Accounting Basics
Apply double-entry bookkeeping fundamentals, journal entries, and accrual vs cash basis rules for Indonesian SME bookkeeping.
Install
$ agentstack add skill-adamriofc-indonesian-business-agent-skills-accounting-basics ✓ scanned · ✓ verified, works with Claude Code, Cursor, and more.
Security review
✓ PassedNo issues found. Passed automated security review. · v0.1.0 How review works →
- ✓ Prompt-injection patterns
- ✓ Secret / credential exfiltration
- ✓ Dangerous shell & filesystem operations
- ✓ Untrusted network calls
- ✓ Known-malicious package signatures
What it can access
- ✓ Network access No
- ✓ Filesystem access No
- ✓ Shell / process execution No
- ✓ Environment & secrets No
- ✓ Dynamic code execution No
From automated source analysis of v0.1.0. “Used” means the capability is present in the source — more access means more to trust, not that it’s unsafe.
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Declared compatibility
Compatibility is declared by the source manifest. End-to-end runtime verification is coming, see below.
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Accounting Basics
Ground rules for recording business transactions correctly before any financial statement is produced.
Double-Entry Rules
- Debit left, credit right; every transaction is recorded in pairs (balanced journal entries).
- Assets & expenses: increase on the debit side, decrease on the credit side. Liabilities, equity & revenue: increase on the credit side, decrease on the debit side.
- Fundamental equation: Assets = Liabilities + Equity — always maintained after every journal entry.
- Source documents (receipts, invoices, notes) must exist before a journal entry is made — no document, no journal.
Accrual vs Cash Basis
- Accrual: revenue is recognized when the right arises, expenses when the obligation arises — not when cash moves (SAK EMKM is accrual-based).
- Cash basis: recognized when cash is received/paid — only for simple internal records, not for official reports.
Scope & Safety
- Use for: recording SME daily transactions, preparing data before it is compiled into financial statements.
- Do not use for: a substitute for accountant/public accountant services; preparing SPT returns without validation (see tax-payroll-id plugin).
- SMEs with turnover below the SAK EMKM threshold may prepare EMKM-based financial statements — SAK EMKM is not positive law; an accountant is required for audit opinions.
- Accounting policies (inventory method, depreciation) must be consistent across periods.
Worked Example
Input: "Purchased office supplies for Rp 5.000.000 on credit". Journal:
- Supplies (Asset) — Debit Rp 5.000.000
- Accounts Payable (Liability) — Credit Rp 5.000.000
Result: the balance sheet stays balanced (assets +5 million, liabilities +5 million). When paid in cash: Accounts Payable (D) 5 million / Cash (C) 5 million.
Source & license
This open-source skill is cataloged on AgentStack and links to its original source — we do not rehost the code.
- Author: adamriofc
- Source: adamriofc/indonesian-business-agent-skills
- License: MIT
Install and usage instructions live in the source repository linked above.
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Versions
- v0.1.0 Imported from the upstream source.