{"id":"acct-insurance-prepaid-je-json","audience":"accounting","category":"finance-work","track":"finance","technique":"format","level":"intermediate","title":"Turn an email request into journal entry lines as JSON","free":false,"task":"You're drafting journal entry lines from an email for review. Write a prompt for one JSON code block, an array of 4 objects (one per line, no pretty-printing) with exactly the keys date, account, debit and credit (numbers, 0 where not used). Use ISO dates and only the accounts in the list. Outside the code block write at most 15 words.","materialLabel":"Email request and account list (attached to your prompt automatically)","material":"EMAIL from Priya (Controller) to Ola, Nov 2, 2026\n\"Please record the insurance premium of $4,800 paid on Oct 1, 2026 for coverage Oct 1, 2026 through Sep 30, 2027. Put the payment to prepaid, then record October's expense. I'd rather not book the whole thing to insurance expense just to keep it simple; that would put 12 months of cost in October.\"\n\nACCOUNTS\n1000 Cash\n1400 Prepaid Expenses\n6150 Insurance Expense\n\nNotes: Entry 1 is dated Oct 1 (the payment). Entry 2 is the October amortization dated Oct 31. Each entry has a debit line and a credit line, and the debit line comes first. Straight-line by month.","rules":[{"type":"codeBlocks","count":1},{"type":"maxCodeLines","max":6},{"type":"maxProseWords","max":15}],"promptHints":[{"label":"Gives the keys","patterns":["date","account","debit","credit"]},{"label":"Sets one object per line","patterns":["one object per line","no pretty"]},{"label":"Gives the monthly amount","patterns":["/ 12","one month"]},{"label":"Bans full expensing","patterns":["(do not|don'?t).*(whole|expense)"]},{"label":"Limits prose","patterns":["15 words","code block"]}],"mistakes":[{"title":"Booking the whole premium","why":"The AI debits expense 4,800 for simplicity.","fix":"Add: \"Do not book the whole premium to expense; amortize one month.\"","checks":["r2"]},{"title":"Pretty-printed JSON","why":"The AI spreads each object over several lines, breaking the line limit.","fix":"Say: \"One object per line, no pretty-printing.\"","checks":["maxCodeLines"]},{"title":"Wrong keys or dates","why":"The AI uses 'debit_account' or 'Oct 1'.","fix":"Say: \"Keys exactly date, account, debit, credit; dates like 2026-10-01.\"","checks":["r0"]},{"title":"Wrong amortization","why":"The AI uses the wrong number of months for the monthly amount.","fix":"Add: \"One month = $4,800 / 12.\"","checks":["r2"]},{"title":"Commentary around the block","why":"The AI adds paragraphs of explanation.","fix":"Say: \"At most 15 words outside the code block.\"","checks":["codeBlocks","maxProseWords","r1"]}],"hint":"This is a data-shape task with a policy constraint. Give the keys, the dates, the amounts and the line rule.","rubricLabels":["The code block holds a JSON array of exactly 4 objects, one per line, each with exactly the keys date, account, debit and credit","Lines 1 and 2 are the Oct 1 payment: account 1400 debit 4800 and account 1000 credit 4800 (dated 2026-10-01)","Lines 3 and 4 are the Oct 31 amortization: account 6150 debit 400 and account 1400 credit 400 (4800 / 12), dated 2026-10-31"]}