Categorize

Categorize

Assign each recorded transaction for "$ARGUMENTS" to the correct account in the chart of accounts. Apply double-entry bookkeeping so every debit has a matching credit.

Prerequisites

Read .metapowers/bookkeeping/$ARGUMENTS/01-record.md for the transaction log.

Process

1. Load the chart of accounts:

   • Check if a custom chart exists at .metapowers/bookkeeping/$ARGUMENTS/chart-of-accounts.md
   • If not, reference the shared template at shared/chart-of-accounts-template.md
   • Confirm account categories cover all transaction types

2. Categorize each transaction:

   • For every transaction in the record log, assign:
     • Debit account — the account being increased (assets, expenses) or decreased (liabilities, equity, revenue)
     • Credit account — the matching entry
     • Category — high-level grouping (revenue, COGS, operating expense, asset, liability)
   • Apply consistent rules for similar transactions
   • Flag ambiguous transactions for user confirmation

3. Validate double-entry:

   • Ensure total debits equal total credits
   • Check that no transaction is missing an account assignment
   • Verify account numbers match the chart of accounts

4. Write the artifact to .metapowers/bookkeeping/$ARGUMENTS/02-categorize.md with sections:

   • Journal Entries — table with date, description, debit account, credit account, amount
   • Account Summary — totals per account
   • Ambiguous Items — transactions needing user review
   • Validation — debit/credit balance confirmation

Output

The categorized journal written to .metapowers/bookkeeping/$ARGUMENTS/02-categorize.md. Present a summary highlighting:

• Total journal entries created
• Top expense and revenue categories
• Any ambiguous items requiring decision