{"id":"acct-accrual-true-up-lines","audience":"accounting","category":"finance-work","track":"finance","technique":"verification","level":"intermediate","title":"Compare accrued amounts with actual invoices and net the true-up","free":false,"task":"You're comparing October accruals with the invoices that arrived in November. Write a prompt for plain text with lines starting \"Audit fee:\", \"Freight:\", \"Net difference:\" and \"Where it lands:\". Each of the first two shows accrued, actual and the difference with a sign (positive means under-accrued). Under 70 words. Per policy, accruals reverse on Nov 1 and the invoice is booked in full in November, so the difference lands in November. Facts only. No bullets or numbering. Do not mention the audit partner or any explanation for the difference.","materialLabel":"Accruals and invoices (attached to your prompt automatically)","material":"ACCRUAL VS ACTUAL - October 2026 accruals, invoices received in November\n\nAudit fee (Wexler & Pratt): accrued $3,000 at Oct 31. Invoice A-1190 received Nov 4: $3,400.\nFreight (Tallis): accrued $1,200 at Oct 31. Invoice TF-88213 received Nov 5: $1,050.\n\nPolicy: October accruals reverse automatically on Nov 1. The vendor invoice is booked in full to expense in November when received. So the difference between the accrual and the invoice affects November's P&L, not October's.\n\nNote: the audit partner said the extra $400 was 'due to additional procedures'. The invoice itself does not say that. Do not restate October.","rules":[{"type":"plainText"},{"type":"maxWords","max":70},{"type":"maxBullets","max":0}],"promptHints":[{"label":"Names the four lines","patterns":["audit fee:","freight:","net difference","where it lands"]},{"label":"Gives the sign convention","patterns":["positive.*under","sign"]},{"label":"States the landing month","patterns":["november"]},{"label":"Bans causes","patterns":["(do not|don'?t).*(cause|restate)"]},{"label":"Caps length","patterns":["\\d+\\s*words","plain"]}],"mistakes":[{"title":"Wrong sign","why":"The AI shows the over-accrued freight as positive.","fix":"Say: \"Positive means under-accrued.\"","checks":["r0","r1"]},{"title":"Repeating the partner's explanation","why":"The AI says the audit fee rose due to additional procedures.","fix":"Add: \"Do not give causes.\"","checks":["r2"]},{"title":"Landing in October","why":"The AI restates October.","fix":"Add: \"The difference lands in November; do not restate October.\"","checks":["r2"]},{"title":"Markdown extras","why":"The AI adds bold labels, headings and a closing note.","fix":"Say: \"Plain text, no bold. Output only the lines asked for.\"","checks":["plainText","maxBullets"]},{"title":"Trusting the AI to count words","why":"AI is bad at counting and runs past word limits.","fix":"Ask for fewer words than the real cap and keep each line short.","checks":["maxWords"]}],"hint":"A true-up is the invoice minus the accrual, with a sign. State the sign, the landing month and the line labels.","rubricLabels":["The line starting \"Audit fee:\" shows accrued $3,000, actual $3,400 and +$400 (under-accrued), and the line starting \"Freight:\" shows accrued $1,200, actual $1,050 and -$150 (over-accrued)","The line starting \"Net difference:\" shows +$400 - $150 = +$250","The line starting \"Where it lands:\" says November, and no line gives the partner's explanation as fact or restates October, and the output never mentions the audit partner or additional procedures"]}