Roll Forward — Agent Skill by Anthropic

From the author

Build a roll-forward schedule for a balance-sheet account — beginning balance plus activity less reversals equals ending balance, with each component tied to GL. Use for month-end close packages and audit support.

— the description by Anthropic

AutoGineer summary

Written by AutoGineer from the skill’s own files, not by the author

The roll-forward skill provides a structured procedure for generating balance-sheet account reconciliations. It systematically maps beginning balances, period activity, and ending balances to ensure financial accuracy. By requiring direct ties to general ledger queries for every line item, the skill ensures that month-end close packages and audit support documentation are verifiable and transparent. It enforces a strict mathematical foot check to identify and surface any unexplained variances rather than masking them.

What it does

Calculates ending balances based on beginning balances and period activity.
Integrates with general ledger data to verify each line item.
Provides a standardized format for account roll-forward schedules.
Performs a foot check to validate the mathematical integrity of the schedule.
Surfaces unexplained variances for investigation instead of plugging gaps.

When to use it

During month-end close processes for balance-sheet account reconciliation.
When preparing supporting documentation for financial audits.
To verify the movement of account balances across a specific reporting period.

Advantages

Ensures all financial figures are traceable to the general ledger.
Promotes transparency by highlighting unexplained discrepancies.
Standardizes the documentation process for financial reporting.
Reduces manual effort in reconciling complex balance-sheet accounts.

Usage examples

“Generate a roll-forward for the Accounts Payable account for the month of October.”: The agent produces a table showing the beginning balance, additions, reversals, and payments, with each line linked to specific GL queries and a final foot check confirming the ending balance.
“Create a roll-forward schedule for the Accrued Expenses account for Q3.”: The agent generates a detailed schedule tying the beginning balance to the ending balance, citing the relevant GL journal sources for each activity line and reporting any unexplained delta.

Install

Download the skill as a ZIP:
https://mp-staging.autogineer.com/agent-skills/anthropics/roll-forward/download

Unzip it into the cross-client skills folder of your project:

mkdir -p .agents/skills && unzip roll-forward.zip -d .agents/skills

Documentation by Anthropic

Roll-forward

Given an account (or account group), entity, and period, produce a roll-forward that ties beginning to ending.

Structure

Beginning balance (per prior-period close)      X
  + Additions / new activity                    A
  + Accruals booked this period                 B
  − Reversals of prior accruals                (C)
  − Payments / settlements                     (D)
  ± Reclasses / adjustments                     E
  ± FX translation                              F
Ending balance (per GL at period end)           Y

Tie each line

Beginning — prior-period close package, or GL balance at prior-period end date.
Each activity line — a GL query (account + date range + journal-source filter) via the internal-gl MCP. Cite the query.
Ending — GL balance at period-end date.

The schedule must foot: X + A + B − C − D + E + F = Y. If it doesn't, the gap is an unexplained item — surface it, don't plug it.

Output

The roll-forward table with a "ties to" column citing the GL query or document for every line, plus a foot check (pass/fail and the unexplained delta if any).

Files

ATTRIBUTION.mdAdded by AutoGineer918 B
LICENSELicence file added by AutoGineer11.1 KiB
SKILL.md1.4 KiB

Requirements and compatibility

Written for: Claude Code, Claude apps

Works with: Claude Code, Claude apps, OpenAI Codex, GitHub Copilot, Cursor, Gemini CLI, Kiro, OpenCode, Goose, Amp, Roo Code, JetBrains Junie, Factory Droid, Devin (ex-Windsurf), Mistral Vibe, OpenHands, Letta

“Works with” means the tool reads the open Agent Skills format; a skill written for one tool may use features others lack.

Security

No issues found by our static scan· No issues found

A static scan is not a guarantee. Skills are third-party content: review a skill before you let an agent use it.

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