accounting-systems-bundle

# Accounting Systems Bundle Agent uses this bundle for accounting system work that spans posting rules, period workflows, controls, governmental accounting, budget enforcement, or external financial reporting. ## When to Use | Prompt Pattern | Use This Bundle | |---|---| | New accounting platform or accounting module | Yes | | Commercial and governmental accounting choice | Yes | | Journal, reconciliation, close, controls, and reporting in one request | Yes | | Washington State agency accounting requirements | Yes | | Single accounting topic with no routing need | No | ## When Not to Use | Prompt Pattern | Agent Route | |---|---| | Only debits, credits, or chart of accounts | `double-entry-accounting` | | Only journal workflow design | `journal-entry-patterns` | | Only GAAP statements or CAFR reporting | `financial-reporting-gaap` | | Only Washington State SAAM compliance | `wa-state-saam` | ## Required Inputs | Input | Required | Notes | |---|---|---| | Entity type | Yes | Commercial, nonprofit, public sector, or Washington State agency | | Ledger scope | Yes | General ledger only, subledgers, budget ledger, or fund ledger | | Compliance basis | No | GAAP, GASB, SOX, SAAM, or mixed | | Integration surface | No | EF Core, CQRS, domain events, Fabric, external banking, ERP | ## Activation | Request Signal | Use Bundle | Route Detail | |---|---|---| | Debits, credits, posting rules, chart design | Yes | `double-entry-accounting` | | Chart of accounts structure, segments, numbering | Yes | `chart-of-accounts-design` | | Journal intake, approval, posting, reversal, correction | Yes | `journal-entry-patterns` | | Adjustment entries: correcting, accrual, reclassification | Yes | `adjustment-entry-patterns` | | Bank, subledger, or intercompany tie-out | Yes | `reconciliation-patterns` | | Subledger-to-GL reconciliation, break detection | Yes | `subledger-reconciliation-patterns` | | Interfund transactions, due to/from, eliminations | Yes | `interfund-accounting-patterns` | | Multi-currency, FX translation, remeasurement | Yes | `multi-currency-accounting` | | Sales tax, use tax, tax jurisdiction, 1099 reporting | Yes | `tax-accounting-patterns` | | Month-end, year-end, or close checklist | Yes | `closing-cycle-patterns` | | Controls, approvals, evidence, audit trail, segregation | Yes | `audit-trail-compliance` | | Governmental, GASB, budgetary, or grant accounting | Yes | `public-sector-accounting` | | Fund setup, restriction tracking, or fund balance logic | Yes | `fund-accounting-patterns` | | Appropriation lifecycle, funds availability, encumbrance | Yes | `appropriation-lifecycle-patterns` | | Washington State agency rules or SAAM mapping | Yes | `wa-state-saam` | | SAAM ontology, semantic validation, RDF queries | Yes | `saam-ontology` | | Appropriation, allotment, encumbrance, budget variance | Yes | `budget-to-actual-tracking` | | Financial statements, note support, CAFR outputs | Yes | `financial-reporting-gaap` | ## Coverage Matrix | Need | Specialist Skill | Primary Outcome | |---|---|---| | Ledger foundation | `double-entry-accounting` | Balanced posting model and chart of accounts | | Chart structure | `chart-of-accounts-design` | Account numbering, segments, hierarchy, roll-up rules | | Entry workflow | `journal-entry-patterns` | Draft-to-post lifecycle with reversals and corrections | | Adjustment entries | `adjustment-entry-patterns` | Correcting, accrual, reclassification, prior period adjustments | | Matching and tie-out | `reconciliation-patterns` | Deterministic reconciliation flow and exception handling | | Subledger control | `subledger-reconciliation-patterns` | AR, AP, Payroll, Fixed Assets to GL reconciliation | | Interfund transactions | `interfund-accounting-patterns` | Due to/from, transfers, eliminations for consolidated reporting | | Multi-currency | `multi-currency-accounting` | FX translation, remeasurement, gain/loss recognition | | Tax accounting | `tax-accounting-patterns` | Sales tax, use tax, jurisdiction-based calculation | | Period governance | `closing-cycle-patterns` | Controlled close calendar and cutoff rules | | Controls and evidence | `audit-trail-compliance` | Traceability, approvals, and segregation boundaries | | Government model | `public-sector-accounting` | GASB-aligned accounting structure | | Fund model | `fund-accounting-patterns` | Fund classification and restriction tracking | | Appropriation control | `appropriation-lifecycle-patterns` | Authorization, allotment, encumbrance, expenditure lifecycle | | State-specific policy | `wa-state-saam` | SAAM-aligned accounting decisions for Washington agencies | | SAAM semantic layer | `saam-ontology` | RDF/OWL validation and semantic model integration | | Budget control | `budget-to-actual-tracking` | Encumbrance and variance tracking against authority | | External reporting | `financial-reporting-gaap` | Statements, schedules, and CAFR-ready outputs | ## Decision Matrix: Commercial vs Public Sector Accounting | Signal | Commercial Path | Public Sector Path | |---|---|---| | Primary basis | Investor, lender, or management reporting | Accountability, legal compliance, and public stewardship | | Core standards | GAAP | GASB plus agency policy | | Budgetary control | Optional management control | Core accounting dimension | | Fund separation | Rare | Frequent or required | | State policy overlay | Low | High, especially for Washington agencies | ## Decision Matrix: When to Use Fund Accounting | Condition | Use Fund Accounting | Route | |---|---|---| | Resources carry legal, grant, donor, or statutory restrictions | Yes | `fund-accounting-patterns` | | Entity tracks independent self-balancing pools | Yes | `fund-accounting-patterns` | | Governmental reporting requires fund statements | Yes | `public-sector-accounting` + `fund-accounting-patterns` | | One unrestricted commercial ledger fits the model | No | `double-entry-accounting` | ## Decision Order | Decision | Agent Action | |---|---| | Commercial entity with one unrestricted ledger | Agent starts with `double-entry-accounting`, then `journal-entry-patterns`, `reconciliation-patterns`, `closing-cycle-patterns`, and `financial-reporting-gaap`. | | Public sector entity with GASB reporting | Agent starts with `public-sector-accounting`, then `fund-accounting-patterns`, `budget-to-actual-tracking`, `journal-entry-patterns`, `closing-cycle-patterns`, and `financial-reporting-gaap`. | | Washington State agency | Agent inserts `wa-state-saam` after public-sector classification and before final model decisions. | | Control-heavy implementation | Agent adds `audit-trail-compliance` before workflow finalization. | | Analytics and reporting platform in scope | Agent maps operational ledger events to Fabric semantic, warehouse, or lakehouse outputs after accounting model selection. | ## Integration Patterns | Concern | Pattern | |---|---| | EF Core | Use immutable journal headers and lines, posting batches, reconciliation snapshots, and close status aggregates with explicit concurrency tokens. | | CQRS | Use commands for draft, approve, post, reverse, close, reopen, reconcile, and budget reserve actions; use read models for trial balance, fund balance, budget variance, and close dashboards. | | Domain events | Emit `JournalPosted`, `ReconciliationCompleted`, `PeriodClosed`, `BudgetExceeded`, and `FundBalanceChanged` events for downstream controls and reporting. | | Fabric | Land posted journal, budget, and reconciliation facts in Fabric lakehouse or warehouse; publish semantic models for statements, CAFR schedules, variance analysis, and audit evidence. | | SAAM routing | Map state-specific appropriation, allotment, object, and fund rules through `wa-state-saam` before schema freeze or reporting design. | ## Workflow | Step | Agent Action | Test | Pass | |---|---|---|---| | 1. Classify entity | Agent identifies commercial, public sector, or Washington State context. | Agent records one entity path. | One primary accounting path exists. | | 2. Select ledger model | Agent chooses unrestricted ledger, budget ledger, fund ledger, or mixed model. | Agent maps restrictions and reporting drivers. | Ledger model fits constraints. | | 3. Add workflow skills | Agent attaches journal, reconciliation, close, and control skills in dependency order. | Agent lists routed skills. | Each operational need maps to one skill. | | 4. Add reporting path | Agent maps GAAP, GASB, CAFR, and Fabric outputs. | Agent records statement and analytics consumers. | Reporting path covers all consumers. | | 5. Verify policy fit | Agent checks SAAM, GASB, and audit evidence needs. | Agent compares controls to compliance basis. | Policy obligations map to one routed skill. | ## Verification Matrix | Area | Agent Verifies | Test | Pass | |---|---|---|---| | Posting model | Debits equal credits and chart segments align to reporting needs. | Inspect entry rules and sample postings. | All sample postings balance. | | Workflow | Draft, approval, posting, reversal, and close states are explicit. | Inspect command and state flow. | No hidden state transition exists. | | Reconciliation | Exceptions, timing items, and adjustments are traceable. | Inspect matching and exception outputs. | Every break has an owner and status. | | Public sector and funds | Funds, budgetary controls, and GASB outputs align. | Inspect fund model and statement mapping. | Government reporting dimensions reconcile. | | Compliance and analytics | Audit evidence, SAAM mapping, and Fabric outputs stay consistent. | Inspect lineage from transaction to report. | One traceable path exists from entry to report. | ## Common Pitfalls | Pitfall | Agent Fix | |---|---| | Treating governmental accounting as commercial accounting with extra fields | Agent routes first to `public-sector-accounting` and `fund-accounting-patterns`. | | Deferring budgetary control until reporting | Agent routes early to `budget-to-actual-tracking`. | | Designing SAAM mapping after schema lock | Agent routes early to `wa-state-saam`. | | Using reports as the source of reconciliation truth | Agent anchors reconciliation in operational accounting records. | | Publishing Fabric models straight from unstable journal drafts | Agent publishes from posted and controlled accounting facts only. |