finance-journal-entrieslisted

# Finance Journal Entries ## Purpose Construct a GAAP- or IFRS-compliant journal entry from a transaction or event. The deliverable is a posting-ready entry — full account coding, balanced amounts, reversal logic, and a supporting memo that an auditor can re-perform without follow-up questions. ## Scope Constraints - Produces the journal entry, supporting memo, and pre-post review notes; does not actually post to the GL. - Covers single-event JE construction; does not orchestrate the close cycle (use finance-close-checklist) or reconcile balances (use finance-reconciliation). - Does not opine on whether the transaction *should* occur — the input is a transaction or event whose accounting treatment is being captured. ## Inputs - Transaction description (parties, amounts, currency, effective date) - Underlying contract or supporting document reference - Entity, location, department, and any required dimensions - Applicable accounting standard (GAAP or IFRS) and the firm's accounting policy - Prior treatment of similar transactions (if any) for consistency - Period (open / closed / pending) and intended posting date ## Input Sanitization All inputs are read-only artifacts. No user-supplied values are interpolated into commands or file paths. Account numbers are validated against the chart of accounts and entity codes against the entity master before use. ## Procedure ### Progress Checklist <!-- Track completion across compaction boundaries --> - [ ] Step 1: Identify th