diff --git a/frontend/pshared/lib/api/responses/ledger/accounts.dart b/frontend/pshared/lib/api/responses/ledger/accounts.dart
new file mode 100644
index 00000000..ef74455e
--- /dev/null
+++ b/frontend/pshared/lib/api/responses/ledger/accounts.dart
@@ -0,0 +1,16 @@
+import 'package:json_annotation/json_annotation.dart';
+
+import 'package:pshared/data/dto/ledger/account.dart';
+
+part 'accounts.g.dart';
+
+
+@JsonSerializable(explicitToJson: true)
+class LedgerAccountsResponse {
+  final List<LedgerAccountDTO> accounts;
+
+  const LedgerAccountsResponse({required this.accounts});
+
+  factory LedgerAccountsResponse.fromJson(Map<String, dynamic> json) => _$LedgerAccountsResponseFromJson(json);
+  Map<String, dynamic> toJson() => _$LedgerAccountsResponseToJson(this);
+}
diff --git a/frontend/pshared/lib/api/responses/ledger/balance.dart b/frontend/pshared/lib/api/responses/ledger/balance.dart
new file mode 100644
index 00000000..0feb3d97
--- /dev/null
+++ b/frontend/pshared/lib/api/responses/ledger/balance.dart
@@ -0,0 +1,16 @@
+import 'package:json_annotation/json_annotation.dart';
+
+import 'package:pshared/data/dto/ledger/balance.dart';
+
+part 'balance.g.dart';
+
+
+@JsonSerializable(explicitToJson: true)
+class LedgerBalanceResponse {
+  final LedgerBalanceDTO balance;
+
+  const LedgerBalanceResponse({required this.balance});
+
+  factory LedgerBalanceResponse.fromJson(Map<String, dynamic> json) => _$LedgerBalanceResponseFromJson(json);
+  Map<String, dynamic> toJson() => _$LedgerBalanceResponseToJson(this);
+}
diff --git a/frontend/pshared/lib/controllers/wallets.dart b/frontend/pshared/lib/controllers/wallets.dart
index daca2180..09bee327 100644
--- a/frontend/pshared/lib/controllers/wallets.dart
+++ b/frontend/pshared/lib/controllers/wallets.dart
@@ -22,7 +22,7 @@ class WalletsController with ChangeNotifier {
   void update(WalletsProvider wallets) {
     _wallets = wallets;
 
-    final nextOrgRef = wallets.organizationId;
+    final nextOrgRef = wallets.organizationRef;
     final orgChanged = nextOrgRef != _orgRef;
 
     if (orgChanged) {
diff --git a/frontend/pshared/lib/data/mapper/ledger/account.dart b/frontend/pshared/lib/data/mapper/ledger/account.dart
index 464d1217..0a7c17e7 100644
--- a/frontend/pshared/lib/data/mapper/ledger/account.dart
+++ b/frontend/pshared/lib/data/mapper/ledger/account.dart
@@ -4,8 +4,8 @@ import 'package:pshared/data/mapper/ledger/balance.dart';
 import 'package:pshared/models/ledger/account.dart';
 
 
-extension LedgerAccountDtoMapper on LedgerAccountDTO {
-  LedgerAccount toModel() => LedgerAccount(
+extension LedgerAccountDTOMapper on LedgerAccountDTO {
+  LedgerAccount toDomain() => LedgerAccount(
     ledgerAccountRef: ledgerAccountRef,
     organizationRef: organizationRef,
     ownerRef: ownerRef,
diff --git a/frontend/pshared/lib/models/ledger/account.dart b/frontend/pshared/lib/models/ledger/account.dart
index f2dabb1a..d569104f 100644
--- a/frontend/pshared/lib/models/ledger/account.dart
+++ b/frontend/pshared/lib/models/ledger/account.dart
@@ -43,6 +43,7 @@ class LedgerAccount implements Describable {
 
   LedgerAccount copyWith({
     Describable? describable,
+    LedgerBalance? balance,
   }) => LedgerAccount(
     ledgerAccountRef: ledgerAccountRef,
     organizationRef: organizationRef,
@@ -57,6 +58,6 @@ class LedgerAccount implements Describable {
     createdAt: createdAt,
     updatedAt: updatedAt,
     describable: describable ?? this.describable,
-    balance: balance,
+    balance: balance ?? this.balance,
   );
 }
diff --git a/frontend/pshared/lib/provider/ledger.dart b/frontend/pshared/lib/provider/ledger.dart
new file mode 100644
index 00000000..d5359fdc
--- /dev/null
+++ b/frontend/pshared/lib/provider/ledger.dart
@@ -0,0 +1,231 @@
+import 'dart:async';
+import 'dart:math';
+
+import 'package:flutter/foundation.dart';
+
+import 'package:collection/collection.dart';
+import 'package:pshared/models/ledger/account.dart';
+
+import 'package:pshared/models/payment/wallet.dart';
+import 'package:pshared/provider/organizations.dart';
+import 'package:pshared/provider/resource.dart';
+import 'package:pshared/service/ledger.dart';
+import 'package:pshared/utils/exception.dart';
+
+
+class LedgerAccountsProvider with ChangeNotifier {
+  final LedgerService _service;
+  OrganizationsProvider? _organizations;
+
+  LedgerAccountsProvider(this._service);
+
+  Resource<List<LedgerAccount>> _resource = Resource(data: []);
+  Resource<List<LedgerAccount>> get resource => _resource;
+
+  List<LedgerAccount> get accounts => _resource.data ?? [];
+  bool get isLoading => _resource.isLoading;
+  Exception? get error => _resource.error;
+
+  bool _isRefreshingBalances = false;
+  bool get isRefreshingBalances => _isRefreshingBalances;
+
+  final Set<String> _refreshingAccounts = <String>{};
+  bool isWalletRefreshing(String ledgerAccountRef) => _refreshingAccounts.contains(ledgerAccountRef);
+
+  // Expose current org id so UI controller can reset per-org state if needed.
+  String? get organizationRef => 
+    (_organizations?.isOrganizationSet ?? false) ? _organizations!.current.id : null;
+
+  // Used to ignore stale async results (org changes / overlapping requests).
+  int _opSeq = 0;
+
+  // Per-wallet refresh sequence guard.
+  final Map<String, int> _accountSeq = <String, int>{};
+
+  // Keep modest concurrency to avoid hammering the backend.
+  static const int _balanceConcurrency = 6;
+
+  void update(OrganizationsProvider organizations) {
+    _organizations = organizations;
+    if (organizations.isOrganizationSet) {
+      unawaited(loadAccountsWithBalances());
+    }
+  }
+
+  Future<Wallet> updateLedgerAccount(LedgerAccount ledgerAccount) {
+    throw Exception('update ledger account is not implemented');
+  }
+
+  Future<void> loadAccountsWithBalances() async {
+    final org = _organizations;
+    if (org == null || !org.isOrganizationSet) return;
+
+    final orgRef = org.current.id;
+    final seq = ++_opSeq;
+
+    _isRefreshingBalances = false;
+    _refreshingAccounts.clear();
+
+    _applyResource(_resource.copyWith(isLoading: true, error: null), notify: true);
+
+    try {
+      final base = await _service.list(orgRef);
+
+      final result = await _withBalances(orgRef, base);
+      if (seq != _opSeq) return;
+
+      _applyResource(
+        Resource<List<LedgerAccount>>(data: result.wallets, isLoading: false, error: result.error),
+        notify: true,
+      );
+    } catch (e) {
+      if (seq != _opSeq) return;
+
+      _applyResource(
+        _resource.copyWith(isLoading: false, error: toException(e)),
+        notify: true,
+      );
+    }
+  }
+
+  Future<void> refreshBalances() async {
+    final org = _organizations;
+    if (org == null || !org.isOrganizationSet) return;
+    if (accounts.isEmpty) return;
+
+    final orgId = org.current.id;
+    final seq = ++_opSeq;
+
+    _isRefreshingBalances = true;
+    _applyResource(_resource.copyWith(error: null), notify: false);
+    notifyListeners();
+
+    try {
+      final result = await _withBalances(orgId, accounts);
+      if (seq != _opSeq) return;
+
+      _applyResource(
+        _resource.copyWith(data: result.wallets, error: result.error),
+        notify: false,
+      );
+    } catch (e) {
+      if (seq != _opSeq) return;
+
+      _applyResource(_resource.copyWith(error: toException(e)), notify: false);
+    } finally {
+      if (seq == _opSeq) {
+        _isRefreshingBalances = false;
+        notifyListeners();
+      }
+    }
+  }
+
+  Future<void> refreshBalance(String ledgerAccountRef) async {
+    final org = _organizations;
+    if (org == null || !org.isOrganizationSet) return;
+
+    if (_refreshingAccounts.contains(ledgerAccountRef)) return;
+
+    final existing = accounts.firstWhereOrNull((w) => w.ledgerAccountRef == ledgerAccountRef);
+    if (existing == null) return;
+
+    final orgRef = org.current.id;
+    final seq = (_accountSeq[ledgerAccountRef] ?? 0) + 1;
+    _accountSeq[ledgerAccountRef] = seq;
+
+    _refreshingAccounts.add(ledgerAccountRef);
+    notifyListeners();
+
+    try {
+      final balance = await _service.getBalance(
+        organizationRef: orgRef, 
+        ledgerAccountRef: ledgerAccountRef,
+      );
+      if ((_accountSeq[ledgerAccountRef] ?? 0) != seq) return;
+
+      final next = _replaceWallet(ledgerAccountRef, (w) => w.copyWith(balance: balance));
+      if (next == null) return;
+
+      _applyResource(_resource.copyWith(data: next), notify: false);
+    } catch (e) {
+      if ((_accountSeq[ledgerAccountRef] ?? 0) != seq) return;
+
+      _applyResource(_resource.copyWith(error: toException(e)), notify: false);
+    } finally {
+      if ((_accountSeq[ledgerAccountRef] ?? 0) == seq) {
+        _refreshingAccounts.remove(ledgerAccountRef);
+        notifyListeners();
+      }
+    }
+  }
+
+  // ---------- internals ----------
+
+  void _applyResource(Resource<List<LedgerAccount>> newResource, {required bool notify}) {
+    _resource = newResource;
+    if (notify) notifyListeners();
+  }
+
+  List<LedgerAccount>? _replaceWallet(String ledgerAccountRef, LedgerAccount Function(LedgerAccount) updater) {
+    final idx = accounts.indexWhere((w) => w.ledgerAccountRef == ledgerAccountRef);
+    if (idx < 0) return null;
+
+    final next = List<LedgerAccount>.from(accounts);
+    next[idx] = updater(next[idx]);
+    return next;
+  }
+
+  Future<_LedgerAccountLoadResult> _withBalances(String orgRef, List<LedgerAccount> base) async {
+    Exception? firstError;
+
+    final withBalances = await _mapConcurrent<LedgerAccount, LedgerAccount>(
+      base,
+      _balanceConcurrency,
+      (ledgerAccount) async {
+        try {
+          final balance = await _service.getBalance(
+            organizationRef: orgRef, 
+            ledgerAccountRef: ledgerAccount.ledgerAccountRef,
+          );
+          return ledgerAccount.copyWith(balance: balance);
+        } catch (e) {
+          firstError ??= toException(e);
+          return ledgerAccount;
+        }
+      },
+    );
+
+    return _LedgerAccountLoadResult(withBalances, firstError);
+  }
+
+  static Future<List<R>> _mapConcurrent<T, R>(
+    List<T> items,
+    int concurrency,
+    Future<R> Function(T) fn,
+  ) async {
+    if (items.isEmpty) return <R>[];
+
+    final results = List<R?>.filled(items.length, null);
+    var nextIndex = 0;
+
+    Future<void> worker() async {
+      while (true) {
+        final i = nextIndex++;
+        if (i >= items.length) return;
+        results[i] = await fn(items[i]);
+      }
+    }
+
+    final workers = List.generate(min(concurrency, items.length), (_) => worker());
+    await Future.wait(workers);
+
+    return results.cast<R>();
+  }
+}
+
+class _LedgerAccountLoadResult {
+  final List<LedgerAccount> wallets;
+  final Exception? error;
+
+  const _LedgerAccountLoadResult(this.wallets, this.error);
+}
diff --git a/frontend/pshared/lib/provider/payment/wallets.dart b/frontend/pshared/lib/provider/payment/wallets.dart
index 03c7b796..b3c75c9f 100644
--- a/frontend/pshared/lib/provider/payment/wallets.dart
+++ b/frontend/pshared/lib/provider/payment/wallets.dart
@@ -29,10 +29,10 @@ class WalletsProvider with ChangeNotifier {
   bool get isRefreshingBalances => _isRefreshingBalances;
 
   final Set<String> _refreshingWallets = <String>{};
-  bool isWalletRefreshing(String walletId) => _refreshingWallets.contains(walletId);
+  bool isWalletRefreshing(String walletRef) => _refreshingWallets.contains(walletRef);
 
   // Expose current org id so UI controller can reset per-org state if needed.
-  String? get organizationId => 
+  String? get organizationRef => 
     (_organizations?.isOrganizationSet ?? false) ? _organizations!.current.id : null;
 
   // Used to ignore stale async results (org changes / overlapping requests).
@@ -96,7 +96,7 @@ class WalletsProvider with ChangeNotifier {
     if (org == null || !org.isOrganizationSet) return;
     if (wallets.isEmpty) return;
 
-    final orgId = org.current.id;
+    final orgRef = org.current.id;
     final seq = ++_opSeq;
 
     _isRefreshingBalances = true;
@@ -104,7 +104,7 @@ class WalletsProvider with ChangeNotifier {
     notifyListeners();
 
     try {
-      final result = await _withBalances(orgId, wallets);
+      final result = await _withBalances(orgRef, wallets);
       if (seq != _opSeq) return;
 
       _applyResource(
@@ -123,37 +123,37 @@ class WalletsProvider with ChangeNotifier {
     }
   }
 
-  Future<void> refreshBalance(String walletId) async {
+  Future<void> refreshBalance(String walletRef) async {
     final org = _organizations;
     if (org == null || !org.isOrganizationSet) return;
 
-    if (_refreshingWallets.contains(walletId)) return;
+    if (_refreshingWallets.contains(walletRef)) return;
 
-    final existing = wallets.firstWhereOrNull((w) => w.id == walletId);
+    final existing = wallets.firstWhereOrNull((w) => w.id == walletRef);
     if (existing == null) return;
 
     final orgId = org.current.id;
-    final seq = (_walletSeq[walletId] ?? 0) + 1;
-    _walletSeq[walletId] = seq;
+    final seq = (_walletSeq[walletRef] ?? 0) + 1;
+    _walletSeq[walletRef] = seq;
 
-    _refreshingWallets.add(walletId);
+    _refreshingWallets.add(walletRef);
     notifyListeners();
 
     try {
-      final balance = await _service.getBalance(orgId, walletId);
-      if ((_walletSeq[walletId] ?? 0) != seq) return;
+      final balance = await _service.getBalance(orgId, walletRef);
+      if ((_walletSeq[walletRef] ?? 0) != seq) return;
 
-      final next = _replaceWallet(walletId, (w) => w.copyWith(balance: balance));
+      final next = _replaceWallet(walletRef, (w) => w.copyWith(balance: balance));
       if (next == null) return;
 
       _applyResource(_resource.copyWith(data: next), notify: false);
     } catch (e) {
-      if ((_walletSeq[walletId] ?? 0) != seq) return;
+      if ((_walletSeq[walletRef] ?? 0) != seq) return;
 
       _applyResource(_resource.copyWith(error: toException(e)), notify: false);
     } finally {
-      if ((_walletSeq[walletId] ?? 0) == seq) {
-        _refreshingWallets.remove(walletId);
+      if ((_walletSeq[walletRef] ?? 0) == seq) {
+        _refreshingWallets.remove(walletRef);
         notifyListeners();
       }
     }
@@ -166,8 +166,8 @@ class WalletsProvider with ChangeNotifier {
     if (notify) notifyListeners();
   }
 
-  List<Wallet>? _replaceWallet(String walletId, Wallet Function(Wallet) updater) {
-    final idx = wallets.indexWhere((w) => w.id == walletId);
+  List<Wallet>? _replaceWallet(String walletRef, Wallet Function(Wallet) updater) {
+    final idx = wallets.indexWhere((w) => w.id == walletRef);
     if (idx < 0) return null;
 
     final next = List<Wallet>.from(wallets);
@@ -175,7 +175,7 @@ class WalletsProvider with ChangeNotifier {
     return next;
   }
 
-  Future<_WalletLoadResult> _withBalances(String orgId, List<Wallet> base) async {
+  Future<_WalletLoadResult> _withBalances(String orgRef, List<Wallet> base) async {
     Exception? firstError;
 
     final withBalances = await _mapConcurrent<Wallet, Wallet>(
@@ -183,7 +183,7 @@ class WalletsProvider with ChangeNotifier {
       _balanceConcurrency,
       (wallet) async {
         try {
-          final balance = await _service.getBalance(orgId, wallet.id);
+          final balance = await _service.getBalance(orgRef, wallet.id);
           return wallet.copyWith(balance: balance);
         } catch (e) {
           firstError ??= toException(e);
diff --git a/frontend/pshared/lib/service/ledger.dart b/frontend/pshared/lib/service/ledger.dart
index 3de575d3..6b0e5ea5 100644
--- a/frontend/pshared/lib/service/ledger.dart
+++ b/frontend/pshared/lib/service/ledger.dart
@@ -1,8 +1,9 @@
-import 'package:pshared/api/responses/wallet_balance.dart';
-import 'package:pshared/api/responses/wallets.dart';
-import 'package:pshared/data/mapper/wallet/response.dart';
-import 'package:pshared/models/wallet/balance.dart';
-import 'package:pshared/models/wallet/wallet.dart';
+import 'package:pshared/api/responses/ledger/accounts.dart';
+import 'package:pshared/api/responses/ledger/balance.dart';
+import 'package:pshared/data/mapper/ledger/account.dart';
+import 'package:pshared/data/mapper/ledger/balance.dart';
+import 'package:pshared/models/ledger/account.dart';
+import 'package:pshared/models/ledger/balance.dart';
 import 'package:pshared/service/authorization/service.dart';
 import 'package:pshared/service/services.dart';
 
@@ -10,22 +11,22 @@ import 'package:pshared/service/services.dart';
 class LedgerService {
   static const String _objectType = Services.ledger;
 
-  static Future<List<WalletModel>> list(String organizationRef) async {
+  Future<List<LedgerAccount>> list(String organizationRef) async {
     final json = await AuthorizationService.getGETResponse(
       _objectType,
       '/$organizationRef',
     );
-    return WalletsResponse.fromJson(json).toDomain();
+    return LedgerAccountsResponse.fromJson(json).accounts.map((la) => la.toDomain()).toList();
   }
 
-  static Future<WalletBalance> getBalance({
+  Future<LedgerBalance> getBalance({
     required String organizationRef,
-    required String walletRef,
+    required String ledgerAccountRef,
   }) async {
     final json = await AuthorizationService.getGETResponse(
       _objectType,
-      '/$organizationRef/$walletRef/balance',
+      '/$organizationRef/$ledgerAccountRef/balance',
     );
-    return WalletBalanceResponse.fromJson(json).toDomain();
+    return LedgerBalanceResponse.fromJson(json).balance.toDomain();
   }
 }