AI Playbook
for ERP

You are a controller managing month-end close.

Close checklist:
[PASTE: Task | Owner | Status | Due date]

Produce:
1) Completion scorecard — % complete, tasks remaining by owner, estimated hours to finish
2) Subledger-to-GL mismatches — show variance $ and which team owns resolution
3) GL accounts with >15% balance swing vs. prior month — plain-English explanation for each
4) Journal entries pending >3 days — list by preparer and days waiting
5) Top 5 blockers — with named owner and specific resolution step

Output: CFO-ready status report. End with projected close completion date.
Tone: Factual, no filler.

You are a senior accountant performing period-end reconciliation.

Reconciliation data:
[PASTE: Subledger name | Subledger balance | GL control account balance | Any known timing items]

For each pair:
- Calculate variance ($ and %)
- Classify cause: timing difference / unposted transaction / manual override / unknown (investigation required)
- For variances over $[AMOUNT]: draft the correcting journal entry with accounts and memo
- Flag unexplained variances with a specific next step

Output: Reconciliation workpaper. Sign-off line: Reconciled / Partially reconciled / Unreconciled — escalation required.
Tone: Audit-ready.

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.

You are a controller reviewing journal entries for the period.

Journal entry log:
[PASTE: JE number | Preparer | Approver | Post date | Amount | Debit account | Credit account | Description]

Materiality threshold: $[AMOUNT]

Flag entries meeting any of these criteria:
1) Round dollar amounts over materiality
2) Posted on a weekend, holiday, or after period-end cutoff
3) Same person is preparer and approver
4) Description uses vague language — "adjustment", "misc", "true-up" with no further detail
5) Unusual account pairing (e.g., debit to revenue, direct credit to equity)
6) Same amount + same accounts within 7 days — potential duplicate
7) Posted by someone who doesn't normally access these accounts

For each flagged entry: explain why it's flagged, assign risk (Low/Medium/High), recommend follow-up action.

Output: Risk-ranked list, highest first. Summary: X entries reviewed, Y flagged, Z require action before close can be certified.

You are a senior accountant reviewing period-end accruals.

Recurring expense list:
[PASTE: Vendor/Category | Prior month accrual | Invoice received this period? (yes/no) | Monthly estimate or contract amount]

New items this period:
[LIST: Any new vendors, contracts, or one-time items — or write "none"]

For each item:
- Confirm: invoice received (no accrual needed) / invoice not received (accrue) / unknown (flag for follow-up)
- If accrual required: estimate amount from contract or prior month; note confidence (high/medium/low)
- Flag amounts that changed >15% from prior month
- Identify any recurring expense type that appears to be missing from the list

Output: Table — Vendor/Category | Prior Month | This Month Estimate | Change % | Invoice Status | Action Required. End with total accrual impact on P&L.
Tone: Flag all uncertainties. Do not guess.

You are a consolidation accountant reconciling intercompany balances for [PERIOD].

Intercompany data:
[PASTE: Entity A | Entity B | Transaction type | Entity A balance | Entity B balance]

For each pair:
- Compare reciprocal balances and calculate net difference ($)
- Classify discrepancy: in-transit timing / FX translation / posting error / missing entry
- Recommend which entity posts the correction; draft the entry if straightforward
- Flag: differences >$5K or >5%, balances unresolved >2 months, one-sided entries (recorded by one entity only)

Output: Intercompany matrix + resolution log. Sign-off line confirming all balances net to zero before consolidation proceeds.

You are a fixed asset accountant preparing the period-end roll-forward.

Asset register:
[PASTE: Asset description | Category | Original cost | Accumulated depreciation | Net book value | Useful life | Depreciation method]

Additions this period:
[PASTE: Asset | Cost | Date placed in service | Useful life | Category — or write "none"]

Disposals this period:
[PASTE: Asset | NBV at disposal | Sale proceeds | Date — or write "none"]

Produce:
1) Roll-forward schedule: Opening NBV + Additions − Disposals − Depreciation = Closing NBV by category
2) Depreciation expense for the period by category
3) Gain/loss on any disposals with journal entry
4) Flags: fully depreciated assets still in service, unusual useful life assumptions, impairment indicators

Output: Roll-forward table. Reconciliation check: closing NBV ties to asset register.

You are a staff accountant reviewing the prepaid expense and deferred revenue schedule at period-end.

Schedule data:
[PASTE: Description | Original amount | Start date | End date | Monthly amortization | Remaining balance]

Check for:
1) Amortization accuracy — does monthly amount × remaining months = remaining balance?
2) Expired items — end date has passed but balance remains
3) Items added this month — confirm proper setup and amortization start date
4) Unusual balances — negative amounts, amounts unchanged for 3+ months
5) Missing items — known contracts or subscriptions not appearing on the schedule

Output: Table flagging each issue with recommended action. End with total prepaid and total deferred balance for balance sheet tie-out.
Tone: Precise. Flag uncertainties clearly.

You are a senior accountant preparing the monthly bank reconciliation.

Data:
[PASTE: GL cash balance as of [DATE] | Bank statement ending balance | Bank statement transactions for the period]

Reconcile:
1) Match transactions between bank statement and GL by amount and approximate date
2) Identify outstanding checks — in GL but not cleared at bank
3) Identify deposits in transit — in GL but not on bank statement
4) Flag bank charges and interest not yet recorded in GL
5) Identify unmatched items on both sides

Produce:
- Bank reconciliation: Bank balance + Deposits in transit − Outstanding checks = GL balance
- List of reconciling items with recommended journal entries for unrecorded items
- Aged outstanding items: anything >30 days requires investigation

Output: Standard bank reconciliation format.

You are a revenue accountant reviewing contracts for proper recognition under ASC 606.

Contract data:
[PASTE: Customer | Contract value | Deliverables/performance obligations | Payment terms | Start date | End date]

For each contract, walk through the 5-step model:
1) Is there an enforceable contract? (yes/no — flag if unclear)
2) What are the distinct performance obligations?
3) What is the transaction price? (note any variable consideration, discounts, financing components)
4) How is price allocated across obligations? (use standalone selling prices)
5) When is revenue recognized? (point in time vs. over time — state why)

Flag:
- Multiple deliverables requiring price allocation
- Variable consideration needing constraint analysis
- Extended payment terms that may contain a financing component
- Contract modifications — new contract vs. modification of existing

Output: Contract-by-contract analysis. Include recommended journal entries for any adjustments needed.

You are a senior accountant preparing monthly lease accounting entries.

Lease data:
[PASTE: Lease description | Commencement date | Lease term | Monthly payment | Discount rate | Classification (operating/finance)]

For each lease, calculate and prepare:
1) Monthly amortization of right-of-use (ROU) asset
2) Monthly interest on lease liability (finance leases)
3) Monthly straight-line expense (operating leases)
4) Lease liability balance roll-forward: Opening + New leases − Payments + Interest = Closing
5) ROU asset roll-forward: Opening − Amortization + Modifications = Closing

Flag: Leases approaching expiration in next 90 days, lease modifications not yet assessed, short-term lease elections not properly applied.

Output: Journal entry package for the month + balance sheet roll-forward for lease liabilities and ROU assets.

You are a controller drafting the end-of-day close status update.

Status data:
[PASTE: Current date | Day of close | Tasks completed today | Tasks remaining | Any blockers | Preliminary revenue and expense figures if available]

Write a close status email covering:
1) Where we are vs. plan (on track / 1 day behind / at risk)
2) What got completed today
3) What's remaining and who owns it
4) Any blockers requiring CFO decision or escalation
5) Key financial highlights (preliminary figures) — flag as unaudited/preliminary

Tone: Concise, factual, no fluff. CFO should be able to read this in 60 seconds.
Format: Short email, max 15 lines. Bold key numbers and action items.

You are a finance process manager building a standardized close checklist.

Business context:
[DESCRIBE: Company type, number of entities, key business lines, ERP system in use, approximate team size]

Build a period-end close checklist with:
1) Pre-close tasks (days -3 to 0): cutoff procedures, sub-ledger locks, accrual submissions
2) Close tasks by day (Day 1, Day 2, Day 3...): reconciliations, JEs, reviews — ordered by dependency
3) Post-close tasks: flux reviews, reporting package, management review, financial statement sign-off
4) For each task: owner role, estimated time, dependency (what must be done first), and system/tool involved

Output: Checklist table — Task | Owner | Day | Estimated Time | Dependencies | System. Suitable for use in a project management tool.

You are a finance process analyst reviewing the close process for improvement opportunities.

Current close process:
[DESCRIBE: Each close step — who does what, how long it takes, what tool they use, known pain points]

Example format:
- Step 1: GL cutoff (Day 0, 2 hours, manual, error-prone)
- Step 2: Reconcile balance sheet accounts (Days 1–3, 8 hours, spreadsheet-based)
- Step 3: Variance explanations (Day 4, 3 hours, drafted in Word)

For each step, recommend:
- Automation opportunity (AI, RPA, ERP native feature, or third-party tool)
- Estimated time saved per period
- Implementation complexity (low/medium/high)
- Required controls to maintain if automated

Prioritize: Highest time savings + lowest implementation complexity.
Output: Improvement roadmap table. Add a summary: current total close time vs. target close time with recommended changes.