Bookkeeping Categorize

---
name: bookkeeping-categorize
description: Assign each recorded transaction a debit and credit account from the chart of accounts, flagging ambiguous items and checking debits equal credits. Use when the user has logged transactions and wants them sorted into the right accounts and expense categories. Not for formal numbered journal entries in a period-end close; see /accounting-journal.
metadata:
  argument-hint: "[project] [--skip-checks]"
  workflow: bookkeeping
  phase: 2
  artifact: 02-categorize.md
---

# Categorize

Assign each recorded transaction for "$ARGUMENTS" to the correct account in the chart of accounts. Apply double-entry bookkeeping so every debit has a matching credit.

**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":"bookkeeping-categorize","workflow":"bookkeeping","phase":2,"project":"<project>","event":"skipped","artifact":"02-categorize.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 (Categorize) of the Bookkeeping Cycle workflow (`bookkeeping`); 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 `bookkeeping` 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":"bookkeeping-categorize","workflow":"bookkeeping","phase":2,"project":"<project>","event":"refused","artifact":"02-categorize.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":"bookkeeping-categorize","workflow":"bookkeeping","phase":2,"project":"<project>","event":"started","artifact":"02-categorize.md","note":""}`.

Read `.singularskills/bookkeeping/<project>/01-record.md` for the transaction log.

## Process

1. **Load the chart of accounts:**
   - Check if a custom chart exists at `.singularskills/bookkeeping/<project>/chart-of-accounts.md`
   - If not, reference the shared template at `references/chart-of-accounts-template.md`
   - Confirm account categories cover all transaction types

2. **Categorize each transaction:**
   - For every transaction in the record log, assign:
     - **Debit account** — the account being increased (assets, expenses) or decreased (liabilities, equity, revenue)
     - **Credit account** — the matching entry
     - **Category** — high-level grouping (revenue, COGS, operating expense, asset, liability)
   - Apply consistent rules for similar transactions
   - Flag ambiguous transactions for user confirmation

3. **Validate double-entry:**
   - Ensure total debits equal total credits
   - Check that no transaction is missing an account assignment
   - Verify account numbers match the chart of accounts

4. **Write the artifact** to `.singularskills/bookkeeping/<project>/02-categorize.md` with sections:
   - **Journal Entries** — table with date, description, debit account, credit account, amount
   - **Account Summary** — totals per account
   - **Ambiguous Items** — transactions needing user review
   - **Validation** — debit/credit balance confirmation

## Output

The categorized journal written to `.singularskills/bookkeeping/<project>/02-categorize.md`. Present a summary highlighting:
- Total journal entries created
- Top expense and revenue categories
- Any ambiguous items requiring decision

**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":"bookkeeping-categorize","workflow":"bookkeeping","phase":2,"project":"<project>","event":"finished","artifact":"02-categorize.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: bookkeeping-categorize
workflow: bookkeeping
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.