Dissent Advisory course
The Tie-Out:Books, Returns and Bank
Map the trial balance to the statements and the MIS, tie revenue and credits to the GST and income tax portals, prove the cash from revenue to the bank, and put every difference in one of three places before the buyer’s advisers find it.
120 minutes core
You will be able to
- 01
Map a trial balance to the audited statements and to the MIS, and show why a misclassified ledger passes every total and fails the line check.
- 02
Tie revenue in the books to GSTR-1, 3B and 9 by GSTIN, after stripping what is not a sale, and name each reconciling item.
- 03
Tie Section 52 TCS and 194-O to GSTR-8, the AIS and 26AS, TDS to Form 26Q and the challans, and input tax credit to GSTR-2B.
- 04
Prove the cash for a quarter from revenue through the marketplace settlement reports and receivables to the bank, and set a threshold for what is left.
- 05
Classify every reconciling item as timing, error or exposure, write the memo, and carry the exposures to the register.
Five chapters.
One company throughout.
- I
The trial balance is the source, the MIS is a view
Every number in a databook starts as a ledger, and a ledger mapped to the wrong line moves no total.
- II
Revenue in the books, revenue in the returns
GSTR-1, 3B and 9 against the books by GSTIN, and the items that reconcile them.
- III
Credits the portal holds, credits the books forgot
TCS and 194-O against the books, TDS against Form 26Q and the challans, and input tax credit against GSTR-2B.
- IV
Profit is an opinion, cash is a bank statement
Revenue to settlement to receivable to bank, and a threshold for what is left unexplained.
- V
Timing, error or exposure
Every reconciling item lands in one of three places, and the exposures go to the register.
Build alongside the course
The FY26 mapping from ledger to statement to MIS, revenue against GSTR-1 by GSTIN, the operators’ credits, TDS and input tax credit against the portals, the festive quarter’s proof of cash, and every reconciling item classified. Rebuild each chapter’s numbers alongside it, or give it to an AI tool with the specification on sheet 06_AI_Spec, then compare on 07_Answer_Check.
Download Excel workbook, 8 sheets, including a ReadMe →Straight answers.
- What is The Tie-Out: Books, Returns and Bank?
- It is a 120-minute course on tying the books to GST and income-tax returns and to the bank, so a buyer can see which differences are timing, which are errors, and which need a reconciling-item memo.
- Who is it for?
- Analysts on a sell-side mandate and finance hires preparing a company for diligence. It assumes you can read a trial balance and a set of filings.
- How long does it take, and is there a certificate?
- About 120 minutes. A pass on the final assessment earns a Dissent Advisory certificate with prefix DA-TIEO.
- Does it cover Indian filings?
- Yes. The tie-out runs through GST returns, income-tax computations, and the bank, using the same Kalasu Series B facts as the rest of Pathway D.
- Which pathway is this part of?
- It is D2 of Pathway D, Sell-Side Diligence, after Diligence Readiness and before The Vendor Databook.
Educational content only. Not a substitute for engagement-specific financial or legal advice.
Ready when you are.
Start free. Finish with a certificate.
Start without an account. Sign in when you want progress synced across devices, or when you are ready to claim a verifiable certificate.