1. Identification
| Parameter | Value |
|---|---|
| Object type | Document (Documents) |
| Name | ПриходныйКассовыйОрдер |
| Full name | Документ.ПриходныйКассовыйОрдер |
| Synonym | “Incoming Cash Order” |
| Configuration | Accounting for Kazakhstan, edition 3.0 (release 3.0.74.2) |
| Interface section | “Cash Funds” → “Incoming Cash Order” (in some releases duplicated in “Bank and Cash” → “Cash Desk”) |
| Navigation link | e1cib/list/Документ.ПриходныйКассовыйОрдер |
Purpose. The incoming cash order (PKO) is a primary accounting document that records the receipt of cash into the organization’s cash desk. It is used daily by accountants and cashiers: for cash payments from customers, the return of unused accountable amounts, cash withdrawals from a bank account, receipt of loans, and other receipts. The document generates movements in the accounting and tax-accounting registers, as well as in the mutual-settlements and cash-flow registers. The default accounting currency is the tenge (₸).
The printed form corresponds to form KO‑1 used in the RK.
2. Header attributes and tabular sections
2.1 Mandatory header attributes
| Attribute | Purpose |
|---|---|
Организация |
The organization into whose cash desk the funds are received. Determines the accounting policy, chart of accounts, and tax-accounting settings |
ВидОперации |
The type of business transaction. Controls the composition of the form’s attributes and the posting logic (customer payment, return from supplier, return by accountable person, receipt of cash from the bank, other receipt) |
ВидУчетаНУ |
Indicator/classifier of the tax accounting of the transaction — determines the reflection of the movement in RK tax accounting |
Касса |
The organization’s cash desk into which the money is received. Sets the currency of the funds and the cash-desk accounting account |
СчетКасса |
The cash-desk accounting account (debit of the posting). Under the standard RK chart — 1010 “Cash on hand” |
Контрагент |
The payer (customer, supplier upon return, other counterparty). For the return-by-accountable-person transaction, an individual in the tabular section is used instead of a counterparty |
СчетУчетаРасчетовСКонтрагентомБУ |
The mutual-settlements account for accounting (credit of the posting), for example 1210 or 3310 |
СчетУчетаРасчетовСКонтрагентомНУ |
The mutual-settlements account for tax accounting |
ВалютаДокумента |
The document currency; by default the tenge (₸) |
СуммаДокумента |
The total amount of the receipt. Must match the sum of the tabular-section rows (checked upon posting) |
СчетОрганизации |
The organization’s bank/settlement account involved in the transaction (in particular, when receiving cash from the bank) |
2.2 The “РасшифровкаПлатежа” (Payment Breakdown) tabular section
Breaks down the document amount by contracts/deals. Mandatory columns:
| Column | Purpose |
|---|---|
ДоговорКонтрагента |
The contract under which the payment is credited; needed to determine the mutual-settlements rate |
СуммаПлатежа |
The row amount in the document currency |
КурсВзаиморасчетов / КратностьВзаиморасчетов |
The rate and multiplicity for conversion into the contract’s mutual-settlements currency |
СуммаВзаиморасчетов |
The amount in the contract’s mutual-settlements currency |
СчетУчетаРасчетовСКонтрагентомБУ / СчетУчетаРасчетовСКонтрагентомНУ |
The mutual-settlements accounts for the row (accounting and tax accounting) |
2.3 The “ВыдачаВПодотчет” (Issue to Accountable Person) tabular section
Used for transactions related to accountable persons. Mandatory columns:
| Column | Purpose |
|---|---|
ВидЗадолженностиПодотчетногоЛица |
Classification of the accountable person’s debt |
СтатьяДвиженияДенежныхСредств |
The cash-flow item for cash-flow reporting |
If any mandatory attribute/column is not filled in, the platform will not post the document and will issue an error of the form “Field … is not filled in”.
3. Forms
| Form | Purpose |
|---|---|
ФормаДокумента |
The main form for entering and editing the PKO. Contains the header, the “РасшифровкаПлатежа” and “ВыдачаВПодотчет” tabular sections, and controls attribute visibility by ВидОперации |
ФормаСписка |
The list of incoming cash orders (opened via e1cib/list/Документ.ПриходныйКассовыйОрдер) |
ФормаВыбора |
Selecting a PKO from other configuration objects |
| Printed form KO‑1 | Printing the incoming cash order of the established form |
4. Key module procedures
Below are the handlers confirmed by evidence (release 3.0.68.1; in 3.0.74.2 the logic is preserved). Line numbers are not given in the evidence — the path and purpose are indicated.
Object module
ОбработкаПроверкиЗаполнения(ObjectModule) — checks the correctness of the filling before posting. In particular, it checks the equality of the document amount and the sum of the tabular-section rows:- Condition:
ВыдачаВПодотчет.Итог("СуммаПлатежа") <> СуммаДокумента - Message: “The document amount and the sum of the payments per document rows do not match”
- Condition:
Document form (Форма.ФормаДокумента)
РасшифровкаПлатежаКурсВзаиморасчетовНачалоВыбора— the handler for the start of selecting the mutual-settlements rate in the “РасшифровкаПлатежа” row. Does not allow selecting a rate without a contract:- Condition:
НЕ ЗначениеЗаполнено(ТекущиеДанные.ДоговорКонтрагента) - Message: “To select a mutual-settlements rate, you must select a counterparty contract”
- Condition:
СчетОрганизацииПриИзмененииНаСервере— checks currency correspondence when changing the organization’s bank account:- Condition:
НЕ Объект.Касса.Пустая() И НЕ Объект.СчетОрганизации.ВалютаДенежныхСредств = Объект.Касса.ВалютаДенежныхСредств - Message: “The cash-desk currency does not correspond to the organization’s account currency”
- Condition:
Standard handlers for a document of this type (per the standard BK 3.0 architecture):
ОбработкаПроведения(ObjectModule) — generating movements in the registers (see section 5).ПриУстановкеНовогоНомера/ОбработкаЗаполнения— filling in attributes when entering on the basis of another document and by default.ВидОперацииПриИзменении(form) — rebuilding the visibility and availability of attributes for the selected transaction type.
5. Posting and movements
Upon posting, the document generates movements in the accounting register (BU), tax accounting, the mutual-settlements, cash, and — for accountable-person transactions — the accountable-persons settlements registers. The debit of all cash-receipt transactions is account 1010 “Cash on hand”. The credit depends on ВидОперации (accounts per the standard RK chart):
| Transaction type | Debit | Credit | Credit subconto |
|---|---|---|---|
| Customer payment | 1010 | 1210 “Short-term accounts receivable from customers” | Counterparty, Contract, Deal |
| Return of funds by supplier | 1010 | 3310 “Short-term accounts payable to suppliers” | Counterparty, Contract, Deal |
| Return by accountable person | 1010 | 1250 “Short-term accounts receivable from employees” | Individual (employee) |
| Receipt of cash from the bank | 1010 | 1030 “Funds in current bank accounts” | Bank account |
| Other receipt | 1010 | Account specified manually | Subconto specified manually |
Analogous postings are generated in tax accounting (in accordance with ВидУчетаНУ).
Movement registers (standard logic):
- The “Self-supporting” accounting register — BU and NU postings.
- The “Mutual settlements with counterparties” accumulation register — closing/changing the debt by contract and deal.
- The “Cash funds” (cash) accumulation register — receipt into the cash desk and by cash-flow item.
- The information/accumulation register for accountable-persons settlements — for the return-by-accountable-person transaction.
Note. VAT on a PKO is, as a rule, not generated as a separate posting — the document records the receipt of money, not a sale. VAT and electronic documents (ESF in the IS ESF, SNT) are generated by sales documents; the VAT rate in force in the RK in 2026 is 16%. Account 3130 “VAT payable” is used by sales documents, not by a PKO.
6. Related objects and entry on the basis of another document
A PKO is usually entered on the basis of:
- “Sale of inventory and services” (customer cash payment; the counterparty, contract, amount, and mutual-settlements accounts are filled in).
- “Invoice to customer”.
- “Advance report” / documents for accountable persons (return of unused amounts).
On the basis of a PKO, the following may be entered / are related:
- “Outgoing cash order” (for example, upon subsequent disbursement).
- Documents for reflection in cash-flow reporting (via the cash-flow item).
Adjacent objects:
- Catalogs:
Организации,Контрагенты,ДоговорыКонтрагентов,Кассы,БанковскиеСчета,ФизическиеЛица,СтатьиДвиженияДенежныхСредств. - Charts of accounts: the standard RK chart of accounts (1010, 1030, 1210, 1250, 3310, etc.).
7. Extension points
- Configuration Extensions: adding header attributes/tabular-section columns, additional checks in
ОбработкаПроверкиЗаполнения, changing visibility byВидОперацииvia borrowing theФормаДокументаform. - Event subscriptions:
ПередЗаписью/ПриПроведенииof the document for additional movements or integrations (for example, uploading to fiscal/cash accounting of the KKM). - Additional posting handlers: via the “Additional reports and processing” mechanism or SSL subscriptions to generate custom registers.
- Printed forms: adding/replacing the KO‑1 layout via the external printed forms mechanism.
- Entry on the basis of another document: extending the
ОбработкаЗаполненияprocedure for new base documents.
Requires verification (version-specific): the exact composition of the movement registers and the names of the object-module procedures may differ between releases 3.0.68.x and 3.0.74.2 — when customizing, check against the module of the specific delivery.