prepare-primary-statements

prepare-primary-statements is a skill for Claude Code from cynco-labs/ai-accounting-skills. It costs 34 tokens per session (425 once invoked), scanned A, original, MIT.

A process for turning an adjusted trial balance into the main financial statements, including the balance sheet, income statement, changes in equity, and cash flows.

In plain words
What is it for?
Preparing draft financial statements, checking that cash-flow movements tie to the balance sheet, and documenting the account-to-statement mapping.
Why use it?
It keeps every account balance mapped to a statement line and avoids making up missing figures or comparatives.

Skill for Claude Code

Written for Claude Code: shipped in a Claude Code plugin. Also seen: reads .claude/ paths; mentions CLAUDE.md.

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

Good fit Preparing draft financial statements, checking that cash-flow movements tie to the balance sheet, and documenting the account-to-statement mapping.

Compare 6 skills from other repositories ↓
Install with agentmods
npx agentmods add skills/cynco-labs/ai-accounting-skills/prepare-primary-statements
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.

Any agent
npx skills add cynco-labs/ai-accounting-skills --skill prepare-primary-statements
Clone the repo
git clone --depth 1 https://github.com/cynco-labs/ai-accounting-skills

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 prepare-primary-statements

README.md
[![agentmods](https://agentmods.dev/badge/skills/cynco-labs/ai-accounting-skills/prepare-primary-statements/github.svg)](https://agentmods.dev/skills/cynco-labs/ai-accounting-skills/prepare-primary-statements)
Your own site
<a href="https://agentmods.dev/skills/cynco-labs/ai-accounting-skills/prepare-primary-statements"><img src="https://agentmods.dev/badge/skills/cynco-labs/ai-accounting-skills/prepare-primary-statements/github.svg" alt="Measured on agentmods" height="20"></a>

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.

agentmods 80×15 button for prepare-primary-statements

Your own site · 80×15
<a href="https://agentmods.dev/skills/cynco-labs/ai-accounting-skills/prepare-primary-statements"><img src="https://agentmods.dev/badge/skills/cynco-labs/ai-accounting-skills/prepare-primary-statements.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 34 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 425 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 $0.00034 $0.00425
Opus 5 $0.00017 $0.00212
Sonnet 5 $0.00007 $0.00085
Haiku 4.5 $0.00003 $0.00042

Measured 12d ago against content hash a17e6ef1f79c, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-12, from the pricing page.

Security

Grade A, and why

prepare-primary-statements 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/prepare-primary-statements/SKILL.md · 50 lines

What it actually says

/prepare-primary-statements

Purpose

Map ATB → primary statements under the engagement framework.

Preconditions

  1. Read shared guardrails (shared/guardrails.md).
  2. Load firm profile from ~/.claude/plugins/config/claude-for-accounting/firm-profile.md if present.
  3. Load plugin config from ~/.claude/plugins/config/claude-for-accounting/{{plugin}}/CLAUDE.md if present.
  4. Load active client engagement README / workspace if one is open.
  5. Never fabricate numbers. Re-read source documents if figures are missing from context.

Statements

  1. Statement of Financial Position (SOFP) — current/non-current split (MPERS S4)
  2. Statement of Comprehensive Income — single-statement or two-statement (S5)
  3. Statement of Changes in Equity (S6)
  4. Statement of Cash Flows — indirect (default) or direct (S7)

Mapping rules

  • Maintain explicit ATB code → FS line map; every ATB balance appears exactly once in SOCI or SOFP (except zero).
  • Comparatives from prior signed FS (not memory).
  • Rounding to nearest ringgit only if firm policy says so; default sen precision in workpapers, presentation per house style.

Cash flow ties

Net change in cash = SOFP cash movement. Reconcile profit to operating cash.

Checks before handoff

  • Assets = Liabilities + Equity
  • SOCI result feeds equity (RE / current year result)
  • No unexplained “balancing figures”

Completion

Done when: primaries on disk map to ATB lines, BS balances, and figures carry provenance tags.

Output

Primary statements draft + mapping schedule. Next: prepare-notes.

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 · 50 lines · 34 tokens per session scan A a17e6ef1f79c

Subscribe to this mod's changes

prepare-primary-statements is a skill published in the GitHub repository cynco-labs/ai-accounting-skills (3 stars, last pushed 2mo ago), licensed MIT. It adds 34 tokens to every session and 425 once invoked, about $0.0002 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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