{"id":"acct-reversal-check-lines","audience":"accounting","category":"finance-work","track":"finance","technique":"verification","level":"advanced","title":"Check that October accruals reversed once and only once","free":false,"task":"You're reviewing the Nov 1 auto-reversals. Write a prompt for plain text with one line per accrual, formatted \"ACC-01: status\", where status is \"Reversed OK\", \"Not reversed - $amount\", \"Reversed twice - $amount too much\" or \"Non-reversing - no reversal expected\". End with a line starting \"Follow-up:\" listing the exceptions, and don't propose any journal entry. Under 80 words. No bullets or numbering.","materialLabel":"Accrual and reversal listings (attached to your prompt automatically)","material":"OCTOBER ACCRUALS (posted Oct 31) AND NOVEMBER REVERSALS (posted Nov 1)\n\nAccruals:\nACC-01  Utilities accrual              $1,785   reversing\nACC-02  Audit fee accrual              $3,000   reversing\nACC-03  Freight accrual                $1,200   reversing\nACC-04  Q3 bonus accrual               $18,750  non-reversing (stays until paid)\n\nReversals posted Nov 1:\nREV-01  reverses ACC-01  $1,785\nREV-02  reverses ACC-02  $3,000\nREV-03  reverses ACC-02  $3,000  (entered a second time from a copied template)\n\nNote: nothing was posted against ACC-03. The preparer says the freight bill will arrive Nov 10 so it's probably fine to leave the accrual.","rules":[{"type":"plainText"},{"type":"maxWords","max":80},{"type":"maxBullets","max":0}],"promptHints":[{"label":"Shows the line format","patterns":["acc-01: status","format"]},{"label":"Restricts statuses","patterns":["reversed ok.*not reversed","exactly one of"]},{"label":"States the one-reversal rule","patterns":["exactly one"]},{"label":"Asks for follow-up","patterns":["follow-up"]},{"label":"Bans entries","patterns":["(do not|don'?t).*(propose|journal)"]}],"mistakes":[{"title":"Missing the duplicate","why":"The AI counts REV-02 and REV-03 as two good reversals.","fix":"Add: \"A reversing accrual needs exactly one matching reversal.\"","checks":["r0"]},{"title":"Accepting the preparer's reason","why":"The AI marks ACC-03 fine because the bill comes Nov 10.","fix":"Add: \"Judge by the listings, not by explanations.\"","checks":["r2"]},{"title":"Free-text statuses","why":"The AI writes 'looks fine' or 'needs attention'.","fix":"Add: \"Status must be exactly one of the four listed.\"","checks":["r1"]},{"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 reversal check is a count: one accrual, one reversal. Give the four exact statuses and ban proposed entries.","rubricLabels":["ACC-01 is Reversed OK, ACC-02 is Reversed twice - $3,000 too much, ACC-03 is Not reversed - $1,200 and ACC-04 is Non-reversing - no reversal expected","Each line uses one of the four exact statuses and starts with the ACC number","Follow-up line lists ACC-02 and ACC-03 as exceptions, and no line proposes a journal entry or accepts the preparer's reason for leaving ACC-03"]}