ai-accounting-skills

Default for throw-work: dump a folder, "do the accounting", "sort my books", year end, prepare financial statements / MPERS pack without naming a stage. One intake then books; resumes from engagement_state.json. Depth-scoped done.

Human pack (HTML board) plus statements when depth needs them. Use when presenting books, opening the pack, or drafting FS/notes from adjusted TB.

Prove the job for this engagement depth (books scorecard or full QC).

Optional router if lost — which slash to use. Prefer saying do the accounting.

Scaffold clients/<slug> folder layout. Use when new client folder or workspace layout. Also the shelf step: organize scattered docs by entity and period before extract (see shared/shelf-first.md).

Firm profile cold-start (not a client dump). Use when set up the firm or first install.

Start or continue the full accounting engagement (throw-work entry).

Write engagement_state and workspace for a known client/period. Use when new engagement or setup books.

Resume from engagement_state.json. Use when continue client, pick up books, or where we left off.

Document-first intake when company details are unknown. Use for folder dumps, "do the accounting" without context, messy receipts and banks. Infer first; ask at most 3 questions. Prefer before a long questionnaire.

Register sources and bank coverage. Use when source register or document inventory.

Capitalise vs expense analysis (branch of classify).

Classify lines to COA — substance analysis when standards-aware.

Extract bank statements to proved transaction lines.

Post balancing journals and build the trial balance with scripts.

Resume an engagement from engagement_state.json.

Revenue recognition analysis (branch of classify).

Capitalise vs expense analysis for material money out (PPE, repairs, software). Use when capitalise or expense, fixed asset, renovation, repairs vs capex.

Classify bank lines to the chart of accounts — with substance under MPERS/MFRS when standards-aware. Use when classify, code these, do the classifications, uncategorized transactions, revenue recognition, capitalise or expense, payee mapping.

Standards review before/with FS (MPERS/MFRS pack). Use when standards review or MPERS issues.

Prove the pack before finalisation — full QC with Section A mathematical blockers. Use when quality review, QC, partner checklist, "check the accounts", or prove intent before issue.

Revenue recognition analysis under MPERS/MFRS for material money in. Use when revenue recognition, sales cut-off, deferred revenue, principal vs agent.

Optional contributor/maintainer profile for the builder hub (not client engagements).

Scaffold a new jurisdiction pack under references/jurisdictions/<id> without forking stage plugins.

Independent design review of a SKILL.md against craft + accounting scorecard before merge.

Derive adjusted TB via roll_tb --adjusted only. Use when adjusted TB or ATB.

Assemble auditor support pack from locked workpapers. Use when auditor pack or audit handoff.

Reconcile bank GL to statement at RM0. Use when bank recon or cash doesn't match.

Capital allowances schedule from FAR (IA/AA). Use when capital allowances or plant allowance.

Select entity COA and optional industry overlay. Use when COA setup, add account, or industry accounts.

Draft compilation report for the engagement pack. Use when compilation or ISRS 4410.

Cross-tie FS lines to ATB and notes (prove job). Use when cross-tie or prove ties.

Run framework disclosure checklist. Use when disclosures or notes checklist.

Export balanced journals to Beancount ledger SoR (prove job). Use when beancount or export ledger.

Extract bank PDF/CSV to transactions.json with running-balance proof (pull bank lines with balance proof). Prefer CSV; Maybank Islamic PDF adapter when needed.

Lock pack after QC pass (prove job). Use when finalise or lock accounts.

Build Excel workpapers pack via openpyxl. Use when working papers Excel or workbook.

Post classified lines to balancing journals (balancing double-entry journals), then roll_tb. Use when journals, postings, double entry, JE list, or "post the books".

Record directors/management sign-off before issue. Use when approval or FS sign-off.

Open Fava UI on a valid Beancount ledger. Use when fava, browse books, or interactive P&L.