From faos-cfo
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npx claudepluginhub frank-luongt/faos-skills-marketplace --plugin faos-cfoThis skill uses the workspace's default tool permissions.
Provides UI/UX resources: 50+ styles, color palettes, font pairings, guidelines, charts for web/mobile across React, Next.js, Vue, Svelte, Tailwind, React Native, Flutter. Aids planning, building, reviewing interfaces.
Fetches up-to-date documentation from Context7 for libraries and frameworks like React, Next.js, Prisma. Use for setup questions, API references, and code examples.
Calculates TAM/SAM/SOM using top-down, bottom-up, and value theory methodologies for market sizing, revenue estimation, and startup validation.
Operational accounting framework for journal entries, reconciliation, variance analysis, and financial close. This skill covers the day-to-day accounting operations — not strategic financial planning (which is the CFO agent's domain).
cost-optimization)startup-financial-modeling)startup-business-analyst-financial-projections)Date: [YYYY-MM-DD]
Entry #: [JE-XXXX]
Prepared by: [Name]
Approved by: [Name]
Description: [Clear description of transaction]
| Account Code | Account Name | Debit ($) | Credit ($) |
|-------------|-------------|-----------|------------|
| XXXX-XX | [Account] | X,XXX.XX | |
| XXXX-XX | [Account] | | X,XXX.XX |
| **Total** | | **X,XXX.XX** | **X,XXX.XX** |
Supporting documentation: [Reference #, invoice, contract, etc.]
| Type | Debit | Credit | Frequency | Notes |
|---|---|---|---|---|
| Revenue Recognition | Deferred Revenue | Revenue | Monthly/per performance obligation | ASC 606 five-step model |
| Accrued Expense | Expense | Accrued Liabilities | Month-end | Reverse next period |
| Prepaid Expense | Prepaid Asset | Cash/AP | At payment | Amortize over benefit period |
| Depreciation | Depreciation Expense | Accumulated Depreciation | Monthly | Per asset schedule |
| Payroll Accrual | Salary Expense | Accrued Payroll | Per pay period | Include benefits, taxes |
| Bad Debt | Bad Debt Expense | Allowance for Doubtful Accounts | Quarterly | % of AR aging |
| Intercompany | IC Receivable (Entity A) | IC Payable (Entity B) | As incurred | Must net to zero |
| Step | Action | Output |
|---|---|---|
| 1 | Pull system balances (GL, bank, subledger) | Raw data extract |
| 2 | Match transactions (automated where possible) | Matched items list |
| 3 | Identify unmatched items | Exception list |
| 4 | Investigate exceptions | Root cause for each |
| 5 | Book adjusting entries if needed | JE references |
| 6 | Document and sign off | Reconciliation worksheet |
## Account Reconciliation — [Account Name] — [Period]
**Account #:** [XXXX-XX]
**Preparer:** [Name] | **Reviewer:** [Name]
**GL Balance:** $[X] | **Source Balance:** $[X]
### Reconciling Items
| # | Description | Amount | Status | Age (days) |
|---|-------------|--------|--------|------------|
| 1 | | $ | Open/Resolved | |
| 2 | | $ | Open/Resolved | |
**Adjusted GL Balance:** $[X]
**Adjusted Source Balance:** $[X]
**Difference:** $[X] (must be $0 or within threshold)
### Sign-off
- [ ] Preparer: [Name] — [Date]
- [ ] Reviewer: [Name] — [Date]
| Type | GL Account vs. | Frequency | Common Issues |
|---|---|---|---|
| Bank Reconciliation | Bank statement | Monthly | Outstanding checks, deposits in transit |
| Intercompany | Counterparty entity GL | Monthly | Timing differences, FX |
| Subledger-to-GL | AR/AP subledger | Monthly | Posting lag, unprocessed invoices |
| Suspense Account | $0 target | Weekly | Unclassified transactions |
| Fixed Assets | Asset register | Quarterly | Disposals not recorded |
## Variance Report — [Period]
| Line Item | Budget | Actual | Variance ($) | Variance (%) | Favorable? | Root Cause |
|-----------|--------|--------|-------------|-------------|------------|------------|
| Revenue | | | | | | |
| COGS | | | | | | |
| Gross Profit | | | | | | |
| OpEx — S&M | | | | | | |
| OpEx — R&D | | | | | | |
| OpEx — G&A | | | | | | |
| EBITDA | | | | | | |
For revenue or COGS variances, decompose into three components:
| Component | Formula | Interpretation |
|---|---|---|
| Price Variance | (Actual Price - Budget Price) x Actual Volume | Did we charge more/less than planned? |
| Volume Variance | (Actual Volume - Budget Volume) x Budget Price | Did we sell more/less than planned? |
| Mix Variance | Residual (Total - Price - Volume) | Did the product/customer mix shift? |
| Variance Size | Action Required |
|---|---|
| <5% and <$10K | Note only — no investigation needed |
| 5-10% or $10-50K | Brief explanation in variance commentary |
| 10-20% or $50-100K | Detailed root cause analysis |
| >20% or >$100K | Management review and corrective action plan |
| Day | Activities | Owner | Status |
|---|---|---|---|
| Day 1 | Cutoff: close AP/AR sub-ledgers, post final revenue entries | Accounting | |
| Day 1 | Bank reconciliation for all accounts | Treasury | |
| Day 2 | Accruals: payroll, benefits, utilities, professional fees | Accounting | |
| Day 2 | Intercompany reconciliation and netting | Accounting | |
| Day 3 | Depreciation/amortization entries | Accounting | |
| Day 3 | Prepaids and deferred revenue amortization | Accounting | |
| Day 3 | Inventory valuation adjustments (if applicable) | Operations | |
| Day 4 | Variance analysis (budget vs. actual) | FP&A | |
| Day 4 | Financial statement draft (BS, IS, CF) | Controller | |
| Day 4 | Flux analysis — flag items >10% or >$50K movement | Controller | |
| Day 5 | Management review and sign-off | CFO | |
| Day 5 | Final adjustments and close period in ERP | Controller |
| Step | Question | Output |
|---|---|---|
| 1. Identify contract | Is there an enforceable agreement? | Contract list |
| 2. Identify obligations | What distinct goods/services are promised? | Performance obligation list |
| 3. Determine price | What is the transaction price? | Price allocation |
| 4. Allocate price | How is price allocated to each obligation? | Standalone selling prices |
| 5. Recognize revenue | When is each obligation satisfied? | Revenue schedule |
| Check | Description | Status |
|---|---|---|
| Balance Sheet | Assets = Liabilities + Equity | |
| Trial Balance | Debits = Credits | |
| Cash Reconciliation | Cash per GL = Cash per bank (after reconciling items) | |
| Revenue Reasonableness | Compare to prior period, budget, and run-rate | |
| Expense Reasonableness | No unusual spikes or drops vs. prior period | |
| Intercompany Elimination | IC balances net to zero in consolidation | |
| Deferred Revenue | Matches contract schedules | |
| AR Aging | No unexpected increase in 90+ day buckets | |
| AP Aging | No past-due items without explanation |
cost-optimization (cloud cost management), startup-financial-modeling (early-stage projections)