Je Review

Journal Entry Review

Pre-posting review of proposed JEs. Mechanical validation + risk-pattern detection. Best in Cowork when supporting files accompany the JE listing; Excel add-in when the JEs are in a workbook.

Required inputs

• JE listing — CSV, XLSX, or the JEs_Proposed tab from another skill's output. Must conform to workpaper-standards/references/je-template.md:
  • JE_ID, Date, Account, Debit, Credit, Memo, Support Reference, Preparer, Reviewer
• Optional but recommended: support folder — files referenced in Support Reference so the skill can verify they exist.
• firm-config — uses materiality.je_* and approval-matrix.md.

Workflow

1. Validate mechanics. Run scripts/validate_je.py:

   • Debits equal credits per entry (within $0.01)
   • All Account values exist in chart-of-accounts.csv and are active
   • Date falls within an open period per close-calendar.md
   • Memo non-empty
   • Support Reference non-empty
   • At least one debit line and one credit line per entry

   Any failure → REJECT with the specific reason.

2. Detect risk patterns. Run scripts/risk_patterns.py:

   • Round dollar above threshold — amount is whole hundreds/thousands and ≥ materiality.je_round_dollar_threshold
   • Manual entry to revenue (4xxx) ≥ materiality.je_revenue_manual_threshold
   • Manual entry to cash (10xx) ≥ materiality.je_cash_manual_threshold
   • Late posting — entry dated in prior period, being posted after materiality.je_late_posting_workday
   • Near-duplicate within batch — same accounts, same amount, same day, different JE_ID
   • Reversal of prior entry — opposite signs to a recent prior-period entry on the same accounts; memo must reference the original JE
   • Above preparer authority — entry amount exceeds preparer's per-approval-matrix.md limit

3. Classify each entry. Apply in order:

   • Any mechanical failure → REJECT
   • Otherwise, any risk pattern that requires preparer input → NEEDS_CLARIFICATION
   • Otherwise, amount above preparer authority → MANUAL_REVIEW_REQUIRED (escalate to the role identified by approval-matrix.md)
   • Otherwise → READY_TO_POST

4. Generate preparer questions for NEEDS_CLARIFICATION items. Specific to the pattern:

   • Round dollar to revenue: "JE_017 records $50,000 revenue to 4010 as a round dollar amount. Is this an accrual estimate? If so, the memo should reference the source of the estimate and the true-up plan."
   • Late posting: "JE_022 is dated 2026-03-31 but is being posted on 2026-05-08 (WD7 of the May close). Why is this only being posted now? Has the prior period been re-opened?"

5. Separate high-risk entries into their own summary for manager attention. High-risk = MANUAL_REVIEW_REQUIRED OR multiple risk patterns OR amount > $100K.

6. Output workbook tabs:

   • Cover — period, totals, batch ID
   • Source_JEs — raw input
   • Validation_Results — per-entry pass/fail on each mechanical check
   • Risk_Patterns — per-entry detected patterns
   • Classification — READY_TO_POST / NEEDS_CLARIFICATION / MANUAL_REVIEW_REQUIRED / REJECT with reasons
   • Questions — preparer questions consolidated
   • High_Risk — manager-attention items
   • Approval_Routing — for MANUAL_REVIEW_REQUIRED, who needs to sign
   • Summary — counts by classification, dollar exposure by classification
   • Evidence — links each classification back to the rule(s) it triggered
   • Review_Notes

Invariants

• A balanced entry with weak support is NEEDS_CLARIFICATION, not READY_TO_POST. Mechanical correctness is necessary but not sufficient.
• Never approve entries above the preparer's authority threshold. Always escalate, regardless of how clean they look.
• Reversals must reference the original JE_ID in the memo. A reversal with a thin memo is NEEDS_CLARIFICATION even if it ties to a prior entry the skill identified.
• Don't synthesize a "this looks fine" approval. If the skill flags nothing, it states the checks that passed — not a vague endorsement.

When to say "I don't know"

• Support Reference points to a file the skill can't find → flag as NEEDS_CLARIFICATION ("Support file not found at referenced path"). Don't approve.
• Account isn't in the chart but looks like a typo of an active account → flag, suggest the likely intended account, don't auto-correct.
• Entry pattern matches a reversal but no prior entry can be located in the lookback window → flag as NEEDS_CLARIFICATION, ask the preparer to provide the original.