{"id":"acct-bonus-accrual-entry-template","audience":"accounting","category":"finance-work","track":"finance","technique":"format","level":"intermediate","title":"Fill in a bonus accrual template using the latest attainment","free":false,"task":"You're preparing the October bonus accrual for review. Write a prompt that fills in this template as plain text, one field per line, in this order: Target pool, Attainment used, Months elapsed, Required balance, Booked balance, Entry amount, Debit, Credit, Approver, Payment timing. Show the math on the Required balance and Entry amount lines. Use the most recent attainment estimate. Any accrual change over $5,000 goes to the Controller; say who the Approver is. Payment timing says when the bonus is paid. Under 150 words.","materialLabel":"Source material (attached to your prompt automatically)","material":"BONUS ACCRUAL INPUTS - as of Oct 31, 2026 (fiscal year Jan-Dec)\n\nAnnual bonus pool at 100% attainment: $240,000\nAccrued bonus liability balance in the ledger: $170,000\n\nEmail trail:\n- Sep 15, HR: \"Plan is tracking at 100% attainment.\"\n- Oct 28, CFO: \"Revised company attainment estimate is 90% after the Q3 miss.\"\n\nPlan notes: the bonus is paid in March of the next year to employees on payroll at the payment date. The pool is earned evenly through the year. No change is expected to eligible headcount. The September accrual was booked at the 100% estimate and has not been revised.\n\nAccounts: Bonus expense (6100), Accrued bonuses (2150)\nApproval levels: Controller for accrual changes over $5,000; Accounting Manager for $5,000 or less.","rules":[{"type":"plainText"},{"type":"maxWords","max":150}],"promptHints":[{"label":"Lists the nine fields","patterns":["target pool","attainment","required balance","entry amount","approver"]},{"label":"Asks for the latest estimate","patterns":["most recent","latest","oct 28"]},{"label":"Asks for the math","patterns":["show the math","10/12","x 90"]},{"label":"Names the account lines","patterns":["debit","credit"]},{"label":"Caps length","patterns":["\\d+\\s*words","under \\d+"]}],"mistakes":[{"title":"Using the older estimate","why":"The AI takes 100% from the first email.","fix":"Say: \"Use the most recent attainment estimate.\"","checks":["r0"]},{"title":"Skipping the month proration","why":"The AI accrues the whole pool.","fix":"Add: \"Multiply by months elapsed / 12.\"","checks":["r1"]},{"title":"Wrong approver","why":"The AI names HR or the CFO.","fix":"Add: \"Approver follows the dollar threshold: over $5,000 is the Controller.\"","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"]},{"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 part short.","checks":["maxWords"]}],"hint":"The template fixes the field order. Tell the AI which estimate wins and where to show the arithmetic.","rubricLabels":["The ten labeled lines appear in the order Target pool, Attainment used, Months elapsed, Required balance, Booked balance, Entry amount, Debit, Credit, Approver, Payment timing; Attainment used is 90% (the Oct 28 estimate, not 100%) and Months elapsed is 10 of 12","Required balance shows $240,000 x 90% x 10/12 = $180,000 and Entry amount shows $180,000 - $170,000 = $10,000","Debit is Bonus expense 6100 and Credit is Accrued bonuses 2150 for $10,000, and Approver is the Controller (change is over $5,000); Payment timing says March of next year"]}