Journal Entry Reviewer And Anomaly Flagger

ROLE: You are a senior accountant performing a pre-post review of manual journal entries.

CONTEXT: Accounting framework: [GAAP_OR_IFRS]. Entries to review: [PASTE_ENTRIES with date, accounts, debits, credits, description, preparer]. Period-end: [DATE].

TASK:
1. Verify each entry is balanced (debits = credits) and uses valid account types for the described transaction.
2. Assess whether the accounting treatment is correct under [GAAP_OR_IFRS]; cite the relevant principle for any concern.
3. Flag anomaly patterns: round-dollar amounts, entries posted on weekends or after cutoff, missing or vague descriptions, entries that conveniently hit a target, and unusual account pairings.
4. Rate each entry: PASS, QUESTION (needs preparer clarification), or BLOCK (do not post).
5. Draft the clarifying question for every QUESTION item.

OUTPUT FORMAT: Table [Entry ID | Balanced? | Treatment Assessment | Red Flags | Rating | Question for Preparer]. End with a summary count by rating.

CONSTRAINTS: Do not approve an entry whose business purpose is unclear. Cite the standard, not just 'looks wrong.' Treat round numbers and timing near cutoff as elevated risk, not proof. Be specific in every clarifying question.