--- title: "Document \"Debt Adjustment\" (Documents.DebtAdjustment) — Accounting for Kazakhstan 3.0.74.2" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/dokument-korrektirovka-dolga-documents-korrektirovkadolga-en source: BuhGPT --- # Document "Debt Adjustment" (Documents.DebtAdjustment) — Accounting for Kazakhstan 3.0.74.2 > **TL;DR:** 1. Identification Parameter Value Object Type Document (Documents) Name DebtAdjustment Full Name Document.DebtAdjustment Synonym “Debt Adjustment” Configuration Accounting for Kazakhstan, edition 3.0 (version 3.0.74.2) Currency of Transactions Tenge (₸), with support for multi --- 1. Identification Parameter Value Object Type Document (Documents) Name DebtAdjustment Full Name Document.DebtAdjustment Synonym “Debt Adjustment” Configuration Accounting for Kazakhstan, edition 3.0 (version 3.0.74.2) Currency of Transactions Tenge (₸), with support for multi-currency settlements Navigation Link e1cib/list/Document.DebtAdjustment 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) Attribute Purpose Organization The organization on behalf of which the adjustment is made. OperationType Defines the scenario: Offsetting, Transfer of Debt, Write-off of Debt, Other Adjustments. The type determines the composition of active fields and the logic of movements. DocumentCurrency The currency of the document's settlements. By default — tenge (₸). It must correspond to the currency of the selected contract (see control in p. 4). CounterpartyContract The main contract for which the debt is being adjusted. DebtorCounterparty The counterparty — debtor (whose debt to the organization is being reduced/written off). CreditorCounterparty The counterparty — creditor (whose debt to the organization is being reduced). For offsetting, the debtor and creditor are the same. DebitAccount / CreditAccount Debit and credit accounts from the chart of accounts “Standard” (BU) for forming the entry. DebitAccountTax / CreditAccountTax Debit and credit accounts from the chart of accounts “Tax” (NU). 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. Column Purpose CounterpartyContract The contract for which this line of debt is being adjusted. Amount The amount of the adjustment in the currency of regulated accounting (₸). SettlementAmount The amount in the currency of settlements (document currency). SettlementRate The exchange rate of the currency of settlements on the date of the document. SettlementMultiplicity The multiplicity of the exchange rate of the currency of settlements. SettlementAccountingAccount The account for accounting settlements with the counterparty for this line — used as the source account for detailed entries. For offsetting/transfer operations, there are usually two groups of lines — for accounts receivable and accounts payable. 3. Forms Form Purpose DocumentForm Main form for input and editing: selection of operation type, filling in the header, working with the table part “DebtAmounts”, auto-fill commands based on settlement balances. Contains main correctness checks. ListForm List of “Debt Adjustment” documents (opens via navigation link e1cib/list/Document.DebtAdjustment). Filtering, searching, group commands. SelectForm Selecting a document from other objects (for example, when entering based on or selecting a settlement document). 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. Procedure / Place What it does Condition / Message Form.DocumentForm → CheckContractCurrencyAndDocument Compares the currency of the selected contract with the currency of the document; if they do not match, clears the contract. SettlementCurrency <> Object.DocumentCurrency → “The contract currency does not match the document currency, the contract will be cleared”. Form.DocumentForm → CheckBeforeFillingCompleted Blocks auto-filling of the table part in the processed document. Object.Processed → “Filling is only possible in an unprocessed document”. Form.DocumentForm → StartSelectingSettlementDocument Controls that a contract is selected in the table part before selecting a settlement document. NOT ValueFilled(CurrentData.CounterpartyContract) → “Counterparty contract not selected”. 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. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_