Journal

Journal

Record journal entries for "$ARGUMENTS". Convert analyzed transactions into formal double-entry journal entries with equal debits and credits.

Prerequisites

Read .metapowers/accounting/$ARGUMENTS/01-analyze.md for the transaction register and chart of accounts.

Process

1. Review the transaction register:

• Load the analysis artifact from Phase 1
• Confirm all transactions are accounted for
• Resolve any flagged items before journalizing

1. Create journal entries:

• For each transaction, record:
• Date — when the transaction occurred
• Accounts — debit account(s) and credit account(s)
• Amounts — debit and credit amounts (must be equal)
• Description — brief explanation of the transaction
• Number entries sequentially (JE-001, JE-002, etc.)

1. Validate entries:

• Every entry must have at least one debit and one credit
• Total debits must equal total credits for each entry
• Verify account names match the chart of accounts
• Flag compound entries (more than two accounts) with clear explanations

1. Write the artifact to .metapowers/accounting/$ARGUMENTS/02-journal.md with sections:

• General Journal — all entries in chronological order with debit/credit columns
• Entry Summary — count of entries by type (revenue, expense, asset, liability)
• Validation — confirmation that all entries balance

Output

The journal written to .metapowers/accounting/$ARGUMENTS/02-journal.md. Present a summary highlighting:

• Total number of journal entries
• Total debits and credits (should match)
• Any compound or noteworthy entries

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.