glaw-glossarylisted

## When to invoke this skill The firm's **accounting glossary and knowledge reference**. Invoke it to define or explain any bookkeeping/accounting/CPA term, or to ground the finance agents in fundamentals. The content is **GLAW's own**, written in plain English and tied to how the books are actually posted and proved — not copied from any copyrighted dictionary or course. ## Look it up (the tool) ```bash ~/.claude/skills/glaw/bin/glaw-glossary lookup accrual # one term → definition + source ~/.claude/skills/glaw/bin/glaw-glossary search depreciation # keyword → matching terms ~/.claude/skills/glaw/bin/glaw-glossary list # every indexed term ``` ## The knowledge base Five originally-authored references under [`lib/bookkeeping/knowledge/`](../lib/bookkeeping/knowledge): 1. **Foundations** — debits/credits, the accounting equation, double-entry, accounts/journals/ledgers. 2. **The cycle & close** — transaction → JE → post → trial balance → adjust → close → lock. 3. **Statements & accounts** — the four statements, account types, the chart of accounts, subledgers. 4. **Accruals, depreciation & tax** — cash vs accrual, deferrals, depreciation methods, payroll, sales tax. 5. **Controls, reconciliation & ratios** — internal controls, bank rec, audit assertions, the key ratios. ## How the firm uses it The finance agents consult this base for grounding: `/glaw-ledger` for what an entry is, `/glaw-controller` for the cycle, `/glaw-cfo` for statements + ra