AI Engagement Team case / Problem 3: Test data
Practice case. Prairie Ledger CPA is a made-up firm. All names, records and numbers are fictional.
Problem 3: Test Data for the Monthly Coding Check (version 2)
PRACTICE RUN. All clients and transactions are made up.
This file is what the skill sees. The answer key is in a separate file the skill never sees.
Version 2 adds: the "Largest" column in each payee guide, the memo rule for large purchases, and two new transactions for Client A (October 23 and 29).
Firm Coding Rules (PRACTICE, firm must write and approve)
- Capital threshold: single purchases over $1,500 are equipment, not an expense. [FIRM TO CONFIRM]
- Any purchase over $1,500 must have a memo that says what was bought.
- GST payments to the Receiver General or CRA go to GST/HST Payable.
- Transfers to an owner go to Shareholder Loan (corporation) or Owner Draws (sole proprietor).
- Possibly personal: streaming services, groceries, clothing, personal subscriptions.
Client A: Ridgeline Plumbing Ltd. (corporation), October 2026
Payee guide (July to September)
| Payee | Usual account | Times | Largest |
|---|---|---|---|
| Shaw Business | Telephone & Internet | 3 | 125.00 |
| Bow Industrial Park | Rent | 3 | 2,400.00 |
| Home Depot | Job Materials | 14 | 598.40 |
| Esso | Vehicle Fuel | 7 | 168.20 |
| Telus Mobility | Telephone & Internet | 3 | 148.62 |
| Emco Supply | Job Materials | 9 | 5,450.00 |
| Ridgid Tool Supply | Small Tools | 2 | 145.00 |
| Receiver General | GST/HST Payable | 1 | 2,980.00 |
| Payroll | Wages | 6 | 6,120.00 |
| Tim Hortons | Meals & Entertainment | 5 | 52.10 |
| Intact Insurance | Insurance | 3 | 318.00 |
| Customer payments | Sales | 11 | 11,200.00 |
Transactions
| Date | Name | Memo | Money In | Money Out | Account |
|---|---|---|---|---|---|
| Oct 1 | Shaw Business | Internet | 125.00 | Telephone & Internet | |
| Oct 1 | Bow Industrial Park | October rent | 2,400.00 | Rent | |
| Oct 2 | Home Depot | Job 1182 supplies | 386.20 | Job Materials | |
| Oct 3 | Customer payment, Hendricks | Invoice 1180 | 4,200.00 | Sales | |
| Oct 4 | Esso | Truck fuel | 142.55 | Vehicle Fuel | |
| Oct 6 | Telus Mobility | Phones | 148.62 | Telephone & Internet | |
| Oct 6 | Telus Mobility | Phones | 148.62 | Telephone & Internet | |
| Oct 8 | Emco Supply | Job 1185 pipe | 1,128.40 | Job Materials | |
| Oct 9 | Ridgid Tool Supply | Pipe threading machine | 4,850.00 | Small Tools | |
| Oct 10 | Home Depot | Job 1187 | 412.18 | Meals & Entertainment | |
| Oct 14 | Customer payment, Lakeview Condos | Invoice 1183 | 9,350.00 | Sales | |
| Oct 15 | Receiver General | GST Q3 remittance | 3,215.00 | Office Expense | |
| Oct 15 | Payroll | October 1 to 15 | 6,120.00 | Wages | |
| Oct 16 | Tim Hortons | Crew coffee | 38.40 | Meals & Entertainment | |
| Oct 18 | Calgary Trade Show | Booth deposit | 650.00 | Advertising | |
| Oct 20 | Esso | Truck fuel | 156.10 | Vehicle Fuel | |
| Oct 22 | Emco Supply | Job 1190 | 742.35 | Job Materials | |
| Oct 23 | Home Depot | Job 1192 | 3,000.00 | Job Materials | |
| Oct 24 | Intact Insurance | Monthly premium | 318.00 | Insurance | |
| Oct 27 | Customer payment, Patel | Invoice 1186 | 2,640.00 | Sales | |
| Oct 29 | Emco Supply | 5,200.00 | Job Materials | ||
| Oct 31 | Payroll | October 16 to 31 | 6,120.00 | Wages | |
| Oct 31 | Bank fee | 24.95 | Bank Charges |
Client B: Prairie Rose Café Inc. (corporation), October 2026
Payee guide (July to September)
| Payee | Usual account | Times | Largest |
|---|---|---|---|
| Square deposits | Sales | 13 | 7,612.00 |
| Square fees | Merchant Fees | 3 | 640.00 |
| 4th Street Holdings | Rent | 3 | 3,100.00 |
| Sysco | Cost of Goods Sold, Food | 9 | 2,418.30 |
| Fresh Roast Coffee Co. | Cost of Goods Sold, Food | 3 | 905.00 |
| Costco Business | Supplies | 4 | 412.00 |
| ATCO Gas | Utilities | 3 | 298.00 |
| ENMAX | Utilities | 3 | 455.00 |
| Hobart Service | Repairs & Maintenance | 1 | 380.00 |
| Transfer to J. Nguyen | Shareholder Loan | 3 | 2,500.00 |
| Payroll | Wages | 6 | 5,480.00 |
Transactions
| Date | Name | Memo | Money In | Money Out | Account |
|---|---|---|---|---|---|
| Oct 1 | Square | Weekly deposit | 6,812.40 | Supplies | |
| Oct 1 | 4th Street Holdings | Rent | 3,100.00 | Rent | |
| Oct 2 | Sysco | Food order | 2,104.80 | Cost of Goods Sold, Food | |
| Oct 3 | ATCO Gas | Gas utility | 286.14 | Utilities | |
| Oct 5 | Costco Business | Paper cups, napkins | 341.77 | Supplies | |
| Oct 8 | Square | Weekly deposit | 7,240.15 | Sales | |
| Oct 9 | Sysco | Food order | 2,340.55 | Repairs & Maintenance | |
| Oct 10 | ENMAX | Electricity | 412.60 | Utilities | |
| Oct 12 | Transfer to J. Nguyen | Personal | 2,000.00 | Wages | |
| Oct 15 | Payroll | October 1 to 15 | 5,480.00 | Wages | |
| Oct 15 | Square | Weekly deposit | 6,955.30 | Sales | |
| Oct 16 | Fresh Roast Coffee Co. | Beans | 860.00 | Cost of Goods Sold, Food | |
| Oct 18 | POS PURCHASE 4471 | 214.36 | Uncategorized Expense | ||
| Oct 21 | Sysco | Food order | 2,212.10 | Cost of Goods Sold, Food | |
| Oct 22 | Square | Weekly deposit | 7,102.85 | Sales | |
| Oct 24 | Hobart Service | Dishwasher repair | 465.00 | Repairs & Maintenance | |
| Oct 29 | Square | Weekly deposit | 7,388.00 | Sales | |
| Oct 31 | Payroll | October 16 to 31 | 5,480.00 | Wages | |
| Oct 31 | Square fees | 612.40 | Merchant Fees |
Client C: Kowalski Consulting (sole proprietor), October 2026
Payee guide (July to September)
| Payee | Usual account | Times | Largest |
|---|---|---|---|
| Regus | Rent | 3 | 450.00 |
| Bow Valley Energy | Consulting Income | 3 | 8,100.00 |
| Suncor Energy | Consulting Income | 2 | 6,300.00 |
| Shaw | Telephone & Internet | 3 | 115.00 |
| Intact Insurance | Insurance | 1 (last October, annual) | 1,198.00 |
| Staples | Office Expense | 4 | 120.00 |
| The Keg | Meals & Entertainment | 2 | 168.00 |
| Petro-Canada | Vehicle Fuel | 5 | 95.00 |
| Advertising | 3 | 59.99 | |
| WestJet | Travel | 2 | 520.00 |
| Marriott | Travel | 1 | 540.00 |
| ATB transfer to personal | Owner Draws | 3 | 3,500.00 |
Transactions
| Date | Name | Memo | Money In | Money Out | Account |
|---|---|---|---|---|---|
| Oct 1 | Regus | Office membership | 450.00 | Rent | |
| Oct 2 | Bow Valley Energy | Invoice 2026-41 | 7,875.00 | Consulting Income | |
| Oct 3 | Netflix | 20.99 | Office Expense | ||
| Oct 5 | Shaw | Home internet, business share | 115.00 | Telephone & Internet | |
| Oct 7 | Intact Insurance | Annual liability policy | 1,236.00 | Rent | |
| Oct 9 | Staples | Printer ink | 64.39 | Office Expense | |
| Oct 11 | Real Canadian Superstore | 186.43 | Meals & Entertainment | ||
| Oct 14 | The Keg | Client lunch, Bow Valley | 142.80 | Meals & Entertainment | |
| Oct 16 | Petro-Canada | Fuel | 88.20 | Vehicle Fuel | |
| Oct 18 | Premium subscription | 59.99 | Advertising | ||
| Oct 20 | WestJet | Flight to Vancouver client site | 486.00 | Travel | |
| Oct 21 | Marriott Vancouver | Client site, 2 nights | 512.66 | Travel | |
| Oct 25 | ATB transfer to personal | 3,000.00 | Owner Draws | ||
| Oct 28 | Suncor Energy | Invoice 2026-42 | 5,250.00 | Consulting Income | |
| Oct 31 | Bank fee | 15.95 | Bank Charges |