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Games / Accounting

Audit Spotter

Ten documents land on your desk: invoices, trial balances, depreciation schedules, expense claims, payroll sheets and three-way matches. Each one has exactly one wrong line. Tap it before you sign off. You have five hearts.

MediumAccounting3 minNew

How to play Audit Spotter

Read the document, find the line that does not add up or breaks the rules, tap it and press Check. The explanation shows the right figure and how to recalculate it.
A correct answer scores 10 XP and a perfect run adds 20 XP. A wrong answer costs one of your five hearts. Every document is generated fresh, so the numbers change each time you play.

Where errors hide

  • Invoices. Re-multiply quantity by unit price, add the lines, then check that VAT is the stated rate of the subtotal and that the total adds up.
  • Trial balances. Assets and expenses carry debit balances; liabilities, equity and income carry credits. If the columns do not agree, look for an account on the wrong side: the difference is twice its balance.
  • Depreciation. Straight-line depreciation is cost minus residual value, divided by useful life. Forgetting the residual value is the classic slip.
  • Expense claims. Check every line against the policy, not just the total: limits per item, receipts and items that are never reimbursed.
  • Payroll. Net pay is gross pay minus every deduction. One wrong net figure means one employee is paid the wrong amount.
  • Three-way match. Pay only what was ordered, at the price agreed on the purchase order, for the goods actually received.

Why one line matters

Small errors compound. A wrong subtotal changes the VAT, a misposted account hides a real imbalance and an overpaid invoice is cash that rarely comes back. Auditors test exactly these points because they are where mistakes and fraud usually sit.
The accounting guides explain each control in depth. Practise the basics with Debit or Credit? or browse the calculators in Kurums Tools.

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