finance-close-management

finance-close-management is a skill for Claude Code from modu-ai/moai-cowork. It costs 101 tokens per session (2,339 once invoked), scanned A, original, Apache-2.0.

A guide for monthly, quarterly, and annual accounting close, meaning the work of finalizing records for a reporting period. It covers closing checklists, payroll and social-insurance reconciliation, tax dates, and K-IFRS closing entries.

In plain words
What is it for?
Use it to plan a period close, reconcile payroll and Korea’s four major social-insurance programs, prepare closing entries, track tax filings, and create closing reports.
Why use it?
It gives finance teams an ordered way to finish transactions, payroll, accounts, and reports on time. It also includes the stated 2026 rates and labor-law changes.

Skill for Claude Code

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

Part of the moai-accountant plugin — 13 skills, 2 agents, 1 MCP server shipped together

Good fit Use it to plan a period close, reconcile payroll and Korea’s four major social-insurance programs, prepare closing entries, track tax filings, and create closing reports.

Compare 6 skills from other repositories ↓
Install with agentmods
npx agentmods add skills/modu-ai/moai-cowork/finance-close-management
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 modu-ai/moai-cowork --skill finance-close-management
Clone the repo
git clone --depth 1 https://github.com/modu-ai/moai-cowork

Made for: Claude Code.

Or install moai-accountant, the plugin that ships this one along with the rest of its 13 skills, 2 agents, 1 MCP server.

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 finance-close-management

README.md
[![agentmods](https://agentmods.dev/badge/skills/modu-ai/moai-cowork/finance-close-management/github.svg)](https://agentmods.dev/skills/modu-ai/moai-cowork/finance-close-management)
Your own site
<a href="https://agentmods.dev/skills/modu-ai/moai-cowork/finance-close-management"><img src="https://agentmods.dev/badge/skills/modu-ai/moai-cowork/finance-close-management/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 finance-close-management

Your own site · 80×15
<a href="https://agentmods.dev/skills/modu-ai/moai-cowork/finance-close-management"><img src="https://agentmods.dev/badge/skills/modu-ai/moai-cowork/finance-close-management.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 101 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 2,339 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. Third-party audits
  • NVIDIA SkillSpector pass 7 Sept 2026
How audits are shown
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 $0.00101 $0.02339
Opus 5.5 $0.00040 $0.00936
Sonnet 5.5 $0.00020 $0.00468
Haiku 4.5 $0.00010 $0.00234

Measured 27d ago against content hash a8521507d561, method: parsed. Prices are Anthropic first-party input rates as of 2026-10-07, from the pricing page.

Security

Grade A, and why

finance-close-management 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 27d 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.

plugins/moai-accountant/skills/finance-close-management/SKILL.md · 161 lines

How it starts

The opening of the file, as written. The whole thing — 161 lines — stays where its author put it; the contents beside it link to each section on GitHub.

결산 관리 (Close Management)

개요

월간·분기·연간 회계 결산 업무를 지원한다. 결산 체크리스트, 계정별 마감 순서, 보험료·급여 정산과 보고서 초안을 제공한다. 먼저 사업자의 회계 기준, 결산월, 급여·세무 신고 유형을 확인한다.

면책 고지: 이 스킬은 AI 보조 분석이며 공인 회계사·세무사의 전문 자문을 대체하지 않습니다.

트리거 키워드

결산, 월말 마감, 분기 결산, 연간 결산, 회계 마감, 급여 정산, 4대보험, 재무 마감, 클로징, 결산 체크리스트

워크플로우

1단계: 결산 유형 선택

  • 월간 결산 (매월 말일)
  • 분기 결산 (3, 6, 9, 12월)
  • 반기 결산 (회사의 회계연도·공시 의무 확인)
  • 연간 결산 (회사의 결산월·법인세 신고 유형 확인)

2단계: 적용 연도 기준 확인

2026년 최저임금 및 4대보험 요율

2026년 최저임금·4대보험 요율표는 moai-accountant:finance-tax-helper references/2026-rates.md 단일 SSOT를 참조한다.

2026년 급여를 계산할 때는 참조 표를 공식 보험기관 자료와 다시 대조한다. 다른 연도에는 해당 연도의 고시를 확인한다. 보험 가입 대상과 노동법 적용은 고용 형태·사업장별로 판단한다.

3단계: 월간 결산 체크리스트

전월 거래 마감 — 회사 일정에 따라 배치

  • 전월 매출 전표 확정 (세금계산서 발행 확인)
  • 매입 세금계산서 수취 확인 및 회계 처리
  • 카드 매출/지출 정산
  • 경비 보고서 취합 및 승인

급여 정산 — 지급일·신고기한에 따라 배치

  • 급여 대장 작성 (최저임금 충족 여부 확인)
  • 보험별 가입 대상·산정 기준·해당 연도 요율로 공제액 계산
  • 소득세·지방소득세 원천징수
  • 원천세 신고·납부 기한과 반기납부 승인 여부를 국세청의 해당 연도 안내에서 확인
  • 소득 종류별 간이지급명세서 제출 대상·주기를 확인
  • 급여 이체 및 급여명세서 발급
  • 4대보험 신고 (EDI 또는 4대보험 정보연계센터)

계정 마감 — 회사 일정에 따라 배치

  • 감가상각비 계상
  • 선급비용·미지급비용 조정
  • 재고자산 실사 (필요 시)
  • 매출채권·매입채무 잔액 검토
  • 외화 자산·부채 환산 (월말 기준환율 적용)

결산 보고서 — 승인 일정에 따라 배치

  • 시산표 검토 및 오류 수정
  • 손익계산서 초안 작성
  • 전월 대비 주요 지표 변동 분석
  • 경영진 보고용 결산 요약 작성

4단계: 연간 결산 추가 작업

법인세 신고 준비 (결산월·사업자 유형·연장 여부 확인)

  • 세무조정 사항 검토 (접대비 한도, 감가상각 방법 등)
  • 이월결손금 활용 검토
  • 연구·인력개발비 세액공제 확인

급여 연말정산 (해당 연도 국세청 일정 확인)

  • 근로자 연말정산 서류 수취
  • 소득공제·세액공제 항목 확인
  • 원천징수영수증 발급 시점 확인

적용 회계기준과 새 기준서의 시행·조기 적용 가능 여부는 한국회계기준원 원문에서 확인한다.

5단계: 결산 보고서 생성

# [YYYY년 MM월] 결산 보고서

## 손익 요약
- 매출액: xxx원 (전월 대비 ▲▼ xx%)
- 영업이익: xxx원 (영업이익률 xx%)
- 당기순이익: xxx원

## 주요 비용 분석

## 4대보험 납부 현황

## 다음 달 주요 일정

사용 예시

예시 1: "3월 월말 마감 체크리스트 만들어줘" → 결산 유형 확인 → 회사 일정별 작업 → 적용 연도 보험료율 확인 → 체크리스트 생성

예시 2: "우리 회사 2026년 급여 정산 방법 알려줘. 직원 5명이야" → 급여 대장 형식 → 4대보험 계산 → 원천징수 → 신고 절차

예시 3: "연간 결산 보고서 초안 작성해줘" → 전년 대비 분석 → 주요 지표 → 경영진 요약 → 개선 권고

Read the full file on GitHub · 161 lines

Files

What ships with it

1 file 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.

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. 27d ago Changed · +1 lines a8521507d561
  2. 1mo ago Changed · -22 lines · -3 tokens per session 7e507c8429df
  3. 2mo ago First seen · 182 lines · 104 tokens per session scan A 0de89e456fd7

Subscribe to this mod's changes

finance-close-management is a skill published in the GitHub repository modu-ai/moai-cowork (316 stars, last pushed 25d ago), licensed Apache-2.0. It adds 101 tokens to every session and 2,339 once invoked, about $0.0004 per session on Opus 5.5. 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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