--- name: bookkeeping-reconcile description: Match the period's categorized entries against bank, card, vendor and processor statements, resolving missing items, mismatches and duplicates. Use when the user has categorized a period's transactions and wants them checked against bank and card statements. Not for a balance reconciliation of one ledger account with aged items; see /accounting-reconciliation. metadata: argument-hint: "[project] [--skip-checks]" workflow: bookkeeping phase: 3 artifact: 03-reconcile.md --- # Reconcile Match the categorized journal entries for "$ARGUMENTS" against external statements. Identify and resolve every discrepancy before closing the period. **Arguments.** `$ARGUMENTS` may contain the project name and optional flags. Take the first token as `` and treat `--skip-checks` as a flag; never include flags in file paths. All paths below use ``. If `--skip-checks` is present, skip the prerequisite check and, **before writing any artifact**, append one line to `.singularskills/log.jsonl`: `{"ts":"","skill":"bookkeeping-reconcile","workflow":"bookkeeping","phase":3,"project":"","event":"skipped","artifact":"03-reconcile.md","note":""}`. **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 (Reconcile) of the Bookkeeping Cycle workflow (`bookkeeping`); cross-domain workflows run it too. First check `.singularskills/log.jsonl` for an open run for this project: a `run-started` line with `"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 `bookkeeping` when they named none, followed by ``; 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 /scripts/gate.sh `, where `` 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":"","skill":"bookkeeping-reconcile","workflow":"bookkeeping","phase":3,"project":"","event":"refused","artifact":"03-reconcile.md","note":""}`. Once the gate has passed, or under `--skip-checks` once you have appended the `skipped` line, append this line before you start work: `{"ts":"","skill":"bookkeeping-reconcile","workflow":"bookkeeping","phase":3,"project":"","event":"started","artifact":"03-reconcile.md","note":""}`. Read `.singularskills/bookkeeping//02-categorize.md` for the categorized journal entries. ## Process 1. **Gather external statements:** - Bank statements for the period - Credit card statements - Vendor account statements - Payment processor reports 2. **Match transactions:** - For each internal entry, find the matching external transaction - Mark matches as reconciled - Note the match method (exact amount, date + amount, reference number) 3. **Identify discrepancies:** - **Missing internally** — appears on statement but not in our records - **Missing externally** — recorded internally but not on statement (timing difference or error) - **Amount mismatch** — same transaction, different amounts - **Duplicates** — same transaction recorded more than once 4. **Resolve each discrepancy:** - Add missing transactions - Remove or merge duplicates - Correct amounts with source document verification - Note timing differences (outstanding checks, pending deposits) 5. **Write the artifact** to `.singularskills/bookkeeping//03-reconcile.md` with sections: - **Reconciliation Summary** — matched vs. unmatched counts per account - **Discrepancies Found** — table of issues and resolutions - **Adjusting Entries** — any corrections made - **Outstanding Items** — legitimate timing differences - **Reconciled Balance** — confirmed balance per account ## Output The reconciliation written to `.singularskills/bookkeeping//03-reconcile.md`. Present a summary highlighting: - Percentage of transactions matched - Number of discrepancies found and resolved - Final reconciled balances **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":"","skill":"bookkeeping-reconcile","workflow":"bookkeeping","phase":3,"project":"","event":"finished","artifact":"03-reconcile.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`): ```yaml --- skill: bookkeeping-reconcile workflow: bookkeeping phase: 3 project: started: finished: agent: gate: --- ``` End the artifact with `## Decisions` and `## Open questions`, in this shape: ```markdown ## Decisions - — — ## Open questions - ``` 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.