Accounting

Skill yborunov/ghostledger/skills/accounting

Agentic AI accounting and tax reporting based on the plain text double entry accounting system LedgerFrom the repository description

Install

npx -y skills add yborunov/ghostledger --skill accounting

Assembled 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

1.4 KB, 306 tokens by cl100k_base, as published. Nobody here has run it

Skill: accounting

Purpose

Maintain plain-text books and generate financial statements from main.ledger.

Repository Layout

main.ledger - root file with include statements
imports/<YEAR>/ - normalized journal entries
transaction-imports/<YEAR>/ - raw exports
expenses/<YEAR>/ - invoices and receipts
reports/<YEAR>/ - generated report outputs

Core Method

Use double-entry postings only.
Preserve source traceability in memos/payee text.
Keep account naming stable over time.
Record owner-funded business costs into an equity contribution account when applicable.

Workflow

Review raw source files in transaction-imports/<YEAR>/ and expenses/<YEAR>/.
Convert to normalized entries in imports/<YEAR>/*.ledger.
Update main.ledger include statements if needed.
Run ledger validation checks.
Generate financial reports into reports/<YEAR>/.

Validation and Reporting Objectives

Confirm global books balance from main.ledger.
Review register activity for the requested period.
Produce Profit and Loss totals for the requested period.
Produce Balance Sheet totals as of the requested date.
Document any assumptions or unresolved mappings.

Output Contract

For a requested period/year, return:

files created or updated
validation outputs
P&L totals
balance sheet totals
unresolved classification assumptions

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 306 tokens

Counted across 469 of the 469 authors here whose files we hold, read 2026-08-07

Extract date vendor amount and descriptionin 15 of 469, across 3 files
Scan folder for invoice filesin 14 of 469, across 2 files
Rename files to standard formatin 14 of 469, across 2 files
Show organization plan before movingin 14 of 469, across 2 files
Generate summary CSVin 14 of 469, across 2 files
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

use double-entry postings only
preserve source traceability in memos
keep account naming stable over time
record owner-funded costs into an equity account
convert raw source files into normalized entries
update root ledger include statements if needed

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.