{"id":"acct-utility-accrual-template","audience":"accounting","category":"finance-work","track":"finance","technique":"format","level":"beginner","title":"Fill in an accrual entry template for an unbilled utility","free":false,"task":"You're a staff accountant closing October. Write a prompt for a plain-text accrual template with exactly these five labels, one per line and nothing else: \"Debit:\", \"Credit:\", \"Amount:\", \"Math:\", \"Reverse on:\". The accrual covers electricity used October 15-31 that hasn't been billed yet. Base the daily rate on the last bill's usage charges only, not one-time fees. Under 45 words.","materialLabel":"Last electric bill and ledger notes (attached to your prompt automatically)","material":"Eastbrook Electric - bill received Oct 20\nService period: Sep 15 - Oct 14 (30 days)\nUsage charges: $3,150.00\nReconnection fee (one-time, after the Sep 12 outage): $150.00\nTotal due: $3,300.00 by Nov 3\n\nAP posted the $3,300.00 to 6120 Utilities Expense on Oct 21.\n\nNext bill covers Oct 15 - Nov 14 and is expected around Nov 20.\n\nGL accounts:\n6120 Utilities Expense\n2100 Accounts Payable\n2150 Accrued Expenses\n\nNotes from the close checklist: October books close Nov 6. Accrual entries are dated Oct 31 and reversed on the first day of the next month. Oct 15-31 is 17 days.","rules":[{"type":"plainText"},{"type":"maxWords","max":45}],"promptHints":[{"label":"Names the five labels","patterns":["debit","credit","reverse on"]},{"label":"Excludes the one-time fee","patterns":["one.?time","reconnection","usage (charges )?only","exclude"]},{"label":"Asks for the working","patterns":["math","show (the )?(working|work)","per day"]},{"label":"Says how many days","patterns":["17 days","oct(ober)? 15"]},{"label":"Sets format and length","patterns":["plain","\\d+\\s*words"]}],"mistakes":[{"title":"Prorating the whole bill","why":"The AI divides the full $3,300 by 30 and accrues $1,870, folding in a one-time fee.","fix":"Say: \"Daily rate uses usage charges only. Leave out the one-time reconnection fee.\"","checks":["r0","r2"]},{"title":"Crediting accounts payable","why":"With no bill in hand, the AI credits AP instead of accrued expenses.","fix":"Name the accounts: \"Credit the accrued expenses account.\"","checks":["r1"]},{"title":"Skipping the working","why":"The AI gives an amount with no math or reversal date.","fix":"Ask for a \"Math:\" line and a \"Reverse on:\" line.","checks":["r2"]},{"title":"Adding bold and notes","why":"The AI wraps labels in bold and adds a note about estimates.","fix":"Say: \"Plain text. Output only the five lines.\"","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 bill has a one-time fee mixed into the total. Tell the AI which charges set the daily rate and ask for each labeled line.","rubricLabels":["Has exactly five lines labeled Debit:, Credit:, Amount:, Math: and Reverse on: in that order, with Amount showing $1,785 (usage charges of $3,150 only, because the $150 reconnection fee is one-time)","Debit names 6120 Utilities Expense and Credit names 2150 Accrued Expenses (not Accounts Payable), each with the account number","Math line shows $3,150 / 30 days = $105 per day x 17 days = $1,785, and Reverse on says Nov 1"]}