菜单
Use when designing, reviewing, or testing the canonical posting service, journal-entry schema, event-to-journal mapping, ledger invariants, reversals, idempotency, period locks, control-account tie-outs, and drilldown from source evidence to financial reports.
用 Codex 或 Claude 帮你安装 复制这段 Prompt，粘贴到 Codex、Claude 或其他助手里，让它检查 Skill 页面并帮你完成安装。
基于 SOC 职业分类
Library of internal controls embedded in finance / accounting workflows. Segregation of duties, maker-checker, approval thresholds, supplier and payroll master-data controls, petty cash and cash drawer controls, inventory master-data controls, tax / rate table controls, audit-log review, exception monitoring, fraud / error indicators. Use whenever designing or reviewing access control, approval, audit trail, fraud detection, or internal-control attestation in a finance / accounting context.
Use when designing, reviewing, or testing fixed-asset registers, capitalization policy, componentization, depreciation, useful-life review, disposals, revaluation caveats, impairment indicators, tax depreciation caveats, and asset-register to GL tie-outs.
Use when scanning a software system, codebase, implementation plan, proposal, policy memo, business plan, blog post, SRS, or finance/accounting product specification against the Chwezi accounting and finance doctrine. Produces a deep gap analysis, risk-ranked findings, and detailed alignment instructions tied to the doctrine skills and source-register rules.
Governed dimensions (cost centre, project, grant, donor restriction, department, branch, product line, customer, supplier, activity, currency, book) and the budget / variance / allocation / contribution-margin / donor-grant reporting they support. Use when designing or implementing management reporting, KPI dashboards, budget vs actual, project profitability, grant utilisation, contribution-margin analysis, or allocation rules. Applies in software, SRS, SDS, test plan, proposal, and business-plan contexts.
Financial-instrument classification, measurement, and impairment under IFRS 9 (full IFRS) and Sections 11 and 12 (IFRS for SMEs). Trade receivables, payables, bank balances, loans, deposits, debt and equity instruments, derivatives, expected credit loss (ECL), hedge accounting. Use when financial instruments are material. Tier-3 scope — Section 11 basic-instruments handling is built first; full IFRS 9 ECL deferred until a client materially requires it.
Practical IFRS for SMEs equivalents to full IFRS standards. The default reporting framework for typical Chwezi clients (SMEs, schools, clinics, NGOs, retail, agribusiness, hospitality, family business). Cross-references each IFRS standard to its IFRS for SMEs section and notes the build implications. Use whenever generating finance content for SME clients, or when deciding whether full IFRS or IFRS for SMEs applies.
| name | ledger-posting-engine-core |
| description | Use when designing, reviewing, or testing the canonical posting service, journal-entry schema, event-to-journal mapping, ledger invariants, reversals, idempotency, period locks, control-account tie-outs, and drilldown from source evidence to financial reports. |
| metadata | {"portable":true,"compatible_with":["claude-code","codex"]} |
Use when a system needs governed accounting events, posted journals, reversals, idempotency, period locks, control-account tie-outs, or report drilldown.
Do not use as a substitute for country statutory verification, tax advice, or specialist domain rules; load the relevant companion skill.
Entity, period, currency, account map, source event, evidence policy, dimensions, period state, and source-register snapshot when statutory values appear.
Validate the command, map the event to journal lines, enforce invariants, post atomically, emit audit evidence, and reject unsafe payloads before ledger write.
Balanced by currency and book, immutable after posting, source-evidenced, idempotent, reversible, period-aware, and drillable to source evidence.
Direct journal writes from feature modules, silent edits to posted journals, missing idempotency keys, and final statutory lines without source-register support.
Posted journals, rejection records, reversal journals, audit events, and control-account tie-out evidence.
Load the required references and examples listed below before implementation or review.
doctrine/accounting-finance-doctrine.md.doctrine/references/ledger-invariants.md.doctrine/references/chart-of-accounts.md.doctrine/references/live-rate-verification-protocol.md before posting tax, payroll, statutory, or exchange-rate lines.| Artifact | Produced by | Required? | Validation |
|---|---|---|---|
| Accounting event | Feature module | Required | Event type, source document, actor, period, currency, amount, and idempotency key present. |
| CoA policy register | Chart-of-accounts owner | Required | Every line maps to an active posting account and reporting group. |
| Period-state register | Close process | Required | Target period is open, soft-closed, or governed reopened. |
| Source-register snapshot | tax-statutory-source-register-and-country-packs | Required when statutory values appear | Entries are verified-current or approved caveat; no stale final values. |
| Evidence pack pointer | Source workflow | Required by evidence policy | Source file, checksum, and audit-log reference captured. |
| Artifact | Consumed by | Acceptance evidence |
|---|---|---|
| Posted journal | GL, reports, audit export | Balanced by currency and book; immutable after post. |
| Journal rejection | Source workflow, exception queue | Reason code, failed invariant, actor, and source event retained. |
| Reversal journal | GL, subledgers, audit export | Original remains immutable; reversal links to original journal. |
| Posting audit event | Internal controls, auditors | Actor, source, idempotency key, posting-service version, and evidence pointer present. |
| Control-account tie-out | Month-end close | Subledger balances reconcile to GL control accounts. |
examples/vat-inclusive-cash-sale.md posts cash gross, revenue net, and VAT control with a source-register dependency.examples/customer-receipt-allocation.md clears AR through a customer receipt without revenue re-recognition.examples/supplier-bill-and-payment.md proves AP recognition and payment clearing.examples/reversal.md proves immutable original journal plus linked reversal.examples/rejected-unbalanced-entry.md proves pre-post rejection.examples/foreign-currency-bank-receipt.md proves functional-currency treatment and exchange-rate source dependency.references/invariant-tests.md is used as the minimum domain acceptance test list.references/posting-service-contract.mdreferences/journal-entry-schema.mdreferences/event-to-journal-map.mdreferences/idempotency-and-reversal-rules.mdreferences/invariant-tests.mddoctrine/references/ledger-invariants.mddoctrine/references/chart-of-accounts.mddoctrine/references/live-rate-verification-protocol.mdexamples/vat-inclusive-cash-sale.mdexamples/customer-receipt-allocation.mdexamples/supplier-bill-and-payment.mdexamples/reversal.mdexamples/rejected-unbalanced-entry.mdexamples/foreign-currency-bank-receipt.md| Field | Value |
|---|---|
| Owner role | Accounting systems architect |
| Reviewer roles | Controller, tax reviewer when statutory lines are present, tooling reviewer |
| Last reviewed | 2026-05-15 |
| Next review due | 2026-11-15 |
| Release state | Draft until invariant tests are wired into the doctrine validator |
| Caveat | This skill defines posting rules and fixtures; it does not supply final statutory rates. |
Last reviewed: 2026-05-15. Next review due: 2026-11-15.