Table 2. Prompting examples* Zero-shot... | Emerald Publishing

Table 2.

Prompting examples*

Zero-shot	Few-shot
Question: I am an accountant in the accounting department of an Austrian bicycle wholesaler. The balance sheet date is December 31. On November 15, we signed a sales contract with our customer Alpha. It states that on March 15, 2000 bicycles are to be delivered by us at €150 per unit. On December 20, we plan to order the relevant bicycles from our manufacturer and learn that, due to a price increase, they now cost €170 per unit. Sales costs amount to €5 per unit. A contract withdrawal is possible at €50 per bicycle and shall be executed if it helps to minimize the damage. A provision is required, what′s the amount recognized at year end (31 / 12)? Provide the calculation path. (Answer briefly)	How can the probability of a warranty claim outflow be calculated to recognize and assess a provision under IAS 37?
	An entity sells goods with a warranty under which customers are covered for the cost of repairs of any manufacturing defects that become apparent within the first six months after purchase. If minor defects were detected in all products sold, repair costs of 1 million would result. If major defects were detected in all products sold, repair costs of 4 million would result. The entity’s past experience and future expectations indicate that, for the coming year, 75% of the goods sold will have no defects, 20% of the goods sold will have minor defects and 5% of the goods sold will have major defects. In accordance with IAS 37 paragraph 24, an entity assesses the probability of an outflow for the warranty obligations as a whole. The expected value of the cost of repairs is: (75% of nil) + (20% of 1 m) + (5% of 4 m) = 400,000 (IAS 37.24)
	Question: I am an accountant in the accounting department of an Austrian bicycle wholesaler. The balance sheet date is December 31. On November 15, we signed a sales contract with our customer Alpha. It states that on March 15, 2000 bicycles are to be delivered by us at €150 per unit. On December 20, we plan to order the relevant bicycles from our manufacturer and learn that, due to a price increase, they now cost €170 per unit. Sales costs amount to €5 per unit. A contract withdrawal is possible at €50 per bicycle and shall be executed if it helps to minimize the damage. A provision is required, what′s the amount recognized at year end (31/12)? Provide the calculation path. (Answer briefly)
Question: In which sections of the Austrian Commercial Code is the valuation of inventories defined? (Please answer briefly in max. 2–3 lines)	Example: Which section of the Austrian Commercial Code defines the measurement of property, plant and equipment assets (e.g. production machinery)? – Property, plant and equipment are fixed assets (§ 198 Abs. 2). The measurement of fixed assets is defined in § 203. Depreciation of fixed assets is regulated in § 204.
	Question: In which sections of the Austrian Commercial Code is the valuation of inventories defined? (Please answer briefly in max. 2–3 lines)

Zero-shot	Few-shot
Question: I am an accountant in the accounting department of an Austrian bicycle wholesaler. The balance sheet date is December 31. On November 15, we signed a sales contract with our customer Alpha. It states that on March 15, 2000 bicycles are to be delivered by us at €150 per unit. On December 20, we plan to order the relevant bicycles from our manufacturer and learn that, due to a price increase, they now cost €170 per unit. Sales costs amount to €5 per unit. A contract withdrawal is possible at €50 per bicycle and shall be executed if it helps to minimize the damage. A provision is required, what′s the amount recognized at year end (31 / 12)? Provide the calculation path. (Answer briefly)	How can the probability of a warranty claim outflow be calculated to recognize and assess a provision under IAS 37?
	An entity sells goods with a warranty under which customers are covered for the cost of repairs of any manufacturing defects that become apparent within the first six months after purchase. If minor defects were detected in all products sold, repair costs of 1 million would result. If major defects were detected in all products sold, repair costs of 4 million would result. The entity’s past experience and future expectations indicate that, for the coming year, 75% of the goods sold will have no defects, 20% of the goods sold will have minor defects and 5% of the goods sold will have major defects. In accordance with IAS 37 paragraph 24, an entity assesses the probability of an outflow for the warranty obligations as a whole. The expected value of the cost of repairs is: (75% of nil) + (20% of 1 m) + (5% of 4 m) = 400,000 (IAS 37.24)
	Question: I am an accountant in the accounting department of an Austrian bicycle wholesaler. The balance sheet date is December 31. On November 15, we signed a sales contract with our customer Alpha. It states that on March 15, 2000 bicycles are to be delivered by us at €150 per unit. On December 20, we plan to order the relevant bicycles from our manufacturer and learn that, due to a price increase, they now cost €170 per unit. Sales costs amount to €5 per unit. A contract withdrawal is possible at €50 per bicycle and shall be executed if it helps to minimize the damage. A provision is required, what′s the amount recognized at year end (31/12)? Provide the calculation path. (Answer briefly)
Question: In which sections of the Austrian Commercial Code is the valuation of inventories defined? (Please answer briefly in max. 2–3 lines)	Example: Which section of the Austrian Commercial Code defines the measurement of property, plant and equipment assets (e.g. production machinery)? – Property, plant and equipment are fixed assets (§ 198 Abs. 2). The measurement of fixed assets is defined in § 203. Depreciation of fixed assets is regulated in § 204.
	Question: In which sections of the Austrian Commercial Code is the valuation of inventories defined? (Please answer briefly in max. 2–3 lines)

Note(s):

*Original Prompts were written in German. The examples given were translated

Source(s): Authors’ own work