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A Claude Code plugin that adds an agentic skills framework, with MCP's and a meta prompting processes. Inspired by "Superpowers" & "Figma Console MCP", but not just for development or design; but for all aspect within the digital production cycle.
npx -y skills add bromso/metapowers --skill closeAssembled from the repository path, not quoted from the project. Check it against their README if it does not work.
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Close temporary accounts and transfer balances to retained earnings
SKILL.md
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Close temporary accounts for "$ARGUMENTS". Zero out revenue, expense, and dividend accounts by transferring their balances to retained earnings.
Prerequisites
Read .metapowers/accounting/$ARGUMENTS/07-statements.md for the financial statements and .metapowers/accounting/$ARGUMENTS/06-adjusted-balance.md for the adjusted trial balance.
Process
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Close revenue accounts:
- Debit each revenue account for its full balance
- Credit Income Summary for the total revenue
- All revenue accounts should now have zero balances
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Close expense accounts:
- Credit each expense account for its full balance
- Debit Income Summary for the total expenses
- All expense accounts should now have zero balances
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Close Income Summary:
- If Income Summary has a credit balance (net income): debit Income Summary, credit Retained Earnings
- If Income Summary has a debit balance (net loss): credit Income Summary, debit Retained Earnings
- Income Summary should now have a zero balance
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Close dividends/draws:
- Credit Dividends (or Owner's Draws) for its full balance
- Debit Retained Earnings
- Dividends account should now have a zero balance
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Prepare post-closing trial balance:
- List only permanent accounts (assets, liabilities, equity)
- Verify debits equal credits
- These balances become the opening balances for the next period
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Write the artifact to
.metapowers/accounting/$ARGUMENTS/08-close.mdwith sections:- Closing Journal Entries — all closing entries with accounts and amounts
- Post-Closing Trial Balance — permanent accounts only
- Period Summary — net income transferred, dividends closed, ending retained earnings
Output
The closing entries written to .metapowers/accounting/$ARGUMENTS/08-close.md. Present a summary highlighting:
- Net income transferred to retained earnings
- Ending retained earnings balance
- Confirmation that all temporary accounts are zeroed