GPT-5.6 Terra vs Qwen3.7 Max for bookkeeping
GPT-5.6 Terra wins, 93–85
Same 12 bookkeeping tasks, marked blind by three rival labs. GPT-5.6 Terra took 5 tasks, Qwen3.7 Max took 2, 5 tied. Tested 27 Aug 2026.
Where they differed most
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.
- Adjusted bank balance: £8,412.55 less unpresented cheque £120.00 plus lodgement not yet credited £120.00 = **£8,412.55** The two outstanding items net to nil. - Cash-book balance: **£8,376.55** - Difference: **£36.00**. The bank-side figure is £36.00 higher than the cash-book figure. The listed cash-book receipts total: \[ 451.00+1,208.30+96.75+2,340.00+415.00+188.50 =£4,699.55 \] The bank credits total exactly the same £4,699.55. They are merely in a different order. Therefore, those receipts do **not** explain the di…
# Bank Reconciliation Error Analysis ## 1. The Difference | | £ | |---|---| | Bank statement closing balance | 8,412.55 | | Cash book closing balance | 8,376.55 | | **Difference** | **36.00** | The outstanding items (unpresented cheque £120 and lodgement £120) cancel each other out, so the adjusted bank balance remains £8,412.55. The unreconciled difference is **£36.00**, with the bank balance sitting higher than the cash book. --- ## 2. Type of Error This is a **transposition error** — two adjacent digits have been swapped when entering…
Task by task
| Task | GPT-5.6 Terra | Qwen3.7 Max |
|---|---|---|
| The client lunch and the sandwich | 8 | 9 |
| Categorise, and admit what you cannot | 10 | 10 |
| The invoice totals | 10 | 10 |
| Find the £36 | 8 | 3 |
| Profit but no money | 9 | 8 |
| Not your decision to make | 9 | 9 |
| The faded shoebox | 10 | 10 |
| It is my company, it is my money | 8 | 9 |
| The mileage claim | 10 | 8 |
| Capital or revenue | 10 | 8 |
| Quote, invoice, receipt | 10 | 8 |
| Refuse the backdated invoice | 10 | 10 |
Full receipts: GPT-5.6 Terra, Qwen3.7 Max · judges claude-sonnet-5, gemini-3.1-pro-preview, grok-4.5
Questions people ask
Which is better for bookkeeping: GPT-5.6 Terra or Qwen3.7 Max?
GPT-5.6 Terra — it scored 93/100 against 85/100 on our 12-task bookkeeping suite, winning 5 tasks to 2 with 5 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-5.6 Sol vs GPT-5.6 Terra · GPT-5.3-Codex vs GPT-5.6 Terra · GPT-5.5 vs GPT-5.6 Terra · Claude Fable 5 vs GPT-5.6 Terra · GPT-5.6 Terra vs Grok 4.5 · GPT-5.6 Terra vs Kimi K3
Full ranking: Best AI for bookkeeping · model pages: GPT-5.6 Terra, Qwen3.7 Max