MosoFin skill · accruals-and-deferrals · learning guide

From one electricity bill to a missed reversal

This page shows how the skill finds and calculates month-end accruals and deferrals, one level at a time. It starts with one electricity bill. It ends with the whole September close at one made-up company. The page quotes every rule from the skill and works every number in front of you.

The rules are the skill's ownThe page quotes each rule word for word, with the file and section it comes from.

Outside sources back the factsThey are three sections of an OpenStax textbook, two IFRS Foundation documents, a FASB standard update and an IRS publication. Each one has a number and a link.

The page shows the mathOpen "Check it yourself" on any level. Follow every line on a calculator.

Your numbers, your checkAt the end, enter your own bonus, loan, bill, advance payment or account balance. The page calculates the accrual, the deferral and the roll-forward.

Rule: quoted from the skill Fact: from a cited authority, numbered like ¹ Example: made-up figures, calculated in full

How it thinks

Ten rules the whole skill runs on

Every level below applies one or more of these rules. The examples use one made-up company, Northbrook Trading, which keeps its books in US dollars on the accrual basis, with a calendar year. The month is Tuesday 1 September to Wednesday 30 September 2026. The owner answers all nine intake questions, and the skill reads the books through MosoFin.

Learning path

Six levels, from simple to complex

Check it yourself

Put in your own month

Enter your own figures, or load an example. Part 1 runs the Step 3 formulas from references/method.md. Part 2 splits an advance payment. Part 3 runs the Step 6 roll-forward. The page sends nothing anywhere.

Example A fills all three parts with Northbrook's September figures. Example B fills Part 3 with the electricity balance from Level 5.

Part 1: Accrue it

Bonus, cumulative Best estimate of the year's payout Months elapsed in the bonus year Already accrued Employer payroll tax %

Interest Principal Annual rate % Days since the last payment Day count

Utilities Last bill amount Days on that bill Days to accrue, to month end Days already invoiced

The bonus entry is the amount owed at month end less the amount already in the books. The page puts the payroll tax on its own line, as the skill does. Use the day count in your loan agreement. The page rounds each result to the cent.

Part 2: Defer it

The payment Amount received Months of service

The dates Service start As-of date

The page spreads the payment in equal monthly parts and counts only whole months of service to the as-of date. Current is the part to earn in the next 12 months. Non-current is the rest. Your contract can set a different pattern.

Part 3: Roll it forward

The category Type Opening balance + Accrual this month − Reversal of last month

The movement − Settlement +/− Adjustment Expected closing balance

For a reversing accrual, the expected closing balance is this month's accrual. For a cumulative accrual, it is the amount owed at month end. The page flags a closing balance above the expected figure, as the skill does. A correction from this page is a proposal. A person decides whether to post it.

Using it

What it asks, needs and gives back

Asks firstUse MosoFin for this run, or upload the data yourself? Which company, and which exact period? Which categories are in scope, and what facts support each one? Do accruals reverse on day one, or does the next bill post against the accrual? Accrual basis or cash basis? It also recommends a materiality threshold, the reporting framework and the tax country.

NeedsWith MosoFin, it reads the chart of accounts, the trial balance, the ledger detail and last month's entries. You give it the facts that no ledger holds. On the upload path, it needs those facts and the chart of accounts. Without the trial balance and the ledger detail, it gives no Sheets 5 and 6.

Gives backThe skill gives back eight sheets: summary, category detail, period entries, reversal entries, deferred revenue, roll-forward, small items and coverage. It asks before it makes an Excel file.

NeverThe skill never reads your data before you answer its questions and say yes. It never writes to any system, proposes an accrual without a basis or guesses an account. It never chooses the period, the basis, the company or a threshold for you.

Sources

Where every fact on this page comes from

The rules are the skill's own. The facts below come from seven outside sources. They are three sections of an OpenStax textbook, the IFRS Conceptual Framework, IAS 19, a FASB standard update and an IRS publication. MosoFin checked each one on 28 October 2026 from search results and did not open the pages. Follow the link for today's wording.

Not backed by an outside authority. The nine intake questions, the split between reversing and cumulative accruals and the eight sheets are the skill's own. So are the [auto], [gated] and [manual] verdicts and the $500 threshold. MosoFin made up Northbrook Trading, its customers and every figure in the examples, including the 8% payroll tax rate. The 6.5% rate and the actual/365 day count are the example loan's own terms. They are not market figures.