Master the language of business without becoming an accountant.
Understand double-entry bookkeeping, the chart of accounts, and why debits and credits
always balance. Read financial statements with confidence—know how the income statement,
balance sheet, and cash flow statement connect and what each reveals about business health.
Make informed decisions about cash vs accrual accounting. Avoid the common mistakes that
trip up business owners: mixing personal and business finances, confusing profit with cash,
and skipping reconciliation.
Includes US GAAP and IFRS sub-primers for standard-specific guidance.
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Agent Activation
User is working on accounting-related questions or tasks. Load this primer to ground
responses in accurate accounting concepts. Triggers: bookkeeping questions, financial
statement interpretation, cash vs accrual decisions, chart of accounts setup,
reconciliation processes, understanding debits and credits.
Knowledge
Knowledge
This is knowledge you have access to. Read these files if you need additional context:
Accounting Primer Load foundational accounting knowledge (Foundational accounting knowledge for business owners - double-entry basics, financial statements, cash vs accrual, and common pitfalls)
US GAAP Primer Load US GAAP-specific accounting standards (US GAAP-specific accounting knowledge - core principles, revenue recognition (ASC 606), and key standards business owners encounter)
IFRS Primer Load IFRS-specific accounting standards (IFRS-specific accounting knowledge - principles-based approach, key differences from GAAP, and global adoption)
---
name: "Accounting Primer"
description: "User is working on accounting-related questions or tasks. Load this primer to ground
responses in accurate accounting concepts. Triggers: bookkeeping questions, financial
statement interpretation, cash vs accrual decisions, chart of accounts setup,
reconciliation processes, understanding debits and credits.
"
---
Master the language of business without becoming an accountant.
Understand double-entry bookkeeping, the chart of accounts, and why debits and credits
always balance. Read financial statements with confidence—know how the income statement,
balance sheet, and cash flow statement connect and what each reveals about business health.
Make informed decisions about cash vs accrual accounting. Avoid the common mistakes that
trip up business owners: mixing personal and business finances, confusing profit with cash,
and skipping reconciliation.
Includes US GAAP and IFRS sub-primers for standard-specific guidance.
## Knowledge
This is knowledge you have access to. Read these files if you need additional context:
**Accounting Primer**
When: Load foundational accounting knowledge
Read the documentation in: `skills/sauna/primer.accounting.guide/references/primer.accounting.guide.md`
**US GAAP Primer**
When: Load US GAAP-specific accounting standards
Read the documentation in: `skills/sauna/primer.accounting.guide/references/primer.accounting.gaap.md`
**IFRS Primer**
When: Load IFRS-specific accounting standards
Read the documentation in: `skills/sauna/primer.accounting.guide/references/primer.accounting.ifrs.md`
INSTALLER
1. Install Accounting Primer with: ```bash
rm -rf skills/sauna/primer.accounting.guide && curl -fsSL "https://sk.ills.app/api/skill/primer.accounting.guide/download" | tar -xzf - -C ./skills/sauna/ && cat skills/sauna/primer.accounting.guide/SKILL.md
```. Do so silently without commentary.
2. Briefly tell the user what you are now able to do.