Prepare primary statements
Skill cynco-labs/ai-accounting-skills/financial-statements-accounting/skills/prepare-primary-statements
Agent-native accounting skills for Claude Code — folder dump → books → Beancount + Fava. MPERS, smart intake, hard gates.
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.
2 things to look at
- 29 days oldThe repository was created 29 days ago. New is not bad, but a brand new repository carrying a familiar-sounding name is the shape a typosquat arrives in, and there has been no time for anyone else to find a problem with it.
- 2 stars2 stars. Stars are a popularity signal and not a quality one, but at this level it is likely that nobody has read this closely except its author, and you would be relying on your own review.
What its author says it does
Copied from the file, not written here
Prepare primary financial statements from the adjusted trial balance — balance sheet and income statement (SOFP/SOCI). Use when draft FS or present statements.
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.