{"id":"acct-profit-vs-cash-owner-lines","audience":"small-business","category":"finance-work","track":"finance","technique":"audience","level":"intermediate","title":"Explain to an owner why profit and cash moved differently","free":false,"task":"You're the bookkeeper explaining October to Joan, who owns a small shop and isn't an accountant. Write a prompt for plain text with these lines in order: \"Net income:\", \"Customers owe us more:\", \"Inventory bought:\", \"Loan principal paid:\", \"Owner draw:\", \"Change in cash:\" (showing the addition), then \"In plain words:\" with one sentence under 25 words. Use the figures given; a number that reduces cash is shown with a minus sign. Under 90 words.","materialLabel":"October figures and notes (attached to your prompt automatically)","material":"Honeybrook Garden Supply - October 2026 summary for the owner\n\nProfit and loss: net income for October was $18,000.\n\nBalance sheet movements, Sep 30 to Oct 31:\n- Accounts receivable rose from $21,000 to $33,000 (customers on 30-day terms placed larger orders late in the month).\n- Inventory rose from $40,000 to $49,000 (bought ahead for the spring season).\n- Loan principal: $3,000 paid to the bank on Oct 15. The interest portion is already inside net income.\n- Owner's draw: Joan took $2,000 on Oct 31.\n- Equipment: no purchases. Depreciation: $0 this month.\n\nBank balance Sep 30: $27,500. Bank balance Oct 31: $19,500.\n\nA common question: owners often think profit is the amount of cash left over. Keep the explanation to the facts above.","rules":[{"type":"plainText"},{"type":"maxWords","max":90}],"promptHints":[{"label":"Names the labels","patterns":["net income","owner draw","change in cash","in plain words"]},{"label":"Asks for minus signs","patterns":["minus"]},{"label":"Asks for the addition","patterns":["addition","show"]},{"label":"Checks the bank balance","patterns":["bank","match"]},{"label":"Caps length","patterns":["\\d+\\s*words","plain"]}],"mistakes":[{"title":"Skipping the owner draw","why":"The AI explains profit versus cash with receivables and inventory only, so the total is off by $2,000.","fix":"List every line: \"Owner draw\" with its minus sign.","checks":["r2"]},{"title":"Sign errors","why":"The AI shows increases in receivables as positive numbers.","fix":"Say: \"Anything that reduces cash gets a minus sign.\"","checks":["r0"]},{"title":"No cross-check","why":"The AI computes -$8,000 but never ties it to the bank balances.","fix":"Add: \"Check that the result matches the bank balances.\"","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","r1"]},{"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":"Profit and cash differ by working capital and non-expense items. Give the seven lines, the sign rule and the bank check.","rubricLabels":["Net income line shows $18,000, the customers owe us more line shows -$12,000 and the inventory bought line shows -$9,000","Loan principal paid shows -$3,000, Owner draw shows -$2,000 and Change in cash shows $18,000 - $12,000 - $9,000 - $3,000 - $2,000 = -$8,000","Ends with an \"In plain words:\" sentence under 25 words that says cash fell $8,000 even though there was a profit, matching the bank balances ($27,500 to $19,500)"]}