Prepare primary statements
Skill cynco-labs/ai-accounting-skills/financial-statements-accounting/skills/prepare-primary-statements
Prepare primary financial statements from the adjusted trial balance — balance sheet and income statement (SOFP/SOCI). Use when draft FS or present statements.From its SKILL.md
npx -y skills add cynco-labs/ai-accounting-skills --skill prepare-primary-statementsAssembled from the repository path, not quoted from the project. Check it against their README if it does not work.
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SKILL.md
1.8 KB, 382 tokens by cl100k_base, as published. Nobody here has run it
/prepare-primary-statements
Purpose
Map ATB → primary statements under the engagement framework.
Preconditions
- Read shared guardrails (
shared/guardrails.md). - Load firm profile from
~/.claude/plugins/config/claude-for-accounting/firm-profile.mdif present. - Load plugin config from
~/.claude/plugins/config/claude-for-accounting/{{plugin}}/CLAUDE.mdif present. - Load active client engagement README / workspace if one is open.
- Never fabricate numbers. Re-read source documents if figures are missing from context.
Statements
- Statement of Financial Position (SOFP) — current/non-current split (MPERS S4)
- Statement of Comprehensive Income — single-statement or two-statement (S5)
- Statement of Changes in Equity (S6)
- Statement of Cash Flows — indirect (default) or direct (S7)
Mapping rules
- Maintain explicit ATB code → FS line map; every ATB balance appears exactly once in SOCI or SOFP (except zero).
- Comparatives from prior signed FS (not memory).
- Rounding to nearest ringgit only if firm policy says so; default sen precision in workpapers, presentation per house style.
Cash flow ties
Net change in cash = SOFP cash movement. Reconcile profit to operating cash.
Checks before handoff
- Assets = Liabilities + Equity
- SOCI result feeds equity (RE / current year result)
- No unexplained “balancing figures”
Completion
Done when: primaries on disk map to ATB lines, BS balances, and figures carry provenance tags.
Output
Primary statements draft + mapping schedule. Next: prepare-notes.
What ships with it
Read from the repository
Just SKILL.md. No reference files, no scripts.
Gives 0 of the 12 instructions most finance skills give in 382 tokens
Counted across 469 of the 469 authors here whose files we hold, read 2026-08-07
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- Organize files by categoryin 13 of 469, across 1 file
- Preserve original filesin 13 of 469, across 1 file
- Flag files missing critical infoin 13 of 469, across 1 file
- Produce the requested output filein 9 of 469, across 4 files
- Build best, base, and worst case scenariosin 9 of 469, across 5 files
- Implement backoff if rate limit errors occurin 8 of 469, across 3 files
- Determine the weighted average cost of capitalin 8 of 469, across 4 files
Said here and by no other author read
- read shared guardrails
- load firm profile if present
- load plugin config if present
- load active client engagement readme if open
- maintain explicit atb code to statement line map
- use comparatives from prior signed statements
Grouped from the skills themselves: near-identical wordings counted once, and counted by distinct author, so one author publishing three of these counts once. Length counted with cl100k_base; the agent that loads this file may tokenize it differently.