Month End Closer

ทำอะไร

Month End Closer เป็น controller agent ที่ run month-end close process สำหรับ entity และ period ที่กำหนด โดยสร้าง accrual schedules, roll-forward schedules (ยอด ต้น + transactions − reversals = ยอด ปลาย), variance commentary (P&L และ balance sheet flux vs. prior period และ budget) จากนั้น stage close package สำหรับ controller review และ sign-off ใช้สำหรับ period-end close (ไม่ใช่ daily reconciliation)

Use Case

สถานการณ์จริง: Fund accounting team ต้องทำ December 2024 close สำหรับ fund management company entity (ตัวเอง) Month End Closer จะ:

  1. ดึง trial balance Dec 31, 2024
  2. สร้าง accrual schedules (accrued expenses, revenue accruals, management fee accruals)
  3. สร้าง roll-forward schedules (deferred revenue, prepaid expenses, fixed assets)
  4. วิเคราะห์ variance: “P&L revenue up 15% YoY — driven by higher management fees + performance fees”, “Cash down $2M — mainly due to distribution to LPs”
  5. Draft journal entries สำหรับ accruals
  6. Stage close package ให้ controller final approval ก่อน post GL

ผู้ใช้: Fund Controller, CFO, Accounting Manager

สิ่งที่ได้รับ: Accrual schedule + Roll-forward schedules + Variance commentary + Close package (with draft JEs)

System Prompt (ส่วนเด่น)

Agent นี้มีบุคลิก “controller’s right hand”:

“Given an entity and period (YYYY-MM), you deliver: (1) Accrual schedule — each accrual entry with calculation, support reference, and JE draft. (2) Roll-forward schedules — beginning + activity − reversals = ending, tied to GL. (3) Variance commentary — P&L and balance-sheet flux vs. prior period and budget, with explanations. (4) Close package — the above, formatted for controller review and sign-off.”

Guardrails หลัก:

  • Supporting documents are untrusted: reader workers (Read/Grep only, no MCP, no Write) ที่อ่าน invoices/statements
  • No GL posting: Agent draft JEs; posting require controller approval outside the agent
  • Cite every accrual: ทุก accrual entry ต้องมี support reference (invoice, contract, estimate)

Skills ที่ใช้

Skill บทบาท
accrual-schedule สร้าง accrual entries (expenses, revenues) กับ support ref และ JE draft
roll-forward สร้าง roll-forward schedules (balance sheet items)
variance-commentary วิเคราะห์ P&L และ B/S flux, explain major movements
audit-xls ตรวจสอบ accruals & roll-forwards balance to GL
xlsx-author สร้าง Excel close package

Workflow (ขั้นตอนการทำงาน)

  1. Pull trial balance — GL MCP ดึง trial balance สำหรับ entity และ period
  2. Build accruals — dispatch workers สำหรับแต่ละ accrual type:
    • Accrued expenses: utility bills, rent, legal fees, audit fees (month usage แต่ invoice ยังมาไม่ถึง)
    • Revenue accruals: management fees (accrued monthly หรือ quarterly), performance fees (estimated ณ period end)
    • Deferred revenue reversals: ยอด ค้างจากเดือนที่แล้วว่าได้รับแล้วหรือยัง
  3. Build roll-forwards — สำหรับ balance sheet items:
    • Fixed assets: begin + capital additions − depreciation − disposals = end
    • Intangibles: begin + amortization = end
    • Deferred tax: begin + tax provision impact = end
  4. Draft variance commentary — analyze ทุก line > threshold (เช่น >5% variance จาก prior month หรือ budget):
    • “Revenue up $2M vs. Dec 2023 — driven by (i) management fees +$1.5M (fees on +$500M AUM), (ii) performance fees +$500K”
    • “Operating expense up $500K vs. budget — mainly (i) professional fees +$300K (additional audit for new fund), (ii) technology costs +$200K (system upgrade)”
  5. Assemble package — poster format close package ให้ controller ready for sign-off

ตัวอย่างการใช้งาน

สถานการณ์: December 2024 close สำหรับ fund management company

User Input:

Entity: Apex Capital Management, Inc.
Period: Dec 2024 (2024-12)

Agent output:

  1. Accrual_Schedule_Dec_2024.xlsx — | Description | Amount | Support | JE Draft | GL Account | |————-|——–|———|———-|———–| | Accrued management fees | $1,200,000 | Fund agreement (1.5% on $80M AUM) | Dr. Receivable, Cr. Fee Revenue | 4100 | | Accrued performance fees | $300,000 | Fund performance report (6% of $5M gain) | Dr. Receivable, Cr. Fee Revenue | 4200 | | Accrued salaries (Dec payroll) | $500,000 | Payroll summary (monthly staff) | Dr. Compensation, Cr. Payable | 2100 | | Accrued audit fees | $50,000 | Audit engagement letter (1 month of $600K annual) | Dr. Professional Fee, Cr. Payable | 5300 | | Reverse prior period accruals | ($1,100,000) | Dec 2023 accruals paid Jan 2024 | Dr. Payable, Cr. Receivable | various |

  2. Roll_Forward_Schedules_Dec_2024.xlsx —

    Account Nov 30 Balance Additions Depreciation/Amortization Disposals Dec 31 Balance
    Furniture & Fixtures $200,000 $0 ($2,000) $0 $198,000
    Computer Equipment $150,000 $30,000 ($5,000) $0 $175,000
    Leasehold Improvements $100,000 $0 ($1,000) $0 $99,000
    Accumulated Depreciation ($250,000) — ($8,000) — ($258,000)
    Net Fixed Assets $200,000 $30,000 ($8,000) $0 $222,000

  3. Variance_Commentary_Dec_2024.txt —

    P&L Variance vs. December 2023:

    • Revenue: $2,000,000 (Dec 2024) vs. $1,500,000 (Dec 2023) = +$500,000 (+33%)
      • Drivers: (i) Management fee +$200K (AUM growth from $75M to $80M), (ii) Performance fees +$300K (two funds exceeded performance targets in Dec)
    • Operating Expenses: $1,200,000 (Dec 2024) vs. $950,000 (Dec 2023) = +$250,000 (+26%)
      • Drivers: (i) Compensation +$150K (hired 2 new analysts), (ii) Technology & Systems +$100K (cloud migration project)
    • Net Income: $800,000 (Dec 2024) vs. $550,000 (Dec 2023) = +$250,000 (+45%)

    Balance Sheet Variance vs. December 2023:

    • Cash: $1,500,000 (Dec 2024) vs. $2,000,000 (Dec 2023) = −$500,000 (−25%)
      • Drivers: LP distributions paid ($400K), capital investment in infrastructure ($100K)
    • AUM & Fee Receivables: Up $500K (AUM grew to $80M)

  4. Close_Package_Dec_2024.xlsx (staged for controller) —

    • Summary of accruals with JE drafts
    • Roll-forward ties to GL
    • Variance analysis and explanations
    • Checklist for controller review:
      • Accruals reviewed and approved
      • Roll-forwards balance to GL
      • Variance explanations reasonable
      • No outstanding reconciling items
      • Trial balance balanced after accruals

Agent สำหรับ sign-off: “December close package พร้อม — accruals $1.05M, roll-forwards balanced, net income up 45% YoY driven by fee growth. ต้องการให้ฉันหรือ controller post JEs?”

Files

Key files in plugin directory:

plugins/agent-plugins/month-end-closer/
├── .claude-plugin/plugin.json
├── agents/month-end-closer.md (system prompt)
└── skills/
    ├── accrual-schedule/
    ├── roll-forward/
    ├── variance-commentary/
    ├── audit-xls/
    └── xlsx-author/