---
title: bookkeeping.md
description: Open-source bookkeeping skills that help agents turn financial evidence into accountant-reviewable bookkeeping outputs, with jurisdiction-specific rules kept separate.
canonical: https://bookkeeping.md/
---

# bookkeeping.md

Open-source bookkeeping skills that help agents turn source financial documents into accountant-reviewable bookkeeping outputs.

## Overview

- Skills: 13
- Topics: 25
- Format: HTML + Markdown
- Jurisdiction model: general workflow outside, country-specific rules inside
- Bias: Evidence and review before automation

## Use Case

Receiptor bookkeeping skills help AI agents and Receiptor's own extraction/categorization systems convert source financial documents into accountant-reviewable bookkeeping outputs.

They define evidence standards, categorization rules, approval boundaries, and handoffs across receipt processing, categorization, reconciliation, monthly close, and tax prep for small businesses.

## Featured Skills

### [Bookkeeping setup](https://bookkeeping.md/skills/bookkeeping-setup/)

Create a bookkeeping context profile before downstream bookkeeping work. Captures entity type, tax jurisdiction, accounting method, chart of accounts baseline, connected tools, approval thresholds, record-retention policy, and review boundaries. Trigger on "set up my bookkeeping", "bookkeeping context", "chart of accounts", "cash or accrual", "configure my books", "what info do you need before bookkeeping".

### [Monthly close](https://bookkeeping.md/skills/monthly-close/)

Repeatable month-end close checklist for small businesses — lock the period, process outstanding receipts, categorize remaining items, reconcile all accounts, review large transactions, check contractor 1099 thresholds, generate monthly P&L summary. Trigger on "close the month", "month-end close", "monthly bookkeeping", "close the books".

## Recent Additions

- [Bookkeeping setup](https://bookkeeping.md/skills/bookkeeping-setup/): Create a bookkeeping context profile before downstream bookkeeping work. Captures entity type, tax jurisdiction, accounting method, chart of accounts baseline, connected tools, approval thresholds, record-retention policy, and review boundaries. Trigger on "set up my bookkeeping", "bookkeeping context", "chart of accounts", "cash or accrual", "configure my books", "what info do you need before bookkeeping".
- [Bank reconciliation](https://bookkeeping.md/skills/bank-reconciliation/): Match book entries against bank or credit card statements to find discrepancies, missing transactions, and duplicates. Uses exact, near, and batch matching with balance verification. Trigger on "reconcile bank statement", "match transactions", "bank balance doesn't match", "close the books".
- [1099 contractor management](https://bookkeeping.md/skills/contractor-1099/): Track independent contractor payments, collect W-9s, determine 1099-NEC filing requirements, and avoid penalties. Covers the $600 threshold (2025) and $2,000 threshold (2026), Jan 31 deadline, corporate exceptions, backup withholding, and penalty schedule ($60–$660/form). Trigger on "1099", "contractor payment", "do I need to file a 1099", "W-9", "independent contractor".

## Important Links

- Skills library: https://bookkeeping.md/skills/
- Jurisdictions: https://bookkeeping.md/jurisdictions/
- Skills repo: https://github.com/Receiptor-AI/bookkeeping-skills
- llms.txt: https://bookkeeping.md/llms.txt