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.

Mode Detection

Classify into exactly one mode before proceeding.

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

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:

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):

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

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.

Failure Modes by Mode

Journal Entry Failure Modes

Reconciliation Failure Modes

Variance Analysis Failure Modes

Financial Statement Failure Modes