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AI Modules/Working Papers/रोख प्रवाह Workings
AS 3 · Ind AS 7· पत्र

रोख प्रवाह Workings

Indirect method per AS 3 / Ind AS 7. Reconciles ला रोख आणि बँक closing balance.

रोख प्रवाह Workings indirect method

AS 3 (भारतीय GAAP) आणि Ind AS 7 prescribe the रोख प्रवाह Statement structure: Operating, Investing, आणि Financing activities सोबत the indirect method (बहुतेक common मध्ये भारत). CORAA composes the statement पासून Balance Sheet movement plus P&L non-रोख adjustments. The closing रोख balance derived पाहिजे reconcile ला the रोख आणि बँक line वर the Balance Sheet; CORAA enforces हे tie-out.

  • Indirect method per AS 3 (भारतीय GAAP) आणि Ind AS 7
  • Three sections: Operating, Investing, Financing
  • Composed पासून Balance Sheet movement plus P&L non-रोख adjustments
  • Tie-out: closing रोख matches Balance Sheet रोख आणि बँक
  • Per-line drill ला constituent लेजर movements
  • Working capital change auto-derived पासून receivables, payables, साठा
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

  • -रोख प्रवाह built manually मध्ये Excel पासून BS movement
  • -Non-रोख adjustments (घसारा, finance cost) added back पासून P&L द्वारे hand
  • -Working capital change computed separately
  • -Tie-out failures discovered during पुनरावलोकन आणि reworked
रोख प्रवाह build time: 3-4 तास. Tie-out failures: common, painful.
CORAA

On the Ledger

  • रोख प्रवाह composed पासून BS आणि P&L movement automatically
  • Non-रोख adjustments derived पासून P&L line वर्गीकरण
  • Working capital change pulled पासून receivables, payables, साठा deltas
  • Closing रोख matches Balance Sheet रोख आणि बँक, tied वर composition
  • Per-line drill ला constituent लेजर movements साठी ऑडिट पुनरावलोकन
रोख प्रवाह instant. Tie-out enforced before composition completes.
How it works

Three steps. Every trace logged.

Step 01

Operating activities

Profit Before Tax adjusted साठी non-रोख items (घसारा, amortization, finance cost, loss/gain वर PPE disposal). मग working capital change: increase मध्ये receivables (वापर च्या रोख), increase मध्ये payables (source च्या रोख), साठा movement. Operating tax paid subtracted.

Step 02

Investing activities

Purchase च्या स्थिर मालमत्ता (वापर च्या रोख), sale च्या स्थिर मालमत्ता (source), purchase आणि sale च्या गुंतवणूक. व्याज आणि dividend received.

Step 03

Financing activities

Proceeds पासून borrowings (source), repayment च्या borrowings (वापर), proceeds पासून share issue, dividends paid, finance cost paid.

Inside the module

What you actually get.

Indirect method composition

Starts सोबत Profit Before Tax पासून the P&L. Adds back non-रोख items, adjusts साठी working capital change, deducts tax paid, arrives वर Net रोख पासून Operating Activities.

  • ›PBT as the starting point
  • ›Non-रोख add-backs: घसारा, amortization, finance cost
  • ›Working capital change पासून BS movement
  • ›Tax paid पासून current tax + tax-receivable movement

Tie-out enforced

Net change मध्ये रोख equals: Operating + Investing + Financing. हे पाहिजे equal the BS movement मध्ये रोख आणि बँक दरम्यान opening आणि closing. CORAA refuses ला mark the रोख प्रवाह 'ready' जर the tie-out fails.

  • ›Closing रोख पासून CF = Closing रोख वर BS
  • ›Tie-out enforced वर composition
  • ›Variances surface variance पुनरावलोकन
  • ›लेखापरीक्षक cannot mark ready until tied

Working capital change derivation

Increase मध्ये Trade Receivables = वापर च्या रोख; decrease = source. Same साठी साठा. Increase मध्ये Trade Payables = source; decrease = वापर. CORAA derives each पासून BS movement.

  • ›Receivables movement: source / वापर
  • ›साठा movement: source / वापर
  • ›Payables movement: source / वापर
  • ›Provisions movement: source / वापर
  • ›Other current assets / liabilities

Drill ला source लेजर्स

Every CF line drills ला the constituent लेजर movement. The लेखापरीक्षक sees काय feeds the line, शकतो पडताळणी करा against the underlying लेजर, आणि adjusts the वर्गीकरण जर needed.

  • ›Per-line drill
  • ›लेजर movement underneath
  • ›Reclassification समर्थित
  • ›ऑडिट ट्रेल per change
Frequently asked

Answers, up front.

The direct method (showing actual रोख पावत्या आणि payments) आहे rarely वापरले मध्ये भारत because it आवश्यक आहे detailed रोख-basis tracking ते बहुतेक accounting systems don't natively produce. CORAA's primary समर्थन आहे the indirect method per AS 3 आणि Ind AS 7. Direct method समर्थन आहे वर the roadmap.
Finance cost (व्याज खर्च) आहे added back ला PBT मध्ये the Operating section (it's एक non-रोख adjustment पासून operating-रोख perspective). मग deducted as एक actual रोख outflow मध्ये the Financing section (व्याज paid). हे आहे the AS 3 / Ind AS 7 convention.
Realized FX differences flow द्वारे the P&L आणि feed into Operating रोख प्रवाह naturally. Unrealized FX differences (translation adjustments) आहेत added back ला PBT as non-रोख items. Per Ind AS 7, FX-arising-वर-translation च्या रोख आणि रोख equivalents आहे shown separately, after the three activity sections.
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Cash Flow Statement AI for Statutory Audit | AS 3 / Ind AS 7 | CORAA | CORAA