India Audit Lens
Classify ledgers and map current-year comparatives
Ledger Classification maps the imported trial balance to Schedule III heads. Account Mapping is a different task: it pairs current-year accounts/parties with their prior-year counterparts for comparatives. Complete…
By India Audit Lens product team · Updated 2026-07-17
Classify the trial balance
Open Data → Classification and confirm the active data year. Review the mapping-progress summary, unmapped count, confidence/method badges and live statement preview. Click AI Classify if the classifier is available. Treat results as proposals. Find an account in Unmapped and drag it to the correct Schedule III sub-head. For a batch, select accounts and use Bulk Classify, or drag the selected group to a sub-head. Confirm debit- and credit-nature mappings and watch the statement totals update. Click Review (n) and process every low-confidence item: confirm the suggestion or choose the…
Use Undo/Ctrl+Z promptly for an accidental change. Review the saved state after a failed save or page refresh; do not assume a visual drag was persisted.
Use prior-year and reusable classification methods
With a prior year configured, switch to the intended year and use Carry Forward to inherit compatible prior classifications. Review every carried result, especially renamed/merged/split accounts. Under More → Mapping Rules, add a Custom Rule only when a stable match pattern exists. Choose Match Type, Match Value, Target Subhead and Priority; test the rule before saving. Remember that lower priority numbers run first and system rules are read-only. Use the Excel download/upload roundtrip only with the generated .xlsx; review updated, skipped and error rows after upload.
Check the tie-out
Review the live Balance Sheet/P&L preview. If a red Diff appears, click Why?. Separate data/completeness causes (untied TB, stock bridge, adjustments) from classification causes (unmapped accounts, sign distortion). Correct source data first; then resolve classification issues. Confirm unmapped and low-confidence counts are cleared or explicitly reviewed.
Classification cannot repair an unbalanced or incomplete source population.
Generate prior-year account mapping suggestions
Account Mapping requires a configured prior year and both years' data.
Open Data → Account Mapping. Choose Ledger Accounts, Sundry Creditors, or Sundry Debtors. Click AI Map. Review Matched, CY-only, PY-only, Coverage, Match Methods and confidence counts. Filter Fuzzy or low confidence to focus reviewer attention. For an incorrect pair, click the change-mapping action, search and select the correct account. Use Add another account when several PY accounts genuinely combine into one CY account. Use remove/unlink for an incorrect mapping and confirm the residual CY/PY-only state. Clear filters and review overall coverage plus all unmatched/new/gone accounts.
Automatic mappings are usable proposals, not audit approval. Split/merged mappings require a reconciliation of combined balances and an explanation of the structural change.
Expected result
Every material trial-balance account is assigned to the correct Schedule III sub-head, mapping confidence exceptions are reviewed, the statements tie to valid source data, and CY/PY account or party relationships are complete enough for comparatives.
Classification Review with imported, auto-classified, and unclassified summaries and method explanations.
Classification Review. Engagement scope, ledger labels, balances, counts, years, and account controls are masked. Review the method and outstanding items before continuing to the visual map.