month-end-prep

Anthropic ｜ 金融與投資 ｜ 原文 ｜ Apache-2.0

帳本對帳、抓重複和缺收據，再產出損益說明和結帳包

---
name: month-end-prep
description: >
  把會計帳本（MYOB、NetSuite、QuickBooks、Xero 或 Zoho Books）跟 PayPal、
  Shopify、Square、Stripe 的撥款結算做對帳，標出需要處理的交易、可疑的重複
  項目和缺少的收據，然後寫一份白話的損益（P&L）說明，並匯出結帳包
  （xlsx + 一頁 PDF）。這是 /close-month 指令的第一個環節；要求結算本月或
  結帳的請求會導向那裡，該指令會先執行這個 skill，再更新預測並發送結帳包。
  只有在老闆只想要對帳、不要更新預測也不要發送時，才直接使用這個 skill：
  「just reconcile, no packet」、「what's missing from the books」、
  「flag the duplicates and missing receipts」，或「write the P&L narrative
  for this month」。
allowed-tools: Read, WebFetch
---

# 月結準備（Month End Prep）

## 快速開始

連接你的記帳帳本和至少一個支付處理商，然後說「let's
close the month」。Claude 會帶你走過檢查清單的每一步，在每個關卡暫停等你的
輸入，才繼續往下。

任何已連接的帳本都能跑結帳。每一種帳本都有一份 reference 檔，說明它的讀取方式和
「需要處理」的訊號：[reference/quickbooks-reconcile.md](reference/quickbooks-reconcile.md)、
[reference/xero-reconcile.md](reference/xero-reconcile.md)、
[reference/zoho-books-reconcile.md](reference/zoho-books-reconcile.md)；NetSuite 和 MYOB
在 [reference/v2_sources.md](reference/v2_sources.md)。帳本之間地位平等
（`../../shared/connector-neutrality.md`）：如果連了兩個，就問哪一個才是要結的
帳，另一個只讀它獨有的資料，並且絕對不准把同一個數字跨兩邊加總。

每個金額都用該企業的幣別（`../../shared/currency-and-locale.md`）。
下面的門檻（0.50、0.01、25）都是以該幣別計。

如果缺少 connector，Claude 會退而請你提供 CSV 匯出檔，不會默默跳過任何一步。

## 工作流程

照順序做這些步驟。每個步驟都有完成狀態；目前這一步沒處理完就不要往下走。

### 步驟 1：確認目標月份

問使用者要結哪個月。沒指定的話，預設是上一個曆月。拉任何資料之前先確認。

### 步驟 2：拉帳本的 P&L 和明細登記簿（register）

抓取：
- 目標月份的損益表（營收、COGS、毛利、營業費用、淨利）
- 登記簿，依帳本的 reference 檔定義的範圍。QuickBooks：交易清單，每一筆收入和支出明細。Xero：帳單、發票和銀行交易待處理佇列，範圍要寫在結帳包裡。Zoho Books：發票、費用和採購單，P&L 本身要靠匯出檔，因為這個 connector 沒有報表 endpoint。

用帳本自己的「需要處理」訊號，立刻標出：
- **QuickBooks**：未分類的項目（「Uncategorized」、空白、「Ask My Accountant」）和它的 Needs Review 旗標
- **Xero**：月底仍未對帳的銀行明細
- **Zoho Books**：每個銀行帳戶上的 `uncategorized_transactions` 數量

呈現數量（「14 transactions need attention」），並列出來，讓使用者在帳本裡處理完再繼續。除非使用者明確說「skip for now」，否則有未處理項目就不要往下走。

欄位對應和 API 注意事項請見 [reference/quickbooks-reconcile.md](reference/quickbooks-reconcile.md)、
[reference/xero-reconcile.md](reference/xero-reconcile.md) 和
[reference/zoho-books-reconcile.md](reference/zoho-books-reconcile.md)。

### 步驟 3：拉支付處理商的撥款結算

從 PayPal、Square、Stripe 或 Shopify（連了哪個就用哪個）抓取同一個曆月的結算報表。

**先檢查銀行 feed。** 當處理商是透過銀行 feed 撥款時，這筆撥款已經是帳本裡的一行，問題只在於它有沒有被配對。在做任何 CSV 比對之前，先找出提到某個處理商的未對帳銀行明細，依處理商列出來當作待辦項目。這適用於任何帶有銀行 feed、且有已對帳狀態的帳本，Xero 通常是這樣，QuickBooks 的銀行 feed 明細則要看 connector 有沒有開放。MYOB 沒有銀行端資料，Zoho Books 只開放餘額、沒有銀行交易清單，所以 MYOB 或 Zoho Books 的結帳會直接進入下面的 CSV 比對。

**要拿淨額對淨額，否則每一行看起來都壞掉。** 帳本記錄的是淨銀行入帳；處理商的報表顯示的是銷售毛額。直接拿這兩個比，每一列都會出現剛好等於手續費的差額。要用處理商的**淨撥款額**（毛額扣掉手續費），請見 [reference/gotchas.md](reference/gotchas.md)。

把每筆結算入帳跟帳本的銀行入帳明細做配對：
- **相符**：金額和日期在 2 天內一致 → 標為已對帳
- **差額 < 0.50**：四捨五入或手續費；記下來但不標記
- **差額 ≥ 0.50**：標記，並附上差額
- **有結算、帳本沒有入帳**：標記為「missing in the ledger」
- **帳本有入帳、沒有結算**：標記為「deposit not in processor data」

結算報表的欄位對應（PayPal、Square、Stripe）請見
[reference/paypal-settlements.md](reference/paypal-settlements.md)，Shopify 請見
[reference/v2_sources.md](reference/v2_sources.md)。

### 步驟 4：偵測可疑的重複項目

掃描登記簿，找出可能重複的扣款或入帳。**三項全部**符合時，把交易標為可疑重複：
- 金額相同（誤差 0.01 以內）
- 廠商或客戶名稱相同
- 入帳日期彼此相差 5 個曆日以內

掃描帳本實際存放的東西。在 QuickBooks 是交易清單，先依交易 id 把拆分列歸在一起。在 Xero，同一張帳單鍵入兩次會產生兩張未付款文件、沒有銀行明細，所以要掃帳單和發票（同一個聯絡人、同樣總額、5 天內，兩張都未付款，或其中一張在該區間內已付款），不是掃銀行明細，對應方式在 [reference/xero-reconcile.md](reference/xero-reconcile.md)。Zoho Books 是同樣的形態：把發票和費用當文件來掃（[reference/zoho-books-reconcile.md](reference/zoho-books-reconcile.md)）。

把被標記的配對呈現給使用者。由他們判斷每一組是合理的（例如每週的定期訂閱），還是需要作廢的真正重複。

**5 天的視窗是過濾條件，不是保證。** 它能抓到同一筆被鍵入兩次的款項，又不會被每週定期帳單淹沒，但相隔三週的真正重複付款會漏掉。要說明掃了什麼（「repeats within 5 days」），而且對他們懷疑的廠商要放寬視窗，不要直接說帳是乾淨的。

常見的誤判樣態以及怎麼區分，請見 [reference/gotchas.md](reference/gotchas.md)。

### 步驟 5：檢查收據

先查帳本：交易上有附件就算有收據存檔（QuickBooks 的 `AttachmentCount`；Xero 的 `has_attachments`，只有在 `include_line_items=true` 時才會回傳；Zoho Books 發票和費用上的 `has_attachment`）。然後，如果有 Desktop connector，就掃描收據資料夾（路徑問使用者；預設 `~/Documents/Receipts`）中目標月份的檔案。

針對每一筆超過 25 且沒有附件的費用交易：
- 找有沒有符合的收據檔（依金額 ± 0.50 且日期在 3 天內比對）
- **有配到** → 記為「receipt on file」
- **沒配到** → 標記為「missing receipt」

列出缺少的收據。使用者可以提供檔案，或標記為「receipt not required」（例如沒有收據的定期自動扣款）。

如果沒有 Desktop connector，就請使用者確認哪些費用有收據，不要默默跳過這一步。

### 步驟 5a：薪資交叉檢查

只有在連了薪資 connector（Gusto 或 QuickBooks Payroll，兩者地位平等，連了哪個用哪個）時才執行。否則跳過，並說明結帳包沒有薪資欄。

拉出當月實際付出的金額，只要總額：

- **Gusto**：用 `include=totals` 呼叫 `list_payrolls`，保留 `check_date` 落在目標月份的薪資批次。從每個 `totals` 取 `gross_pay`、`employer_taxes`、`employee_taxes`、`net_pay`。接著對同一個日期範圍呼叫 `list_contractor_payments`，帶 `group_by_date=true`，取 `total.wages` 和 `total.reimbursements`。外包人員的總額只涵蓋美國外包人員，要在結帳包的註腳裡說明。
- **QuickBooks Payroll**：用 `qbo_payroll_get_company_last_payroll_run` 取最近一次發薪；當月更早的發薪批次要從薪資摘要匯出檔取得。
  （第一次結帳前先確認。）

跟帳本交叉檢查：實發薪資加雇主稅加外包人員薪資，應該會出現在當月的薪資費用明細裡。差額超過 0.50 就是一個對帳項目，通常是某次發薪記到錯的月份，或薪資傳票還沒入帳。

**只看總額，絕對不看個人。** 結帳包只放當月總額和發薪次數。任何員工姓名、費率或個人金額都不准離開 connector，那是薪資資料，該放的地方是 `payroll-prep`。欄位對應請見 [reference/v2_sources.md](reference/v2_sources.md)。

### 步驟 6：老闆簽核關卡

往下之前先呈現摘要：

```
Needs attention (uncategorized or unreconciled):  X of X resolved
Settlement discrepancies:                        X flagged, X resolved
Suspicious duplicates:                           X flagged, X cleared
Missing receipts:                                X outstanding
Payroll cross-check:                             matched / X difference / no payroll connector
```

問：「Ready to write the P&L summary and export the close packet?」

**沒有明確確認，絕對不准進入步驟 7 到 8。**

### 步驟 7：撰寫 P&L 說明

用白話寫一份這個月的摘要，就是老闆會拿給另一半或會計師看的那種，不是 CFO 備忘錄。目標 150 到 250 字。

結構：
1. **標題句**：一句話：「March came in at AUD 12,400 net, up 6% from February.」要用幣別代碼，絕對不要只放符號。
2. **營收**：是什麼推動了這個數字；如果資料顯示有集中現象，就點出產品、服務或客戶的名字。
3. **毛利**：是持平、上升還是被壓縮，以及主要原因。
4. **主要費用**：任何月增減超過 10% 或超出正常範圍的項目；每項一句話。
5. **底線**：淨利跟上個月比；問他們有沒有目標可以拿來比。
6. **觀察清單**：下個月要盯的 1 到 3 件事。

避免行話；任何不是白話的詞都要解釋（「MoM」= month over month，月對月）。

完整範例請見 [reference/examples/pl-narrative.md](reference/examples/pl-narrative.md)。

### 步驟 8：匯出結帳包

產出兩個檔案：

**`close-packet-[YYYY-MM].xlsx`**：三個工作表，連了薪資 connector 時是四個：
- `P&L`：帳本的 P&L 資料，已排版
- `Reconciliation`：已配對和被標記的交易並排呈現
- `Action Items`：任何尚未處理的標記（未分類、缺收據等）
- `Payroll`：步驟 5a 的總額，放在帳本薪資費用旁邊，附差額

**`close-packet-[YYYY-MM]-summary.pdf`**：一頁：
- 最上面是月份和企業名稱
- 關鍵數字（營收、毛利率 %、淨利）
- 步驟 7 的 P&L 說明
- 未處理待辦項目的數量（如果有的話）

兩個檔案都存到 Desktop（或使用者指定的路徑）。確認檔案位置。

欄位規格和 PDF 版面細節請見 [reference/close-packet-format.md](reference/close-packet-format.md)。

另外也要依老闆儲存的輸出偏好，把結帳結果做成一個頁面交付，絕對不要預設產出 markdown 檔。檢查 `## Business context` 區塊裡的 `Output preference`（共用風格指南規則，`../../shared/artifact-style.md`）：

- **視覺化 artifact（預設）：** 用 house style 把結帳結果渲染成 HTML 頁面，是附加在聊天摘要和檔案之外的，絕對不是取代它們。營收、毛利率百分比和淨利做成數字卡片（stat tile），月對月變化放在脈絡行；對帳結果是一張表，金額用 tabular-nums；每個標記帶一個狀態標籤，已對帳用 good，缺收據和未分類項目用 warn，未解決的結算缺口和重複項目用 critical；P&L 說明和未完成項目檢查清單各自放進一個面板。
- **docx / md / notion / canva 偏好：** 用該格式交付同樣的內容：DOCX 或 markdown 檔、透過 connector 建立的 Notion 頁面（指定目的地，絕不覆寫），或透過 Canva connector 建立的 Canva Doc（每次執行都建新設計，用日期命名；表格改成清單）；如果 Notion 或 Canva 沒連，就退回視覺化 artifact，並說明這就是原因。結帳包的 xlsx 和 PDF 維持原本格式。
- **Best for skill：** 用視覺化 artifact，因為結帳結果在送給會計師之前，要先在螢幕上檢視。

### 步驟 9：結帳之後

用一行說明什麼已經結掉、什麼還沒結。然後提議最相關的一個下一步，附近再加最多兩個：

- 「Cash forecast」會用剛結好的數字執行 `cash-flow-snapshot`。
- 「Build me a report」會執行 `report-builder` 來發佈並發送結帳包。
- 「Taxes」在季末或年底接近時執行 `/tax-prep`，只有在企業背景說 Country 是 US 時才提議，因為那條串接的稅務計算是美國聯邦稅。

最多三個提議。這個 session 裡老闆拒絕過的提議，絕對不要再提。

## 核准關卡

- **絕對不要對已經申報過的月份執行對帳。** 拉資料之前，先確認帳還是開著的。
- **絕對不要直接作廢或修改帳本交易。** 只呈現標記；由老闆自己在帳本裡修改。
- **產出任何結果之前，一定要在步驟 6 暫停。** 未解決的標記必須被確認，或被明確跳過。
- **絕對不要在結帳包裡重現個人薪資、SSN 或銀行帳號**，傳票總額以外都不行（`../../shared/personal-data.md`）。

## 優雅降級

| 缺少的 connector | 替代做法 |
|---|---|
| QuickBooks | 請對方提供**兩份各自獨立的匯出檔**：損益表（Profit & Loss report），以及 Transaction Detail by Account 報表。一份檔案放不下兩者；只說「一份 QB 匯出檔」只會拿到其中一個，還要多來回一趟 |
| Xero | 請對方提供**兩份匯出檔**：損益表（Profit and Loss report），以及選取所有帳戶的 Account Transactions 報表，再加上銀行對帳畫面上的未對帳明細數量，因為沒有任何匯出檔會帶這個數字 |
| NetSuite 或 MYOB | 請對方把當月的 P&L 和交易明細分成兩份匯出檔提供；MYOB 沒有銀行餘額，所以銀行端要靠對帳單 |
| Zoho Books | 即使已連接，也要請對方提供 **Profit and Loss** 匯出檔（沒有報表 endpoint）和**銀行對帳單**（沒有銀行交易 feed）；登記簿和未分類數量則從 connector 取得。沒連接時：再加上 Account Transactions 匯出檔 |
| 支付處理商 | 請對方從處理商網站下載結算 CSV。必須包含手續費欄位，不能只有毛額，否則步驟 3 的淨額對淨額比對就做不了 |
| 支付處理商已連接但該期間回傳零筆撥款 | 當作資料缺口，不要當成乾淨的零。要說明 connector 這個月什麼都沒回傳，請對方提供同樣的結算 CSV（含手續費欄位），並在報告中點名這個缺口，不要拿空集合去對帳 |
| 薪資 connector（Gusto、QuickBooks Payroll） | 跳過步驟 5a。結帳包沒有 Payroll 工作表，摘要寫「no payroll connector」；帳本的薪資費用明細仍會出現在 P&L 裡，但沒有被檢查 |
| Desktop（收據） | 請使用者逐一確認每筆被標記費用的收據狀態 |

## 更多來源

請閱讀 `reference/v2_sources.md` 取得對應方式：

- **Shopify**：把結算對帳當作一等公民的環節。訂單、撥款和手續費各自的入帳方式不同，是許多說不清楚的缺口的常見來源
- **NetSuite**：正式帳本，常見於這個客群中偏大的企業；報表和 SuiteQL 提供 P&L 和登記簿
- **Xero**：正式帳本，有自己的登記簿形態（帳單、發票、銀行佇列）和自己的注意訊號（未對帳銀行明細）；對應方式寫在 `reference/xero-reconcile.md`
- **MYOB**：P&L 和應收／應付餘額；沒有銀行餘額，所以結帳的銀行端要靠對帳單
- **Zoho Books**：正式帳本，有文件式登記簿（發票、費用、採購單）、帶有未分類數量作為注意訊號的銀行餘額，而且沒有報表或銀行 feed 的 endpoint，所以 P&L 和撥款比對要靠匯出檔；對應方式寫在 `reference/zoho-books-reconcile.md`
- **Ramp、Expensify**：信用卡和費用明細，補上「花了多少」和「記了哪個科目」之間的缺口
- **Gusto、QuickBooks Payroll**：實際發出的薪資：以月總額呈現毛薪、雇主稅、實發薪資和外包人員付款，讓步驟 5a 拿帳本的薪資費用跟實際付出的金額對帳，而不是跟計畫的金額對帳。只有總額；任何個人資料都不會進入結帳包

同樣的結帳順序，同樣的結帳包。只是對帳的來源更多。

**QuickBooks 的摘要欄位會騙人。** 引用任何 QuickBooks 摘要物件的總額之前，先讀 `../../shared/quickbooks-report-traps.md`：應付帳款帳齡摘要會把廠商信用額度淨額計入各個區間，可能顯示負的逾期金額，而 P&L 摘要可能在實際有明細列的情況下把費用報成零。要自己加總明細列，或改用明細呼叫。

## Reference 檔案

- [reference/quickbooks-reconcile.md](reference/quickbooks-reconcile.md)：QB 欄位對應、API 分頁、常見資料問題
- [reference/xero-reconcile.md](reference/xero-reconcile.md)：Xero 登記簿定義、未對帳明細訊號、文件層級的重複掃描、附件
- [reference/zoho-books-reconcile.md](reference/zoho-books-reconcile.md)：Zoho Books 登記簿定義、未分類數量訊號、哪些需要匯出檔
- [reference/paypal-settlements.md](reference/paypal-settlements.md)：PayPal、Square 和 Stripe 的結算報表結構
- [reference/close-packet-format.md](reference/close-packet-format.md)：xlsx 欄位規格、PDF 版面、檔案命名慣例
- [reference/gotchas.md](reference/gotchas.md)：重複項目的誤判、拆分交易、非整月的邊界情況
- [reference/examples/pl-narrative.md](reference/examples/pl-narrative.md)：P&L 說明的實際範例

## 使用沒列出來的工具

這個 skill 裡提到的 connector 是測試過的路徑，不是一道牆。如果老闆想讓這個流程用沒連接或沒列出來的工具，就提議 `build-connector`：它會先查 connector 目錄，找不到才透過 Zapier 連接，絕不直接對原始 API 手刻。連線建立之後，這個工具就像任何其他選用的 connector 一樣加入這個 skill，並遵守同樣的核准關卡。

---
name: month-end-prep
description: >
  Reconciles the accounting ledger (MYOB, NetSuite, QuickBooks, Xero, or Zoho
  Books) against PayPal, Shopify, Square, and Stripe settlements, flags
  transactions that need attention, suspicious duplicates, and missing
  receipts, then writes a plain-English P&L narrative and exports a close
  packet (xlsx + one-page PDF). This is the first link of the /close-month
  command; a request to close the month or the books routes there, and the
  command runs this skill before refreshing the forecast and distributing
  the packet. Use this skill directly only when the owner wants the
  reconciliation alone, with no forecast refresh and no distribution: "just
  reconcile, no packet," "what's missing from the books," "flag the
  duplicates and missing receipts," or "write the P&L narrative for this
  month."
allowed-tools: Read, WebFetch
---

# Month End Prep

## Quick start

Connect your bookkeeping ledger and at least one payment processor, then say "let's
close the month." Claude walks you through each step of the checklist, pausing for
your input at each gate before moving forward.

Any connected ledger runs the close. Each has a reference file for its reads and
its "needs attention" signal: [reference/quickbooks-reconcile.md](reference/quickbooks-reconcile.md),
[reference/xero-reconcile.md](reference/xero-reconcile.md),
[reference/zoho-books-reconcile.md](reference/zoho-books-reconcile.md); NetSuite and MYOB
are in [reference/v2_sources.md](reference/v2_sources.md). Ledgers are peers
(`../../shared/connector-neutrality.md`): if two are connected, ask which holds the
books being closed, read the other only for what it uniquely holds, and never sum a
figure across both.

Every amount is in the business's currency (`../../shared/currency-and-locale.md`).
The thresholds below (0.50, 0.01, 25) are in that currency.

If a connector is missing, Claude falls back to asking for a CSV export — it won't
silently skip a step.

## Workflow

Work through these steps in order. Each step has a completion state; don't advance
until the current step is settled.

### Step 1 — Agree on the target month

Ask the user which month to close. Default to the prior calendar month if they don't
specify. Confirm before pulling any data.

### Step 2 — Pull the ledger's P&L and register

Fetch:
- Profit & Loss report for the target month (revenue, COGS, gross margin, operating
  expenses, net income)
- The register, as the ledger's reference file defines it. QuickBooks: the
  transaction list, every income and expense line. Xero: bills, invoices, and the
  bank-transaction queue, with that scope stated in the packet. Zoho Books: invoices,
  expenses, and purchase orders, with the P&L itself coming from an export because the
  connector has no report endpoint.

Flag immediately, using the ledger's own "needs attention" signal:
- **QuickBooks** — uncategorized lines ("Uncategorized," blank, "Ask My Accountant")
  and its Needs Review flag
- **Xero** — bank lines still unreconciled at month end
- **Zoho Books** — the `uncategorized_transactions` count on each bank account

Present the count ("14 transactions need attention") and list them for the user to
resolve in the ledger before proceeding. Don't advance with open items unless the
user explicitly says "skip for now."

See [reference/quickbooks-reconcile.md](reference/quickbooks-reconcile.md),
[reference/xero-reconcile.md](reference/xero-reconcile.md), and
[reference/zoho-books-reconcile.md](reference/zoho-books-reconcile.md) for field
mappings and API notes.

### Step 3 — Pull payment processor settlements

Fetch settlement reports from PayPal, Square, Stripe, or Shopify — whichever are
connected — for the same calendar month.

**Check the bank feed first.** When a processor pays out through a bank feed, the
payout is already a ledger line and the question is whether it has been matched.
Find unreconciled bank lines naming a processor and list them per processor as the
action items before doing any CSV match. This applies to any ledger that carries a
bank feed with a reconciled state — the usual case in Xero, and QuickBooks bank-feed
lines when the connector exposes them. MYOB holds no bank side, and Zoho Books exposes
balances but no bank-transaction list, so a MYOB or Zoho Books close goes straight to
the CSV match below.

**Compare net to net, or every line looks broken.** The ledger records the net bank
deposit; the processor's report shows the gross sale. Match those directly and every
row shows a discrepancy the exact size of the fee. Use the processor's **net payout**
(gross minus fees) — see [reference/gotchas.md](reference/gotchas.md).

Match each settlement deposit against the ledger's bank deposit line:
- **Match** — amount and date agree within 2 days → mark as reconciled
- **Difference < 0.50** — rounding/fee; note but don't flag
- **Difference ≥ 0.50** — flag with the delta amount
- **Settlement exists, no ledger deposit** — flag as "missing in the ledger"
- **Ledger deposit exists, no settlement** — flag as "deposit not in processor data"

See [reference/paypal-settlements.md](reference/paypal-settlements.md) for settlement
report field mappings (PayPal, Square, Stripe) and
[reference/v2_sources.md](reference/v2_sources.md) for Shopify.

### Step 4 — Detect suspicious duplicates

Scan the register for likely duplicate charges or deposits. Flag a transaction as a
suspicious duplicate when **all three** match:
- Same amount (within 0.01)
- Same vendor or customer name
- Posted within 5 calendar days of each other

Scan what the ledger actually holds. In QuickBooks that is the transaction list,
with split rows grouped by transaction id first. In Xero a bill keyed twice makes two
unpaid documents and no bank line, so scan bills and invoices (same contact, same
total, within 5 days, both unpaid or one paid inside the window) rather than bank
lines — the mapping is in [reference/xero-reconcile.md](reference/xero-reconcile.md).
Zoho Books is the same shape: scan invoices and expenses as documents
([reference/zoho-books-reconcile.md](reference/zoho-books-reconcile.md)).

Present flagged pairs to the user. They decide whether each is legitimate (e.g., a
recurring weekly subscription) or a real duplicate to void.

**The 5-day window is a filter, not a guarantee.** It catches the same charge keyed
twice without drowning the owner in recurring weekly bills, but a real double payment
three weeks apart slips through. Say what was scanned ("repeats within 5 days"), and
widen the window for a vendor they're suspicious about rather than calling it clean.

See [reference/gotchas.md](reference/gotchas.md) for common false-positive patterns
and how to distinguish them.

### Step 5 — Receipts check

Check the ledger first: an attachment on the transaction counts as a receipt on file
(`AttachmentCount` in QuickBooks; `has_attachments` in Xero, returned only with
`include_line_items=true`; `has_attachment` on Zoho Books invoices and expenses). Then,
if the Desktop connector is available, scan the
receipts folder (ask the user for the path; default `~/Documents/Receipts`) for the
target month.

For each expense transaction above 25 with no attached document:
- Check for a matching receipt file (match by amount ± 0.50 and date within 3 days)
- **Matched** → note as "receipt on file"
- **Not matched** → flag as "missing receipt"

List missing receipts. The user can supply the file or mark as "receipt not required"
(e.g., a recurring auto-pay with no receipt).

If Desktop connector is not available, ask the user to confirm which expenses they have
receipts for — don't silently skip this step.

### Step 5a — Payroll cross-check

Runs only when a payroll connector is connected (Gusto or QuickBooks Payroll — peers,
whichever is connected). Otherwise skip it and say the packet carries no payroll column.

Pull what was actually paid in the month, totals only:

- **Gusto** — `list_payrolls` with `include=totals`, keeping the payrolls whose
  `check_date` falls in the target month. From each `totals`: `gross_pay`,
  `employer_taxes`, `employee_taxes`, `net_pay`. Then `list_contractor_payments` for
  the same date range with `group_by_date=true`, taking `total.wages` and
  `total.reimbursements`. Contractor totals cover US contractors only — say so in the
  packet footnote.
- **QuickBooks Payroll** — `qbo_payroll_get_company_last_payroll_run` for the most
  recent run; earlier runs in the month come from the payroll summary export.
  (Confirm before the first close.)

Cross-check against the ledger: net pay plus employer taxes plus contractor wages should
appear as the month's payroll expense lines. A difference above 0.50 is a reconciliation
item — usually a run posted to the wrong month, or a payroll journal not yet posted.

**Totals only, never people.** The packet carries the month's totals and the count of
runs. No employee name, rate, or per-person amount leaves the connector — that is
payroll data, and `payroll-prep` is where it belongs. See
[reference/v2_sources.md](reference/v2_sources.md) for the field mapping.

### Step 6 — Owner sign-off gate

Present a summary before going further:

```
Needs attention (uncategorized or unreconciled):  X of X resolved
Settlement discrepancies:                        X flagged, X resolved
Suspicious duplicates:                           X flagged, X cleared
Missing receipts:                                X outstanding
Payroll cross-check:                             matched / X difference / no payroll connector
```

Ask: "Ready to write the P&L summary and export the close packet?"

**Do not proceed to Steps 7–8 without explicit confirmation.**

### Step 7 — Write the P&L narrative

Write a plain-English summary of the month — the kind an owner would share with their
spouse or accountant, not a CFO memo. Aim for 150–250 words.

Structure:
1. **Headline** — one sentence: "March came in at AUD 12,400 net, up 6% from February." Currency code, never a bare symbol.
2. **Revenue** — what drove the number; name products, services, or customers if
   the data shows concentration.
3. **Gross margin** — whether it held, rose, or compressed, and the main reason why.
4. **Key expenses** — any line that moved more than 10% MoM or is outside the normal
   range; one sentence each.
5. **Bottom line** — net income vs. prior month; ask if they have a target to compare.
6. **Watch list** — 1–3 things to monitor next month.

Avoid jargon; define anything that isn't plain English ("MoM" = month over month).

See [reference/examples/pl-narrative.md](reference/examples/pl-narrative.md) for a
worked example.

### Step 8 — Export the close packet

Produce two files:

**`close-packet-[YYYY-MM].xlsx`** — three sheets, four when a payroll connector is connected:
- `P&L` — the ledger's P&L data, formatted
- `Reconciliation` — matched and flagged transactions side by side
- `Action Items` — any outstanding flags (uncategorized, missing receipts, etc.)
- `Payroll` — the Step 5a totals beside the ledger's payroll expense, with the delta

**`close-packet-[YYYY-MM]-summary.pdf`** — one page:
- Month and business name at the top
- Key figures (revenue, gross margin %, net income)
- The P&L narrative from Step 7
- Count of open action items, if any

Save both to the Desktop (or a path the user specifies). Confirm the file locations.

See [reference/close-packet-format.md](reference/close-packet-format.md) for column
specs and PDF layout details.

Also deliver the close as a page, per the owner's stored output preference —
never default to a markdown file. Check the `## Business context` block's
`Output preference` (shared style guide rule, `../../shared/artifact-style.md`):

- **Visual artifact (the default):** render the close as an HTML page in the
  house style — additive to the chat summary and the files, never a
  replacement. Revenue, gross margin percent, and net income are stat tiles
  with their month-over-month change as context lines; the reconciliation
  results are a table with tabular-nums amounts; each flag carries a status
  pill — good for reconciled, warn for missing receipts and uncategorized
  items, critical for unresolved settlement gaps and duplicates; the P&L
  narrative and the open-items checklist each get a panel.
- **docx / md / notion / canva preference:** deliver the same content in that
  form — a DOCX or markdown file, a Notion page created via the connector
  (named destination, never overwriting), or a Canva Doc created via the Canva
  connector (a new design each run, named with the date; tables become
  lists); fall back to the visual artifact if Notion or Canva is not
  connected — and say that is why. The packet xlsx and PDF keep their
  formats.
- **Best for skill:** use the visual artifact — the close is reviewed on
  screen before the packet goes to the accountant.

### Step 9 — After the close

Say in one line what closed and what is still open. Then offer the single most
relevant next step, plus at most two others nearby:

- "Cash forecast" runs `cash-flow-snapshot` off the freshly closed numbers.
- "Build me a report" runs `report-builder` to publish and distribute the packet.
- "Taxes" runs `/tax-prep` when quarter or year end is near — offered only when the
  business context says Country is US, since that chain's tax math is US federal.

Max three offers. Never repeat an offer the owner declined this session.

## Approval gates

- **Never run reconciliation on a month that has been filed.** Confirm the books are
  still open before pulling data.
- **Never void or modify a ledger transaction directly.** Surface flags; the owner
  makes changes in the ledger.
- **Always pause at Step 6** before producing outputs. Unresolved flags must be
  acknowledged or explicitly skipped.
- **Never reproduce per-person pay, SSNs, or bank numbers** in the close package
  beyond the journal totals (`../../shared/personal-data.md`).

## Graceful degradation

| Missing connector | Fallback |
|---|---|
| QuickBooks | Ask for **two separate exports** — the Profit & Loss report, and the Transaction Detail by Account report. One file will not carry both; asking for "a QB export" gets you one of them and a second round trip |
| Xero | Ask for **two exports** — the Profit and Loss report, and the Account Transactions report with all accounts selected — plus the unreconciled line count from the bank reconciliation screen, which no export carries |
| NetSuite or MYOB | Ask for the P&L and the transaction detail for the month as two exports; MYOB holds no bank balances, so the bank side comes from a statement |
| Zoho Books | Even when connected, ask for the **Profit and Loss** export (no report endpoint) and a **bank statement** (no bank-transaction feed); the register and the uncategorised count come from the connector. Not connected: add the Account Transactions export |
| Payment processor | Ask for a settlement CSV from the processor's website. It must include the fee column, not just the gross amount, or the net-to-net match in Step 3 can't be done |
| Payment processor connected but returns zero payouts for the period | Treat as a data gap, not a clean zero. Say the connector returned nothing for the month, ask for the same settlement CSV (fee column included), and name the gap in the report rather than reconciling against an empty set |
| Payroll connector (Gusto, QuickBooks Payroll) | Skip Step 5a. The packet has no Payroll sheet and the summary says "no payroll connector"; the ledger's payroll expense lines still appear in the P&L unchecked |
| Desktop (receipts) | Ask the user to confirm receipt status for each flagged expense |

## More sources

Read `reference/v2_sources.md` for the mapping:

- **Shopify** — settlement reconciliation as a first-class leg. Orders, payouts, and fees each land differently, and it's a common source of unexplained gaps
- **NetSuite** — a ledger of record, common at the larger end of the segment; reports and SuiteQL supply the P&L and register
- **Xero** — a ledger of record with its own register shape (bills, invoices, bank queue) and its own attention signal (unreconciled bank lines); mapped in `reference/xero-reconcile.md`
- **MYOB** — P&L and AR/AP balances; no bank balances, so the bank side of the close comes from a statement
- **Zoho Books** — a ledger of record with a document register (invoices, expenses, purchase orders), bank balances with an uncategorised count as the attention signal, and no report or bank-feed endpoints, so the P&L and the payout match come from exports; mapped in `reference/zoho-books-reconcile.md`
- **Ramp, Expensify** — card and expense detail, which closes the gap between what was spent and what was coded
- **Gusto, QuickBooks Payroll** — payroll actually run: gross pay, employer taxes, net pay, and contractor payments as month totals, so Step 5a reconciles the ledger's payroll expense against what was paid rather than what was planned. Totals only; no per-person data enters the packet

Same close sequence, same packet. More sources reconciled.

**QuickBooks summary fields lie.** Read `../../shared/quickbooks-report-traps.md` before quoting any total from a QuickBooks summary object: the AP aging summary nets vendor credits into its buckets and can show a negative overdue figure, and the P&L summary can report expenses as zero against real rows. Total the rows, or use the detail call.

## Reference files

- [reference/quickbooks-reconcile.md](reference/quickbooks-reconcile.md) — QB field
  mappings, API pagination, common data issues
- [reference/xero-reconcile.md](reference/xero-reconcile.md) — Xero register
  definition, unreconciled-line signal, document-level duplicate scan, attachments
- [reference/zoho-books-reconcile.md](reference/zoho-books-reconcile.md) — Zoho Books
  register definition, uncategorised-count signal, what needs an export
- [reference/paypal-settlements.md](reference/paypal-settlements.md) — settlement
  report structure for PayPal, Square, and Stripe
- [reference/close-packet-format.md](reference/close-packet-format.md) — xlsx column
  specs, PDF layout, file naming convention
- [reference/gotchas.md](reference/gotchas.md) — duplicate false positives, split
  transactions, partial-month edge cases
- [reference/examples/pl-narrative.md](reference/examples/pl-narrative.md) — worked
  P&L narrative example

## Using a tool that isn't listed

The connectors named in this skill are the tested paths, not a wall. If the owner wants this flow to use a tool that isn't connected or listed, offer `build-connector` — it checks the connector directory first and connects through Zapier otherwise, never hand-building against a raw API. Once the connection exists, the tool joins this skill like any other optional connector, under the same approval gates.