ChatGPT, Claude & Gemini Prompts for Finance and Accounting Professionals

Month-End Close & Reconciliations

A close goes wrong in the unglamorous places: a stale bank rec, an accrual in the wrong month, a journal nobody can explain. These prompts build the checklist, sort unreconciled items, test cut-off, write reconciliation support and draft the status message to your controller. Each one works from the balances and dates you paste in and shows its arithmetic.

You are a financial controller who has run month-end close for many small and mid-sized teams. Build a close checklist I can run every month.

Entity type: {{ENTITY_TYPE}}
Accounting system and key tools: {{SYSTEMS}}
Reporting framework and jurisdiction: {{FRAMEWORK}}
Target close length in working days: {{CLOSE_DAYS}}
Team (roles, not names): {{TEAM_ROLES}}

Produce a table with columns: working day, task, owner role, dependency, evidence to keep, and control purpose. Group tasks into cut-off and sub-ledgers, bank and balance sheet reconciliations, accruals and prepayments, payroll and tax, fixed assets and depreciation, intercompany, review, and reporting. Include a short "stop and escalate" list of conditions that should delay the close.

Rules: state the framework and jurisdiction you assume and ask me if I left it unclear. Don't invent figures, deadlines set by law, or system menu names you aren't sure of; mark those "check locally". Keep the plan realistic for the team size, and say where one person would be reviewing their own work so I can add a reviewer.

You are a senior bookkeeper reviewing a bank reconciliation. I will give you the two balances and the unmatched items. Work out what they mean.

Period end: {{PERIOD_END}}
Balance per cash ledger: {{LEDGER_BALANCE}}
Balance per bank statement: {{BANK_BALANCE}}
Unmatched items (date, description, amount, which side it appears on): {{UNMATCHED_ITEMS}}

Tasks:
1. Classify each item as a timing difference (outstanding payment, deposit in transit), an item missing from the books, a possible posting error, or unclear.
2. Show the reconciliation in two columns: bank balance adjusted, and ledger balance adjusted, with every step of arithmetic written out.
3. List the journal entries needed in the books (debit and credit accounts described in words, not account numbers).
4. State any remaining difference. If it is not zero, suggest where to look, such as transpositions, duplicates, or items sitting in the wrong period.

Rules: use only the amounts I supplied, never invent a transaction, and show every calculation. Tell me which framework or practice you assume for any accounting treatment. Anything you cannot classify goes under "needs a human decision" with the question to ask.

You are an accountant doing cut-off testing for a month-end close. Review the transactions below and decide which period each belongs in.

Period end: {{PERIOD_END}}
Reporting framework and jurisdiction: {{FRAMEWORK}}
Transactions (supplier or customer, invoice or payment date, service period, amount, how it was booked): {{TRANSACTION_LIST}}

For each line, tell me:
- whether the cost or income belongs wholly in this period, partly, or in a later or earlier period, and why, using the service dates;
- if an adjustment is needed, the amount, with the working shown (for example, amount multiplied by days in period divided by total days);
- the proposed journal in words (accrual, prepayment, deferred income, accrued income, or reversal).

Finish with a summary table and a list of lines where the service period was missing or unclear, with the question I should ask.

Rules: don't guess dates or amounts. If the treatment depends on materiality, recognition policy, or the standard, name the standard you assume and say what I should check in my own policy. Round only at the end and say how.

You are a finance manager preparing reconciliation support that an auditor or reviewer could follow without asking me anything.

Account: {{ACCOUNT_NAME}}
Period end: {{PERIOD_END}}
General ledger balance: {{GL_BALANCE}}
Supporting detail (subledger, statement, schedule, or listing totals and items): {{SUPPORTING_DETAIL}}
Known reconciling items and their causes: {{RECONCILING_ITEMS}}
Age in days after which an unreconciled item must be cleared or escalated under our policy: {{CLEARING_THRESHOLD_DAYS}}

Write a one-page memo with these headings: purpose of the account, source of the supporting balance, reconciliation (a table from GL balance to supported balance, with each step of arithmetic), explanation of each reconciling item, age of items and whether any should be cleared or written off, unresolved difference, and sign-off lines for preparer and reviewer.

Rules: use only the numbers above, show every calculation, and don't invent an explanation for a difference; list it as unexplained instead. Flag items older than my clearing threshold as "review for clearing"; if I left the threshold blank, ask for it instead of assuming one. Tell me which policy or standard to check before writing anything off.

You are an accountant who reviews manual journals and rejects the ones with weak support. Write the journal narrative and support note for the entry below.

Business context: {{BUSINESS_CONTEXT}}
Entry details (what happened, dates, amounts, accounts affected): {{ENTRY_DETAILS}}
Reporting framework and jurisdiction: {{FRAMEWORK}}
Reviewer audience: {{REVIEWER}}

Produce:
1. A one-line journal description under 100 characters that says what, why, and period.
2. A support note covering the business reason, the calculation with every step shown, the accounts debited and credited in words, whether the entry is recurring, one-off, or reversing, and the document that supports it (named generically, such as "supplier invoice").
3. Two questions a sceptical reviewer would ask, with the answer I should be ready to give.

Rules: use only the facts and amounts provided, state the accounting treatment and standard you assume, and mark anything you could not confirm from my input as "to verify". Don't make the entry sound more certain than the evidence. Never fill a gap in the facts with an assumed amount; list it under "to verify".

You are the accounting lead writing a status update to a busy controller during month-end close.

Close day and target finish date: {{CLOSE_DAY}}
Task notes (done, in progress, blocked, with owners): {{TASK_NOTES}}
Known risks or judgment areas: {{RISKS}}

Write a message of no more than 200 words in this order: overall status in one sentence (on track, at risk, or late, and why), what is done, what is in progress with expected finish, what is blocked and who can unblock it, decisions I need from the controller (each as a question with a recommended answer), and the revised finish date if it has moved.

Rules: be plain and specific; no cheerleading. Use only the information given, and don't promise a date that the notes don't support. If the notes are contradictory or missing an owner, list the gaps after the message under "to confirm before sending". Add no financial figures unless they appear above. Don't write anything the notes don't support.

You are an operations-minded finance manager running a short retrospective after month-end close.

Close target and actual finish: {{TARGET_VS_ACTUAL}}
What went wrong or took longer than planned: {{PROBLEMS}}
What worked: {{WHAT_WORKED}}
Team size and systems: {{TEAM_AND_SYSTEMS}}

1. Group the problems into root causes (late inputs from other teams, manual processes, unclear ownership, system limits, review bottlenecks, errors found late) and say which are within finance's control.
2. For each cause, suggest one small change we could test next month, how we would know it worked, and who should own it.
3. Draft five questions to ask in the meeting that would surface causes I haven't listed.
4. Produce a one-paragraph note for the team that thanks them specifically and states the two changes we'll try.

Rules: don't invent timings or statistics. Base everything on what I listed, mark assumptions clearly, and keep each suggestion small enough to try within one month.

Variance Analysis & Management Reporting

Good commentary says what moved, why, and whether it will happen again. These prompts recalculate variances, split revenue changes into price, volume and mix, draft the monthly narrative and the board page, and prepare the questions that get real answers from budget holders. They never invent a cause; if you didn't supply one, they ask for it.

You are an FP&A manager writing variance commentary for management accounts. Use only the data I give you.

Period: {{PERIOD}}
Currency and units: {{CURRENCY_UNITS}}
Budget vs actual table (line, actual, budget): {{VARIANCE_TABLE}}
Reasons supplied by budget holders: {{REASONS}}
Commentary threshold (explain lines above this amount): {{THRESHOLD}}

Steps:
1. Recalculate every variance in amount and as a percentage of budget, showing the arithmetic. Label each favourable or unfavourable, explaining your sign convention.
2. Write commentary only for lines above the threshold: what moved, the reason I supplied, and whether it looks timing or permanent. If I gave no reason, write "reason needed" and the question to ask the budget holder.
3. Add a two-sentence summary for the operating result.
4. List any rows where the numbers don't add up or the reasons don't explain the size of the variance.

Rules: never invent a cause or number, keep each comment under 40 words, and tell me what to verify before it goes into the pack.

You are a financial analyst building a price-volume-mix bridge. Do the arithmetic carefully and show it.

Period compared: {{PERIODS_COMPARED}}
Product or service lines with units sold and average price in each period: {{PRODUCT_DATA}}
Unit cost per line if available: {{UNIT_COSTS}}
Definitions I use, if any: {{DEFINITIONS}}

Tasks:
1. State the formulas you use for volume, price and mix effects before calculating, and say which convention you assume where methods differ (for example, mix measured at prior-period or current-period prices).
2. Calculate each effect by line and in total, showing every step.
3. Check that the effects add up to the total revenue change and report any rounding difference.
4. If costs were supplied, repeat the bridge for gross profit.
5. Write a four-sentence explanation a non-analyst could follow.

Rules: use only my numbers, don't fill missing lines with estimates, and if the data is insufficient for a clean split, say so and list what is missing. Output as a table plus the written explanation.

You are a finance business partner writing the narrative for a monthly management report to a leadership team who read the first page only.

Month and year: {{PERIOD}}
Key figures with prior period and budget comparisons: {{KEY_FIGURES}}
Things you know that explain them (events, decisions, timing): {{CONTEXT_NOTES}}
Audience: {{AUDIENCE}}

Write a one-page narrative with: a headline sentence stating the month in plain terms; three to five findings, each as a bold lead phrase followed by the number, the comparison, and the reason; cash and balance sheet in two sentences; outlook risks and opportunities as a short list; and decisions or actions requested.

Rules: use only figures I provide, recalculate any difference or percentage you quote and show the working at the bottom, and avoid unexplained jargon. Don't speculate about causes I haven't given; write "cause to confirm" instead. State which accounting basis (cash, accrual, management basis) the numbers appear to use if I haven't, and ask me. If a figure you need is missing, leave a bracket for it rather than estimating.

You are a CFO's chief of staff drafting the finance summary for a board pack. Directors have limited time and will challenge anything vague.

Period and entity: {{PERIOD_AND_ENTITY}}
Performance numbers versus budget and prior year: {{PERFORMANCE_NUMBERS}}
Cash position, debt, and covenant or facility terms, if any: {{CASH_AND_DEBT}}
Forecast change since last meeting and reasons: {{FORECAST_CHANGE}}
Matters the board must decide or note: {{BOARD_MATTERS}}

Draft a page with: headline in two sentences; performance table with variance columns; three reasons behind the result; cash and liquidity runway in plain words (show the calculation); forecast change; top three risks, each with what we are doing about it; and decisions required.

Rules: use only the figures above, show every calculation, and don't present a forecast as certain. If you assume a framework or reporting basis, name it. Highlight anything that would worry a director if they found it themselves, and add a "numbers to re-check before issue" list at the end. Where I haven't given a number the page needs, write "[data needed]".

You are a senior accountant preparing a flux analysis that a reviewer will read line by line.

Periods compared: {{PERIODS}}
Balance sheet accounts with balances in both periods: {{BALANCES}}
Review threshold (amount or percentage): {{THRESHOLD}}
Known events in the period: {{KNOWN_EVENTS}}

1. Compute the movement for every account in amount and percentage, showing the calculation, and flag those above the threshold.
2. For each flagged account, give a plausible explanation only if my known events support it; otherwise write the question to ask and who in the business would know.
3. Check basic relationships: do the movements balance (assets equal liabilities plus equity)? Report any gap.
4. Identify accounts that moved little but might still hide offsetting errors, and suggest one test for each.

Rules: don't invent amounts or causes, state which framework you assume, and keep explanations factual. Output a table with columns: account, prior, current, movement, flagged, explanation or question.

You are an FP&A partner who needs real explanations from budget holders, not the one-word answers "timing" or "one-off". Prepare questions for them.

Budget holder's area: {{DEPARTMENT}}
Variances to discuss (line, amount, direction): {{VARIANCES}}
What I already know: {{KNOWN_CONTEXT}}
Date the answers are due: {{DUE_DATE}}

For each variance:
1. Write two specific questions: one about cause (a contract, headcount change, price, volume, a decision) and one about what happens next month and for the full year.
2. State what evidence would settle it, such as an invoice date or a signed order.
3. Add a "timing check": ask which month the cost or income will actually land and whether the budget needs a reforecast.

Then draft a polite covering email of no more than 120 words asking for answers by the due date, explaining why detail helps the manager defend their own budget.

Rules: don't assume the cause, don't accuse, and don't add figures beyond those listed. Ask only about the variances listed; don't add any you have inferred.

Budgeting, Forecasting & Cash Flow

Forecasts fail on hidden assumptions and optimistic timing. Here you document assumptions, design a driver-based model, cost a hiring plan, run a 13-week cash view, update a rolling forecast and stress-test scenarios and capital requests. Every output uses your inputs, shows the working and says clearly where it is illustrating, not predicting.

You are an FP&A lead creating an assumptions register for next year's budget so each number can be challenged and traced.

Business and budget year: {{BUSINESS_AND_YEAR}}
Planned drivers (volumes, prices, headcount, rent, inflation view): {{DRIVERS}}
Prior-year actuals for reference: {{PRIOR_ACTUALS}}
Known decisions or contracts affecting the year: {{KNOWN_DECISIONS}}

Build a table with columns: assumption, value, source or evidence, owner, sensitivity (what happens to profit if wrong by a stated amount, with calculation), confidence (high, medium, low with reason), and review date.

Then list assumptions I appear to be missing for a business like this (for example, bad debts, payment terms, employer on-costs, foreign exchange, seasonality) as questions, not as values.

Rules: use only my figures. Where you need a number I haven't supplied, write "supply" rather than guessing. Make each sensitivity calculation visible, state any simplifying assumption, and remind me that tax and statutory rates must be taken from current official sources for my jurisdiction.

You are a financial modelling lead helping me design a driver-based budget for a small finance team.

Business description: {{BUSINESS_DESCRIPTION}}
Revenue streams: {{REVENUE_STREAMS}}
Main cost categories: {{COST_CATEGORIES}}
Tool I will build it in: {{TOOL}}
Planning horizon and granularity: {{HORIZON}}

Design the structure:
1. List the five to eight drivers that really move revenue and costs, and for each, name the unit, the source of the data, and who owns it.
2. Show how drivers flow into revenue, cost of sales, operating costs, and cash, using plain formulas written as text (for example, units multiplied by price).
3. Propose the tabs or sections: inputs, calculations, outputs, checks. List the checks that should always equal zero.
4. Name three things that would make the model too complex, and what to leave out of version one.

Rules: no invented figures, no promises about accuracy, and show any example formula with simple fictional numbers worked step by step. Mention which assumptions would need review by an accountant.

You are a treasury analyst building a 13-week direct cash flow forecast for a small business.

Opening cash at start of week 1: {{OPENING_CASH}}
Expected receipts by week (source and amount): {{RECEIPTS_SCHEDULE}}
Expected payments by week (payroll, suppliers, rent, tax, loan payments): {{PAYMENTS_SCHEDULE}}
Minimum cash balance I want to hold: {{MINIMUM_BUFFER}}

1. Lay out a weekly table: opening cash, each receipts line, each payments line, total in, total out, net movement, closing cash, and headroom above the minimum.
2. Calculate every figure, showing the arithmetic for the first two weeks in full and the rest compactly.
3. Flag any week where closing cash falls below the minimum and by how much.
4. Suggest three levers to close any gap, such as moving a payment date or chasing a named receipt, and say which carry risk.
5. List the assumptions you made and the data I should confirm, including payment terms and whether tax amounts are due as scheduled.

Rules: use only my figures, never invent a receipt, and don't treat forecasts as certain. State the currency and the tax treatment assumed.

You are an FP&A manager updating the full-year forecast and explaining the change to the leadership team.

Previous full-year forecast: {{PREVIOUS_FORECAST}}
Year-to-date actuals: {{YTD_ACTUALS}}
New remaining-months estimate and the assumptions behind it: {{NEW_ESTIMATE}}
What changed since last time: {{CHANGES}}

Write a memo with:
1. A bridge from the previous forecast to the new one, with each change shown as an amount, the reason, and a label (timing, permanent, one-off). Recalculate the bridge and confirm it adds up.
2. A comparison of the new forecast to budget with the arithmetic displayed.
3. Three assumptions the outlook is most sensitive to, with the effect of each moving by a stated amount.
4. Actions the business could take if the downside occurs.

Rules: use only my numbers, don't smooth gaps with invented figures, label any estimate as an estimate, and put a "needs confirming" list at the end. Name the reporting basis you assume.

You are a planning analyst preparing three scenarios for a business decision. You will calculate; I will supply the inputs.

Business and decision: {{DECISION_CONTEXT}}
Base case figures (revenue, costs, cash): {{BASE_CASE}}
Scenario shocks I want tested (for example, volume down, costs up, payment delays): {{SHOCKS}}
Constraints (covenant, minimum cash, budget limit): {{CONSTRAINTS}}

1. Build base, downside and upside cases by applying my shocks to my base figures, showing every calculation.
2. Present results side by side: revenue, gross profit, operating profit, closing cash, and headroom against the constraints.
3. Identify the breakeven point at which a constraint is breached, with the algebra.
4. Describe in plain words what would have to be true for each scenario, and the early warning signs to track monthly.

Rules: don't add shocks or numbers I haven't given, don't assign probabilities unless I did, and say that the scenarios illustrate sensitivity rather than predict outcomes. State any simplification, such as ignoring tax or interest. Say which tax and financing effects you ignored.

You are an FP&A analyst costing a hiring plan for next year's budget.

Roles, start months, and base salaries: {{HIRING_PLAN}}
On-cost rates and benefits I use (employer taxes, pension, insurance, equipment): {{ON_COST_RATES}}
Planned pay rises and effective dates: {{PAY_RISES}}
Existing payroll for the year: {{EXISTING_PAYROLL}}
Jurisdiction: {{JURISDICTION}}

1. Build a monthly cost schedule per role showing salary, on-costs, and total, with a worked example for one role.
2. Total existing plus new payroll by month and for the year, and show how it compares with the existing payroll alone.
3. List the costs people forget, such as recruitment fees, onboarding, notice periods, holiday accrual, and bonus accruals, as questions for me to supply values.
4. Show what happens to the annual cost if each hire starts one quarter later.

Rules: use only the rates I supply; if I haven't given an employer tax or pension rate, write "supply current rate from payroll" and don't guess. Show all arithmetic and state the currency.

You are a working capital specialist advising a finance manager who needs to release cash without harming supplier or customer relationships.

Current figures (receivables, payables, inventory, revenue, cost of sales): {{CURRENT_FIGURES}}
Payment terms with customers and suppliers: {{PAYMENT_TERMS}}
Biggest customers and suppliers by balance: {{KEY_COUNTERPARTIES}}
Cash target and deadline: {{CASH_TARGET}}

1. Calculate days sales outstanding, days payable outstanding, and days inventory held using the formulas you state, with each step shown, and note that definitions vary.
2. Estimate the cash effect of improving each by a stated number of days. Show the calculation and make clear it is an illustration from my figures.
3. Propose specific actions for each of receivables, payables and stock, and rate each action by speed, effort and relationship risk.
4. Draft a priority order for the next 30 days.

Rules: use only my numbers, don't claim guaranteed results, and flag any action (such as stretching supplier payments) that could breach terms or affect credit insurance, so I check the contracts first.

You are a finance reviewer assessing a capital expenditure request before it goes to an approval committee. Be sceptical and fair.

Request summary and purpose: {{REQUEST_SUMMARY}}
Cost, funding, and timing: {{COST_AND_TIMING}}
Claimed benefits (savings, revenue, other) with the assumptions: {{BENEFITS}}
Approval criteria used here (payback limit, return threshold): {{CRITERIA}}

1. Recalculate simple payback and, if the inputs allow, net present value and internal rate of return at the discount rate I give; show the formulas and every step. If no discount rate is given, ask for one instead of picking it.
2. List the assumptions the case depends on most and test each by moving it by a stated amount.
3. Identify missing costs (maintenance, training, disposal, financing, tax effects) as questions.
4. State whether the capitalisation treatment is plausible under {{FRAMEWORK}} and what to confirm with the accountant.
5. Write five questions for the committee.

Rules: don't invent figures, don't recommend approve or reject, and mark conclusions as conditional on the inputs.

Audit Prep, Policies & Controls

Audits and internal reviews reward the team that can show what happens, who does it and where the evidence sits. These prompts organise a request list, draft query responses, structure a policy memo, review segregation of duties in a small team, document processes and controls, and write up a control weakness honestly. Judgment areas come back as drafts for a qualified accountant.

You are a finance manager organising an external audit. I will paste the auditor's "prepared by client" request list. Turn it into a workplan.

Year end and audit start date: {{YEAR_END_AND_START}}
Auditor's request list: {{PBC_LIST}}
Our finance team (roles only): {{TEAM_ROLES}}
Systems where evidence lives: {{SYSTEMS}}

1. Group the requests by area (cash, receivables, payables, inventory, fixed assets, payroll, equity, tax, disclosures, other) and remove nothing; if two requests overlap, link them.
2. Build a tracker with columns: request number, description, area, owner role, source system, needed by, status, and notes on risk or complexity.
3. Mark the requests that depend on third parties, such as confirmations or valuations, and give them earlier internal dates.
4. List ten items we can prepare now that are almost always asked for, as suggestions to check against the actual list, not as requirements.

Rules: don't invent request items or deadlines, keep the auditor's wording intact in a separate column, and mark anything unclear as a question for the auditor. Don't add requests the auditor didn't make unless they are in the labelled suggestion list.

You are the finance manager replying to a query from our external auditors. Write a response that is factual, complete, and doesn't overstate.

The auditor's query: {{AUDITOR_QUERY}}
Facts and records I have: {{FACTS_AND_RECORDS}}
Accounting policy or position we have taken: {{POLICY_OR_POSITION}}
Reporting framework and jurisdiction: {{FRAMEWORK}}

Draft a reply with: a direct answer in the first sentence; the supporting facts in order; the accounting treatment we applied and the reasoning, in plain language; a list of evidence attached (named generically, such as "signed contract" or "bank statement"); and what we haven't yet been able to supply.

Then add two sections for me only: points where our position might be challenged and how to prepare, and facts I must confirm in the records before sending.

Rules: use only the facts provided, don't cite specific paragraphs of any standard unless I have supplied them, and don't write anything that implies a certainty we don't have. Name the standard you assume so I can verify it. Show the working behind any figure you quote.

You are a technical accounting lead drafting a policy memo for an area that requires judgment.

Topic: {{ACCOUNTING_TOPIC}}
Transaction or fact pattern: {{FACT_PATTERN}}
Framework and jurisdiction: {{FRAMEWORK}}
Alternative treatments I am considering: {{ALTERNATIVES}}

Write a memo structured as: issue; background and facts; relevant guidance in outline (name the standard or section only if you are confident, otherwise describe the topic and mark "locate and cite"); analysis of each alternative against the facts; proposed treatment; effect on the numbers (set out the calculation using only my figures); disclosure points; open items and approvals needed.

Rules: do not invent paragraph numbers, quotations, or effective dates, and do not present the conclusion as final; mark it "draft for review by a qualified accountant". State what facts would change the answer. Tell me which official sources to check, such as the standard setter's website or your auditor's technical team. Show every calculation, and if the effect cannot be computed from my figures, list what I must supply.

You are an internal controls specialist reviewing segregation of duties in a small finance function where one person often does several jobs.

Processes in scope (purchase to pay, order to cash, payroll, treasury, journals): {{PROCESSES}}
Who does what, by role: {{ROLE_TASKS}}
System permissions or approval limits: {{SYSTEM_ACCESS}}
Team size and constraints: {{TEAM_CONSTRAINTS}}

1. Build a matrix of tasks across roles and flag combinations where one role can initiate, approve, record and reconcile the same transaction.
2. Rate each conflict by the kind of error or fraud it enables, using plain descriptions and a high, medium or low judgment with your reasoning.
3. Where the team is too small to separate duties, propose compensating controls such as owner review of exception reports, rotating tasks, or bank-side limits, and say what each would detect.
4. Produce a short list of fixes ordered by effort and benefit.

Rules: don't assume systems or permissions I haven't described, don't allege wrongdoing, and note that this review supports but doesn't replace a formal internal audit. If a role's tasks are unclear, list it as a question rather than guessing.

You are an internal control documenter preparing a process narrative that an auditor could use for a walkthrough.

Process: {{PROCESS_NAME}}
Interview notes or steps as described to me: {{PROCESS_NOTES}}
Systems and documents involved: {{SYSTEMS_AND_DOCS}}
Reporting framework and jurisdiction: {{FRAMEWORK}}

Produce:
1. A narrative in numbered steps naming the role responsible, the action, the system or document, and the timing.
2. A control table listing each control: what risk it addresses, preventive or detective, manual or automated, frequency, evidence it leaves behind, and owner role.
3. Gaps: steps with no clear owner, no evidence, or no review, written as questions.
4. A list of five transactions to select for a walkthrough, described by criteria not by invented examples.

Rules: describe only what the notes support; where something is unclear, write "to confirm with process owner". Don't invent controls to make the process look better, and don't claim the controls operate effectively, since that needs testing.

You are a finance manager documenting a control weakness and drafting management's response.

What was found: {{FINDING}}
Where and how long it has existed: {{SCOPE_AND_DURATION}}
Potential or actual effect on the numbers: {{EFFECT}}
Resources and constraints for fixing it: {{CONSTRAINTS}}

Write:
1. A finding statement using the structure condition, criteria, cause, effect, and recommendation, each in one or two sentences.
2. An honest assessment of severity (low, medium, high) with the reasoning, noting that auditors will make their own assessment.
3. A management response with specific actions, an owner role, and a realistic completion date I will confirm.
4. An interim compensating control to use until the fix is in place.
5. A short list of what evidence we will keep to show the fix works.

Rules: use only the facts above, don't minimise or exaggerate, don't invent dates or amounts, and mark anything I must verify. Show any calculation of the effect step by step.

You are a finance policy writer producing a clear, usable policy for employees, not a legal contract.

Policy type (expenses, purchasing, corporate cards, travel): {{POLICY_TYPE}}
Organisation size and jurisdiction: {{ORG_AND_JURISDICTION}}
Limits, approval levels and rules already decided: {{DECIDED_RULES}}
Problems this policy needs to address: {{PROBLEMS}}

Structure it as: purpose in two sentences; who it applies to; what is allowed and not allowed, as a table with examples; approval limits table; how to claim, deadlines, and evidence required (receipts, business purpose); how exceptions work; what happens when the policy is breached, stated in neutral terms; and who to ask. Keep it under two pages in plain English, and add a one-paragraph summary for new starters.

Rules: use my limits as given, and where I haven't decided something, mark "decision needed" with two options and their trade-offs. Don't state tax rules or legal obligations as fact; flag them for my accountant or advisor to confirm for the jurisdiction. Never present a limit as decided if I haven't given it.

Explaining Finance to Non-Finance Colleagues

Finance is useful only when the people making decisions understand it. These prompts write a plain guide for budget holders, settle margin versus markup with worked numbers, announce a policy change, prepare you for hard questions in a results meeting, and show a founder why profit and cash diverge using the indirect method. Examples are calculated step by step.

You are an FP&A lead writing a short guide for managers who own a budget but aren't finance people.

Organisation and budget cycle: {{ORG_AND_CYCLE}}
What budget holders are responsible for: {{RESPONSIBILITIES}}
The report they receive and its columns: {{REPORT_LAYOUT}}
Rules, limits and deadlines: {{RULES_AND_DEADLINES}}

Write a guide of about 500 words with: what a budget is for in one paragraph; how to read their monthly report, with a fictional worked example showing the variance calculation; what to do when they expect to overspend, with who to tell and when; the difference between timing and permanent variances; what finance needs from them each month; and three common mistakes.

Rules: use a friendly, direct tone; define any jargon the first time; keep example numbers obviously fictional and show every step; don't invent policies or limits, and mark anything I haven't supplied as "insert". State the accounting basis (accrual or cash) you assume when you describe variances. Add a one-line checklist at the end.

You are a finance trainer who explains pricing arithmetic in a way that sticks.

Product or service: {{PRODUCT}}
Cost per unit: {{UNIT_COST}}
Selling price per unit: {{SELLING_PRICE}}
Target gross margin: {{TARGET_MARGIN}}
Typical discount offered by sales: {{DISCOUNT}}

1. Define markup, gross margin, and gross profit in one sentence each and write the formulas.
2. Calculate each for my numbers, showing every step.
3. Calculate the selling price needed to hit the target margin and explain why adding the same percentage as markup gives a different result.
4. Show the margin after the typical discount, and the discount level at which gross profit reaches zero.
5. Give a three-line rule of thumb for sales colleagues and one warning about costs left out (delivery, payment fees, returns).

Rules: use only these numbers, check the arithmetic twice before presenting, and say that the figures are gross measures that ignore overheads and tax unless I provided them.

You are a finance manager communicating a policy change to staff who didn't ask for it.

Change being announced: {{POLICY_CHANGE}}
Reason for the change: {{REASON}}
Effective date and transition rules: {{DATES_AND_TRANSITION}}
Who is affected and what they must do: {{ACTIONS_REQUIRED}}
Channel: {{CHANNEL}}

Write a version suitable for the stated channel with: a subject line that says what is changing and when; the first two sentences giving what changes and what the reader must do; why, in honest terms, without blaming anyone; a before and after example using fictional amounts; the date and how exceptions are handled; where to ask questions; and a one-line summary for managers to forward.

Rules: keep it under 250 words, avoid jargon, don't overstate benefits, and don't mention disciplinary consequences unless I included them. Use only facts supplied, and list any gaps I need to fill before sending. If the change touches tax, payroll or reimbursement rules, tell me to confirm the wording with the relevant specialist and name the jurisdiction you assumed. If the change touches tax, payroll or reimbursement rules, tell me to confirm the wording with the relevant specialist.

You are a seasoned CFO coaching me for a meeting where I present financial results to people who will test my numbers.

Audience and what they care about: {{AUDIENCE}}
Headline results I will present: {{HEADLINE_RESULTS}}
Weak spots or things I'd rather not discuss: {{WEAK_SPOTS}}
Known judgment calls or estimates in the numbers: {{JUDGMENTS}}

1. Write the twelve most likely questions, in order of how uncomfortable they would be, mixing numbers questions with strategy questions.
2. For each, draft a short honest answer using only my information, with a bracket where I need to insert data I haven't given.
3. Identify three places where my own numbers could be read two ways and give a one-sentence clarification.
4. List what to bring as backup.
5. Suggest three phrases for saying "I don't know yet, I'll confirm by Friday" without losing credibility.

Rules: don't invent numbers or facts, don't coach me to hide anything, and flag any answer that depends on an assumption so I verify it.

You are an accountant explaining to a business owner why reported profit and bank balance moved in different directions.

Period: {{PERIOD}}
Net profit for the period: {{NET_PROFIT}}
Opening and closing cash: {{CASH_BALANCES}}
Changes in receivables, inventory, payables and other working capital, including tax charged versus tax paid and interest accrued versus paid: {{WORKING_CAPITAL_CHANGES}}
Non-cash items in the profit figure (depreciation, amortisation, impairment, gains or losses on disposal, share-based pay): {{NON_CASH_ITEMS}}
Other cash items outside profit (loan repayments, capital spending, owner drawings or dividends): {{OTHER_CASH_ITEMS}}

1. Produce a bridge from net profit to the change in cash, using the indirect method: net profit, add back non-cash items, working capital movements, other cash items, equals change in cash. Show each line's sign and calculation.
2. Check that the bridge ends at the change in cash I gave you and report any difference as unexplained.
3. Explain each line in one plain sentence using everyday terms like "customers who haven't paid yet".
4. Give three actions that could reduce the gap next period, with their risks.

Rules: use only my figures, say which framework conventions you assume for classifying items, and don't offer tax advice. If the bridge doesn't reconcile, say what extra information would resolve it.

Receivables, Payables & Payroll

Cash leaks through ageing ledgers, duplicate payments and payroll that doesn't tie. These prompts rank a collections list from an ageing report, document a bad debt allowance, check supplier invoices against purchase orders and receipts before a payment run, review the batch itself, and reconcile payroll to the ledger and the bank. All use your data only.

You are a credit controller reviewing a receivables ageing report to decide who to call first.

Ageing report (customer code, invoice date, due date, amount, any notes): {{AGEING_REPORT}}
Report date: {{REPORT_DATE}}
Standard payment terms and any special terms: {{PAYMENT_TERMS}}
Disputes or promises to pay already logged: {{KNOWN_ISSUES}}

1. Recalculate days overdue for each invoice from the due date and report date, showing the arithmetic for three examples, and total the balance in each ageing bucket (current, 1-30, 31-60, 61-90, over 90 days). Check the buckets sum to the report total and tell me if they don't.
2. Rank customers for follow-up using amount, days overdue and the notes. Explain each ranking in one line.
3. For the top five, suggest the next action (call, statement, escalation to the account manager, credit hold) and what to ask.
4. List invoices that look disputed or mis-billed, based only on the notes.

Rules: use only the data given and never guess a customer's ability to pay. Suggest actions, not legal steps; I will check our terms first.

You are an accountant documenting the estimate of an allowance for doubtful receivables so an auditor can follow it.

Reporting framework and jurisdiction: {{FRAMEWORK}}
Ageing buckets with balances: {{AGEING_BUCKETS}}
Loss rates by bucket from our policy or history (with the source and period they come from): {{LOSS_RATES}}
Specific balances with known problems: {{SPECIFIC_CASES}}
Opening allowance and write-offs in the period: {{ALLOWANCE_MOVEMENT}}

1. Calculate the allowance by bucket as balance times rate, show each step, add specific provisions without double-counting them against the bucket rates, and total.
2. Build the movement: opening allowance, plus charge, less write-offs, equals closing; state the charge to the income statement implied by my numbers.
3. Write a half-page memo covering the approach, the data used, judgments, sensitivity (what if every rate rose by one quarter of itself, calculated), and what would change the estimate.
4. List what I must check against the standard or policy in force, such as forward-looking adjustments.

Rules: if I haven't supplied a loss rate, write "supply rate" and do not suggest one. Do not cite paragraph numbers.

You are an accounts payable reviewer checking invoices and payments before approval.

Invoice listing (supplier code, invoice number, date, amount, PO number, receipt status): {{INVOICE_LIST}}
Purchase order and goods-received details for the same items: {{PO_AND_RECEIPTS}}
Payment run date and approval limits: {{RUN_DETAILS}}
Tolerance for price or quantity differences: {{TOLERANCE}}

1. Flag possible duplicates: same supplier with the same amount, the same invoice number with a different format, or the same date and amount. Show which fields matched.
2. Run a three-way comparison of invoice, purchase order and goods receipt for each line. List mismatches in price, quantity, or missing receipt, and calculate the difference against my tolerance.
3. Flag invoices with no PO, round amounts, or amounts just under an approval limit, as items to ask about, not as wrongdoing.
4. Produce a table: invoice, issue, difference in amount, question for the AP team, and recommended action (pay, hold, query).

Rules: use only the data supplied, don't assume an invoice is wrong because it looks unusual, and say that a person must approve every hold or release.

You are the finance manager approving a payment batch. Create a pre-release review I can run in ten minutes, then apply it to my batch.

Batch summary (number of payments, total, payment date, bank account): {{BATCH_SUMMARY}}
Largest and unusual payments: {{LARGEST_PAYMENTS}}
Changes to supplier bank details since the last run: {{BANK_DETAIL_CHANGES}}
Cash available and any minimum balance rule: {{CASH_POSITION}}

1. Give a numbered checklist covering approval evidence, supplier bank detail changes verified by a separate channel, duplicates, due dates versus terms and early-payment discounts, tax withholding if relevant, cash headroom, and who releases the file.
2. Apply the checklist to my batch: for each item say pass, fail or "cannot tell from the information", with the reason.
3. Calculate the cash left after the batch against the minimum, showing the subtraction.
4. List the three highest-risk payments and what evidence I should see for each.

Rules: use only my numbers and never confirm a bank detail is genuine; tell me to verify changes by calling a known contact. Name any jurisdiction-specific tax rule as "to confirm".

You are a payroll accountant reconciling a payroll run to the general ledger and the bank.

Payroll summary totals (gross pay, employee deductions, employer costs, net pay): {{PAYROLL_TOTALS}}
General ledger balances or journals for wages, taxes, pensions and liabilities: {{GL_FIGURES}}
Payments made (net pay to employees, tax authority, pension provider): {{PAYMENTS_MADE}}
Jurisdiction and pay period: {{JURISDICTION_AND_PERIOD}}

1. Build a reconciliation table: payroll report category, amount per payroll, amount per ledger, difference. Show every subtraction.
2. Check two identities and report any break: (a) gross pay less employee deductions equals net pay; (b) total payroll cost, meaning gross pay plus employer costs, equals net pay plus all amounts withheld from employees plus employer charges, whether already paid or still accrued. Show both calculations.
3. For each difference, suggest likely causes (timing of payment, accrual, rounding, a manual adjustment, a missed benefit), expressed as questions.
4. List the liabilities that should still be outstanding at period end and when each is normally paid, as items for me to confirm for the jurisdiction.

Rules: do not state tax rates, thresholds or filing dates; if you need them, ask me to supply the current figures. Do not invent amounts to close a gap.

Technical Accounting & Tax Reconciliations

The judgment-heavy memos and reconciliations: revenue recognition and deferred revenue, a new lease, provisions and contingencies, intercompany and foreign exchange, the fixed asset register, covenant compliance and a sales tax or VAT return. Each takes your contract terms, rates and definitions as input, never supplies its own, and returns a draft for a qualified accountant to review.

You are a technical accounting manager drafting a revenue recognition memo for a customer contract.

Reporting framework and jurisdiction: {{FRAMEWORK}}
Contract summary (what is delivered, when, price, payment terms, refund or termination rights): {{CONTRACT_SUMMARY}}
Stand-alone selling prices if known: {{STANDALONE_PRICES}}
Period for the schedule: {{SCHEDULE_PERIOD}}

1. Walk through the five-step model if the framework uses it: contract, performance obligations, price, allocation, timing. For each step, apply it to the facts and note what is unclear.
2. Allocate the price across obligations using my stand-alone prices, showing the proportion calculation. If prices are missing, say what is needed.
3. Build a monthly schedule of revenue recognised, deferred revenue, and any contract asset, with the arithmetic for the first two months.
4. List judgments and alternative readings, and the contract clauses that could change the answer.

Rules: do not quote paragraph numbers; name the topic and tell me to locate the text. Mark the conclusion "draft for review". Don't assume terms the summary doesn't state.

You are an accountant preparing the initial accounting for a lease.

Accounting standard (IFRS 16 or US GAAP ASC 842) and jurisdiction: {{STANDARD}}
Lease terms (asset, start, term, payments and timing, escalation, options, incentives): {{LEASE_TERMS}}
Discount rate I will use and where it comes from: {{DISCOUNT_RATE}}
Policy elections available under that standard (for example, short-term exemption): {{POLICY_ELECTIONS}}

1. Use the standard I named; never assume IFRS 16 when I said ASC 842, or the reverse, and ask if I left it blank. Say whether the lease looks in scope or exempt under my elections (a low-value exemption exists under IFRS 16 but not ASC 842), and list questions that settle any doubt.
2. Calculate the present value of the payments at my discount rate, showing the formula, the first three discounted payments, and the total.
3. Show the opening journal entry. Under IFRS 16 or an ASC 842 finance lease, show first-period interest and depreciation. Under an ASC 842 operating lease, show the single straight-line lease cost instead. State which classification my terms suggest and why.
4. Note what changes if an option is reasonably certain to be exercised or payments are indexed.

Rules: do not choose a discount rate; if I haven't given one, ask. No paragraph references. Mark this as an illustration for review by a qualified accountant.

You are an accounting manager assessing whether an uncertain obligation should be recognised, disclosed, or neither.

Framework and jurisdiction: {{FRAMEWORK}}
The matter and how it arose: {{MATTER_DESCRIPTION}}
What we know about likelihood and timing (including advice received): {{LIKELIHOOD_EVIDENCE}}
Range of possible outcomes and any amounts: {{AMOUNT_RANGE}}

1. Name the standard you assume (for example IAS 37 or ASC 450; ask if my framework is blank) and set out its recognition questions in plain terms: a present obligation from a past event, an outflow that is probable as that standard defines it, and a reliable estimate. Answer each from my evidence only, or say what is missing.
2. Compare the treatments (book, disclose only, nothing) and explain which my facts support and why.
3. If a provision is plausible, show how an estimate could be derived from my range using the basis the standard requires: for a single obligation, normally the most likely outcome (adjusted for other possible outcomes where the standard says so); expected value is for large populations of similar items. Say which basis applies, and show every step.
4. List the disclosures you would expect and the evidence to keep.

Rules: do not predict how a court or counterparty will act; probability terms differ between frameworks, so say which meaning you assume. Draft for review by an accountant.

You are a group accountant reconciling intercompany balances and revaluing foreign-currency items.

Entity A's records of the balance with Entity B (currency and amount): {{ENTITY_A_BALANCE}}
Entity B's records of the balance with Entity A (currency and amount): {{ENTITY_B_BALANCE}}
Foreign-currency monetary items to revalue (item, currency, original amount, rate at booking): {{FX_ITEMS}}
Closing rate and its source: {{CLOSING_RATE}}
Functional currency and framework: {{FUNCTIONAL_CURRENCY_AND_FRAMEWORK}}

1. Convert both sides to a common currency using my closing rate, show the working, and state the difference.
2. Explain likely causes of the difference as questions: timing, FX, unrecorded invoices, wrong entity coding.
3. For each foreign item, calculate the revalued amount and the gain or loss, with the formula and each multiplication shown, and give the journal in words.
4. Say which items are monetary and which are not, and what I need to check for the framework's treatment.

Rules: never supply an exchange rate; use only mine. If rates are missing or from different dates, tell me. Do not assume hedging or hedge accounting.

You are a fixed asset accountant reconciling the asset register to the general ledger.

Register totals by class (cost and accumulated depreciation, opening and closing): {{REGISTER_TOTALS}}
General ledger balances by class: {{GL_BALANCES}}
Additions, disposals, transfers and depreciation charge in the period: {{MOVEMENTS}}
Capitalisation threshold and policy: {{CAPITALISATION_POLICY}}

1. Build a roll-forward by class: opening cost plus additions less disposals plus or minus transfers equals closing cost; repeat for accumulated depreciation, showing every step.
2. Compare closing register to the ledger by class and show differences.
3. Suggest causes as questions: additions booked as expense, disposals not removed, depreciation start date, items below the threshold still capitalised, or classification between classes.
4. Identify assets that need a physical check or review for impairment indicators, based only on the notes I gave.

Rules: use only my numbers; do not propose a depreciation rate or life. Tell me which differences require a journal and which require investigation first.

You are a finance manager calculating compliance with a loan covenant using the lender's own definitions.

Covenant wording from the facility agreement: {{COVENANT_WORDING}}
Financial figures for the test period: {{TEST_FIGURES}}
Test date and period: {{TEST_DATE_AND_PERIOD}}
Adjustments permitted by the agreement (add-backs, exclusions): {{PERMITTED_ADJUSTMENTS}}

1. Restate the covenant in plain words and list each term that needs a definition from my wording; ask me for any term I did not define.
2. Calculate the ratio exactly as defined, writing the numerator and denominator and each adjustment step by step.
3. Compare with the threshold and compute the headroom both in ratio terms and in currency (how much the numerator or denominator could move before breach).
4. Run two sensitivities that I specify or, if I haven't, a stated change in earnings and in debt, and show the results.
5. Draft two sentences for the lender compliance certificate cover note, marked draft.

Rules: use my definitions, not general ones; if wording is ambiguous, say so and show both readings. Do not give legal interpretation of the agreement.

You are an indirect tax accountant reconciling a sales tax or VAT return to the general ledger before it is filed.

Tax regime and jurisdiction: {{TAX_REGIME}}
Return figures by box or line: {{RETURN_FIGURES}}
Ledger totals for sales, purchases, and tax accounts for the same period: {{LEDGER_TOTALS}}
Rates and special treatments that apply to us, as provided by our adviser: {{RATES_AND_RULES}}

1. Reconcile each return line to the ledger: sales to output tax, purchases to input tax, with the net, tax and gross arithmetic shown. Report differences.
2. Apply my supplied rates to the ledger net amounts to see whether the tax recorded is consistent, showing the calculation. Flag lines where the implied rate differs.
3. List typical causes of differences as questions: timing, credit notes, exempt or zero-rated items, partial exemption, foreign supplies, bad debt relief, or manual adjustments.
4. Produce a pre-filing checklist and the balance between tax payable per the return and the control account.

Rules: do not state any tax rate, threshold or deadline yourself; use only those I give. Anything about eligibility or treatment goes on a list for my tax adviser.

Bookkeepers & Small-Practice Client Work

Bookkeepers and small practices spend half their time collecting information and chasing clients. These prompts cover onboarding questionnaires, bank-feed transaction coding with a query list, year-end and tax-season information requests, plain-English management accounts, payment reminders, a scope outline, a fee increase letter and a chart of accounts clean-up. Tax and legal points are flagged for professional confirmation.

You are an experienced bookkeeper setting up a new client. Create an onboarding questionnaire and a document request list.

Client type and industry: {{CLIENT_TYPE}}
Jurisdiction and tax registrations that may apply: {{JURISDICTION}}
Accounting software we will use: {{SOFTWARE}}
Entity type (sole trader, partnership, company, charity): {{ENTITY_TYPE}}
Services we are providing: {{SERVICES}}
Start date and period to catch up, if any: {{START_AND_CATCHUP}}

Produce:
1. A questionnaire of no more than 30 questions grouped by business structure, income, expenses, banking, payroll, sales tax, assets and loans, current records, and expectations. Make the questions plain enough for a non-accountant to answer.
2. A document request list with the reason for each item, so the client understands.
3. A short note on what data we're holding, how we store it, and a reminder that the client should only send what's needed.
4. A list of things to confirm with a qualified tax adviser rather than assume.

Rules: the questions depend on entity type and on the local sales tax regime (sales tax, VAT or GST), so if either is unclear, ask me which applies before listing them. Don't state tax rules or deadlines as fact; write "confirm current rule for your jurisdiction". Don't ask for passwords or full card numbers. Never invent details about the client.

You are an accountant writing to a small-business client to collect what is needed for year-end accounts and tax work.

Client name and type of business: {{CLIENT_AND_BUSINESS}}
Entity type (sole trader, partnership, company, charity): {{ENTITY_TYPE}}
Year end and deadline for the records: {{YEAR_END_AND_DEADLINE}}
Records already received: {{RECORDS_RECEIVED}}
Specific queries or problems noticed this year: {{OPEN_QUERIES}}
Services and fees already agreed: {{SERVICES_AGREED}}

Tailor the document list to the entity type. Write a letter or email that: opens with the date you need everything and why it matters in one sentence; gives a checklist of documents (bank statements, loan statements, asset purchases and sales, stock count, payroll summaries, sales tax returns, expense claims, and loans from or to the owner) with a line explaining each; lists the specific queries as numbered questions; explains how to send records securely; and says what happens if records arrive late, in factual terms.

Rules: keep a courteous tone, under 350 words, and don't promise tax outcomes or invent deadlines. Where a statutory deadline might apply, write "[insert date after checking]". Don't request more than is necessary. Name the jurisdiction you assume, and don't invent deadlines.

You are a friendly accountant explaining this month's management accounts to a small-business owner over email.

Business and what they do: {{BUSINESS_DESCRIPTION}}
Month and key figures (sales, cost of sales, overheads, profit, cash, owed to us, owed by us): {{KEY_FIGURES}}
Comparison figures (last month or same month last year): {{COMPARISON}}
Things the owner has asked about: {{OWNER_QUESTIONS}}

Write an email of up to 400 words that: states how the month went in one plain sentence; explains profit, cash, and who owes whom, using their figures and showing any calculation; compares to the comparison period without drama; answers the owner's questions; points out one thing to watch and one thing done well; and suggests one practical action for next month.

Rules: use only the numbers given, avoid jargon (define any you can't avoid), and don't give tax or investment advice. If a figure looks odd, say "worth checking" and explain why rather than assuming an error. List any facts you need me to confirm before sending.

You are a credit controller writing a sequence of payment reminders to a customer.

Our business and the invoice (number, date, amount, terms): {{INVOICE_DETAILS}}
Customer relationship (new, long-standing, key account): {{RELATIONSHIP}}
Days overdue now: {{DAYS_OVERDUE}}
Contact method and name or role of recipient: {{CONTACT}}
Late fees or interest in our terms, if any: {{LATE_TERMS}}

Write four messages: a friendly reminder shortly after the due date; a second message that asks whether anything is blocking payment; a firmer message with a clear date and consequences allowed by our terms; and a final notice before escalation. Each must be under 120 words, include invoice details, state the amount owed, give a payment method placeholder, and offer to resolve disputes.

Rules: don't threaten action we can't take, don't state legal rights or interest rates as fact (use my terms or write "[check current rules]"), and don't invent amounts. If late fees apply, show how the amount was calculated. Add a short call script for day-60 follow-up. Name the jurisdiction you assume and tell me to check its late-payment rules.

You are a practice manager at a bookkeeping firm drafting a plain-English scope outline to attach to a proposal.

Services offered and frequency: {{SERVICES}}
Typical client profile and volume of transactions: {{CLIENT_PROFILE}}
What clients must provide and by when: {{CLIENT_RESPONSIBILITIES}}
Fee structure (fixed, hourly, per-transaction): {{FEE_STRUCTURE}}
Jurisdiction and professional body: {{JURISDICTION}}

Write an outline with: services included, each described in one line with its deliverable and timing; services excluded, such as audits, tax advice, and catch-up work beyond an agreed amount; client responsibilities; how extra work is quoted and approved; turnaround times; who owns the records; data security and confidentiality in general terms; and how either side ends the arrangement.

Rules: this is an outline, not a contract; say so clearly. Don't invent legal clauses, regulatory requirements, or professional body rules; mark them "[check with professional body]". Leave fees as supplied. Include three questions a careful client might ask and how you would answer them.

You are a bookkeeper who has finished categorising a month of bank transactions and has questions the client must answer.

Client business type: {{BUSINESS_TYPE}}
Unclear transactions (date, description, amount, where it came from): {{UNCLEAR_ITEMS}}
Missing receipts or invoices: {{MISSING_DOCS}}
Possible personal or non-business items: {{POSSIBLE_PERSONAL}}
Deadline for answers: {{DEADLINE}}

1. Sort the items into groups: what is this payment, supporting document needed, personal or business, and duplicate or error.
2. Write a clear numbered list a client can reply to line by line, each with the date, amount, and one specific question, and a suggested temporary posting in a suspense or holding account in the meantime.
3. Draft a covering message of under 120 words that is friendly, explains why it matters, and offers a call if easier.
4. Note which items could affect tax treatment, written as "to review with the tax adviser".

Rules: do not assume what a transaction is, don't accuse the client, and use only the details given. Name the jurisdiction you assume for any tax-related flag, and do not invent transaction details.

You are a bookkeeping consultant reviewing a client's chart of accounts and proposing a clean-up.

Business type and size: {{BUSINESS_TYPE}}
Current chart of accounts (code, name, balance if known): {{CURRENT_CHART}}
Reporting needs (owner, bank, tax filings, management accounts): {{REPORTING_NEEDS}}
Software: {{SOFTWARE}}
Jurisdiction and framework: {{FRAMEWORK}}

1. Identify duplicates, vague accounts (such as "miscellaneous" or "general"), accounts with no activity, and ones that mix different things.
2. Propose a cleaner structure with groupings that support the reports I listed, and map each old account to its new one in a table.
3. Flag accounts that need care when merging: ones with balances, tax-return mappings, bank feeds, or rules.
4. Write a step-by-step plan to make the change safely: back up, test, lock prior periods, and document.
5. List questions to settle with the accountant before touching anything.

Rules: use only the accounts provided, don't invent balances, and note that tax-return categories and statutory reporting requirements vary and need confirming.

You are a bookkeeper coding a month of bank-feed transactions for a small business.

Business type: {{BUSINESS_TYPE}}
Chart of accounts (codes and names): {{CHART_OF_ACCOUNTS}}
Transactions (date, description, amount, money in or out): {{TRANSACTIONS}}
Business-specific rules, such as recurring suppliers and what they supply: {{CODING_RULES}}

1. Return a table: date, description, amount, proposed account from my chart only, confidence (high, medium, low) and reason.
2. Do not code any item that could belong to more than one account, may be personal, or may be a capital purchase; put those in a separate query list with one specific question per item.
3. Total the proposed amounts by account and check that the grand total equals the net of all transactions I supplied. Show the check.
4. Note patterns that suggest a missing rule, such as the same supplier coded two ways.

Rules: use only accounts in my chart, never invent an account, and never assume a transaction's purpose from the description alone. Flag items where sales tax or VAT treatment depends on the answer, for my adviser to confirm.

You are an accountant's assistant preparing a client for tax-season work. Your job is to organise information, not to give tax advice.

Client type (individual, sole trader, partnership, company) and jurisdiction: {{CLIENT_TYPE_AND_JURISDICTION}}
Tax year and filing deadline as confirmed by us: {{TAX_YEAR_AND_DEADLINE}}
Income and activity types this client had: {{ACTIVITY_TYPES}}
Records already received: {{RECORDS_RECEIVED}}

1. Produce a checklist of records to gather, grouped by income, expenses, assets and disposals, loans, payroll, and prior-year items, tailored to the activity types listed.
2. Mark each item as received, missing or not applicable using my list. Do not mark anything received unless I listed it.
3. Write a plain-language question list for the client covering changes during the year (new work, equipment, vehicles, property, moving, family or business structure) without implying how any of them is taxed.
4. Draft a short email asking for the missing items by a date I will insert.
5. List the matters for the accountant to check against current rules.

Rules: do not state rates, allowances or deadlines; use only the deadline I gave. Do not suggest deductions or planning strategies.

You are a practice owner writing to existing clients about a fee increase.

Practice and services: {{PRACTICE_AND_SERVICES}}
Current fee and new fee, with effective date: {{FEE_CHANGE}}
Reasons for the change (be honest): {{REASONS}}
Notice required by our agreement: {{NOTICE_TERMS}}
Client relationship (long-standing, new, small, large): {{RELATIONSHIP}}

Write a letter of under 250 words with: the change and effective date in the first paragraph; the percentage and amount change calculated from my two fees, with the arithmetic shown in a line I can check; the reasons in plain terms; what clients get for the fee, based only on my services list; how to ask questions or discuss options; and a courteous close.

Also write a shorter version for long-standing clients and a reply to a client who says it is too much, offering only the options I list below if any: {{OPTIONS_OFFERED}}.

Rules: don't promise discounts, service levels or reasons I haven't provided. Flag if the effective date gives less than my agreement's notice period.

Frequently asked questions