adjusted-trial-balance

adjusted-trial-balance is a skill for Claude Code from cynco-labs/ai-accounting-skills. It costs 27 tokens per session (259 once invoked), scanned A, original, MIT.

A procedure for producing an adjusted trial balance, which is a checked list of account balances after year-end adjustments. It calculates the balances from journal records and requires the result to balance.

In plain words
What is it for?
Use it to create the adjusted trial-balance workpaper from current and year-end journals, then pass it to standards review and financial-statement preparation.
Why use it?
It gives financial-statement preparation a documented, reproducible source instead of manually changing account totals or inventing figures.

Skill for Claude Code

Written for Claude Code: shipped in a Claude Code plugin.

Needs its repository: it runs a file that does not travel with it, so clone the repository first. The line is python3 scripts/roll_tb.py --client-dir <client> --adjusted.

Part of the accounting-engagement plugin — 45 skills shipped together

Good fit Use it to create the adjusted trial-balance workpaper from current and year-end journals, then pass it to standards review and financial-statement preparation.

Compare 6 skills from other repositories ↓
Install

Getting it into your agent

It runs from inside its repository, so the clone comes first — what it calls does not travel with the file alone.

Clone the repo
git clone --depth 1 https://github.com/cynco-labs/ai-accounting-skills
agentmods
npx agentmods add skills/cynco-labs/ai-accounting-skills/adjusted-trial-balance

Made for: Claude Code.

Or install accounting-engagement, the plugin that ships this one along with the rest of its 45 skills.

Wrote this? Show the measurements

A badge with what this costs and how it scanned, read live from this page, so it follows the numbers instead of freezing them. Markdown for a README, HTML for a documentation site or a project page.

agentmods badge for adjusted-trial-balance

README.md
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Your own site
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Or the 80×15 button, for a site that already has a row of RSS and ATOM ones. Only the verdict fits; the numbers stay here.

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Your own site · 80×15
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Per session 27 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 259 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. A grade says what 26 rules found in the file — not that it is safe.
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 5.1 $0.00027 $0.00259
Opus 5 $0.00014 $0.00130
Sonnet 5 $0.00005 $0.00052
Haiku 4.5 $0.00003 $0.00026

Measured 12d ago against content hash defa6f2b0461, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-12, from the pricing page.

Security

Grade A, and why

adjusted-trial-balance 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 12d 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.

accounting-engagement/skills/adjusted-trial-balance/SKILL.md · 37 lines

What it actually says

/adjusted-trial-balance

Doctrine deleted. ATB = roll_tb(journals.json + journals_ye.json). See shared/kernel-contract.md.

Required command

python3 scripts/roll_tb.py --client-dir <client> --adjusted

# or
npx @cynco/accounting-skills tb <client> --adjusted

Writes workpapers/tb_adjusted.json. Fail if difference ≠ 0.

Preconditions

  1. Period journals.json balanced (from post_journals.py or validated pack).
  2. YE pack journals_ye.json present (empty journals: [] only if no AJEs and documented).
  3. Guardrails: never fabricate numbers.

Completion

Done when: tb_adjusted.json exists with difference == 0 via roll_tb.py --adjusted.

Next

Standards review → present FS from this ATB only (prepare-primary-statements).

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. 12d ago First seen · 37 lines · 27 tokens per session scan A defa6f2b0461

Subscribe to this mod's changes

adjusted-trial-balance is a skill published in the GitHub repository cynco-labs/ai-accounting-skills (3 stars, last pushed 2mo ago), licensed MIT. It adds 27 tokens to every session and 259 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.

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