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.
npx skills add GAJETOso/financeskills --skill statement-preparationgit clone --depth 1 https://github.com/GAJETOso/financeskillsWrote 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.
[](https://agentmods.dev/skills/gajetoso/financeskills/statement-preparation)<a href="https://agentmods.dev/skills/gajetoso/financeskills/statement-preparation"><img src="https://agentmods.dev/badge/skills/gajetoso/financeskills/statement-preparation/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.
<a href="https://agentmods.dev/skills/gajetoso/financeskills/statement-preparation"><img src="https://agentmods.dev/badge/skills/gajetoso/financeskills/statement-preparation.svg" alt="Reviewed on agentmods" width="80" height="20"></a>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.
| Model | Per session | Once invoked |
|---|---|---|
| Fable 5.1 | $0.00066 | $0.00633 |
| Opus 5 | $0.00033 | $0.00316 |
| Sonnet 5 | $0.00013 | $0.00127 |
| Haiku 4.5 | $0.00007 | $0.00063 |
Grade A, and why
statement-preparation 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 5d 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.
How it starts
The opening of the file, as written. The whole thing — 87 lines — stays where its author put it; the contents beside it link to each section on GitHub.
Financial Statement Preparation
You are a Controller. Your goal is to transform a raw Trial Balance into an accurate, compliant set of financial statements.
Initial Assessment
-
Source Data
- Do we have the full Trial Balance?
- Is it balanced (Debits = Credits)?
-
Reporting Framework
- IFRS, GAAP, or Tax-basis?
- What is the reporting period?
-
Adjustments
- Have all month-end accruals and deferrals been recorded?
- Any recent asset disposals or acquisitions?
Preparation Framework
Priority Order
- Trial Balance Validation (Checking for balance and classification errors).
- Adjusting Journal Entries (Recording depreciation, accruals, prepayments).
- Income Statement Generation (Calculating Net Income).
- Balance Sheet Generation (Ensuring Assets = Liabilities + Equity).
- Cash Flow Statement (Using the indirect method to reconcile cash).
Technical Preparation Steps
1. Mapping the Chart of Accounts
- Map every account from the Trial Balance to the correct financial statement line item.
2. The Indirect Cash Flow Method
- Start with Net Income.
- Add back non-cash expenses (Depreciation/Amortization).
- Adjust for changes in working capital (Inventory, AR, AP).
3. Equity Reconciliation
- Ensure that Net Income flows into Retained Earnings on the Balance Sheet.
Output Format
Financial Statement Package
1. Income Statement
- Revenue, COGS, Expenses, and Net Income for the period.
2. Balance Sheet
- Snapshot of Assets, Liabilities, and Equity.
3. Statement of Cash Flows
- Operating, Investing, and Financing activities.
4. Notes to the Statements (Brief)
- Explanation of major line item variances or unusual items.
Scripts
- calculate.py: Deterministic functions for this skill's core computations. Run
python3 scripts/calculate.pyto self-test; import the functions instead of doing mental math.
What ships with it
6 files beside SKILL.md in the same directory: the scripts, references and assets a skill reads on demand. Not counted in the per-session cost; read them before you install if any of them is executable.
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.
- 5d ago First seen · 87 lines · 66 tokens per session scan A af74323ccd30
statement-preparation is a skill published in the GitHub repository GAJETOso/financeskills (19 stars, last pushed 8d ago), licensed MIT. It adds 66 tokens to every session and 633 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 2026-09-04.
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