opencode-knowledge-work 0.0.0-stage → 0.1.0

package/content/finance/skills/finance-close-management/SKILL.md

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+---
+name: close-management
+description: Manage the month-end close process with task sequencing, dependencies, and status tracking. Use when planning the close calendar, tracking close progress, identifying blockers, or sequencing close activities by day.
+user-invocable: false
+---
+
+# Close Management
+
+**Important**: This skill assists with close management workflows but does not provide financial advice. All close activities should be reviewed by qualified financial professionals.
+
+Month-end close checklist, task sequencing and dependencies, status tracking, and common close activities organized by day.
+
+## Month-End Close Checklist
+
+### Pre-Close (Last 2-3 Business Days of the Month)
+
+- [ ] Send close calendar and deadline reminders to all contributors
+- [ ] Confirm cut-off procedures with AP, AR, payroll, and treasury
+- [ ] Verify all sub-systems are processing normally (ERP, payroll, banking)
+- [ ] Complete preliminary bank reconciliation (all but last-day activity)
+- [ ] Review open purchase orders for potential accrual needs
+- [ ] Confirm payroll processing schedule aligns with close timeline
+- [ ] Collect information for any known unusual transactions
+
+### Close Day 1 (T+1: First Business Day After Month-End)
+
+- [ ] Confirm all sub-ledger modules have completed period-end processing
+- [ ] Run AP accruals for goods/services received but not invoiced
+- [ ] Post payroll entries and payroll accrual (if pay period straddles month-end)
+- [ ] Record cash receipts and disbursements through month-end
+- [ ] Post intercompany transactions and confirm with counterparties
+- [ ] Complete bank reconciliation with final bank statement
+- [ ] Run fixed asset depreciation
+- [ ] Post prepaid expense amortization
+
+### Close Day 2 (T+2)
+
+- [ ] Complete revenue recognition entries and deferred revenue adjustments
+- [ ] Post all remaining accrual journal entries
+- [ ] Complete AR subledger reconciliation
+- [ ] Complete AP subledger reconciliation
+- [ ] Record inventory adjustments (if applicable)
+- [ ] Post FX revaluation entries for foreign currency balances
+- [ ] Begin balance sheet account reconciliations
+
+### Close Day 3 (T+3)
+
+- [ ] Complete all balance sheet reconciliations
+- [ ] Post any adjusting journal entries identified during reconciliation
+- [ ] Complete intercompany reconciliation and elimination entries
+- [ ] Run preliminary trial balance and income statement
+- [ ] Perform preliminary flux analysis on income statement
+- [ ] Investigate and resolve material variances
+
+### Close Day 4 (T+4)
+
+- [ ] Post tax provision entries (income tax, sales tax, property tax)
+- [ ] Complete equity roll-forward (stock compensation, treasury stock)
+- [ ] Finalize all journal entries — soft close
+- [ ] Generate draft financial statements (P&L, BS, CF)
+- [ ] Perform detailed flux analysis and prepare variance explanations
+- [ ] Management review of financial statements and key metrics
+
+### Close Day 5 (T+5)
+
+- [ ] Post any final adjustments from management review
+- [ ] Finalize financial statements — hard close
+- [ ] Lock the period in the ERP/GL system
+- [ ] Distribute financial reporting package to stakeholders
+- [ ] Update forecasts/projections based on actual results
+- [ ] Conduct close retrospective — identify process improvements
+
+## Task Sequencing and Dependencies
+
+### Dependency Map
+
+Tasks are organized by what must complete before the next task can begin:
+
+```
+LEVEL 1 (No dependencies — can start immediately at T+1):
+├── Cash receipts/disbursements recording
+├── Bank statement retrieval
+├── Payroll processing/accrual
+├── Fixed asset depreciation run
+├── Prepaid amortization
+├── AP accrual preparation
+└── Intercompany transaction posting
+
+LEVEL 2 (Depends on Level 1 completion):
+├── Bank reconciliation (needs: cash entries + bank statement)
+├── Revenue recognition (needs: billing/delivery data finalized)
+├── AR subledger reconciliation (needs: all revenue/cash entries)
+├── AP subledger reconciliation (needs: all AP entries/accruals)
+├── FX revaluation (needs: all foreign currency entries posted)
+└── Remaining accrual JEs (needs: review of all source data)
+
+LEVEL 3 (Depends on Level 2 completion):
+├── All balance sheet reconciliations (needs: all JEs posted)
+├── Intercompany reconciliation (needs: both sides posted)
+├── Adjusting entries from reconciliations
+└── Preliminary trial balance
+
+LEVEL 4 (Depends on Level 3 completion):
+├── Tax provision (needs: pre-tax income finalized)
+├── Equity roll-forward
+├── Consolidation and eliminations
+├── Draft financial statements
+└── Preliminary flux analysis
+
+LEVEL 5 (Depends on Level 4 completion):
+├── Management review
+├── Final adjustments
+├── Hard close / period lock
+├── Financial reporting package
+└── Forecast updates
+```
+
+### Critical Path
+
+The critical path determines the minimum close duration. Typical critical path:
+
+```
+Cash/AP/AR entries → Subledger reconciliations → Balance sheet recs →
+  Tax provision → Draft financials → Management review → Hard close
+```
+
+To shorten the close:
+- Automate Level 1 entries (depreciation, prepaid amortization, standard accruals)
+- Pre-reconcile accounts during the month (continuous reconciliation)
+- Parallel-process independent reconciliations
+- Set clear deadlines with consequences for late submissions
+- Use standardized templates to reduce reconciliation prep time
+
+## Status Tracking and Reporting
+
+### Close Status Dashboard
+
+Track each close task with the following attributes:
+
+| Task | Owner | Deadline | Status | Blocker | Notes |
+|------|-------|----------|--------|---------|-------|
+| [Task name] | [Person/role] | [Day T+N] | Not Started / In Progress / Complete / Blocked | [If blocked, what's blocking] | [Any notes] |
+
+### Status Definitions
+
+- **Not Started:** Task has not yet begun (may be waiting on dependencies)
+- **In Progress:** Task is actively being worked on
+- **Complete:** Task is finished and has been reviewed/approved
+- **Blocked:** Task cannot proceed due to a dependency, missing data, or issue
+- **At Risk:** Task is in progress but may not meet its deadline
+
+### Daily Close Status Meeting (Recommended)
+
+During the close period, hold a brief (15-minute) daily standup:
+
+1. **Review status board:** Walk through open tasks, flag any that are behind
+2. **Identify blockers:** Surface any issues preventing task completion
+3. **Reassign or escalate:** Adjust ownership or escalate blockers to resolve quickly
+4. **Update timeline:** If any tasks are at risk, assess impact on overall close timeline
+
+### Close Metrics to Track Over Time
+
+| Metric | Definition | Target |
+|--------|-----------|--------|
+| Close duration | Business days from period end to hard close | Reduce over time |
+| # of adjusting entries after soft close | Entries posted during management review | Minimize |
+| # of late tasks | Tasks completed after their deadline | Zero |
+| # of reconciliation exceptions | Reconciling items requiring investigation | Reduce over time |
+| # of restatements / corrections | Errors found after close | Zero |
+
+## Common Close Activities by Day
+
+### Typical 5-Day Close Calendar
+
+| Day | Key Activities | Responsible |
+|-----|---------------|-------------|
+| **T+1** | Cash entries, payroll, AP accruals, depreciation, prepaid amortization, intercompany posting | Staff accountants, payroll |
+| **T+2** | Revenue recognition, remaining accruals, subledger reconciliations (AR, AP, FA), FX revaluation | Revenue accountant, AP/AR, treasury |
+| **T+3** | Balance sheet reconciliations, intercompany reconciliation, eliminations, preliminary trial balance, preliminary flux | Accounting team, consolidation |
+| **T+4** | Tax provision, equity roll-forward, draft financial statements, detailed flux analysis, management review | Tax, controller, FP&A |
+| **T+5** | Final adjustments, hard close, period lock, reporting package distribution, forecast update, retrospective | Controller, FP&A, finance leadership |
+
+### Accelerated Close (3-Day Target)
+
+For organizations targeting a faster close:
+
+| Day | Key Activities |
+|-----|---------------|
+| **T+1** | All JEs posted (automated + manual), all subledger reconciliations, bank reconciliation, intercompany reconciliation, preliminary trial balance |
+| **T+2** | All balance sheet reconciliations, tax provision, consolidation, draft financial statements, flux analysis, management review |
+| **T+3** | Final adjustments, hard close, reporting package, forecast update |
+
+**Prerequisites for a 3-day close:**
+- Automated recurring journal entries (depreciation, amortization, standard accruals)
+- Continuous reconciliation during the month (not all at month-end)
+- Automated intercompany elimination
+- Pre-close activities completed before month-end (cut-off, accrual estimates)
+- Empowered team with clear ownership and minimal handoffs
+- Real-time or near-real-time sub-system integration
+
+## Close Process Improvement
+
+### Common Bottlenecks and Solutions
+
+| Bottleneck | Root Cause | Solution |
+|-----------|-----------|---------|
+| Late AP accruals | Waiting for department spend confirmation | Implement continuous accrual estimation; set cut-off deadlines |
+| Manual journal entries | Recurring entries prepared manually each month | Automate standard recurring entries in the ERP |
+| Slow reconciliations | Starting from scratch each month | Implement continuous/rolling reconciliation |
+| Intercompany delays | Waiting for counterparty confirmation | Automate intercompany matching; set stricter deadlines |
+| Management review changes | Large adjustments found during review | Improve preliminary review process; empower team to catch issues earlier |
+| Missing supporting documents | Scrambling for documentation at close | Maintain documentation throughout the month |
+
+### Close Retrospective Questions
+
+After each close, ask:
+1. What went well this close that we should continue?
+2. What took longer than expected and why?
+3. What blockers did we encounter and how can we prevent them?
+4. Were there any surprises in the financial results we should have caught earlier?
+5. What can we automate or streamline for next month?

package/content/finance/skills/finance-financial-statements/SKILL.md

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+---
+name: financial-statements
+description: Generate financial statements (income statement, balance sheet, cash flow) with period-over-period comparison and variance analysis. Use when preparing a monthly or quarterly P&L, closing the books and need to flag material variances, comparing actuals to budget, building a financial summary for leadership review, or looking up GAAP presentation requirements and period-end adjustments.
+argument-hint: "<frequency> <period>"
+---
+
+# /financial-statements
+
+> If you see unfamiliar placeholders or need to check which tools are connected, see [CONNECTORS.md](../../CONNECTORS.md).
+
+**Important**: This command assists with financial statement workflows but does not provide financial advice. All statements should be reviewed by qualified financial professionals before use in reporting or filings.
+
+Generate financial statements with period-over-period comparison and variance analysis. The workflow below walks through income statement generation; balance sheet and cash flow statement reference formats, GAAP presentation requirements (ASC 220/210/230), and common period-end adjustments are included as supporting reference material.
+
+## Usage
+
+```
+/financial-statements <period-type> <period>
+```
+
+### Arguments
+
+- `period-type` — The reporting period type:
+  - `monthly` — Single month P&L with prior month and prior year month comparison
+  - `quarterly` — Quarter P&L with prior quarter and prior year quarter comparison
+  - `annual` — Full year P&L with prior year comparison
+  - `ytd` — Year-to-date P&L with prior year YTD comparison
+- `period` — The period to report (e.g., `2024-12`, `2024-Q4`, `2024`)
+
+## Workflow
+
+### 1. Gather Financial Data
+
+If ~~erp or ~~data warehouse is connected:
+- Pull trial balance or income statement data for the specified period
+- Pull comparison period data (prior period, prior year, budget/forecast)
+- Pull account hierarchy and groupings for presentation
+
+If no data source is connected:
+> Connect ~~erp or ~~data warehouse to pull financial data automatically. You can also paste trial balance data, upload a spreadsheet, or provide income statement data for analysis.
+
+Prompt the user to provide:
+- Current period revenue and expense data (by account or category)
+- Comparison period data (prior period, prior year, and/or budget)
+- Any known adjustments or reclassifications
+
+### 2. Generate Income Statement
+
+Present in standard multi-column format:
+
+```
+INCOME STATEMENT
+Period: [Period description]
+(in thousands, unless otherwise noted)
+
+                              Current    Prior      Variance   Variance   Budget    Budget
+                              Period     Period     ($)        (%)        Amount    Var ($)
+                              --------   --------   --------   --------   --------  --------
+REVENUE
+  Product revenue             $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX
+  Service revenue             $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX
+  Other revenue               $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX
+                              --------   --------   --------              --------  --------
+TOTAL REVENUE                 $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX
+
+COST OF REVENUE
+  [Cost items]                $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX
+                              --------   --------   --------              --------  --------
+GROSS PROFIT                  $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX
+  Gross Margin                XX.X%      XX.X%
+
+OPERATING EXPENSES
+  Research & development      $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX
+  Sales & marketing           $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX
+  General & administrative    $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX
+                              --------   --------   --------              --------  --------
+TOTAL OPERATING EXPENSES      $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX
+
+OPERATING INCOME (LOSS)       $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX
+  Operating Margin            XX.X%      XX.X%
+
+OTHER INCOME (EXPENSE)
+  Interest income             $XX,XXX    $XX,XXX    $X,XXX     X.X%
+  Interest expense           ($XX,XXX)  ($XX,XXX)   $X,XXX     X.X%
+  Other, net                  $XX,XXX    $XX,XXX    $X,XXX     X.X%
+                              --------   --------   --------
+TOTAL OTHER INCOME (EXPENSE)  $XX,XXX    $XX,XXX    $X,XXX     X.X%
+
+INCOME BEFORE TAXES           $XX,XXX    $XX,XXX    $X,XXX     X.X%
+  Income tax expense          $XX,XXX    $XX,XXX    $X,XXX     X.X%
+                              --------   --------   --------
+
+NET INCOME (LOSS)             $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX
+  Net Margin                  XX.X%      XX.X%
+```
+
+### 3. Variance Analysis
+
+For each line item, calculate and flag material variances.
+
+#### Variance Calculation
+
+For each line item, calculate:
+- **Dollar variance:** Current period - Prior period (or current period - budget)
+- **Percentage variance:** (Current - Prior) / |Prior| x 100
+- **Basis point change:** For margins and ratios, express change in basis points (1 bp = 0.01%)
+
+#### Materiality Thresholds
+
+Define what constitutes a "material" variance requiring investigation. Common approaches:
+
+- **Fixed dollar threshold:** Variances exceeding a set dollar amount (e.g., $50K, $100K)
+- **Percentage threshold:** Variances exceeding a set percentage (e.g., 10%, 15%)
+- **Combined:** Either the dollar OR percentage threshold is exceeded
+- **Scaled:** Different thresholds for different line items based on their size and volatility
+
+*Example thresholds (adjust for your organization):*
+
+| Line Item Size | Dollar Threshold | Percentage Threshold |
+|---------------|-----------------|---------------------|
+| > $10M        | $500K           | 5%                  |
+| $1M - $10M    | $100K           | 10%                 |
+| < $1M         | $50K            | 15%                 |
+
+#### Variance Decomposition
+
+Break down total variance into component drivers:
+
+- **Volume/quantity effect:** Change in volume at prior period rates
+- **Rate/price effect:** Change in rate/price at current period volume
+- **Mix effect:** Shift in composition between items with different rates/margins
+- **New/discontinued items:** Items present in one period but not the other
+- **One-time/non-recurring items:** Items that are not expected to repeat
+- **Timing effect:** Items shifting between periods (not a true change in run rate)
+- **Currency effect:** Impact of FX rate changes on translated results
+
+#### Investigation and Narrative
+
+For each material variance:
+1. Quantify the variance ($ and %)
+2. Identify whether favorable or unfavorable
+3. Decompose into drivers using the categories above
+4. Provide a narrative explanation of the business reason
+5. Assess whether the variance is temporary or represents a trend change
+6. Note any actions required (further investigation, forecast update, process change)
+
+### 4. Key Metrics Summary
+
+```
+KEY METRICS
+                              Current    Prior      Change
+Revenue growth (%)                                  X.X%
+Gross margin (%)              XX.X%      XX.X%      X.X pp
+Operating margin (%)          XX.X%      XX.X%      X.X pp
+Net margin (%)                XX.X%      XX.X%      X.X pp
+OpEx as % of revenue          XX.X%      XX.X%      X.X pp
+Effective tax rate (%)        XX.X%      XX.X%      X.X pp
+```
+
+### 5. Material Variance Summary
+
+List all material variances requiring investigation:
+
+| Line Item | Variance ($) | Variance (%) | Direction | Preliminary Driver | Action |
+|-----------|-------------|-------------|-----------|-------------------|--------|
+| [Item]    | $X,XXX      | X.X%        | Unfav.    | [If known]        | Investigate |
+
+### 6. Output
+
+Provide:
+1. Formatted income statement with comparisons
+2. Key metrics summary
+3. Material variance listing with investigation flags
+4. Suggested follow-up questions for unexplained variances
+5. Offer to drill into any specific variance with `/flux`
+
+## GAAP Presentation Requirements
+
+### Income Statement (ASC 220 / IAS 1)
+
+- Present all items of income and expense recognized in a period
+- Classify expenses either by nature (materials, labor, depreciation) or by function (COGS, R&D, S&M, G&A) — function is more common for US companies
+- If classified by function, disclose depreciation, amortization, and employee benefit costs by nature in the notes
+- Present operating and non-operating items separately
+- Show income tax expense as a separate line
+- Extraordinary items are prohibited under both US GAAP and IFRS
+- Discontinued operations presented separately, net of tax
+
+**Common presentation considerations:**
+
+- **Revenue disaggregation:** ASC 606 requires disaggregation of revenue into categories that depict how the nature, amount, timing, and uncertainty of revenue are affected by economic factors
+- **Stock-based compensation:** Classify within the functional expense categories (R&D, S&M, G&A) with total SBC disclosed in notes
+- **Restructuring charges:** Present separately if material, or include in operating expenses with note disclosure
+- **Non-GAAP adjustments:** If presenting non-GAAP measures (common in earnings releases), clearly label and reconcile to GAAP
+
+### Balance Sheet (ASC 210 / IAS 1)
+
+- Distinguish between current and non-current assets and liabilities
+- Current: expected to be realized, consumed, or settled within 12 months (or the operating cycle if longer)
+- Present assets in order of liquidity (most liquid first) — standard US practice
+- Accounts receivable shown net of allowance for credit losses (ASC 326)
+- Property and equipment shown net of accumulated depreciation
+- Goodwill is not amortized — tested for impairment annually (ASC 350)
+- Leases: recognize right-of-use assets and lease liabilities for operating and finance leases (ASC 842)
+
+### Cash Flow Statement (ASC 230 / IAS 7)
+
+- Indirect method is most common (start with net income, adjust for non-cash items)
+- Direct method is permitted but rarely used (requires supplemental indirect reconciliation)
+- Interest paid and income taxes paid must be disclosed (either on the face or in notes)
+- Non-cash investing and financing activities disclosed separately (e.g., assets acquired under leases, stock issued for acquisitions)
+- Cash equivalents: short-term, highly liquid investments with original maturities of 3 months or less
+
+## Balance Sheet Reference Format
+
+```
+ASSETS
+Current Assets
+  Cash and cash equivalents
+  Short-term investments
+  Accounts receivable, net
+  Inventory
+  Prepaid expenses and other current assets
+Total Current Assets
+
+Non-Current Assets
+  Property and equipment, net
+  Operating lease right-of-use assets
+  Goodwill
+  Intangible assets, net
+  Long-term investments
+  Other non-current assets
+Total Non-Current Assets
+
+TOTAL ASSETS
+
+LIABILITIES AND STOCKHOLDERS' EQUITY
+Current Liabilities
+  Accounts payable
+  Accrued liabilities
+  Deferred revenue, current portion
+  Current portion of long-term debt
+  Operating lease liabilities, current portion
+  Other current liabilities
+Total Current Liabilities
+
+Non-Current Liabilities
+  Long-term debt
+  Deferred revenue, non-current
+  Operating lease liabilities, non-current
+  Other non-current liabilities
+Total Non-Current Liabilities
+
+Total Liabilities
+
+Stockholders' Equity
+  Common stock
+  Additional paid-in capital
+  Retained earnings (accumulated deficit)
+  Accumulated other comprehensive income (loss)
+  Treasury stock
+Total Stockholders' Equity
+
+TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY
+```
+
+## Cash Flow Statement Reference Format (Indirect Method)
+
+```
+CASH FLOWS FROM OPERATING ACTIVITIES
+Net income (loss)
+Adjustments to reconcile net income to net cash from operations:
+  Depreciation and amortization
+  Stock-based compensation
+  Amortization of debt issuance costs
+  Deferred income taxes
+  Loss (gain) on disposal of assets
+  Impairment charges
+  Other non-cash items
+Changes in operating assets and liabilities:
+  Accounts receivable
+  Inventory
+  Prepaid expenses and other assets
+  Accounts payable
+  Accrued liabilities
+  Deferred revenue
+  Other liabilities
+Net Cash Provided by (Used in) Operating Activities
+
+CASH FLOWS FROM INVESTING ACTIVITIES
+  Purchases of property and equipment
+  Purchases of investments
+  Proceeds from sale/maturity of investments
+  Acquisitions, net of cash acquired
+  Other investing activities
+Net Cash Provided by (Used in) Investing Activities
+
+CASH FLOWS FROM FINANCING ACTIVITIES
+  Proceeds from issuance of debt
+  Repayment of debt
+  Proceeds from issuance of common stock
+  Repurchases of common stock
+  Dividends paid
+  Payment of debt issuance costs
+  Other financing activities
+Net Cash Provided by (Used in) Financing Activities
+
+Effect of exchange rate changes on cash
+
+Net Increase (Decrease) in Cash and Cash Equivalents
+Cash and cash equivalents, beginning of period
+Cash and cash equivalents, end of period
+```
+
+## Common Adjustments and Reclassifications
+
+### Period-End Adjustments
+
+1. **Accruals:** Record expenses incurred but not yet paid (AP accruals, payroll accruals, interest accruals)
+2. **Deferrals:** Adjust prepaid expenses, deferred revenue, and deferred costs for the period
+3. **Depreciation and amortization:** Book periodic depreciation/amortization from fixed asset and intangible schedules
+4. **Bad debt provision:** Adjust allowance for credit losses based on aging analysis and historical loss rates
+5. **Inventory adjustments:** Record write-downs for obsolete, slow-moving, or impaired inventory
+6. **FX revaluation:** Revalue foreign-currency-denominated monetary assets and liabilities at period-end rates
+7. **Tax provision:** Record current and deferred income tax expense
+8. **Fair value adjustments:** Mark-to-market investments, derivatives, and other fair-value items
+
+### Reclassifications
+
+1. **Current/non-current reclassification:** Reclassify long-term debt maturing within 12 months to current
+2. **Contra account netting:** Net allowances against gross receivables, accumulated depreciation against gross assets
+3. **Intercompany elimination:** Eliminate intercompany balances and transactions in consolidation
+4. **Discontinued operations:** Reclassify results of discontinued operations to a separate line item
+5. **Equity method adjustments:** Record share of investee income/loss for equity method investments
+6. **Segment reclassifications:** Ensure transactions are properly classified by operating segment

package/content/finance/skills/finance-journal-entry/SKILL.md

@@ -0,0 +1,131 @@
+---
+name: journal-entry
+description: Prepare journal entries with proper debits, credits, and supporting detail. Use when booking month-end accruals (AP, payroll, prepaid), recording depreciation or amortization, posting revenue recognition or deferred revenue adjustments, or documenting an entry for audit review.
+argument-hint: "<entry type> [period]"
+---
+
+# Journal Entry Preparation
+
+> If you see unfamiliar placeholders or need to check which tools are connected, see [CONNECTORS.md](../../CONNECTORS.md).
+
+**Important**: This command assists with journal entry workflows but does not provide financial advice. All entries should be reviewed by qualified financial professionals before posting.
+
+Prepare journal entries with proper debits, credits, supporting detail, and review documentation.
+
+## Usage
+
+```
+/je <type> <period>
+```
+
+### Arguments
+
+- `type` — The journal entry type. One of:
+  - `ap-accrual` — Accounts payable accruals for goods/services received but not yet invoiced
+  - `fixed-assets` — Depreciation and amortization entries for fixed assets and intangibles
+  - `prepaid` — Amortization of prepaid expenses (insurance, software, rent, etc.)
+  - `payroll` — Payroll accruals including salaries, benefits, taxes, and bonus accruals
+  - `revenue` — Revenue recognition entries including deferred revenue adjustments
+- `period` — The accounting period (e.g., `2024-12`, `2024-Q4`, `2024`)
+
+## Workflow
+
+### 1. Gather Source Data
+
+If ~~erp or ~~data warehouse is connected:
+- Pull the trial balance for the specified period
+- Pull subledger detail for the relevant accounts
+- Pull prior period entries of the same type for reference
+- Identify the current GL balances for affected accounts
+
+If no data source is connected:
+> Connect ~~erp or ~~data warehouse to pull GL data automatically. You can also paste trial balance data or upload a spreadsheet.
+
+Prompt the user to provide:
+- Trial balance or GL balances for affected accounts
+- Subledger detail or supporting schedules
+- Prior period entries for reference (optional)
+
+### 2. Calculate the Entry
+
+Based on the JE type:
+
+**AP Accrual:**
+- Identify goods/services received but not invoiced by period end
+- Calculate accrual amounts from PO receipts, contracts, or estimates
+- Debit: Expense accounts (or asset accounts for capitalizable items)
+- Credit: Accrued liabilities
+
+**Fixed Assets:**
+- Pull the fixed asset register or depreciation schedule
+- Calculate period depreciation by asset class and method (straight-line, declining balance, units of production)
+- Debit: Depreciation expense (by department/cost center)
+- Credit: Accumulated depreciation
+
+**Prepaid:**
+- Pull the prepaid amortization schedule
+- Calculate the period amortization for each prepaid item
+- Debit: Expense accounts (by type — insurance, software, rent, etc.)
+- Credit: Prepaid expense accounts
+
+**Payroll:**
+- Calculate accrued salaries for days worked but not yet paid
+- Calculate accrued benefits (health, retirement contributions, PTO)
+- Calculate employer payroll tax accruals
+- Calculate bonus accruals (if applicable, based on plan terms)
+- Debit: Salary expense, benefits expense, payroll tax expense
+- Credit: Accrued payroll, accrued benefits, accrued payroll taxes
+
+**Revenue:**
+- Review contracts and performance obligations
+- Calculate revenue to recognize based on delivery/performance
+- Adjust deferred revenue balances
+- Debit: Deferred revenue (or accounts receivable)
+- Credit: Revenue accounts (by stream/category)
+
+### 3. Generate the Journal Entry
+
+Present the entry in standard format:
+
+```
+Journal Entry: [Type] — [Period]
+Prepared by: [User]
+Date: [Period end date]
+
+| Line | Account Code | Account Name | Debit | Credit | Department | Memo |
+|------|-------------|--------------|-------|--------|------------|------|
+| 1    | XXXX        | [Name]       | X,XXX |        | [Dept]     | [Detail] |
+| 2    | XXXX        | [Name]       |       | X,XXX  | [Dept]     | [Detail] |
+|      |             | **Total**    | X,XXX | X,XXX  |            |      |
+
+Supporting Detail:
+- [Calculation basis and assumptions]
+- [Reference to supporting schedule or documentation]
+
+Reversal: [Yes/No — if yes, specify reversal date]
+```
+
+### 4. Review Checklist
+
+Before finalizing, verify:
+
+- [ ] Debits equal credits
+- [ ] Correct accounting period
+- [ ] Account codes are valid and map to the right GL accounts
+- [ ] Amounts are calculated correctly with supporting detail
+- [ ] Memo/description is clear and specific enough for audit
+- [ ] Department/cost center coding is correct
+- [ ] Entry is consistent with prior period treatment
+- [ ] Reversal flag is set appropriately (accruals should auto-reverse)
+- [ ] Supporting documentation is referenced or attached
+- [ ] Entry is within the user's approval authority
+- [ ] No unusual or out-of-pattern amounts that need investigation
+
+### 5. Output
+
+Provide:
+1. The formatted journal entry
+2. Supporting calculations
+3. Comparison to prior period entry of the same type (if available)
+4. Any items flagged for review or follow-up
+5. Instructions for posting (manual entry or upload format for the user's ERP)