{"id":"acct-payroll-je-balanced-lines","audience":"accounting","category":"finance-work","track":"finance","technique":"verification","level":"intermediate","title":"Build a balanced payroll journal entry from a register summary","free":false,"task":"You're drafting the payroll journal entry for review. Write a prompt for plain text with one line per journal line formatted \"Dr 6000 Wages 20,000\" or \"Cr 2210 Payroll withholdings 3,800\", then a last line starting \"Check:\" that adds all debits and all credits and says whether they match. Use only the account numbers in the list. Under 90 words. No bullets.","materialLabel":"Payroll register summary and accounts (attached to your prompt automatically)","material":"PAYROLL REGISTER SUMMARY - pay date Oct 30, 2026, Honeybrook Garden Supply\n\nGross wages: $20,000\nEmployee withholdings (all deducted from gross): $4,400, made up of $3,800 income and payroll taxes withheld and $600 retirement plan deferrals\nNet pay deposited to employees: $15,600\nEmployer payroll tax (company cost): $1,530\n\nACCOUNTS\n1000 Cash\n2210 Withholding taxes payable\n2220 Employer payroll taxes payable\n2230 Retirement plan payable\n6000 Wages expense\n6010 Employer payroll tax expense\n\nNote from the payroll clerk: \"Net pay was paid from cash on Oct 30. The employer tax and withholdings are paid to the agencies next week.\"","rules":[{"type":"plainText"},{"type":"maxWords","max":90},{"type":"maxBullets","max":0}],"promptHints":[{"label":"Gives the line form","patterns":["dr 6000","dr or cr","account number"]},{"label":"Orders debits first","patterns":["debits first"]},{"label":"Splits the withholdings","patterns":["split","2210","2230"]},{"label":"Asks for the check","patterns":["check:","match"]},{"label":"Caps length","patterns":["\\d+\\s*words","plain"]}],"mistakes":[{"title":"Booking withholdings as expense","why":"The AI debits wages 15,600 only, so the entry doesn't tie to gross.","fix":"Say: \"Debit gross wages $20,000; credit net pay to Cash and withholdings to payables.\"","checks":["r0","r1"]},{"title":"Forgetting the employer tax","why":"The AI leaves out the $1,530 employer tax lines.","fix":"Add: \"Include the employer payroll tax expense and payable.\"","checks":["r0","r1"]},{"title":"No balance check","why":"The AI doesn't prove debits equal credits.","fix":"Add: 'Last line \"Check:\" with both totals and the addition.'","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","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 payroll entry must balance and use the right payable accounts. Say what to split and ask for the check.","rubricLabels":["Every journal line is written like \"Dr 6000 Wages Expense 20,000\" or \"Cr 1000 Cash 15,600\", and the debit lines are Dr 6000 Wages 20,000 and Dr 6010 Employer payroll tax expense 1,530","Credit lines are Cr 2210 3,800, Cr 2230 600, Cr 1000 Cash 15,600 and Cr 2220 1,530","Check line shows debits $21,530 and credits $3,800 + $600 + $15,600 + $1,530 = $21,530 and says they match"]}