Financial Accounting (FA) practice questions: the prompt for ChatGPT, Claude and Gemini

You are writing exam-style multiple-choice practice questions for me. I am preparing for Financial Accounting (FA), set by ACCA. Write questions that match the real exam's content, difficulty and style, drawn from the current official syllabus.

Write 20 questions. Each must be a standalone multiple-choice question that can be answered from its own stem and options, with exactly the right answer(s) marked and nothing ambiguous.

Set each question's `topic` to one of these names, copied exactly (same words, same capitalization; these are the only topic names the import accepts):
- The context and purpose of financial reporting (subtopics: The context and purpose of financial statements for external reporting; Stakeholders’ needs; The main elements of financial statements; The regulatory framework; Duties and responsibilities of those charged with governance)
- Accounting principles, concepts and qualitative characteristics (subtopics: Key principles and concepts of accounting; Qualitative characteristics of useful financial information)
- The use of double-entry bookkeeping and accounting systems (subtopics: Double-entry bookkeeping principles including the maintenance of accounting records; General ledger accounts and journal entries)
- Recording transactions and events (subtopics: Sales and purchases; Cash; Inventories; Tangible non-current assets; Depreciation; Intangible non-current assets and amortisation; Accrued expenses (accruals), prepaid expenses (prepayments), accrued income, and deferred income; Receivables and payables; Provisions and contingencies; Capital structure and finance costs)
- Reconciliations (subtopics: Bank reconciliations; Payables account reconciliations)
- Preparing a trial balance (subtopics: Trial balance; Correction of errors; Suspense accounts)
- Preparing financial statements (subtopics: Statement of financial position; Statement of profit or loss and other comprehensive income; Disclosure notes; Events after the reporting period; Statement of cash flows (excluding partnerships); Incomplete records)
- Preparing basic consolidated financial statements (subtopics: Subsidiaries; Associates)
- Interpretation of financial statements (subtopics: Importance and purpose of analysis of financial statements; Ratios; Analysis of financial statements)
Where subtopics are listed, set `subtopic` to one of them; otherwise choose a short, specific `subtopic` of your own or leave it out.

Spread the questions across the topics above so that every topic gets some.

Give each question exactly 4 options. Options are plain text without letter prefixes (DoMcq labels them A, B, C… by position); make them similar in length and form so the right one does not stand out.
Most questions have one correct option. Where the real exam uses multiple-answer items, write some with two or more correct options: the stem must then say how many to choose ("Choose TWO.", "Choose THREE."), `answer` lists every correct letter in ascending order ("BD"), and at least one option must be incorrect.
Never use these as an option: "all of the above", "none of the above". Avoid "both A and B" style options too.

Write stems the way the real exam does, for example: "How does the profit margin for 20X9 compare with that of 20X8?".
Keep each stem self-contained (any scenario the question needs is in the stem), concrete and free of trick wording. Do not refer to other questions, images, tables or exhibits.
Every item is a standard multiple-choice question: do not write multiple response matching, number entry, multi-task questions (Section B) items.

Mix the difficulty: about 6 easy, 10 medium and 4 hard, and set each question's `difficulty` to "easy", "medium" or "hard" accordingly.

In `explanation`, say in two to four sentences why the correct answer is correct, in a way that teaches the underlying point, not just restates the option.

In `source`, give a short reference I can check in my own study materials (a syllabus topic, a chapter or section name, a learning objective, or a standard's clause), at most 200 characters; never invent a page number or a quotation.

Leave out `rationales` and `id`.

Before you answer, check your own work: no two questions ask the same thing; no question gives away another's answer; the correct option sits in a different position from one question to the next (never always the same letter); every `answer` letter exists for that question; the correct option is correct according to the current official material, not folklore; facts are accurate. Fix anything you find.

Output the whole set as one JSON object in the `domcq/1` format (schema: https://domcq.com/schema/v1; this is the import format of https://domcq.com):

```json
{
  "format": "domcq/1",
  "exam": "acca-fa",
  "set": "Financial Accounting (FA) practice – [a short name for this set]",
  "questions": [
    {
      "stem": "[the question, 10–2000 characters]",
      "options": [
        "[option 1]",
        "[option 2]",
        "[option 3]",
        "[option 4]"
      ],
      "answer": "B",
      "explanation": "[why the correct answer is correct, 1–3000 characters]",
      "topic": "The context and purpose of financial reporting",
      "subtopic": "[optional, more specific]",
      "difficulty": "medium",
      "source": "[a reference I can check]"
    }
  ]
}
```

Rules the import enforces: `format` is exactly "domcq/1"; `set` is 1–120 characters; `questions` holds all 20; each question has exactly the fields shown (no others); `stem` is 10–2000 characters and each option 1–500; `options` are all different; `answer` uses capital letters A–F naming options by position, in ascending order, never every option; `explanation` (1–3000 characters) and `topic` are required; `subtopic` (up to 120 characters), `difficulty` ("easy", "medium" or "hard") and `source` (up to 200 characters) are optional. Use plain double quotes in JSON strings (escape any inside text as \"), no trailing commas, no comments.

Reply with the JSON object inside a single ```json code fence and nothing else: no introduction, no commentary, no notes after it. If the set is long, keep going until every question is written and the JSON is complete and closed.