journal-entry

A command for preparing journal entries, the accounting records that use debits and credits to record financial activity.

In plain words
What is it for?
Preparing entries for payables accruals, depreciation, prepaid expenses, payroll, and revenue adjustments for a specified accounting period.
Why use it?
It organises the supporting detail and review documentation needed before an entry is posted to the accounting system.

Command

Install

Getting it into your agent

One page per mod, every tool's command on it. A separate URL per tool would split the same page into five that compete with each other.

agentmods
npx agentmods add commands/fergupa/claude_plugins/journal-entry
Clone the repo
git clone --depth 1 https://github.com/fergupa/claude_plugins
Per session 13 Only the description is in the session, so the agent can decide to use it. The body loads when it is invoked.
When invoked 1,104 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. Scan, not verified.
Origin original No closer match found in the catalogue.
Token cost

What it costs to keep this loaded

Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.

ModelPer sessionOnce invoked
Fable 5 $0.00013 $0.01104
Opus 5 $0.00006 $0.00552
Sonnet 5 $0.00003 $0.00221
Haiku 4.5 $0.00001 $0.00110

Measured 2d ago against content hash 07ab16f35348, method: parsed. Prices are Anthropic first-party input rates as of 2026-08-30, from the pricing page.

Security

Grade A, and why

journal-entry scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured 2d ago.

A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.

Nothing flagged

None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.

finance/commands/journal-entry.md · 131 lines

How it starts

The opening of the file, as written. The whole thing — 131 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Journal Entry Preparation

If you see unfamiliar placeholders or need to check which tools are connected, see CONNECTORS.md.

Important: This command assists with journal entry workflows but does not provide financial advice. All entries should be reviewed by qualified financial professionals before posting.

Prepare journal entries with proper debits, credits, supporting detail, and review documentation.

Usage

/je <type> <period>

Arguments

  • type — The journal entry type. One of:
    • ap-accrual — Accounts payable accruals for goods/services received but not yet invoiced
    • fixed-assets — Depreciation and amortization entries for fixed assets and intangibles
    • prepaid — Amortization of prepaid expenses (insurance, software, rent, etc.)
    • payroll — Payroll accruals including salaries, benefits, taxes, and bonus accruals
    • revenue — Revenue recognition entries including deferred revenue adjustments
  • period — The accounting period (e.g., 2024-12, 2024-Q4, 2024)

Workflow

1. Gather Source Data

If ~~erp or ~~data warehouse is connected:

  • Pull the trial balance for the specified period
  • Pull subledger detail for the relevant accounts
  • Pull prior period entries of the same type for reference
  • Identify the current GL balances for affected accounts

If no data source is connected:

Connect ~~erp or ~~data warehouse to pull GL data automatically. You can also paste trial balance data or upload a spreadsheet.

Prompt the user to provide:

  • Trial balance or GL balances for affected accounts
  • Subledger detail or supporting schedules
  • Prior period entries for reference (optional)

2. Calculate the Entry

Based on the JE type:

AP Accrual:

  • Identify goods/services received but not invoiced by period end
  • Calculate accrual amounts from PO receipts, contracts, or estimates
  • Debit: Expense accounts (or asset accounts for capitalizable items)
  • Credit: Accrued liabilities

Fixed Assets:

  • Pull the fixed asset register or depreciation schedule
  • Calculate period depreciation by asset class and method (straight-line, declining balance, units of production)
  • Debit: Depreciation expense (by department/cost center)
  • Credit: Accumulated depreciation

Read the full file on GitHub · 131 lines

Changes

What this file has done since we first saw it

Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.

  1. 2d ago First seen · 131 lines · 13 tokens per session scan A 07ab16f35348

Subscribe to this mod's changes

journal-entry is a command published in the GitHub repository fergupa/claude_plugins (2 stars, last pushed 6mo ago), licensed Apache-2.0. It adds 13 tokens to every session and 1,104 once invoked, about $0.0001 per session on Opus 5. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-08-31.