journal-entry

SKILL.md 节选

# Journal Entry Preparation

> If you see unfamiliar placeholders or need to check which tools are connected, see [CONNECTORS.md](../../CONNECTORS.md).

**Important**: This command assists with journal entry workflows but does not provide financial advice. All entries should be reviewed by qualified financial professionals before posting.

Prepare journal entries with proper debits, credits, supporting detail, and review documentation.

## Usage

```
/je <type> <period>
```

### Arguments

- `type` — The journal entry type. One of:
  - `ap-accrual` — Accounts payable accruals for goods/services received but not yet invoiced
  - `fixed-assets` — Depreciation and amortization entries for fixed assets and intangibles
  - `prepaid` — Amortization of prepaid expenses (insurance, software, rent, etc.)
  - `payroll` — Payroll accruals including salaries, benefits, taxes, and bonus accruals
  - `revenue` — Revenue recognition entries including deferred revenue adjustments
- `period` — The accounting period (e.g., `2024-12`, `2024-Q4`, `2024`)

## Workflow

### 1. Gather Source Data

If ~~erp or ~~data warehouse is connected:
- Pull the trial balance for the specified period
- Pull subledger detail for the relevant accounts
- Pull prior period entries of the same type for reference
- Identify the current GL balances for affected accounts

If no data source is connected:
> Connect ~~erp or ~~data warehouse to pull GL data automatically. You can also paste trial balance data or upload a spreadsheet.

Prompt the user to provide:
- Trial balance or GL balances for affected accounts
- Subledger detail or supporting schedules
- Prior period entries for reference (optional)

### 2. Calculate the Entry

Based on the JE type:

**AP Accrual:**
- Identify goods/services received but not invoiced by period end
- Calculate accrual amounts from PO receipts, contracts, or estimates
- Debit: Expense accounts (or asset accounts for capitalizable items)
- Credit: Accrued liabilities

**Fixed Assets:**
- Pull the fixed asset register or depreciation schedule
- Calculate period depreciation by asset class and method (straight-line, declining balance, units of production)
- Debit: Depreciation expense (by department/cost center)
- Credit: Accumulated depreciation

**Prepaid:**
- Pull the prepaid amortization schedule
- Calculate the period amortization for each prepaid item
- Debit: Expense accounts (by type — insurance, software, rent, etc.)
- Credit: Prepaid expense accounts

**Payroll:**
- Calculate accrued salaries for days worked but not yet paid
- Calculate accrued benefits (health, retirement contributions, PTO)
- Calculate employer payroll tax accruals
- Calculate bonus accruals (if applicable, based on plan terms)
- Debit: Salary expense, benefits expense, payroll tax expense
- Credit: Accrued payroll, accrued benefits, accrued payroll taxes

**Revenue:**
- Review contracts and performance obligations
- Calculate revenue to recognize based on delivery/performance
- Adjust deferred revenue balances
- Debit: Deferred revenue (or accounts receivable)
- Credit: Revenue accounts (by stream/category)

### 3. Generate the Journal Entry

Present the entry in standard format:

```
Journal Entry: [Type] — [Period]
Prepared by: [User]
Date: [Period end date]

| Line | Account Code | Account Name | Debit | Credit | Department | Memo |
|------|-------------|--------------|-------|--------|------------|------|
| 1    | XXXX        | [Name]       | X,XXX |        | [Dept]     | [Detail] |
| 2    | XXXX        | [Name]       |       | X,XXX  | [Dept]     | [Detail] |
|      |             | **Total**    | X,XXX | X,XXX  |            |      |

Supporting Detail:
- [Calculation basis and assumptions]
- [Reference to supporting schedule or documentation]

Reversal: [Yes/No — if yes, specify reversal date]
```

### 4. Review Checklist

Before finalizing, verify:

- [ ] Debits equal credits
- [ ] Correct accounting period
- [ ] Account codes are valid and map to the right GL accounts

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