Document "CashExpenditure" — Accounting for Kazakhstan 3.0

1. Identification

Purpose. The document registers the fact of outflow (expenditure) of the organization's funds — withdrawal from the current bank account or cash register: payments to suppliers and contractors, tax payments and mandatory contributions, other disbursements. The document generates movements in the cash flow, mutual settlements, and accounting entries, reflecting the decrease in the cash balance in account 1030 (or in the cash register) and the settlement of the corresponding obligation.

Where to find in 1C. Navigation link to the list: e1cib/list/Document.CashOutflowDocument. Interface — section “Bank and Cash” (journal of bank/cash documents) or “Purchases” → payments to suppliers.

⚠️ Note on evidence. The evidence attached to the task (polya, naznachenie, form ReportForm with SpreadSheetDocumentField, attributes StartPeriod/EndPeriod/Frequency, table parts “Grouping” and “AdditionalFields”) relates to the homonymous report of the SDI “Cash outflow” (section “For the Manager”), not to the document. Therefore, sections 2–4 below are described according to the standard structure of the cash outflow document of this type in BK 3.0; the structure of the report is not transferred here. Requires verification for the specific assembly 3.0.74.2: the exact composition of attributes and types of operations.

2. Header Attributes and Table Parts

2.1 Header Attributes

2.2 Table Part “PaymentDetails”

Line-by-line detailing of the document amount by calculation objects and accounting accounts.

Requires verification: in a specific assembly, the table part may be named differently or part of the analytics may be moved to the header — depends on OperationType.

3. Forms

4. Key Procedures of Modules

BSL-evidence for this document is not attached (the attached code relates to the report), therefore, typical handlers for the cash outflow document in BK 3.0 are listed:

Object Module:

• ProcessingPosting(Refusal, PostingMode) — generates movements in the accumulation registers of cash flow and mutual settlements, as well as entries in the accounting register.
• ProcessingFilling(FillingData, ...) — filling in attributes when entering based on (invoice, receipt, expenditure request).
• BeforeSaving(Refusal, SavingMode, PostingMode) — control of filling, recalculation of DocumentAmount by lines of details.
• ProcessingDeletingPosting(Refusal) — clearing movements when canceling posting.

Form Module:

• OnCreateOnServer — initial visibility setup by OperationType, setting default accounts.
• OrganizationOnChange / OperationTypeOnChange — reconfiguration of the withdrawal account, availability of attributes.
• DocumentAmountOnChange, PaymentDetailsAmountOnChange — synchronization of the header amount and table part, VAT calculation at the rate of 16 %.

5. Posting and Movements

When posting, the document generates movements according to the standard logic of cash outflow (accounts — according to the typical chart of accounts of the RK):

Accounting Register (Entries):

Accumulation Registers:

• CashFlowMovements (for the CFR report) — expenditure by cash flow article, bank account/cash register, organization.
• MutualSettlementsWithCounterparties — reduction of debt to the counterparty (by contract and settlement document).
• Register of Balances of Cashless/Cash Funds — write-off of the amount from the account/cash register.

VAT is not highlighted in entries for simple payments to suppliers (VAT calculations are reflected in the receipt document and ESF). Highlighting VAT is relevant for advances issued according to the rules of the IS ESF.

6. Related Objects and Input Based On

Supporting Documents (input “based on” → Cash outflow):

• Invoice to the supplier;
• Receipt of goods and services (entry of acquisition: Dr 1330 “Goods” / Dr expense accounting, Dr 3130 “VAT” Cr 3310);
• Request for cash expenditure;
• Accrued taxes and obligations (individual income tax, social tax, pension contributions, health insurance, social health insurance, etc.).

Electronic Documents of the RK: the cash outflow ESF does not issue — ESF (IS ESF) and VAT invoices are generated based on sales/receipt documents. Payment is linked to the supplier's ESF through the settlement document.

Reports-Consumers of Data: report “Cash outflow” (SDI, section “For the Manager”), Turnover and Balance Statement for accounts 1030/3310, report on cash flow.

7. Extension Points

• Event Subscriptions (BeforeSaving, OnPosting) — for fine-tuning movements and controlling expenditure limits.
• Configuration Extension — adding header/table part attributes, overriding form and posting handlers without removing from support.
• BSF Mechanisms: additional attributes and information (ChartOfCharacteristicTypes.AdditionalAttributes), additional printed forms and processing, versioning of objects, tasks/business processes for expenditure approval.
• Reference CashFlowArticles — point for configuring cash flow analytics without changing the code.
• Scheduled Tasks / API for Bank Exchange (Client-Bank, DirectBank) — automated creation of cash expenditure documents from bank statements.