Agent Skills
› anthropics/knowledge-work-plugins
› journal-entry
journal-entry
GitHub辅助生成符合规范的日记账分录，涵盖应付账款、折旧、预付费用、薪酬及收入确认等月末结账场景。支持自动获取或手动输入试算平衡表数据，计算借贷金额并生成审计所需的支持性文档与复核记录。
Trigger Scenarios
准备月度应计项目（如应付账款、薪酬、预付费用）
记录固定资产折旧或无形资产摊销
发布收入确认或递延收入调整分录
为审计审查准备分录文档
Install
npx skills add anthropics/knowledge-work-plugins --skill journal-entry -g -y
SKILL.md
Frontmatter
{
"name": "journal-entry",
"description": "Prepare journal entries with proper debits, credits, and supporting detail. Use when booking month-end accruals (AP, payroll, prepaid), recording depreciation or amortization, posting revenue recognition or deferred revenue adjustments, or documenting an entry for audit review.",
"argument-hint": "<entry type> [period]"
}
Journal Entry Preparation
If you see unfamiliar placeholders or need to check which tools are connected, see 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 invoicedfixed-assets— Depreciation and amortization entries for fixed assets and intangiblesprepaid— Amortization of prepaid expenses (insurance, software, rent, etc.)payroll— Payroll accruals including salaries, benefits, taxes, and bonus accrualsrevenue— 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
- Amounts are calculated correctly with supporting detail
- Memo/description is clear and specific enough for audit
- Department/cost center coding is correct
- Entry is consistent with prior period treatment
- Reversal flag is set appropriately (accruals should auto-reverse)
- Supporting documentation is referenced or attached
- Entry is within the user's approval authority
- No unusual or out-of-pattern amounts that need investigation
5. Output
Provide:
- The formatted journal entry
- Supporting calculations
- Comparison to prior period entry of the same type (if available)
- Any items flagged for review or follow-up
- Instructions for posting (manual entry or upload format for the user's ERP)
Version History
- 6f13415 Current 2026-07-05 18:29
