# Roll Forward

> Use when financial-services work requires build a roll-forward schedule for a balance-sheet account — beginning balance plus activity less reversals equals ending balance, with each component tied to GL. Use for month-end close packages and audit support..

- Skill: `changhochien/roll-forward` (Agent Skill)
- Install (CLI): `npx skillmds@latest add changhochien/roll-forward`
- Raw SKILL.md: https://api.skillmd.com/api/skills/changhochien/roll-forward/raw
- Safety review: pending
- Works with: Claude Code, Claude.ai, OpenAI Codex
- Category: Web & Frontend
- License: MIT
- Author: changhochien (https://skillmd.com/u/changhochien)
- Updated: 2026-09-17
- Page: https://skillmd.com/skills/changhochien/roll-forward

---


# Roll-forward

Given an account (or account group), entity, and period, produce a roll-forward that ties beginning to ending.

## Structure

```
Beginning balance (per prior-period close)      X
  + Additions / new activity                    A
  + Accruals booked this period                 B
  − Reversals of prior accruals                (C)
  − Payments / settlements                     (D)
  ± Reclasses / adjustments                     E
  ± FX translation                              F
Ending balance (per GL at period end)           Y
```

## Tie each line

- **Beginning** — prior-period close package, or GL balance at prior-period end date.
- **Each activity line** — a GL query (account + date range + journal-source filter) via the internal-gl MCP. Cite the query.
- **Ending** — GL balance at period-end date.

The schedule **must foot**: `X + A + B − C − D + E + F = Y`. If it doesn't, the gap is an unexplained item — surface it, don't plug it.

## Output

The roll-forward table with a "ties to" column citing the GL query or document for every line, plus a foot check (pass/fail and the unexplained delta if any).

## Hermes Profile Notes
This skill was packaged from `pi-financial-services` source path `plugins/vertical-plugins/fund-admin/skills/roll-forward` for the Hermes financial-services profile. Use institutional data connectors first when available, cite sources, and stage outputs for qualified human review.


## Common Pitfalls
1. Do not present drafts as investment, legal, tax, or accounting advice.
2. Do not use web search as the primary source when an institutional MCP/data connector is available.
3. Do not execute transactions, contact clients, post to a ledger, or approve onboarding. Stage outputs for review.


## Verification Checklist
- [ ] Inputs, assumptions, dates, and currencies are explicit.
- [ ] Numbers tie across tables, models, decks, and memos.
- [ ] Sources are cited and institutional data is preferred where available.
- [ ] Output is labeled draft / for human review where appropriate.