MosoFin skill · journal-entry-builder · learning guide

From one balanced entry to a batch a reviewer can post

This page shows how the skill builds a journal entry and checks it, one level at a time. It starts with one accrual that balances. It ends with five entries, 15 checks on each, and two 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, the US federal internal-control standard, a US audit standard and two ACFE publications. 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 entry, your checkAt the end, enter up to 8 lines of your own entry. The page adds each side and applies the skill's rules for direction, red flags, period and reversal.
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, in one QuickBooks Online company file. The run is on Wednesday 30 September 2026. Three entries come from the accruals and deferrals run in the same conversation. One entry comes from the credit memo and refund pages. The owner types the fifth entry in the chat. The skill also works on an entry that you type in.

Learning path

Six levels, from simple to complex

Check it yourself

Check an entry before anyone posts it

Enter up to 8 lines, or load an example. The page applies the balance check and the rules from references/method.md Steps 2 and 6 and Pitfall 6. The page sends nothing anywhere.

The entry
The reversal

A reversing entry must have the first day of the next period as its date.

AccountAccount typeCash, A/R or A/P control accountDebitCredit

The page checks arithmetic and the skill's rules only. It does not see your chart, so it cannot run the hard stop for an account that is not in the chart. "Balanced" shows only at a difference of 0.00, and the page never offers a figure to force the balance. A line with a debit and a credit is an error. A debit to a Revenue line or a credit to an Expense line shows as an unusual direction, and the memo must say why. Any Revenue line or ticked control account shows a red flag. The materiality flag shows when the larger side is above your threshold. The period shows as open only when the posting date is after the closed-through date, and that status rests on your word. Try this on the Pinnacle example: change the credit to 32,999.99. The difference is then 0.01, and the entry does not balance. Load the audit fees example and set the reversal date to 2026-09-30. The page then warns that the date must be the first day of the next period.

Using it

What it asks, needs and gives back

Asks firstUse MosoFin for this run, or upload the data yourself? What event do you record, with the amounts and the document? What is the posting date? Which company? Does it have a tax effect, and where? What is the materiality threshold? Which document is behind it, and does it reverse? Through which date are the books closed, and did you report a later period?
NeedsThe event and the posting date from you. Your chart of accounts with numbers, names and types, from MosoFin or as a file. The skill also uses balances, open invoices and bills, and past entries when it can read them.
Gives backEach proposed entry with its header, lines, memo and balance check. The result of all 15 checks, with the evidence. An import file in your system's columns, only on a yes. A coverage sheet and one line of data sources.
NeverThe skill never reads your data before you answer and say yes to the read-back. It never writes, posts or deletes anything. It never invents an account, and never chooses an account, a tax treatment or a threshold for you. It never adds a rounding figure.
Sources

Where every fact on this page comes from

The rules are the skill's own. The facts below come from six outside sources. They are two sections of an OpenStax textbook, the US federal internal-control standard, a US audit standard and two ACFE publications. 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 15 checks, the hard stop, the [auto], [gated] and [manual] verdicts, the proposed-entry header and the QuickBooks Online columns are the skill's own. MosoFin made up the $25,000 threshold, the 7.5% sales tax rate and every figure in the examples. The skill's files also cite ASC 250 and IAS 8 for corrections, and ASC 830 and IAS 21 for foreign currency. The page names them as the skill cites them. MosoFin did not check those standards for this page.