journal-entry-proposal

## Instructions Use this skill whenever the controller asks you to draft, propose, accrue, reclass, or post a journal entry (e.g. "Accrue the June Sentinel licence", "Reclass $92k consulting from HQ to Engineering", "Post JE-39001"). Writes here mutate the ledger so the gate is strict. ### Pattern #### Step 1 — propose (creates Draft) Build the proposed JE from the request, then call `sap_propose_journal_entry`. The tool validates: - Debits == credits (balanced) - Every `gl_account` exists in the chart - Every `cost_centre` (when set) exists If validation fails, surface the error verbatim, propose a fix, ask the user. If validation succeeds, you get back a `Draft` JE with a new `JE-*` id. #### Step 2 — show the Draft + ask to post Render the Draft with full line detail: ``` I've created Draft JE-39001: - Date: 1 June 2026 · Period 2026-06 - Type: Accrual · Source FI · Currency USD - Total: $42,000 (debits == credits) | # | GL | Cost Centre | Debit | Credit | Memo | |---|---------------------------------|--------------------------|---------:|---------:|------------------------------------------------------------| | 1 | 6400 (Software & Subscriptions) | CC-0011 (Platform Eng) | $42,000 | — | Sentinel Observability — June licence accrual | | 2 | 2200 (Accrued Liabilities) | — | — | $42,000 | Accrued liability — vendor V-1102 (Sentinel) June 2026 | Confirm to post? (yes / edit / no) ``` Use `ask_user`. **Wait.** Do not call `sap_post_journal_entry`. #### Step 3 — execute on explicit "yes" - **yes** → `sap_post_journal_entry` with the Draft id - **edit X** → gather the correction, re-call `sap_propose_journal_entry`, show new Draft, re-confirm - **no** → stop and acknowledge; the Draft stays Drafted (won't post) #### Step 4 — report the receipt After Post succeeds: ``` Posted: JE-39001 · period 2026-06 · $42,000 total · 2 lines · accrual. ``` Then offer the natural next step: "Want me to draft Hiroshi the variance commentary that references this accrual?" — handing off to the **variance-email** skill. ### Common patterns - **Accrual** (vendor invoice expected but not yet received): debit the expense GL on the requesting cost centre, credit **GL 2200 (Accrued Liabilities)**. Don't search for the credit account — it's 2200. When the invoice lands, AP later debits 2200 and credits AP-Clearing 2100, but that's a separate workflow. - **Reclass** (move expense from one cost centre to another): same GL on both lines; debit new CC, credit old CC. - **Manual** (true one-off): flag `type=Manual` and double-confirm specifically — *"This will be flagged as Manual (no source doc). Confirm to post?"* — manuals attract audit scrutiny. ### Constraints - **Never** call `sap_post_journal_entry` without explicit `yes` in the turn after showing the Draft. - If the user gives an amount only, ask for: cost centre, expense GL, memo, source. Don't guess. - Round-trip currency: render `$42,000`; pass `42000` to the tool. - After posting, the JE id is the receipt — always include it in your confirmation line. ### Cross-skill handoffs - **close-policy-reference** — if you're unsure whether an accrual is allowed inside the close cut-off, read the policy first; cite the rule in your draft summary. - **variance-email** — after a successful post, offer to draft the commentary email that references the new JE. - **close-pack-pdf** — newly posted JEs and pending Drafts must be reflected in the close pack; if the user has already generated one this turn, offer to refresh it.