{"id":"acct-cash-flow-category-label-table","audience":"accounting","category":"finance-work","track":"finance","technique":"constraints","level":"intermediate","title":"Classify six cash items as Operating, Investing or Financing","free":false,"task":"You're classifying cash items for the small business cash flow statement. Write a prompt for a markdown table with columns Item, Amount and Category, one row per item in the listed order. Category must be exactly Operating, Investing or Financing. Company policy: interest paid is Operating. After the table add \"Operating total:\" with the signed amounts added and shown. Under 100 words.","materialLabel":"Source material (attached to your prompt automatically)","material":"CASH ITEMS - October 2026 (small business)\n\n1. Cash received from customers: +$80,000\n2. Purchase of delivery equipment: -$25,000\n3. Proceeds from a bank loan: +$40,000\n4. Interest paid on the loan: -$3,000\n5. Owner distributions: -$10,000\n6. Cash from selling the old truck: +$6,000\n\nNotes: The owner asked for the statement to be ready for the lender meeting on Nov 12. Positive amounts are cash in; negative amounts are cash out. The bookkeeper is unsure about interest and about the truck sale. The cash flow statement groups items by where they come from: day-to-day operations, buying and selling long-term assets, or raising and returning money to lenders and owners. The truck was a long-term asset on the books.","rules":[{"type":"maxWords","max":100}],"promptHints":[{"label":"Names the columns","patterns":["item","amount","category"]},{"label":"Lists the categories","patterns":["operating","investing","financing"]},{"label":"States the interest policy","patterns":["interest","operating"]},{"label":"Asks for the total","patterns":["operating total","signed"]},{"label":"Caps length","patterns":["\\d+\\s*words","under \\d+"]}],"mistakes":[{"title":"Putting interest in Financing","why":"The AI classifies interest with the loan.","fix":"Say: \"Company policy: interest paid is Operating.\"","checks":["r1","r2"]},{"title":"Owner distributions as operating","why":"The AI treats the owner's draw as an expense.","fix":"Add: \"Owner distributions return money to owners: Financing.\"","checks":["r1"]},{"title":"Wrong total signs","why":"The AI adds the interest as positive.","fix":"Add: \"Use the signed amounts and show the addition.\"","checks":["r2"]},{"title":"Wrong table shape","why":"The AI changes columns or order.","fix":"Add: \"Columns Item, Amount, Category in listed order.\"","checks":["r0"]},{"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":"Give the three labels with their meanings, state the interest policy, and ask for the signed total.","rubricLabels":["The table has columns Item, Amount, Category and six rows in the listed order","Categories are Operating, Investing, Financing, Operating, Financing, Investing for items 1 to 6, with every Category exactly one of the three words","The last line is \"Operating total:\" showing +$80,000 - $3,000 = +$77,000"]}