# Accounting

> Skill: accounting

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

---

# Skill: accounting

## Purpose

Maintain plain-text books and generate financial statements from `main.ledger`.

## Repository Layout

- `main.ledger` - root file with include statements
- `imports/<YEAR>/` - normalized journal entries
- `transaction-imports/<YEAR>/` - raw exports
- `expenses/<YEAR>/` - invoices and receipts
- `reports/<YEAR>/` - generated report outputs

## Core Method

- Use double-entry postings only.
- Preserve source traceability in memos/payee text.
- Keep account naming stable over time.
- Record owner-funded business costs into an equity contribution account when applicable.

## Workflow

1. Review raw source files in `transaction-imports/<YEAR>/` and `expenses/<YEAR>/`.
2. Convert to normalized entries in `imports/<YEAR>/*.ledger`.
3. Update `main.ledger` include statements if needed.
4. Run ledger validation checks.
5. Generate financial reports into `reports/<YEAR>/`.

## Validation and Reporting Objectives

- Confirm global books balance from `main.ledger`.
- Review register activity for the requested period.
- Produce Profit and Loss totals for the requested period.
- Produce Balance Sheet totals as of the requested date.
- Document any assumptions or unresolved mappings.

## Output Contract

For a requested period/year, return:

1. files created or updated
2. validation outputs
3. P&L totals
4. balance sheet totals
5. unresolved classification assumptions