journal-entry

Name: journal-entry
Author: anthropics

23kstars2.7kforks

How to install journal-entry?

anthropics/knowledge-work-plugins/journal-entry

$npx -y skills add anthropics/knowledge-work-plugins --skill journal-entry

Installs into the current project.

Summary

Prepare journal entries with proper debits, credits, and supporting detail. Use when booking month-end accruals (AP, payroll, prepaid), recording depreciation or amortization, posting revenue recognition or deferred revenue adjustments, or documenting an entry for audit review.

Files · 1

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SKILL.md

1	# Journal Entry Preparation
2
3	> If you see unfamiliar placeholders or need to check which tools are connected, see [CONNECTORS.md](../../CONNECTORS.md).
4
5	Important: This command assists with journal entry workflows but does not provide financial advice. All entries should be reviewed by qualified financial professionals before posting.
6
7	Prepare journal entries with proper debits, credits, supporting detail, and review documentation.
8
9	## Usage
10
11	```
12	/je <type> <period>
13	```
14
15	### Arguments
16
17	- `type` — The journal entry type. One of:
18	- `ap-accrual` — Accounts payable accruals for goods/services received but not yet invoiced
19	- `fixed-assets` — Depreciation and amortization entries for fixed assets and intangibles
20	- `prepaid` — Amortization of prepaid expenses (insurance, software, rent, etc.)
21	- `payroll` — Payroll accruals including salaries, benefits, taxes, and bonus accruals
22	- `revenue` — Revenue recognition entries including deferred revenue adjustments
23	- `period` — The accounting period (e.g., `2024-12`, `2024-Q4`, `2024`)
24
25	## Workflow
26
27	### 1. Gather Source Data
28
29	If ~~erp or ~~data warehouse is connected:
30	- Pull the trial balance for the specified period
31	- Pull subledger detail for the relevant accounts
32	- Pull prior period entries of the same type for reference
33	- Identify the current GL balances for affected accounts
34
35	If no data source is connected:
36	> Connect ~~erp or ~~data warehouse to pull GL data automatically. You can also paste trial balance data or upload a spreadsheet.
37
38	Prompt the user to provide:
39	- Trial balance or GL balances for affected accounts
40	- Subledger detail or supporting schedules
41	- Prior period entries for reference (optional)
42
43	### 2. Calculate the Entry
44
45	Based on the JE type:
46
47	AP Accrual:
48	- Identify goods/services received but not invoiced by period end
49	- Calculate accrual amounts from PO receipts, contracts, or estimates
50	- Debit: Expense accounts (or asset accounts for capitalizable items)
51	- Credit: Accrued liabilities
52
53	Fixed Assets:
54	- Pull the fixed asset register or depreciation schedule
55	- Calculate period depreciation by asset class and method (straight-line, declining balance, units of production)
56	- Debit: Depreciation expense (by department/cost center)
57	- Credit: Accumulated depreciation
58
59	Prepaid:
60	- Pull the prepaid amortization schedule
61	- Calculate the period amortization for each prepaid item
62	- Debit: Expense accounts (by type — insurance, software, rent, etc.)
63	- Credit: Prepaid expense accounts
64
65	Payroll:
66	- Calculate accrued salaries for days worked but not yet paid
67	- Calculate accrued benefits (health, retirement contributions, PTO)
68	- Calculate employer payroll tax accruals
69	- Calculate bonus accruals (if applicable, based on plan terms)
70	- Debit: Salary expense, benefits expense, payroll tax expense
71	- Credit: Accrued payroll, accrued benefits, accrued payroll taxes
72
73	Revenue:
74	- Review contracts and performance obligations
75	- Calculate revenue to recognize based on delivery/performance
76	- Adjust deferred revenue balances
77	- Debit: Deferred revenue (or accounts receivable)
78	- Credit: Revenue accounts (by stream/category)
79
80	### 3. Generate the Journal Entry
81
82	Present the entry in standard format:
83
84	```
85	Journal Entry: [Type] — [Period]
86	Prepared by: [User]
87	Date: [Period end date]
88
89	\| Line \| Account Code \| Account Name \| Debit \| Credit \| Department \| Memo \|
90	\|------\|-------------\|--------------\|-------\|--------\|------------\|------\|
91	\| 1 \| XXXX \| [Name] \| X,XXX \| \| [Dept] \| [Detail] \|
92	\| 2 \| XXXX \| [Name] \| \| X,XXX \| [Dept] \| [Detail] \|
93	\| \| \| Total \| X,XXX \| X,XXX \| \| \|
94
95	Supporting Detail:
96	- [Calculation basis and assumptions]
97	- [Reference to supporting schedule or documentation]
98
99	Reversal: [Yes/No — if yes, specify reversal date]
100	```
101
102	### 4. Review Checklist
103
104	Before finalizing, verify:
105
106	- [ ] Debits equal credits
107	- [ ] Correct accounting period
108	- [ ] Account codes are valid and map to the right GL accounts
109	- [ ] Amounts are calculated correctly with supporting detail
110	- [ ] Memo/description is clear and specific enough for audit
111	- [ ] Department/cost center coding is correct
112	- [ ] Entry is consistent with prior period treatment
113	- [ ] Reversal flag is set appropriately (accruals should auto-reverse)
114	- [ ] Supporting documentation is referenced or attached
115	- [ ] Entry is within the user's approval authority
116	- [ ] No unusual or out-of-pattern amounts that need investigation
117
118	### 5. Output
119
120	Provide:
121	1. The formatted journal entry
122	2. Supporting calculations
123	3. Comparison to prior period entry of the same type (if available)

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journal-entry

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View on GitHub

How to install journal-entry?

anthropics/knowledge-work-plugins/journal-entry

$npx -y skills add anthropics/knowledge-work-plugins --skill journal-entry

Installs into the current project.

Summary

Files · 1

View on GitHub

SKILL.md

1	# Journal Entry Preparation
2
3	> If you see unfamiliar placeholders or need to check which tools are connected, see [CONNECTORS.md](../../CONNECTORS.md).
4
5	Important: This command assists with journal entry workflows but does not provide financial advice. All entries should be reviewed by qualified financial professionals before posting.
6
7	Prepare journal entries with proper debits, credits, supporting detail, and review documentation.
8
9	## Usage
10
11	```
12	/je <type> <period>
13	```
14
15	### Arguments
16
17	- `type` — The journal entry type. One of:
18	- `ap-accrual` — Accounts payable accruals for goods/services received but not yet invoiced
19	- `fixed-assets` — Depreciation and amortization entries for fixed assets and intangibles
20	- `prepaid` — Amortization of prepaid expenses (insurance, software, rent, etc.)
21	- `payroll` — Payroll accruals including salaries, benefits, taxes, and bonus accruals
22	- `revenue` — Revenue recognition entries including deferred revenue adjustments
23	- `period` — The accounting period (e.g., `2024-12`, `2024-Q4`, `2024`)
24
25	## Workflow
26
27	### 1. Gather Source Data
28
29	If ~~erp or ~~data warehouse is connected:
30	- Pull the trial balance for the specified period
31	- Pull subledger detail for the relevant accounts
32	- Pull prior period entries of the same type for reference
33	- Identify the current GL balances for affected accounts
34
35	If no data source is connected:
36	> Connect ~~erp or ~~data warehouse to pull GL data automatically. You can also paste trial balance data or upload a spreadsheet.
37
38	Prompt the user to provide:
39	- Trial balance or GL balances for affected accounts
40	- Subledger detail or supporting schedules
41	- Prior period entries for reference (optional)
42
43	### 2. Calculate the Entry
44
45	Based on the JE type:
46
47	AP Accrual:
48	- Identify goods/services received but not invoiced by period end
49	- Calculate accrual amounts from PO receipts, contracts, or estimates
50	- Debit: Expense accounts (or asset accounts for capitalizable items)
51	- Credit: Accrued liabilities
52
53	Fixed Assets:
54	- Pull the fixed asset register or depreciation schedule
55	- Calculate period depreciation by asset class and method (straight-line, declining balance, units of production)
56	- Debit: Depreciation expense (by department/cost center)
57	- Credit: Accumulated depreciation
58
59	Prepaid:
60	- Pull the prepaid amortization schedule
61	- Calculate the period amortization for each prepaid item
62	- Debit: Expense accounts (by type — insurance, software, rent, etc.)
63	- Credit: Prepaid expense accounts
64
65	Payroll:
66	- Calculate accrued salaries for days worked but not yet paid
67	- Calculate accrued benefits (health, retirement contributions, PTO)
68	- Calculate employer payroll tax accruals
69	- Calculate bonus accruals (if applicable, based on plan terms)
70	- Debit: Salary expense, benefits expense, payroll tax expense
71	- Credit: Accrued payroll, accrued benefits, accrued payroll taxes
72
73	Revenue:
74	- Review contracts and performance obligations
75	- Calculate revenue to recognize based on delivery/performance
76	- Adjust deferred revenue balances
77	- Debit: Deferred revenue (or accounts receivable)
78	- Credit: Revenue accounts (by stream/category)
79
80	### 3. Generate the Journal Entry
81
82	Present the entry in standard format:
83
84	```
85	Journal Entry: [Type] — [Period]
86	Prepared by: [User]
87	Date: [Period end date]
88
89	\| Line \| Account Code \| Account Name \| Debit \| Credit \| Department \| Memo \|
90	\|------\|-------------\|--------------\|-------\|--------\|------------\|------\|
91	\| 1 \| XXXX \| [Name] \| X,XXX \| \| [Dept] \| [Detail] \|
92	\| 2 \| XXXX \| [Name] \| \| X,XXX \| [Dept] \| [Detail] \|
93	\| \| \| Total \| X,XXX \| X,XXX \| \| \|
94
95	Supporting Detail:
96	- [Calculation basis and assumptions]
97	- [Reference to supporting schedule or documentation]
98
99	Reversal: [Yes/No — if yes, specify reversal date]
100	```
101
102	### 4. Review Checklist
103
104	Before finalizing, verify:
105
106	- [ ] Debits equal credits
107	- [ ] Correct accounting period
108	- [ ] Account codes are valid and map to the right GL accounts
109	- [ ] Amounts are calculated correctly with supporting detail
110	- [ ] Memo/description is clear and specific enough for audit
111	- [ ] Department/cost center coding is correct
112	- [ ] Entry is consistent with prior period treatment
113	- [ ] Reversal flag is set appropriately (accruals should auto-reverse)
114	- [ ] Supporting documentation is referenced or attached
115	- [ ] Entry is within the user's approval authority
116	- [ ] No unusual or out-of-pattern amounts that need investigation
117
118	### 5. Output
119
120	Provide:
121	1. The formatted journal entry
122	2. Supporting calculations
123	3. Comparison to prior period entry of the same type (if available)

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