Skill: accounting

Manage accounting records and generate financial statements using plain-text ledger files.

Purpose

Maintain plain-text books and generate financial statements from main.ledger.

Repository Layout

  • main.ledger - root file with include statements
  • imports/<YEAR>/ - normalized journal entries
  • transaction-imports/<YEAR>/ - raw exports
  • expenses/<YEAR>/ - invoices and receipts
  • reports/<YEAR>/ - generated report outputs

Core Method

  • Use double-entry postings only.
  • Preserve source traceability in memos/payee text.
  • Keep account naming stable over time.
  • Record owner-funded business costs into an equity contribution account when applicable.

Workflow

  1. Review raw source files in transaction-imports/<YEAR>/ and expenses/<YEAR>/.
  2. Convert to normalized entries in imports/<YEAR>/*.ledger.
  3. Update main.ledger include statements if needed.
  4. Run ledger validation checks.
  5. Generate financial reports into reports/<YEAR>/.

Validation and Reporting Objectives

  • Confirm global books balance from main.ledger.
  • Review register activity for the requested period.
  • Produce Profit and Loss totals for the requested period.
  • Produce Balance Sheet totals as of the requested date.
  • Document any assumptions or unresolved mappings.

Output Contract

For a requested period/year, return:

  1. files created or updated
  2. validation outputs
  3. P&L totals
  4. balance sheet totals
  5. unresolved classification assumptions