1. Identification
| Parameter | Value |
|---|---|
| Object Type | Document (Documents) |
| Name | MonthEndClosing |
| Full Path | Document.MonthEndClosing |
| Alias | “Month End Closing” |
| Configuration | Accounting for Kazakhstan, ed. 3.0 (version 3.0.74.2) |
| Accounting Currency | tenge (₸) |
| Where to Find | Section “Operations” → “Period Closing” → “Month End Closing” → button “Create”. Direct navigation link: e1cib/list/Document.MonthEndClosing |
Purpose. “Month End Closing” is a key regulatory document that performs a set of operations to complete the accounting period. It automates over 30 standard regulatory operations separately for financial (BU) and tax (NU) accounting: depreciation of fixed assets and intangible assets, revaluation of foreign currency assets, calculation and adjustment of the cost of inventory and products, write-off of future expenses (RBP), closing of accountable amounts, VAT offset and tax advances, balance reforming, and calculation of corporate income tax (CIT). The document supports asynchronous (background) execution with error diagnostics and progress tracking for each operation. It is used by the chief accountant or the person responsible for closing the period monthly, strictly after all accounting operations of the month are completed.
2. Attributes of the Header and Table Parts
2.1 Header Attributes
| Attribute | Type | Mandatory | Purpose |
|---|---|---|---|
| Date | Date | yes | Date of the document; determines the closing month (last day of the period). |
| Number | String | auto | Document number, assigned automatically. |
| Organization | ReferenceLink.Organizations | yes | Organization for which the closing is performed. Checked for completeness during processing. |
| Comment | String | no | User's arbitrary text. |
| Responsible | ReferenceLink.Users | no | Author/responsible for closing the period. |
If the attribute Organization is not filled in — 1C will not process the document and will issue an error “The field 'Organization' is not filled in”.
2.2 Table Part “Regulatory Operations” (list of operations to be performed)
Stores a list of regulatory operations selected for execution and the result for each.
| Attribute | Type | Purpose |
|---|---|---|
| RegulatoryOperationType | Enumeration.RegulatoryOperationTypes | Type of operation: DepreciationFA, DepreciationIA, RevaluationForeignCurrencyAssets, WriteOffRBP, CostAdjustmentInventory, CalculateCostOfGoods, VATOffset, BalanceReformation, CalculateCIT, etc. |
| Execute | Boolean | Flag for including the operation in the current run. |
| Status | Enumeration / String | Result: “Completed”, “Error”, “Not executed”. |
| Order | Number | Order of execution (depreciation → cost → VAT → reformation → CIT). |
2.3 Table Part “Typical Errors”
Stores a list of errors that occurred during the execution of regulatory operations.
| Attribute | Type | Purpose |
|---|---|---|
| Description | String | Text of the error message. |
| RegulatoryOperationType | Enumeration.RegulatoryOperationTypes | Operation during which the error occurred (e.g., DepreciationFA, Revaluation). |
| Comment | Boolean | Service flag for comments (not used in main logic). |
3. Forms
| Form | Purpose |
|---|---|
| DocumentForm (main) | Working place for month end closing: list of regulatory operations with status indicators (not executed / executing / completed / error), buttons “Execute Month End Closing”, “Cancel Execution”, “Operation Settings”. Displays progress of the background task. |
| ListForm | List of month end closing documents by organizations and periods; mass execution available from here (scenario 3.5). |
| Operation Settings Form (auxiliary / selection) | Settings for the composition of regulatory operations to be performed, order and parameters (scenario 3.2). |
| Reports-References Form (by operation buttons) | Print/view calculation references: depreciation, cost, exchange rate differences, VAT and CIT calculations (scenario 3.7). |
4. Key Procedures of Modules
BSL code (path:string) in evidence is not attached. Below are typical handlers for documents of this type in configurations on BSP; specific procedure names should be verified in the configurator.
Object Module:
ProcessExecution(Refusal, Mode)— orchestrator: sequentially calls calculation methods for regulatory operations and forms sets of movements in registers (see section 5). Controls the filling of the attribute Organization.ProcessDeletion(Refusal)— clearing movements upon cancellation of execution (scenario 3.6).BeforeWriting(Refusal, WriteMode, ExecutionMode)— control of the sequence of calculations and status of the period.
General Calculation Module (month end closing manager):
ExecuteMonthEndClosing(Document, ...)— launch in background task: iterate through the table part “Regulatory Operations” in order ofOrder, call calculation for each type, fix status and fill the table part “Typical Errors”.- Calculation methods by types:
CalculateDepreciationFA,CalculateDepreciationIA,RevalueForeignCurrencyAssets,WriteOffRBP,CalculateCostAdjustmentInventory,CalculateCostOfGoods,ExecuteVATOffset,ExecuteBalanceReformation,CalculateCIT.
Form Module:
OnOpen/OnCreateOnServer— initialization of the list of operations and status indicators.ExecuteClosing(Command)→ launch background task and update progress by timer (ConnectWaitHandler).OpenOperationResult— transition to calculation reference/report for the selected operation.
5. Execution and Movements (Registers and Entries by the Chart of Accounts of the RK)
When executed, the document generates movements in financial and tax registers, as well as in specialized VAT, cost, and revaluation registers. Entries are provided according to the typical chart of accounts of the RK.
5.1 Register.Accounting.Typical (financial accounting)
| Operation | Debit | Credit |
|---|---|---|
| Depreciation FA | 7110 / 7210 / 8010 (cost account) | 2420 (accumulated depreciation of FA) |
| Depreciation IA | 7110 / 7210 / 8010 | 2740 (depreciation of IA) |
| Revaluation of foreign currency assets (positive exchange rate difference) | 1030 / 2410 (foreign currency asset) | 6250 (income from exchange rate difference) |
| Revaluation of foreign currency assets (negative exchange rate difference) | 7430 (expenses from exchange rate difference) | 1030 / 3310 |
| Write-off of RBP | 7110 / 7210 / 8010 | 1620 / 2920 (RBP short-/long-term) |
| Cost adjustment of inventory (weighted average) | 7010 (cost of sales) | 1330 (goods) |
| Calculation of cost of goods (release) | 1320 (finished goods) | 8010 / 8110 (production) |
| Calculation of cost of goods (write-off) | 7010 | 1320 |
| Closing of accountable amounts | 1250 / 7210 | 1250 (on accounts with accountable) |
| VAT offset (deduction) | 3130 (VAT payable) | 1420 (VAT refundable) |
| Accrual of VAT from sales (16%) | 6010 / 1210 (in part of VAT) | 3130 |
| Balance reformation (closing of income) | 6010 (and other accounts 6xxx) | 5610 (total income/loss) |
| Balance reformation (closing of expenses) | 5610 | 7010, 7110, 7210, 7430, 7710 |
| Result of reformation (profit) | 5610 | 5510 (retained earnings) |
| Result of reformation (loss) | 5510 | 5610 |
| Write-off of revaluation reserve of FA (upon disposal) | 5420 (revaluation reserve) | 5510 |
| Calculation of CIT | 7710 (expenses for CIT) | 3110 (CIT payable) |
The VAT rate in the RK for 2026 is 16%. VAT payable is accumulated in account 3130, VAT refundable (to be offset) is in 1420.
5.2 Register.Accounting.Tax (tax accounting)
- Depreciation FA — movements in tax accounts similar to financial accounting, but according to tax accounting methods (fixed assets).
- Cost adjustment of inventory (NU): Dr
NU_7010CrNU_1330. - Calculation of cost of goods (NU): Dr
NU_1320CrNU_8010. - Closing of tax accounts: Dr
NU_6010CrNU_5610, DrNU_5610CrNU_7010/7110/7210. - Reformation of tax balance: Dr
NU_5610CrNU_5510.
5.3 Accumulation and Information Registers
| Register | Type | What it records |
|---|---|---|
| VATSettlementsWithBudget | accumulation | Income — accrued VAT from sales; Expense — VAT claimed for deduction (offset). |
| VATWithChangedPaymentTerm | accumulation | Movements of VAT on received/given advances. |
| SalesOfInventory | accumulation | Sales of inventory for calculating deduction in tax accounting. |
| RevaluationOfFixedAssets | accumulation | Results of revaluation of fixed assets and reserves. |
| CalculationOfCostOfGoods | information | Detailing of cost calculation by nomenclature and departments. |
| CalculationOfRevaluationOfForeignCurrencyAssets | information | Exchange rate differences on foreign currency accounts and liabilities. |
| CalculationOfDeductionOnSoldGoods | information | Calculation of deduction on goods in tax accounting. |
| FixedAssetsAccountedSeparately | information | Fixed assets accounted separately in tax accounting. |
6. Related Objects and Input Based On
- Preceding documents (affecting calculation): sales/receipt documents (generate movements in inventory, VAT, account 1210), “Acceptance of Fixed Assets”, “Advance Report”, operations on foreign currency accounts, payroll documents.
- Electronic documents of the RK: formation and sending of ESF (electronic invoice, ESF IS) and SNT (accompanying invoice for goods) are performed by separate documents/processings; “Month End Closing” does not create them but relies on the final data on VAT (accounts 1420/3130) for offset and filling the VAT declaration.
- Subsequent objects: regulated reporting...