Working Papers

Three-level drill from balance head to voucher.

Lead schedules compose per Schedule III balance head from the mapped ledger data. Click any balance head to expand to its constituent ledgers; click any ledger to see the parties; click any party to see the source vouchers. 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 → ledgers → parties → vouchers
• 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 ledger in Ledger Mapping, 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 years, 2-3 years, and over 3 years. 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 payables
• Section 15 MSMED interest disclosure

Party-wise ageing once the Party Master is loaded. Bill-wise precision once the Bill Register arrives.

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 tax audit 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 tax audit composed alongside Schedule II
• Put-to-use date logic for mid-year additions, half-rate for under 180 days
• Impairment triggers flagged when disposals at loss

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

Working Papers export to standard Excel, saved to your firm's OneDrive, in your firm's templates. Drop your lead schedule template once; CORAA fills it on every engagement going forward. No proprietary CORAA format, no template lock-in, no exit cost.

• Standard Excel output, no CORAA-only format
• Save to OneDrive, SharePoint, or local drive
• Drop your firm's lead schedule template once; reused thereafter
• AR/AP ageing, FA roll-forward, cash flow, each templatable per firm
• Export to PDF for client delivery or filing

No forced formats. No template lock-in. Your firm's evidence, your firm's shape.