{"id":"acct-prepaid-software-schedule","audience":"accounting","category":"finance-work","track":"finance","technique":"verification","level":"intermediate","title":"Compute a prepaid software balance and the monthly entry","free":false,"task":"You're the staff accountant booking an annual software renewal. Write a prompt for exactly three plain-text lines starting \"Monthly expense:\", \"Dec 31 prepaid balance:\" and \"December entry:\". Each shows its math. Your policy is that the one-time setup fee is expensed in September and only the subscription is amortized over the 12-month term. Under 80 words.","materialLabel":"Invoice and AP notes (attached to your prompt automatically)","material":"Invoice 88213 from Lumen Sheets Inc, dated Sep 20, 2026\n\nAnnual subscription, 40 seats, term Oct 1, 2026 - Sep 30, 2027:  $14,400.00\nOne-time onboarding and setup fee:                              $400.00\nInvoice total:                                                 $14,800.00\n\nPaid by ACH Sep 28.\n\nBooking notes from AP: on Sep 28 the full $14,800 was debited to 1400 Prepaid Expenses and credited to cash. The September close is done and the setup fee has not been moved yet.\n\nAccounts: 1400 Prepaid Expenses, 6410 Software Expense, 6415 Implementation Expense.\n\nOctober and November amortization have been posted at $1,233.33 each, based on $14,800 over 12 months. That is the number the Q4 forecast uses.","rules":[{"type":"plainText"},{"type":"maxWords","max":80}],"promptHints":[{"label":"Gives the line labels","patterns":["monthly expense","prepaid balance","december entry"]},{"label":"Excludes the setup fee","patterns":["setup","onboarding","exclude","expensed"]},{"label":"Asks to show math","patterns":["math","working","show"]},{"label":"Asks to check earlier postings","patterns":["oct.*nov","already posted","wrong","check"]},{"label":"Sets length and format","patterns":["plain","\\d+\\s*words"]}],"mistakes":[{"title":"Amortizing the invoice total","why":"The AI spreads $14,800 over 12 months, repeating the AP error.","fix":"Say: \"Amortize only the $14,400 subscription; the setup fee is expensed.\"","checks":["r0","r1"]},{"title":"Ignoring earlier postings","why":"The AI never notices October and November were posted at the wrong amount.","fix":"Add: \"Note if the Oct and Nov postings were wrong and by how much.\"","checks":["r2"]},{"title":"Wrong accounts","why":"The AI debits prepaid or credits expense, reversing the entry.","fix":"Ask for \"debit and credit accounts by name and number\".","checks":["r2"]},{"title":"Paragraph answer","why":"The AI explains in prose with bold headers instead of three lines.","fix":"Say: \"Exactly three plain-text lines, nothing after.\"","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 line short.","checks":["maxWords"]}],"hint":"The invoice total is not the amount to amortize, and earlier months were posted off it. Tell the AI the policy and ask it to check the earlier postings.","rubricLabels":["Monthly expense line shows $14,400 / 12 months = $1,200 (the $400 setup fee is excluded)","Dec 31 prepaid balance line shows $14,400 - (3 x $1,200) = $10,800 (October, November and December amortized)","December entry line debits 6410 Software Expense $1,200 and credits 1400 Prepaid Expenses $1,200, and says October and November were posted about $33.33 each too high and need correcting"]}