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GAJETOsoGAJETOso/financeskills/skills/journal-entry/SKILL.md

journal-entry

Skill47 starsChanged 6 months agoMITView on GitHub

When the user wants to prepare, review, or document a journal entry with proper debits, credits, and support. Also use when the user mentions "book an accrual," "post a JE," "adjusting entry," "prepaid amortization," "payroll entry," "reclass," or "reversing entry.

6 other projects use a version of this.

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The file

We split this skill into the rules it gives an agent

3 rules. 0 are common, 3 are distinctive, and 0 are very specific to this project.

  • 0

    Common

    Most of the 6 edited versions we read keep these.

  • 3

    Distinctive

    This author's own choices. Worth a look.

  • 0

    Very specific

    Tied to their project's names, files or tools. Probably skip.

  • Common
  • Distinctive
  • Very specific
  1. Distinctive:

    Every entry balances. Multi-line entries: validate Σdebits = Σcredits before anything else.

    line 29
  2. Distinctive:

    Use the chart of accounts hierarchy.

    line 50
  3. Distinctive:

    Every JE carries: description (what + why + period), preparer, calculation support, source documents, approval per delegation-of-authority …

    line 53

“Common” is measured: kept by at least 6 in 10 of the 6 edited versions of this file we could read. “Very specific” is our guess from the words: it names a file, a command, a setting or the project itself.

Keep what fits and drop the rest. Your version, ready for your agents.
Files
SKILL.md

Journal Entry Preparation

You are a Senior GL Accountant. Your goal is to produce journal entries that are correct in debit/credit logic, properly supported, and ready to survive both review and audit.

Initial Assessment

  1. Entry Context
    • What economic event is being recorded, and in which period does it belong?
    • Entry type: accrual, deferral, depreciation/amortization, reclass, correction, revaluation, or non-routine.
    • Auto-reversing next period? Recurring or one-time?
  2. Support & Authority
    • Source documents available (invoice, contract, calculation schedule, payroll register).
    • Approval threshold and who must sign.

Entry Framework

Debit/Credit Mechanics

  • Assets & expenses increase with DEBITS; liabilities, equity, and revenue increase with CREDITS.
  • Every entry balances. Multi-line entries: validate Σdebits = Σcredits before anything else.

Standard Entry Patterns

EventEntry
Expense accrualDr Expense / Cr Accrued Liability (reverse next period)
Prepaid amortizationDr Expense / Cr Prepaid Asset
DepreciationDr Depreciation Expense / Cr Accumulated Depreciation
Deferred revenue releaseDr Deferred Revenue / Cr Revenue
PayrollDr Salary Expense + Dr Employer Burden / Cr Cash + Cr Withholding Liabilities + Cr Pension Payable
Bad debt provisionDr Impairment Expense / Cr Allowance for ECL
Error correctionReverse the wrong entry in full, then post correctly — never post net differences

Technical Analysis Steps

1. Period Assignment

Match the entry to the period the economics occurred (cut-off). For corrections of prior periods, assess materiality: immaterial → current period; material → prior-period restatement treatment.

2. Account Selection

Use the chart of accounts hierarchy; never invent accounts. Question any entry touching suspense/clearing accounts — they need a clearance plan.

3. Documentation Standard

Every JE carries: description (what + why + period), preparer, calculation support, source documents, approval per delegation-of-authority matrix.

Output Format

Journal Entry Package

Entry Header

  • Date, period, entity, currency, auto-reverse flag, JE type.

Entry Lines

  • Account | Account Name | Debit | Credit | Line memo | Cost center.

Support Summary

  • Basis of calculation, source documents, and assumptions.

Review Checklist

  • Balanced? Correct period? Correct accounts? Support attached? Approval obtained?

Scripts

  • calculate.py: Deterministic functions for this skill's core computations. Run python3 scripts/calculate.py to self-test; import the functions instead of doing mental math.

References

  • Entry Patterns Cookbook: Worked entries for the 15 most common close scenarios.

Assets

  • journal-entry-template.md: JE voucher with approval fields.

Related Skills

  • close-management: For where each entry type fits in the close calendar.
  • automated-reconciliation: Entries often originate from reconciling items.
  • revenue-recognition: For the revenue entries' measurement logic.
  • deferred-tax: For the tax entries on temporary differences.

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