Practical Work Exposure – What Articles Actually Do
We explain in simple language:
• What Articles do during statutory audits
• How GST returns are actually prepared and reviewed
• Income-tax return filing workflows
• ROC and compliance work
• Bank audit exposure and documentation
You'll also learn:
• Common mistakes Articles make
• How seniors evaluate your work
• How to ask questions without hesitation
• How to learn faster inside a firm environment
No jargon. No exaggeration. Only practical insight.
Statutory Audit
What Articles Do:
• Verification of ledger balances
• Physical verification of assets
• Reconciling bank statements
• Testing internal controls
• Preparing audit working papers
• Documenting observations
Common Tasks:
• Tallying trial balance
• Confirming receivables/payables
• Fixed asset verification
• Expense vouching
Mistakes to Avoid:
• Not cross-checking totals
• Missing voucher references
• Incomplete working papers
• Not asking when in doubt
GST Compliance
What Articles Do:
• Data entry in GSTR-1
• Reconciling purchase register with GSTR-2A
• Input tax credit validation
• GST liability computation
• Return filing
Common Tasks:
• Matching invoices with portal data
• Identifying ITC mismatches
• Preparing monthly/quarterly summaries
Key Learning:
• Understanding HSN codes
• Tax rates and exemptions
• Reverse charge mechanism
• Invoice requirements
Income Tax Return Filing
What Articles Do:
• Collecting documents (Form 16, bank statements)
• Computing taxable income
• Identifying deductions and exemptions
• Preparing computation sheets
• Uploading ITR on portal
Common Tasks:
• Salary income computation
• House property calculation
• Capital gains working
• TDS verification
Tips:
• Verify PAN details first
• Cross-check Form 26AS
• Save drafts frequently
• Keep acknowledgment copies
ROC & Company Law
What Articles Do:
• Filing annual returns (MGT-7)
• Filing financial statements (AOC-4)
• Board meeting notices and minutes
• Director appointments/resignations
• Maintaining statutory registers
Common Tasks:
• Preparing board resolutions
• Updating company master data
• Filing forms within due dates
Learning Points:
• Companies Act provisions
• E-form structures
• Digital signature usage
• Compliance calendars
Bank Audit
What Articles Do:
• Loan documentation review
• Advances verification
• NPA identification
• KYC compliance checking
• LFAR report preparation
Exposure Includes:
• Understanding loan types
• CIBIL and credit appraisal
• Security documentation
• RBI guidelines
Skills Developed:
• Analytical thinking
• Documentation review
• Understanding financial risks