accounting-skills

Performs bank reconciliations between a bank statement export and GL cash detail. Use when the user provides a bank statement file (CSV, XLSX, or PDF) and a GL cash detail file and asks to reconcile, match transactions, identify outstanding items, or produce a bank rec workpaper. Outputs a matched/unmatched workbook, aged reconciling items, proposed adjusting JEs, and an evidence table.

Loads firm-specific accounting configuration including chart of accounts, materiality thresholds, close calendar, approval matrix, and standard mappings. Use at the start of any workflow that needs to apply firm-specific rules rather than generic accounting conventions.

Performs month-end flux/variance analysis against prior period and budget. Use when the user provides a trial balance and asks to analyze variances, explain fluxes, produce variance commentary, or build a flux workpaper. Applies firm materiality thresholds, calculates dollar and percent changes, categorizes variance type, drafts explanations where support exists, and generates targeted preparer questions where it doesn't.

Reviews proposed journal entries for posting readiness. Use when the user provides a list or file of journal entries and asks to review, validate, check for errors, or approve for posting. Verifies debit/credit balance, account coding, support adequacy, memo quality, period appropriateness, duplicate risk, and unusual patterns. Classifies each entry as ready, needs clarification, or reject.

Maps audit PBC request lists to support files, identifies gaps, drafts auditor responses, and assembles audit-ready evidence packages. Use when the user provides a PBC request list and a folder of support files and asks to match support to requests, identify missing items, flag duplicates or orphaned files, or draft responses to the auditor.

Builds and maintains prepaid expense amortization schedules. Use when the user provides vendor invoices, service period information, or an existing prepaid template and asks to extract prepaid items, build amortization schedules, calculate monthly expense, or generate journal entries for prepaid recognition and amortization. Produces a formula-driven schedule, not hardcoded tables.

Use whenever producing an accounting workpaper, schedule, reconciliation, journal entry, or audit deliverable. Defines firm formatting conventions, the evidence-table requirement, journal entry templates, and the standard for source tie-outs. Required dependency for bank-rec, flux-analysis, prepaid-schedule, pbc-package, and je-review skills.