MosoFin skill · ap-accrual-cutoff · learning guide

From one delivery with no bill to a full month-end accrual schedule

This page shows how the skill finds and prices the costs of a month that have no bill yet, one level at a time. It starts with one delivery. It ends with the requests that the skill refuses. 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 two sections of an OpenStax textbook, two US audit standards, an IRS publication and an older GAO tool. 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 up to 10 items of your own. The page prices each item and applies your limit.
Rule: quoted from the skill Fact: from a cited authority, numbered like 1 Example: made-up figures, calculated in full
How it thinks

Twelve 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. It 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, and the books close on Saturday 10 October.

Learning path

Six levels, from simple to complex

Check it yourself

Price your own month-end accruals

Enter up to 10 items, or load an example. The page runs Steps 1 to 4 and Step 6 from references/method.md. The page sends nothing anywhere.

The period
The limit
TypeItemQty receivedUnit priceInvoiced to period endAmountService startService endPrior amountBill in window

Goods received: quantity × price − amount invoiced. If the result is below zero, the page shows "billed ahead of receipt: check" and accrues 0. That is the page's choice, not a rule of the skill. Late invoice: the page counts days in full, and it accrues the part of the work up to the period end. Recurring: the page flags a change of 25% or more from the prior amount. The skill says only "significant", so the 25% is the page's choice. The page skips an item below your limit. It flags the skipped total when that total is equal to or more than your limit. That test is the example's choice.

Using it

What it asks, needs and gives back

Asks firstUse MosoFin for this run, or upload the data yourself? Which period, and the accrual or the cash basis? Where do you record deliveries? How many days after the month end to look for late bills? Which account holds accrued liabilities? Can you recover tax, and where? Is there a materiality limit?
NeedsOpen purchase orders with line detail, and proof of delivery for goods received. The chart of accounts. The bills of the month and of the late-bill window, with the bills from the inbox that are not in the books yet. Supplier history and last month's accruals help.
Gives backSeven sheets: Accrual Summary, GRNI Accruals, Recurring Accruals, Subsequent Invoices, Proposed JEs, Exceptions / Open 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 to its read-back. It never writes to your books. It never accrues an open order without proof of delivery, and it never counts a cost twice.
Sources

Where every fact on this page comes from

The rules are the skill's own. The facts below come from six outside sources. MosoFin found each one on 28 October 2026 in search results and did not open the pages. Follow the link for today's wording.

    Not backed by an outside authority. The seven intake questions, the three groups and their order are the skill's own rules. The $500 limit and the 1 to 10 October window are the example's choices. The same is true for the seven sheets and the test of the skipped items together. MosoFin made up Northbrook Trading, its suppliers and every figure in the examples.