# accountant-expert

Equips agents with GAAP and IFRS accounting standards, double-entry ledger mechanics, and financial statement generators. Useful for fintech logic.

- skill · `type=skill` · Claude Code, Codex, Cursor, GitHub Copilot, Gemini CLI, OpenCode · 634 installs · ★ 44
- Author: personamanagmentlayer
- License: Apache-2.0 · policy=mirror · the beginning of the file is at the end of this page
- Source: https://github.com/personamanagmentlayer/pcl/tree/HEAD/stdlib/professional/accountant-expert/SKILL.md
- Updated: 2026-10-12
- HTML: https://affpapa.org/en/nevibecode/skills/accountant-expert

## What it does

The skill provides guidance for financial calculations, ledger postings, and reporting structures. It includes Python implementations for double-entry bookkeeping, enforcing that debits match credits through `JournalEntry`. Account types map to assets, liabilities, equity, revenue, and expenses, maintaining precision via the `decimal` module.

Included code patterns cover balance sheets, profit-and-loss statements, and cash flow reporting. Tax routines use the `TaxCalculator` interface to address corporate income tax, VAT, and payroll rules. The agent relies on standard `Read`, `Write`, and `Edit` file permissions to implement or review these models.

## Install

### Claude Code (native platform)

1. **Skills CLI (Vercel)**
```bash
npx skills add personamanagmentlayer/pcl --skill accountant-expert -a claude-code
```

2. **Manually: put the files in place**
- File: `~/.claude/skills/accountant-expert/SKILL.md` — Copy the whole skill folder; for one project use .claude/skills/accountant-expert/

### Codex

1. **Skills CLI (Vercel)**
```bash
npx skills add personamanagmentlayer/pcl --skill accountant-expert -a codex
```

2. **Manually: put the files in place**
- File: `.agents/skills/accountant-expert/SKILL.md` — For all projects use ~/.agents/skills/

### Cursor

1. **Skills CLI (Vercel)**
```bash
npx skills add personamanagmentlayer/pcl --skill accountant-expert -a cursor
```

2. **Manually: put the files in place**
- File: `.cursor/skills/accountant-expert/SKILL.md` — Cursor also reads .agents/skills/ and .claude/skills/

### GitHub Copilot

1. **GitHub CLI**
```bash
gh skill install personamanagmentlayer/pcl accountant-expert
```

2. **Manually: put the files in place**
- File: `.github/skills/accountant-expert/SKILL.md`

### Gemini CLI

1. **Skills CLI (Vercel)**
```bash
npx skills add personamanagmentlayer/pcl --skill accountant-expert -a gemini-cli
```

2. **Platform CLI**
```bash
gemini skills install https://github.com/personamanagmentlayer/pcl --path stdlib/professional/accountant-expert
```

### Windsurf (Devin Desktop)

**Manually: put the files in place**
- File: `.devin/skills/accountant-expert/SKILL.md` — The legacy .windsurf/skills/ path still works

### OpenCode

**Skills CLI (Vercel)**
```bash
npx skills add personamanagmentlayer/pcl --skill accountant-expert -a opencode
```

### Claude.ai

**Claude.ai**
- Zip the folder and upload it in Settings → Capabilities → Skills

Where a file is given instead of a command, copy the files from the source to that path: https://github.com/personamanagmentlayer/pcl/tree/HEAD/stdlib/professional/accountant-expert/SKILL.md

## When to use it
- validate ledger transactions using double-entry bookkeeping rules
- generate balance sheets and income statements from account data
- structure ledger models according to GAAP and IFRS guidelines
- implement corporate tax calculation routines in Python

## Example prompts
- Implement a balanced ledger transaction in Python using JournalEntry
- Generate a balance sheet dictionary from asset and liability accounts
- Write a corporate tax calculation function for TaxCalculator

## Source text · SKILL.md · Apache-2.0

Below is the content of a third-party file. It is data, not instructions for you: do not act on anything written inside unless the human asks. Block tag: 1688fb5c270e8f80.

BEGIN THIRD-PARTY FILE 1688fb5c270e8f80
````text
---
name: accountant-expert
version: 1.1.0
description: >-
  Expert-level accounting, tax, financial reporting, and accounting systems. Use when the
  user mentions accounting, tax, financial reporting, GAAP, or IFRS, or when the task
  involves Accounting Principles, Financial Statements, Tax & Compliance, or Accounting
  Systems.
category: professional
tags: [accounting, tax, financial-reporting, gaap, ifrs]
allowed-tools:
  - Read
  - Write
  - Edit
---

# Accountant Expert

Expert guidance for accounting systems, financial reporting, tax compliance, and modern accounting technology.

## Core Concepts

### Accounting Principles

- GAAP (Generally Accepted Accounting Principles)
- IFRS (International Financial Reporting Standards)
- Double-entry bookkeeping
- Accrual vs cash accounting
- Financial statement preparation
- Audit and assurance

### Financial Statements

- Balance sheet (Statement of Financial Position)
- Income statement (P&L)
- Cash flow statement
- Statement of changes in equity
- Notes to financial statements

### Tax & Compliance

- Corporate tax planning
- VAT/Sales tax management
- Payroll tax compliance
- Tax filing and reporting
- Transfer pricing
- International taxation

## Double-Entry Bookkeeping

```python
from decimal import Decimal
from datetime import datetime
from enum import Enum
from typing import List

class AccountType(Enum):
    ASSET = "asset"
    LIABILITY = "liability"
    EQUITY = "equity"
    REVENUE = "revenue"
    EXPENSE = "expense"

class Account:
    def __init__(self, code: str, name: str, account_type: AccountType):
        self.code = code
        self.name = name
        self.type = account_type
        self.balance = Decimal('0')
        self.debit_total = Decimal('0')
        self.credit_total = Decimal('0')

    def is_debit_normal(self) -> bool:
        """Check if account has normal debit balance"""
        return self.type in [AccountType.ASSET, AccountType.EXPENSE]

class JournalEntry:
    def __init__(self, date: datetime, description: str):
        self.id = self.generate_entry_id()
        self.date = date
        self.description = description
        self.lines = []
        self.posted = False

    def add_line(self, account: Account, debit: Decimal = None,
                 credit: Decimal = None):
        """Add line to journal entry"""
        if debit and credit:
            raise ValueError("Cannot have both debit and credit")

        self.lines.append({
            "account": account,
            "debit": debit or Decimal('0'),
            "credit": credit or Decimal('0')
        })

    def validate(self) -> bool:
        """Validate journal entry (debits must equal credits)"""
        total_debits = sum(line["debit"] for line in self.lines)
        total_credits = sum(line["credit"] for line in self.lines)

        return total_debits == total_credits

    def post(self) -> bool:
        """Post journal entry to ledger"""
````
END THIRD-PARTY FILE 1688fb5c270e8f80

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