# Finance

> Finance and accounting: journal entries, reconciliation, variance analysis, financial statements, audit support, month-end close, SOX testing.

- **Type:** Skill
- **Install:** `agentstack add skill-notque-vexjoy-agent-finance`
- **Verified:** Yes — security-reviewed for prompt injection and unsafe behavior
- **Seller:** [notque](https://agentstack.voostack.com/s/notque)
- **Installs:** 0
- **Category:** [Agent Skills](https://agentstack.voostack.com/c/agent-skills)
- **Latest version:** 0.1.0
- **License:** MIT
- **Upstream author:** [notque](https://github.com/notque)
- **Source:** https://github.com/notque/vexjoy-agent/tree/main/skills/business/finance
- **Website:** https://vexjoy.com

## Install

```sh
agentstack add skill-notque-vexjoy-agent-finance
```

Requires the [AgentStack CLI](https://agentstack.voostack.com/docs/cli). Works with Claude Code, Cursor, and any MCP-compatible agent.

## About

# Finance & Accounting

Umbrella skill for finance and accounting workflows. Detects the domain from the user's request, loads the right reference files, and executes. All output is working material for qualified professionals — not financial advice.

**Scope**: Journal entries, reconciliation, variance analysis, financial statements, audit/SOX support, month-end close. Use csuite for strategic finance decisions, data-analysis for ad-hoc analytics.

---

## Mode Detection

Classify into exactly one mode before proceeding.

| Mode | Signal Phrases | Reference to Load |
|------|---------------|-------------------|
| **JOURNAL ENTRY** | book, accrue, accrual, depreciation, prepaid, payroll entry, revenue recognition, deferred revenue, journal entry | `references/journal-entries.md` |
| **RECONCILIATION** | reconcile, bank rec, subledger, GL-to-sub, intercompany, reconciling items, aging | `references/reconciliation.md` |
| **VARIANCE** | variance, flux, budget vs actual, period-over-period, price/volume, waterfall, bridge | `references/variance-analysis.md` |
| **STATEMENTS** | P&L, income statement, balance sheet, cash flow, financial statements, GAAP presentation | `references/financial-statements.md` |
| **AUDIT/SOX** | SOX, control testing, sample selection, workpaper, deficiency, material weakness, ITGC, audit | `references/journal-entries.md` + `references/reconciliation.md` |
| **CLOSE** | month-end close, close calendar, close checklist, close day, hard close, soft close | `references/reconciliation.md` + `references/journal-entries.md` |

Always load `references/llm-finance-failure-modes.md` as a guard rail regardless of mode.

---

## Workflow

### Phase 1: CLASSIFY

1. Detect mode from user request
2. Load the corresponding reference file(s)
3. Load `references/llm-finance-failure-modes.md`
4. Confirm scope with user if ambiguous

### Phase 2: GATHER

Collect the data needed for the task:

| Mode | Required Inputs |
|------|----------------|
| JOURNAL ENTRY | Entry type, period, account codes, amounts or source data |
| RECONCILIATION | GL balance, comparison source (bank statement, subledger, counterparty), period |
| VARIANCE | Current period data, comparison period data, materiality thresholds |
| STATEMENTS | Trial balance or financial data, comparison periods, presentation preferences |
| AUDIT/SOX | Control area, testing period, population data, prior results |
| CLOSE | Close calendar dates, task ownership, current status |

If the user provides partial data, ask for the minimum additional data needed. Do not fabricate account codes, balances, or transaction details.

### Phase 3: EXECUTE

Follow the mode-specific workflow from the loaded reference file. Key constraints apply across all modes:

**Debit/Credit Rules (always enforce):**

| Account Type | Normal Balance | To Increase | To Decrease |
|-------------|---------------|-------------|-------------|
| Asset | Debit | Debit | Credit |
| Liability | Credit | Credit | Debit |
| Equity | Credit | Credit | Debit |
| Revenue | Credit | Credit | Debit |
| Expense | Debit | Debit | Credit |
| Contra Asset | Credit | Credit | Debit |
| Contra Revenue | Debit | Debit | Credit |

**Verification gates (every journal entry):**
- Debits = Credits (balanced entry, no exceptions)
- Account codes come from user data, never invented
- Amounts traced to source calculations
- Period is explicit and correct
- Reversal flag set for accruals

**Verification gates (every reconciliation):**
- Both sides reconcile to the same adjusted balance
- Every reconciling item is categorized (timing, adjustment, investigation)
- Items aged >60 days flagged for escalation

**Verification gates (every variance):**
- Decomposition components sum to total variance (verify arithmetic)
- Materiality threshold applied before narrative generation
- Narratives are causal (why), not circular ("revenue was higher due to higher revenue")

### Phase 4: VALIDATE

Before presenting output:

1. **Arithmetic check**: Verify all calculations. Re-derive totals from components. Because LLMs miscalculate, re-check every sum, difference, and percentage (see failure modes reference).
2. **Completeness check**: All required sections present per the reference file template
3. **Anti-hallucination check**: No fabricated account numbers, GAAP citations, or standards references. If uncertain about a specific GAAP rule, say so.
4. **Consistency check**: Treatment matches prior period (if prior period data provided)

### Phase 5: DELIVER

Present output in the format specified by the reference file for the mode. Include:
- The working artifact (entry, reconciliation, analysis, statement)
- Supporting calculations
- Items flagged for professional review
- Suggested next steps

---

## LLM Failure Modes in Finance

See `references/llm-finance-failure-modes.md` for the complete failure mode catalog (calculation errors, fabricated standards, materiality misapplication, period errors, account code fabrication). Universal failure modes (hallucination, overconfidence, generic output) are in `skills/shared-patterns/llm-domain-failure-modes-base.md`.

---

## Failure Modes by Mode

### Journal Entry Failure Modes

| Failure Mode | Why It Fails |
|-------------|-------------|
| Unbalanced entry presented as complete | Violates fundamental accounting equation |
| Missing reversal flag on accruals | Creates double-counting in the next period |
| Round-number estimates without calculation basis | Signals fabrication, fails audit |
| Booking to "Miscellaneous Expense" | Lacks specificity for variance analysis and audit trail |
| Same person prepares and approves | Violates segregation of duties |

### Reconciliation Failure Modes

| Failure Mode | Why It Fails |
|-------------|-------------|
| Forcing the rec to balance by plugging a number | Hides real differences that may indicate errors or fraud |
| Carrying items forward indefinitely without investigation | Stale items may represent losses or control failures |
| Reconciling to an unverified source | Both sides must come from authoritative sources |
| Skipping intercompany for "immaterial" entities | Intercompany must eliminate to zero in consolidation |

### Variance Analysis Failure Modes

| Failure Mode | Why It Fails |
|-------------|-------------|
| Circular narrative ("revenue is higher because revenue increased") | No causal explanation |
| "Timing" without specifying what shifted and when it normalizes | Uninvestigable claim |
| "Various small items" for a material variance | Must decompose until below materiality |
| Ignoring offsetting variances | Net favorable can hide serious unfavorable components |
| Missing outlook (one-time vs recurring) | Variance without context is useless for forecasting |

### Financial Statement Failure Modes

| Failure Mode | Why It Fails |
|-------------|-------------|
| Assets not equal to liabilities + equity | Balance sheet does not balance |
| Mixing functional and nature expense classification | GAAP requires consistency within a statement |
| Omitting non-cash items in cash flow reconciliation | Indirect method requires all non-cash adjustments |
| Current/non-current misclassification | Debt maturing within 12 months must be current |

## Source & license

This open-source skill is cataloged on AgentStack and links to its original source — we do not rehost the code.

- **Author:** [notque](https://github.com/notque)
- **Source:** [notque/vexjoy-agent](https://github.com/notque/vexjoy-agent)
- **License:** MIT
- **Homepage:** https://vexjoy.com

Install and usage instructions live in the source repository linked above.

## Pricing

- **Free** — Free

## Security capabilities

Automated source analysis of v0.1.0 — what this tool can access:

- **Network access:** no
- **Filesystem access:** no
- **Shell / process execution:** no
- **Environment & secrets:** no
- **Dynamic code execution:** no

*"Yes" means the capability is present in the source — more access means more to trust, not that it is unsafe.*


## Versions

- **0.1.0** — security scan: passed — Imported from the upstream source.

## Links

- Listing page: https://agentstack.voostack.com/l/skill-notque-vexjoy-agent-finance
- Seller: https://agentstack.voostack.com/s/notque
- Browse the marketplace: https://agentstack.voostack.com/browse

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Listed on AgentStack — the marketplace for AI agent skills and MCP servers. Every listing is security-reviewed. Creators keep 70%.