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Principles and rules for correct financial reporting: consistent grains, balance sheet composition, double-entry ledger handling, and period-over-period calcula
Provides a concise set of financial reporting rules for analytics projects. Covers driving table selection, grain consistency in aggregations, balance sheet composition (assets/liabilities/equity, retained earnings, current year earnings), double-entry ledger preservation, deterministic running balances, and guidance for period-over-period columns. Useful for data engineers building financial reports and analytics models.
Use this skill when implementing or reviewing financial analytics models, building balance sheets, or writing dbt/SQL queries that compute running balances and period-over-period metrics. Apply when you need authoritative rules to avoid silent aggregation errors or incorrect P&L boundaries.
Inferred: data/analytics agents and copilots that can read repo docs and assist with SQL/dbt (Copilot/Code assistants, CLI-based automation).
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