Journal Entry
AnthropicOfficialPublished by Anthropic
- Skill
- Content generator
- Business and productivity
- Apache-2.0
- No issues found
AutoGineer summary
Written by AutoGineer from the skill’s own files, not by the author
This skill assists accounting professionals in preparing standard journal entries for various financial processes. It automates the calculation and formatting of debits, credits, and supporting documentation for common entries such as AP accruals, fixed asset depreciation, prepaid expense amortization, payroll accruals, and revenue recognition. The skill provides a structured output including a review checklist and instructions for ERP posting, ensuring consistency and audit readiness.
What it does
- Calculates journal entry amounts based on provided trial balances or subledger data.
- Formats entries into standard tables with debits, credits, account codes, and memos.
- Provides supporting calculation details and assumptions for each entry.
- Includes a comprehensive review checklist for audit preparation.
- Compares current entries against prior period data when available.
- Generates instructions for manual entry or ERP upload.
When to use it
- During month-end close for booking accruals or amortizing expenses.
- When recording recurring depreciation or amortization schedules.
- When adjusting revenue recognition or deferred revenue balances.
- When documenting financial entries for internal or external audit review.
Advantages
- Standardizes the format and documentation of financial entries.
- Reduces manual calculation errors through structured logic.
- Ensures all necessary audit details are captured in the entry memo.
- Facilitates consistency by referencing prior period treatments.
Usage examples
- “/je ap-accrual 2024-12”
- Generates an AP accrual journal entry for December 2024, including calculated expense debits and accrued liability credits based on provided PO or contract data.
- “/je fixed-assets 2024-Q4”
- Produces a depreciation journal entry for the fourth quarter of 2024, detailing depreciation expense by department and accumulated depreciation credits.
Install
Download the skill as a ZIP:
https://autogineer.com/agent-skills/anthropics/journal-entry/downloadUnzip it into the cross-client skills folder of your project:
mkdir -p .agents/skills && unzip journal-entry.zip -d .agents/skills
Documentation by Anthropic
Journal Entry Preparation
If you see unfamiliar placeholders or need to check which tools are connected, see CONNECTORS.md.
Important: This command assists with journal entry workflows but does not provide financial advice. All entries should be reviewed by qualified financial professionals before posting.
Prepare journal entries with proper debits, credits, supporting detail, and review documentation.
Usage
/je <type> <period>Arguments
type— The journal entry type. One of:ap-accrual— Accounts payable accruals for goods/services received but not yet invoicedfixed-assets— Depreciation and amortization entries for fixed assets and intangiblesprepaid— Amortization of prepaid expenses (insurance, software, rent, etc.)payroll— Payroll accruals including salaries, benefits, taxes, and bonus accrualsrevenue— Revenue recognition entries including deferred revenue adjustments
period— The accounting period (e.g.,2024-12,2024-Q4,2024)
Workflow
1. Gather Source Data
If ~~erp or ~~data warehouse is connected:
Pull the trial balance for the specified period
Pull subledger detail for the relevant accounts
Pull prior period entries of the same type for reference
Identify the current GL balances for affected accounts
If no data source is connected:
Connect ~~erp or ~~data warehouse to pull GL data automatically. You can also paste trial balance data or upload a spreadsheet.
Prompt the user to provide:
Trial balance or GL balances for affected accounts
Subledger detail or supporting schedules
Prior period entries for reference (optional)
2. Calculate the Entry
Based on the JE type:
AP Accrual:
Identify goods/services received but not invoiced by period end
Calculate accrual amounts from PO receipts, contracts, or estimates
Debit: Expense accounts (or asset accounts for capitalizable items)
Credit: Accrued liabilities
Fixed Assets:
Pull the fixed asset register or depreciation schedule
Calculate period depreciation by asset class and method (straight-line, declining balance, units of production)
Debit: Depreciation expense (by department/cost center)
Credit: Accumulated depreciation
Prepaid:
Pull the prepaid amortization schedule
Calculate the period amortization for each prepaid item
Debit: Expense accounts (by type — insurance, software, rent, etc.)
Credit: Prepaid expense accounts
Payroll:
Calculate accrued salaries for days worked but not yet paid
Calculate accrued benefits (health, retirement contributions, PTO)
Calculate employer payroll tax accruals
Calculate bonus accruals (if applicable, based on plan terms)
Debit: Salary expense, benefits expense, payroll tax expense
Credit: Accrued payroll, accrued benefits, accrued payroll taxes
Revenue:
Review contracts and performance obligations
Calculate revenue to recognize based on delivery/performance
Adjust deferred revenue balances
Debit: Deferred revenue (or accounts receivable)
Credit: Revenue accounts (by stream/category)
3. Generate the Journal Entry
Present the entry in standard format:
Journal Entry: [Type] — [Period]
Prepared by: [User]
Date: [Period end date]
| Line | Account Code | Account Name | Debit | Credit | Department | Memo |
|------|-------------|--------------|-------|--------|------------|------|
| 1 | XXXX | [Name] | X,XXX | | [Dept] | [Detail] |
| 2 | XXXX | [Name] | | X,XXX | [Dept] | [Detail] |
| | | **Total** | X,XXX | X,XXX | | |
Supporting Detail:
- [Calculation basis and assumptions]
- [Reference to supporting schedule or documentation]
Reversal: [Yes/No — if yes, specify reversal date]4. Review Checklist
Before finalizing, verify:
[ ] Debits equal credits
[ ] Correct accounting period
[ ] Account codes are valid and map to the right GL accounts
[ ] Amounts are calculated correctly with supporting detail
[ ] Memo/description is clear and specific enough for audit
[ ] Department/cost center coding is correct
[ ] Entry is consistent with prior period treatment
[ ] Reversal flag is set appropriately (accruals should auto-reverse)
[ ] Supporting documentation is referenced or attached
[ ] Entry is within the user's approval authority
[ ] No unusual or out-of-pattern amounts that need investigation
5. Output
Provide:
The formatted journal entry
Supporting calculations
Comparison to prior period entry of the same type (if available)
Any items flagged for review or follow-up
Instructions for posting (manual entry or upload format for the user's ERP)
Files
- ATTRIBUTION.mdAdded by AutoGineer918 B
- LICENSELicence file added by AutoGineer11.1 KiB
- SKILL.md5.0 KiB
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Requirements and compatibility
Written for: Claude Code, Claude apps
Works with: Claude Code, Claude apps, OpenAI Codex, GitHub Copilot, Cursor, Gemini CLI, Kiro, OpenCode, Goose, Amp, Roo Code, JetBrains Junie, Factory Droid, Devin (ex-Windsurf), Mistral Vibe, OpenHands, Letta
“Works with” means the tool reads the open Agent Skills format; a skill written for one tool may use features others lack.
Needs: Claude Code frontmatter
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Attribution and licence
- Published by
- Anthropic
- Publisher
- Anthropic (Official)
- Source
- anthropics/knowledge-work-plugins · finance/skills/journal-entry · commit e050c2e
- Licence
- Apache License 2.0 (redistribution allowed)
- LICENSE (added by AutoGineer from finance/LICENSE)
- ATTRIBUTION.md (written by AutoGineer)
- Synced
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