events_controller.rb
+++ b/app/controllers/open_api/v1/events_controller.rb
@@ -16,10 +16,9 @@ class OpenAPI::V1::EventsController < OpenAPI::V1::BaseController
                 @events.order(created_at: :desc)
               end
 
+    @events = @events.where(id: may_array(params[:id])) if params[:id].present?
 
-    @events = @events.where(id: params[:id]) if params[:id].present?
-
-    return unless params[:page].present?
+    return if params[:page].blank?
 
     @events = @events.page(params[:page]).per(per_page)
     paginate @events, per_page: per_page
diff --git a/app/controllers/open_api/v1/invoices_controller.rb b/app/controllers/open_api/v1/invoices_controller.rb
index ec3f4176b..a4e9cf7d8 100644
--- a/app/controllers/open_api/v1/invoices_controller.rb
+++ b/app/controllers/open_api/v1/invoices_controller.rb
@@ -11,9 +11,9 @@ class OpenAPI::V1::InvoicesController < OpenAPI::V1::BaseController
                        .includes(invoicing_profile: :user)
                        .references(:invoicing_profiles)
 
-    @invoices = @invoices.where(invoicing_profiles: { user_id: params[:user_id] }) if params[:user_id].present?
+    @invoices = @invoices.where(invoicing_profiles: { user_id: may_array(params[:user_id]) }) if params[:user_id].present?
 
-    return unless params[:page].present?
+    return if params[:page].blank?
 
     @invoices = @invoices.page(params[:page]).per(per_page)
     paginate @invoices, per_page: per_page
@@ -21,7 +21,7 @@ class OpenAPI::V1::InvoicesController < OpenAPI::V1::BaseController
 
   def download
     @invoice = Invoice.find(params[:id])
-    send_file File.join(Rails.root, @invoice.file), type: 'application/pdf', disposition: 'inline', filename: @invoice.filename
+    send_file Rails.root.join(@invoice.file), type: 'application/pdf', disposition: 'inline', filename: @invoice.filename
   end
 
   private
diff --git a/app/controllers/open_api/v1/reservations_controller.rb b/app/controllers/open_api/v1/reservations_controller.rb
index a721b8b29..93322bc3c 100644
--- a/app/controllers/open_api/v1/reservations_controller.rb
+++ b/app/controllers/open_api/v1/reservations_controller.rb
@@ -11,11 +11,11 @@ class OpenAPI::V1::ReservationsController < OpenAPI::V1::BaseController
                                .includes(statistic_profile: :user)
                                .references(:statistic_profiles)
 
-    @reservations = @reservations.where(statistic_profiles: { user_id: params[:user_id] }) if params[:user_id].present?
+    @reservations = @reservations.where(statistic_profiles: { user_id: may_array(params[:user_id]) }) if params[:user_id].present?
     @reservations = @reservations.where(reservable_type: format_type(params[:reservable_type])) if params[:reservable_type].present?
-    @reservations = @reservations.where(reservable_id: params[:reservable_id]) if params[:reservable_id].present?
+    @reservations = @reservations.where(reservable_id: may_array(params[:reservable_id])) if params[:reservable_id].present?
 
-    return unless params[:page].present?
+    return if params[:page].blank?
 
     @reservations = @reservations.page(params[:page]).per(per_page)
     paginate @reservations, per_page: per_page
diff --git a/app/controllers/open_api/v1/user_trainings_controller.rb b/app/controllers/open_api/v1/user_trainings_controller.rb
index f367c1d6d..902eea7d0 100644
--- a/app/controllers/open_api/v1/user_trainings_controller.rb
+++ b/app/controllers/open_api/v1/user_trainings_controller.rb
@@ -12,11 +12,10 @@ class OpenAPI::V1::UserTrainingsController < OpenAPI::V1::BaseController
                                               .references(:statistic_profiles)
                                               .order(created_at: :desc)
 
+    @user_trainings = @user_trainings.where(statistic_profiles: { user_id: may_array(params[:user_id]) }) if params[:user_id].present?
+    @user_trainings = @user_trainings.where(training_id: may_array(params[:training_id])) if params[:training_id].present?
 
-    @user_trainings = @user_trainings.where(statistic_profiles: { user_id: params[:user_id] }) if params[:user_id].present?
-    @user_trainings = @user_trainings.where(training_id: params[:training_id]) if params[:training_id].present?
-
-    return unless params[:page].present?
+    return if params[:page].blank?
 
     @user_trainings = @user_trainings.page(params[:page]).per(per_page)
     paginate @user_trainings, per_page: per_page
diff --git a/app/controllers/open_api/v1/users_controller.rb b/app/controllers/open_api/v1/users_controller.rb
index 00ac3b6ca..fd9e33590 100644
--- a/app/controllers/open_api/v1/users_controller.rb
+++ b/app/controllers/open_api/v1/users_controller.rb
@@ -13,9 +13,9 @@ class OpenAPI::V1::UsersController < OpenAPI::V1::BaseController
       email_param = params[:email].is_a?(String) ? params[:email].downcase : params[:email].map(&:downcase)
       @users = @users.where(email: email_param)
     end
-    @users = @users.where(id: params[:user_id]) if params[:user_id].present?
+    @users = @users.where(id: may_array(params[:user_id])) if params[:user_id].present?
 
-    return unless params[:page].present?
+    return if params[:page].blank?
 
     @users = @users.page(params[:page]).per(per_page)
     paginate @users, per_page: per_page
diff --git a/app/doc/open_api/v1/accounting_doc.rb b/app/doc/open_api/v1/accounting_doc.rb
index a04ee2cb1..0eb5d9dab 100644
--- a/app/doc/open_api/v1/accounting_doc.rb
+++ b/app/doc/open_api/v1/accounting_doc.rb
@@ -13,61 +13,76 @@ class OpenAPI::V1::AccountingDoc < OpenAPI::V1::BaseDoc
 
   doc_for :index do
     api :GET, "/#{API_VERSION}/accounting", 'Accounting lines'
-    description 'All accounting lines, with optional pagination and dates filtering. Ordered by *date* descendant.'
+    description 'All accounting lines, paginated (necessarily becauce there is a lot of data) with optional dates filtering. ' \
+                'Ordered by *date* descendant.'
     param_group :pagination
     param :after, DateTime, optional: true, desc: 'Filter accounting lines to lines after the given date.'
     param :before, DateTime, optional: true, desc: 'Filter accounting lines to lines before the given date.'
+    param :invoice_id, [Integer, Array], optional: true, desc: 'Scope the request to one or various invoices.'
+
     example <<-LINES
       # /open_api/v1/accounting?after=2022-01-01T00:00:00+02:00&page=1&per_page=3
       {
         "lines": [
           {
+            "id": 1,
+            "line_type": "client",
             "journal_code": "VT01",
             "date": "2022-01-02T18:14:21+01:00",
             "account_code": "5802",
-            "account_label": "Wallet customers",
-            "analytical_code": "P3D71",
-            "invoice": {
-              "reference": "22010009/VL",
-              "id": 274,
-              "label": "Dupont Marcel, 22010009/VL, subscr.",
-            },
-            "user_id": 6512,
-            "amount": 200,
-            "currency": "EUR",
-            "invoice_url": "/open_api/v1/invoices/247/download"
-          },
-          {
-            "journal_code": "VT01",
-            "date": "2022-01-02T18:14:21+01:00",
-            "account_code": "5801",
             "account_label": "Card customers",
-            "analytical_code": "P3D71",
+            "analytical_code": "",
             "invoice": {
               "reference": "22010009/VL",
               "id": 274,
-              "label": "Dupont Marcel, 22010009/VL, subscr.",
+              "label": "Subscription of Dupont Marcel for 1 month starting from 2022, january 2nd",
+              "url": "/open_api/v1/invoices/247/download"
             },
-            "user_id": 6512,
-            "amount": 100,
+            "user_invoicing_profile_id": 6512,
+            "debit": 1400,
+            "credit": 0
             "currency": "EUR",
-            "invoice_url": "/open_api/v1/invoices/247/download"
+            "summary": "Dupont Marcel, 22010009/VL, subscr."
           },
           {
+            "id": 2,
+            "line_type": "item",
             "journal_code": "VT01",
             "date": "2022-01-02T18:14:21+01:00",
-            "account_code": "5802",
-            "account_label": "Wallet customers",
+            "account_code": "7071",
+            "account_label": "Subscriptions",
             "analytical_code": "P3D71",
             "invoice": {
               "reference": "22010009/VL",
               "id": 274,
-              "label": "Dupont Marcel, 22010009/VL, subscr.",
+              "label": "Subscription of Dupont Marcel for 1 month starting from 2022, january 2nd",
+              "url": "/open_api/v1/invoices/247/download"
             },
-            "user_id": 6512,
-            "amount": 200,
+            "user_invoicing_profile_id": 6512,
+            "debit": 0,
+            "credit": 1167
             "currency": "EUR",
-            "invoice_url": "/open_api/v1/invoices/247/download"
+            "summary": "Dupont Marcel, 22010009/VL, subscr."
+          },
+          {
+            "id": 3,
+            "line_type": "vat",
+            "journal_code": "VT01",
+            "date": "2022-01-02T18:14:21+01:00",
+            "account_code": "4457",
+            "account_label": "Collected VAT",
+            "analytical_code": "P3D71",
+            "invoice": {
+              "reference": "22010009/VL",
+              "id": 274,
+              "label": "Subscription of Dupont Marcel for 1 month starting from 2022, january 2nd",
+              "url": "/open_api/v1/invoices/247/download"
+            },
+            "user_invoicing_profile_id": 6512,
+            "debit": 0,
+            "credit": 233
+            "currency": "EUR",
+            "summary": "Dupont Marcel, 22010009/VL, subscr."
           }
         ]
       }
diff --git a/app/frontend/src/javascript/components/form/form-multi-file-upload.tsx b/app/frontend/src/javascript/components/form/form-multi-file-upload.tsx
index d3b012204..474a21732 100644
--- a/app/frontend/src/javascript/components/form/form-multi-file-upload.tsx
+++ b/app/frontend/src/javascript/components/form/form-multi-file-upload.tsx
@@ -39,7 +39,7 @@ export const FormMultiFileUpload = <TFieldValues extends FieldValues, TContext e
   return (
     <div className={`form-multi-file-upload ${className || ''}`}>
       <div className="list">
-        {output.map((field: FileType, index) => (
+        {output?.map((field: FileType, index) => (
           <FormFileUpload key={index}
             defaultFile={field}
             id={`${id}.${index}`}
diff --git a/app/helpers/application_helper.rb b/app/helpers/application_helper.rb
index 1a0846ae0..954945ebf 100644
--- a/app/helpers/application_helper.rb
+++ b/app/helpers/application_helper.rb
@@ -83,15 +83,22 @@ module ApplicationHelper
     (BigDecimal(amount.to_s) * 100.0).to_f
   end
 
+  # Return the given parameter as it, or as an array if it can be parsed as an array
+  def may_array(param)
+    return param unless param&.chars&.first == '[' && param&.chars&.last == ']'
+
+    param.gsub(/[\[\]]/i, '').split(',')
+  end
+
   private
 
   ## inspired by gems/actionview-4.2.5/lib/action_view/helpers/translation_helper.rb
   # rubocop:disable Rails/HelperInstanceVariable
   def scope_key_by_partial(key)
     if key.to_s.first == '.'
-      raise "Cannot use t(#{key.inspect}) shortcut because path is not available" unless @virtual_path
+      raise "Cannot use t(#{key.inspect}) shortcut because path is not available" unless @virtual_path # rubocop:disable Rails/HelperInstanceVariable
 
-      @virtual_path.gsub(%r{/_?}, '.') + key.to_s
+      @virtual_path.gsub(%r{/_?}, '.') + key.to_s # rubocop:disable Rails/HelperInstanceVariable
     else
       key
     end
diff --git a/app/pdfs/pdf/invoice.rb b/app/pdfs/pdf/invoice.rb
index bef9bf4cb..d89508368 100644
--- a/app/pdfs/pdf/invoice.rb
+++ b/app/pdfs/pdf/invoice.rb
@@ -53,74 +53,19 @@ class PDF::Invoice < Prawn::Document
       end
 
       # user/organization's information
-      if invoice.invoicing_profile.organization
-        name = invoice.invoicing_profile.organization.name
-        full_name = "#{name} (#{invoice.invoicing_profile.full_name})"
-        others = invoice.invoicing_profile.user_profile_custom_fields&.joins(:profile_custom_field)
-          &.where('profile_custom_fields.actived' => true)
-          &.order('profile_custom_fields.id ASC')
-          &.select { |f| f.value.present? }
-          &.map do |f|
-          "#{f.profile_custom_field.label}: #{f.value}"
-        end
-      else
-        name = invoice.invoicing_profile.full_name
-        full_name = name
-      end
-
-      address = if invoice&.invoicing_profile&.organization&.address
-                  invoice.invoicing_profile.organization.address.address
-                elsif invoice&.invoicing_profile&.address
-                  invoice.invoicing_profile.address.address
-                else
-                  ''
-                end
+      name = Invoices::RecipientService.name(invoice)
+      others = Invoices::RecipientService.organization_data(invoice)
+      address = Invoices::RecipientService.address(invoice)
 
       text_box "<b>#{name}</b>\n#{invoice.invoicing_profile.email}\n#{address}\n#{others&.join("\n")}",
                at: [bounds.width - 180, bounds.top - 49],
                width: 180,
                align: :right,
                inline_format: true
-      name = full_name
 
       # object
       move_down 28
-      if invoice.is_a?(Avoir)
-        object = if invoice.main_item.object_type == WalletTransaction.name
-                   I18n.t('invoices.wallet_credit')
-                 else
-                   I18n.t('invoices.cancellation_of_invoice_REF', REF: invoice.invoice.reference)
-                 end
-      else
-        case invoice.main_item.object_type
-        when 'Reservation'
-          object = I18n.t('invoices.reservation_of_USER_on_DATE_at_TIME',
-                          USER: name,
-                          DATE: I18n.l(invoice.main_item.object.slots[0].start_at.to_date),
-                          TIME: I18n.l(invoice.main_item.object.slots[0].start_at, format: :hour_minute))
-          invoice.invoice_items.each do |item|
-            next unless item.object_type == Subscription.name
-
-            subscription = item.object
-            cancellation = invoice.is_a?(Avoir) ? "#{I18n.t('invoices.cancellation')} - " : ''
-            object = "\n- #{object}\n- #{cancellation + subscription_verbose(subscription, name)}"
-            break
-          end
-        when 'Subscription'
-          object = subscription_verbose(invoice.main_item.object, name)
-        when 'OfferDay'
-          object = offer_day_verbose(invoice.main_item.object, name)
-        when 'Error'
-          object = I18n.t('invoices.error_invoice')
-        when 'StatisticProfilePrepaidPack'
-          object = I18n.t('invoices.prepaid_pack')
-        when 'OrderItem'
-          object = I18n.t('invoices.order')
-        else
-          Rails.logger.error "specified main_item.object_type type (#{invoice.main_item.object_type}) is unknown"
-        end
-      end
-      text "#{I18n.t('invoices.object')} #{object}"
+      text "#{I18n.t('invoices.object')} #{Invoices::LabelService.build(invoice)}"
 
       # details table of the invoice's elements
       move_down 20
@@ -370,22 +315,6 @@ class PDF::Invoice < Prawn::Document
     end
   end
 
-  def subscription_verbose(subscription, username)
-    subscription_start_at = subscription.expired_at - subscription.plan.duration
-    duration_verbose = I18n.t("duration.#{subscription.plan.interval}", count: subscription.plan.interval_count)
-    I18n.t('invoices.subscription_of_NAME_for_DURATION_starting_from_DATE',
-           NAME: username,
-           DURATION: duration_verbose,
-           DATE: I18n.l(subscription_start_at.to_date))
-  end
-
-  def offer_day_verbose(offer_day, username)
-    I18n.t('invoices.subscription_of_NAME_extended_starting_from_STARTDATE_until_ENDDATE',
-           NAME: username,
-           STARTDATE: I18n.l(offer_day.start_at.to_date),
-           ENDDATE: I18n.l(offer_day.end_at.to_date))
-  end
-
   ##
   # Remove every unsupported html tag from the given html text (like <p>, <span>, ...).
   # The supported tags are <b>, <u>, <i> and <br>.
diff --git a/app/services/invoices/label_service.rb b/app/services/invoices/label_service.rb
new file mode 100644
index 000000000..fbd1dd604
--- /dev/null
+++ b/app/services/invoices/label_service.rb
@@ -0,0 +1,74 @@
+# frozen_string_literal: true
+
+# module definition
+module Invoices; end
+
+# Build a label for the given invoice
+class Invoices::LabelService
+  class << self
+    def build(invoice)
+      username = Invoices::RecipientService.name(invoice)
+      if invoice.is_a?(Avoir)
+        avoir_label(invoice)
+      else
+        case invoice.main_item.object_type
+        when 'Reservation'
+          reservation_invoice_label(invoice, username)
+        when 'Subscription'
+          subscription_label(invoice.main_item.object, username)
+        when 'OfferDay'
+          offer_day_label(invoice.main_item.object, username)
+        when 'Error'
+          I18n.t('invoices.error_invoice')
+        when 'StatisticProfilePrepaidPack'
+          I18n.t('invoices.prepaid_pack')
+        when 'OrderItem'
+          I18n.t('invoices.order')
+        else
+          Rails.logger.error "specified main_item.object_type type (#{invoice.main_item.object_type}) is unknown"
+          nil
+        end
+      end
+    end
+
+    private
+
+    def avoir_label(invoice)
+      return I18n.t('invoices.wallet_credit') if invoice.main_item.object_type == WalletTransaction.name
+
+      I18n.t('invoices.cancellation_of_invoice_REF', REF: invoice.invoice.reference)
+    end
+
+    def reservation_invoice_label(invoice, username)
+      label = I18n.t('invoices.reservation_of_USER_on_DATE_at_TIME',
+                     USER: username,
+                     DATE: I18n.l(invoice.main_item.object.slots[0].start_at.to_date),
+                     TIME: I18n.l(invoice.main_item.object.slots[0].start_at, format: :hour_minute))
+      invoice.invoice_items.each do |item|
+        next unless item.object_type == Subscription.name
+
+        subscription = item.object
+        cancellation = invoice.is_a?(Avoir) ? "#{I18n.t('invoices.cancellation')} - " : ''
+        label = "\n- #{label}\n- #{cancellation + subscription_label(subscription, username)}"
+        break
+      end
+      label
+    end
+
+    def subscription_label(subscription, username)
+      subscription_start_at = subscription.expired_at - subscription.plan.duration
+      duration_verbose = I18n.t("duration.#{subscription.plan.interval}", count: subscription.plan.interval_count)
+      I18n.t('invoices.subscription_of_NAME_for_DURATION_starting_from_DATE',
+             NAME: username,
+             DURATION: duration_verbose,
+             DATE: I18n.l(subscription_start_at.to_date))
+    end
+
+    def offer_day_label(offer_day, username)
+      I18n.t('invoices.subscription_of_NAME_extended_starting_from_STARTDATE_until_ENDDATE',
+             NAME: username,
+             STARTDATE: I18n.l(offer_day.start_at.to_date),
+             ENDDATE: I18n.l(offer_day.end_at.to_date))
+    end
+  end
+end
diff --git a/app/services/invoices/recipient_service.rb b/app/services/invoices/recipient_service.rb
new file mode 100644
index 000000000..4a8abe281
--- /dev/null
+++ b/app/services/invoices/recipient_service.rb
@@ -0,0 +1,41 @@
+# frozen_string_literal: true
+
+# module definition
+module Invoices; end
+
+# The recipient may be be an individual or an organization
+class Invoices::RecipientService
+  class << self
+    # Get the full name of the recipient for the given invoice.
+    def name(invoice)
+      if invoice.invoicing_profile.organization
+        name = invoice.invoicing_profile.organization.name
+        "#{name} (#{invoice.invoicing_profile.full_name})"
+      else
+        invoice.invoicing_profile.full_name
+      end
+    end
+
+    # Get the street address of the recipient for the given invoice.
+    def address(invoice)
+      if invoice.invoicing_profile&.organization&.address
+        invoice.invoicing_profile.organization.address.address
+      elsif invoice.invoicing_profile&.address
+        invoice.invoicing_profile.address.address
+      else
+        ''
+      end
+    end
+
+    # Get the optional data in profile_custom_fields, if the recipient is an organization
+    def organization_data(invoice)
+      return unless invoice.invoicing_profile.organization
+
+      invoice.invoicing_profile.user_profile_custom_fields&.joins(:profile_custom_field)
+              &.where('profile_custom_fields.actived' => true)
+              &.order('profile_custom_fields.id ASC')
+              &.select { |f| f.value.present? }
+              &.map { |f| "#{f.profile_custom_field.label}: #{f.value}" }
+    end
+  end
+end
diff --git a/app/services/invoices_service.rb b/app/services/invoices_service.rb
index 78dd1bcae..97c23eae2 100644
--- a/app/services/invoices_service.rb
+++ b/app/services/invoices_service.rb
@@ -62,7 +62,7 @@ class InvoicesService
   ##
   # Create an Invoice with an associated array of InvoiceItem matching the given parameters
   # @param payment_details {Hash} as generated by ShoppingCart.total
-  # @param operator_profile_id {Number} ID of the user that operates the invoice generation (may be an admin, a manager or the customer himself)
+  # @param operator_profile_id {Number} ID of the user that operates the invoice generation (an admin, a manager or the customer himself)
   # @param objects {Array<Reservation|Subscription|StatisticProfilePrepaidPack>} the booked reservation and/or subscription or pack
   # @param user {User} the customer
   # @param payment_id {String} ID of the payment, a returned by the gateway, if the current invoice is paid by card
@@ -100,17 +100,17 @@ class InvoicesService
   def self.generate_invoice_items(invoice, payment_details, objects)
     objects.each_with_index do |object, index|
       if object.is_a?(Reservation) && object.reservable.is_a?(Event)
-        InvoicesService.generate_event_item(invoice, object, payment_details, index.zero?)
+        InvoicesService.generate_event_item(invoice, object, payment_details, main: index.zero?)
       elsif object.is_a?(Subscription)
-        InvoicesService.generate_subscription_item(invoice, object, payment_details, index.zero?)
+        InvoicesService.generate_subscription_item(invoice, object, payment_details, main: index.zero?)
       elsif object.is_a?(Reservation)
-        InvoicesService.generate_reservation_item(invoice, object, payment_details, index.zero?)
+        InvoicesService.generate_reservation_item(invoice, object, payment_details, main: index.zero?)
       elsif object.is_a?(StatisticProfilePrepaidPack)
-        InvoicesService.generate_prepaid_pack_item(invoice, object, payment_details, index.zero?)
+        InvoicesService.generate_prepaid_pack_item(invoice, object, payment_details, main: index.zero?)
       elsif object.is_a?(OrderItem)
-        InvoicesService.generate_order_item(invoice, object, payment_details, index.zero?)
+        InvoicesService.generate_order_item(invoice, object, payment_details, main: index.zero?)
       else
-        InvoicesService.generate_generic_item(invoice, object, payment_details, index.zero?)
+        InvoicesService.generate_generic_item(invoice, object, payment_details, main: index.zero?)
       end
     end
   end
@@ -119,21 +119,21 @@ class InvoicesService
   # Generate an InvoiceItem for each slot in the given reservation and save them in invoice.invoice_items.
   # This method must be called if reservation.reservable is an Event
   ##
-  def self.generate_event_item(invoice, reservation, payment_details, main = false)
+  def self.generate_event_item(invoice, reservation, payment_details, main: false)
     raise TypeError unless reservation.reservable.is_a? Event
 
     reservation.slots_reservations.map(&:slot).each do |slot|
       description = "#{reservation.reservable.name}\n"
       description += if slot.start_at.to_date == slot.end_at.to_date
-                       "#{I18n.l slot.start_at.to_date, format: :long} #{I18n.l slot.start_at, format: :hour_minute}" \
-                         " - #{I18n.l slot.end_at, format: :hour_minute}"
+                       "#{I18n.l slot.start_at.to_date, format: :long} #{I18n.l slot.start_at, format: :hour_minute} " \
+                         "- #{I18n.l slot.end_at, format: :hour_minute}"
                      else
-                       I18n.t('events.from_STARTDATE_to_ENDDATE',
-                              STARTDATE: I18n.l(slot.start_at.to_date, format: :long),
-                              ENDDATE: I18n.l(slot.end_at.to_date, format: :long)) + ' ' +
-                         I18n.t('events.from_STARTTIME_to_ENDTIME',
-                                STARTTIME: I18n.l(slot.start_at, format: :hour_minute),
-                                ENDTIME: I18n.l(slot.end_at, format: :hour_minute))
+                       "#{I18n.t('events.from_STARTDATE_to_ENDDATE',
+                                 STARTDATE: I18n.l(slot.start_at.to_date, format: :long),
+                                 ENDDATE: I18n.l(slot.end_at.to_date, format: :long))} " \
+                         "#{I18n.t('events.from_STARTTIME_to_ENDTIME',
+                                   STARTTIME: I18n.l(slot.start_at, format: :hour_minute),
+                                   ENDTIME: I18n.l(slot.end_at, format: :hour_minute))}"
                      end
 
       price_slot = payment_details[:elements][:slots].detect { |p_slot| p_slot[:start_at].to_time.in_time_zone == slot[:start_at] }
@@ -150,7 +150,7 @@ class InvoicesService
   # Generate an InvoiceItem for each slot in the given reservation and save them in invoice.invoice_items.
   # This method must be called if reservation.reservable is a Space, a Machine or a Training
   ##
-  def self.generate_reservation_item(invoice, reservation, payment_details, main = false)
+  def self.generate_reservation_item(invoice, reservation, payment_details, main: false)
     raise TypeError unless [Space, Machine, Training].include? reservation.reservable.class
 
     reservation.slots_reservations.map(&:slot).each do |slot|
@@ -171,7 +171,7 @@ class InvoicesService
   # Generate an InvoiceItem for the given subscription and save it in invoice.invoice_items.
   # This method must be called only with a valid subscription
   ##
-  def self.generate_subscription_item(invoice, subscription, payment_details, main = false)
+  def self.generate_subscription_item(invoice, subscription, payment_details, main: false)
     raise TypeError unless subscription
 
     invoice.invoice_items.push InvoiceItem.new(
@@ -186,7 +186,7 @@ class InvoicesService
   # Generate an InvoiceItem for the given StatisticProfilePrepaidPack and save it in invoice.invoice_items.
   # This method must be called only with a valid pack-statistic_profile relation
   ##
-  def self.generate_prepaid_pack_item(invoice, pack, payment_details, main = false)
+  def self.generate_prepaid_pack_item(invoice, pack, payment_details, main: false)
     raise TypeError unless pack
 
     invoice.invoice_items.push InvoiceItem.new(
@@ -201,7 +201,7 @@ class InvoicesService
   # Generate an InvoiceItem for given OrderItem and sva it in invoice.invoice_items
   # This method must be called whith an order
   ##
-  def self.generate_order_item(invoice, item, _payment_details, main = false)
+  def self.generate_order_item(invoice, item, _payment_details, main: false)
     raise TypeError unless item
 
     invoice.invoice_items.push InvoiceItem.new(
@@ -212,7 +212,7 @@ class InvoicesService
     )
   end
 
-  def self.generate_generic_item(invoice, item, payment_details, main = false)
+  def self.generate_generic_item(invoice, item, payment_details, main: false)
     invoice.invoice_items.push InvoiceItem.new(
       amount: payment_details[:elements][item.class.name.to_sym],
       description: item.class.name,
diff --git a/app/services/price_service.rb b/app/services/price_service.rb
index 9fbd37ace..bc74baca6 100644
--- a/app/services/price_service.rb
+++ b/app/services/price_service.rb
@@ -2,12 +2,14 @@
 
 # Provides methods for Prices
 class PriceService
+  extend ApplicationHelper
+
   def self.list(filters)
     prices = Price.where(nil)
 
     prices = prices.where(priceable_type: filters[:priceable_type]) if filters[:priceable_type].present?
-    prices = prices.where(priceable_id: filters[:priceable_id]) if filters[:priceable_id].present?
-    prices = prices.where(group_id: filters[:group_id]) if filters[:group_id].present?
+    prices = prices.where(priceable_id: may_array(filters[:priceable_id])) if filters[:priceable_id].present?
+    prices = prices.where(group_id: may_array(filters[:group_id])) if filters[:group_id].present?
     if filters[:plan_id].present?
       plan_id = /no|nil|null|undefined/i.match?(filters[:plan_id]) ? nil : filters[:plan_id]
       prices = prices.where(plan_id: plan_id)
diff --git a/app/views/open_api/v1/accounting/index.json.jbuilder b/app/views/open_api/v1/accounting/index.json.jbuilder
new file mode 100644
index 000000000..3948df41a
--- /dev/null
+++ b/app/views/open_api/v1/accounting/index.json.jbuilder
@@ -0,0 +1,12 @@
+# frozen_string_literal: true
+
+
+json.lines @lines do |line|
+  json.extract! line, :id, :line_type, :journal_code, :date, :account_code, :account_label, :analytical_code, :debit, :credit, :currency, :summary
+  json.invoice do
+    json.extract! line.invoice, :reference, :id
+    json.label Invoices::LabelService.build(line.invoice)
+    json.url download_open_api_v1_invoice_path(line.invoice)
+  end
+  json.user_invoicing_profile_id line.invoicing_profile_id
+end
diff --git a/config/routes.rb b/config/routes.rb
index 4759349aa..672fc886a 100644
--- a/config/routes.rb
+++ b/config/routes.rb
@@ -279,6 +279,7 @@ Rails.application.routes.draw do
         end
         resources :events
         resources :availabilities
+        resources :accounting
       end
     end
   end
diff --git a/test/integration/open_api/accounting_test.rb b/test/integration/open_api/accounting_test.rb
index 0b53f4bd3..181a63a0b 100644
--- a/test/integration/open_api/accounting_test.rb
+++ b/test/integration/open_api/accounting_test.rb
@@ -12,5 +12,58 @@ class OpenApi::AccountingTest < ActionDispatch::IntegrationTest
   test 'list all accounting lines' do
     get '/open_api/v1/accounting', headers: open_api_headers(@token)
     assert_response :success
+    assert_equal Mime[:json], response.content_type
+
+    lines = json_response(response.body)
+    assert_not_empty lines[:lines]
+    assert_not_nil lines[:lines][0][:id]
+    assert_not_empty lines[:lines][0][:line_type]
+    assert_not_empty lines[:lines][0][:journal_code]
+    assert_not_empty lines[:lines][0][:date]
+    assert_not_empty lines[:lines][0][:account_code]
+    assert_not_empty lines[:lines][0][:account_label]
+    assert_nil lines[:lines][0][:analytical_code]
+    assert_not_nil lines[:lines][0][:invoice]
+    assert_not_empty lines[:lines][0][:invoice][:reference]
+    assert_not_nil lines[:lines][0][:invoice][:id]
+    assert_not_empty lines[:lines][0][:invoice][:label]
+    assert_not_empty lines[:lines][0][:invoice][:url]
+    assert_not_nil lines[:lines][0][:user_invoicing_profile_id]
+    assert_not_nil lines[:lines][0][:debit]
+    assert_not_nil lines[:lines][0][:credit]
+    assert_not_empty lines[:lines][0][:currency]
+    assert_not_empty lines[:lines][0][:summary]
+  end
+
+  test 'list all accounting lines with pagination' do
+    get '/open_api/v1/accounting?page=1&per_page=5', headers: open_api_headers(@token)
+    assert_response :success
+    assert_equal Mime[:json], response.content_type
+
+    lines = json_response(response.body)
+    assert_equal 5, lines[:lines].count
+  end
+
+  test 'list all accounting lines with dates filtering' do
+    get '/open_api/v1/accounting?after=2022-09-01T00:00:00+02:00&before=2022-09-30T23:59:59+02:00', headers: open_api_headers(@token)
+    assert_response :success
+    assert_equal Mime[:json], response.content_type
+
+    lines = json_response(response.body)
+    assert lines[:lines].count.positive?
+    assert(lines[:lines].all? do |line|
+      date = DateTime.parse(line[:date])
+      date >= '2022-09-01'.to_date && date <= '2022-09-30'.to_date
+    end)
+  end
+
+  test 'list all accounting lines with invoices filtering' do
+    get '/open_api/v1/accounting?invoice_id=[1,2,3]', headers: open_api_headers(@token)
+    assert_response :success
+    assert_equal Mime[:json], response.content_type
+
+    lines = json_response(response.body)
+    assert lines[:lines].count.positive?
+    assert(lines[:lines].all? { |line| [1, 2, 3].include?(line[:invoice][:id]) })
   end
 end
diff --git a/test/integration/open_api/prices_test.rb b/test/integration/open_api/prices_test.rb
index 19086af3b..efe43a3d5 100644
--- a/test/integration/open_api/prices_test.rb
+++ b/test/integration/open_api/prices_test.rb
@@ -29,4 +29,13 @@ class OpenApi::PricesTest < ActionDispatch::IntegrationTest
 
     assert_equal [1], json_response(response.body)[:prices].pluck(:priceable_id).uniq
   end
+
+  test 'list all prices for some groups' do
+    get '/open_api/v1/prices?group_id=[1,2]', headers: open_api_headers(@token)
+    assert_response :success
+    assert_equal Mime[:json], response.content_type
+
+    prices = json_response(response.body)
+    assert_equal [1, 2], prices[:prices].pluck(:group_id).uniq.sort
+  end
 end
diff --git a/test/integration/open_api/reservations_test.rb b/test/integration/open_api/reservations_test.rb
index 975351afc..478934836 100644
--- a/test/integration/open_api/reservations_test.rb
+++ b/test/integration/open_api/reservations_test.rb
@@ -12,6 +12,7 @@ class OpenApi::ReservationsTest < ActionDispatch::IntegrationTest
   test 'list all reservations' do
     get '/open_api/v1/reservations', headers: open_api_headers(@token)
     assert_response :success
+    assert_equal Mime[:json], response.content_type
 
     assert_equal Reservation.count, json_response(response.body)[:reservations].length
   end
@@ -19,27 +20,50 @@ class OpenApi::ReservationsTest < ActionDispatch::IntegrationTest
   test 'list all reservations with pagination' do
     get '/open_api/v1/reservations?page=1&per_page=5', headers: open_api_headers(@token)
     assert_response :success
+    assert_equal Mime[:json], response.content_type
 
-    assert json_response(response.body)[:reservations].length <= 5
+    reservations = json_response(response.body)
+    assert reservations[:reservations].count <= 5
   end
 
   test 'list all reservations for a user' do
     get '/open_api/v1/reservations?user_id=3', headers: open_api_headers(@token)
     assert_response :success
+    assert_equal Mime[:json], response.content_type
+
+    reservations = json_response(response.body)
+    assert_not_empty reservations[:reservations]
+    assert_equal [3], reservations[:reservations].pluck(:user_id).uniq
   end
 
   test 'list all reservations for a user with pagination' do
     get '/open_api/v1/reservations?user_id=3&page=1&per_page=5', headers: open_api_headers(@token)
     assert_response :success
+    assert_equal Mime[:json], response.content_type
+
+    reservations = json_response(response.body)
+    assert reservations[:reservations].count <= 5
+    assert_equal [3], reservations[:reservations].pluck(:user_id).uniq
   end
 
   test 'list all machine reservations for a user' do
     get '/open_api/v1/reservations?reservable_type=Machine&user_id=3', headers: open_api_headers(@token)
     assert_response :success
+    assert_equal Mime[:json], response.content_type
+
+    reservations = json_response(response.body)
+    assert_not_empty reservations[:reservations]
+    assert_equal [3], reservations[:reservations].pluck(:user_id).uniq
+    assert_equal ['Machine'], reservations[:reservations].pluck(:reservable_type).uniq
   end
 
   test 'list all machine 4 reservations' do
     get '/open_api/v1/reservations?reservable_type=Machine&reservable_id=4', headers: open_api_headers(@token)
     assert_response :success
+    assert_equal Mime[:json], response.content_type
+
+    reservations = json_response(response.body)
+    assert_not_empty reservations[:reservations]
+    assert_equal [4], reservations[:reservations].pluck(:reservable_id).uniq
   end
 end
diff --git a/test/integration/open_api/users_test.rb b/test/integration/open_api/users_test.rb
index 3c3c238cf..5dfdaf268 100644
--- a/test/integration/open_api/users_test.rb
+++ b/test/integration/open_api/users_test.rb
@@ -22,6 +22,21 @@ class OpenApi::UsersTest < ActionDispatch::IntegrationTest
   test 'list all users filtering by IDs' do
     get '/open_api/v1/users?user_id=[3,4,5]', headers: open_api_headers(@token)
     assert_response :success
+    assert_equal Mime[:json], response.content_type
+
+    users = json_response(response.body)
+    assert users[:users].count.positive?
+    assert(users[:users].all? { |user| [3, 4, 5].include?(user[:id]) })
+  end
+
+  test 'list a user filtering by ID' do
+    get '/open_api/v1/users?user_id=2', headers: open_api_headers(@token)
+    assert_response :success
+    assert_equal Mime[:json], response.content_type
+
+    users = json_response(response.body)
+    assert_equal 1, users[:users].count
+    assert_equal 2, users[:users].first[:id]
   end
 
   test 'list all users filtering by email' do