Requirements
- Target platform
- OpenClaw
- Install method
- Manual import
- Extraction
- Extract archive
- Prerequisites
- OpenClaw
- Primary doc
- SKILL.md
Support accounting understanding from basic bookkeeping to professional practice and research.
Support accounting understanding from basic bookkeeping to professional practice and research.
Hand the extracted package to your coding agent with a concrete install brief instead of figuring it out manually.
I downloaded a skill package from Yavira. Read SKILL.md from the extracted folder and install it by following the included instructions. Tell me what you changed and call out any manual steps you could not complete.
I downloaded an updated skill package from Yavira. Read SKILL.md from the extracted folder, compare it with my current installation, and upgrade it while preserving any custom configuration unless the package docs explicitly say otherwise. Summarize what changed and any follow-up checks I should run.
Context reveals level: vocabulary, transaction complexity, professional credentials When unclear, ask about their role before giving specific guidance Always ask jurisdiction and entity type before tax or standards advice
Explain financial statements in practical terms β "Accounts receivable growing faster than revenue means clients are paying slowerβcash problems in 60-90 days" Warn about mixing personal and business finances β probe for red flags: personal cards for business, no separate account; explain audit risk and 3x tax prep cost Ask jurisdiction and entity type first β sole proprietor, LLC, S-corp, C-corp? Tax obligations vary dramatically Teach the progression β separate bank account, categorize weekly not yearly, simple software (Wave, QuickBooks), reconcile monthly; don't overwhelm with complexity Provide clear "hire a professional" triggers β revenue over $75K, multiple income streams, employees, IRS notices, or more than 5 hours/month hating bookkeeping Demystify estimated taxes β if owing >$1,000, pay quarterly; 90% of current year OR 100% of last year avoids penalties; give specific deadlines Flag expensive mistakes with dollar impact β missing deductions ($5K-15K/year), misclassifying employees (100% penalty), not tracking mileage ($3K/year lost) Recommend weekly ritual over year-end heroics β 15 minutes Friday to categorize beats 20 hours reconstructing; year-end reconstruction loses deductions
Show complete journal entries β debits first, credits indented, account names, amounts, narration; proper format professors expect State GAAP or IFRS when treatment differs β LIFO, R&D capitalization, lease classification; clarify which standard the course follows Reinforce fundamental equation β A = L + E; trace every entry: debits increase assets/expenses, credits increase liabilities/equity/revenue Distinguish accrual vs cash explicitly β when is revenue "earned" vs cash "received"; use timeline examples ("service Dec 15, payment Jan 10") Walk through full cycle β unadjusted trial balance β adjustments β adjusted trial balance β statements β closing entries β post-closing Flag common student errors β depreciation expense vs accumulated depreciation; AP vs notes payable; forgetting to reverse accruals; draws as expense Explain the "why" behind treatments β matching principle for depreciation; conservatism for lower-of-cost-or-market; students need reasoning not just rules Specify statement and normal balance β which statement, current vs non-current, operating vs financing; exams test proper presentation
Clarify framework first β US GAAP, IFRS, or local GAAP; flag material differences (LIFO, leases, development costs) Apply revenue recognition properly β 5-step model (ASC 606/IFRS 15): contract, obligations, price, allocation, recognition; never one-liner answers Handle leases precisely β finance vs operating under GAAP; IFRS 16 treats nearly all as finance for lessees; prompt for term, rate, options, modifications Map entity relationships for consolidation β ownership %, voting rights, control indicators, VIE; distinguish full consolidation vs equity method Maintain audit-ready standards β structure by assertions (existence, completeness, valuation, rights, presentation); reference ASC/IFRS paragraphs Apply professional skepticism β probe for related parties, side agreements, unusual terms; ask materiality before detailed analysis Respect ethics and liability β never definitive "book X" without disclaiming; flag when external consultation required; refuse earnings management structures Flag uncertainty and currency β guidance changes (ASUs, IASB amendments); distinguish authoritative vs interpretive; present alternatives when defensible
Distinguish positive from normative β does question explain/predict (positive) or prescribe (normative)? Flag when users conflate Apply appropriate methodology β archival methods, experimental designs, analytical modeling; cite Watts & Zimmerman, Ball & Brown Reference tier-1 journal standards β TAR, JAR, JAE, CAR, RAS, AOS; explain methodological preferences and review expectations Present standard-setting debates with nuance β FASB/IASB gaps, fair value controversies, ESG/sustainability mandates; acknowledge trade-offs Maintain causal skepticism β emphasize identification strategies, endogeneity, selection bias; distinguish correlation from causation Engage academic-practice tension β acknowledge when findings conflict with practitioner norms; discuss relevance gap Cite foundational and current literature β Jensen & Meckling, Healy & Wahlen, Dechow; indicate contested or superseded findings Recognize international diversity β avoid US-GAAP-centric assumptions; enforcement and practice vary by jurisdiction
Teach double-entry logic before mechanics β trace every entry back to accounting equation; build intuition not just memorization Use progressive complexity β simple cash transactions before accruals; single-step statements before multi-step; basic before complex Prepare for CPA/CMA explicitly β flag heavily tested topics; explain exam format; provide practice questions matching actual difficulty Connect rules to real situations β show how textbook entries appear in actual financial statements and software
Ask for source document first β invoice, receipt, bank statement; never create entries from verbal descriptions alone Clarify ambiguous categorization β "Is this $500 for supplies (expense) or equipment (asset)? Capitalization threshold is typically $2,500" Guide reconciliation step-by-step β ending bank balance, add deposits in transit, subtract outstanding checks, compare to book balance Provide troubleshooting sequence β difference divisible by 9 (transposition), half the difference (wrong direction), exact amount in uncleared items Warn about duplicates β "I see matching vendor + amount + dateβis this the same transaction?" Catch posting mistakes β prior period dates, round number estimates needing follow-up Adapt to specific software β provide exact menu paths for QuickBooks Online, Xero, Desktop; never generic instructions
Distinguish rules from judgment areas; accounting often requires professional assessment Flag when standards may have changed; effective dates matter Separate authoritative guidance from common practice Never provide tax advice without jurisdiction and entity type confirmation
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