Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
A counterparty sent you a reconciliation statement, but in 1C you have a different debt amount. You sit down to figure it out and see: the payment to the supplier was recorded with the wrong document, the cash-flow item is not filled in, and in the cash-flow statement the "other" line has swelled by half a million tenge. That is how you first take a careful look at "Cash disbursement" — the document that in Accounting 3.0 records any outflow of money: payment to a supplier, payroll, remittance of taxes, issuance under report, refund to a customer. Below is how to fill it in so that statements reconcile and the cash-flow statement is readable.
1. Purpose
The document reflects the write-off (disposal) of funds from the current account or the organization's cash desk. It closes the debt to the recipient, generates a posting to the credit of the cash account, and populates the cash-flow statement. One document = one payment (or one disbursement operation).
2. Where to find it
- Section "Bank and cash desk" → block "Cash desk" / "Bank" → journal "Cash disbursement".
- The "Create" button in the journal — a new document; "Create based on" — entry from an invoice or a receipt.
- Open the journal directly in 1C: Main menu → "File" → "Go to navigation link", paste:
e1cib/list/Документ.РасходДенежныхСредств
2a. How to find out your release
"Help" → "About". The top line shows the platform version (for example, 8.3.24), below it — the configuration release "Accounting for Kazakhstan", edition 3.0. If yours is not 3.0.74.2, individual fields and printed forms may differ — check against this line.
3. How to fill it in
Fill in from top to bottom — some fields are populated automatically after you select the operation type.
| Field | What it is for and what happens on error |
|---|---|
| Organization (req.) | From whom the money leaves. If there is one organization in the database — it will be substituted automatically. Make a mistake — the payment will "land" on the wrong company, and VAT/settlements will go into someone else's records. |
| Operation type (req.) | Sets the posting logic and the set of fields below. If you selected "Payment to supplier" instead of "Payroll payment" — you will get Dr 3310 instead of Dr 3350, and the payroll will not be closed. |
| Date (req.) | The date the money is written off. If you set a date earlier than the money arrived in the account — you will go into a negative balance. |
| Accounting account / Bank account / Cash desk (req.) | Where the money comes from: current account (1030) or cash desk (1010). Choose the wrong account — the bank and cash desk balances will diverge from the statement. |
| Recipient (Counterparty) (req. for settlements) | Whom you pay. An empty field for operations with a counterparty = a "hanging" advance with no settlement. |
| Contract (req. for settlements) | Under which contract the debt is paid off. Wrong contract — the payment will not land on the right debt, the reconciliation statement will not reconcile. |
| Amount (req.) | The payment amount. Reconcile it with the payment purpose in the bank statement down to the tiyn. |
| VAT rate / amount | For an advance to a supplier with VAT 16%. An ordinary payment for a supply already delivered is not "split" by VAT — the tax sits on the invoice, not in the payment. |
| Cash-flow item (req.) | The line of the cash-flow statement and the section (operating/investing/financing activity). Empty — the payment falls into "Other", the statement becomes useless. |
| Settlement account | Where the debit goes: 3310, 3350, 3120, 1250, etc. Substituted by operation type; check it if the analytics is non-standard. |
| Payment purpose | Text for the payment order and the printed form. |
After filling in — "Post and close".
4. Worked example with postings
Situation. On September 6, 2026, Astana-Trade LLP pays supplier Snab-Service LLP for delivered goods amounting to 1,160,000 ₸ (cost 1,000,000 ₸ + VAT 16% = 160,000 ₸). The debt is already reflected by the "Receipt of goods" document, VAT taken to offset upon registration of the ESF.
We fill in:
- Operation type — Payment to supplier;
- Bank account — current account (1030);
- Recipient — Snab-Service LLP, contract "Supply No. 14";
- Amount — 1,160,000 ₸;
- Cash-flow item — "Payment to suppliers for inventory" (operating activity).
Posting when posted:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 3310 | 1030 | 1,160,000 | Debt to the supplier paid off |
VAT here is not posted — it is already reflected on the date of goods receipt (Dr 1420 Cr 3310) and offset via the ESF. The debt on account 3310 under this contract is zeroed out, the reconciliation statement with Snab-Service reconciles.
Second example — remittance of taxes and contributions from payroll. With a salary of 300,000 ₸ and application of a 30 MCI deduction (30 × 4,325 = 129,750 ₸), you remit in separate lines/documents: OPV 10%, OPVR 3.5%, VOSMS 2%, OSMS 3%, SO 5%, social tax 6%, IIT 10%. Each remittance is its own "Cash disbursement" with the type "Tax remittance":
| Dr | Cr | Description |
|---|---|---|
| 3120 | 1030 | IIT remitted |
| 3220 | 1030 | OPV remitted |
| 3210 | 1030 | Social contributions / OSMS remitted |
| 3150 | 1030 | Social tax remitted |
5. Operation types
| Operation type | Debit | Meaning |
|---|---|---|
| Payment to supplier | 3310 | Debt repayment / advance to supplier |
| Refund to customer | 3510 / 1210 | Refund of prepayment or overpayment to the client |
| Payroll payment | 3350 | Remittance of wages to employees |
| Tax (contribution) remittance | 3110–3230, 3150 | Payment of IIT, OPV, OPVR, VOSMS, OSMS, SO, social tax, VAT (3130) |
| Issuance under report | 1250 | Money to an accountable person |
| Transfer to another account / collection | 1030 / 1010 | Movement between your own accounts and the cash desk |
| Other write-off | expense/other expenses account | Bank fees, penalties, one-off payments |
6. What is generated when posted
- Accounting posting Cr 1030 (or Cr 1010) — Dr by operation type.
- Movement in the "Funds" register — reduction of the balance on the account / in the cash desk.
- Movement in the settlements register (3310/3510/1210) — closing or creating a debt for the counterparty and contract.
- Movement in the cash-flow-statement register — by the specified cash-flow item and type of activity.
This document does not create an ESF or an SNT. The electronic invoice (IS ESF) and the accompanying waybill for goods (SNT) are generated by sales/receipt documents, not by a payment. The exception — if for an advance to a supplier you are obliged to issue an ESF for the prepayment: the ESF itself is still issued by a separate document, not by "Cash disbursement".
7. Printed forms
- Payment order — for bank-account operations.
- Cash disbursement order (form KO-2) — for cash-desk operations.
- Accounting statement — based on the posted movements.
Printing — the "Print" button in the document header. (Requires verification: the exact set of printed forms in a specific build may differ — check against the "Print" menu in your release.)*
8. Common mistakes
- "The field 'Cash-flow item' is not filled in". The document is not posted. Fill in the item — without it the payment will not get into the cash-flow statement. Create the item in the reference book if the needed one is missing, and specify the type of activity.
- "Insufficient funds in the account (in the cash desk)" / negative balance when control is on. Check the date — the write-off is earlier than the receipt of the money. Set the correct date or first post the receipt.
- "Counterparty's contract not selected". For the types "Payment to supplier" / "Refund to customer" the contract is mandatory: without it the payment will not land on the debt and the reconciliation statement will diverge.
- The debt was not closed even though the payment was posted. You specified the wrong contract or the wrong counterparty, or the advance landed on the advances account (3520/3540). Open the settlements card and check the analytics.
- Double VAT amount. You manually broke out VAT in the payment for an already delivered supply. VAT for such a payment is not split — remove the rate, the tax is reflected by the receipt document.
9. FAQ
How does "Cash disbursement" differ from "Write-off from bank account"? In essence it is a money-disposal document. If both are used in your database, "Write-off from bank account" is a narrowly specialized banking document, while "Cash disbursement" covers both the bank and the cash desk via the "Operation type". Rely on the journal you are working from, and do not duplicate one payment with two documents.
Is it mandatory to fill in the cash-flow item? Yes. Without it the document is not posted, and the cash-flow statement loses its meaning — everything goes into "Other". One item = one line of the cash-flow statement.
How to reflect a payment to a supplier with VAT 16%? If the goods/services have already been received — pay the total amount (for example, 1,160,000 ₸), do not break out VAT: it is offset via the ESF on the receipt date. VAT is broken out only for an advance for which you are obliged to issue an ESF for the prepayment.
Does the document create an ESF or an SNT? No. The ESF (IS ESF) and the SNT are generated by sales and receipt documents. The payment only moves money and settlements.
How to post a payroll payment? Operation type "Payroll payment", credit account 1030 (or 1010), debit 3350. The amount — the "take-home" pay, already after withholding IIT 10% and OPV 10%. Remit taxes and contributions with separate documents.
Several taxes were paid with one payment order — how to allocate them? It is better to make one document per tax/contribution (IIT — 3120, OPV — 3220, social tax — 3150, SO/OSMS — 3210), so that each BCC is closed with its own analytics. Otherwise the tax debts will not net off correctly.
Can a payment be made in a foreign currency? Yes, if a foreign-currency account is selected. The amount is entered in the contract currency, the tenge equivalent is calculated at the rate on the date. Exchange-rate differences will be reflected upon the period closing.
How to correct a posted document? Cancel the posting, make the edit, post again. If the period is closed or reporting has been submitted — correct via a correcting document, not retroactively.
Why does the amount not reconcile with the counterparty's statement? Common reasons: the payment was posted to the wrong contract, part of the amount landed on an advance, or VAT was broken out twice. Open the report "Turnover-balance sheet for account 3310" with a filter by counterparty and contract and reconcile line by line.
Where to see the balance after the disbursement? Reports "Bank and cash desk" → "Balances on accounts" or the turnover-balance sheet for accounts 1030/1010 on the needed date.
10. Related documents
- What it is entered based on: "Supplier invoice", "Receipt of goods and services", "Payroll accrual" — via "Create based on" the counterparty, contract and amount are substituted.
- What is entered based on it / what it closes: the document closes the debt reflected by "Receipt of goods and services", "Advance report", payroll and tax accruals. For paired operations, see "Receipt of funds" (inflow) and "Transfer of funds" (between your own accounts).
How to find out your release. "Help" → "About": there the platform version (8.3.x) and the configuration release are shown. This guide was prepared and verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). 2026 values: VAT 16%, MCI 4,325 ₸, minimum wage 85,000 ₸, base IIT deduction 30 MCI/month.