If you see unfamiliar placeholders or need to check which tools are connected, see
CONNECTORS.md
.
Important
This command assists with journal entry workflows but does not provide financial advice. All entries should be reviewed by qualified financial professionals before posting.
Prepare journal entries with proper debits, credits, supporting detail, and review documentation.
Usage
/je
Arguments
type
— The journal entry type. One of:
ap-accrual
— Accounts payable accruals for goods/services received but not yet invoiced
fixed-assets
— Depreciation and amortization entries for fixed assets and intangibles
prepaid
— Amortization of prepaid expenses (insurance, software, rent, etc.)
payroll
— Payroll accruals including salaries, benefits, taxes, and bonus accruals
revenue
— Revenue recognition entries including deferred revenue adjustments
period
— The accounting period (e.g.,
2024-12
,
2024-Q4
,
2024
)
Workflow
1. Gather Source Data
If ~~erp or ~~data warehouse is connected:
Pull the trial balance for the specified period
Pull subledger detail for the relevant accounts
Pull prior period entries of the same type for reference
Identify the current GL balances for affected accounts
If no data source is connected:
Connect ~~erp or ~~data warehouse to pull GL data automatically. You can also paste trial balance data or upload a spreadsheet.
Prompt the user to provide:
Trial balance or GL balances for affected accounts
Subledger detail or supporting schedules
Prior period entries for reference (optional)
2. Calculate the Entry
Based on the JE type:
AP Accrual:
Identify goods/services received but not invoiced by period end
Calculate accrual amounts from PO receipts, contracts, or estimates
Debit: Expense accounts (or asset accounts for capitalizable items)
Credit: Accrued liabilities
Fixed Assets:
Pull the fixed asset register or depreciation schedule
Calculate period depreciation by asset class and method (straight-line, declining balance, units of production)
Debit: Depreciation expense (by department/cost center)
Credit: Accumulated depreciation
Prepaid:
Pull the prepaid amortization schedule
Calculate the period amortization for each prepaid item
Debit: Expense accounts (by type — insurance, software, rent, etc.)
Credit: Prepaid expense accounts
Payroll:
Calculate accrued salaries for days worked but not yet paid
Calculate accrued benefits (health, retirement contributions, PTO)
Calculate employer payroll tax accruals
Calculate bonus accruals (if applicable, based on plan terms)
Debit: Salary expense, benefits expense, payroll tax expense
Credit: Accrued payroll, accrued benefits, accrued payroll taxes
Revenue:
Review contracts and performance obligations
Calculate revenue to recognize based on delivery/performance
Adjust deferred revenue balances
Debit: Deferred revenue (or accounts receivable)
Credit: Revenue accounts (by stream/category)
3. Generate the Journal Entry
Present the entry in standard format:
Journal Entry: [Type] — [Period]
Prepared by: [User]
Date: [Period end date]
| Line | Account Code | Account Name | Debit | Credit | Department | Memo |
|------|-------------|--------------|-------|--------|------------|------|
| 1 | XXXX | [Name] | X,XXX | | [Dept] | [Detail] |
| 2 | XXXX | [Name] | | X,XXX | [Dept] | [Detail] |
| | | Total | X,XXX | X,XXX | | |
Supporting Detail:
- [Calculation basis and assumptions]
- [Reference to supporting schedule or documentation]
Reversal: [Yes/No — if yes, specify reversal date]
4. Review Checklist
Before finalizing, verify:
Debits equal credits
Correct accounting period
Account codes are valid and map to the right GL accounts
Amounts are calculated correctly with supporting detail
Memo/description is clear and specific enough for audit
Department/cost center coding is correct
Entry is consistent with prior period treatment
Reversal flag is set appropriately (accruals should auto-reverse)
Supporting documentation is referenced or attached
Entry is within the user's approval authority
No unusual or out-of-pattern amounts that need investigation
5. Output
Provide:
The formatted journal entry
Supporting calculations
Comparison to prior period entry of the same type (if available)
Any items flagged for review or follow-up
Instructions for posting (manual entry or upload format for the user's ERP)