Accounting Journal

---
name: accounting-journal
description: Record numbered double-entry journal entries from the analyzed transaction register, each with balanced debits and credits. Use when the user has a transaction register for a period and asks to journalize it or book the transactions. Not for sorting everyday bank lines into accounts, or posting entries to ledger accounts; see /bookkeeping-categorize or /accounting-ledger.
metadata:
  argument-hint: "[project] [--skip-checks]"
  workflow: accounting
  phase: 2
  artifact: 02-journal.md
---

# Journal

Record journal entries for "$ARGUMENTS". Convert analyzed transactions into formal double-entry journal entries with equal debits and credits.

**Arguments.** `$ARGUMENTS` may contain the project name and optional flags. Take the first token as `<project>` and treat `--skip-checks` as a flag; never include flags in file paths. All paths below use `<project>`. If `--skip-checks` is present, skip the prerequisite check and, **before writing any artifact**, append one line to `.singularskills/log.jsonl`: `{"ts":"<ISO timestamp>","skill":"accounting-journal","workflow":"accounting","phase":2,"project":"<project>","event":"skipped","artifact":"02-journal.md","note":"<reason or \"none given\">"}`.

**Compute with code.** Perform every calculation (totals, balances, ratios, variances, projections) with a script — Bash, Python or a spreadsheet formula written to a file — and include the computation alongside the result. Never do arithmetic mentally.

## Prerequisites

**Part of a workflow.** This skill is phase 2 (Journal) of the Accounting Cycle workflow (`accounting`); cross-domain workflows run it too. First check `.singularskills/log.jsonl` for an open run for this project: a `run-started` line with `"project":"<project>"` and no later `run-finished` line for the same `workflow` and `project`. If one exists, the conductor is running you: continue here. Otherwise, if the user asked to start, run, continue or resume a process or workflow rather than this one step, do not continue here: invoke the `workflow` skill with the workflow the user asked for, or `accounting` when they named none, followed by `<project>`; it runs this phase in order, asks before it writes and records the run. Otherwise continue here: a later phase runs on its own, behind its gate.

Run this skill's gate before writing: `sh <this skill's folder>/scripts/gate.sh <project> <project root>`, where `<project root>` is the folder that contains `.singularskills/` (use `.` when you are already there). If it exits non-zero, stop and tell the user what it printed, unless `--skip-checks` was given (see Arguments). On a refusal, before you stop, append this line to `.singularskills/log.jsonl` (create the folder and file if missing): `{"ts":"<ISO timestamp>","skill":"accounting-journal","workflow":"accounting","phase":2,"project":"<project>","event":"refused","artifact":"02-journal.md","note":"<what the gate printed>"}`. Once the gate has passed, or under `--skip-checks` once you have appended the `skipped` line, append this line before you start work: `{"ts":"<ISO timestamp>","skill":"accounting-journal","workflow":"accounting","phase":2,"project":"<project>","event":"started","artifact":"02-journal.md","note":""}`.

Read `.singularskills/accounting/<project>/01-analyze.md` for the transaction register and chart of accounts.

## Process

1. **Review the transaction register:**
   - Load the analysis artifact from Phase 1
   - Confirm all transactions are accounted for
   - Resolve any flagged items before journalizing

2. **Create journal entries:**
   - For each transaction, record:
     - **Date** — when the transaction occurred
     - **Accounts** — debit account(s) and credit account(s)
     - **Amounts** — debit and credit amounts (must be equal)
     - **Description** — brief explanation of the transaction
   - Number entries sequentially (JE-001, JE-002, etc.)

3. **Validate entries:**
   - Every entry must have at least one debit and one credit
   - Total debits must equal total credits for each entry
   - Verify account names match the chart of accounts
   - Flag compound entries (more than two accounts) with clear explanations

4. **Write the artifact** to `.singularskills/accounting/<project>/02-journal.md` with sections:
   - **General Journal** — all entries in chronological order with debit/credit columns
   - **Entry Summary** — count of entries by type (revenue, expense, asset, liability)
   - **Validation** — confirmation that all entries balance

## Output

The journal written to `.singularskills/accounting/<project>/02-journal.md`. Present a summary highlighting:
- Total number of journal entries
- Total debits and credits (should match)
- Any compound or noteworthy entries

**Record the run.** After you have written the artifact, append this line to `.singularskills/log.jsonl` (the `started` line of Prerequisites, with `"event":"finished"`): `{"ts":"<ISO timestamp>","skill":"accounting-journal","workflow":"accounting","phase":2,"project":"<project>","event":"finished","artifact":"02-journal.md","note":""}`.

Open the artifact with this frontmatter (`agent` is the agent you run in, or `unknown`; `gate` is `passed` when the gate ran clean and `skipped` under `--skip-checks`):

```yaml
---
skill: accounting-journal
workflow: accounting
phase: 2
project: <project>
started: <ISO timestamp>
finished: <ISO timestamp>
agent: <the agent you run in, or "unknown">
gate: <passed|skipped>
---
```

End the artifact with `## Decisions` and `## Open questions`, in this shape:

```markdown
## Decisions
- <what was chosen> — <why> — <what was rejected>

## Open questions
- <what the next phase or a reviewer must settle>
```

End the artifact with this paragraph, verbatim:

> **Not financial or tax advice.** This artifact is generated analysis for review by a qualified accountant or financial professional before any filing, reporting or decision relies on it.