In 2026, bank receipts and debits are recorded in 1C based on bank statements and supporting documents; if a transaction is documented by an invoice, its monetary and total values must be stated in tenge, except in cases where foreign currency may be specified for VAT payers (Articles 209 and 492 of the Tax Code of the Republic of Kazakhstan).
Which banking transactions are recorded in 1C
The main work with cashless and cash transactions is concentrated in the “Bank and Cash” section. Depending on the configuration, it may include the organization’s bank accounts, cash flow items, payment orders and requests, bank statements, cash documents, advance reports, money transfers, a payment calendar, and cash management tools.
For an accountant, the work usually begins not with entering a separate accounting entry, but with determining the economic substance of the transaction. The same movement on a bank statement may represent a payment to a supplier, a receipt from a customer, a refund, a transfer between the organization’s own accounts, settlement of an obligation, or a foreign currency transaction. How the amount is subsequently recorded in the accounts depends on the selected transaction type.
Before posting the document, the following should be checked:
- the organization and bank account;
- the transaction date;
- the payer or recipient;
- the amount and currency;
- the payment purpose;
- the contract and settlement document, if applicable;
- the cash flow item;
- whether the transaction matches the bank statement.
The command name and set of details may vary depending on the 1C configuration and version. The accountant should follow the database actually in use and the accounting procedures approved by the organization.
How to organize work with payments and statements
It is convenient to begin an outgoing payment with a payment order. The document contains the recipient’s details, bank details, amount, and payment purpose. Once the bank has executed the payment, the transaction is recorded based on the statement: merely creating a payment order in 1C does not confirm that the money has actually been debited from the account.
Receipts and debits should be allocated to the relevant transaction types. If the statement is imported from a banking system, the accountant should not limit the process to automatically posting every line. The identified counterparties, contracts, settlement accounts, and cash flow items must be compared with the statement and transaction documents. Unidentified or ambiguous payments are posted after their purpose has been established from supporting documents.
The practical workflow is as follows:
- Obtain the bank statement for the period under review.
- Import it into 1C or enter the transactions using the method provided by the configuration.
- Match the statement lines with payment and source documents.
- Check the purpose of each receipt and debit.
- Post the documents and review the resulting movements.
- Reconcile the opening balance, turnover, and closing balance with the bank’s data.
This sequence helps identify duplicates, omitted transactions, incorrectly selected accounts, and payments allocated to the wrong contract. An error is corrected in the original banking document if the details or transaction type were specified incorrectly in that document. Any additional manual transaction must have documentary support and correspond to the economic substance of the payment.
Deposits via an ATM and foreign currency transactions
When cash is deposited through a bank terminal or ATM, the receipt of money in the bank account is recorded in 1C based on the receipt and bank statement. The document and transaction type are selected from those available in the configuration being used, and the amount, bank account, and purpose of the deposit are specified, after which the details are matched against the terminal receipt and statement line.
If the money was first issued or received through the cash desk, the accountant must trace the entire flow of funds. The cash document and the receipt into the bank account describe related but distinct stages of the transaction. The same amount must not be recorded twice as two separate receipts merely because the movement is confirmed by both a cash document and a bank statement line.
When working with foreign currency accounts, a receipt is recorded in the relevant bank account in that account’s currency. For example, a receipt in euros can be recorded using the “Receipt to Current Account” document if that document and transaction type are provided by the configuration being used. Currency exchange is documented using the conversion document available in the configuration, specifying the currencies involved, amounts, date, and exchange rate according to the bank documents.
After conversion, it is necessary to:
- compare the amounts with the bank statement;
- check the debit and credit accounts;
- ensure that the correct currencies have been selected;
- review the movements of the posted document;
- record the bank fee separately if it is shown in the statement and supported by documents.
The exchange rate, fee amount, and transaction date must correspond to the documents for the specific transaction. A single universal exchange rate cannot be applied to all bank conversions. If a foreign currency transaction is related to an invoice, it should be taken into account that, for a non-VAT payer, the monetary and total values in the invoice must be stated in tenge (Article 209 of the Tax Code of the Republic of Kazakhstan). VAT payers are also subject to the rule requiring such values to be stated in tenge, except in cases expressly provided for by the Tax Code of the Republic of Kazakhstan where foreign currency is permitted (Article 492 of the Tax Code of the Republic of Kazakhstan).
Checks before closing the period
Before closing the month, it is useful to perform a separate reconciliation of bank accounting records. The balance of each account in 1C is compared with the balance in the bank statement as of the same date. Foreign currency accounts are checked separately for each currency.
Transfers between the organization’s own accounts require particular attention. A debit from one account and a receipt into another must form a single, documentarily traceable chain rather than being recorded as separate expenses and income. Refunds, bank fees, cancelled payments, and transactions whose dates in the accounting documents differ from the dates recorded by the bank should be checked in the same manner.
Useful checklist:
- all statement lines have been recorded in 1C;
- no bank line has been imported twice;
- balances have been compared as of the same date;
- payments have been allocated to the relevant counterparties and contracts;
- cash flow items have been selected consistently;
- foreign currency transactions have been recorded in the relevant bank accounts and currencies;
- document movements have been reviewed after posting;
- supporting documents and explanations have been retained for ambiguous amounts.
If an automatic import creates a questionable transaction, it must be matched against the statement and source documents before final posting. The document type, bank account, counterparty, contract, and other analytics must correspond to the economic substance of the payment.
Frequently Asked Questions
Can a payment be considered completed after a payment order is created in 1C? — No. Creating a document in 1C indicates that the payment has been prepared, while the actual debit is confirmed by the bank statement.
Where can banking transaction documents be found in 1C? — They are usually located in the “Bank and Cash” section. The exact command name and set of available documents depend on the configuration and software version.
How can the accuracy of currency conversion be checked? — The conversion document must be compared with the bank statement, the bank accounts, currencies, amounts, date, and exchange rate must be checked, and the movements of the posted document must then be reviewed.
Does an automatically imported statement need to be checked? — Yes. After importing, the lines should be matched against the statement and documents because the counterparty, contract, transaction type, or cash flow item may have been identified incorrectly.
How should a cash deposit made through an ATM be recorded? — The receipt into the bank account should be recorded using the document provided by the configuration, and the amount, date, account, and transaction purpose should be checked against the receipt and bank statement.
Sources
- Tax Code of the Republic of Kazakhstan, Article 209 — requirements for issuing invoices by non-VAT payers.
- Tax Code of the Republic of Kazakhstan, Article 492 — requirements for issuing invoices by VAT payers.