Metapowers

Accounting Domain Overview

The eight-phase accounting cycle from transaction analysis through period close.

The Accounting plugin implements the complete accounting cycle with eight sequential phases and five utility skills.

Phases

PhaseCommandPurpose
Analyze/accounting:analyzeIdentify and review business transactions
Journal/accounting:journalRecord entries with debits and credits
Ledger/accounting:ledgerPost journal entries to the general ledger
Trial Balance/accounting:trial-balanceVerify debits equal credits
Adjust/accounting:adjustRecord accruals, prepayments, depreciation
Adjusted Balance/accounting:adjusted-balanceVerify updated balances after adjustments
Statements/accounting:statementsPrepare income statement, balance sheet, cash flow
Close/accounting:closeClose temporary accounts for next period

Utility Skills

SkillCommandPurpose
Variance/accounting:varianceCompare actual vs. budget
Controls/accounting:controlsDesign internal controls and approval workflows
Audit/accounting:auditDeep-dive account review
Reconciliation/accounting:reconciliationInter-account reconciliation
Materiality/accounting:materialityDetermine significance thresholds

Artifact Flow

.metapowers/accounting/<project>/
  01-analyze.md         ← Transaction analysis
  02-journal.md         ← Journal entries
  03-ledger.md          ← General ledger
  04-trial-balance.md   ← Unadjusted trial balance
  05-adjust.md          ← Adjusting entries
  06-adjusted-balance.md ← Adjusted trial balance
  07-statements.md      ← Financial statements
  08-close.md           ← Closing entries

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