# Journal Entry Prep

> freee標準科目・日本基準（J-GAAP）・消費税区分に準拠した仕訳エントリーを作成。月次決算の未払計上・前払費用・減価償却・給与・売上認識に対応。

- Skill: `hikaruegashira/journal-entry-prep` (Agent Skill)
- Install (CLI): `npx skillmds@latest add hikaruegashira/journal-entry-prep`
- Raw SKILL.md: https://api.skillmd.com/api/skills/hikaruegashira/journal-entry-prep/raw
- Safety review: pending
- Works with: Claude Code, Claude.ai, OpenAI Codex
- Category: Coding & Dev Tools
- Author: HikaruEgashira (https://skillmd.com/u/hikaruegashira)
- Updated: 2026-09-17
- Page: https://skillmd.com/skills/hikaruegashira/journal-entry-prep

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# Journal Entry Preparation（仕訳作成）

**Important**: This skill assists with journal entry workflows but does not provide financial advice. All entries should be reviewed by qualified financial professionals before posting.

## 適用基準

- **勘定科目**: freee標準科目を使用（`mcp__freee-mcp__freee_api_get path="/api/1/account_items"` で一覧取得）
- **消費税区分**: 仕訳には必ず税区分を付与
  - `tax_code` 参照: `mcp__freee-mcp__freee_api_get path="/api/1/taxes"`
  - 課税売上10%・軽減税率8%・非課税・免税・対象外
- **税抜経理**: 売上・仕入の消費税は仮受消費税／仮払消費税で別建て計上
- **freee登録**: `mcp__freee-mcp__freee_api_post path="/api/1/manual_journals"` で仕訳登録
- **証憑保存**: 電子帳簿保存法に準拠し、freeeにレシート・請求書を添付
- **ASC 606は不適用**: 収益認識は日本の「収益認識に関する会計基準」（企業会計基準第29号）に準拠

Best practices, standard entry types, documentation requirements, and review workflows for journal entry preparation.

## Standard Accrual Types and Their Entries

### Accounts Payable Accruals

Accrue for goods or services received but not yet invoiced at period end.

**Typical entry:**
- Debit: Expense account (or capitalize if asset-qualifying)
- Credit: Accrued liabilities

**Sources for calculation:**
- Open purchase orders with confirmed receipts
- Contracts with services rendered but unbilled
- Recurring vendor arrangements (utilities, subscriptions, professional services)
- Employee expense reports submitted but not yet processed

**Key considerations:**
- Reverse in the following period (auto-reversal recommended)
- Use consistent estimation methodology period over period
- Document basis for estimates (PO amount, contract terms, historical run-rate)
- Track actual vs accrual to refine future estimates

### Fixed Asset Depreciation

Book periodic depreciation expense for tangible and intangible assets.

**Typical entry:**
- Debit: Depreciation/amortization expense (by department or cost center)
- Credit: Accumulated depreciation/amortization

**Depreciation methods:**
- **Straight-line:** (Cost - Salvage) / Useful life — most common for financial reporting
- **Declining balance:** Accelerated method applying fixed rate to net book value
- **Units of production:** Based on actual usage or output vs total expected

**Key considerations:**
- Run depreciation from the fixed asset register or schedule
- Verify new additions are set up with correct useful life and method
- Check for disposals or impairments requiring write-off
- Ensure consistency between book and tax depreciation tracking

### Prepaid Expense Amortization

Amortize prepaid expenses over their benefit period.

**Typical entry:**
- Debit: Expense account (insurance, software, rent, etc.)
- Credit: Prepaid expense

**Common prepaid categories:**
- Insurance premiums (typically 12-month policies)
- Software licenses and subscriptions
- Prepaid rent (if applicable under lease terms)
- Prepaid maintenance contracts
- Conference and event deposits

**Key considerations:**
- Maintain an amortization schedule with start/end dates and monthly amounts
- Review for any prepaid items that should be fully expensed (immaterial amounts)
- Check for cancelled or terminated contracts requiring accelerated amortization
- Verify new prepaids are added to the schedule promptly

### Payroll Accruals

Accrue compensation and related costs for the period.

**Typical entries:**

*Salary accrual (for pay periods not aligned with month-end):*
- Debit: Salary expense (by department)
- Credit: Accrued payroll

*Bonus accrual:*
- Debit: Bonus expense (by department)
- Credit: Accrued bonus

*Benefits accrual:*
- Debit: Benefits expense
- Credit: Accrued benefits

*Payroll tax accrual:*
- Debit: Payroll tax expense
- Credit: Accrued payroll taxes

**Key considerations:**
- Calculate salary accrual based on working days in the period vs pay period
- Bonus accruals should reflect plan terms (target amounts, performance metrics, payout timing)
- Include employer-side taxes and benefits (FICA, FUTA, health, 401k match)
- Track PTO/vacation accrual liability if required by policy or jurisdiction

### Revenue Recognition

Recognize revenue based on performance obligations and delivery.

**Typical entries:**

*Recognize previously deferred revenue:*
- Debit: Deferred revenue
- Credit: Revenue

*Recognize revenue with new receivable:*
- Debit: Accounts receivable
- Credit: Revenue

*Defer revenue received in advance:*
- Debit: Cash / Accounts receivable
- Credit: Deferred revenue

**Key considerations:**
- Follow ASC 606 five-step framework for contracts with customers
- Identify distinct performance obligations in each contract
- Determine transaction price (including variable consideration)
- Allocate transaction price to performance obligations
- Recognize revenue as/when performance obligations are satisfied
- Maintain contract-level detail for audit support

## Supporting Documentation Requirements

Every journal entry should have:

1. **Entry description/memo:** Clear, specific description of what the entry records and why
2. **Calculation support:** How amounts were derived (formula, schedule, source data reference)
3. **Source documents:** Reference to the underlying transactions or events (PO numbers, invoice numbers, contract references, payroll register)
4. **Period:** The accounting period the entry applies to
5. **Preparer identification:** Who prepared the entry and when
6. **Approval:** Evidence of review and approval per the authorization matrix
7. **Reversal indicator:** Whether the entry auto-reverses and the reversal date

## Review and Approval Workflows

### Typical Approval Matrix

| Entry Type | Amount Threshold | Approver |
|-----------|-----------------|----------|
| Standard recurring | Any amount | Accounting manager |
| Non-recurring / manual | < $50K | Accounting manager |
| Non-recurring / manual | $50K - $250K | Controller |
| Non-recurring / manual | > $250K | CFO / VP Finance |
| Top-side / consolidation | Any amount | Controller or above |
| Out-of-period adjustments | Any amount | Controller or above |

*Note: Thresholds should be set based on your organization's materiality and risk tolerance.*

### Review Checklist

Before approving a journal entry, the reviewer should verify:

- [ ] Debits equal credits (entry is balanced)
- [ ] Correct accounting period (not posting to a closed period)
- [ ] Account codes exist and are appropriate for the transaction
- [ ] Amounts are mathematically accurate and supported by calculations
- [ ] Description is clear, specific, and sufficient for audit purposes
- [ ] Department/cost center/project coding is correct
- [ ] Treatment is consistent with prior periods and accounting policies
- [ ] Auto-reversal is set appropriately (accruals should reverse)
- [ ] Supporting documentation is complete and referenced
- [ ] Entry amount is within the preparer's authority level
- [ ] No duplicate of an existing entry
- [ ] Unusual or large amounts are explained and justified

## Common Errors to Check For

1. **Unbalanced entries:** Debits do not equal credits (system should prevent, but check manual entries)
2. **Wrong period:** Entry posted to an incorrect or already-closed period
3. **Wrong sign:** Debit entered as credit or vice versa
4. **Duplicate entries:** Same transaction recorded twice (check for duplicates before posting)
5. **Wrong account:** Entry posted to incorrect GL account (especially similar account codes)
6. **Missing reversal:** Accrual entry not set to auto-reverse, causing double-counting
7. **Stale accruals:** Recurring accruals not updated for changed circumstances
8. **Round-number estimates:** Suspiciously round amounts that may not reflect actual calculations
9. **Incorrect FX rates:** Foreign currency entries using wrong exchange rate or date
10. **Missing intercompany elimination:** Entries between entities without corresponding elimination
11. **Capitalization errors:** Expenses that should be capitalized, or capitalized items that should be expensed
12. **Cut-off errors:** Transactions recorded in the wrong period based on delivery or service date