{"id":"acct-deferred-revenue-rollforward","audience":"accounting","category":"finance-work","track":"finance","technique":"constraints","level":"intermediate","title":"Roll forward deferred revenue and compare to the ledger","free":false,"task":"You're rolling forward October's deferred revenue. Write a prompt for plain text with lines starting \"Opening:\", \"Plus billings:\", \"Less recognized:\", \"Less refunds:\", \"Computed ending:\", \"Ledger:\" and \"Difference:\", each showing the arithmetic where it applies. If a difference remains, say it is unexplained and don't adjust or explain it. Under 80 words. No bullets or numbering.","materialLabel":"Deferred revenue activity and ledger balance (attached to your prompt automatically)","material":"DEFERRED REVENUE ROLLFORWARD INPUTS - October 2026, Brightpath Learning\n\nOpening balance (Sep 30): $120,000\nBillings in October for annual subscriptions: $90,000\nRevenue recognized from deferred balance in October: $80,000\nRefunds to customers for prepaid, unused subscriptions: $5,000 (these reduce deferred revenue)\nGeneral ledger deferred revenue balance at Oct 31: $126,000\n\nPreparer note: \"I'm guessing the $1,000 gap is a customer who paid twice, but I haven't checked. I'd just book it to revenue so the schedule ties.\"\n\nSchedule format: Opening + billings - recognized - refunds = computed ending.","rules":[{"type":"plainText"},{"type":"maxWords","max":80},{"type":"maxBullets","max":0}],"promptHints":[{"label":"Names the seven lines","patterns":["opening:","plus billings","less recognized","less refunds","computed ending","ledger:","difference"]},{"label":"Includes refunds","patterns":["refund"]},{"label":"Shows the arithmetic","patterns":["arithmetic","opening \\+"]},{"label":"Blocks plugging","patterns":["(do not|don'?t).*(book|suggest)"]},{"label":"Caps length","patterns":["\\d+\\s*words","plain"]}],"mistakes":[{"title":"Leaving out refunds","why":"The AI computes $130,000 and shows no difference.","fix":"Say: \"Less refunds reduces deferred revenue.\"","checks":["r0"]},{"title":"Plugging the gap","why":"The AI books the $1,000 to revenue as the preparer suggests.","fix":"Add: \"Say the difference is unexplained. Don't suggest booking it anywhere.\"","checks":["r2"]},{"title":"Wrong subtraction order","why":"The AI shows computed minus ledger or leaves out the ledger.","fix":"Add: \"Difference = ledger minus computed ending.\"","checks":["r1"]},{"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 rollforward ties only if every movement is in. List the lines, include refunds, and ban plugs.","rubricLabels":["The line starting \"Computed ending:\" shows $120,000 + $90,000 - $80,000 - $5,000 = $125,000, and a separate line starting \"Less refunds:\" shows $5,000","A line starting \"Ledger:\" shows $126,000 and a line starting \"Difference:\" shows $126,000 - $125,000 = $1,000","The line starting \"Difference:\" calls the amount unexplained, and no line repeats the double-payment guess or suggests booking it to revenue"]}