fortax-financial-statementslisted

# Financial statements Needs Python 3 and internet: runs `scripts/fortax.py` (the Fortax engine on ai.fortax.in; your file is processed and not stored). Build the statements in a workbook where every figure is a formula back to the trial balance. This skill prepares drafts; the CA reviews, the board / partners approve, and the auditor signs. ## Inputs - **Trial balance** for the year (or period) and the previous year — Tally/Busy/Zoho export, .xlsx/.csv, with ledger name, group, opening, debit, credit, closing. - Last year's signed financial statements (comparatives, note structure, accounting policies). - Fixed asset register, ageing of debtors and creditors (with MSME status of suppliers), stock statement, loan statements, share capital register, tax computation, and any known adjustments. - The entity type, which decides the format: | Entity | Format | |---|---| | Company following Accounting Standards (AS) | Schedule III Division I, Companies Act, 2013 | | Company following Ind AS (listed, or net worth Rs 250 crore or more, and their group — Companies (Ind AS) Rules, 2015; confirm) | Schedule III Division II | | NBFC following Ind AS | Schedule III Division III | | LLP, partnership firm, proprietor, trust | ICAI Guidance Note on Financial Statements of Non-Corporate Entities (2022) formats, or as required by the regulator / bank | Formats line by line: [references/schedule-iii-formats.md](references/schedule-iii-formats.md). Thresholds that decide small-company