Yearly bookkeeping

Yearly bookkeeping — orchestrator skill

This skill closes one accounting year for a holding company. It does not do the work itself — it orchestrates the four phase skills:

1. convert-inputs — source files → markdown.
2. build-workbook — markdown → xlsx workbook.
3. generate-reports — xlsx → 3 PDF reports.
4. upload-to-erp (optional) — xlsx → ERP via the configured connector.

Mandatory pre-reads

Before doing anything, read these files in order. Do not paraphrase or skim.

1. settings/business.md — company profile (name, registration number, owner, fiscal year).
2. countries/{country}/rules.md — posting rules tied to the chart of accounts.
3. countries/{country}/tax.md — corporate tax rules.
4. countries/{country}/compliance.md — bookkeeping-law controls.
5. regnskab{YYYY}/note{YYYY}.md — year-specific notes from the user (proposed dividend, shareholder loan changes, extraordinary postings). If missing, STOP and ask the user to create it. A template lives at templates/note_YYYY.md.template.

The active country is read from settings/.env (COUNTRY=...) or defaults to dk.

Then read the previous year's closing balances from the previous year's workbook. These become the opening balances for the year being processed.

Pipeline

Phase 1 — Confirm handover

• Verify regnskab{YYYY}/input/ exists and contains the expected source files.
• Verify regnskab{YYYY}/note{YYYY}.md exists and is filled in.
• If anything is missing, list what is missing and ask the user to upload before proceeding.

Phase 2 — Convert inputs

Invoke the convert-inputs skill. It produces regnskab{YYYY}/input/markdown/*.md. From this point on, always read the markdown versions — never the original PDFs / xlsx files.

Phase 3 — Build the workbook

Invoke the build-workbook skill. It produces regnskab{YYYY}/{YYYY} {Company}-vN.xlsx with all sheets defined in countries/{country}/rules.md § 5.

Phase 4 — Generate reports + approval gate

Invoke the generate-reports skill. It runs scripts/run_reports.py {YYYY} and produces the three PDFs in regnskab{YYYY}/output/.

Present in chat (not in a file yet):

• Saldobalance — all accounts with non-zero balances.
• Journal — full list of postings in the year.
• Reconciliation summary — diffs and unresolved items.
• Resultatdisponering — overført resultat, foreslået udbytte, hensat selskabsskat.

Link the three PDFs.

HARD STOP. Do not proceed to Phase 5 until the user replies with explicit approval ("OK", "godkendt", "approve", "ja generer", or similar).

Phase 5 — Final deliverables (after approval)

For DK companies:

1. Use the docx plugin skill to generate the annual report (årsrapport) in regnskab{YYYY}/output/.
2. Generate the XBRL xml (regnskab{YYYY}/output/regnskab{YYYY}.xml). Verify validation.
3. Share both files via computer:// links.

For other countries: follow the statutory filing format defined in countries/{country}/.

Phase 5b — Optional ERP upload

If ERP_CONNECTOR is set in settings/.env, ask the user whether to push the year to the ERP. If yes, invoke the upload-to-erp skill.

Output conventions

• All deliverables live in regnskab{YYYY}/output/ — never elsewhere.
• File names follow the patterns in countries/{country}/rules.md and scripts/README.md.
• Numbers and dates use the format defined in the country's rules.md.

Sanity checks before signing off

• note{YYYY}.md was read and reflected in the Notes sheet.
• Opening balances tie to prior year's closing balances exactly.
• Trial balance nets to zero.
• Each reconciliation nets to zero.
• Tax provision uses the country's current rate.
• Proposed dividend from note{YYYY}.md is reserved on the equity account.
• All numbers and dates use the country's required format.
• Statutory filing (XBRL or equivalent) is well-formed.
• User has explicitly approved before any docx / xml / ERP push.