Document "Other Income Statement" - Technical Description (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Purpose. The document registers and prepares payments of other income to individuals (employees and contractors) — income not related to regular wages: bonuses, compensations, material assistance, etc. It is used by the accounting and HR departments to form mass payments to a group of recipients with subsequent payment through the cash register (cash expenditure order) or through the bank (payment order).

The document is integrated with the access management system (RLS) by organization, department, and list of individuals, ensuring the segregation of rights when working with personal data. It is applied monthly or as needed when payments arise. Integration with ZUP 3 has been implemented.

Important: the document is a supporting document. It does not generate entries and movements in registers itself — accounting and calculation movements are created by descendant documents (cash expenditure order, payment order) entered based on it. For more details, see section 5.

2. Attributes of Header and Table Parts

2.1 Header Attributes

2.2 Table Part “Payments”

Rows — list of recipients and amounts.

If any of the mandatory fields (RegistrationPeriod, Bank, PaymentType, Organization, as well as Individual, ContractorAgreement, AccountNumber in the rows) are not filled, the platform will not allow the document to be processed and will display an error like “Field … is not filled in”.

3. Forms

(The exact composition of forms is version-specific; above is the typical set for documents of this type.)

4. Key Module Procedures

In the attached evidence, there are no specific paths module:line, so below are the typical handlers for documents of this type in BK 3.0 and the implemented scenarios.

Object Module (ObjectModule):

• ProcessingPosting(Refusal, PostingMode) — does not generate actual movements for this document (MovementRegisters = []); if necessary, it only performs control of filling. The main load is transferred to descendant documents.
• ProcessingFilling(FillingData, ...) — filling attributes when entering based on and by default.
• BeforeSaving / WhenSettingNewNumber — service handlers.

Form Module (DocumentForm):

• Handler for individual selection — opening the selection form and transferring selected individuals to the table part “Payments” (scenario 3.2).
• Handler for auto-filling bank details — substitutes the active AccountNumber for payment through the bank for each individual (scenario 3.3).
• Commands “Create RKO” and “Create payment order” — generate descendant documents based on the statement depending on PaymentMethod (scenarios 3.4, 3.5).

Implemented scenarios (from evidence):

1. 3.1 Creating a new statement manually — monthly/one-time for paying additional income to a group.
2. 3.2 Selecting individuals in the table part.
3. 3.3 Auto-filling bank accounts of recipients (for payment through the bank).
4. 3.4 Creating RKO based on the statement (method “Through cash register”).
5. 3.5 Creating a payment order based on the statement (method “Through bank”).
6. 3.6 Group change of selected statements.

5. Posting and Movements

The document does not generate entries and movements in registers directly — in metadata register_records = []. It acts as a supporting document: accounting and calculation movements are created by descendant documents that are entered based on it.

Typical entries generated by descendant documents (chart of accounts of the RK, amounts in tenge, ₸):

• Payment of income to an individual through the bank:
  • Dr 3350 (calculations with personnel for labor payment / other income) — Cr 1030 (money in current bank accounts).
• Payment through cash register:
  • Dr 3350 — Cr 1010 (cash register).
• Accrual of other income (if there is a corresponding accrual document):
  • Dr 7210/7010/relevant expense account — Cr 3350.

Deductions and taxes on other income of individuals are calculated according to the RK norms for 2026:

The applicability and full composition of deductions depend on PaymentType and the category of the recipient (employee/contractor); specific accounts for entries are determined by the configuration of payment reflection. This is version- and configuration-specific.

6. Related Objects and Entry Based On

Based on “StatementOfOtherIncome”, the following are created:

• Cash expenditure order (RKO) — when the payment method is “Through cash register”.
• Outgoing payment order / withdrawal from the current account — when the payment method is “Through bank”.

Used (reference) objects:

• Reference.Organizations — payer organization.
• Reference.Individuals — recipients of income.
• Reference.Contractors and Reference.ContractorAgreements — agreements that serve as the basis for payments.
• Reference.BankAccounts — organization’s account (Bank) and recipients’ accounts (AccountNumber).
• Classifier/list of payment types — attribute PaymentType.

Integration: the document is synchronized with ZUP 3 (data on accruals of other income). For related implementation operations, electronic documents of the RK are used — ESF (IS ESF) and SNT (not directly related to the statement, but part of the overall accounting framework).

7. Extension Points

• Event subscription handlers (EventSubscription) on BeforeSaving/OnSaving/ProcessingPosting of the document — for additional control and integrations without changing the standard module.
• Configuration extension (Extensions): adding header/table part attributes, new form commands, overriding form handlers (selection, auto-filling accounts).
• Additional processing and reports (BSP) — registration of external processing for filling/printing the document.
• Rules for entry based on — extending the list of descendant documents (for example, custom payment documents).
• Payment reflection configuration — parameterization of accounts for entries of descendant documents through information registers of accounting settings.
• RLS — when refining access restrictions, consider that the document already participates in restrictions by organization, department, and list of individuals.

(The presence of specific subscriptions and predefined extension points is version-specific for 3.0.74.2 and is clarified in the configurator.)