{"id":"acct-subledger-gl-difference-explain","audience":"accounting","category":"finance-work","track":"finance","technique":"grounding","level":"advanced","title":"Explain an AP subledger-to-GL difference and flag the manual entry","free":false,"task":"You're reconciling the AP subledger to the general ledger control account at Nov 5. Write a prompt for plain text with lines starting \"Difference:\", \"Item 1:\", \"Item 2:\", \"Unexplained:\" and \"Flag:\". Show the arithmetic. The Flag line names any manual entry posted directly to the control account for the controller to review. Don't say the entry is wrong or approve it. Under 90 words. No bullets or numbering.","materialLabel":"Balances and reconciling items (attached to your prompt automatically)","material":"AP RECONCILIATION - Nov 5, 2026, Larkin Foods\n\nGeneral ledger AP control account: $215,900\nAP subledger total (sum of open vendor invoices): $213,400\n\nReconciling items identified by the preparer:\n1. JE-3101, a manual journal entry posted Nov 4 directly to the AP control account for $2,000 (description: 'accrual adj'). It has no matching vendor invoice in the subledger.\n2. Invoice 7733 for $500 was posted to the GL by the nightly interface on Nov 5, but the subledger batch that records it ran at 6 a.m. on Nov 6, so it is in the subledger tomorrow.\n\nPolicy: manual entries posted directly to a control account must be reviewed by the controller. The reconciliation only explains the difference; whether an entry is appropriate is for the controller.\n\nPreparer comment: 'Both items are small, so I think it's fine.'","rules":[{"type":"plainText"},{"type":"maxWords","max":90},{"type":"maxBullets","max":0}],"promptHints":[{"label":"Names the five lines","patterns":["difference:","item 1","item 2","unexplained","flag:"]},{"label":"Gives the arithmetic","patterns":["gl minus subledger","subtraction","arithmetic"]},{"label":"Names the manual entry","patterns":["je-3101","manual"]},{"label":"Bans judgment","patterns":["(do not|don'?t).*(right or wrong|approve|preparer)"]},{"label":"Caps length","patterns":["\\d+\\s*words","plain"]}],"mistakes":[{"title":"Approving the manual entry","why":"The AI says the entry is fine because it's small.","fix":"Add: \"Do not say it is right or wrong; flag it for the controller.\"","checks":["r2"]},{"title":"Missing the timing explanation","why":"The AI treats both items as errors.","fix":"Say: \"Item 2 is timing: the interface posted Nov 5, the subledger Nov 6.\"","checks":["r1"]},{"title":"No unexplained math","why":"The AI states 'fully explained' with no subtraction.","fix":"Add: \"Unexplained = difference minus both items, with the arithmetic.\"","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","r0"]},{"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 fully explained difference can still hide a manual entry. Ask for each item, the unexplained math and a flag without judgment.","rubricLabels":["The line starting \"Difference:\" shows $215,900 - $213,400 = $2,500","The lines starting \"Item 1:\" and \"Item 2:\" show JE-3101 $2,000 (manual, not in the subledger) and invoice 7733 $500 (timing, interface posted Nov 5, subledger Nov 6)","The line starting \"Unexplained:\" shows $2,500 - $2,000 - $500 = $0 and the line starting \"Flag:\" names JE-3101 for controller review without saying it is wrong, approving it or repeating the 'it's fine' comment"]}