Document "Goods Receipt" ("Receipt of Inventory") - Accounting for Kazakhstan 3.0.74.2

1. Identification

Purpose. The document registers the receipt of inventory (goods and materials) to the organization’s warehouse in cases where the goods were not purchased from a supplier. Typical grounds: excess identified during inventory; spare parts/materials generated during the liquidation or disassembly of fixed assets; inventory received free of charge; self-manufactured valuables; found goods. The document is used by accountants and responsible persons. It is applied relatively rarely, as situations arise. It is created manually or based on a source document (inventory, restructuring of fixed assets).

This is not a receipt document from a supplier: VAT and settlements with the counterparty are not reflected here. Accounts for customer settlements/sales (1210, 6010, 7010, 3130) are not related to this document — they pertain to sales.

2. Attributes of Header and Table Parts

Header Attributes

Table Part “Goods”

If any of the mandatory attributes are not filled in, the platform blocks the posting with an error of the type “Field … is not filled in”.

3. Forms

Separate printed forms are generated by the document printing mechanism (act of receipt of inventory).

4. Key Procedures of Modules

BSL-evidence for this object is not attached, so below is a typical set of handlers for documents of this type in BK 3.0. Specific names/existence should be clarified in the configurator.

Object Module:

• ProcessingPosting(Refusal, PostingMode) — formation of movements in the accumulation register “GoodsOrganizationsBU”, accounting registers BU and NU (see section 5).
• ProcessingFilling(FillingData, …) — filling in attributes when entering based on (inventory, restructuring of fixed assets).
• CheckFilling(Refusal, CheckedAttributes) — control of mandatory fields (Organization, Warehouse, TaxAccountingType, lines “Goods”).

Form Module:

• OnCreateOnServer — setting default values (organization, warehouse, tax accounting type).
• Handlers for the table part “Goods”: GoodsInventoryOnChange, GoodsQuantityOnChange, GoodsPriceOnChange — substitution of accounting accounts and recalculation of amount.

5. Posting and Movements

When posting, the document generates movements in three registers.

5.1 Accumulation Register “GoodsOrganizationsBU”

• Movement Type: Receipt.
• Dimensions: Organization, Warehouse, Inventory, MeasurementUnit, CustomsDeclarationNumber.
• Resources: Quantity, Amount.
• Logic: for each line of the table part “Goods”, a record of the receipt of inventory to the warehouse is formed (quantitative-sum batch accounting).

5.2 Accounting Register “Typical” (BU)

• Entry: Dr AccountingAccountBU (subaccount Inventory, Warehouse) — Cr CorrespondingAccountReceiptBU (subaccount CorrespondingSubaccountReceiptBU1/2/3).
• Amount: from the “Amount” column of the line.
• Logic: reflection of the receipt of inventory to the accounting account in correspondence with the source account.

Typical example for the RK (excess during inventory), amount 50,000 ₸:

The debit account for inventory in the RK is 1330 “Goods” (for materials — the corresponding accounts of group 1310–1350). The credit source account is set by the attribute CorrespondingAccountReceiptBU and depends on the grounds (excess, receipt of spare parts from liquidation of fixed assets, etc.). VAT is not charged in this document — this is not a sales operation, so account 3130 “VAT Payable” is not involved.

5.3 Accounting Register “Tax” (NU)

• Entry: Dr AccountingAccountNU — Cr CorrespondingAccountReceiptNU (subaccount CorrespondingSubaccountReceiptNU1/2/3).
• Amount: similar to BU.
• Logic: reflection in the tax chart of accounts considering the attribute TaxAccountingType.

6. Related Objects and Input Based On

Source Documents (input “based on”):

• Inventory of goods/inventory — receipt of identified excess.
• Restructuring (liquidation/disassembly) of fixed assets — receipt of generated spare parts, materials, goods.

Manual creation — without a source document (found, received free of charge, self-manufactured inventory).

Related registers/directories: “GoodsOrganizationsBU”, accounting registers BU/NU, directories “Inventory”, “Warehouses (storage locations)”, “Organizations”.

Electronic documents of the RK (ESF/IS ESF, CNT): for the receipt of inventory are not issued, as there is no sale/movement of goods between taxpayers. ESF and CNT are formed in the RK based on receipt/sale and movement documents, not based on internal receipt of excess.

Typical operation scenarios:

• Creation based on inventory (receipt of excess).
• Creation based on restructuring of fixed assets.
• Manual creation without grounds.
• Editing of posted document (correction of quantity/price/accounts with reposting).
• Group editing (mass change of attributes, for example TaxAccountingType).

7. Extension Points

• Event subscriptions / object module extensions — refinement of ProcessingPosting for additional movements or custom receipt accounts.
• ProcessingFilling — extension of input logic based on non-standard documents.
• General modules of accounting policy — influence of organization settings on default BU/NU accounts.
• Group change of attributes — standard mechanism for mass adjustment (TaxAccountingType and others).
• Printed forms — addition/replacement of the receipt act layout through configuration extension.
• Additional processing/reports (external) — connectable without removing from support.

Version-specific (requires verification in a specific build 3.0.74.2): exact names of module procedures, composition of subaccounts of corresponding accounts, and list of available source documents — should be clarified in the configurator, as they may change between releases.