Check accounting accounts before export

# Accounting accounts check before export

## Purpose

Check, before an export, that every expense to export carries its accounting accounts: an expense account on each line, a VAT account when there is VAT, a supplier account. An expense with no account goes into the journal incomplete.

This skill only reads. Fixing an account needs the `update_payable` tool ("Manage payables" write permission, in Beta) or the Spendesk app.

## Where the accounts are

The list returned by `get_payables` carries account **IDs**, and only when an account is assigned. Codes and names are read from an expense's detail (`get_payable_by_id`).

| Account | In the list (`get_payables`) | In the detail (`get_payable_by_id`) |
|---------|------------------------------|-------------------------------------|
| The line's expense account | `itemLines[].expenseAccountId` | `lineItems[].expenseAccount` |
| The line's VAT account | `itemLines[].taxAccountId` | `lineItems[].vatAccount` |
| Reverse-charge account, where relevant | — | `lineItems[].reverseChargeAccount` |
| Supplier or employee account | `accountPayableId` | `counterparty.accountPayable` |

In the list, an unassigned account shows as a **missing** field; in the detail, as a `null` field. There is no `glCode` or `accountingCode` field.

## Step 1 — List the expenses to check

State the exact dates, then:

```json
{
  "tool": "get_payables",
  "params": { "filters": { "operator": "and", "subfilters": [
    { "field": "payableDate", "operator": "between", "value": { "from": "2026-09-01T00:00:00.000Z", "to": "2026-09-30T23:59:59.999Z" } },
    { "field": "bookkeepingStatus", "operator": "=", "value": ["toPrepare", "toExport"] }
  ] } }
}
```

Include `toPrepare`: those are the expenses not yet reviewed, where accounts are most often missing. Page with `cursor`.

## Step 2 — Spot missing accounts in the list

With no extra call, note for each expense in the list:

- lines with no `expenseAccountId`;
- lines with VAT (non-zero `vatAmount`) and no `taxAccountId`;
- a missing `accountPayableId`.

Say how many expenses were checked. Read the detail only for the expenses with an anomaly, to get the supplier name, the account codes and the `appUrl` link:

```json
{ "tool": "get_payable_by_id", "params": { "id": "<expense id>" } }
```

## Step 3 — Check the accounts used are still valid

```json
{ "tool": "get_chart_of_accounts", "params": { "includeArchived": true, "pageSize": 1000 } }
```

Match the account IDs noted in the list against the chart of accounts. Flag an expense assigned to an **archived** account (`isArchived: true`) or one made unavailable (`isAvailable: false`). Without `includeArchived`, those accounts are invisible and the check would miss them.

## Report

```
Accounts check — expenses from <date> to <date> (N checked)

✅ Complete: N
❌ No expense account: N — X EUR
❌ No VAT account although there is VAT: N
❌ No supplier account: N
⚠️ On an archived or unavailable account: N

| Expense | Supplier | Amount | What is missing | Link |
```

`appUrl` (in the expense's detail) is the direct link: give it as returned. Amounts are in each expense's own currency; total with `functionalAmount`.

## Limits to state

- This check says an account is present and active, not that it is the **right** account for that expense.
- If the chart of accounts is managed by the company's accounting software, accounts are fixed there.

## Observed result (demo account, 5 October 2026)

One September invoice still to prepare (EUR 15,779.40, with EUR 2,519.40 of VAT) had no expense account, no VAT account and no supplier account: all three IDs were missing from the list, and all three fields were `null` in the detail.

## Example prompts
- "Check that all my expenses to export have their accounting accounts"
- "Are there invoices with no expense account before my close?"
- "Which September expenses are assigned to an archived account?"