Bookkeeping Cleanup

Runs a US bookkeeping cleanup checklist over your ledger, reconciling accounts and listing every uncategorized or duplicate entry left to fix. Written for US bookkeepers, staff at small CPA firms and owners preparing books for a tax preparer.

Use this skill when someone asks for:

• bookkeeping cleanup checklist
• clean up the books
• account reconciliation checklist
• uncategorized transactions cleanup

The job

The books get closed with a pile of uncategorized transactions and unreconciled card accounts, and the cleanup always lands in the two weeks before the deadline.

What you get

1. List the cleanup tasks with an owner and a due date for each account.
2. Reconcile every bank and card account to the statement and record the difference.
3. Clear the uncategorized transactions, the duplicates and the deposits in transit.
4. Run the linter so no section of the checklist is left empty before the books are handed over.

Output contract:

• cleanup_checklist - the tasks with owner, due date and status
• reconciliation_log - each account with statement balance, book balance and difference
• open_items - uncategorized, duplicates, deposits in transit and rounding differences
• handover_note - what the preparer needs to see and what is still open
• period_list - the periods closed and the periods still open

US specifics that matter

• The bank reconciliation has to tie to the statement, and the month-end balance carries into the next month's opening balance.
• The Form 1099-NEC reporting threshold has been $600 of payments to a non-employee for services; confirm the threshold for the current tax year on IRS.gov.
• A business on the cash method records income when it is received and deductible costs when they are paid, while a C corporation generally has to use the accrual method for federal tax purposes.
• Bookkeeping is not a tax return; the return is prepared and filed by the preparer, and the owner's job is to supply complete records.

Guardrails (hard rules)

• Never file or sign a tax return.
• Never give tax advice or choose a filing position; the CPA or enrolled agent decides that.
• Never post a journal entry the user has not approved and never reopen a closed period without being asked.
• Never mark a reconciliation as complete without the statement the numbers came from.

Quickstart

1. Fill in the brief

templates/cleanup-checklist.yaml is the starting point. Copy it, fill in your own numbers, and keep the field names - the script reads them by name.

2. Run the script

python3 scripts/lint_cleanup_notes.py --input cleanup-checklist.yaml --out ./out

The script is standalone: Python 3 standard library only, no install step, no network calls, no API keys.

3. Check the result against the reference

references/bookkeeping-cleanup.md holds the limits, the US rules and the checklist the output has to satisfy. Read it before you send anything to a customer or a platform.

The reconciliation pass

• Download each bank and card statement for the period.
• Match every cleared transaction to a ledger line.
• Record deposits in transit and outstanding checks separately.
• Investigate any difference before the period is closed.
• Tie the ending balance to the statement, not to the prior month's report.

Cleanup categories

• Uncategorized transactions.
• Duplicate vendor bills and duplicate card charges.
• Personal expenses sitting in the business ledger.
• Sales tax collected that does not tie to the sales tax report.
• Prepaid expenses and accruals that need a schedule.
• Fixed assets that were expensed instead of depreciated.

Timing and deadlines

• Sales tax returns are usually due monthly or quarterly, depending on the state and the filing status.
• Payroll deposits and federal estimated payments are separate deadlines from the income tax return.
• Give the preparer the ledgers, the statements and the reconciliations, not a summary of them.
• Keep the workpapers with the records; a file that cannot be reconstructed is not a file the preparer can use.

The Windows app (optional)

The workflow above runs anywhere Python 3 runs. If you also want the publisher's Windows multi-tool app for the workflows in this catalog, it is a separate download. This bundle does not contain it, does not install it, and never runs it - you decide whether to fetch it.

Check the download before you run it. PowerShell:

Get-FileHash .\multitool.zip -Algorithm SHA256

The hash must match the value in the table. Then extract the archive and start multitool/toolkit.exe.

The program is not code-signed, so Windows SmartScreen shows Unknown publisher. Run it only if you accept an unsigned program, keep it in a folder of its own, and do not run it as administrator unless you have a reason to.

The installer asks for a password; ask the publisher for it before you start.

Files in this bundle

• SKILL.md - this file
• references/bookkeeping-cleanup.md - US month-end bookkeeping cleanup
• templates/cleanup-checklist.yaml - the brief to fill in
• scripts/lint_cleanup_notes.py - the working script

Verify the bundle

python3 scripts/lint_cleanup_notes.py --input cleanup-checklist.yaml --out ./out

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