accounting

Plugin accounting from marketplace chwezi in peterbamuhigire/chwezi-engine-agents. Commands read from the repo's manifest — yesterday.

Skills (108)

• chart-of-accounts-design-and-governance

  Use when designing, reviewing, or governing the Chart of Accounts: account taxonomy, normal-balance enforcement, control-account ownership, dimension requirements, direct-posting permissions, evidence requirements, and CoA change control.

• functional-and-presentation-currency

  Use when determining functional currency, presentation currency, translation method, and remeasurement/translation gain-loss treatment under IAS 21 / IFRS for SMEs Section 30.

• ledger-posting-engine-core

  Use when designing, reviewing, or testing the canonical posting service, journal-entry schema, event-to-journal mapping, ledger invariants, reversals, idempotency, period locks, control-account tie-outs, and drilldown from source evidence to financial reports.

• management-accounting-dimensions

  Governed dimensions (cost centre, project, grant, donor restriction, department, branch, product line, customer, supplier, activity, currency, book) and the budget / variance / allocation / contribution-margin / donor-grant reporting they support. Use when designing or implementing management report

• period-locking-and-data-immutability

  Use when designing period state machines (open, soft-closed, hard-closed, reopened, archived), immutability guarantees on posted journals, and audit-evidence retention for finance data.

• ifrs-borrowing-costs-ias23

  Use when capitalising borrowing costs on qualifying assets under IAS 23 / IFRS for SMEs Section 25: capitalisation rate, commencement, suspension, and cessation rules.

• ifrs-conceptual-framework-and-accounting-judgements

  Use when applying the IFRS Conceptual Framework to accounting policy development, recognition, measurement, materiality, presentation, disclosure, and judgement documentation when no Standard directly resolves the transaction or a Standard permits a policy choice.

• ifrs-employee-benefits-ias19

  Use for short-term, post-employment (defined contribution and defined benefit), other long-term, and termination benefits under IAS 19 / IFRS for SMEs Section 28, including actuarial assumptions and remeasurements.

• ifrs-financial-instruments

  Advanced financial-instrument classification, measurement, impairment, derecognition, modification, hedge-accounting and risk-disclosure review under IFRS 9 and IFRS 7, with Sections 11 and 12 routing for IFRS for SMEs.

• ifrs-for-smes-equivalents

  Practical IFRS for SMEs equivalents to full IFRS standards. The default reporting framework for typical Chwezi clients (SMEs, schools, clinics, NGOs, retail, agribusiness, hospitality, family business). Cross-references each IFRS standard to its IFRS for SMEs section and notes the build implications

• ifrs-foreign-currency-translation-ias21

  Use when translating foreign-currency transactions and foreign operations under IAS 21 / IFRS for SMEs Section 30: spot vs average rates, monetary vs non-monetary items, and CTA reserve treatment.

• ifrs-intangible-assets-ias38

  Use when recognising and measuring intangible assets under IAS 38 / IFRS for SMEs Section 18: research vs development phase, internally generated intangibles, useful-life assessment, and amortisation.

• ifrs-leases

  Advanced lease identification, measurement, reassessment, modification, sale-and-leaseback, lessor and disclosure review under IFRS 16, with Section 20 routing for IFRS for SMEs.

• ifrs-property-plant-equipment-ias16

  Use when accounting for PPE under IAS 16 / IFRS for SMEs Section 17: component depreciation, revaluation model vs cost model, subsequent costs, derecognition, and impairment interaction.

• ifrs-revenue-recognition

  IFRS 15 (full IFRS) and Section 23 (IFRS for SMEs) revenue recognition for Chwezi systems. Covers contract identification, performance obligations, transaction price, allocation, timing of recognition, contract assets and liabilities, refunds, warranties, principal-vs-agent, and disclosures. Use whe

• ias-agriculture

  Agriculture and biological-asset accounting under IAS 41 (full IFRS) and Section 34 (IFRS for SMEs). Recognition, measurement at fair value less costs to sell where reliably measurable, point-of-harvest treatment, bearer biological assets, government grants in agriculture, cost-model fallback, secto

• ias-government-grants

  Government grants and assistance under IAS 20 (full IFRS) and Section 24 (IFRS for SMEs). Recognition, measurement, presentation (gross vs net), conditions, repayable assistance, donor restrictions for NGOs, grant utilisation reporting. Use when government or donor grants are in scope, especially fo

• ias-impairment

  Use when identifying, measuring, reviewing, or disclosing impairment under IAS 36 and Section 27, including CGU allocation, goodwill, value in use, fair value less costs of disposal, sensitivities, reversals, and disclosures.

• ias-income-tax-deferred-tax

  Income tax accounting under IFRS for SMEs Section 29 (practical default) and IAS 12 (full IFRS overlay). Current tax, deferred tax, temporary differences, recognition of deferred-tax assets, valuation allowance, tax-rate reconciliation, presentation. Use when corporate income tax, deferred tax, tax

• ias-provisions-contingencies

  Provisions, contingent liabilities and contingent assets under IAS 37 (full IFRS) and Section 21 (IFRS for SMEs). Recognition criteria (present obligation, probable outflow, reliable estimate), measurement, onerous contracts, restructuring, warranties, contingent disclosures. Use when provisions, li

• ifrs-18-presentation-and-disclosures

  Use when preparing or reviewing full-IFRS financial-statement presentation and disclosure under IFRS 18, including operating/investing/financing categories, required profit-or-loss subtotals, management-defined performance measures, aggregation/disaggregation, comparatives, and transition.

• ifrs-accounting-policies-changes-errors-ias8

  Use when adopting or changing accounting policies, accounting for changes in estimates, and correcting prior-period errors under IAS 8 / IFRS for SMEs Section 10, including a material prior-period posting error discovered after close, covering reversal and correction in an open period and retrospect

• ifrs-associates-and-joint-arrangements

  Use when applying IAS 28 / IFRS 11 / IFRS for SMEs Sections 14 and 15: equity method, joint operations vs joint ventures, and significant influence assessment.

• ifrs-business-combinations-ifrs3

  Use when accounting for business combinations under IFRS 3 / IFRS for SMEs Section 19: acquisition method, identifiable assets/liabilities, goodwill, NCI measurement, and bargain purchases.

• ifrs-discontinued-operations-ifrs5

  Use when classifying non-current assets or disposal groups as held-for-sale and presenting discontinued operations under IFRS 5.

• ifrs-earnings-per-share-ias33

  Use when computing and presenting basic and diluted EPS under IAS 33 for entities with publicly traded ordinary shares or in process of issuance.

• ifrs-events-after-reporting-period-ias10

  Use when distinguishing adjusting vs non-adjusting events after the reporting period under IAS 10 / IFRS for SMEs Section 32, including going-concern reassessment.

• ifrs-fair-value-measurement-ifrs13

  Use when measuring or disclosing fair value under IFRS 13: valuation techniques, fair-value hierarchy (Level 1/2/3), highest-and-best-use, and required disclosures.

• ifrs-first-time-adoption-ifrs1

  Use when an entity prepares its first IFRS or IFRS for SMEs financial statements: opening IFRS statement of financial position, mandatory exceptions, optional exemptions, and reconciliations.

• ifrs-insurance-contracts-ifrs17

  Use when an entity issues insurance or reinsurance contracts in scope of IFRS 17: GMM/PAA/VFA measurement models, CSM mechanics, and presentation.

• ifrs-investment-property-ias40

  Use when classifying and measuring investment property under IAS 40 / IFRS for SMEs Section 16: cost vs fair-value model, transfers, and disclosure.

• ifrs-related-party-disclosures-ias24

  Use when identifying related parties and disclosing transactions, outstanding balances, and key management personnel compensation under IAS 24 / IFRS for SMEs Section 33.

• ifrs-segment-reporting-ifrs8

  Use when an entity has publicly traded debt/equity or chooses to disclose operating segments under IFRS 8: chief operating decision maker identification, aggregation criteria, and reconciliations.

• ifrs-share-based-payment-ifrs2

  Use when recognising equity-settled or cash-settled share-based payments under IFRS 2 / IFRS for SMEs Section 26: grant-date fair value, vesting conditions, modifications, and cancellations.

• bank-and-mobile-money-reconciliation

  Bank-account, mobile-money (MTN MoMo, Airtel Money, equivalents), POS cash drawer, card settlement, and clearing-account reconciliation workflow design and implementation. Use whenever a software system, SRS, SDS, test plan, proposal, business plan, or strategy involves bank feeds, mobile-money stat

• expense-management-and-staff-claims

  Use when designing employee expense, advance, and claim workflows: receipt capture, mileage, per diem, VAT recovery, multi-currency, approval, and reimbursement posting.

• fixed-assets-and-depreciation

  Use when designing, reviewing, or testing fixed-asset registers, capitalization policy, componentization, depreciation, useful-life review, disposals, revaluation caveats, impairment indicators, tax depreciation caveats, and asset-register to GL tie-outs.

• inventory-costing-and-stock-accounting

  Use when designing, reviewing, or testing stock accounting, SKU and location policy, FIFO or weighted-average costing, stock counts, shrinkage, wastage, expiry, NRV write-downs, COGS postings, and inventory control-account tie-outs.

• payroll-and-statutory-postings-east-africa

  Use when designing, reviewing, or testing gross-to-net payroll, PAYE, NSSF, LST, WHT, payroll clearing, employer and employee contribution splits, payslip-to-GL reconciliation, and statutory source gates for East Africa country packs.

• petty-cash-and-imprest-management

  Use when designing petty cash and imprest float controls: float size, replenishment, custodian rotation, surprise counts, evidence requirements, and ledger postings.

• pos-and-cash-drawer-management

  Use when designing point-of-sale cash-drawer flows: opening float, X/Z reads, blind cash-up, variance triage, till-to-bank, and POS-to-GL reconciliation.

• accounts-payable-and-supplier-management

  Use when designing supplier master data, three-way match (PO/GRN/invoice), payment runs, supplier statements reconciliation, and AP-to-control tie-out.

• accounts-receivable-and-credit-management

  Use when designing customer credit limits, invoicing, aging, dunning, write-off, ECL on trade receivables (IFRS 9 simplified), and AR-to-control tie-out.

• banking-facilities-and-covenants

  Use when tracking debt facilities, drawdowns, repayments, interest accrual, covenant calculations, and covenant-breach disclosure.

• cash-flow-forecasting-and-treasury

  Use when building 13-week and longer cash-flow forecasts, cash-position dashboards, sweep rules, bank-account hierarchy, and intercompany cash pooling.

• fx-management-and-hedging

  Use when managing FX exposure: natural hedging, forward contracts, hedge documentation, hedge effectiveness, and hedge-accounting eligibility under IFRS 9.

• advanced-ifrs-consolidated-statements-review

  Use when preparing or reviewing consolidated financial statements under IFRS 10, IFRS 11, IFRS 12, IAS 28 and related standards, including control, joint-control, associates, NCI, intercompany elimination, disclosure completeness, IFRS 18 presentation, and reviewer advice.

• audit-pbc-and-evidence-management

  Use when managing the auditor PBC (prepared-by-client) cycle: request log, evidence index, sampling support, and reviewer trail.

• audit-ready-reporting-pack

  The audit-ready reporting pack standard for any Chwezi-grade entity. Defines the minimum reports, their content, the drilldown chain, the auditor-export index, the print fidelity, the sign-off, and the release governance. Use whenever a software system, SRS, SDS, test plan, proposal, or business pla

• consolidation-and-intercompany

  Use when designing, reviewing, or testing group reporting, entity hierarchy, reporting currency, intercompany matching, elimination journals, group trial balances, non-controlling interest caveats, and foreign-operation translation caveats.

• continuous-close-and-flash-reporting

  Use when designing a continuous-close cadence: subledger lock-by-day-N, flash P&L, sub-process completion telemetry, and exception escalation.

• finance-module-audit

  Use when auditing any software, SRS, proposal, POS, ERP, SaaS, mobile app, or workflow that touches money, billing, payments, tax, payroll, banking, mobile money, inventory, statutory compliance, financial reports, or accounting records. portable: true compatible_with: - claude-code - codex

• month-end-and-year-end-close-playbook

  Controlled month-end and year-end close workflow for any Chwezi-grade finance / accounting system. Covers task list, dependencies, evidence requirements, exception handling, reviewer sign-off, period-state transitions, retained-earnings close, lock and reopen governance, and release states. Use when

• opening-balances-and-migration-playbook

  Cutover from legacy Excel / QuickBooks / Tally / Sage / POS / manual systems into Chwezi. Defines the conversion-date model, CoA mapping, opening trial balance, opening subledgers (AR / AP / Inventory / Fixed Assets / Payroll / Tax), bank / mobile-money / cash opening balances, migration suspense, r

• cash-flow-statement-ias7

  Use when preparing the statement of cash flows under IAS 7 / IFRS for SMEs Section 7: operating activities (direct vs indirect), investing, financing, non-cash transactions, and reconciliations.

• financial-statements-preparation

  Use when assembling the four primary statements (SoFP, SoPL/OCI, SoCE, SoCF) including IFRS 18 presentation categories, comparatives, restatements, and rounding policy.

• going-concern-and-viability-assessment

  Use when documenting going-concern and (where applicable) longer-term viability assessments: assumptions, sensitivities, mitigations, and emphasis-of-matter triggers.

• integrated-and-sustainability-reporting-s1-s2

  Use when preparing sustainability-related financial disclosures under IFRS S1 and climate-related disclosures under IFRS S2: governance, strategy, risk management, metrics, and assurance posture.

• notes-and-disclosure-pack

  Use when assembling notes to the financial statements: significant accounting policies, judgements and estimates, standards-issued-not-effective, and standard-specific quantitative disclosures.

• published-ifrs-financial-statement-analysis

  Use when analysing published IFRS financial statements, annual reports and notes to evaluate financial health, performance, cash generation, liquidity, leverage, valuation, accounting risk, disclosure quality, and implications for management, audit committees, investors or regulators.

• e-invoicing-and-fiscal-device-integration

  Use for legacy e-invoicing and fiscal-device requests that need compatibility routing; the canonical electronic fiscal taxing doctrine now owns jurisdiction-neutral controls and Uganda EFRIS references.

• electronic-fiscal-taxing

  Use when designing, reviewing, or operating electronic fiscal taxation, e-invoicing, e-receipting, fiscal-device, or authority-reporting controls; load a jurisdiction reference such as Uganda EFRIS for verified local mechanics and keep tax administration separate from ledger truth.

• indirect-tax-vat-mechanics

  Use when designing VAT/GST mechanics: place of supply, reverse charge, mixed supplies, input VAT recovery, partial exemption, and adjustments.

• tax-statutory-source-register-and-country-packs

  Use when designing, reviewing, or validating tax, payroll, statutory, e-invoicing, exchange-rate, source-register, and country-pack behavior for Uganda, Kenya, Rwanda, Tanzania, South Africa, or future Chwezi country extensions, including which register entry applies on a date, its state and recheck

• transfer-pricing-documentation

  Use when documenting related-party transactions for transfer-pricing purposes: master file, local file, CbC reporting thresholds, and benchmarking evidence.

• withholding-tax-and-treaties

  Use when applying withholding tax: domestic rates, double-tax-treaty relief, withholding certificates, and supplier gross-up.

• budgeting-and-rolling-forecasts

  Use when designing annual budgets, rolling forecasts, driver-based planning, top-down/bottom-up reconciliation, and budget-vs-actual reporting.

• cost-accounting-methods

  Use when selecting and applying cost-accounting methods: standard costing, job-order, process, ABC, throughput, and absorption vs marginal costing.

• pricing-discounts-rebates-and-refunds

  Use when designing pricing, discount, rebate, refund, and chargeback mechanics with accounting recognition under IFRS 15 / IFRS for SMEs Section 23.

• scenario-and-sensitivity-modelling

  Use when running scenario, sensitivity, and stress modelling for finance plans: assumption catalogue, scenario governance, and reportable ranges.

• variance-analysis-and-kpi-reporting

  Use when designing variance reports (price/volume/mix/efficiency), KPI cascades, contribution margin analysis, and management commentary.

• aml-kyc-and-suspicious-transaction-reporting

  Use when finance touches AML/CFT scope: customer due diligence, sanctions screening, suspicious-transaction triggers, regulator reporting, and record-keeping.

• engagement-quality-and-plain-language-output

  Use when preparing, reviewing, or approving client-facing finance outputs that need preparer-reviewer-approver governance, competence and independence checks, ethics caveats, assurance-quality gates, and mandatory business-language, accounting-policy, and evidence/caveat layers.

• finance-doctrine-conformance-scanner

  Use when scanning a software system, codebase, implementation plan, proposal, policy memo, business plan, blog post, SRS, or finance/accounting product specification against the Chwezi accounting and finance doctrine. Produces a deep gap analysis, risk-ranked findings, and detailed alignment instruc

• forensic-accounting-and-anti-fraud

  Use when scoping anti-fraud controls and forensic analytics: red-flag library, Benford analysis, journal-entry testing, vendor-employee match, and incident-response playbook.

• internal-controls-library

  Library of internal controls embedded in finance / accounting workflows. Segregation of duties, maker-checker, approval thresholds, supplier and payroll master-data controls, petty cash and cash drawer controls, inventory master-data controls, tax / rate table controls, audit-log review, exception m

• kaizen-engine-and-product-improvement

  Use when auditing or improving the finance doctrine engine or any accounting, control, reporting, tax, budget, reconciliation, or finance-system product it produces.

• sox-style-icfr-documentation

  Use when an entity needs SOX-style ICFR-equivalent documentation: process narratives, risk-control matrices, walkthroughs, and design/operating-effectiveness testing.

• whistleblowing-and-finance-ethics

  Use when designing whistleblowing intake, finance-ethics escalation, conflict-of-interest registers, and code-of-conduct attestation flows.

• agribusiness-and-cooperative-pack

  Use for agribusiness, smallholder out-grower schemes, and cooperatives: biological assets (IAS 41), member equity, patronage refunds, and crop-cycle costing.

• clinic-and-healthcare-accounting-pack
• fintech-and-payments-pack
• hospitality-and-restaurant-pack
• ngo-and-fund-accounting
• real-estate-and-property-pack
• retail-and-pos-accounting-pack
• school-and-education-accounting-pack
• donor-funded-project-fiscal-compliance
• government-procurement-and-fiscal-controls
• ipsas-public-sector-overlay
• construction-contract-accounting
• professional-services-time-and-materials
• project-and-contract-accounting
• bank-feed-and-payment-gateway-integration
• erp-and-finance-system-integration-patterns
• finance-data-contracts-and-warehouse-models
• open-banking-and-direct-debit-mandates
• business-continuity-and-disaster-recovery-finance
• finance-cybersecurity-controls
• finance-data-privacy-and-retention
• finance-accessibility-and-inclusive-design
• finance-mobile-and-offline-patterns
• finance-ui-pattern-library
• finance-ux-for-non-accountants
• ai-in-finance-governance
• carbon-and-emissions-accounting
• digital-assets-and-crypto-accounting
• rpa-and-automation-controls-for-finance

Hooks (1)

• PreToolUse

  node "${CLAUDE_PLUGIN_ROOT}/hooks/destructive-bash-gate.js"

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