The API exposes the same objects you already work with inside Zoho Books: invoices, estimates, bills, contacts, items, and bank or credit card transactions, each with the usual create, read, update, and list endpoints. Authentication runs through an OAuth2 token rather than a static key, and every request targets a specific Zoho Books organization ID, so an integration needs to account for which organization it's talking to if your business runs more than one.
Zoho documents the endpoints well enough to build against directly, and this is the same API that powers most of what Zoho ships natively, the CRM connection, the mobile app, third-party apps in Zoho's own marketplace. Rate limits apply per organization and scale with your plan, which matters once you're syncing hundreds of transactions a day instead of a handful of invoices.