git:20260810.7f5bb69 to git:20260813.1929665

12 added, 2 removed. Audit A to A.

---

name: accounting-basics

- description: Apply double-entry bookkeeping fundamentals, journal entries, and accrual vs cash basis rules for Indonesian SME bookkeeping.

- argument-hint: "<transaction>"

+ description: "Apply double-entry bookkeeping fundamentals, journal entries, and accrual vs cash basis rules for Indonesian SME bookkeeping."

+ argument-hint: <transaction>

risk_level: LOW

rule_type: internal-policy

+ quality_tier: expert-reviewed

+ allowed-tools: bash

+ capability:

+ requires: [<transaction>]

+ produces: [financialRatio, cashRunwayMonths, netProfit, feasible]

+ deterministic: true

+ cross_domain_relevance:

+ strategy: high

+ marketing: medium

+ tax: medium

---

# Accounting Basics

Ground rules for recording business transactions correctly before any financial statement is produced.

## Double-Entry Rules

* **Debit left, credit right**; every transaction is recorded in pairs (balanced journal entries).

* Assets & expenses: increase on the debit side, decrease on the credit side. Liabilities, equity & revenue: increase on the credit side, decrease on the debit side.

* Fundamental equation: **Assets = Liabilities + Equity** — always maintained after every journal entry.

* Source documents (receipts, invoices, notes) must exist before a journal entry is made — no document, no journal.

## Accrual vs Cash Basis

* **Accrual**: revenue is recognized when the right arises, expenses when the obligation arises — not when cash moves (SAK EMKM is accrual-based).

* **Cash basis**: recognized when cash is received/paid — only for simple internal records, not for official reports.

## Scope & Safety

* **Use for**: recording SME daily transactions, preparing data before it is compiled into financial statements.

* **Do not use for**: a substitute for accountant/public accountant services; preparing SPT returns without validation (see tax-payroll-id plugin).

* SMEs with turnover below the SAK EMKM threshold may prepare EMKM-based financial statements — SAK EMKM is not positive law; an accountant is required for audit opinions.

* Accounting policies (inventory method, depreciation) must be consistent across periods.

## Worked Example

Input: "Purchased office supplies for Rp 5.000.000 on credit".

Journal:

* Supplies (Asset) — Debit Rp 5.000.000

* Accounts Payable (Liability) — Credit Rp 5.000.000

Result: the balance sheet stays balanced (assets +5 million, liabilities +5 million). When paid in cash: Accounts Payable (D) 5 million / Cash (C) 5 million.