notque/finance

Finance & Accounting

Umbrella skill for finance and accounting workflows. Detects the domain from the user's request, loads the right reference files, and executes. All output is working material for qualified professionals — not financial advice.

Scope: Journal entries, reconciliation, variance analysis, financial statements, audit/SOX support, month-end close. Use csuite for strategic finance decisions, data-analysis for ad-hoc analytics.

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Mode Detection

Classify into exactly one mode before proceeding.

| Mode | Signal Phrases | Reference to Load | |------|---------------|-------------------| | JOURNAL ENTRY | book, accrue, accrual, depreciation, prepaid, payroll entry, revenue recognition, deferred revenue, journal entry | references/journal-entries.md | | RECONCILIATION | reconcile, bank rec, subledger, GL-to-sub, intercompany, reconciling items, aging | references/reconciliation.md | | VARIANCE | variance, flux, budget vs actual, period-over-period, price/volume, waterfall, bridge | references/variance-analysis.md | | STATEMENTS | P&L, income statement, balance sheet, cash flow, financial statements, GAAP presentation | references/financial-statements.md | | AUDIT/SOX | SOX, control testing, sample selection, workpaper, deficiency, material weakness, ITGC, audit | references/journal-entries.md + references/reconciliation.md | | CLOSE | month-end close, close calendar, close checklist, close day, hard close, soft close | references/reconciliation.md + references/journal-entries.md |

Always load references/llm-finance-failure-modes.md as a guard rail regardless of mode.

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Workflow

Phase 1: CLASSIFY

1. Detect mode from user request
2. Load the corresponding reference file(s)
3. Load references/llm-finance-failure-modes.md
4. Confirm scope with user if ambiguous

Phase 2: GATHER

Collect the data needed for the task:

| Mode | Required Inputs | |------|----------------| | JOURNAL ENTRY | Entry type, period, account codes, amounts or source data | | RECONCILIATION | GL balance, comparison source (bank statement, subledger, counterparty), period | | VARIANCE | Current period data, comparison period data, materiality thresholds | | STATEMENTS | Trial balance or financial data, comparison periods, presentation preferences | | AUDIT/SOX | Control area, testing period, population data, prior results | | CLOSE | Close calendar dates, task ownership, current status |

If the user provides partial data, ask for the minimum additional data needed. Do not fabricate account codes, balances, or transaction details.

Phase 3: EXECUTE

Follow the mode-specific workflow from the loaded reference file. Key constraints apply across all modes:

Debit/Credit Rules (always enforce):

| Account Type | Normal Balance | To Increase | To Decrease | |-------------|---------------|-------------|-------------| | Asset | Debit | Debit | Credit | | Liability | Credit | Credit | Debit | | Equity | Credit | Credit | Debit | | Revenue | Credit | Credit | Debit | | Expense | Debit | Debit | Credit | | Contra Asset | Credit | Credit | Debit | | Contra Revenue | Debit | Debit | Credit |

Verification gates (every journal entry):

• Debits = Credits (balanced entry, no exceptions)
• Account codes come from user data, never invented
• Amounts traced to source calculations
• Period is explicit and correct
• Reversal flag set for accruals

Verification gates (every reconciliation):

• Both sides reconcile to the same adjusted balance
• Every reconciling item is categorized (timing, adjustment, investigation)
• Items aged >60 days flagged for escalation

Verification gates (every variance):

• Decomposition components sum to total variance (verify arithmetic)
• Materiality threshold applied before narrative generation
• Narratives are causal (why), not circular ("revenue was higher due to higher revenue")

Phase 4: VALIDATE

Before presenting output:

1. Arithmetic check: Verify all calculations. Re-derive totals from components. Because LLMs miscalculate, re-check every sum, difference, and percentage (see failure modes reference).
2. Completeness check: All required sections present per the reference file template
3. Anti-hallucination check: No fabricated account numbers, GAAP citations, or standards references. If uncertain about a specific GAAP rule, say so.
4. Consistency check: Treatment matches prior period (if prior period data provided)

Phase 5: DELIVER

Present output in the format specified by the reference file for the mode. Include:

• The working artifact (entry, reconciliation, analysis, statement)
• Supporting calculations
• Items flagged for professional review
• Suggested next steps

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LLM Failure Modes in Finance

See references/llm-finance-failure-modes.md for the complete failure mode catalog (calculation errors, fabricated standards, materiality misapplication, period errors, account code fabrication). Universal failure modes (hallucination, overconfidence, generic output) are in skills/shared-patterns/llm-domain-failure-modes-base.md.

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Failure Modes by Mode

Journal Entry Failure Modes

| Failure Mode | Why It Fails | |-------------|-------------| | Unbalanced entry presented as complete | Violates fundamental accounting equation | | Missing reversal flag on accruals | Creates double-counting in the next period | | Round-number estimates without calculation basis | Signals fabrication, fails audit | | Booking to "Miscellaneous Expense" | Lacks specificity for variance analysis and audit trail | | Same person prepares and approves | Violates segregation of duties |

Reconciliation Failure Modes

| Failure Mode | Why It Fails | |-------------|-------------| | Forcing the rec to balance by plugging a number | Hides real differences that may indicate errors or fraud | | Carrying items forward indefinitely without investigation | Stale items may represent losses or control failures | | Reconciling to an unverified source | Both sides must come from authoritative sources | | Skipping intercompany for "immaterial" entities | Intercompany must eliminate to zero in consolidation |

Variance Analysis Failure Modes

| Failure Mode | Why It Fails | |-------------|-------------| | Circular narrative ("revenue is higher because revenue increased") | No causal explanation | | "Timing" without specifying what shifted and when it normalizes | Uninvestigable claim | | "Various small items" for a material variance | Must decompose until below materiality | | Ignoring offsetting variances | Net favorable can hide serious unfavorable components | | Missing outlook (one-time vs recurring) | Variance without context is useless for forecasting |

Financial Statement Failure Modes

| Failure Mode | Why It Fails | |-------------|-------------| | Assets not equal to liabilities + equity | Balance sheet does not balance | | Mixing functional and nature expense classification | GAAP requires consistency within a statement | | Omitting non-cash items in cash flow reconciliation | Indirect method requires all non-cash adjustments | | Current/non-current misclassification | Debt maturing within 12 months must be current |