Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
Evening, you are closing the month. The auditor asks to accrue a reserve for doubtful debts, but there is no standard document for this. Or the bank withheld a fee that no payment document picked up. Or you found an error from the previous period — amounts are "hanging" on the wrong accounts, and you need to manually transfer Debit to Credit. In all these cases, you open "Operation". This is your manual tool: you tell the program what entry to record, for what amount, and with what analytics. The program does not argue and does not impose its logic — it writes exactly what you entered.
1. Purpose
"Operation" is a document for manual entry of accounting and tax entries that no standard document generates. You specify the correspondence of accounts, analytics (subaccount), amounts, and, if necessary, monetary/quantitative indicators for registers. It is used for adjustments, accrual of reserves, closing "tails", entering balances, and non-standard business transactions.
2. Where to find
- Section "Operations" → block "Accounting" → "Operations (BU and NU)".
- In the opened list — the button "Create".
- Quick way: menu "File" — no, use the command field: type the navigation path.
Navigation link 1C: e1cib/list/Document.OperationAccounting
Copy it, click Service → "Go to navigation link" (or enter in the 1C address bar) — the list of all operations will open immediately.
2a. How to know your release
Click "Help" → "About the program" (the question mark icon in the upper right corner). In the opened window, you will see the line "Configuration: Accounting for Kazakhstan, version 3.0 (3.0.74.2)" and the platform version (for example, 8.3.24.xxxx). The release is important: printed forms, the set of subaccounts, and the behavior of registers change between releases, and the instructions are tied to a specific version.
3. How to fill out
The document consists of a header and a table part "Entries". Let's break it down by fields.
| Field | Mandatory | Why and what will happen in case of error |
|---|---|---|
| Number | auto | Assigned upon recording. Do not touch it manually — otherwise, you will disrupt the numbering. |
| From (date) | Yes | The date of the entry. This determines the period the movement falls into. If you set the wrong month — the entry will "go" to a different report, and the closed period will give an error. |
| Organization | Yes | The organization for which the movement is recorded. In a database with multiple legal entities, do not mix them up — otherwise, the entry will fall to the wrong company. |
| Operation amount | Yes | The total amount for control. Usually set equal to the amount of the first (or maximum) entry. It serves for reconciliation, it does not go directly into the entries. |
| Content | Optional | Text in the journal and in the entries. Write meaningfully ("Accrual of reserve for doubtful debts") so that in six months you understand what it was. |
The table part "Entries" — this is where the movement is born. For each line:
| Column | Mandatory | What to specify |
|---|---|---|
| Debit Account | Yes | The debited account from the chart of accounts of the RK. |
| Debit Subaccount | depends | Analytics of the debit (counterparty, contract, article, nomenclature). If the account maintains analytics and you do not fill it out — you will not close the account and will get a "hanging" balance without a breakdown. |
| Debit Quantity | depends | For accounts with quantitative accounting (1330 "Goods" and others). |
| Credit Account | Yes | The credited account. |
| Credit Subaccount | depends | Analytics of the credit. |
| Credit Quantity | depends | For quantitative credit accounts. |
| Amount | Yes | The amount of the entry in tenge (₸). |
| Content | Optional | Text of the specific entry. |
| Journal No. | no | Label for grouping (for example, "BK" — bank-cash). |
Tax accounting. By the toggle button in the entry, the details of tax amounts and permanent/temporary differences (PD, TD) are available if tax accounting is maintained for the account. Fill them out when you are adjusting the tax base.
Important about manual entry. The document does not calculate VAT, cost, and exchange rates — everything you write will be recorded as is. Therefore, calculate amounts in advance and check against the turnover.
4. An example with entries
Situation. You sold a product, but according to the contract, the shipment is processed non-standardly, and you cannot use the standard "Sale" — you process it manually. Sold the product for 116,000 ₸ including VAT at the rate of 16%. The cost of the product is 70,000 ₸.
Calculating:
- VAT included in revenue: 116,000 × 16 / 116 = 16,000 ₸.
- Revenue excluding VAT: 116,000 − 16,000 = 100,000 ₸.
Fill in the table part:
| No. | Debit | Debit Subaccount | Credit | Credit Subaccount | Amount, ₸ | Content |
|---|---|---|---|---|---|---|
| 1 | 1210 | Customer, contract | 6010 | Nomenclature group | 100,000 | Revenue from sales |
| 2 | 1210 | Customer, contract | 3130 | VAT rate 16% | 16,000 | VAT on sales |
| 3 | 7010 | Nomenclature group | 1330 | Goods | 70,000 | Cost of goods written off |
The result of the document: the receivables from the customer increased by 116,000 ₸, income accrued 100,000 ₸, VAT payable 16,000 ₸, cost of goods written off 70,000 ₸. The financial result of the transaction: 100,000 − 70,000 = 30,000 ₸ gross profit.
Check the turnover for accounts 1210, 6010, 3130 after posting — the amounts should match exactly.
5. Types of operations
The document is universal, but in practice, it is used to close:
- Adjustments and corrections — transferring amounts between accounts, correcting analytics, reversing erroneous movements (amount with a "minus" sign).
- Accrual of reserves — for doubtful debts, discounts, warranty obligations.
- Accruals without primary documents in standard documents — bank fees, fines, penalties.
- Entering/correcting balances — point entries when entering initial data.
- Closing "tails" — writing off cents, closing technical accounts.
- Non-standard business operations — mutual offsets, assignments, operations at the request of the auditor.
6. What is generated upon posting
- Accounting entries — exactly the lines you entered in the table part (accounting register "Cost Accounting").
- Tax movements — tax accounting amounts and differences (PD/TD), if filled.
- Movements in accumulation registers — only if you manually fill in the tabs of the registers (for example, "VAT to be accrued", "Mutual settlements"). Automatically the document does not move the VAT and mutual settlement registers — this is a key difference from standard documents.
Because of this, ESF and VAT invoices based on "Operation" are not issued: electronic documents in the ESF system are generated from "Sales", "Receipts", and other standard documents where there is data for VAT registers. If you need an ESF for your manual operation — issue it separately, and reflect VAT movements manually if necessary. (The behavior of VAT registers in manual operations is version-dependent — check the composition of registers for your release.)
7. Printed forms
- Accounting certificate — the main printed form of the document, with entries, amounts, and content.
- Register of entries (when outputting from the list/report) — a list of the document's movements.
Printing is called by the button "Print" in the document form or list.
8. Common errors
- "The value of the attribute 'Organization' is not filled in" — the organization is not selected in the header. Fill in the "Organization" field.
- "The period is prohibited for editing. The document date is not within the allowed period" — you are writing in a closed month (the date of the editing prohibition is set). Either change the date or remove/move the prohibition date through the administrator ("Administration" → "User and Rights Settings" → "Prohibition Dates for Changes").
- "Subaccount '...' is not filled in" — the account maintains analytics, and you missed it. Fill in the Debit/Credit subaccount (counterparty, contract, article).
- Turnover does not match / account does not close — the Debit and Credit amounts in the entry are equal, but the analytics on different sides do not match (for example, different contracts). Check the subaccount.
- The document is posted, but VAT did not make it to the declaration — because you did not fill in the VAT registers. The manual operation does not move them by itself; reflect VAT with a standard document or fill in the register manually.
- Double accounting — you manually repeated an entry that a standard document already made. Before a manual operation, check the turnover for the account.
9. FAQ
Is an ESF generated based on "Operation"? No. ESF and VAT invoices are issued from standard documents of sales/receipts, where VAT registers are filled. For a manual operation, issue the ESF separately.
How to make a reversal? Enter an entry with the same correspondence and the same analytics, but with an amount with a "minus" sign. The movement will decrease by this amount.
Why did VAT not make it to the declaration? The "Operation" document does not automatically move VAT registers. Accrue VAT with a standard document or manually fill in the corresponding register in the document tabs.
Can entries be made in a closed period? No, if the editing prohibition date is set. Remove/move it in the "Prohibition Dates for Changes" section or set the document date in an open period.
How does "Operation" differ from standard documents? Standard documents automatically calculate VAT, cost, exchange rates, and move all necessary registers. "Operation" writes exactly what you entered, and by default only accounting (and, if filled, tax) entries.
How to fill in tax accounting and differences? In the entry line, switch to tax accounting details and specify tax amounts and permanent/temporary differences (PD/TD). Fill them out only if you are adjusting the tax base.
Where will the entry go if I set the date to last month? In the reports of last month. If the period is closed — the program will not allow posting. Always check the date before recording.
Can I enter an operation with quantity for the goods account? Yes. For account 1330 "Goods", fill in the "Quantity" column and the subaccount "Nomenclature", otherwise the quantitative accounting will not match.
Does the "Operation amount" field affect the entries? No, it serves for controlling the total. The amounts in the entries come from the lines of the table part.
How to find all manual operations for the period?
Open the list via the link e1cib/list/Document.OperationAccounting and filter by date and organization.
10. Related documents
- Based on what it is entered: "Operation" is entered manually and is usually not created "based on". The basis is primary documentation outside of 1C — accounting certificate, reconciliation act, auditor's request, reserve calculation.
- What to do instead: for sales — "Sale of goods and services", for receipts — "Receipt of goods and services", for bank — "Write-off/Receipt from settlement account", for payroll — documents from the "Payroll" block. Use manual operation only where there is no standard document or it is not suitable.
- What to compare the result with: reports "Turnover and Balance Statement", "Account Analysis", "Account Card".
How to know your release: "Help" → "About the program" — there you will find the version of the platform and the release of the configuration.
The manual is prepared for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2. VAT rate — 16% (RK, 2026).