Подготовка бухгалтерских проводок при закрытии периода

★ 7.3 · content

journal-entry-prep is a Claude Code skill that assists with preparing manual journal entries for month-end close, covering accounts payable accruals, prepaid expense amortization, fixed asset depreciation, payroll entries (including bonuses, payroll taxes, and benefits), and revenue recognition under the ASC 606 five-step framework. For each entry type the skill provides proper debit and credit structure, calculation sources, and depreciation methods such as straight-line, declining balance, and units of production. It also outlines supporting documentation requirements — description, calculation support, source references, preparer ID, and reversal indicator — along with a typical approval matrix by entry type and dollar threshold. Designed for accountants and controllers handling period-end close; all entries should be reviewed by qualified financial professionals before posting.