Close
Close temporary accounts and transfer balances to retained earnings
Install
$ agentstack add skill-bromso-metapowers-close ✓ 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.
Verified badge
Passed review? Show it. Paste this badge into your README, it links to the public security report.
Links to your public security report.[](https://agentstack.voostack.com/security/report/skill-bromso-metapowers-close) Reliability & compatibility
Declared compatibility
Compatibility is declared by the source manifest. End-to-end runtime verification is coming, see below.
We're building live execution health for every listing: tool-call success rate, median latency, uptime, and last-checked timestamps, measured, not self-reported. It isn't live yet, so we don't show numbers we can't stand behind.
How agent discovery & health will work →About
Close
Close temporary accounts for "$ARGUMENTS". Zero out revenue, expense, and dividend accounts by transferring their balances to retained earnings.
Prerequisites
Read .metapowers/accounting/$ARGUMENTS/07-statements.md for the financial statements and .metapowers/accounting/$ARGUMENTS/06-adjusted-balance.md for the adjusted trial balance.
Process
- Close revenue accounts:
- Debit each revenue account for its full balance
- Credit Income Summary for the total revenue
- All revenue accounts should now have zero balances
- Close expense accounts:
- Credit each expense account for its full balance
- Debit Income Summary for the total expenses
- All expense accounts should now have zero balances
- Close Income Summary:
- If Income Summary has a credit balance (net income): debit Income Summary, credit Retained Earnings
- If Income Summary has a debit balance (net loss): credit Income Summary, debit Retained Earnings
- Income Summary should now have a zero balance
- Close dividends/draws:
- Credit Dividends (or Owner's Draws) for its full balance
- Debit Retained Earnings
- Dividends account should now have a zero balance
- Prepare post-closing trial balance:
- List only permanent accounts (assets, liabilities, equity)
- Verify debits equal credits
- These balances become the opening balances for the next period
- Write the artifact to
.metapowers/accounting/$ARGUMENTS/08-close.mdwith sections:
- Closing Journal Entries — all closing entries with accounts and amounts
- Post-Closing Trial Balance — permanent accounts only
- Period Summary — net income transferred, dividends closed, ending retained earnings
Output
The closing entries written to .metapowers/accounting/$ARGUMENTS/08-close.md. Present a summary highlighting:
- Net income transferred to retained earnings
- Ending retained earnings balance
- Confirmation that all temporary accounts are zeroed
Source & license
This open-source skill is cataloged on AgentStack and links to its original source — we do not rehost the code.
- Author: bromso
- Source: bromso/metapowers
- License: MIT
- Homepage: https://bromso.github.io/metapowers/
Install and usage instructions live in the source repository linked above.
Reviews
No reviews yet, be the first.
Write a review
Versions
- v0.1.0 Imported from the upstream source.