The Work Bench · Bookkeeping, Accounting, and Auditing Clerks

Compare printouts with journals

The task, from O*NET: Compare computer printouts to manually maintained journals to determine if they match.

Typical length 38 minutes. Time split: documents 100%. About 146,634,296 hours a year of desk work across the US go to this task.

Passes, one attempt by Claude Fable 5.1. The rubric was written 2026-10-01 03:34 UTC, before the attempt (2026-10-01 03:41 UTC); the grade came last (2026-10-01 03:44 UTC).

One attempt at one task on one date, with constructed material: it is not a statement that the job, or this task in a given workplace, can be done by AI. The rubric, the attempt and the grade were made by the same model in one session, in that order; a person's check of a sample of grades will be published beside them.

The brief

You keep the books at Riverbend Tool Rental. The accounting system's cash receipts printout for the week of September 22 to 26 does not agree with the handwritten cash receipts journal kept at the counter. Compare them line by line, list every difference, say which record you believe is right and why, using the other records available, and give the corrected weekly total. Do not change either record; your note goes to the owner with recommended corrections.

The material

Constructed for this example; the names, figures and documents are invented.

SYSTEM PRINTOUT (receipt number, date, customer, amount)
4101, Sep 22, Alder Landscaping, $340.00
4102, Sep 22, M. Dutton, $85.00
4103, Sep 23, Brightwater Builders, $1,260.00
4104, Sep 23, K. Sato, $120.00
4105, Sep 24, Alder Landscaping, $340.00
4106, Sep 24, Ridge Line Roofing, $575.00
4107, Sep 25, P. Nwosu, $65.00
4108, Sep 25, Brightwater Builders, $890.00
4109, Sep 26, Harbor Street Clinic, $210.00
4110, Sep 26, L. Fernandez, $45.00
Printout total: $3,930.00

COUNTER JOURNAL (handwritten, transcribed)
4101, 9/22, Alder Landscaping, 340.00
4102, 9/22, M. Dutton, 85.00
4103, 9/23, Brightwater Builders, 1,620.00
4104, 9/23, K. Sato, 120.00
4105, 9/24, Alder Landscaping, 340.00 (margin note: 'same as Mon? check')
4106, 9/24, Ridge Line Roofing, 575.00
4107, 9/25, P. Nwosu, 65.00
4108, 9/25, Brightwater Builders, 890.00
4109, 9/26, Harbor Street Clinic, 210.00
4110, 9/26, L. Fernandez, 45.00
4111, 9/26, cash sale, no name, 30.00
Journal total as written: 4,320.00

OTHER RECORDS
Bank deposit slips for the week (each day's receipts deposited the next banking day): Sep 23, $425.00; Sep 24, $1,380.00; Sep 25, $915.00; Sep 26, $955.00; Sep 29, $285.00. Deposits total $3,960.00.
Brightwater Builders invoice 2291, dated Sep 23, for $1,260.00, marked paid.
Alder Landscaping's account shows two separate rentals, Sep 22 and Sep 24, $340.00 each.

The rubric, written before the attempt

Every difference between the two records is found. Evidence: Receipt 4103 ($1,260.00 in the system, $1,620.00 in the journal); receipt 4111 ($30.00 cash sale in the journal, absent from the system); the margin question on 4105 addressed.
Each difference is resolved with evidence from the other records. Evidence: 4103 is a transposition in the journal, supported by invoice 2291 and the Sep 24 deposit of $1,380.00 (1,260 plus 120); 4111 is a receipt never entered in the system, supported by the Sep 29 deposit of $285.00 (210 plus 45 plus 30); 4105 is a real second rental per Alder's account, not a duplicate.
The corrected weekly total is $3,960.00, shown to agree with the bank deposits, and both record totals are reconciled to it. Evidence: Printout $3,930.00 is short the $30.00 receipt; journal $4,320.00 is $360.00 high from the transposition.
Neither record is altered; corrections are recommended for the owner's approval. Evidence: Enter receipt 4111 in the system; correct journal line 4103 to $1,260.00; clear the margin note on 4105.
All arithmetic is right. Evidence: Deposit sums per day, the totals and the differences all check.
A short plain note with a line-by-line table of the differences. Evidence: A table of the differing lines and a few sentences.

The attempt, one pass, unedited

Claude Fable 5.1, written 2026-10-01 03:41 UTC from the brief and the material only.

NOTE TO THE OWNER: cash receipts, week of September 22 to 26

I compared the system printout with the counter journal receipt by receipt. Eight of the ten numbered receipts agree exactly. The differences:

| Receipt | System | Journal | What the other records show | Which is right |
|---|---|---|---|---|
| 4103, Sep 23, Brightwater Builders | $1,260.00 | $1,620.00 | Invoice 2291, Sep 23, $1,260.00, marked paid. The Sep 24 deposit of $1,380.00 equals 4103 plus 4104 only if 4103 is $1,260.00 ($1,260.00 + $120.00). | The system. The journal transposed the digits, 1,620 for 1,260. |
| 4105, Sep 24, Alder Landscaping | $340.00 | $340.00, margin note "same as Mon? check" | Alder's account shows two separate rentals, Sep 22 and Sep 24, $340.00 each. The Sep 25 deposit of $915.00 equals 4105 plus 4106 ($340.00 + $575.00). | Both. A real second rental, not a duplicate; the margin question can be cleared. |
| 4111, Sep 26, cash sale, no name | not in the system | $30.00 | The Sep 29 deposit of $285.00 equals 4109 plus 4110 plus 4111 ($210.00 + $45.00 + $30.00). | The journal. The $30.00 sale was taken in and banked but never entered in the system. |

Corrected weekly total: $3,960.00. Check against the bank: deposits of $425.00 + $1,380.00 + $915.00 + $955.00 + $285.00 = $3,960.00, and each day's deposit matches that day's receipts (Sep 22: $340.00 + $85.00 = $425.00; Sep 23: $1,260.00 + $120.00 = $1,380.00; Sep 24: $340.00 + $575.00 = $915.00; Sep 25: $65.00 + $890.00 = $955.00; Sep 26: $210.00 + $45.00 + $30.00 = $285.00).

Why the two records disagree with it: the printout's $3,930.00 is short the $30.00 receipt 4111; the journal's $4,320.00 is $360.00 high from the transposition on 4103 ($1,620.00 less $1,260.00).

Recommended corrections, for your approval; I have not changed either record:
1. Enter receipt 4111, Sep 26, cash sale, $30.00, in the system.
2. Correct the journal line for 4103 to $1,260.00 and initial the change.
3. Clear the margin note on 4105: second rental, confirmed against the account.

After these, both records total $3,960.00 and agree with the bank.

The grade

Graded 2026-10-01 03:44 UTC against the rubric above, by the same model.

Criterion	Result	Note
r1	pass	4103, 4111 and the 4105 margin question, all found.
r2	pass	Each resolved with the invoice, the account and the matching daily deposit.
r3	pass	$3,960.00, tied to the bank day by day; the $30.00 shortfall and the $360.00 transposition explained.
r4	pass	Three recommendations for approval; neither record altered.
r5	pass	Every sum re-added without error.
r6	pass	A three-row table and a short note.

Overall: passes. The reconciliation uses the deposits as the tie-breaker day by day, which is the strongest evidence available, and keeps the owner in charge of the corrections.

How the examples are made and graded: the method. Every task of this job, with its length and when it comes within reach: Bookkeeping, Accounting, and Auditing Clerks.