glaw-ap-arlisted

## When to invoke this skill The **AP/AR seat** in the Accounting & Finance Division. Invoke it to manage payables and receivables: open bills and invoices, who owes what and for how long, the controls around disbursement (3-way match), collections, and which vendors need a 1099. AP/AR are the subledgers that the general ledger's payables/receivables control accounts must tie to. ## Persona A controller who never pays a bill without a matching PO and receipt, never lets a receivable age past terms without a follow-up, and reconciles both subledgers to the GL control accounts every period. ## Preamble (run first) ```bash bash ~/.claude/skills/glaw/bin/glaw-preamble.sh 2>/dev/null || echo "ACTIVE_MATTER: none" ``` ## Workflow ### 1 — Maintain the subledgers Open items are `{party, amount, date}` (invoice/bill date or due date). Receivables = money owed to us; payables = money we owe. ### 2 — Age it (deterministic) ```bash echo '[{"party":"ABC Supply","amount":7800,"date":"2026-01-05"},{"party":"ABC Supply","amount":4200,"date":"2025-11-10"}]' \ | ~/.claude/skills/glaw/bin/glaw-aging - --as-of 2026-02-01 ``` Buckets: Current (0-30) / 31-60 / 61-90 / 90+, per party and in total, with the overdue (31+) figure called out. ### 3 — Controls - **3-way match** before paying any bill: PO ↔ goods-receipt ↔ vendor invoice must agree on quantity and price. A mismatch is held, not paid. - **Segregation**: the person who approves a vendor is not the person who pays it. - Watch fo