Journal Entry
Draft month-end journal entries with balanced debits and credits and audit-ready supporting detail without rebuilding spreadsheets from scratch.
Overview
Journal Entry Preparation is an agent skill for the Operate phase that prepares balanced journal entries with supporting detail for month-end accruals, depreciation, prepaid amortization, payroll, and revenue recognition
Install
npx skills add https://github.com/anthropics/knowledge-work-plugins --skill journal-entryWhat is this skill?
- Five entry types: ap-accrual, fixed-assets, prepaid, payroll, and revenue
- Period-scoped workflow via `/je <type> <period>` (e.g. 2024-12, 2024-Q4)
- Pulls source data from connected ERP or data warehouse when available
- Structures debits, credits, memo lines, and review documentation for audit
- Explicit disclaimer: assists workflow only—not a substitute for qualified financial review
- 5 journal entry types: ap-accrual, fixed-assets, prepaid, payroll, revenue
Adoption & trust: 1.4k installs on skills.sh; 19.6k GitHub stars; 3/3 security scanners passed (skills.sh audits).
What problem does it solve?
You know what needs to accrue or adjust at period end but lack a repeatable way to gather balances, balance debits and credits, and document entries for review.
Who is it for?
Founders or ops leads who run month-end close themselves and want agent-assisted drafts tied to standard entry types and accounting periods.
Skip if: Anyone seeking tax, audit, or investment advice, or teams that already have a locked ERP auto-posting workflow with no human review step.
When should I use this skill?
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.
What do I get? / Deliverables
You get a structured journal entry package—typed for the period, balanced lines, and audit-oriented notes—ready for a qualified reviewer before posting.
- Balanced journal entry draft for the chosen type and period
- Supporting detail and review documentation
- Connector-sourced balances when ERP or warehouse is linked
Recommended Skills
Journey fit
Month-end close and accrual posting are recurring production finance cycles that belong on the Operate shelf once the product is live and books need continuous upkeep. Iterate covers recurring accounting adjustments—accruals, depreciation runs, and revenue true-ups—that repeat each period rather than one-time launch work.
How it compares
Use instead of free-form chat for GL lines when you need entry-type discipline and period-scoped documentation, not a general spreadsheet copilot.
Common Questions / FAQ
Who is journal-entry for?
Solo builders and small finance owners who prepare accruals and adjustments at month-end or quarter-end and want structured drafts before a controller or CPA posts them.
When should I use journal-entry?
Use it during Operate when booking AP accruals, depreciation, prepaid amortization, payroll accruals, or revenue and deferred-revenue adjustments for a specific period such as 2024-12 or 2024-Q4.
Is journal-entry safe to install?
It may connect to ERP or data systems per your setup; review the Security Audits panel on this page and ensure only authorized users can see ledger data before enabling connectors.
SKILL.md
READMESKILL.md - Journal Entry
# Journal Entry Preparation > If you see unfamiliar placeholders or need to check which tools are connected, see [CONNECTORS.md](../../CONNECTORS.md). **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. Prepare journal entries with proper debits, credits, supporting detail, and review documentation. ## Usage ``` /je <type> <period> ``` ### Arguments - `type` — The journal entry type. One of: - `ap-accrual` — Accounts payable accruals for goods/services received but not yet invoiced - `fixed-assets` — Depreciation and amortization entries for fixed assets and intangibles - `prepaid` — Amortization of prepaid expenses (insurance, software, rent, etc.) - `payroll` — Payroll accruals including salaries, benefits, taxes, and bonus accruals - `revenue` — Revenue recognition entries including deferred revenue adjustments - `period` — The accounting period (e.g., `2024-12`, `2024-Q4`, `2024`) ## Workflow ### 1. Gather Source Data If ~~erp or ~~data warehouse is connected: - Pull the trial balance for the specified period - Pull subledger detail for the relevant accounts - Pull prior period entries of the same type for reference - Identify the current GL balances for affected accounts If no data source is connected: > Connect ~~erp or ~~data warehouse to pull GL data automatically. You can also paste trial balance data or upload a spreadsheet. Prompt the user to provide: - Trial balance or GL balances for affected accounts - Subledger detail or supporting schedules - Prior period entries for reference (optional) ### 2. Calculate the Entry Based on the JE type: **AP Accrual:** - Identify goods/services received but not invoiced by period end - Calculate accrual amounts from PO receipts, contracts, or estimates - Debit: Expense accounts (or asset accounts for capitalizable items) - Credit: Accrued liabilities **Fixed Assets:** - Pull the fixed asset register or depreciation schedule - Calculate period depreciation by asset class and method (straight-line, declining balance, units of production) - Debit: Depreciation expense (by department/cost center) - Credit: Accumulated depreciation **Prepaid:** - Pull the prepaid amortization schedule - Calculate the period amortization for each prepaid item - Debit: Expense accounts (by type — insurance, software, rent, etc.) - Credit: Prepaid expense accounts **Payroll:** - Calculate accrued salaries for days worked but not yet paid - Calculate accrued benefits (health, retirement contributions, PTO) - Calculate employer payroll tax accruals - Calculate bonus accruals (if applicable, based on plan terms) - Debit: Salary expense, benefits expense, payroll tax expense - Credit: Accrued payroll, accrued benefits, accrued payroll taxes **Revenue:** - Review contracts and performance obligations - Calculate revenue to recognize based on delivery/performance - Adjust deferred revenue balances - Debit: Deferred revenue (or accounts receivable) - Credit: Revenue accounts (by stream/category) ### 3. Generate the Journal Entry Present the entry in standard format: ``` Journal Entry: [Type] — [Period] Prepared by: [User] Date: [Period end date] | Line | Account Code | Account Name | Debit | Credit | Department | Memo | |------|-------------|--------------|-------|--------|------------|------| | 1 | XXXX | [Name] | X,XXX | | [Dept] | [Detail] | | 2 | XXXX | [Name] | | X,XXX | [Dept] | [Detail] | | | | **Total** | X,XXX