{"id":"acct-trial-balance-group-totals","audience":"accounting","category":"finance-work","track":"finance","technique":"format","level":"intermediate","title":"Group trial balance accounts by number range and prove the equation","free":false,"task":"You're checking a small trial balance. Write a prompt for plain text with lines starting \"Assets:\", \"Liabilities:\", \"Equity:\", \"Revenue:\", \"Expenses:\", \"Net income:\" and \"Check:\". Group by account number (1xxx assets, 2xxx liabilities, 3xxx equity, 4xxx revenue, 5xxx to 7xxx expenses), showing each group's addition. The Check line shows assets equal liabilities plus equity plus net income. Under 100 words. No bullets or numbering. Never use the words profit, earnings or bottom line.","materialLabel":"Trial balance (attached to your prompt automatically)","material":"TRIAL BALANCE - Oct 31, 2026, Maple Row Hardware (balances shown as positive amounts)\n\n1000 Cash 14,670\n1200 Accounts Receivable 33,000\n1400 Prepaid Expenses 5,500\n1500 Equipment (net) 24,000\n2000 Accounts Payable 21,000\n2500 Equipment Loan 30,000\n3000 Owner's Capital 20,000\n4000 Sales Revenue 48,200\n5000 Cost of Goods Sold 21,000\n6000 Wages 14,000\n6100 Rent 3,200\n6200 Other Operating Costs 3,830\n\nNotes: balances above are already stated on their normal side. Net income = revenue minus expenses for the period. The equation to prove is assets = liabilities + equity + net income. The owner asked whether the shop is 'profitable enough'; that's not part of this check.","rules":[{"type":"plainText"},{"type":"maxWords","max":100},{"type":"maxBullets","max":0}],"promptHints":[{"label":"Names the seven lines","patterns":["assets:","liabilities:","equity:","revenue:","expenses:","net income:","check:"]},{"label":"Gives the ranges","patterns":["1xxx","5xxx"]},{"label":"Gives the equation","patterns":["assets = liabilities","liabilities \\+ equity \\+ net income"]},{"label":"Bans profitability comments","patterns":["(do not|don'?t).*(profit)"]},{"label":"Caps length","patterns":["\\d+\\s*words","plain"]}],"mistakes":[{"title":"Grouping accounts wrongly","why":"The AI puts the equipment loan under assets.","fix":"Say: \"Group by account number: 1xxx assets, 2xxx liabilities, ...\"","checks":["r0"]},{"title":"Missing net income in the equation","why":"The AI compares assets to liabilities plus equity and finds a gap of 6,170.","fix":"Add: \"Check: liabilities + equity + net income equals assets.\"","checks":["r2"]},{"title":"Commenting on profitability","why":"The AI says the shop looks profitable.","fix":"Add: \"Do not comment on profitability.\"","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","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":"A trial balance proves the accounting equation once net income is included. Give the ranges, the formula and the ban.","rubricLabels":["Assets shows 14,670 + 33,000 + 5,500 + 24,000 = 77,170 and Liabilities shows 21,000 + 30,000 = 51,000, with Equity 20,000","Revenue shows 48,200, Expenses shows 21,000 + 14,000 + 3,200 + 3,830 = 42,030 and Net income shows 48,200 - 42,030 = 6,170","The line starting \"Check:\" shows 51,000 + 20,000 + 6,170 = 77,170, equal to assets, and the output never comments on whether the shop is profitable enough, and never uses the words profit, earnings or bottom line"]}