General Ledger Roll-Forward
Connects a balance-sheet account’s opening balance to its period-end GL balance for close packages and audit support.
The skill scopes work to balance-sheet account roll-forwards, requires each line to trace to an internal GL MCP query or document, and says unexplained gaps must be surfaced rather than plugged. This supports basic data-flow transparency and control. It does not specify least-privilege access, sensitive financial-data handling, user confirmation, isolation, rollback, or MCP dependency security, so points are deducted.
The structure, arithmetic identity, line-level traceability, and unexplained-delta handling are internally consistent, with basic feedback for a failed tie. It lacks MCP availability requirements, query-failure handling, input validation, date-boundary rules, and reproducible examples; static evidence therefore supports only a modest score.
The audience and scenario are clear: month-end close packages and audit support. Inputs include an account or account group, entity, and period, and the output has a defined basic form. Non-fit scenarios, trigger conditions, input formats, Chinese-language support, and mainland-China reachability are not stated, so points are deducted.
The document is concise and clearly layered around structure, line-level support, and output. Repository context supplies an Apache-2.0 license, a pinned revision, and plugin-validation CI. The skill itself lacks versioning, changelog, maintenance ownership, installation and dependency notes, parameter conventions, examples, and troubleshooting guidance, so points are deducted.
The core task, formula, GL linkage, and foot check are explicit, so the intended output could be directly usable as a close workpaper. No representative output, test coverage, or comparison with manual or alternative workflows is provided, and GL queries and source documents still require external provision and review; the static-calibration ceiling limits this score.
The skill mandates citations to GL queries, the repository provides a fixed assessed revision, and the supplied CI files show real plugin-validation and secret-scanning workflows, giving limited auditability. There are no committed tests for this skill's key paths, execution records, or independent corroborating evidence, so this reaches the static-review ceiling but not a higher score.
- The skill depends on an internal GL MCP whose interface, permissions, and failure behavior are unspecified; confirm read-only scope, date semantics, journal-source filters, and error feedback before deployment.
- Outputs support financial close and audit workpapers but are not a substitute for qualified review; the skill does not define sensitive-financial-data handling, retention, or redaction.
- Chinese terminology, input formats, trigger boundaries, and mainland-China network reachability are undocumented and should be addressed before cross-environment use.
What does this skill do, and when should you use it?
This skill builds a roll-forward for an account or account group, entity, and period. It presents the opening balance, current-period activity, accruals, reversals, payments, reclasses, FX translation, and ending balance. Every line must be supported by a GL query or document, and the ending balance must tie to the period-end GL. Any imbalance is surfaced as an unexplained item rather than plugged.
Uses the prior-period close package or prior-period-end GL balance as the beginning balance; queries activity through the internal-gl MCP using account, date-range, and journal-source filters; uses the period-end GL balance as the ending balance; produces a roll-forward table with a “ties to” column and a pass/fail foot check showing any unexplained delta.
- A month-end close professional needs a documented roll-forward for a balance-sheet account.
- A fund administration or finance-operations team needs to connect opening balances, activity, and ending GL balances.
- An audit-support team needs evidence for each roll-forward component.
- A controller needs to expose an unexplained difference when the roll-forward does not foot.
What are this skill's strengths and limitations?
- Defines evidence sources for beginning, activity, and ending balances.
- Requires activity lines to use GL queries with account, date-range, and journal-source filters.
- Enforces an explicit foot check and prohibits plugging unexplained gaps.
- Directly fits month-end close packages and audit support.
- Depends on the internal-gl MCP, whose setup, permissions, and interface are not documented in the source.
- Provides no test suite, sample output, or detailed error-handling guidance.
- Covers roll-forward preparation rather than a complete close, audit, or accounting-approval workflow.
- The source does not document standalone installation or execution across platforms.
How do you install this skill?
In Cowork, open Settings → Plugins → Add plugin, paste https://github.com/anthropics/financial-services, and select the relevant agent or vertical from the plugin list. Alternatively, upload a zip of a directory under plugins/. The source does not document a standalone installation command for this skill.
How do you use this skill?
Provide an account or account group, entity, and period, and make the internal-gl MCP available. Example: "Build a June 2026 month-end roll-forward for entity X, account Y; cite the GL query for every line, tie to the period-end GL balance, and show any unexplained delta if it does not foot."