journal-entry

Journal Entry Preparation

If you see unfamiliar placeholders or need to check which tools are connected, see CONNECTORS.md.

Important: This command assists with journal entry workflows but does not provide financial advice. All entries should be reviewed by qualified financial professionals before posting.

Prepare journal entries with proper debits, credits, supporting detail, and review documentation.

Lark-native execution — read the depth core: LARK-PATTERNS, LARK-RECIPES, LARK-FUSION, CONNECTORS.md. GL balances / sub-ledger detail come from the ERP / data warehouse (external MCP) — Lark owns the review → approve → log layer:

• JE register = a Lark Base (P5): one row per entry (Type, Period, Total Dr, Total Cr, Preparer, Approver, Status, Reversal date, doc link). Read with lark_base_search, write with lark_base_record_upsert (dry_run first, P2). Scaffold the register via base-deploy.
• Approval matrix is a real Lark approval (P7), not "reply yes": route entries over a threshold to the named approver — create an approval instance via lark_api (LARK-RECIPES → Approval) or delegate to lark-approval. Resolve the approver's open_id first with lark_contact_search (P1).
• Surface the entry for review as a card (P4): lark_im_card_send with the Dr/Cr summary and Approve / Send-back buttons; delegate card grammar to lark-im.
• Land the workpaper (P8): put the entry memo + calc support in Wiki (lark_wiki_node_create) or upload the supporting schedule with lark_drive_upload; store the link on the Base row.

Usage

/je <type> <period>

Arguments

• type — The journal entry type. One of:
  • ap-accrual — Accounts payable accruals for goods/services received but not yet invoiced
  • fixed-assets — Depreciation and amortization entries for fixed assets and intangibles
  • prepaid — Amortization of prepaid expenses (insurance, software, rent, etc.)
  • payroll — Payroll accruals including salaries, benefits, taxes, and bonus accruals
  • revenue — Revenue recognition entries including deferred revenue adjustments
• period — The accounting period (e.g., 2024-12, 2024-Q4, 2024)

Workflow

1. Gather Source Data

If ~~erp or ~~data warehouse is connected:

• Pull the trial balance for the specified period
• Pull subledger detail for the relevant accounts
• Pull prior period entries of the same type for reference
• Identify the current GL balances for affected accounts

If no data source is connected:

Connect ~~erp or ~~data warehouse to pull GL data automatically. You can also paste trial balance data or upload a spreadsheet.

Prompt the user to provide:

• Trial balance or GL balances for affected accounts
• Subledger detail or supporting schedules
• Prior period entries for reference (optional)

2. Calculate the Entry

Based on the JE type:

AP Accrual:

• Identify goods/services received but not invoiced by period end
• Calculate accrual amounts from PO receipts, contracts, or estimates
• Debit: Expense accounts (or asset accounts for capitalizable items)
• Credit: Accrued liabilities

Fixed Assets:

• Pull the fixed asset register or depreciation schedule
• Calculate period depreciation by asset class and method (straight-line, declining balance, units of production)
• Debit: Depreciation expense (by department/cost center)
• Credit: Accumulated depreciation

Prepaid:

• Pull the prepaid amortization schedule
• Calculate the period amortization for each prepaid item
• Debit: Expense accounts (by type — insurance, software, rent, etc.)
• Credit: Prepaid expense accounts

Payroll:

• Calculate accrued salaries for days worked but not yet paid
• Calculate accrued benefits (health, retirement contributions, PTO)
• Calculate employer payroll tax accruals
• Calculate bonus accruals (if applicable, based on plan terms)
• Debit: Salary expense, benefits expense, payroll tax expense
• Credit: Accrued payroll, accrued benefits, accrued payroll taxes

Revenue:

• Review contracts and performance obligations
• Calculate revenue to recognize based on delivery/performance
• Adjust deferred revenue balances
• Debit: Deferred revenue (or accounts receivable)
• Credit: Revenue accounts (by stream/category)

3. Generate the Journal Entry

Present the entry in standard format:

Journal Entry: [Type] — [Period]
Prepared by: [User]
Date: [Period end date]

| Line | Account Code | Account Name | Debit | Credit | Department | Memo |
|------|-------------|--------------|-------|--------|------------|------|
| 1    | XXXX        | [Name]       | X,XXX |        | [Dept]     | [Detail] |
| 2    | XXXX        | [Name]       |       | X,XXX  | [Dept]     | [Detail] |
|      |             | **Total**    | X,XXX | X,XXX  |            |      |

Supporting Detail:
- [Calculation basis and assumptions]
- [Reference to supporting schedule or documentation]

Reversal: [Yes/No — if yes, specify reversal date]

4. Review Checklist

Surface the entry as an interactive review card (P4) to the preparer's reviewer — resolve the reviewer via lark_contact_search (P1), post via lark_im_card_send with Approve / Send-back actions. If the amount crosses an approval-matrix threshold, kick off a real Lark approval instance (P7, delegate to lark-approval) rather than an ad-hoc chat reply. Before finalizing, verify:

• Debits equal credits
• Correct accounting period
• Account codes are valid and map to the right GL accounts
• Amounts are calculated correctly with supporting detail
• Memo/description is clear and specific enough for audit
• Department/cost center coding is correct
• Entry is consistent with prior period treatment
• Reversal flag is set appropriately (accruals should auto-reverse)
• Supporting documentation is referenced or attached
• Entry is within the user's approval authority
• No unusual or out-of-pattern amounts that need investigation

5. Output

Provide:

1. The formatted journal entry
2. Supporting calculations
3. Comparison to prior period entry of the same type (if available)
4. Any items flagged for review or follow-up
5. Instructions for posting (manual entry or upload format for the user's ERP)

Then land it in Lark: log the entry as a row in the JE-register Base (lark_base_record_upsert, dry_run first), attach the workpaper to Wiki/Drive (P8), and post the review card (P4). The actual posting still happens in the ERP — Lark holds the audit trail (preparer, approver, reversal, doc link).