Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
You are not starting your accounting in 1C from a blank slate. The company has been operating for more than a year, but you are launching the database on, say, January 1, 2026. You open the bank statement for January — and the very first payment to a supplier goes "into the negative": the program thinks there is no money in the account. The cash flow statement is empty, the turnover balance for 1030 shows zero, even though there are several million in the account. There is only one reason: you have not entered the opening balances. This is exactly what the "Cash Balances" document exists for — with it you tell the program how much money was in the cash register and in the accounts as of the accounting start date.
1. Purpose
The document records the opening (incoming) cash balances as of the date of transition to accounting in 1C: cash on hand, money in current and card accounts, foreign currency, funds in transit and on deposits. Without these balances, neither the statement, nor the cash flow statement, nor the balance sheet will reconcile correctly.
2. Where to find it
"Main" section → "Getting Started" group → "Opening Balances Entry Wizard". In the wizard, select the cash account (1010, 1030, 1050, etc.) and click "Enter account balances" — the required document will open.
The list of all entered documents is opened via the 1C navigation link:
e1cib/list/Документ.ОстаткиДенежныхСредствCopy it and paste it into 1C via "Service" → "Go to navigation link" (or Ctrl+F11 in the web client) — you will land directly in the document journal.
Tip: always go through the Opening Balances Entry Wizard. It shows the collapsed balance for the auxiliary account 00, and you can immediately see whether the balance sheet reconciles or not.
2a. How to find out your release
Menu "Help" → "About the program". In the window that opens you will see two lines: the platform version (for example, 8.3.24) and the configuration release of "Accounting for Kazakhstan" (in this guide — 3.0.74.2). If your release differs, the location of the fields may change slightly, but the logic of entering balances remains the same.
3. How to fill it out
Open the document and fill in the fields from top to bottom.
Organization (required). For which organization you are entering the balances. If there is one organization in the database, it will be filled in automatically. Make a mistake here — and the balances will land on the wrong company, and the balance sheet will not reconcile for either one.
Document date (required). Set the last day before the start of accounting. You begin accounting on 01.01.2026 — the document date is 31.12.2025. This is a key point: if you set 01.01.2026, the balance will "appear" already inside the working period and distort January turnover. The accounting start date is set in "Main" → "Settings" → "Change prohibition date" / accounting policy details; the balances must be strictly before it.
Account (required). You select the cash account from the RK chart of accounts:
- 1010 — cash on hand;
- 1020 — money in transit;
- 1030 — current bank accounts;
- 1040 — card accounts;
- 1050 — savings accounts;
- 1060 — other cash;
- 1070 — short-term bank deposits.
The account determines the analytics in the tabular section. Make a mistake with the account — and the money will end up in the wrong section of the balance sheet.
Tabular section — filled in depending on the account:
- Bank account (for 1030, 1040, 1050) — from the "Bank Accounts" directory. If the account is not filled in, the statement will not be linked to the balance.
- Cash register (for 1010) — from the "Company Cash Registers" directory.
- Currency (required). For tenge — KZT. For a currency account, specify the account currency (USD, EUR…). The currency is taken from the bank account/cash register settings.
- Amount (required) — the amount in the document currency (in tenge). This is what will go into the posting.
- Amount in currency — filled in only for currency accounts: the amount in USD/EUR. The program will recalculate it into tenge at the rate on the document date. The rate must be loaded for 31.12.2025, otherwise the tenge amount will be zero.
Cash flow item — for opening balances it is usually not filled in: this is not an actual movement, but an incoming balance. Leave it empty.
Comment — a free field, convenient to note "Opening balance as of 31.12.2025".
After filling in, click "Post and close".
4. Worked example with postings
Condition. LLP "Astana-Trade" begins accounting in 1C on 01.01.2026. As of 31.12.2025, according to the previous database:
| What | Account | Amount |
|---|---|---|
| Cash on hand | 1010 | 150,000 ₸ |
| Current account (tenge) | 1030 | 3,200,000 ₸ |
| Currency account | 1050 | 5,000 USD × 520 ₸ = 2,600,000 ₸ |
Actions. You create a document dated 31.12.2025. Separately for each account (or in three lines in different documents from the wizard) you enter the amounts. For the currency account, in the "Amount in currency" field you enter 5,000 USD — the program at the rate of 520 ₸ will show 2,600,000 ₸.
Postings upon posting (the correspondence is always with the auxiliary account 00):
| Dr | Cr | Amount | Description |
|---|---|---|---|
| 1010 | 00 | 150,000 ₸ | Cash on hand balance |
| 1030 | 00 | 3,200,000 ₸ | Current account balance |
| 1050 | 00 | 2,600,000 ₸ (5,000 USD) | Currency account balance |
Total debit of the cash accounts — 5,950,000 ₸, and the same amount went to the credit of account 00.
How to check. Generate a turnover balance sheet for account 00 as of the start date. When you enter ALL the opening balances (not only money, but also accounts receivable, inventory, accounts payable, capital), account 00 must close to zero. If a balance remains on 00 — somewhere the assets do not match the liabilities, look for the error. This is the main indicator of the correctness of the transfer.
5. Types of operation
The document is universal: the "type of operation" is determined by the selected account. In practice, it is used to enter balances for:
- cash on hand (1010);
- money in transit / collection (1020);
- current bank accounts (1030);
- card accounts (1040);
- savings and currency accounts (1050);
- other cash (1060);
- short-term deposits (1070).
There is no separate "Receipt/Expense" switch here — the document enters only the opening balance, always into the debit of the cash account.
6. What is generated upon posting
Accounting postings — in the accounting register: Dr of the cash account / Cr 00 for the balance amount (in tenge and, for currency, in currency with quantity).
Register movements:
- accounting register (the standard postings above);
- accumulation of the opening balance for the cash flow statement (incoming balance at the beginning of the period).
Electronic documents are NOT generated. This is an internal balance-transfer document — it does not create an ESF in the ESF IS and does not issue an SNT. ESF and SNT are issued by sales/receipt documents, not by entering balances.
7. Printed forms
Balance entry is a service document, it does not have rich printed forms. Available:
- "Document movements" (the "Show postings and other document movements" button, the Dr/Cr icon) — a printed breakdown of the generated postings, convenient to attach to the accounting statement on the transfer of balances;
- document postings report — via "Report on movements".
For the official justification of the balances, an accounting statement and a turnover balance sheet as of the transition date are used, not a printout of the document itself.
8. Common mistakes
"The value of the 'Bank account' attribute is not filled in" / "...Cash register". You selected account 1030 or 1010, but did not specify a particular account/cash register in the line. Fill in the analytics — without it the money will "hang" unlinked, and the statement will not be able to write off from it.
"The document date is greater than or equal to the accounting start date (change prohibition date)". You set the date to 01.01.2026 or later. Return the date to the last day before the start (31.12.2025). Balances are entered BEFORE the working period.
The turnover for account 00 does not close to zero. This is not a posting error, but a signal: the amount of assets does not equal the amount of liabilities. Check whether all balances are entered (money, accounts receivable on 1210, inventory on 1330, accounts payable on 3310, VAT on 3130, capital). A debit balance on 00 — liabilities are missing, a credit balance — assets.
The currency balance was entered in tenge, but with a zero amount in currency (or vice versa). The currency rate for the document date is not loaded. Load the rate for 31.12.2025 ("Directories" → "Currencies") and repost. For currency accounts, both fields must be filled in — both the amount in tenge and the amount in currency with quantity.
Double entry of the balance. The balance for one account was entered both through the wizard and manually with a separate document — the money is doubled. Open the list via the navigation link and delete the duplicate.
9. FAQ
What date should be set in the document? The last calendar day before the start of accounting in 1C. If you start on 01.01.2026 — set 31.12.2025.
Why does the posting go with some account 00 and not 5610? Account 00 "Auxiliary" is a special technical account for entering opening balances. It allows you to check that assets equal liabilities: after entering all balances, the balance on 00 must be zero. The financial result (5610) has nothing to do with it.
Does the document generate an ESF or SNT? No. Entering cash balances has nothing to do with sales turnover; it does not create electronic invoices or goods bills of lading.
How to enter a balance for a currency account? Select account 1050 (or 1030 with currency), specify the account currency, fill in the "Amount in currency" (for example, 5,000 USD). At the loaded rate on the document date, the program will calculate the tenge amount.
Can several accounts be entered in one document? Through the opening balances entry wizard, it is more convenient to enter a separate document for each account (1010, 1030, 1050). This makes it easier to search and edit. But the tabular section allows several lines for one type of account (for example, several bank accounts).
Is it necessary to fill in the cash flow item? For an opening balance — no. This is not a movement, but an initial balance, the cash flow item remains empty.
What to do if the balance sheet still does not reconcile after entering money? Look at the turnover balance sheet for account 00. A non-zero balance means that balances for other sections have not been entered (accounts receivable, inventory, liabilities, capital). Money is only part of the picture.
I made a mistake in the amount, the document has already been posted. How to fix it? Open the document from the list (the navigation link above), correct the amount and repost. As long as the document date is before the start editing prohibition date — it can be edited freely.
Does this document affect taxes, VAT, IIT? No. Entering cash balances does not affect tax calculation. VAT at the rate of 16%, IIT, OPV and other liabilities of 2026 are calculated by the working documents of the period, not by entering balances.
Where will these amounts appear in the reporting? In the turnover balance sheet as an opening balance for the cash accounts, in the balance sheet (the "Cash" line) and as the balance at the beginning of the period in the cash flow statement.
10. Related documents
- On what basis it is entered: data of the previous accounting system, bank statements and the cash book as of the transition date, cash inventory.
- Part of a common process: the document is included in the set of opening balances entry together with balances for settlements with customers (1210), suppliers (3310), inventory (1330), fixed assets and intangible assets, capital. All of them are entered through a single Opening Balances Entry Wizard and are balanced through account 00.
- What works further: after entering the balances, working cash movements are documented with the documents "Receipt to the settlement account", "Write-off from the settlement account", "Cash receipt (PKO)", "Cash disbursement (RKO)". It is they, and not the balance entry, that move money in the working period.
How to find out your release: menu "Help" → "About the program" — there the 1C:Enterprise platform version and the "Accounting for Kazakhstan" configuration release are indicated.
The guide is prepared for release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).