[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"skill:01M71N6PR7SW6JGR4MXNA3FZTQ":3,"skill-same:01M71N6PR7SW6JGR4MXNA3FZTQ":77},{"skillNo":4,"name":5,"nameZh":6,"description":7,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":9,"repositoryNo":12,"starsCount":13,"licenseSpdxId":14,"licenseFileUrl":15,"sourceHtmlUrl":16,"categories":17,"keywords":18,"publishedAt":39,"linkOnly":40,"markdownContent":41,"markdownBody":42,"frontMatter":43,"refName":49,"commitSha":50,"skillDirectory":51,"forksCount":52,"repositoryHtmlUrl":53,"repositoryHomepageUrl":54,"ownerHtmlUrl":55,"ownerBlogUrl":56,"ownerDescription":6,"updatedAt":57,"install":58,"resources":71},"01M71N6PR7SW6JGR4MXNA3FZTQ","journal-entry",null,"Prepare journal entries with proper debits, credits, and supporting detail. Use when booking month-end accruals (AP, payroll, prepaid), recording depreciation or amortization, posting revenue recognition or deferred revenue adjustments, or documenting an entry for audit review.","monoes\u002Fmonomind","monoes","https:\u002F\u002Favatars.githubusercontent.com\u002Fu\u002F276744696?v=4","01M71KWF37AJ2NJBP3KWBVSDGT","01M71KWF4CSF8ADH0M6HA09VD2",23,"Apache-2.0","https:\u002F\u002Fgithub.com\u002Fmonoes\u002Fmonomind\u002Fblob\u002Fmain\u002Fpackages\u002F@monomind\u002Fcli\u002Forg-skills\u002Fjournal-entry\u002FLICENSE.txt","https:\u002F\u002Fgithub.com\u002Fmonoes\u002Fmonomind\u002Fblob\u002Fmain\u002Fpackages\u002F@monomind\u002Fcli\u002Forg-skills\u002Fjournal-entry\u002FSKILL.md",[],[19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38],"entry","journal entry","journal","audit","revenue","github","work","with","review","revenue recognition","when","detail","use","knowledge","entries","payroll","end","for","posting","recording","2026-11-10 10:56:23",false,"---\nname: journal-entry\ndescription: \"Prepare journal entries with proper debits, credits, and supporting detail. Use when booking month-end accruals (AP, payroll, prepaid), recording depreciation or amortization, posting revenue recognition or deferred revenue adjustments, or documenting an entry for audit review.\"\ntags: []\ntools: []\nlicense: Apache-2.0\nsource: https:\u002F\u002Fgithub.com\u002Fanthropics\u002Fknowledge-work-plugins\nsource_path: \"finance\u002Fskills\u002Fjournal-entry\"\nsource_commit: 8444efcd48f7012f09797778a36a33e73d0861f4\n---\n# Journal Entry Preparation\n\n> If you see unfamiliar placeholders or need to check which tools are connected, see [CONNECTORS.md](..\u002F..\u002FCONNECTORS.md).\n\n**Important**: This command assists with journal entry workflows but does not provide financial advice. All entries should be reviewed by qualified financial professionals before posting.\n\nPrepare journal entries with proper debits, credits, supporting detail, and review documentation.\n\n## Usage\n\n```\n\u002Fje \u003Ctype> \u003Cperiod>\n```\n\n### Arguments\n\n- `type` — The journal entry type. One of:\n  - `ap-accrual` — Accounts payable accruals for goods\u002Fservices received but not yet invoiced\n  - `fixed-assets` — Depreciation and amortization entries for fixed assets and intangibles\n  - `prepaid` — Amortization of prepaid expenses (insurance, software, rent, etc.)\n  - `payroll` — Payroll accruals including salaries, benefits, taxes, and bonus accruals\n  - `revenue` — Revenue recognition entries including deferred revenue adjustments\n- `period` — The accounting period (e.g., `2024-12`, `2024-Q4`, `2024`)\n\n## Workflow\n\n### 1. Gather Source Data\n\nIf ~~erp or ~~data warehouse is connected:\n- Pull the trial balance for the specified period\n- Pull subledger detail for the relevant accounts\n- Pull prior period entries of the same type for reference\n- Identify the current GL balances for affected accounts\n\nIf no data source is connected:\n> Connect ~~erp or ~~data warehouse to pull GL data automatically. You can also paste trial balance data or upload a spreadsheet.\n\nPrompt the user to provide:\n- Trial balance or GL balances for affected accounts\n- Subledger detail or supporting schedules\n- Prior period entries for reference (optional)\n\n### 2. Calculate the Entry\n\nBased on the JE type:\n\n**AP Accrual:**\n- Identify goods\u002Fservices received but not invoiced by period end\n- Calculate accrual amounts from PO receipts, contracts, or estimates\n- Debit: Expense accounts (or asset accounts for capitalizable items)\n- Credit: Accrued liabilities\n\n**Fixed Assets:**\n- Pull the fixed asset register or depreciation schedule\n- Calculate period depreciation by asset class and method (straight-line, declining balance, units of production)\n- Debit: Depreciation expense (by department\u002Fcost center)\n- Credit: Accumulated depreciation\n\n**Prepaid:**\n- Pull the prepaid amortization schedule\n- Calculate the period amortization for each prepaid item\n- Debit: Expense accounts (by type — insurance, software, rent, etc.)\n- Credit: Prepaid expense accounts\n\n**Payroll:**\n- Calculate accrued salaries for days worked but not yet paid\n- Calculate accrued benefits (health, retirement contributions, PTO)\n- Calculate employer payroll tax accruals\n- Calculate bonus accruals (if applicable, based on plan terms)\n- Debit: Salary expense, benefits expense, payroll tax expense\n- Credit: Accrued payroll, accrued benefits, accrued payroll taxes\n\n**Revenue:**\n- Review contracts and performance obligations\n- Calculate revenue to recognize based on delivery\u002Fperformance\n- Adjust deferred revenue balances\n- Debit: Deferred revenue (or accounts receivable)\n- Credit: Revenue accounts (by stream\u002Fcategory)\n\n### 3. Generate the Journal Entry\n\nPresent the entry in standard format:\n\n```\nJournal Entry: [Type] — [Period]\nPrepared by: [User]\nDate: [Period end date]\n\n| Line | Account Code | Account Name | Debit | Credit | Department | Memo |\n|------|-------------|--------------|-------|--------|------------|------|\n| 1    | XXXX        | [Name]       | X,XXX |        | [Dept]     | [Detail] |\n| 2    | XXXX        | [Name]       |       | X,XXX  | [Dept]     | [Detail] |\n|      |             | **Total**    | X,XXX | X,XXX  |            |      |\n\nSupporting Detail:\n- [Calculation basis and assumptions]\n- [Reference to supporting schedule or documentation]\n\nReversal: [Yes\u002FNo — if yes, specify reversal date]\n```\n\n### 4. Review Checklist\n\nBefore finalizing, verify:\n\n- [ ] Debits equal credits\n- [ ] Correct accounting period\n- [ ] Account codes are valid and map to the right GL accounts\n- [ ] Amounts are calculated correctly with supporting detail\n- [ ] Memo\u002Fdescription is clear and specific enough for audit\n- [ ] Department\u002Fcost center coding is correct\n- [ ] Entry is consistent with prior period treatment\n- [ ] Reversal flag is set appropriately (accruals should auto-reverse)\n- [ ] Supporting documentation is referenced or attached\n- [ ] Entry is within the user's approval authority\n- [ ] No unusual or out-of-pattern amounts that need investigation\n\n### 5. Output\n\nProvide:\n1. The formatted journal entry\n2. Supporting calculations\n3. Comparison to prior period entry of the same type (if available)\n4. Any items flagged for review or follow-up\n5. Instructions for posting (manual entry or upload format for the user's ERP)\n","# Journal Entry Preparation\n\n> If you see unfamiliar placeholders or need to check which tools are connected, see [CONNECTORS.md](..\u002F..\u002FCONNECTORS.md).\n\n**Important**: This command assists with journal entry workflows but does not provide financial advice. All entries should be reviewed by qualified financial professionals before posting.\n\nPrepare journal entries with proper debits, credits, supporting detail, and review documentation.\n\n## Usage\n\n```\n\u002Fje \u003Ctype> \u003Cperiod>\n```\n\n### Arguments\n\n- `type` — The journal entry type. One of:\n  - `ap-accrual` — Accounts payable accruals for goods\u002Fservices received but not yet invoiced\n  - `fixed-assets` — Depreciation and amortization entries for fixed assets and intangibles\n  - `prepaid` — Amortization of prepaid expenses (insurance, software, rent, etc.)\n  - `payroll` — Payroll accruals including salaries, benefits, taxes, and bonus accruals\n  - `revenue` — Revenue recognition entries including deferred revenue adjustments\n- `period` — The accounting period (e.g., `2024-12`, `2024-Q4`, `2024`)\n\n## Workflow\n\n### 1. Gather Source Data\n\nIf ~~erp or ~~data warehouse is connected:\n- Pull the trial balance for the specified period\n- Pull subledger detail for the relevant accounts\n- Pull prior period entries of the same type for reference\n- Identify the current GL balances for affected accounts\n\nIf no data source is connected:\n> Connect ~~erp or ~~data warehouse to pull GL data automatically. You can also paste trial balance data or upload a spreadsheet.\n\nPrompt the user to provide:\n- Trial balance or GL balances for affected accounts\n- Subledger detail or supporting schedules\n- Prior period entries for reference (optional)\n\n### 2. Calculate the Entry\n\nBased on the JE type:\n\n**AP Accrual:**\n- Identify goods\u002Fservices received but not invoiced by period end\n- Calculate accrual amounts from PO receipts, contracts, or estimates\n- Debit: Expense accounts (or asset accounts for capitalizable items)\n- Credit: Accrued liabilities\n\n**Fixed Assets:**\n- Pull the fixed asset register or depreciation schedule\n- Calculate period depreciation by asset class and method (straight-line, declining balance, units of production)\n- Debit: Depreciation expense (by department\u002Fcost center)\n- Credit: Accumulated depreciation\n\n**Prepaid:**\n- Pull the prepaid amortization schedule\n- Calculate the period amortization for each prepaid item\n- Debit: Expense accounts (by type — insurance, software, rent, etc.)\n- Credit: Prepaid expense accounts\n\n**Payroll:**\n- Calculate accrued salaries for days worked but not yet paid\n- Calculate accrued benefits (health, retirement contributions, PTO)\n- Calculate employer payroll tax accruals\n- Calculate bonus accruals (if applicable, based on plan terms)\n- Debit: Salary expense, benefits expense, payroll tax expense\n- Credit: Accrued payroll, accrued benefits, accrued payroll taxes\n\n**Revenue:**\n- Review contracts and performance obligations\n- Calculate revenue to recognize based on delivery\u002Fperformance\n- Adjust deferred revenue balances\n- Debit: Deferred revenue (or accounts receivable)\n- Credit: Revenue accounts (by stream\u002Fcategory)\n\n### 3. Generate the Journal Entry\n\nPresent the entry in standard format:\n\n```\nJournal Entry: [Type] — [Period]\nPrepared by: [User]\nDate: [Period end date]\n\n| Line | Account Code | Account Name | Debit | Credit | Department | Memo |\n|------|-------------|--------------|-------|--------|------------|------|\n| 1    | XXXX        | [Name]       | X,XXX |        | [Dept]     | [Detail] |\n| 2    | XXXX        | [Name]       |       | X,XXX  | [Dept]     | [Detail] |\n|      |             | **Total**    | X,XXX | X,XXX  |            |      |\n\nSupporting Detail:\n- [Calculation basis and assumptions]\n- [Reference to supporting schedule or documentation]\n\nReversal: [Yes\u002FNo — if yes, specify reversal date]\n```\n\n### 4. Review Checklist\n\nBefore finalizing, verify:\n\n- [ ] Debits equal credits\n- [ ] Correct accounting period\n- [ ] Account codes are valid and map to the right GL accounts\n- [ ] Amounts are calculated correctly with supporting detail\n- [ ] Memo\u002Fdescription is clear and specific enough for audit\n- [ ] Department\u002Fcost center coding is correct\n- [ ] Entry is consistent with prior period treatment\n- [ ] Reversal flag is set appropriately (accruals should auto-reverse)\n- [ ] Supporting documentation is referenced or attached\n- [ ] Entry is within the user's approval authority\n- [ ] No unusual or out-of-pattern amounts that need investigation\n\n### 5. Output\n\nProvide:\n1. The formatted journal entry\n2. Supporting calculations\n3. Comparison to prior period entry of the same type (if available)\n4. Any items flagged for review or follow-up\n5. Instructions for posting (manual entry or upload format for the user's ERP)\n",{"name":5,"tags":44,"tools":45,"source":46,"license":14,"description":7,"source_path":47,"source_commit":48},[],[],"https:\u002F\u002Fgithub.com\u002Fanthropics\u002Fknowledge-work-plugins","finance\u002Fskills\u002Fjournal-entry","8444efcd48f7012f09797778a36a33e73d0861f4","main","f7cd4595d0f8959822163e14f9787117765c931a","packages\u002F@monomind\u002Fcli\u002Forg-skills\u002Fjournal-entry",2,"https:\u002F\u002Fgithub.com\u002Fmonoes\u002Fmonomind","https:\u002F\u002Fmonoes.github.io\u002Fmonomind\u002F","https:\u002F\u002Fgithub.com\u002Fmonoes","https:\u002F\u002Fmonoes.me","2026-11-10 01:53:48",{"source":8,"skillName":5,"commands":59,"prompt":69,"zipAvailable":70},[60,63,66],{"tool":61,"command":62},"npx","npx skills add monoes\u002Fmonomind --skill journal-entry",{"tool":64,"command":65},"bunx","bunx skills add monoes\u002Fmonomind --skill journal-entry",{"tool":67,"command":68},"pnpm","pnpm dlx skills add monoes\u002Fmonomind --skill journal-entry","安装技能，技能地址：https:\u002F\u002Fgithub.com\u002Fmonoes\u002Fmonomind\u002Fblob\u002Fmain\u002Fpackages\u002F@monomind\u002Fcli\u002Forg-skills\u002Fjournal-entry\u002FSKILL.md",true,[72],{"path":73,"resourceType":74,"resourceTypeDesc":75,"sizeBytes":76,"sourceHtmlUrl":15},"LICENSE.txt","LICENSE","许可证",11607,[78,104,140,165,187,214],{"skillNo":79,"name":80,"nameZh":6,"description":81,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":9,"repositoryNo":12,"starsCount":13,"licenseSpdxId":14,"licenseFileUrl":6,"sourceHtmlUrl":82,"categories":83,"keywords":84,"publishedAt":103},"01M71PB3SHWKMNJM6MD65VX8D6","zk-steward","Org role guidance for a ZK steward: engineer zero-knowledge proof systems with circuit design, SNARK vs STARK choice and security review. This is zero-knowledge cryptography, not Zettelkasten note-taking.","https:\u002F\u002Fgithub.com\u002Fmonoes\u002Fmonomind\u002Fblob\u002Fmain\u002Fpackages\u002F@monomind\u002Fcli\u002Forg-skills\u002Fzk-steward\u002FSKILL.md",[],[85,86,87,88,89,90,91,32,92,93,94,27,95,96,97,98,99,100,101,102],"zk","zk steward","steward","zero-knowledge","engineer","choice","design","impact","query","snark","monomind","security review","stark","zettelkasten","cryptography","security","org","blockchain","2026-11-10 13:02:02",{"skillNo":105,"name":106,"nameZh":6,"description":107,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":9,"repositoryNo":12,"starsCount":13,"licenseSpdxId":108,"licenseFileUrl":109,"sourceHtmlUrl":110,"categories":111,"keywords":122,"publishedAt":103},"01M71PB18SDG28WBKPKJNB814K","writing-plans","Use when you have a spec or requirements for a multi-step coding task and must write an implementation plan before touching code. Produces bite-sized TDD tasks with exact file paths, code and commands for an engineer with zero context.","MIT","https:\u002F\u002Fgithub.com\u002Fmonoes\u002Fmonomind\u002Fblob\u002Fmain\u002Fpackages\u002F@monomind\u002Fcli\u002Forg-skills\u002Fwriting-plans\u002FLICENSE.txt","https:\u002F\u002Fgithub.com\u002Fmonoes\u002Fmonomind\u002Fblob\u002Fmain\u002Fpackages\u002F@monomind\u002Fcli\u002Forg-skills\u002Fwriting-plans\u002FSKILL.md",[112,117],{"categoryNo":113,"categoryName":114,"taxonomyType":115,"taxonomyTypeDesc":116},"01JBSEEDCAT000000000000018","写作与文案","SCENARIO","使用场景",{"categoryNo":118,"categoryName":119,"taxonomyType":120,"taxonomyTypeDesc":121},"01JBSEEDCAT000000000000036","内容创作者","PROFESSION","适用职业",[123,124,125,89,126,127,29,128,93,129,130,131,132,133,134,135,136,137,138,139],"writing","writing plans","plans","superpowers","implementation plan","you","code","tasks","plan","product","write","commands","paths","suggest","coding","context","ZeRO",{"skillNo":141,"name":142,"nameZh":6,"description":143,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":9,"repositoryNo":12,"starsCount":13,"licenseSpdxId":14,"licenseFileUrl":144,"sourceHtmlUrl":145,"categories":146,"keywords":150,"publishedAt":103},"01M71PAXFM488X9ARXK0T04TF5","write-spec","Write a feature spec or PRD from a problem statement or feature idea. Use when turning a vague idea or user request into a structured document, scoping a feature with goals and non-goals, defining success metrics and acceptance criteria, or breaking a big ask into a phased spec.","https:\u002F\u002Fgithub.com\u002Fmonoes\u002Fmonomind\u002Fblob\u002Fmain\u002Fpackages\u002F@monomind\u002Fcli\u002Forg-skills\u002Fwrite-spec\u002FLICENSE.txt","https:\u002F\u002Fgithub.com\u002Fmonoes\u002Fmonomind\u002Fblob\u002Fmain\u002Fpackages\u002F@monomind\u002Fcli\u002Forg-skills\u002Fwrite-spec\u002FSKILL.md",[147],{"categoryNo":148,"categoryName":149,"taxonomyType":120,"taxonomyTypeDesc":121},"01JBSEEDCAT000000000000031","产品经理",[133,151,152,153,154,32,155,29,156,157,25,132,158,159,160,161,162,163,31,164],"write spec","spec","user request","problem","acceptance","ask","vague","request","scoping","idea","metrics","feature","problem statement","document",{"skillNo":166,"name":167,"nameZh":6,"description":168,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":9,"repositoryNo":12,"starsCount":13,"licenseSpdxId":14,"licenseFileUrl":169,"sourceHtmlUrl":170,"categories":171,"keywords":175,"publishedAt":103},"01M71PASSZY800C0RPEARBS918","write-query","Write optimized SQL for your dialect with best practices. Use when translating a natural-language data need into SQL, building a multi-CTE query with joins and aggregations, optimizing a query against a large partitioned table, or getting dialect-specific syntax for Snowflake, BigQuery, Postgres, etc.","https:\u002F\u002Fgithub.com\u002Fmonoes\u002Fmonomind\u002Fblob\u002Fmain\u002Fpackages\u002F@monomind\u002Fcli\u002Forg-skills\u002Fwrite-query\u002FLICENSE.txt","https:\u002F\u002Fgithub.com\u002Fmonoes\u002Fmonomind\u002Fblob\u002Fmain\u002Fpackages\u002F@monomind\u002Fcli\u002Forg-skills\u002Fwrite-query\u002FSKILL.md",[172],{"categoryNo":173,"categoryName":174,"taxonomyType":120,"taxonomyTypeDesc":121},"01JBSEEDCAT000000000000033","数据分析师",[93,133,176,177,36,178,32,31,29,179,180,26,181,25,24,182,183,184,185,186],"write query","postgres","snowflake","best practices","natural-language","multi","sql","https","syntax","plugins","data",{"skillNo":188,"name":189,"nameZh":6,"description":190,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":9,"repositoryNo":12,"starsCount":13,"licenseSpdxId":14,"licenseFileUrl":6,"sourceHtmlUrl":191,"categories":192,"keywords":199,"publishedAt":103},"01M71PAPTX0T3PF6ETFVR96SJJ","workflow-automation","Org role guidance for workflow automation: build and maintain CI\u002FCD definitions in GitHub Actions or equivalent: triggers, jobs, matrices, caching. Covers path filters, dependency caching, parallel jobs, timeouts and fail-fast ordering.","https:\u002F\u002Fgithub.com\u002Fmonoes\u002Fmonomind\u002Fblob\u002Fmain\u002Fpackages\u002F@monomind\u002Fcli\u002Forg-skills\u002Fworkflow-automation\u002FSKILL.md",[193,196],{"categoryNo":194,"categoryName":195,"taxonomyType":115,"taxonomyTypeDesc":116},"01JBSEEDCAT000000000000011","运维与部署",{"categoryNo":197,"categoryName":198,"taxonomyType":115,"taxonomyTypeDesc":116},"01JBSEEDCAT000000000000023","Skill与智能体开发",[200,201,202,203,36,204,205,206,207,92,208,209,210,93,95,24,211,212,213,183],"Workflow Automation","automation","workflow","parallel","actions","ci","triggers","github actions","maintain","filters","caching","build","dependency","devops",{"skillNo":215,"name":216,"nameZh":6,"description":217,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":9,"repositoryNo":12,"starsCount":13,"licenseSpdxId":14,"licenseFileUrl":6,"sourceHtmlUrl":218,"categories":219,"keywords":221,"publishedAt":103},"01M71PAM19Z1XTV9NPCFSE2MY8","workflow-architect","Org role guidance for a workflow architect: map full workflow trees for systems, user journeys and agents, covering every branch and failure. Covers discovering workflows from code, handoff contracts, timeouts, recovery paths and observable state.","https:\u002F\u002Fgithub.com\u002Fmonoes\u002Fmonomind\u002Fblob\u002Fmain\u002Fpackages\u002F@monomind\u002Fcli\u002Forg-skills\u002Fworkflow-architect\u002FSKILL.md",[220],{"categoryNo":197,"categoryName":198,"taxonomyType":115,"taxonomyTypeDesc":116},[202,222,223,224,225,226,227,36,228,229,129,230,231,232,95,24,233,234,183,235],"workflow architect","architect","trees","user journeys","branch","planning","map","workflows","architecture","state","leadership","recovery","operations","systems"]