Why finance teams distrust black-box AI for revenue accounting

Controllers and outside accounting partners often return to spreadsheets after testing AI tools for technical accounting work. Their professional names sit on the workpapers, so they need to explain every allocation to auditors, which a vendor's model cannot do. A bare claim that a model suggested a split does not satisfy audit documentation standards, and checking a tool against the full contract can add work rather than reduce it. Reliable schedules must also be reproducible to the cent, and a worked example shows how a $100,000 bundle is allocated across three obligations with rounding handled deterministically. The proposed approach keeps humans in charge of obligations and pricing while integer arithmetic and attached evidence make results verifiable.