ୱାର୍କିଂ ପେପର୍

Three-level drill from balance head to ଭାଉଚର୍.

Lead schedules compose per Schedule III balance head from the Universal ଅଡିଟ୍ ଲେଜର୍. Click any balance head to expand to its constituent ଲେଜର୍; click any ଲେଜର୍ to see the parties; click any party to see the source ଭାଉଚର୍. Three levels deep, all live formulas, tie-out enforced at composition.

• Per Schedule III balance head, Equity, Borrowings, Trade Payables, Receivables, etc.
• Three-level drill: balance head → ଲେଜର୍ → parties → ଭାଉଚର୍
• CY and PY columns with variance highlight
• Tie-out enforced at composition, Assets must equal Equity + Liabilities
• Click to expand, click to drill, click to source

Reclassify a ଲେଜର୍ in ଲେଜର୍ Classification, every dependent Working Paper recomposes automatically.

Trade receivables and payables ageing, bucket by bucket.

The Sch III amendment 2021 mandates specific ageing buckets, under 6 months, 6 months to 1 year, 1-2 ବର୍ଷ, 2-3 ବର୍ଷ, and over 3 ବର୍ଷ. CORAA composes the buckets automatically with Secured / Unsecured / Doubtful splits for receivables and MSME / non-MSME splits for payables per the MSMED Act 2006.

• Receivables ageing buckets per Sch III amendment 2021
• Secured / Unsecured / Doubtful split for receivables
• MSME / non-MSME split for payables per MSMED Act 2006
• Section 41(1) cessation candidates flagged for over-3-year receivables
• Section 15 MSMED interest disclosure

Party-wise ageing at Tier II. Bill-wise precision at Tier III.

Fixed asset roll-forward by class.

PPE roll-forward composes per asset class from the Fixed Asset Register, Gross Block, Additions, Disposals, Depreciation Charge, Depreciation Reversed, Net Block. Schedule II useful-life check runs against declared depreciation method. Section 32 depreciation for ଟ୍ୟାକ୍ସ ଅଡିଟ୍ composes alongside.

• Block-wise roll-forward by asset class, Buildings, P&M, Furniture, Vehicles, IT
• Schedule II useful-life verification against declared method
• Section 32 depreciation for ଟ୍ୟାକ୍ସ ଅଡିଟ୍ composed alongside Schedule II
• Put-to-use date logic for mid-year additions, half-rate for under 180 ଦିନ
• Impairment triggers flagged when disposals at loss

Excel exports in your firm's shape, not ours.

ୱାର୍କିଂ ପେପର୍ export to standard Excel, saved to your firm's OneDrive, in your firm's ଟେମ୍ପ୍ଲେଟ୍. Drop your lead schedule ଟେମ୍ପ୍ଲେଟ୍ once; CORAA fills it on every ଏଙ୍ଗେଜମେଣ୍ଟ୍ going forward. ନା proprietary CORAA format, ନା ଟେମ୍ପ୍ଲେଟ୍ lock-in, ନା exit cost.

• Standard Excel output, ନା CORAA-only format
• Save to OneDrive, SharePoint, or local drive
• Drop your firm's lead schedule ଟେମ୍ପ୍ଲେଟ୍ once; reused thereafter
• AR/AP ageing, FA roll-forward, cash flow, each templatable per firm
• Export to PDF for client delivery or filing

ନା forced formats. ନା ଟେମ୍ପ୍ଲେଟ୍ lock-in. Your firm's evidence, your firm's shape.