accounting-journal

--- name: accounting-journal description: Record numbered double-entry journal entries from the analyzed transaction register, each with balanced debits and credits. Use when the user has a transaction register for a period and asks to journalize it or book the transactions. Not for sorting everyday bank lines into accounts, or posting entries to ledger accounts; see /bookkeeping-categorize or /accounting-ledger. metadata: argument-hint: "[project] [--skip-checks]" workflow: accounting phase: 2 artifact: 02-journal.md --- # Journal Record journal entries for "$ARGUMENTS". Convert analyzed transactions into formal double-entry journal entries with equal debits and credits. **Arguments.** `$ARGUMENTS` may contain the project name and optional flags. Take the first token as `<project>` and treat `--skip-checks` as a flag; never include flags in file paths. All paths below use `<project>`. If `--skip-checks` is present, skip the prerequisite check and, **before writing any artifact**, append one line to `.singularskills/log.jsonl`: `{"ts":"<ISO timestamp>","skill":"accounting-journal","workflow":"accounting","phase":2,"project":"<project>","event":"skipped","artifact":"02-journal.md","note":"<reason or \"none given\">"}`. **Compute with code.** Perform every calculation (totals, balances, ratios, variances, projections) with a script — Bash, Python or a spreadsheet formula written to a file — and include the computation alongside the result. Never do arithmetic mentally. ## Prerequisites **Part of a workflow.** This skill is phase 2 (Journal) of the Accounting Cycle workflow (`accounting`); cross-domain workflows run it too. First check `.singularskills/log.jsonl` for an open run for this project: a `run-started` line with `"project":"<project>"` and no later `run-finished` line for the same `workflow` and `project`. If one exists, the conductor is running you: continue here. Otherwise, if the user asked to start, run, continue or resume a process or workflow rather than this one step, do not continue here: invoke the `workflow` skill with the workflow the user asked for, or `accounting` when they named none, followed by `<project>`; it runs this phase in order, asks before it writes and records the run. Otherwise continue here: a later phase runs on its own, behind its gate. Run this skill's gate before writing: `sh <this skill's folder>/scripts/gate.sh <project> <project root>`, where `<project root>` is the folder that contains `.singularskills/` (use `.` when you are already there). If it exits non-zero, stop and tell the user what it printed, unless `--skip-checks` was given (see Arguments). On a refusal, before you stop, append this line to `.singularskills/log.jsonl` (create the folder and file if missing): `{"ts":"<ISO timestamp>","skill":"accounting-journal","workflow":"accounting","phase":2,"project":"<project>","event":"refused","artifact":"02-journal.md","note":"<what the gate printed>"}`. Once the gate has passed, or under `--skip-checks` once you have appended the `skipped` line, append this line before you start work: `{"ts":"<ISO timestamp>","skill":"accounting-journal","workflow":"accounting","phase":2,"project":"<project>","event":"started","artifact":"02-journal.md","note":""}`. Read `.singularskills/accounting/<project>/01-analyze.md` for the transaction register and chart of accounts. ## Process 1. **Review the transaction register:** - Load the analysis artifact from Phase 1 - Confirm all transactions are accounted for - Resolve any flagged items before journalizing 2. **Create journal entries:** - For each transaction, record: - **Date** — when the transaction occurred - **Accounts** — debit account(s) and credit account(s) - **Amounts** — debit and credit amounts (must be equal) - **Description** — brief explanation of the transaction - Number entries sequentially (JE-001, JE-002, etc.) 3. **Validate entries:** - Every entry must have at least one debit and one credit - Total debits must equal total credits for each entry - Verify account names match the chart of accounts - Flag compound entries (more than two accounts) with clear explanations 4. **Write the artifact** to `.singularskills/accounting/<project>/02-journal.md` with sections: - **General Journal** — all entries in chronological order with debit/credit columns - **Entry Summary** — count of entries by type (revenue, expense, asset, liability) - **Validation** — confirmation that all entries balance ## Output The journal written to `.singularskills/accounting/<project>/02-journal.md`. Present a summary highlighting: - Total number of journal entries - Total debits and credits (should match) - Any compound or noteworthy entries **Record the run.** After you have written the artifact, append this line to `.singularskills/log.jsonl` (the `started` line of Prerequisites, with `"event":"finished"`): `{"ts":"<ISO timestamp>","skill":"accounting-journal","workflow":"accounting","phase":2,"project":"<project>","event":"finished","artifact":"02-journal.md","note":""}`. Open the artifact with this frontmatter (`agent` is the agent you run in, or `unknown`; `gate` is `passed` when the gate ran clean and `skipped` under `--skip-checks`): ```yaml --- skill: accounting-journal workflow: accounting phase: 2 project: <project> started: <ISO timestamp> finished: <ISO timestamp> agent: <the agent you run in, or "unknown"> gate: <passed|skipped> --- ``` End the artifact with `## Decisions` and `## Open questions`, in this shape: ```markdown ## Decisions - <what was chosen> — <why> — <what was rejected> ## Open questions - <what the next phase or a reviewer must settle> ``` End the artifact with this paragraph, verbatim: > **Not financial or tax advice.** This artifact is generated analysis for review by a qualified accountant or financial professional before any filing, reporting or decision relies on it.