journal-entry

An accounting journal-entry preparation procedure for recording business adjustments. It covers unpaid costs, asset depreciation, prepaid expenses, payroll, and revenue recognition, with supporting detail for review.

In plain words
What is it for?
Use it for month-end or period-end entries such as accounts payable accruals, payroll accruals, depreciation, prepaid-cost amortization, or deferred-revenue adjustments. It accepts an entry type and accounting period.
Why use it?
It gives accounting teams a consistent way to collect source data and document entries before posting them. Entries still need review by a qualified financial professional.

Skill for Claude CodeCodex

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 skills/anthropics/knowledge-work-plugins/journal-entry
Any agent
npx skills add anthropics/knowledge-work-plugins --skill journal-entry
Clone the repo
git clone --depth 1 https://github.com/anthropics/knowledge-work-plugins

Made for: Claude Code, Codex.

Per session 54 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 1,146 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 $0.00054 $0.01146
Opus 5 $0.00027 $0.00573
Sonnet 5 $0.00011 $0.00229
Haiku 4.5 $0.00005 $0.00115

Measured 2d ago against content hash c085de41feb0, 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.

Origin

Copies of this mod

2 near-identical copies found in the catalogue:

finance/skills/journal-entry/SKILL.md · 132 lines

How it starts

The opening of the file, as written. The whole thing — 132 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 · 132 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 · 132 lines · 54 tokens per session scan A c085de41feb0

Subscribe to this mod's changes

journal-entry is a skill published in the GitHub repository anthropics/knowledge-work-plugins (23,791 stars, last pushed yesterday), licensed Apache-2.0. It adds 54 tokens to every session and 1,146 once invoked, about $0.0003 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 2026-08-30.

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