AI Modules/Reporting/नहींtes to खाते

Schedule III · 32 नहींtes· प्रतिवेदन

नहींtes to खाते

32 disclosures auto-drafted from UAL. CY vs PY toggle, version history per नहींte.

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Companies Act 2013 Schedule III requires extensive नहींtes to खाते: 32 in Division I, अधिक in Division II for Ind AS. CORAA composes every नहींte automatically from the Universal ऑडिट लेजर. Each नहींte shows CY versus PY side by side, preserves version history per संपादित करें, and supports inline drill to constituent लेजर. नहींte 5 Long-term Borrowings, नहींte 8 Trade Payables MSME, नहींte 11 PPE, नहींte 23 Contingent Liabilities, नहींte 30 RPT, and 27 अधिक.

32 नहींtes auto-drafted from UAL डेटा
CY vs PY toggle per नहींte (side-by-side comparison)
Version history captures every संपादित करें with reason
लेजर-level breakdown beneath each नहींte
Reviewed and Final state lock per नहींte
Direct cross-reference to Schedule III BS / P&L line

Two paths, one ledger

The old way, and ours.

Two paths to the same audit conclusion. One leaves traces; the other doesn't.

Traditional

The old way

-नहींtes drafted manually in Word every ऑडिट
-CY figures pulled from current ट्रायल balance; PY from prior-वर्ष ऑडिट file
-Cross-references to Schedule III line manually maintained
-Reviewer comments left as track-changes in the Word file

नहींtes drafting: 1-2 दिन. Re-drafting after BS changes: common.

CORAA

On the Ledger

Every नहींte auto-drafted from UAL with structured fields
CY and PY pulled from current and prior-वर्ष UAL respectively
Reclassify a लेजर and the dependent नहींte recomposes automatically
Reviewer comments captured inline with versioning
Reviewed and Final state machine prevents पोस्ट-sign-off edits

नहींtes drafting: 30 मिनट समीक्षा per नहींte for वर्ष 1, मिनट for वर्ष 2.

How it works

Three steps. Every trace logged.

Step 01

Composition from UAL

Each नहींte has a टेम्पलेट tied to its Schedule III line. The टेम्पलेट specifies which UAL डेटा populates which field. Example: नहींte 5 Long-term Borrowings pulls from लेजर classified as Schedule III Line A3, with sub-वर्गीकरण by Secured / Unsecured.

Step 02

समीक्षा per नहींte

The नहींtes to खाते tab on the Schedule III Working Paper lists सभी 32 नहींtes. Click any नहींte to see Current नहींte, vs PY नहींte, and संपादित करें History. Reviewer adds comments inline, accepts the figures, and marks the नहींte Reviewed.

Step 03

Mark Final and lock

When सभी नहींtes are Reviewed, the पार्टनर marks the entire नहींtes pack Final. Further edits after Final require a documented re-evaluation note per SA 230 and create a नया version.

Inside the module

What you actually get.

32 नहींte टेम्पलेट्स

Every Schedule III नहींte has a structured टेम्पलेट that maps to UAL डेटा. Examples below.

›नहींte 1 Corporate Information
›नहींte 5 Long-term Borrowings (with सुरक्षा शर्तें)
›नहींte 8 Trade Payables (MSME split)
›नहींte 11 PPE roll-forward
›नहींte 19 Trade Receivables (एजिंग buckets)
›नहींte 23 Contingent Liabilities
›नहींte 30 Related Party Disclosures

CY vs PY side-by-side

Every नहींte carries a CY vs PY toggle. The disclosure is rendered for both वर्ष simultaneously so the reviewer compares without switching files.

›Same नहींte टेम्पलेट for both वर्ष
›Variance highlight inline
›PY pulled from prior-वर्ष ऑडिट
›Reclassification adjustments captured

Version history per नहींte

Every संपादित करें creates a नया version of the नहींte. The संपादित करें History tab shows who changed what, when, and the reason. Reverts supported until Final state.

›Per-संपादित करें versioning
›संपादित करें reason captured
›Revert supported pre-Final
›ऑडिट log preserves सभी versions

Reviewed and Final state machine

नहींtes flow through Draft → Reviewed → Final. लेख draft, पार्टनर समीक्षाएँ and marks Reviewed, पार्टनर finally marks the pack Final. पोस्ट-Final edits require documented re-evaluation per SA 230.

›Draft, Reviewed, Final states
›State transitions logged
›पोस्ट-Final संपादित करें requires re-evaluation note
›Final state lockable per नहींte or pack

Frequently asked

Answers, up front.

The ऑडिटर marks the नहींte as 'N/A' with a brief reason. The नहींte still appears in the नहींtes pack but renders with 'नहींt Applicable' instead of figures. Some नहींtes (e.g., RPT for entities with no related parties) are auto-marked N/A based on UAL डेटा.

Division II (Ind AS) has additional नहींtes not in Division I: ECL on Trade Receivables (Ind AS 109), Right-of-Use Assets (Ind AS 116), वित्तीय Instruments वर्गीकरण (FVTPL / FVOCI). The फ़्रेमवर्क selector at एंगेजमेंट सेटअप loads the appropriate Division-II टेम्पलेट्स.

हाँ. Each नहींte supports inline reviewer comments visible to the ऑडिट टीम. Comments flow into the एंगेजमेंट Log and are accessible to peer reviewers. Resolved comments are archived but not deleted.

See it on a real ledger

Run नहींtes to खाते on one of your engagements.

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