Document "Debt Adjustment" (Documents.DebtAdjustment) — Accounting for Kazakhstan 3.0.74.2

1. Identification

Purpose. The document reflects in the accounting operations for changing the status of settlements with counterparties without actual movement of cash and goods. The main tasks are:

• Offsetting of reciprocal obligations (simultaneous accounts receivable and accounts payable to one counterparty);
• Transfer of debt between contracts of one counterparty without changing the total amount of debt;
• Write-off of bad debt (expiration of the statute of limitations, liquidation of the counterparty);
• Manual adjustment through a transit/auxiliary account for complex reclassifications.

The document is used by the accountant when reconciling settlements, restructuring debts, and preparing reconciliation acts. Frequency — from weekly to monthly.

Where to find in 1C: section “Sales” → “Debt Adjustment” (depending on the workplace settings, it is also available in the sections “Purchases”, “Bank and Cash”).

2. Attributes of Header and Table Parts

2.1 Header Attributes (Mandatory)

If any of the mandatory fields are not filled — the document is not processed, and an error of the type “Field … is not filled” is issued.

2.2 Table Part “DebtAmounts”

Details the adjusted amounts by contracts and accounts of settlements.

For offsetting/transfer operations, there are usually two groups of lines — for accounts receivable and accounts payable.

3. Forms

4. Key Module Procedures

Below are the handlers recorded in the evidence configuration (release 3.0.68.1; in 3.0.74.2 the composition is similar). The place and condition of activation are indicated.

Standard document handlers of this type (standard logic):

• ProcessingPosting (object module) — forms movements in the BU/NU registers and, if necessary, in the settlement and temporary differences registers of corporate income tax through the common module IncomeExpenseAccounting.
• ProcessingFilling — pre-fills attributes when entering based on.
• BeforeSaving / CheckFilling — control of mandatory attributes before saving.

5. Posting and Movements

The document generates entries in the accounting and tax accounting registers, in case of separate accounting — in the register of temporary differences of corporate income tax.

5.1 Accounting Register “Standard” (BU)

Structure of the entry:

• Period = Document date; Registrar = reference to the document; Organization = from the header.
• DebitAccount = DebitAccount (or SettlementAccountingAccount from the table part for detailed entries), CreditAccount = CreditAccount.
• SubaccountDebit1..3 / SubaccountCredit1..3 — filled according to account requirements (Counterparties, Contracts).
• Amount = amount of the table part line in the currency of regulated accounting (₸); AmountCurrency = amount in document currency; Currency = DocumentCurrency.

5.2 Tax Accounting Register “Tax” (NU)

Similar structure, but accounts are taken from the tax chart of accounts (DebitAccountTax, CreditAccountTax). Amounts (AmountTax) may differ from BU in case of separate accounting of temporary differences of corporate income tax.

5.3 Register of Temporary Differences of Corporate Income Tax

If AccountForCIT = True — movements are generated through IncomeExpenseAccounting: TemporaryDifferenceAmount = AmountTax − Amount(BU) by Organization and type of tax accounting.

5.4 Standard Entries by Chart of Accounts of the RK

Accounts — according to the standard chart of accounts of the Republic of Kazakhstan (1210 — short-term accounts receivable from buyers; 3310 — short-term accounts payable to suppliers; 1330 — goods; 6010 — revenue from sales; 7010 — cost of sales; 3130 — VAT payable). The current VAT rate in the RK is 16 %.

Offsetting of reciprocal obligations (reducing accounts receivable and accounts payable by the amount of the offset):

Debit 3310  Credit 1210   — for the amount of the offset (₸)

Transfer of debt between contracts of one counterparty — reciprocal entries for one settlement account with different contracts in subaccounts:

Debit 1210 (Receiving Contract)  Credit 1210 (Source Contract)

Write-off of bad accounts receivable — write-off to expenses (in the absence of a reserve):

Debit 7210 (administrative/other expenses)  Credit 1210   — for the amount of the debt

If a reserve for doubtful debts has been formed, the write-off is performed at the expense of the reserve (Debit 1290 Credit 1210).

Manual adjustment through a transit account — two-stage reclassification through an auxiliary account (for example, 6280/7480 “other income/expenses”):

Debit SettlementAccount  Credit TransitAccount
Debit TransitAccount Credit SettlementAccount

VAT. The document “Debt Adjustment” itself usually does not accrue VAT — it merely reorganizes the debt. Adjustments affecting taxable turnover are formalized with specialized documents with the issuance of electronic invoices (ESF) (IS ESF) and when moving goods — SNT; then the rate of 16 % and account 3130 apply. When writing off accounts receivable on advances, where VAT was previously offset, the need to reverse VAT (3130) — requires verification according to the organization’s accounting policy.

6. Related Objects and Input Based on

Sources (the document is entered based on):

• Contracts and settlement documents from which the balances of settlements are filled;
• Reconciliation act of settlements — as a basis for offsetting/transferring.

Related directories: Counterparties, Counterparty Contracts, Currencies, charts of accounts “Standard” and “Tax”.

Based on “Debt Adjustment” payment documents are usually entered (in case of subsequent partial repayment of the balance) — the composition of input commands based on is version-specific and requires verification in the specific assembly 3.0.74.2.

Reports using movements: turnover balance sheet for accounts 1210/3310, “Settlements with counterparties”, reconciliation act.

7. Extension Points

• Configuration Extensions: interception of ProcessingPosting, ProcessingFilling of the object module; adding custom header attributes and columns of the table part “DebtAmounts”; overriding form procedures DocumentForm (CheckContractCurrencyAndDocument, StartSelectingSettlementDocument).
• Event Subscriptions: BeforeSaving / OnSaving of the document for integration with external systems and additional control.
• Additional BSP Processing (“Additional reports and processing”) — filling and printing without changing the standard configuration.
• Common Accounting Modules: customization of the logic of temporary differences through IncomeExpenseAccounting when refining the corporate income tax methodology.
• Integration with ESF/SNT: when refining scenarios affecting taxable VAT turnover — through standard exchange mechanisms with IS ESF.