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Schedule III Balance Heads· पत्र

Lead Schedules

Per Schedule III balance head सोबत three-level drill ला source व्हाउचर्स.

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CORAA Schedule III Balance Sheet सोबत three-level drill

Lead schedules आहेत the लेखापरीक्षक's primary कार्यपत्रिका साठी every Balance Sheet आणि P&L head. CORAA composes त्यांना automatically पासून the Universal ऑडिट लेजर. Each schedule shows CY आणि PY columns सोबत variance analysis. Three-level drill: balance head, लेजर्स under it, parties under the लेजर, व्हाउचर्स under the party. Tie-out enforced वर composition: Total Assets पाहिजे equal Total Equity plus Total Liabilities.

Per Schedule III balance head, Division I किंवा Division II
Three-level drill: line, लेजर्स, parties, व्हाउचर्स
CY आणि PY columns सोबत variance flag वर 25%
Tie-out invariant: Assets = Equity + Liabilities (re-checked वर every change)
Exports ला firm's Excel टेम्पलेट मध्ये OneDrive
लाइव्ह formulas: change लेजर वर्गीकरण, lead schedules recompute

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

-Lead schedules built द्वारे आर्टिकल assistants मध्ये Excel
-Each schedule एक separate workbook सोबत manual VLOOKUPs ला the चाचणी balance
-PY figures copy-pasted पासून prior-वर्ष कार्यपत्रिका file
-Tie-out checked वर the end आणि reworked जर BS doesn't balance

Build time: 2-3 दिवस per ऑडिट. Errors: typical. Tie-out failures caught late.

CORAA

On the Ledger

Lead schedules composed पासून UAL via लाइव्ह formulas
PY figures pulled पासून prior-वर्ष audited closing automatically
Three-level drill पासून any line साठी evidence
Tie-out enforced before composition; BS cannot fail ला balance
Reclassify एक लेजर आणि every dependent schedule recomputes

Build time: instant. Errors: arithmetic-impossible. Tie-out: enforced.

How it works

Three steps. Every trace logged.

Step 01

Schedule III mapping drives composition

Once लेजर वर्गीकरण's Schedule III dimension आहे set, every लेजर आहे एक Sch III line code. Lead schedules aggregate लेजर्स द्वारे line code वापरून SUMIFS over the चाचणी Balance.

Step 02

Three-level drill

Click any Sch III line ला expand ला its constituent लेजर्स. Click any लेजर ला see the parties contributing ला it. Click any party ला see the source व्हाउचर्स. Read-only वर all three levels; corrections happen via लेजर वर्गीकरण.

Step 03

Variance analysis अंतर्भूत

CY आणि PY columns side द्वारे side. Variances above 25% flagged साठी explanation (CARO Rule 11(e) trigger). The variance टीप feeds CARO 2020 Clause 3(xi)(e) directly.

Inside the module

What you actually get.

Schedule III balance head coverage

Every line code पासून एक1 Equity Share Capital द्वारे F7 Other Current Assets, plus P1 महसूल द्वारे P9 Other खर्च. Division I साठी AS; Division II साठी Ind AS.

›Division I: भारतीय GAAP / AS
›Division II: Ind AS
›~90 line codes covered
›Auto-वर्गीकरण पासून लेजर वर्गीकरण

Three-level drill-down

Three levels deep, all read-only. Corrections happen वर the लेजर वर्गीकरण screen, which propagates back ला every dependent lead schedule.

›Level 1: Sch III line totals
›Level 2: constituent लेजर्स
›Level 3: parties under each लेजर
›Level 4: source व्हाउचर्स under each party

Tie-out invariant enforced

Total Assets पाहिजे equal Total Equity plus Total Liabilities. CORAA refuses ला mark एक lead schedule 'ready' जर the tie-out fails द्वारे अधिक than ₹1. Same साठी the P&L bottom line feeding Reserves & Surplus.

›BS tie-out: Assets = Equity + Liabilities
›P&L tie-out: bottom line feeds Reserves
›रोख प्रवाह tie-out: closing रोख matches BS
›Tie-out re-checked वर every change

Firm-टेम्पलेट Excel निर्यात

Lead schedules निर्यात ला मानक Excel मध्ये the firm's own टेम्पलेट format. OneDrive integration means the Excel lives मध्ये the firm's cloud, नाही CORAA's.

›Drop firm टेम्पलेट once, वापरले thereafter
›Per balance head निर्यात
›Bundled निर्यात साठी full lead schedule pack
›OneDrive / SharePoint / local drive

Frequently asked

Answers, up front.

लेजर वर्गीकरण समर्थन करते percentage-allocated mapping. साठी example, एक accrual लेजर ते's 40% current आणि 60% non-current gets allocated accordingly; the lead schedule renders both portions वर त्यांचे respective Schedule III lines सोबत the percentage shown मध्ये the drill.

Three sources, मध्ये priority order: (1) prior-वर्ष ऑडिट अहवाल uploaded वर एंगेजमेंट सेटअप, OCR-extracted; (2) prior-वर्ष चाचणी Balance Excel uploaded; (3) prior-वर्ष CORAA एंगेजमेंट, जर it exists मध्ये तुमचे workspace. The source आहे shown next ला the PY figure साठी पडताळणी.

होय. Every line समर्थन करते inline लेखापरीक्षक notes ते flow into the ऑडिट कार्यपत्रिका file. Notes आहेत versioned per the एंगेजमेंट log आणि visible ला peer reviewers.

See it on a real ledger

Run lead schedules on one of your engagements.

Bring a Trial Balance and a General Ledger. We'll walk through working papers end-to-end on your data, not a sandbox.

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