Ledger

Post journal entries to the general ledger for "$ARGUMENTS". Organize all debits and credits by account and calculate running balances.

Arguments. $ARGUMENTS may contain the project name and optional flags. Take the first token as <project> and treat --skip-checks as a flag; never include flags in file paths. All paths below use <project>. If --skip-checks is present, skip the prerequisite check and, before writing any artifact, append one line to .singularskills/log.jsonl: {"ts":"<ISO timestamp>","skill":"accounting-ledger","workflow":"accounting","phase":3,"project":"<project>","event":"skipped","artifact":"03-ledger.md","note":"<reason or \"none given\">"}.

Compute with code. Perform every calculation (totals, balances, ratios, variances, projections) with a script — Bash, Python or a spreadsheet formula written to a file — and include the computation alongside the result. Never do arithmetic mentally.

Prerequisites

Part of a workflow. This skill is phase 3 (Ledger) of the Accounting Cycle workflow (accounting); cross-domain workflows run it too. First check .singularskills/log.jsonl for an open run for this project: a run-started line with "project":"<project>" and no later run-finished line for the same workflow and project. If one exists, the conductor is running you: continue here. Otherwise, if the user asked to start, run, continue or resume a process or workflow rather than this one step, do not continue here: invoke the workflow skill with the workflow the user asked for, or accounting when they named none, followed by <project>; it runs this phase in order, asks before it writes and records the run. Otherwise continue here: a later phase runs on its own, behind its gate.

Run this skill's gate before writing: sh <this skill's folder>/scripts/gate.sh <project> <project root>, where <project root> is the folder that contains .singularskills/ (use . when you are already there). If it exits non-zero, stop and tell the user what it printed, unless --skip-checks was given (see Arguments). On a refusal, before you stop, append this line to .singularskills/log.jsonl (create the folder and file if missing): {"ts":"<ISO timestamp>","skill":"accounting-ledger","workflow":"accounting","phase":3,"project":"<project>","event":"refused","artifact":"03-ledger.md","note":"<what the gate printed>"}. Once the gate has passed, or under --skip-checks once you have appended the skipped line, append this line before you start work: {"ts":"<ISO timestamp>","skill":"accounting-ledger","workflow":"accounting","phase":3,"project":"<project>","event":"started","artifact":"03-ledger.md","note":""}.

Read .singularskills/accounting/<project>/02-journal.md for the journal entries.

Process

1. Set up ledger accounts:

   • Create a T-account or tabular format for each account in the chart of accounts
   • Include the account number, name, and normal balance side (debit or credit)
   • Carry forward any opening balances from the prior period

2. Post journal entries:

   • Transfer each journal entry to the appropriate ledger accounts
   • Record the date, journal entry reference (JE-001, etc.), and amount
   • Post debits to the debit side and credits to the credit side
   • Calculate the running balance after each posting

3. Verify completeness:

   • Cross-reference every journal entry to confirm it has been posted
   • Check that no entries were double-posted or missed
   • Ensure running balances are mathematically correct

4. Write the artifact to .singularskills/accounting/<project>/03-ledger.md with sections:

   • General Ledger — each account with all postings and running balance
   • Account Summary — closing balance for each account
   • Cross-Reference — journal entry to ledger posting map

Output

The ledger written to .singularskills/accounting/<project>/03-ledger.md. Present a summary highlighting:

• Number of active accounts
• Top accounts by transaction volume
• Closing balances for key accounts

Record the run. After you have written the artifact, append this line to .singularskills/log.jsonl (the started line of Prerequisites, with "event":"finished"): {"ts":"<ISO timestamp>","skill":"accounting-ledger","workflow":"accounting","phase":3,"project":"<project>","event":"finished","artifact":"03-ledger.md","note":""}.

Open the artifact with this frontmatter (agent is the agent you run in, or unknown; gate is passed when the gate ran clean and skipped under --skip-checks):

---
skill: accounting-ledger
workflow: accounting
phase: 3
project: <project>
started: <ISO timestamp>
finished: <ISO timestamp>
agent: <the agent you run in, or "unknown">
gate: <passed|skipped>
---

End the artifact with ## Decisions and ## Open questions, in this shape:

## Decisions
- <what was chosen> — <why> — <what was rejected>

## Open questions
- <what the next phase or a reviewer must settle>

End the artifact with this paragraph, verbatim:

Not financial or tax advice. This artifact is generated analysis for review by a qualified accountant or financial professional before any filing, reporting or decision relies on it.