Ledger

Ledger

Post journal entries to the general ledger for "$ARGUMENTS". Organize all debits and credits by account and calculate running balances.

Prerequisites

Read .metapowers/accounting/$ARGUMENTS/02-journal.md for the journal entries.

Process

1. Set up ledger accounts:

• Create a T-account or tabular format for each account in the chart of accounts
• Include the account number, name, and normal balance side (debit or credit)
• Carry forward any opening balances from the prior period

1. Post journal entries:

• Transfer each journal entry to the appropriate ledger accounts
• Record the date, journal entry reference (JE-001, etc.), and amount
• Post debits to the debit side and credits to the credit side
• Calculate the running balance after each posting

1. Verify completeness:

• Cross-reference every journal entry to confirm it has been posted
• Check that no entries were double-posted or missed
• Ensure running balances are mathematically correct

1. Write the artifact to .metapowers/accounting/$ARGUMENTS/03-ledger.md with sections:

• General Ledger — each account with all postings and running balance
• Account Summary — closing balance for each account
• Cross-Reference — journal entry to ledger posting map

Output

The ledger written to .metapowers/accounting/$ARGUMENTS/03-ledger.md. Present a summary highlighting:

• Number of active accounts
• Top accounts by transaction volume
• Closing balances for key accounts

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.