Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
You closed the month, submitted the reports, and then it turns out: in March, the cost was written off twice. Or the accountant recorded the receipt of goods for 1,210,000 ₸ instead of 210,000 ₸, and the period is already closed, and you can't touch the "combat" document — there is an electronic invoice (ESF) hanging over it, payment, settlements. Deleting a recorded document retroactively is a bad idea: links break, balances "float away," numbering gets disrupted. The correct tool here is "Reversal." It does not erase the error but offsets it with a mirror entry with a "minus" sign on the current date (or correction date), preserving the entire history. Below is how to do this carefully.
1. Purpose
"Reversal" cancels (fully or partially) the movements of any previously recorded document: accounting entries and movements in accumulation registers. The entries are repeated with the opposite sign (red reversal), and the original document remains untouched. It is used to correct errors from previous periods, cancel unnecessary operations, and manually adjust movements.
2. Where to find
The document is hidden in the operations section, and it is not often created manually, so it's worth remembering the path.
- Section "Operations" → block "Accounting" → "Manually entered operations" — there in the list of types is "Reversal" (button "Create" → "Reversal").
- The direct list of documents opens via the navigation link:
e1cib/list/Document.Reversal.
To open via the link: menu "Service" → "Functions for technical specialists" (or "Main menu" → "All functions"), or through the navigation field in the upper right corner — paste the link and click "Go to navigation link."
The fastest way to reverse a specific document is directly from it: open the problematic document and click "Create based on" → "Reversal" (see section 10).
2a. How to find out your release
Menu "Help" → "About the program" (or "Main menu" → "Help" → "About the program"). In the opened window, the following is indicated:
- Platform version (for example, 8.3.24.xxxx);
- Configuration and release — "Accounting for Kazakhstan, version 3.0 (3.0.74.2)".
If your release is lower, some fields and printed forms may differ. The instruction is written for 3.0.74.2.
3. How to fill out
The logic is simple: you specify what you are reversing and by how much, and the program will flip the movements itself.
| Field | Why and what will happen in case of an error |
|---|---|
| Number | Assigned automatically upon recording. Do not touch it manually — you will disrupt the numbering of the operations journal. |
| Date — MANDATORY | The date on which the reversal will occur. If you are correcting a closed period, set the date to the current open period (or the last day of the month being corrected, if it is still open). A date earlier than the "editing prohibition date" will result in a refusal to process. |
| Organization — MANDATORY | It will be filled in if you are managing one company. If there are several, choose the same one as in the original document. A different organization will not "collapse" the error; the movements will hang under a different company. |
| Reversed document — MANDATORY | The core of the document. You select the erroneous document from the list. After selection, click "Fill" — the movement table will be automatically populated. If not selected, there is nothing to reverse, and the document will not be processed. |
| Filling method | "Fill" — transfers all movements of the selected document with the opposite sign. You can then delete or reduce rows (partial reversal). |
| Comment | Write the reason: "Double write-off of cost, error correction." This helps during audits and for you in six months. |
Table parts (filled in by the "Fill" button):
- "Accounting and tax accounting" — here the entries Dr/Cr with amounts taken with a minus sign will appear. You can also leave only the necessary rows if you are partially reversing.
- "Accumulation registers" (tabs by registers) — movements related to inventory, settlements, VAT, etc. They can also be edited manually.
Important: after "Fill," check that the program has indeed taken the movements of the erroneous document. If you are partially reversing, do not recalculate amounts "by eye"; it is better to delete unnecessary rows entirely, and set the partial amount as a proportion of the original.
4. An example with entries
Situation. On March 15, 2026, a sale of goods was recorded, and by mistake, the cost was written off twice for the amount of 150,000 ₸ (entry Dr 7010 Cr 1330). The sale and income are correct; only the cost is duplicated. March is closed, the corporate income tax report has not yet been submitted, but the sale document cannot be touched — there is an ESF behind it.
What to do. Create a "Reversal" dated 31.03.2026 (the last day of the formally available period) on the document "Sale…", leaving only the extra cost line in the table part.
Original (erroneous, extra) entry:
| Dr | Cr | Amount, ₸ |
|---|---|---|
| 7010 "Cost of sales" | 1330 "Goods" | 150,000 |
Entry generated by "Reversal" (red reversal):
| Dr | Cr | Amount, ₸ |
|---|---|---|
| 7010 "Cost of sales" | 1330 "Goods" | −150,000 |
Result. The balance is restored: the cost for March decreases by 150,000 ₸, the goods are "returned" to the warehouse (the "Goods in warehouses" register receives a movement of +150,000 ₸ in quantity/amount). Income 6010 and VAT 3130 (at a rate of 16%) remain untouched — you reversed one line, not the entire document. The financial result for March is correctly adjusted, and the history is preserved: both the erroneous document and its reversal are visible.
If you were canceling the operation entirely (for example, an erroneously recorded receipt of 1,210,000 ₸ instead of 210,000 ₸), it would be easier to enter two documents: a full reversal for 1,210,000 ₸ and a new correct receipt for 210,000 ₸ — or a partial reversal for the difference of 1,000,000 ₸.
5. Types of operations
There is no separate field "Type of operation" for "Reversal" — the type is determined by what and how much you are canceling:
- Full reversal — all movements of the original document are transferred with a minus sign (full cancellation).
- Partial reversal — you leave part of the rows or reduce amounts (correction for the difference).
- Reversal of only accounting entries — you edit the accounting/tax table, without touching the registers.
- Reversal of only movements in registers — for example, to correct inventory balances without changing entries.
- Manual reversal — you fill in the movements yourself, without linking amounts to the original (when the original document is no longer available for auto-filling).
6. What is generated upon processing
- Dr/Cr entries — mirror entries with the opposite sign in the accounting register "Cost accounting".
- Movements in accumulation registers — the same registers that the original document affected (settlements, goods in warehouses, batches, VAT, etc.), but with a "minus" sign.
- Electronic documents (ESF / CNT) are NOT generated. "Reversal" is an internal correcting document of accounting. If you need to correct an issued invoice, a separate corrected or additional ESF is issued in the ESF IS (in 1C — through "Create based on" → corresponding invoice), and the CNT is corrected in the ESF IS/"Virtual warehouse". Reversing movements in the database and correcting in state systems are two different operations; do both.
7. Printed forms
- Accounting certificate — the main form, justifying the correcting entry (date, reason, amounts Dr/Cr). It is attached to the accounting registers.
- Report on document movements (button "Dr/Cr" on the form) — shows the generated entries and movements in the registers for control.
There is no specialized "industry" printed form for the document — its task is internal.
8. Common errors
"It is not allowed to change data in a closed period. The document date... falls under the editing prohibition." The reversal date is earlier than the established prohibition date. Set the date in the current open period or (if you have the rights) shift the prohibition date in "Administration → User and rights settings → Prohibition dates for changes."
"The attribute 'Reversed document' is not filled." The original document is not selected. Select it and click "Fill" — otherwise, there is nothing to move.
"Document not processed: balance violation / negative balances." Partial reversal is set in such a way that the register (for example, "Goods in warehouses") goes negative because the goods have already been written off by other documents. Reverse completely and reprocess the chain, or adjust the balance with a separate document.
Amounts in the reversal do not match the original. Someone manually edited the table part. Refill using the "Fill" button and do not edit amounts manually without necessity.
After the reversal, the financial result and VAT "went wrong." Most likely, you reversed an unnecessary line (for example, touched income 6010 or VAT 3130 at a rate of 16%). Check that only the rows that needed to be canceled remain in the table.
9. FAQ
What is the difference between "Reversal" and "Manually entered operation"? "Reversal" automatically pulls the movements of the selected document and flips their sign — you do not need to manually enter mirror entries. "Manual operation" is a blank sheet; you enter everything yourself. For canceling a specific document, reversal is more convenient.
Can I just delete the erroneous document instead of reversing it? In a closed period — no. Deleting breaks links (ESF, payments, batches) and changes history. Reversal preserves both the error and the correction — this is a correct audit trail.
What date should I set for the reversal if the error is in a closed month? The date of the current open period. If you are correcting an error from last year after submitting the reports — usually the current date of discovery, so as not to reopen the submitted period.
Does "Reversal" generate ESF or CNT? No. Electronic invoices and CNT are corrected separately in the ESF IS (corrected/additional ESF). Reversal only corrects your database.
How to make a partial reversal? After "Fill," delete unnecessary rows from the table or reduce amounts to the size of the correcting difference. Cancel exactly the part that is erroneous.
Does reversal reduce taxes (CIT, VAT)? Indirectly — yes, if you are reversing income, cost, or VAT. Red reversal reduces the corresponding turnovers. But declarations for VAT/CIT for already submitted periods need to be corrected separately (additional tax return form).
Can I reverse a payroll document? Yes, just like any recorded document. However, payroll errors are more often corrected by reprocessing the calculation (recalculation of PIT 10%, OIW 10%, social tax 5%, social tax 6%, etc.), and reversal is used when the entire document was unnecessary.
Will the reversed document remain in the database? Yes. The original document does not change and remains recorded. "Reversal" is a separate document that only offsets its movements. Both are visible in the journals.
What to do if the warehouse went negative after the reversal? It means the goods have already been written off later in the chain. Reverse completely and reprocess subsequent documents, or issue a separate adjustment of balances.
How to check if the reversal worked correctly? Click "Dr/Cr" on the document and verify the entries with a minus sign, then open the trial balance for the affected accounts (7010, 1330, 6010, etc.) — the turnovers should collapse to the required amount.
10. Related documents
- Based on what it is entered: any recorded document of the configuration — "Sale of goods and services," "Receipt of goods and services," "Payroll," "Withdrawal from current account," cash documents, etc. (button "Create based on" → "Reversal").
- What is issued after/alongside: when correcting sales/receipts — corrected or additional ESF in the ESF IS; when adjusting balances — "Adjustment of register entries" or "Manual operation"; when recalculating taxes — clarified forms of tax reporting (tax return form).
- Alternative: "Adjustment of sale" / "Adjustment of receipt" — when you need not just to cancel but to change the amount/nomenclature of the document with the formation of a correcting ESF.