Accounting · overview

Accounting Domain Overview

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

In the Accounting plugin, the accounting cycle runs in eight phases: analyze, journal, ledger, trial balance, adjust, adjusted balance, statements and close. Each phase writes a numbered file to .singularskills/accounting/<project>/, from the transaction analysis to the closing entries. Five utility skills cover variance, controls, audits, reconciliation and materiality.

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

.singularskills/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

Skills in this domain

13 skills in this domain

Phase 1: Analyze

Identify and review business transactions for accounting treatment.