Stage 02 of 5 — Group Ledgers

Group every material ledger with human approval

AutoFS proposes Guidance Note reporting heads from the imported ledger names and prior firm decisions. A person reviews the grouping, resolves exceptions and approves every non-zero ledger. Running Balance Sheet and Profit & Loss totals sit beside the ledger list while the work is in progress.

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Why this stage exists

A suggestion is not an accounting conclusion. The grouping record preserves the firm's decision and the review trail behind each classification.

The stage in three parts

What goes in, who acts, what comes out.

Input

Validated Trial Balance
Client chart of accounts
AutoFS grouping suggestions
Prior firm grouping decisions where available

Accountable action

Review suggested Guidance Note heads
Resolve ungrouped and review items
Record the reason for judgmental changes
Approve the completed grouping
Build a watermarked draft to see where the figures land

Controlled output

Human-approved grouping
Ungrouped items remain visible
Versioned rules and decision history
Watermarked draft, with every assumption it made printed on its face
Grouped Trial Balance for preparation

Human approval

Grouping review

Grouping review
Item	State
Cash in hand	Cash and cash equivalents
Sundry debtors	Trade receivables
Lease rent	Needs review
Draft statements	Watermarked
Approval	Required

Controls

What is enforced here.

No silent statutory classification
Exception queue
Reasoned changes
Every draft watermarked and its assumptions listed
Versioned approval event

See the whole engagement, not just this stage.

Every stage hands the same file to the next one. Nothing is re-keyed.

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Eligible Non-Corporate Entities only. AutoFS supports preparation under the ICAI Guidance Note; applicability, professional judgment, approval and sign-off remain with the firm.

Group Ledgers | How AutoFS Works · AutoFS