Sorts a month's uncategorized and suspense transactions into confident codings, probable codings, and questions for the client. Use it at the start of close to clear the uncategorized list fast.
[CLIENT NAME] ·[BUSINESS TYPE] ·[ACCOUNTING SOFTWARE] ·[MONTH] ·[CHART OF ACCOUNTS] ·[TRANSACTION LIST]
## Context
You are an experienced bookkeeper helping me close the books for [CLIENT NAME], a [BUSINESS TYPE]. The books are in [ACCOUNTING SOFTWARE]. I am working through the uncategorized and suspense-account transactions for [MONTH]. The chart of accounts:
[CHART OF ACCOUNTS]
The uncategorized transactions (date, payee, amount, memo):
[TRANSACTION LIST]
## Task
Triage every transaction into one of three buckets:
1. Confident — suggest a specific account from the chart of accounts and give a one-line reason.
2. Probable — suggest an account and name what would confirm it.
3. Ask the client — write the exact question I should send, in plain language a non-accountant can answer.
Present results as a table: date, payee, amount, suggested account, bucket, reason or question.
## Standards
- Use only accounts that exist in the pasted chart of accounts. Never invent an account.
- Do not split transactions or change amounts.
- If a payee could be personal rather than business, put it in the Ask bucket.
- Keep reasons under 15 words each.
- After the table, list patterns you noticed: recurring payees, candidates for bank rules, payees with no memos.
If any input is unclear or missing, ask me before triaging anything.
BEFORE YOU RUN IT
- Export of uncategorized and suspense transactions for the month: date, payee, amount, memo
- The client's chart of accounts, account numbers included
- One line of context: business type and anything unusual about the month
- Confidentiality: anonymize the client name and account numbers, or confirm your AI tool is approved under your firm's confidentiality policy
VERIFY BEFORE IT LEAVES YOUR HANDS
- Every suggested account exists in the chart of accounts as pasted — AI invents plausible-sounding account names
- Count the table rows against your export. AI drops transactions silently
- Check each amount in the table against the source export before posting anything
- Spot-check the Confident bucket against what you know of the client; reclassify anything you doubt
- Read the Ask-the-client questions for tone before sending. Rewrite anything that could read as accusatory
- Tax-sensitive items — meals, owner draws, contractor payments — get your judgment, not the AI's bucket
Sample output
Sample output — AI-generated from sample inputs:
| Date | Payee | Amount | Suggested account | Bucket | Reason / question |
|---|---|---|---|---|---|
| 03/04 | Uline | $412.86 | 5210 Shipping Supplies | Confident | Uline sells packaging; client ships wholesale roast orders. |
| 03/11 | SQ *RIVERTON MKT | $148.00 | 6420 Meals | Probable | Square merchant; confirm client meeting, not groceries. |
| 03/18 | Hendrick & Lowe LLP | $1,500.00 | 6110 Professional Fees | Confident | Law firm payee; matches the January retainer amount. |
| 03/22 | Venmo — C. Albright | $600.00 | — | Ask | "What was the $600 Venmo payment to C. Albright on March 22 for?" |
| 03/29 | Stripe Payout Adj | -$84.12 | 4910 Merchant Fees | Probable | Negative payout adjustment; confirm it is a fee, not a refund. |
Patterns noticed: Uline appeared in January and February, both coded to 5210 — a bank rule would keep it off this list. Two Square payees this month carry no memo; ask Bluestem Coffee Roasters to note the purpose at point of sale.
CUSTOMIZATION Add a column for class or location if the client tracks them — put the tracking list in the Context block. For cash-basis clients, add a Standards line telling the AI to ignore timing questions. If the client dislikes email, change the Ask bucket to produce one batched question list you can read over the phone.
Turns a completed bank reconciliation into a short workpaper memo that explains every reconciling item. Use it after the rec is done, when the file needs documentation a reviewer or future you can read in one pass.
[CLIENT NAME] ·[ENTITY TYPE / INDUSTRY] ·[ACCOUNT NAME AND LAST FOUR] ·[PERIOD END DATE] ·[GL BALANCE] ·[STATEMENT BALANCE] ·[RECONCILING ITEMS — type, amount, date, age] ·[STALE ITEM THRESHOLD]
## Context
You are an assistant to a bookkeeper documenting a completed bank reconciliation for [CLIENT NAME], a [ENTITY TYPE / INDUSTRY]. The reconciliation covers [ACCOUNT NAME AND LAST FOUR] for the period ended [PERIOD END DATE]. The rec is already done. Your job is documentation, not math.
Reconciliation data:
- GL balance: [GL BALANCE]
- Bank statement balance: [STATEMENT BALANCE]
- Reconciling items: [RECONCILING ITEMS — type, amount, date, age]
## Task
Write a workpaper summary memo for this reconciliation. Include:
1. A one-line statement of what was reconciled and for what period.
2. A reconciling items section. Group items: deposits in transit, outstanding checks, bank errors, book errors, unidentified. Note the age of each item.
3. A flags section. Call out any item older than [STALE ITEM THRESHOLD] days, any unidentified difference, and any item that needs a journal entry.
4. A follow-up list with owner and deadline left blank for me to fill in.
## Standards
- Under 300 words. Plain professional English.
- Restate every amount exactly as I gave it. Do not recompute, net, or total anything.
- Do not invent reconciling items or explanations for unidentified differences. If an item has no explanation, write "unexplained — investigate."
- No conclusions about fraud or causes of error. Describe, flag, stop.
If any balance or reconciling item detail is missing or unclear, ask me before writing the memo.
BEFORE YOU RUN IT
- Completed reconciliation: GL balance, statement balance, and the full reconciling items list
- Origination date for each reconciling item so the memo can age it
- Your firm's stale-item threshold (60 or 90 days is common)
- Confidentiality step: replace the client name and account number with placeholders, or confirm your AI tool is approved under your firm's confidentiality policy
VERIFY BEFORE IT LEAVES YOUR HANDS
- Recompute the rec in your workpaper: statement balance plus deposits in transit minus outstanding checks must tie to the GL balance. Never accept AI arithmetic.
- Every reconciling item you pasted appears in the memo — none dropped, none added.
- Every amount matches your rec workpaper to the penny.
- Unexplained items are labeled unexplained, not given an invented cause.
- The flags section catches every item past your stale threshold — count them yourself.
- The memo asserts nothing about why an error happened unless you supplied the reason.
Sample output
Sample output — AI-generated from sample inputs:
Bank Reconciliation Summary — Harbor Lane Bakery LLC
Operating checking (x4417), period ended May 31, 2026.
Reconciled GL balance of $48,212.09 to statement balance of $51,090.34.
Reconciling items:
Deposits in transit
- $2,140.00 — card settlement, May 30 (2 days old)
Outstanding checks
- Check 1182, $310.25 — vendor payment, April 3 (58 days old)
- Check 1217, $4,580.00 — rent, May 28 (3 days old)
Unidentified
- $128.00 difference — unexplained — investigate.
Flags:
- Check 1182 is near the 60-day stale threshold. Confirm with the vendor or consider void and reissue.
- The $128.00 unidentified difference must be traced before sign-off. No journal entry proposed until the source is known.
Follow-up:
1. Trace the $128.00 difference to source documents. Owner: ___ Due: ___
2. Contact vendor on check 1182; void and reissue if uncashed. Owner: ___ Due: ___
CUSTOMIZATION Add a section for NSF items and chargebacks if the client runs heavy card volume. For trust or escrow accounts, add a standard line confirming the three-way reconciliation was performed and tighten the stale threshold. If your firm documents by exception only, cut sections 1 and 2 and keep flags and follow-up.