A1 Δ Account Finalization Suite · for CA firms

Finalize accounts
in days,
not months.

From the first voucher in Tally to the last verified number in the Balance Sheet. One workflow for every client, and every figure tested against the audit assertions before you sign.

Start free → Book a walkthrough

ΔFILE

= FINALIZATION FILE

Sample client · FY 2025–26

Entries booked & pushed to Tally✓ Done

GST: books ↔ GSTR-2B / 3B✓ Done

Bank reconciliation (BRS)✓ Done

Party confirmations & ageing✓ Done

Schedule III financialsComing soon

Every line verifiedComing soon

Works with Tally Bank statements Excel / CSV GST portal Zoho Books · coming soon

↻ The year-end, end to end

Everything a CA office does to close the books, in one place.

Entering the transactions is where the work starts. It is finished only when the financial statements are prepared and every number in them can be backed up. Delta Books covers each step, for every client, the same way.

A14

01Live

Capture

Import bank statements, sales, purchase and journal data in bulk. Narrations are matched to ledgers, and vouchers go straight into Tally without manual keying.

Bulk data entry → Tally

02Live

Comply

Reconcile purchases in your books with GSTR-2A/2B, and check outward supplies against GSTR-1 and 3B. See the tax at risk before you file.

GST recon · returns

03Live

Prepare bank reconciliations, match party confirmations, and run FIFO ageing that ties to the Trial Balance. MSME 43B(h) exposure is flagged.

BRS · confirmations · ageing · TB

04Coming soon

Compile

Build the Balance Sheet, P&L and Notes in Schedule III format from the Trial Balance, using a grouping master you control.

Schedule III financials

05Coming soon

Verify

Every line in the financials gets its own audit procedure, supporting evidence and an assertion checklist. Nothing is signed on trust.

Audit procedures per line

= Δ

Finalized

✓ Verification Coming soon

Preparing the financials isn't the finish line.
Proving them is.

Every number in the Balance Sheet has to stand up to the audit assertions. For each line, Delta Books runs the procedure, recomputes the figure from source evidence and records which assertions have been checked.

Existence Completeness Rights & obligations Valuation & allocation Accuracy Cut-off Classification Presentation & disclosure

A22

Worked example · Long-term borrowings Term Loan – HDFC Bank ₹18,30,000 closing balance as on 31-Mar-2026, per Trial Balance

Upload the lender's repayment schedule. Delta Books rebuilds it month by month and tests the balance three ways:

1Closing balance ties to books

Opening, 01-Apr-202524,00,000

Less: principal repaid in FY(5,70,000)

Closing per schedule18,30,000

Closing per Trial Balance18,30,000

Difference₹0 ✓

Existence · Accuracy · Completeness of principal

2Current maturities split out

Principal due Apr-26 → Mar-276,24,000

→ Short-term borrowingscurrent maturities

Principal due after Mar-2712,06,000

→ Long-term borrowingsnon-current

Total18,30,000

Classification · Presentation (Schedule III)

3Interest ties to the P&L

Interest per schedule (FY)2,01,840

Interest booked in P&L1,86,920

Short-booked14,920

March-26 interest was not booked. Proposed entry: Interest on term loan Dr / Interest accrued Cr ₹14,920. You review it before anything is posted.

Existence Accuracy Classification Presentation Completeness (interest accrual) Cut-off (March interest)

The same approach, for every line in the Balance Sheet

A30 Live

Bank balances

Bank reconciliation against the uploaded statement. The opening balance, the closing balance and every reconciling item have to tie out.

ExistenceCompletenessCut-off

D30 Live

Debtors & creditors

Counterparty statements matched to your books, FIFO ageing tied to the TB, and MSME dues past 45 days flagged under 43B(h).

ExistenceValuationDisclosure

G30 Coming soon

Fixed assets & depreciation

Rolls the asset register forward from opening, through additions and disposals, to closing, and recomputes depreciation to check it against the amount booked.

ExistenceValuationAccuracy

J30 GST live · 26AS soon

GST & TDS balances

Input credit and output tax in the books tied to GSTR-2B and 3B. TDS receivable tied to 26AS next.

CompletenessAccuracyExistence

Σ Live today · Stages 01–03

See what runs today.

These four modules already take a client from raw data to a reconciled Trial Balance. Click a tab to see sample output.

A20

Books ↔ GSTR-2B reconciliation, automated. Every purchase invoice in your books matched against the GST portal, line by line — mismatches, missing-in-books and missing-on-portal flagged for you.

Period Apr 2026 · B2B 847 Matched 23 Mismatch 12 Books Only 8 GST Only Tax at risk ₹2,38,400

Invoice No	Date	Party (GSTIN)	Taxable	Tax	Status
INV/26/04-0341	02-Apr	Rajesh Steel Industries	₹4,85,200	₹87,336	Matched
INV/26/04-0342	05-Apr	Lakshmi Textiles Pvt Ltd	₹2,18,750	₹39,375	Matched
INV/26/04-0348	12-Apr	Srinivasa Auto Components	₹1,54,000	₹27,720	Tax differs
INV/26/04-0356	18-Apr	Ganesh Electricals & Hardware	₹92,500	₹16,650	Books Only
INV/26/04-0359	22-Apr	Patel Infra Projects Ltd	₹5,41,800	₹97,524	GST Only
INV/26/04-0361	25-Apr	Mehta Trading Co.	₹3,29,600	₹59,328	Matched

Suvit-style bulk entry. Import a bank statement, auto-tag narrations to ledgers (the engine learns your patterns), then push every voucher straight to Tally — no manual keying.

Total Entries

1,247

Pending

Saved

1,108

Pushed to Tally

1,055

Banking

438 entries

Sales

312 entries

Purchase

285 entries

Journal

124 entries

Credit Note

52 entries

Debit Note

36 entries

Bank Entries · HDFC Current A/c 50200045678912

Date	Narration	Debit	Credit	Auto-tagged Ledger	Status
01-Apr	NEFT/N0426../Rajesh Steel Ind	—	₹4,85,200	Rajesh Steel Industries	Pushed
03-Apr	RTGS/R0426../Lakshmi Textiles	₹2,18,750	—	Lakshmi Textiles Pvt Ltd	Pushed
05-Apr	UPI/4260../BHARATPE/Merchant	—	₹32,500	Sales Account	Pushed
07-Apr	NEFT/N0426../Bharat Polymers	₹7,62,400	—	Bharat Polymers & Chemicals	Saved
09-Apr	RTGS/R0426../Patel Infra Proj	₹5,41,800	—	needs ledger	Pending

Balance confirmation, reconciled automatically. Upload the counterparty's ledger statement; the matching engine pairs it against your books, nets off the in-transit items and surfaces the real difference to confirm.

Parties

Confirmed

Differences

Awaiting reply

Party	Balance (Books)	Balance (Their stmt)	In-transit	Net Difference	Status
Rajesh Steel Industries	₹12,84,500	₹12,84,500	—	₹0	Confirmed
Lakshmi Textiles Pvt Ltd	₹8,42,000	₹7,92,000	₹50,000	₹0	Confirmed
Srinivasa Auto Components	₹3,15,600	₹2,98,400	—	₹17,200	Difference
Bharat Polymers & Chem	₹6,70,000	₹6,58,750	—	₹11,250	Difference
Patel Infra Projects Ltd	₹5,41,800	—	—	—	Awaiting

Ageing that ties to the Trial Balance. FIFO at the ledger level — so each party's bucket-wise ageing always sums back to its closing balance. Drop straight into the financials & the MSME (Sec 43B-h) disclosure.

Debtors as on 30-Jun-2026 Total ₹41,28,400 ₹6,57,200 overdue >90d ₹2,18,000 MSME >45d

Party	Total	0–30 d	31–60 d	61–90 d	> 90 d
Rajesh Steel Industries	12,84,500	9,12,000	3,72,500	—	—
Lakshmi Textiles Pvt Ltd	8,42,000	4,10,000	2,16,000	1,16,000	1,00,000
Srinivasa Auto Components	3,15,600	—	98,400	99,200	1,18,000
Bharat Polymers & Chem	6,70,000	2,40,000	—	90,800	3,39,200
Patel Infra Projects Ltd	5,41,800	3,00,000	2,41,800	—	—
Ganesh Electricals	4,74,500	2,74,500	1,00,000	1,00,000	—
Total Debtors	41,28,400	21,36,500	10,28,700	3,06,000	6,57,200

A40 From entries to evidence