review-accruals

Review Accruals

Living register of every accrual books carry. Each run recomputes balances from underlying journal entries, classifies each row (active / reversed / stale / written-off), surfaces reversing-entry candidates for current period. Register live doc - rewritten in place, NOT indexed in outputs.json.

When to use

• "list our active accruals" / "refresh the accruals register".
• "are any accruals stale" / "anything I should reverse".
• "what reversing journal entries are due this month".
• Called by run-monthly-close after reconciliations, before prep-journal-entry dispatches reversing batch.

Connections I need

I run external work through Composio. Before this skill runs I check that the categories below are linked. Missing → I name the category, ask you to connect it from the Integrations tab, stop.

• No external connections required. I work entirely from your existing journal entries, accruals register, and chart of accounts.

This skill never blocks on a missing connection.

Information I need

I read your bookkeeping context first. For every required field that's missing I ask ONE plain-language question (best modality: connected app > file drop > URL > paste) and wait.

• A chart of accounts with prepaid, deferred, accrued, and PTO sections — Required. Why: I auto-discover new accruals by scanning these statement sections in the chart of accounts. If missing I ask: "Do we have a chart of accounts yet? If not, let's draft one first so accrual lines have a home."
• A finished bookkeeping context — Required. Why: I need your accounting method and current period to compute balances and reversals. If missing I ask: "Have we set up the books yet? If not, run the setup first."
• A current journal-entry history — Required. Why: I recompute every accrual's balance from journal entries hitting its account code. If missing I ask: "Have we processed any periods yet? If not, let's run a close first so there are journal entries to compute against."

Steps

1. Read context. Load context/bookkeeping-context.md, config/context-ledger.json, config/chart-of-accounts.json. Chart of accounts missing → stop, ask user run build-chart-of-accounts first. Note today's date + current accounting period (YYYY-MM).

2. Read current accruals index. Load accruals.json at agent root (empty array if absent). Row schema: {id, accrualName, glCode, currentBalance, reversing, lastActivity, status: "active" | "reversed" | "stale" | "written-off", notes, createdAt, updatedAt}. Keep in-memory list keyed by id.

3. Read supporting journal entries. Load journal-entries.json, filter to entries whose lines[].glCode matches any accrual's glCode, ordered by date ascending. Activity history used to recompute balances.

4. Recompute current balances. For each active accrual row:

   • Sum all journal entry line debits + credits against its glCode since row's createdAt.
   • Apply sign convention based on natural balance of account type (asset: debit-positive; liability/deferred revenue: credit-positive).
   • Update currentBalance. Update lastActivity to max journal entry date hitting this account code. No journal entries → leave lastActivity unchanged.

5. Discover net-new accruals. Any glCode appearing in chart-of-accounts.json under statementSection containing "prepaid", "deferred", "accrued", or "pto" but no row in accruals.json → create new row. Infer accrualName from account name + first journal entry memo. status: "active". Default reversing: false unless source journal entry had reversing: true.

6. Classify status.

   • active - abs(currentBalance) > 0.00 AND lastActivity within last 90 days.
   • stale - abs(currentBalance) > 0.00 AND lastActivity older than 90 days. Flag as write-off-or-reclass candidate. Note recommended action in notes ("consider reclass to {X}" or "candidate for write-off journal entry").
   • reversed - abs(currentBalance) <= 0.01 AND reversing journal entry exists referencing original accrual.
   • written-off - only user can set. Never transition automatically.

7. Identify reversing-entry candidates for current period. Row is reversing candidate if:

   • reversing: true (original accrual booked as reversing), AND
   • status is active, AND
   • current period strictly after accrual's origination period, AND
   • no reversing journal entry yet exists for this id.

   Collect into reversing_candidates list with suggested reversal amount (negative of currentBalance) + originating journal entry id.

8. Rewrite accruals/register.md. Living doc - overwrite in place. Structure:

   • Summary - counts by status, total prepaid balance, total deferred revenue balance, total accrued liabilities balance.
   • Active accruals - one row per active accrual with accrualName, glCode, currentBalance, lastActivity, reversing flag.
   • Reversing-entry candidates this period - numbered list with suggested journal entry memo + amount; user runs prep-journal-entry type=accrual to draft each.
   • Stale accruals (>90 days no activity) - table with recommended action per row.
   • Recently reversed - last period's reversals for traceability.
   • Written-off - historical tail; keep last 6 months.

   Atomic write: accruals/register.md.tmp → rename.

9. Upsert accruals.json. Read-merge-write:

   • Read current file.
   • Each row in recomputed list: id matches → update mutable fields (currentBalance, lastActivity, status, notes, updatedAt). New id → append.
   • Preserve createdAt - never touch.
   • Never drop rows no longer in recompute; mark written-off only if user explicitly confirmed.
   • Atomic write: accruals.json.tmp → rename.

10. DO NOT append to outputs.json. Register is living doc. accruals.json flat-at-root index, not deliverable.

11. Summarize to user. One paragraph: how many actives / stale / reversing-candidates this period, total carrying balance, exact next move (e.g., "2 reversing journal entries due - run prep-journal-entry type=accrual on each"). Never propose posting; drafts only.

Outputs

• accruals/register.md (living document - NOT indexed in outputs.json)
• accruals.json (flat-at-root index - upserted, not overwritten)