OpenAI’s newly released GPT-6.1 Terra scored 78.2% on the DualEntry Accounting AI Benchmark, tying for 18th among 22 leading AI models tested.

The model performed strongest in transaction classification and journal entries. But weaker results in accounts payable and accounts receivable left it behind Google’s Gemini 4 Argon at 91.1%, Zhipu AI’s GLM-5.3 Flash at 88.1% and SpaceXAI’s Grok 4.7 at 88.1%. It also trails OpenAI’s own GPT-6.1 Sol, which scored 81.2%.

Where Terra stands out is speed. At 16.1 seconds per task it is the fastest OpenAI model on the benchmark and the third fastest overall.

Key findings:

  • GPT-6.1 Terra scored 78.2% overall, tied for 18th of 22

  • Its strongest area was transaction classification at 100% (13 of 13)

  • Its weakest area was accounts payable at 53.8% (7 of 13), tied for last

  • It scored 71.4% on hard tasks but only 75.7% on easy ones, the second-lowest easy-task score

  • Its consistency score was 65.3%, second lowest after GPT-6 Luna

  • It costs $0.042 per task, about half of GPT-6.1 Sol and a tenth of GPT-6 Astra

  • Three cheaper models scored higher: DeepSeek V4.1 Flash, GLM-5.3 Flash and GLM-5.3

  • On bank reconciliation it scored 83.3%, behind only Kimi K3.1 Pro and Muse Wonder

GPT-6.1 Terra was competitive in transaction classification, journal entries (92.3%) and bank reconciliation, but struggled more in accounts payable and accounts receivable (58.3%).

Its weakest result came in accounts payable at 53.8%, compared with 84.6% for Gemini 4 Argon.

“GPT-6.1 Terra is one of the fastest models we’ve tested, and for high-volume work like transaction classification that speed is useful,” said Benedict Dohmen, co-founder of DualEntry. “But it missed more simple accounting tasks than almost any other model, which is why finance teams should test AI on the actual work they need done, not on speed or a general benchmark score.”

The DualEntry Accounting AI Benchmark tests models on 101 synthetic accounting cases across eight areas: transaction classification, journal entries, accounts payable, accounts receivable, bank reconciliation, financial reporting, month-end close, and accounting knowledge.

Each model completes the full benchmark three times from an identical test company with the same tools and instructions. Answers are checked against reference answers written in advance using fixed scoring rules rather than an AI grader. No customer data is used.

Full results for all 22 models, including accuracy, consistency, cost, response time, and performance by accounting area, are available at dualentry.com/benchmark.

About DualEntry

DualEntry is the agentic, AI-native ERP for mid-market finance teams. It brings the general ledger, accounts payable and receivable, revenue recognition, multi-entity consolidation, and reporting into one platform, with AI agents that take on accounting work from data entry through close. Founded in 2024 and based in New York, DualEntry raised a $90 million Series A in 2025 from Lightspeed Venture Partners, Khosla Ventures, and GV. Learn more at DualEntry.com.

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