By name: finance description: "Finance and accounting: journal entries, reconciliation, variance analysis, financial statements, audit support, month-end close, SOX testing." routing: triggers: - "finance" - "journal entry" - "reconciliation" - "variance analysis" - "financial statements" - "audit" - "month-end close" - "SOX" category: business force_route: false pairs_with: - csuite - data-analysis
user-invocable: true
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
- Detect mode from user request
- Load the corresponding reference file(s)
- Load
references/llm-finance-failure-modes.md - 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:
- Arithmetic check: Verify all calculations. Re-derive totals from components. Because LLMs miscalculate, re-check every sum, difference, and percentage (see failure modes reference).
- Completeness check: All required sections present per the reference file template
- Anti-hallucination check: No fabricated account numbers, GAAP citations, or standards references. If uncertain about a specific GAAP rule, say so.
- 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 |