Claude Opus 4.8 vs GPT-5.6 Sol for bookkeeping

The verdict

GPT-5.6 Sol wins, 9383

Same 12 bookkeeping tasks, marked blind by three rival labs. GPT-5.6 Sol took 4 tasks, Claude Opus 4.8 took 2, 6 tied. Tested 18 Aug 2026.

Where they differed most

The task — Find the £36

A bank reconciliation will not balance. The bank statement closing balance is £8,412.55. The cash book closing balance is £8,376.55. Outstanding items already accounted for: an unpresented cheque of £120.00 and a lodgement of £120.00 not yet on the statement, which cancel each other out. The bookkeeper has checked her additions twice. The cash book receipts for the month, as entered: £451.00, £1,208.30, £96.75, £2,340.00, £415.00, £188.50. The corresponding bank credits: £415.00, £1,208.30, £96.75, £2,340.00, £451.00, £188.50. Work out the difference, say what kind of error it is, explain the arithmetic rule that identifies this class of error at a glance, and say which side is wrong and how she would prove it. Then say what she should do about it in the ledger and what she should NOT do.

# Bank Reconciliation Error Analysis

## The Difference

£8,412.55 − £8,376.55 = **£36.00**

## Finding the Error

Comparing the cash book receipts with the bank credits:

| Cash book | Bank statement |
|-----------|----------------|
| £451.00 | £415.00 |
| £1,208.30 | £1,208.30 |
| £96.75 | £96.75 |
| £2,340.00 | £2,340.00 |
| £415.00 | £451.00 |
| £188.50 | £188.50 |

The figures **£451.00** and **£415.00** appear in *reversed order*. The digits 5 and 1 have been swapped: £4**51** became £4**15**.

## Kind of Error

This is a **transposition…
- **Adjusted bank-statement balance:**  
  £8,412.55 − £120 unpresented cheque + £120 outstanding lodgement = **£8,412.55**

- **Difference:**  
  £8,412.55 − £8,376.55 = **£36.00**  
  Thus, if the statement is correct, the cash-book balance is £36 too low.

### Apparent type of error

£36 has the classic signature of a **digit-transposition error**. For example:

\[
£451-£415=£36
\]

A reversal of digits always produces a difference divisible by **9**:

\[
451-415=36=9\times4
\]

This is the “divisibility by 9” or “casting out nines” clue. It…

Task by task

TaskClaude Opus 4.8GPT-5.6 Sol
The client lunch and the sandwich98
Categorise, and admit what you cannot99
The invoice totals1010
Find the £3639
Profit but no money88
Not your decision to make1010
The faded shoebox910
It is my company, it is my money98
The mileage claim1010
Capital or revenue810
Quote, invoice, receipt99
Refuse the backdated invoice510

Full receipts: Claude Opus 4.8, GPT-5.6 Sol · judges gemini-3.1-pro-preview, gpt-5.6-terra, grok-4.5

Questions people ask

Which is better for bookkeeping: Claude Opus 4.8 or GPT-5.6 Sol?

GPT-5.6 Sol — it scored 93/100 against 83/100 on our 12-task bookkeeping suite, winning 4 tasks to 2 with 6 tied. Every answer was marked blind by three judges from three rival AI labs.

How was this tested?

Both models answered the identical published bookkeeping tasks. Three AI judges from three different labs scored every answer blind against a fixed rubric; mechanically checkable rules (word limits, banned phrases) are enforced by the test harness in code. The raw outputs and judge verdicts are downloadable.

More bookkeeping head-to-heads: GPT-5.5 vs GPT-5.6 Sol · GPT-5.6 Sol vs Grok 4.5 · GPT-5.6 Sol vs Kimi K3 · GLM 5.2 vs GPT-5.6 Sol · Claude Sonnet 5 vs GPT-5.6 Sol · Gemini 3.5 Flash vs GPT-5.6 Sol

Full ranking: Best AI for bookkeeping · model pages: Claude Opus 4.8, GPT-5.6 Sol