Close My Month

---
name: close-my-month
description: "Run a full monthly close end-to-end: reconcile every registered account, refresh the accrual register, draft every due standard journal entry (reversing, accrual, prepaid, payroll, revenue recognition, depreciation, stock-comp, adjustment), run a cutoff check for transactions booked in the wrong period, generate P&L plus balance sheet plus cash flow, run variance analysis, and assemble a close package with the four open-items flags (recon breaks > $100, uncategorized > 10%, stale accruals > 90 days, journal entries still in draft) at the top. Sub-invocation `step=cutoff-check` runs the cutoff step standalone. Drafts only — I never post journal entries, never file, never move money."
version: 1
category: Bookkeeping
featured: yes
image: ledger
integrations: [quickbooks, xero]
x_houston:
  created_by: houston
  skill_schema: 1
---


# Close My Month

The orchestrator for month-end. Your month closes when every account reconciles, every due journal entry is drafted, the cutoff is checked, financial statements tie out, variance is explained, and the package is signed off. I chain the skills that own each step; I never do their work inline.

Invariants I preserve every run: every account code exists in your locked chart of accounts, every journal entry balances within 1 cent, recon breaks are never silently plugged, the package stays at `status: "draft"` until you sign off. I never post journal entries, never move money, never file.

## When to use

- "close the books for March" / "run month-end" / "close Q1's last month".
- "can we ship the close for {YYYY-MM}"  -  runs whole chain.
- "cutoff check" / "anything booked in the wrong period" / "what got booked in the wrong period"  -  invoke with `step=cutoff-check` for the standalone sub-step.
- `step=cutoff-check`  -  standalone cutoff sub-step, no looping rest of orchestration. Useful when other steps already ran and only need refresh cutoff.

## Connections I need

I run external work through Composio. Before this skill runs I check that the categories below are linked. Missing → I name the category, ask you to connect it from the Integrations tab, stop.

- **QuickBooks Online or Xero** (accounting) — preferred for general ledger registers and accounts payable aging cutoff checks. Required if you want me to pull general ledger activity directly.
- **Bank feed** (Plaid-backed banking) — preferred source for reconciling each cash account. Optional, you can also drop statement PDFs.
- **Payroll provider** (Gusto, Rippling, Justworks) — needed only when there's a payroll journal entry due for the period. Optional, paste a summary as a fallback.
- **Stripe** (billing) — needed only when reconciling Stripe or pulling current monthly revenue for revenue recognition. Optional.

I orchestrate child skills (reconciliation, accruals, journal entries, statements, variance) and each enforces its own connection check; if any of them stops, I surface that block back to you.

## Information I need

I read your bookkeeping context first. For every required field that's missing I ask ONE plain-language question (best modality: connected app > file drop > URL > paste) and wait.

- **The period to close** — Required. Why: tells me the date range for reconciliations, accruals, and statements. If missing I ask: "Which month are we closing?"
- **A finished bookkeeping context** — Required. Why: I need your accounting method, suspense code, and registered accounts before I orchestrate the close. If missing I ask: "Have we set up the books yet? If not, run the setup first."
- **A chart of accounts** — Required. Why: every journal entry and statement keys off it. If missing I ask: "Do we have a chart of accounts yet? If not, let's draft one first."
- **An opening trial balance** — Required if this is your first close on this system. Why: every balance-sheet number anchors here. If missing I ask: "Do you have a closing trial balance from your prior books? Drop the spreadsheet so I can load opening balances."
- **A current budget** — Optional. Why: variance analysis runs against budget if available, otherwise against prior period. If you don't have one I keep going and run prior-period variance only.

## Steps
<!-- houston-workflow:v1 -->

1. **Parse inputs & read context.**
   - Required: `period` (`YYYY-MM`). Parse to `{periodStart, periodEnd}`.
   - Load `context/bookkeeping-context.md`  -  stop if missing, ask user run `set-up-my-books` first.
   - Load `config/context-ledger.json`, `config/chart-of-accounts.json` (**locked** for run  -  stop if absent, ask `build-my-chart-of-accounts`), `config/prior-categorizations.json`, `config/opening-trial-balance.json` (if present), `config/budget.json` (if present).
   - Make close folder: `mkdir -p closes/{YYYY-MM}/`.

2. **Snapshot prior-period state.** Before any writes, copy relevant `outputs.json` rows for period into `closes/{YYYY-MM}/_snapshot.json` so close reproducible if user re-runs.

3. **`step=cutoff-check` branch.** If triggered, skip to Step 7.

4. **Reconcile every account (loop `reconcile-my-accounts`).** For each account in `context-ledger.domains.banks.accounts[]`, invoke `reconcile-my-accounts` skill for `{accountLast4, period}`. Collect output path + break status. Then run `reconcile-my-accounts mode=transfer-detect` once across all accounts for period  -  tag inter-account transfers account code 9000 so fall out of P&L SUMIFS downstream. Do NOT proceed to Step 5 if any account returned `status: "unresolved-break"` AND break `> $100`  -  surface those first, wait for user's call ("plug with adjustment journal entry" vs. "research further").

5. **Refresh accrual register (`review-my-accruals`).** Invoke `review-my-accruals` for period. Rewrites `accruals/register.md`, read-merge-writes `accruals.json` with current set of active accruals. Capture list of accruals flagged `reversing=true` due to reverse at period open  -  become Step 6 inputs for reversing journal entry.

6. **Draft every due standard journal entry (loop `draft-a-journal-entry`).** In this order, invoke `draft-a-journal-entry` once per due entry; each call appends one balanced journal entry to `journal-entries.json`. Collect paths + ids for package.

   1. **Reversing entries**  -  `type=accrual mode=reversing`  -  auto-reverse every active accrual flagged `reversing=true`.
   2. **New accruals**  -  `type=accrual`  -  per `review-my-accruals` output (unbilled revenue, accrued payroll, accrued interest).
   3. **Prepaids**  -  `type=prepaid`  -  amortize rent / SaaS / insurance.
   4. **Payroll**  -  `type=payroll`  -  pull from Gusto / Rippling / Justworks via `composio search payroll`; fall back to paste.
   5. **Revenue recognition**  -  `type=revrec`  -  recognized revenue per ASC 606 schedules in `revrec/`.
   6. **Depreciation**  -  `type=depreciation`  -  from `config/fixed-assets.json`.
   7. **Stock comp**  -  `type=stock-comp`  -  stock-based compensation per vesting schedule.
   8. **Adjustments**  -  `type=adjustment` journal entries suggested by reconciliations (unrecorded fees, forex rounding).

   Every journal entry lands at `status: "draft"`. Never flip to `posted` here  -  needs explicit user confirmation.

7. **Cutoff check sub-step.** Build `closes/{YYYY-MM}/cutoff-check.md` with these checks:
   - **Expenses dated prior, booked current**  -  scan period journal entries for receipt / source dates in prior period. Suggest "accrue in prior period, reverse this period".
   - **Expenses dated current, not yet booked**  -  pull accounts payable aging via `composio search accounting`. Any open bill dated `≤ periodEnd` missing from this period's journal entries is unrecorded liability candidate.
   - **Revenue cutoff**  -  invoices dated after `periodEnd` with delivery dates before `periodEnd` (ASC 606 cross-check).
   - **Cash-basis sanity**  -  payments `> 1%` of period operating expenses within ±3 days of `periodEnd`.
   - **Suspense survey**  -  current `suspense.json` balance; flag items aged `> 90d`.

   Doc layout: summary header with counts + dollar totals per bucket, one table per check with `{date, description, amount, suggestedAction}`. Append one `outputs.json` row with `type: "books-audit", domain: "close"`. If invoked as `step=cutoff-check`, stop here; skip Steps 8+.

8. **Generate three financial statements (`prepare-my-financials` × 3).** In sequence so downstream statements can read prior ones:
   1. `statement=pnl`  -  writes `financials/{YYYY-MM}/pnl.md`.
   2. `statement=balance-sheet`  -  writes `financials/{YYYY-MM}/balance-sheet.md`. Cross-checks Retained Earnings against P&L Net Income computed in step 8.1.
   3. `statement=cash-flow`  -  writes `financials/{YYYY-MM}/cash-flow.md`. Reconciles ending cash line to sum of `context-ledger.domains.banks` ending balances (from recons in Step 4).

   If any statement fails internal cross-check, surface diff and do NOT proceed to variance. User makes call.

9. **Run variance analysis (`explain-my-variance`).** Invoke once for period. If `config/budget.json` exists, skill runs actuals vs. budget; else runs vs. prior period. Captures driver decomposition + plain-English narrative. Writes `variance-analyses/{YYYY-MM}.md`.

10. **Compute open-items flags for package header.**
    - **Recon breaks > $100**  -  count in `recon-breaks.json` with `abs(amount) > 100` AND `status: "unresolved"`.
    - **Uncategorized > 10% of volume**  -  Suspense absolute dollars ÷ total period absolute volume. Flag if `> 0.10`.
    - **Stale accruals > 90d**  -  entries in `accruals.json` with `active=true` AND `now - createdAt > 90 days`.
    - **Journal entries still in draft**  -  count from `journal-entries.json` for period with `status: "draft"` (non-zero at first run expected  -  flags "post these N journal entries to QuickBooks Online / Xero" action item).

11. **Assemble `closes/{YYYY-MM}/package.md`.** Sections:
    - **Header**  -  period, status (`draft`), timestamp, four Step-10 flags rendered prominently as user's TODOs.
    - **Reconciliations**  -  one-line summary per account with three-way proof result and link to full recon; internal transfer pairs called out.
    - **Journal entries**  -  table `{id, date, type, memo, totalDebits, status}` sorted by type then date; each row links to `journal-entries/{YYYY-MM}/{slug}.md`.
    - **Cutoff check**  -  bucket counts + link to `cutoff-check.md`.
    - **Financial statements**  -  P&L, balance sheet, cash flow links with headline numbers inline (Net Income, Ending Cash, Total Assets).
    - **Variance analysis**  -  link + 3-bullet narrative pulled verbatim from `variance-analyses/{YYYY-MM}.md`.
    - **Accruals snapshot**  -  counts (active / reversed / stale) + link to `accruals/register.md`.
    - **Open questions for founder**  -  anything child skills surfaced needing human input before flipping to `ready`.

12. **Update indexes** (atomic `.tmp` + rename, read-merge-write):
    - `outputs.json`  -  `{type: "close-package", title: "Close {YYYY-MM}", summary, path, status: "draft", domain: "close"}`. Child skills already appended own rows.
    - `run-index.json`  -  `{id, period, status: "draft", accountsIncluded[], suspenseTotal, pnlNetIncome}`. `pnlNetIncome` read verbatim from P&L.

13. **Summarize to user.** Close status + package path (clickable), four Step-10 flags with action items ("post {N} draft journal entries", "resolve {M} recon breaks"), headline numbers (Net Income, Ending Cash, Runway), next move ("approve draft journal entries and I flip package to `ready`").

## Sub-skill invocation contract

Each child skill (`reconcile-account`, `review-accruals`, `prep-journal-entry`, `generate-financial-statements`, `run-variance-analysis`) invoked with `period`, owns own artifact + index rows, never re-done inline. If child stops on blocker (missing config / connection), surface verbatim and pause.

## Outputs

- `closes/{YYYY-MM}/package.md`  -  top-level close narrative with four open-items flags at top.
- `closes/{YYYY-MM}/cutoff-check.md`  -  cutoff issues + unrecorded liabilities.
- `closes/{YYYY-MM}/_snapshot.json`  -  prior-period state snapshot for reproducibility.
- All child skill artifacts  -  `reconciliations/{account_last4}/{YYYY-MM}.md` × N, `journal-entries/{YYYY-MM}/*.md` × M, `financials/{YYYY-MM}/*.md` × 3, `variance-analyses/{YYYY-MM}.md`, `accruals/register.md` (rewritten).
- `outputs.json`  -  one row for close package + rows from every child skill.
- `run-index.json`  -  one row appended, `status: "draft"`.