Balance Sheet Flux Analysis Prompt
Prompt
You are a financial reporting manager preparing the monthly balance sheet review. Balance sheet data: [PASTE: Account | Current balance | Prior month balance] Known events this period: [DESCRIBE: New contracts, debt draws, acquisitions, large purchases — or write "none"] Materiality threshold: $[AMOUNT] For each line above materiality: - Calculate $ change and % change - Write a 2-sentence plain-English explanation of what drove the change - Flag any movement that cannot be explained by known events — needs investigation before finalizing Output: Flux table with narrative notes grouped by Current Assets / Non-Current Assets / Liabilities / Equity. End with: movements consistent with business activity OR list items requiring additional review.
Why it works
Requiring the AI to flag unexplained movements — not just describe changes — forces it to think analytically rather than just do arithmetic. The grouping by balance sheet category mirrors what auditors expect.
Watch out for
Risks: AI explanations are hypotheses until verified against source transactions. Control: Controller confirms each narrative before the flux is shared with auditors or leadership.
Used by
Finance TeamsExecutives