Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
The counterparty sent a reconciliation act, but you have a different amount in 1C. They have 600,000 ₸ on account 1210, while you have 760,000 ₸. The difference is 160,000 ₸, and by the end of the quarter, you need to determine whose figure is correct, record the confirmed debt, and recognize part of the overdue debt as a doubtful claim. This is exactly why you open the document "Customer Debt": it allows you to inventory calculations with customers, align accounting data to the confirmed amount, and, if necessary, accrue a reserve for doubtful debts.
1. Purpose
The document records the state of accounts receivable from customers on a selected date: by counterparty, contract, and calculation document. It is used for inventorying mutual settlements (reconciliation with counterparties' acts), for classifying debt by terms (current, doubtful, hopeless), and for accruing/writing off reserves for doubtful claims.
2. Where to find
- Menu: section "Sales" → group "Settlements with counterparties" → "Customer Debt". The "Create" button opens a new document.
- Through the navigation link: "Service" → "Go to navigation link" → insert:
e1cib/list/Document.CustomerDebt
This way, you will go directly to the list of documents, bypassing the menu.
2a. How to find out your release
Menu "Help" → "About the program". In the opened window, you will see the version of the platform (for example, 8.3.24) and the configuration release — the line "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". This instruction relates to release 3.0.74.2. If you have a different number, the location of the fields may differ slightly.
3. How to fill out
Fill in from top to bottom — header, then the table part.
| Field | Mandatory | Why and what will happen in case of error |
|---|---|---|
| Organization | ✅ Yes | Accounting accounts and balances are selected based on it. If you choose a different organization, you will see incorrect debts, and the inventory will be based on incorrect data. |
| Date | ✅ Yes | The balance of debt is taken as of this date. If you set the wrong date, the debt amount will not match the reconciliation act, even though there is no accounting error. |
| Type of operation | ✅ Yes | Determines what the document will do: only record the debt, accrue a reserve, or write off hopeless debt. It affects the postings. |
| Responsible / Comment | No | For internal control. Does not affect postings. |
In the table part, for each line:
- Counterparty — ✅ the customer whose debt you are recording. If you make a mistake, the debt will be "hanging" on the wrong one.
- Contract — ✅ the contract with the type "With the customer". If there are several contracts and you take the wrong one, the amount will diverge from the balance on 1210.
- Calculation document — specific realization/invoice for which the debt is recorded. Fill it in if you are conducting calculations "by documents" — otherwise, the program will not link the amount to the primary document.
- Accounting account — by default 1210 (short-term accounts receivable from customers). Change it only consciously (for example, to a long-term account).
- Amount — ✅ the confirmed amount of debt according to the reconciliation act.
- Term / Date of occurrence — for calculating the age of the debt. It determines whether the claim will fall into doubtful (over 3 years — potentially hopeless for corporate income tax).
- Reserve amount (for operations with reserves) — which part of the debt you recognize as doubtful.
The "Fill" → "Fill by balances" button pulls the current balance on 1210 from accounting — this is a convenient starting point for reconciliation: you see your figure and compare it with the counterparty's act.
Requires verification in your database: which expense account is set by default when accruing a reserve (7440 "Other expenses" or 7210 "Administrative expenses") depends on the organization's accounting policy settings — clarify in "Accounting Policy".
4. An example with postings
Situation. LLP "Astra" (VAT payer) reconciles with customer LLP "Mercury".
- 12.01.2026 shipment for 1,160,000 ₸, including VAT 16% — 160,000 ₸, base 1,000,000 ₸.
- The customer paid 400,000 ₸.
- In "Astra's" accounting, the debt = 1,160,000 − 400,000 = 760,000 ₸.
- In the reconciliation act from "Mercury", it states 600,000 ₸ — they did not reflect one invoice for 160,000 ₸.
- Additionally, an old debt of 200,000 ₸ has been outstanding since 2022 — the term has expired, we recognize it as a doubtful claim.
Step 1. Inventory. You create a document, operation type "Inventory of debt", date 31.03.2026. By clicking the "Fill by balances" button, you get your amount of 760,000 ₸ for the contract with "Mercury". You reconcile with the act (600,000 ₸), the discrepancy of 160,000 ₸ is explained by the unreflected invoice from the customer — your figure is correct. The document records the confirmed debt of 760,000 ₸ in the mutual settlements register (does not create postings to accounts — this is an inventory recording).
Step 2. Accrual of reserve for doubtful claim of 200,000 ₸. Operation type "Accrual of reserve for doubtful claims".
| Dr | Cr | Amount, ₸ | Content |
|---|---|---|---|
| 7440 | 1290 | 200,000 | Reserve accrued for doubtful claim of LLP "Mercury" |
- 1290 — "Reserve for doubtful claims".
- 7440 — "Other expenses".
If later the debt is recognized as hopeless and written off against the reserve:
| Dr | Cr | Amount, ₸ | Content |
|---|---|---|---|
| 1290 | 1210 | 200,000 | Hopeless debt written off against the reserve |
Thus, the confirmed part of the debt (560,000 ₸) remains on 1210, while the doubtful part is closed by the reserve and does not distort the balance.
5. Types of operations
- Inventory of debt — records the remaining debt of customers on the date, the basis for the reconciliation act and the inventory act of settlements. Typically does not generate postings to accounts.
- Accrual of reserve for doubtful claims — creates a posting Dr 7440 (or 7210) Cr 1290 for the amount of the doubtful part.
- Writing off hopeless debt — Dr 1290 Cr 1210 (against the reserve) or Dr 7440 Cr 1210 (if no reserve was created).
- Adjustment of debt — brings the balance of settlements to the confirmed amount according to the reconciliation if a discrepancy in accounting is found.
6. What is formed upon execution
- Postings — only for operations with reserves/writing off (see tables above). Pure inventory does not create postings.
- Movements in registers — "Mutual settlements with counterparties" (clarification of debt status), "Reserves for doubtful claims" (when accruing/writing off reserves), register of settlement status for reporting on debt terms.
- Electronic documents. The document does not generate ESF or CNT — they are issued during realization/return. Inventory and reserve are internal operations, not exported to the ESF information system.
7. Printed forms
- Act of reconciliation of mutual settlements — for sending to the counterparty.
- Act of inventory of settlements with customers and other debtors (form according to RK).
- Certificate to the act of inventory of settlements — breakdown by terms of debt occurrence.
- Accounting certificate — for postings of reserves/writing off.
Printing — the "Print" button in the document form.
8. Common errors
- "Field 'Contract' in line 1 of the 'Debt' list is not filled" — the contract is not selected. Open the line, specify the contract with the type "With the customer".
- "The document amount does not match the mutual settlements balances" — you manually set an amount greater than the actual balance. Click "Fill by balances" and reconcile.
- "The contract does not match the type of mutual settlements" — a contract "With the supplier" is selected. For accounts receivable from customers, the type "With the customer" is needed.
- Reserve accrued, but the debt is paid. If the customer settled the debt after the reserve was accrued, do not forget to restore the reserve with a reverse operation (Dr 1290 Cr 6250/6240 "Income from reserve recovery") — otherwise, you will overstate expenses.
- Incorrect date. The amount does not match the reconciliation act because the document date is earlier/later than the date of the act. Check the date in the header.
9. FAQ
(see the block below — the same questions and answers are highlighted separately)
Does the document create an ESF? No. ESF and CNT are issued during realization, return, or adjustment of shipment. Inventory of debt and reserve are internal operations.
Do postings appear during simple inventory? No. Inventory records the confirmed amount of debt in the register and serves as the basis for the reconciliation act. Postings arise only when accruing a reserve or writing off.
Which account to use for customer debt? 1210 "Short-term accounts receivable from customers and clients". For the long-term part — the corresponding account of group 2110.
What VAT rate to apply to the debt? The debt is taken with the already accrued VAT from realization. In 2026, the VAT rate in the RK is 16% (example: from a base of 1,000,000 ₸ VAT = 160,000 ₸, total debt 1,160,000 ₸).
How to classify a doubtful claim for corporate income tax? A claim becomes doubtful if not settled on time; for deduction for corporate income tax — according to the rules of the Tax Code of the RK (usually after the established period from the date of occurrence). In the document, specify the date of occurrence and the reserve amount.
Posting when accruing a reserve? Dr 7440 "Other expenses" (or 7210 according to accounting policy) Cr 1290 "Reserve for doubtful claims".
How to write off hopeless debt? Operation type "Writing off hopeless debt": Dr 1290 Cr 1210 if there is a reserve, or Dr 7440 Cr 1210 if no reserve was created.
What to do if the amount in the counterparty's act is less than mine? Do not rush to correct the accounting. Often, the counterparty did not reflect the invoice. Reconcile by calculation documents; if your data is correct — record your amount, and reflect the discrepancy in the reconciliation act as "not confirmed by the counterparty".
Can the document be filled out automatically? Yes, the "Fill" button → "Fill by balances" will pull the current balance on account 1210 by counterparties and contracts.
Does the document affect VAT payable (3130)? No. Inventory and reserve do not affect account 3130. VAT is accrued upon realization.
10. Related documents
- On what basis is it entered: data of realizations ("Sale of goods and services"), reconciliation acts with counterparties, receipts to the account (1030), leading to the balance on 1210.
- What is entered on the basis of / nearby: "Act of reconciliation of mutual settlements", operations for restoring the reserve (upon settlement), documents for writing off hopeless debt. For a mirrored situation regarding your debts, the document "Debt to suppliers" (accounts 3310, 3130) is used.
How to find out your release
Menu "Help" → "About the program" — there you will find the version of the platform and the configuration release. This manual was compiled and verified on release 3.0.74.2 of the configuration "Accounting for Kazakhstan" (version 3.0). Numerical standards are provided as of 2026: VAT 16%, MRP 4,325 ₸, MZP 85,000 ₸.