Document "Goods and Services Receipt" (Accounting for Kazakhstan 3.0)

1. Identification of the Object

Purpose. The document registers the receipt of material assets (TMA), services, and fixed assets from suppliers, structural divisions, and non-residents. It is used daily by accountants and warehouse managers to reflect the actual receipt of assets considering VAT and CIT and to generate entries in the registers of accounting (BU) and tax (NU) accounting. The document is integrated with the electronic document management system of the RK: electronic invoice (ESF) (IS ESF), accompanying documents (SNT), ISMPT, ISCEDM.

Supported Types of Operations (8):

• receipt of goods;
• receipt of services;
• receipt of fixed assets;
• purchase on commission;
• processing (toll raw materials / processing services);
• import;
• receipt from a structural division;
• receipt from a non-resident.

2. Attributes of the Header and Table Parts

2.1 Mandatory Attributes of the Header

If any of the listed attributes are not filled in, the platform does not allow the document to be processed and displays the error “Field … is not filled in”.

Additionally, the header contains attributes for electronic documents (data for ESF/SNT), attributes of the incoming document from the supplier (number and date), as well as attributes for advances / prepayment offsets.

2.2 Table Part “Goods”

2.3 Table Part “Services”

2.4 Table Part “FA” (Fixed Assets)

2.5 Table Part “Participants of Joint Activity”

3. Forms

The main form includes command panels for creating ESF/SNT, entering based on (payment, return, power of attorney), printing the document set.

4. Key Procedures of Modules

The specific BSL code (path:string) in evidence is not attached, so below is a typical set of handlers for documents of this type in BK 3.0.

• Object Module → ProcessingPosting(Refusal, PostingMode) — main logic for generating movements: filling in sets of records for accumulation registers, accounting and tax registers; calculating VAT amounts, cost, settlements.
• Object Module → ProcessingFilling(FillingData, StandardProcessing) — filling in attributes when entering based on (invoice, supplier order).
• Object Module → BeforeSaving / ProcessingFillingCheck — control of mandatory attributes of the header and table parts, checking the contract and exchange rate.
• Form Module → OnCreationOnServer, OperationTypeOnChange — managing the visibility of table parts and attributes depending on the type of operation.
• Form Module → handlers ...OnChange of table parts — substitution of accounting accounts, VAT rates, calculation of line amounts by nomenclature and contract.

5. Posting and Movements

As a result of posting, the document generates entries in the following registers (by evidence):

5.1 Standard Entries by the Chart of Accounts of the RK

Receipt of Goods (amount of goods + VAT 16 %):

Receipt of Services:

Receipt of FA:

Accounts 6010 “Revenue from Sales”, 7010 “Cost of Sales” and 1210 “Short-term Receivables from Customers” relate to sales operations and are not involved in receipts; account 3130 “VAT Payable” is formed by sales documents. Input (offset) VAT for receipts is reflected through the register VATToBeRefunded and the account for VAT to be refunded (1420).

Example of amounts: when receiving goods worth 1,000,000 ₸ excluding VAT, input VAT of 160,000 ₸ (16 %) is accrued, totaling to be paid to the supplier — 1,160,000 ₸.

6. Related Objects and Entry Based On

Basis Documents (from which it is entered):

• Supplier invoice;
• Supplier order;
• Power of attorney.

Entry Based On (what is created from the document):

• Invoice (received) / ESF — export to IS ESF;
• SNT (accompanying document for goods);
• Outgoing payment order / Cash withdrawal order (payment to supplier);
• Return of goods to supplier;
• Power of attorney;
• Write-off/Commissioning of FA (for the operation “Fixed Assets”);
• Registration of other VAT operations.

Related Objects: counterparty contracts, nomenclature, accounts for settlements, VAT and FA registers, electronic documents (ESF, SNT, ISMPT, ISCEDM).

7. Extension Points

• Configuration Extension for the object module: intercept ProcessingPosting (Before/After), adding custom movements or accounting accounts.
• Event Subscriptions (BeforeSaving, OnSaving, ProcessingFillingCheck) for additional checks of attributes.
• Additional Attributes and Information (properties mechanism) — extension of the header and lines without changing metadata.
• Form Extension: adding commands, attributes, changing visibility for custom types of operations.
• Additional Processing (BSL), filling table parts, printed forms, exchange rules for integration with ESF/SNT.
• Setting Accounting Accounts through the information register “Accounts for Nomenclature/Settlements” — preferred method of adaptation without code.

Requires verification for a specific release: the exact composition of ESF/SNT attributes and export rules may differ between subversions 3.0.74.x when updating IS ESF formats.