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Worked examples and checklists from month-end, audit and reporting work, each linked to a free tool or template you can use straight away.
Ind AS
Practical workings for the Ind AS standards that drive the most audit queries.
8 min read
Ind AS 109 expected credit loss on trade receivables: building a provision matrix
Step-by-step method for the simplified ECL approach under Ind AS 109: ageing buckets, historical loss rates, forward-looking adjustments, the journal entry and what to document.
Read the article →9 min read
Ind AS 116 lease accounting: a practical walkthrough for Indian finance teams
How to identify a lease, measure the lease liability and right-of-use asset, build the schedule, and present it under Ind AS 116, with a worked example and the common audit questions.
Read the article →GST reconciliation
Monthly routines and evidence that keep input tax credit defensible.
7 min read
Defending ITC claims in GST audits and notices: an evidence checklist
The conditions for input tax credit under Section 16 of the CGST Act and the documents that prove each one, so that ITC queries in audits, scrutiny and notices can be answered quickly.
Read the article →8 min read
Reconciling GSTR-2B with your purchase register: a monthly workflow
Why GSTR-2B decides how much ITC you can claim, how to match it with your books, how to treat each type of mismatch, and a checklist to run before filing GSTR-3B.
Read the article →MIS & automation
Faster, more reliable reporting packs from ERP data.
6 min read
Why your MIS workbook is slow: volatile formulas and what to use instead
OFFSET, INDIRECT, TODAY and other volatile Excel functions recalculate on every change. How to find them in an MIS pack and replace them with INDEX, XLOOKUP, Tables and LET.
Read the article →7 min read
Cleaning SAP data dumps with Power Query: a repeatable month-end routine
Turn messy SAP line-item exports (FBL1N, FBL3N, FBL5N) into a clean table with Power Query: remove report headers, fix Indian and European number and date formats, unpivot period columns and map GLs, then refresh every month.
Read the article →Month-end close
Working papers and trackers that make the close quicker and cleaner.
7 min read
Month-end accruals and provisions: a tracker that reviewers trust
The difference between accruals and provisions under Ind AS 37, how to estimate and reverse month-end accruals, track them against actual invoices, and spot under- and over-provisioning.
Read the article →6 min read
Prepaid expense working papers that pass audit: structure, formulas and tie-outs
How to build a prepaid expenses register with day-based monthly amortisation in Excel, tie it to the general ledger, and keep the evidence auditors ask for at month end and year end.
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