grist-accounting/SKILL.md

name, description

name	description
grist-accounting	Use when working with the Grist double-entry accounting system - recording transactions, entering bills, tracking vendors, querying account balances, or generating financial reports

Grist Double-Entry Accounting System

Overview

A complete double-entry accounting system for sole proprietorship service businesses. Every transaction creates balanced journal entries (debits = credits). Account balances roll up through parent-child hierarchy.

Schema Quick Reference

Table	Purpose	Key Fields
Accounts	Chart of accounts	Code, Name, Type, Parent, Balance
Transactions	Journal entry headers	Date, Description, Reference, Status
TransactionLines	Debits and credits	Transaction, Account, Debit, Credit
Vendors	People you pay	Name, PaymentTerms, Balance
Items	Common purchases	Name, DefaultAccount
Bills	AP invoices	Vendor, BillDate, DueDate, Status, Amount, AmountDue
BillLines	Bill line items	Bill, Item, Account, Amount
BillPayments	Payment tracking	Bill, Transaction, Amount
ReportingPeriods	Date ranges	Name, StartDate, EndDate, IsClosed

Account Types

Type	Normal Balance	Examples
Asset	Debit	Cash, AR, Prepaid
Liability	Credit	AP, Credit Cards, Due to Owner
Equity	Credit	Owner's Investment, Draws, Retained Earnings
Income	Credit	Service Revenue, Interest Income
Expense	Debit	Rent, Utilities, Office Supplies

Common Workflows

Record a Simple Expense

# Pay $50 for office supplies from checking
transaction = add_records("Transactions", [{
    "Date": "2026-01-03",
    "Description": "Office supplies",
    "Status": "Cleared"
}])

add_records("TransactionLines", [
    {"Transaction": txn_id, "Account": office_supplies_id, "Debit": 50},
    {"Transaction": txn_id, "Account": checking_id, "Credit": 50}
])

Enter a Bill (Accounts Payable)

1. Create Bill record with Vendor, BillDate, DueDate
2. Add BillLines with Item/Account and Amount
3. Create Transaction: Debit expense accounts, Credit AP
4. Link Bill.EntryTransaction to the transaction

# $150 electric bill from vendor
bill = add_records("Bills", [{
    "Vendor": vendor_id,
    "BillDate": "2026-01-03",
    "DueDate": "2026-02-02",
    "Status": "Open"
}])

add_records("BillLines", [{
    "Bill": bill_id,
    "Account": utilities_id,
    "Description": "January electric",
    "Amount": 150
}])

# Journal entry
txn = add_records("Transactions", [{
    "Date": "2026-01-03",
    "Description": "Electric Co - January"
}])

add_records("TransactionLines", [
    {"Transaction": txn_id, "Account": utilities_id, "Debit": 150},
    {"Transaction": txn_id, "Account": ap_id, "Credit": 150}
])

# Link bill to transaction
update_records("Bills", [{"id": bill_id, "fields": {"EntryTransaction": txn_id}}])

Pay a Bill

# Pay $150 bill
txn = add_records("Transactions", [{
    "Date": "2026-01-15",
    "Description": "Payment - Electric Co",
    "Reference": "Check #1001"
}])

add_records("TransactionLines", [
    {"Transaction": txn_id, "Account": ap_id, "Debit": 150},
    {"Transaction": txn_id, "Account": checking_id, "Credit": 150}
])

add_records("BillPayments", [{
    "Bill": bill_id,
    "Transaction": txn_id,
    "Amount": 150,
    "PaymentDate": "2026-01-15"
}])

# Bill.Status auto-updates based on AmountDue formula

Owner Reimbursement

When owner pays business expense personally:

# Debit expense, Credit "Due to Owner" (liability 2203)
add_records("TransactionLines", [
    {"Transaction": txn_id, "Account": expense_id, "Debit": 50},
    {"Transaction": txn_id, "Account": due_to_owner_id, "Credit": 50}
])

When business reimburses owner:

# Debit "Due to Owner", Credit Checking
add_records("TransactionLines", [
    {"Transaction": txn_id, "Account": due_to_owner_id, "Debit": 50},
    {"Transaction": txn_id, "Account": checking_id, "Credit": 50}
])

Querying Data

Get Account Balances

# All accounts with balances
sql_query("SELECT Code, Name, Type, Balance FROM Accounts ORDER BY Code")

# Cash accounts only
sql_query("SELECT Name, Balance FROM Accounts WHERE Parent = 1")  # Parent 1 = Cash

# Total by account type
sql_query("SELECT Type, SUM(Balance) FROM Accounts WHERE Parent IS NULL GROUP BY Type")

Get Unpaid Bills

sql_query("""
    SELECT v.Name, b.BillNumber, b.DueDate, b.AmountDue
    FROM Bills b
    JOIN Vendors v ON b.Vendor = v.id
    WHERE b.Status IN ('Open', 'Partial')
    ORDER BY b.DueDate
""")

Transaction History for Account

sql_query("""
    SELECT t.Date, t.Description, tl.Debit, tl.Credit
    FROM TransactionLines tl
    JOIN Transactions t ON tl.Transaction = t.id
    WHERE tl.Account = ?
    ORDER BY t.Date DESC
""", account_id)

Key Account Codes

Code	Name	Use For
1001	Checking Account	Primary bank account
2000	Accounts Payable	Bills owed to vendors
2203	Due to Owner	Owner reimbursements
3002	Owner's Draws	Money withdrawn by owner
4001	Service Revenue	Primary income

Validation Rules

1. Transactions must balance: SUM(Debit) = SUM(Credit)
2. Each line has Debit OR Credit, not both
3. Bills need at least one BillLine
4. BillPayments cannot exceed AmountDue

Formula Columns (Auto-Calculated)

Table.Column	Formula
Accounts.Balance	OwnBalance + ChildrenBalance
Transactions.IsBalanced	Sum debits = Sum credits
Bills.Amount	Sum of BillLines.Amount
Bills.AmountDue	Amount - AmountPaid
Vendors.Balance	Sum of unpaid bills

Common Mistakes

Mistake	Fix
Transaction not balanced	Ensure debits = credits before saving
Wrong debit/credit direction	Assets/Expenses increase with debit; Liabilities/Equity/Income increase with credit
Posting to parent account	Post to leaf accounts (1001 Checking, not 1000 Cash)
Forgetting AP entry for bills	Bills need both the expense entry AND the AP credit