Contains verified bank rule priority logic, auto-matching engine mechanics, and IRC 274 five-element substantiation checklists that produce more precise answers than reasoning from general training alone. Bank feed setup, auto-categorize thresholds, duplicate resolution by transaction state, mixed-use accounts, receipt OCR, feed disconnection gaps, document retention (3/6/7-year), Cohan rule. Consult when connecting feeds, creating bank rules, capturing receipts, or asking "why is this duplicated."
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Contains verified bank rule priority logic, auto-matching engine mechanics, and IRC 274 five-element substantiation checklists that produce more precise answers than reasoning from general training alone. Bank feed setup, auto-categorize thresholds, duplicate resolution by transaction state, mixed-use accounts, receipt OCR, feed disconnection gaps, document retention (3/6/7-year), Cohan rule. Consult when connecting feeds, creating bank rules, capturing receipts, or asking "why is this duplicated."
Transaction Processing
Daily transaction ingestion, categorization, and document capture for C-corporation
bookkeeping. This skill covers the full lifecycle from bank feed connection through
categorized, substantiated GL entries ready for reconciliation.
Bank Feed Connection
Two connection methods, each with distinct use cases:
Direct feed — The accounting platform connects to the bank via a data aggregator
(e.g., Plaid, Yodlee, MX) or a native bank partnership. Transactions typically sync
nightly Mon-Fri. Setup: navigate to the banking or bank feeds area, search for the
institution, authenticate with bank credentials, and select accounts. Provides 90-120
days of lookback on initial connection.
Manual CSV/QFX/OFX import — Download a transaction file from the bank portal, upload
it into the accounting platform's import function, and map columns (Date, Description,
Amount). Required for unsupported banks or historical data beyond the direct feed
lookback window.
Multi-account setup: Connect each account separately. Map each feed to exactly one
COA entry — never map two feeds to the same GL account. Credit cards connect as credit
card type, not bank type. PayPal carries duplicate risk with bank-side PayPal transfers.
Loan accounts typically need a split rule for principal/interest allocation.
Auto-Matching Engine
The accounting platform matches downloaded transactions against existing GL entries using
three signals:
Amount — Exact match is highest confidence
Date proximity — Typically a 7-day window around the GL transaction date
Payee — Fuzzy match on vendor/customer name in bank description
Confidence tiers:
High-confidence — Pre-selected match; verify before accepting
Partial match — Requires manual confirmation
Unmatched — Lands in the review queue for manual categorization
Transfer detection: when both sides of an inter-account transfer download, the platform
may auto-create a single transfer entry. Verify the linked accounts before accepting.
Bank Rules
Creation and Structure
Create rules from the banking rules area of the accounting platform, or directly from a
transaction in the review queue (which pre-populates conditions from that transaction).
Conditions: money direction (in/out/both), account scope (specific or all),
description contains/is exactly, payee contains/is exactly, amount (equals/range/greater/less).
Condition logic: All = AND, Any = OR.
Rules execute top-to-bottom; first match wins. Drag to reorder. Place most specific
rules at top, broadest catch-alls at bottom.
Auto-Categorize Decision
Auto-categorize — Skips human review. Use only for high-confidence recurring items
(rent, payroll debits) after the rule has run correctly for 3+ months with zero errors.
Categorize and manually review — Pre-fills fields but keeps the transaction in the
review queue. This is the default for all new rules.
Rule Maintenance
Keep total rules under 100-200; consolidate similar rules; delete rules for closed vendors
Audit rules quarterly — verify mappings to active COA entries and current vendor names
Prefer "Description is exactly" over "contains" to reduce miscategorization
Name rules clearly by vendor or purpose; document intent for split and class rules
Test new rules by checking the next transaction batch before trusting them
Multiple integrations (e.g., Stripe deposit + bank feed) recording the same item
Receipt uploaded AND bank feed imported creating two transactions for one expense
Resolution by State
Review queue duplicates — Exclude from the review queue, then delete the excluded item
Already categorized — Undo the categorization, exclude, then delete
In the register — Locate the duplicate in the account register and delete it
Post-reconciliation — Post a correcting JE (preferred) or undo reconciliation first;
never delete reconciled transactions without understanding downstream impact
Mixed-Use and Personal Transaction Handling
For accounts with personal and business transactions:
Review every transaction before accepting — never auto-accept on mixed accounts
Exclude personal items from the review queue
Create rules matching known personal payees with Exclude action
Use "Owner Draw" (sole prop) or "Shareholder Loan" (C-corp) category for personal
charges with business accounting implications
If personal transactions exceed 20% of volume, recommend a dedicated business account
Navigate to the connected account and initiate reconnection with updated credentials
If that fails, disconnect fully then reconnect, linking to the same GL account
Set the review start date after the last downloaded transaction to prevent duplicates
Gap handling: Reconnection pulls 90-120 days (bank-dependent). For gaps beyond the
lookback window, import CSV/QFX manually. Verify continuity by comparing the last
pre-disconnect and first post-reconnect transactions.
Receipt and Document Capture
IRS Substantiation (IRC Section 274)
Meals and entertainment expenses require all five elements or the deduction is disallowed:
Amount — Exact cost
Date — When incurred
Place — Name and location of venue
Business purpose — Specific discussion or activity (not just "business meal")
Business relationship — Names, titles, and relationship of attendees
A credit card statement alone is insufficient — it proves amount and date but not
purpose, attendees, or relationship. A receipt plus a brief notation satisfies the
requirement.
Electronic Records (Rev. Proc. 98-25)
The IRS accepts electronic records as originals when they are legible (original
resolution), indexed (retrievable by date/vendor/amount/category), accessible (producible
on demand), and unalterable (audit trail of changes). Paper originals may be destroyed
after compliant digitization.
Receipt Capture Methods
Most accounting platforms support multiple capture channels:
Mobile app — Photograph receipt directly; triggers OCR immediately
Email forwarding — Forward to a designated receipt inbox provided by the platform
Web upload — Drag or upload image/PDF files through the browser interface
Transaction attachment — Open a matched transaction and attach the receipt manually
OCR extracts vendor name, date, amount, and payment method. Auto-matched receipts
(amount match within date window) require review and confirmation. Unmatched receipts
create draft expenses for manual categorization.
Limitations: OCR accuracy degrades on handwritten/faded/crumpled receipts. Non-USD
requires manual conversion. File size limits and supported formats vary by platform but
commonly include JPEG, PNG, GIF, and PDF.
Third-Party Capture Tools
Use third-party tools when managing 3+ clients or receipt volume exceeds 50/month:
Dext — Bulk capture, multi-currency, line-item extraction, syncs as draft transactions
to most major accounting platforms
Hubdoc — Auto-fetches recurring documents from suppliers, publishes as bill/expense
entries to the connected accounting platform
Keeper Tax — SMS-based capture for solo clients; limited accounting platform integration
Capture-to-Storage Workflow
Capture — Photograph, scan, or forward at point of receipt (same-day standard;
beyond 7 days significantly increases loss rates)
Categorize — Assign expense category, vendor, and GL account
Match — Link document to corresponding bank feed or GL entry
Store — Attach to transaction in the accounting platform or document management system
Retrieve — Locate during month-end review, audit, or tax preparation
Document Retention
3 years — Standard statute of limitations (IRC 6501(a))
6 years — Gross income understated by >25% (IRC 6501(e))
7 years — Practical recommendation (covers 6-year window plus buffer)
Indefinite — Fraud or failure to file
Employment records — 4 years after tax due or paid
State periods may extend beyond federal — retain for the longer of the two
Decision Logic
Transaction Processing Decisions
Direct feed vs. manual import — Direct feed for all supported accounts; manual only
for unsupported banks or historical backfill beyond 90 days
Auto-categorize threshold — Enable only after a rule runs correctly for 3+ months
with zero errors; default all new rules to manual review
Rule conflict — Reorder so the more specific rule is higher; never rely on creation order
Duplicate post-reconciliation — Correcting JE preferred over delete-and-re-reconcile
Disconnection gap >90 days — Manual CSV import required; feed reconnection cannot
reach back far enough
Document Capture Decisions
Receipt captured, no bank match — Hold in unmatched queue for 7 days; if no match,
create expense manually and investigate whether charge hit a different account
Missing receipt over $75 — Attempt duplicate from vendor; if unavailable, document
the attempt and business purpose in a contemporaneous log (Cohan rule allows partial
substantiation for non-274 expenses)
Multiple receipts match same amount — Verify by date and vendor; if ambiguous,
confirm with client before matching
Built-in vs. third-party capture — Third-party when managing 3+ clients or
volume exceeds 50 receipts/month; the platform's native capture is sufficient below
those thresholds
Platform-Specific Notes
The procedures in this skill are platform-neutral. For platform-specific implementation
details (API behavior, UI navigation, feature toggles), consult the appropriate
integration plugin — e.g., qbo-integration for QuickBooks Online.
Client Training Essentials
Set up email forwarding rules to auto-forward vendor receipts to the platform's receipt inbox
Walk through mobile app receipt capture during onboarding
Establish weekly reminder cadence for unfiled receipts
For digital-resistant clients, provide a labeled envelope; collect and scan monthly
Standardize an expense report template for employees: date, vendor, amount, purpose,
attendees (if meal)
Common Pitfalls
Year-end receipt dump — Prevention: monthly or weekly capture cadence
Missing meals substantiation — Credit card charge exists but no attendee/purpose
record; deduction disallowed on exam. Prevention: require brief note at capture time
Thermal paper fading — Gas station/restaurant receipts go blank within 1-2 years.
Prevention: photograph immediately; never rely on paper originals
Personal expenses mixed in — Prevention: separate cards; flag and exclude during
categorization
Simultaneous direct feed + manual import — Never connect the same bank account
via both methods; guaranteed duplicates
Supporting References
Read these for deeper detail on specific topics:
references/bank-feed-automation.md — Complete bank feed operations reference. Covers
connection methods, auto-matching engine mechanics, bank rule creation and priority,
duplicate handling procedures, disconnection troubleshooting, multi-account setup, and
reconciliation impact. Read when troubleshooting a specific feed issue, designing a rule
strategy, or handling a complex reconnection scenario.
references/receipt-document-capture.md — Full document capture and retention reference.
Covers IRC 274 substantiation requirements, Rev. Proc. 98-25 electronic records
standards, receipt capture methods and OCR details, third-party tool comparisons
(Dext, Hubdoc, Keeper Tax), federal and state retention periods, client training
workflows, and common pitfalls. Read when advising on substantiation requirements,
evaluating capture tools, or setting up a client's document workflow.
Cross-Plugin References
For account classification and categorization logic:
Invoke accounting-foundation:categorization-rules for transaction-to-account routing
rules, category selection logic, and classification edge cases
Invoke accounting-foundation:chart-of-accounts for COA structure, numbering ranges,
account type taxonomy, and tax-line mapping
For QBO platform operations:
Invoke qbo-integration:qbo-api for programmatic transaction creation, API-based
imports, and timing coordination with bank feeds
Invoke qbo-integration:qbo-coa for QBO-specific account types, detail types, and
platform-level COA configuration
Cross-Plugin Consumers
bookkeeping:reconciliation — Transactions must be categorized before reconciliation
bookkeeping:monthly-close — Transaction completeness is a close prerequisite
bookkeeping:catchup-bookkeeping — Bulk historical transaction processing uses these
same workflows at scale
bookkeeping:audit-support — Document capture and retention directly supports audit
readiness
