journal-entries SKILL.md skillA

journal-entries from vm0-ai/vm0-skills is an agent skill: a SKILL.md folder an AI agent loads when a task calls for it.

Install it, pinned
mdr add vm0-ai/vm0-skills/journal-entries@git:20260709.c4cfc48

Pins git:20260709.c4cfc48 in mdr.lock. Pin the fingerprint instead.

Audit grade
A, 17 of 17 checks passed
Kind
SKILL.md skill
Repository
vm0-ai/vm0-skills
Path
journal-entries/SKILL.md
Versions recorded
4
Latest version
git:20260709.c4cfc48, committed Jul 9, 2026
First version recorded
Mar 13, 2026
Size
8,040 bytes
Repository stars
81
License
none declared

Create or review journal entries, accruals, amortization, depreciation, payroll, revenue, and adjustments.

Collected from public GitHub. Every version is saved exactly as it was and never changes. Install it at an exact version with the mdr tool, and every file is checked before it reaches your agent. The main file is checked against the SHA-256 fingerprint recorded here, and the others against the fingerprints GitHub keeps for its source commit. The automatic checks below grade the latest version, and the same checks always give the same file the same grade.

What the file says

## Core Entry Patterns by Accounting Cycle

### Vendor & Expense Accruals

Record obligations for goods received or services consumed when no invoice has arrived by the reporting cut-off.

**Entry template:**
- DR: Appropriate expense (or asset if capitalizable)
- CR: Accrued liabilities

**Estimation sources:**
- Purchase orders showing confirmed delivery
- Service agreements with work performed but unbilled
- Standing vendor arrangements (utilities, professional fees, SaaS)
- Staff reimbursement claims awaiting processing

**Operational guidance:**
- Configure for automatic reversal at the start of the subsequent period
- Apply the same estimation technique from period to period for comparability
- Record the basis of each estimate (contract value, PO total, trailing average)
- Compare prior-period estimates to eventual actuals and refine methodology

### Tangible & Intangible Asset Charges

Systematically allocate the cost of long-lived assets over their service lives.

**Entry template:**
- DR: Depreciation or amortization expense (allocated to cost center)
- CR: Contra-asset (accumulated depreciation or amortization)

**Allocation approaches:**
…

Read the whole file at its exact version.

How to install

The exact contents, by fingerprint
mdr add vm0-ai/vm0-skills/journal-entries@sha256:4e333e062fcc59a2

The line at the top of this page pins the label git:20260709.c4cfc48, which is what most people want. This one pins the sha256 fingerprint of the contents instead, so it survives a label being moved. Either way the exact version is written to mdr.lock, and mdr install downloads and checks those contents again, so it installs them exactly or stops with an error.

Badge

mdr badge

[![mdr](https://markdownregistry.com/badge/art_qt4mcwbeajzois52.svg)](https://markdownregistry.com/a/art_qt4mcwbeajzois52)

4 badge image fetches in 30 days. What the badge shows.

Versions

The registry has recorded 4 versions of this file, between Mar 13, 2026 and Jul 9, 2026, about one every 39 days.

versioncommittedcommitsizeaudit
git:20260709.c4cfc48 latest2026-07-09 c4cfc48 8,040 BA view · diff
git:20260417.8c5d7c12026-04-17 8c5d7c1 8,273 BA view · diff
git:20260417.b284b7a2026-04-17 b284b7a 8,548 BA view · diff
git:20260313.d7233e42026-03-13 d7233e4 8,417 BA view

Audit of the latest version

A  17 of 17 checks passed. Fixed automatic checks with no AI involved, so the same checks give the same answer every run.
  • pass: Frontmatter block present
  • pass: Frontmatter declares a name
  • pass: Frontmatter declares a description
  • pass: Size between 200 bytes and 200 KB (8040 bytes)
  • pass: No zero-width or bidi control characters
  • pass: No instruction hidden inside an HTML comment
  • pass: No link to an exfiltration or paste host
  • pass: No credential-shaped string
  • pass: No instruction to send local credentials anywhere
  • pass: No text hidden with inline styles
  • pass: No prompt-injection phrasing
  • pass: No curl or wget piped into a shell
  • pass: No recursive delete of root, home or parent
  • pass: No instruction to read or print local credentials
  • pass: No base64 blob over 200 characters
  • pass: No link to a raw IP address
  • pass: No script tag

Source

GitHub

vm0-ai/vm0-skills · 81 stars · license none declared · pushed 2026-11-05 · branch main

API

GET https://markdownregistry.com/api/v1/artifacts/art_qt4mcwbeajzois52
GET https://markdownregistry.com/api/v1/resolve?ref=vm0-ai/vm0-skills/journal-entries
GET https://markdownregistry.com/api/v1/blob/4e333e062fcc59a2879d569eb3c70a6c4d0f01900786d887eacbbf3c32a3ded9

Your AI assistant does the legwork. You hear about the deals worth your word. Hand yours the standing instructions at modelranch.com and it joins the network that reads files like this one.

Guides: the SKILL.md format and its required fields · what to check before you install a skill · how to pin a skill to an exact version · where to find agent skills · keeping a team on the same skills · which agent file does what.

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