{"id":"acct-period-error-correction-memo-controller","audience":"accounting","category":"finance-work","track":"finance","technique":"audience","level":"advanced","title":"Draft a wrong-period expense correction memo for the controller","free":false,"task":"You're writing a short correction memo for the controller. Write a prompt for plain text with lines starting \"What happened:\", \"Amount:\", \"Fix:\", \"Policy test:\", \"Approval:\" and \"Not decided:\". Fix gives the reversing entry lines. Policy test applies the rule in the material and shows the comparison. The Not decided line names anything outside accounting's authority, such as who tells the lender. Facts only, no blame. Under 130 words.","materialLabel":"Source material (attached to your prompt automatically)","material":"ERROR FOUND - Nov 4, 2026\n\nAn invoice from Summit Training for $24,000 covers a November 2026 training program (Nov 9 to 20). It was approved and expensed to Training Expense (6800) in October by mistake. The October period is still open and locks Nov 6.\n\nCorrection policy:\n- If the period is open and the error is $5,000 or more, correct it in the period where it occurred.\n- Errors under $5,000 are corrected in the current period.\n- Corrections of $10,000 or more need the controller's approval.\n\nAccounts: Prepaid Expenses (1300); Training Expense (6800)\n\nOther facts: the October flash report was emailed to the company's lender on Nov 3 and shows training expense that includes the $24,000. The CFO has not decided whether the lender needs an updated flash report. The AP clerk who approved the invoice has been informed and is not at issue in this memo.","rules":[{"type":"plainText"},{"type":"maxWords","max":130}],"promptHints":[{"label":"Names the six lines","patterns":["what happened","amount","fix","policy test","approval","not decided"]},{"label":"Applies the policy","patterns":["open","\\$5,000","october"]},{"label":"Names accounts","patterns":["1300","6800"]},{"label":"Leaves out blame and the lender call","patterns":["no blame","lender"]},{"label":"Caps length","patterns":["\\d+\\s*words","under \\d+"]}],"mistakes":[{"title":"Correcting in November","why":"The AI posts the fix in the current period.","fix":"Say: \"Period is open and the error is at least $5,000, so correct it in October.\"","checks":["r0","r1"]},{"title":"Deciding the lender question","why":"The AI says the lender should be told.","fix":"Add: \"Not decided: name the lender update as the CFO's call.\"","checks":["r2"]},{"title":"Assigning blame","why":"The AI names the clerk.","fix":"Add: \"Facts only, no blame.\"","checks":["r2"]},{"title":"Missing the approval","why":"The AI omits who approves.","fix":"Add: \"Approval: controller for corrections of $10,000 or more.\"","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"]},{"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":"Apply the policy tests in order and name what accounting cannot decide.","rubricLabels":["The six lines start What happened:, Amount:, Fix:, Policy test:, Approval: and Not decided: in that order; Amount is $24,000 and What happened says the November training invoice was expensed in October","Fix shows a debit to Prepaid Expenses 1300 for $24,000 and a credit to Training Expense 6800 for $24,000 in October, and Policy test shows $24,000 is at least $5,000 and the period is open, so it is corrected in October","Approval names the controller ($24,000 is $10,000 or more) and Not decided names the lender update as the CFO's call, with no blame on the AP clerk"]}