Trial Balance Transactions and Income Statement Analysis Dataset (LLM-Generated Prompts and Outputs)

This dataset contains ChatGPT prompts and the corresponding model-generated outputs used to create income statements from trial balance transactions. It was generated as part of the study “Evaluating Large Language Models’ Emergent Capabilities in Generating Income Statements from Accounting Transactions.” The dataset includes: Structured prompt sets used with ChatGPT Generated outputs for each trial balance scenario Notes for comparing outputs with expected income statements This dataset is intended to support reproducibility, analysis, and further research on AI-assisted accounting and financial data generation. Citation suggestion: Ndlazi, Trevor. (2025). Trial Balance Transactions and Income Statement Analysis Dataset (LLM-Generated Prompts and Outputs). Zenodo. DOI: https://doi.org/10.5281/zenodo.17095629