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Use when helping with financial record-keeping, expense categorization, tax preparation, or accounting questions — covers double-entry accounting, IRS categories, reconciliation, and financial reports
Codex または Claude でインストール この Prompt をコピーして Codex、Claude、または他のアシスタントに貼り付けると、Skill ページを確認してインストールできます。
SOC 職業分類に基づく
Use after completing a major work batch (plan execution, feature build, multi-task subagent run) to refresh code-graph-derived data in MEMORY.md/CONTEXT.md/SKILL_MEMORY, append dated narrative entries to TODO/CHANGELOG/lessons-learned, mine cross-project structural habits, and ratchet reusable permissions to global settings. Keeps project DNS in sync with reality.
Use when orchestrating multiple ghengis-skills across a single task -- coordinates pre-action validation, execution, post-action verification, and lesson extraction via a shared JSON scratchpad. TRIGGER when dispatching a subagent, finishing a major task, or when the user mentions "run the full chain", "validate this", "fire the pipeline", or explicitly invokes a chain by name.
Use to build and maintain an evolving understanding of user preferences, communication style, and working patterns — learns from interactions and adapts behavior over time
Use when starting a new project or organizing an existing one — creates self-documenting 4-layer project structure with MEMORY.md, CONTEXT.md, modular CLAUDE.md, and workspace routing
Use to accumulate and retrieve domain knowledge from past tasks — builds a grepable plain-text knowledge base that grows over time, enabling agents to learn from experience without vector databases
Use when reorganizing an existing project's file tree based on what actually connects to what — analyzes import graph, classifies layers, proposes an ideal target tree, validates the plan adversarially, then executes file moves with atomic per-language import rewrites. Always plan-first; never moves a file before the user confirms. TRIGGER on "reorganize this project", "clean up the file tree", "the structure is a mess", "make this match a real project layout", or after project-scaffold detects layout drift.
| name | bookkeeping |
| description | Use when helping with financial record-keeping, expense categorization, tax preparation, or accounting questions — covers double-entry accounting, IRS categories, reconciliation, and financial reports |
| allowed-tools | Read Write Edit Glob |
When helping with financial record-keeping, expense categorization, tax preparation, accounting questions, journal entries, bank reconciliation, chart of accounts design, or generating financial reports.
The Fundamental Equation
Assets = Liabilities + Equity
Every transaction affects at least 2 accounts (balanced)
Debits must equal credits
Account Types & Normal Balances
Example Transaction
Purchase office supplies for $500 cash:
Debit: Office Supplies (Asset) +$500
Credit: Cash (Asset) -$500
Effect: Cash decreases, Supplies increases (total assets unchanged)
Structure (Account number + name)
1000-1999: Assets
1000: Cash
1100: Accounts Receivable
1200: Inventory
1500: Equipment
1600: Accumulated Depreciation (contra-asset)
2000-2999: Liabilities
2000: Accounts Payable
2100: Credit Card Payable
2500: Loans Payable
3000-3999: Equity
3000: Owner's Equity
3500: Retained Earnings
3900: Owner's Draws (contra-equity)
4000-4999: Revenue
4000: Sales Revenue
4100: Service Revenue
4500: Interest Income
5000-9999: Expenses
5000: Cost of Goods Sold (COGS)
6000: Salaries & Wages
6100: Rent
6200: Utilities
6300: Office Supplies
6400: Marketing & Advertising
6500: Travel & Meals
6600: Insurance
6700: Software & Subscriptions
8000: Depreciation
9000: Income Tax Expense
Standard Entry Format
Date: 2024-02-14
Description: Purchase office supplies
---
Debit | Office Supplies (6300) | $500
Credit | Cash (1000) | $500
---
Common Entry Patterns
Cash Sale
Debit: Cash (1000) $1,000
Credit: Sales Revenue (4000) $1,000
Credit Sale
Debit: Accounts Receivable (1100) $1,000
Credit: Sales Revenue (4000) $1,000
Receive Payment
Debit: Cash (1000) $1,000
Credit: Accounts Receivable (1100) $1,000
Pay Expense (cash)
Debit: Rent Expense (6100) $2,000
Credit: Cash (1000) $2,000
Pay Expense (credit card)
Debit: Marketing Expense (6400) $500
Credit: Credit Card Payable (2100) $500
Take Loan
Debit: Cash (1000) $10,000
Credit: Loans Payable (2500) $10,000
Owner Investment
Debit: Cash (1000) $5,000
Credit: Owner's Equity (3000) $5,000
Owner Draw
Debit: Owner's Draws (3900) $1,000
Credit: Cash (1000) $1,000
Cash Basis
Accrual Basis
IRS Rules
Why Reconcile?
Process
1. Start with ending bank balance
2. Add: Deposits in transit (not yet cleared)
3. Subtract: Outstanding checks (written but not cashed)
4. Adjusted bank balance
5. Start with ending book balance (accounting records)
6. Add: Bank interest, deposits not yet recorded
7. Subtract: Bank fees, NSF checks (bounced)
8. Adjusted book balance
9. Compare: Adjusted bank = Adjusted book (should match)
10. If mismatch: Find discrepancy (missing transaction, error)
Deductible Business Expenses (IRS Schedule C)
Non-Deductible
1. Collect source documents:
- Receipts (paper or digital)
- Invoices (sent to customers)
- Bills (from vendors)
- Bank statements
2. For each transaction:
- Identify accounts affected (at least 2)
- Determine debit/credit for each account
- Verify debits = credits
- Record in journal entry
3. Categorize by type:
- Revenue: Sales, service income
- COGS: Direct costs (materials, labor)
- Operating expenses: Rent, salaries, utilities
- Other: Interest, taxes, depreciation
4. Enter into accounting system:
- Include date, description, amounts, accounts
- Attach receipt/invoice (digital copy)
1. Record all transactions for the month (including last day)
2. Bank reconciliation:
- Compare bank statement to accounting records
- Add missing transactions (fees, interest)
- Mark cleared transactions
3. Reconcile credit cards (same process as bank)
4. Review accounts receivable:
- Follow up on overdue invoices
- Write off uncollectible debts (if any)
5. Review accounts payable:
- Ensure all bills are recorded
- Plan payments for upcoming month
6. Accrue expenses (if accrual basis):
- Unpaid bills received but not yet paid
- Prepaid expenses (insurance, rent paid in advance)
7. Record depreciation:
- Monthly depreciation for equipment, vehicles
8. Generate financial reports:
- Income Statement (P&L)
- Balance Sheet
- Cash Flow Statement
9. Review for errors:
- Unusual account balances
- Negative balances (should be rare)
- Duplicate transactions
10. Close the period (lock it to prevent changes)
Receipt: $150 for Facebook Ads
1. Identify expense type: Marketing & Advertising
2. Check if business-related: Yes (promoting business)
3. Check if deductible: Yes (ordinary and necessary)
4. Choose COA account: 6400 (Marketing & Advertising)
5. Record entry:
Debit: Marketing Expense (6400) $150
Credit: Cash or Credit Card Payable $150
6. Attach receipt to transaction
7. Note: 100% deductible for business advertising
Loan received: $10,000 at 6% annual interest, 5-year term
Initial entry (loan received):
Debit: Cash (1000) $10,000
Credit: Loans Payable (2500) $10,000
Monthly payment: $193.33 (principal + interest)
- Interest: $10,000 x 6% / 12 = $50
- Principal: $193.33 - $50 = $143.33
Monthly payment entry:
Debit: Interest Expense (6600) $50
Debit: Loans Payable (2500) $143.33
Credit: Cash (1000) $193.33
Note: Only interest is expense, principal reduces liability
Assets: Debit to increase, Credit to decrease
Liabilities: Credit to increase, Debit to decrease
Equity: Credit to increase, Debit to decrease
Revenue: Credit to increase, Debit to decrease
Expenses: Debit to increase, Credit to decrease
Memory trick:
DEALERS (Debit increases: Expenses, Assets, Losses; Credit increases: Equity, Revenue, Sales)
1000: Cash
1100: Accounts Receivable
2000: Accounts Payable
2100: Credit Card Payable
3000: Owner's Equity
4000: Sales Revenue
6000: Salaries
6100: Rent
6300: Office Supplies
6400: Marketing
Income Statement (P&L):
Revenue - Expenses = Net Income
Balance Sheet:
Assets = Liabilities + Equity
Cash Flow Statement:
Operating + Investing + Financing = Net Cash Change
QuickBooks Online: Most popular, comprehensive ($30-90/mo)
Xero: Clean UI, strong for inventory ($13-70/mo)
FreshBooks: Best for freelancers ($17-55/mo)
Wave: Free (ad-supported), good for micro-businesses
Spreadsheet: DIY (free, requires manual work)
Business: 67c/mile (deductible)
Medical: 21c/mile
Charity: 14c/mile
Option 1: Deduct mileage (easy, no receipts needed)
Option 2: Deduct actual expenses (gas, repairs, insurance, depreciation)
Choose one (can't do both)