# Journal Entry Prep

> Prepare balanced journal entry drafts with calculations, support, review controls, and reversal treatment. Use for accruals, prepayments, reclasses, corrections, allocations, intercompany entries, and period-end adjustments.

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

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# Journal Entry Preparation

## Intake

Confirm entity, ledger, period, posting date, currency, entry type, business event, accounting policy, source documents, account and dimension structure, tax treatment, materiality, preparer, and approver.

## Procedure

1. Explain the economic event and why an entry is required.
2. Cite the contract, invoice, schedule, system report, policy, or calculation supporting recognition and measurement.
3. Build a transparent calculation with source values, formula, unit, exchange rate, rounding, and tie-out.
4. Prepare lines containing account, description, debit, credit, currency, entity, department/cost center, project, tax code, and counterparty where relevant.
5. Verify total debit = total credit and confirm the expected statement impact.
6. Define whether the entry reverses, the reversal date and method, and how the underlying item will clear.
7. Add duplicate-entry, period, account, cut-off, approval, and segregation-of-duties checks.

## Output

Provide purpose, support index, calculation, journal lines, financial statement impact, assumptions, open questions, preparer, approver, and status. Without sufficient support or authorization, label it **draft only - not posted**.

Never invent documentation, choose an account without the chart of accounts, or treat an estimate as a confirmed amount. Flag unusual round numbers, stale accruals, manual control-account entries, missing reversals, and foreign-exchange inconsistencies.