Journal

Journal

Record journal entries for "$ARGUMENTS". Convert analyzed transactions into formal double-entry journal entries with equal debits and credits.

Prerequisites

Read .metapowers/accounting/$ARGUMENTS/01-analyze.md for the transaction register and chart of accounts.

Process

1. Review the transaction register:

   • Load the analysis artifact from Phase 1
   • Confirm all transactions are accounted for
   • Resolve any flagged items before journalizing

2. Create journal entries:

   • For each transaction, record:
     • Date — when the transaction occurred
     • Accounts — debit account(s) and credit account(s)
     • Amounts — debit and credit amounts (must be equal)
     • Description — brief explanation of the transaction
   • Number entries sequentially (JE-001, JE-002, etc.)

3. Validate entries:

   • Every entry must have at least one debit and one credit
   • Total debits must equal total credits for each entry
   • Verify account names match the chart of accounts
   • Flag compound entries (more than two accounts) with clear explanations

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

   • General Journal — all entries in chronological order with debit/credit columns
   • Entry Summary — count of entries by type (revenue, expense, asset, liability)
   • Validation — confirmation that all entries balance

Output

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

• Total number of journal entries
• Total debits and credits (should match)
• Any compound or noteworthy entries