Accounting
Agentic AI accounting and tax reporting based on the plain text double entry accounting system Ledger
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SKILL.md
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Skill: accounting
Purpose
Maintain plain-text books and generate financial statements from main.ledger.
Repository Layout
main.ledger- root file with include statementsimports/<YEAR>/- normalized journal entriestransaction-imports/<YEAR>/- raw exportsexpenses/<YEAR>/- invoices and receiptsreports/<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>/andexpenses/<YEAR>/. - Convert to normalized entries in
imports/<YEAR>/*.ledger. - Update
main.ledgerinclude 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