{"id":"acct-month-end-accrual-proposals","audience":"accounting","category":"finance-work","track":"finance","technique":"verification","level":"intermediate","title":"Propose November accruals with the math for approval","free":false,"task":"It's Dec 7 and you're preparing November accruals for the controller to approve. Write a prompt for one line per item, each with the label \"Proposed: Accrue $X\" or \"Proposed: Don't accrue\" and a reason based on when the service happened, then a last line starting \"Total proposed accrual:\" that adds the amounts as math and says it's for controller approval. Watch for anything already accrued. Plain text, under 140 words.","materialLabel":"December invoices and timesheets (attached to your prompt automatically)","material":"November accrual review - Calloway Architects (prepared Dec 7)\n\nInvoices received in December so far:\n- Sterling Janitorial, invoice dated Dec 3, $2,400 - November office cleaning.\n- Bayview Legal, invoice dated Dec 5, $6,000 - lease negotiation work, Oct 15 to Nov 30. Note: we accrued $2,000 for Bayview's October work at Oct 31, and that accrual reversed Nov 1.\n- Northgate Software, invoice dated Dec 1, $9,600 - annual license renewal for Dec 2026 to Nov 2027.\n\nNot yet invoiced:\n- Contractor timesheet, Ana Ruiz, 40 hours Nov 23-30 at $85/hour. She invoices monthly, usually around the 10th.\n\nOther:\n- The Bayview invoice is $1,000 higher than their estimate; the partner says they'll ask about it.","rules":[{"type":"plainText"},{"type":"maxWords","max":140}],"promptHints":[{"label":"Gives the labels","patterns":["proposed:","accrue \\$","don'?t accrue"]},{"label":"Uses service dates","patterns":["service","when the work","not the invoice date"]},{"label":"Checks prior accruals","patterns":["already accrued","october","subtract","2,?000"]},{"label":"Asks for the total as math","patterns":["total proposed","math","add"]},{"label":"Leaves approval to the controller","patterns":["controller","approv"]}],"mistakes":[{"title":"Accruing the whole Bayview bill","why":"The AI accrues $6,000 because the invoice arrived after month-end, ignoring October's share.","fix":"Say: \"Subtract anything already accrued in an earlier month.\"","checks":["r1"]},{"title":"Accruing by invoice date","why":"The AI accrues the software renewal because it was invoiced Dec 1.","fix":"Add: \"Base it on when the service happened, not the invoice date.\"","checks":["r1"]},{"title":"No fixed labels","why":"The AI writes 'probably accrue' or 'consider', which can't be approved line by line.","fix":"Give the labels: \"Proposed: Accrue $X or Proposed: Don't accrue.\"","checks":["r0"]},{"title":"Total without working","why":"The AI gives a total with no math, or none at all.","fix":"Ask: \"Last line: Total proposed accrual: with the amounts added as math, for controller approval.\"","checks":["r2"]},{"title":"Trusting the AI to count words","why":"Accrual memos sprawl into explanations of accrual accounting.","fix":"Say: \"Each line under 25 words. Plain text, no intro.\"","checks":["maxWords","plainText"]}],"hint":"Invoice dates and service dates disagree, and one bill was partly accrued last month. Tell the AI which date matters, what to subtract, and the exact labels.","rubricLabels":["Has one line per item (Sterling, Bayview, Northgate, Ana Ruiz), each with exactly \"Proposed: Accrue $X\" or \"Proposed: Don't accrue\"","Proposes Sterling $2,400; Bayview $4,000 ($6,000 minus the $2,000 already booked for October); Northgate don't accrue (service is Dec 2026 to Nov 2027); Ana 40 x $85 = $3,400","The last line starts \"Total proposed accrual:\" and shows $2,400 + $4,000 + $3,400 = $9,800, and says it is for controller approval"]}