Illustrative CPA report · fictional client
From a client question to a reviewable schedule.
Here is the kind of dated, organized answer a CPA could request after a client’s records are connected and tested. It shows the figures, the ledger comparison and the facts still needing attention.
01 / Ask the client’s AI agent
A precise request makes the answer useful.
“Show deferred revenue as of June 30, 2026 and the January–June movement by customer and contract. Compare the closing schedule to the general ledger. Flag missing support and questions for me to review.”
02 / Illustrative output
Deferred revenue, six-month movement
Fictional design-services client · January 1 to June 30, 2026 · Book-account illustration
Contract schedule
Opening + additions − amounts recognized = closing balance.
| Customer / contract | Opening Jan 1 | New deferrals Jan–Jun | Recognized Jan–Jun | Closing Jun 30 |
|---|---|---|---|---|
| Sample customer AC-101 | $12,000 | $18,000 | ($14,000) | $16,000 |
| Sample customer BC-102 | $8,500 | $9,000 | ($11,000) | $6,500 |
| Sample customer CC-103 | $0 | $15,000 | ($5,000) | $10,000 |
| Total schedule | $20,500 | $42,000 | ($30,000) | $32,500 |
On a small screen, scroll the schedule sideways to see every column.
03 / Reconcile before relying on it
A visible difference, not a hidden assumption.
The illustrated contract schedule does not tie to the illustrated general-ledger control balance. A possible $1,500 unassigned receipt appears in the sample entries, but its treatment cannot be concluded from a receipt alone.
Find the supporting contract and determine whether the receipt belongs in this schedule. The difference remains open until checked.
04 / Show what supports the answer
Sources and definitions
In a real implementation, this section would identify the connected records, extract dates and agreed calculations that produced each amount.
- Contract listingIllustrative agreements C-101 to C-103, with effective dates and assumed service periods.
- General ledgerIllustrative account 2400 control balance at June 30: $34,000.
- Entry exportIllustrative January–June postings, including one unassigned June 28 receipt of $1,500.
05 / Clarify the remaining facts
Questions the system should surface
- 01
Which customer and agreement does the $1,500 receipt belong to? Obtain the agreement and confirm whether it should appear in the deferred-revenue schedule.
- 02
What supports the $5,000 recognized for C-103? Confirm the relevant work or milestone and its supporting document.
- 03
Were any June adjusting entries posted after this export? Refresh the ledger and schedule if the cutoff changed.
Your client question will be different
What would you want to ask directly?
Start with one recurring request and the output format your practice needs. We can scope the required records, access and testing for a pilot.