--- title: "Cash inventory in 1C:Accounting for Kazakhstan — step-by-step guide" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-23 canonical: https://buhgpt.kz/suraqtar/inventarizaciya-denezhnyh-sredstv-v-1s-buhgalteriya-dlya--en source: BuhGPT --- # Cash inventory in 1C:Accounting for Kazakhstan — step-by-step guide > **TL;DR:** Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). You recounted the cash in the till before submitting your reports. The cash drawer held 845,000 ₸, while in 1C account 1010 shows 850,000 ₸. The difference is 5,000 ₸ — and it must not simply be "written o --- Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). You recounted the cash in the till before submitting your reports. The cash drawer held 845,000 ₸, while in 1C account 1010 shows 850,000 ₸. The difference is 5,000 ₸ — and it must not simply be "written off," but formalized with an act, a commission appointed, an explanatory note taken from the cashier, and the result recorded in the books. All of this begins with the document "Cash Inventory". It records the fact of the recount, compares it with accounting data, and prints the INV-15 act, which the commission signs. 1. Purpose The document records the result of a recount of cash (and monetary documents) in a specific cash register on a certain date. It compares the actual amount on hand with the balance of account 1010 "Cash on hand" and identifies a surplus or a shortage. The main result is the inventory act (INV-15), and the discrepancies themselves are then closed out with cash documents. 2. Where to find it Section "Bank and cash desk" → "Cash desk" block → "Cash Inventory". Then the "Create" button. A quick way to open the list directly in 1C: Tools → "Go to navigation link" and paste: e1cib/list/Документ.ИнвентаризацияДенежныхСредств 2a. How to find out your release Menu "Help" → "About the program". In the window that opens you will see the platform version (for example, 8.3.24) and the configuration release — a line like "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". The instruction below is written for release 3.0.74.2; in neighboring releases the field layout is the same. 3. How to fill it in It fills in quickly — most of the data is pulled from the accounting records. Your task is to enter the actually recounted amount and formalize the commission. Field Required Why, and what happens if you make a mistake Organization ✅ The cash balance is taken based on it. Get it wrong — and you'll compare the actual amount with someone else's balance, making the discrepancy fictitious. Number / Date ✅ The date determines the moment at which the accounting balance is taken. Set the wrong day — and the program will pull the balance for a different date, and a "shortage" will appear out of thin air. Cash desk ✅ The specific cash register (account 1010 with analytics). The accounting balance is calculated based on it. An organization may have several cash desks — choose the one you recounted. Accounting balance (per accounting data) filled in automatically Pulled as of the document date for the selected cash desk. Don't touch it manually — it's the "benchmark" you compare the actual amount against. Actual amount on hand ✅ The amount you physically recounted. This is the only number you enter by hand. The entire result depends on it. Result (surplus / shortage) auto The difference "actual minus accounting". Plus is a surplus, minus is a shortage. It recalculates itself. Order (No. and date) recommended The number and date of the order to conduct the inventory. Goes into the header of the INV-15 act. Without it the act formally "hangs". Inventory period (from… to…) recommended The period of the count. Printed in the act. Financially responsible person (FRP) ✅ for the act The cashier responsible for the cash. The receipt in the act is made out to them and, in case of a shortage, the recovery as well. Commission (table section) ✅ for the act The chairman and members of the commission. Without signatories the act is invalid. Filled in from the directory of individuals/employees. Tip: fill in the document on the last day of the period after all incoming and outgoing cash orders for the day have been posted. Otherwise the accounting balance will be incomplete. 4. Worked example with entries Situation. LLP "Astana-Trade", cash desk "Main". On September 5, 2026, the cashier together with the commission recounted the cash. - Accounting balance of account 1010 as of 05.09.2026 — 850,000 ₸. - Actual amount in the till — 845,000 ₸. - Result: shortage of 5,000 ₸. You create a "Cash Inventory": Cash desk = "Main", Actual amount on hand = 845,000. The program shows an accounting balance of 850,000 and a shortage of 5,000 ₸. You print INV-15, the commission signs, the cashier writes an explanatory note. The inventory document itself makes no accounting entries — it records the fact. You close out the result with cash documents. Closing the shortage. You draw up an outgoing cash order (or an accounting operation) and charge the shortage to the guilty party — the cashier: Dr Cr Amount Content 1250 "Short-term receivables from employees" 1010 "Cash on hand" 5,000 ₸ Shortage charged to the FRP (cashier) When the cashier pays the money back — an incoming cash order: Dr Cr Amount Content 1010 1250 5,000 ₸ Cashier reimbursed the shortage If there had been a surplus (actual 855,000 with an accounting balance of 850,000, surplus 5,000 ₸), you draw up an incoming cash order with recognition as other income: Dr Cr Amount Content 1010 6280 "Other income" 5,000 ₸ Cash surplus recognized A surplus is income of the organization, it increases the CIT base. A shortage charged to an employee is their debt; if it cannot be recovered, it is written off to expenses (7210/7470) that do not reduce the tax base. 5. Types of operation The document has no separate "Operation type" switch — the scenario is determined by the sign of the discrepancy: - No discrepancies — actual = accounting. The act confirms order in the cash desk, no entries required. - Surplus — actual is greater than accounting. Recognized as other income (1010 / 6280). - Shortage — actual is less than accounting. Charged to the FRP (1250 / 1010) or, if the guilty party is not identified, to expenses (7210/7470). The document is also used for the inventory of monetary documents (stamps, vouchers, travel passes on account 1070), if they are accounted for through the cash desk. 6. What is generated upon posting - Accounting entries — are not generated. The document records the result of the recount and serves as the basis for the act. Movements on account 1010 are made by the related incoming/outgoing cash orders or a manual operation. - Electronic documents (ESF / SNT) — are not issued. A cash inventory is not a sale or a movement of goods, so the ESF IS and SNT are not applicable here. Don't look for an ESF issuance button here — there is none and there shouldn't be. - A service record of the conducted inventory, from which the printed form of the act is built. 7. Printed forms The "Print" button offers: - INV-15 "Act of inventory of cash on hand" — the main document. Contains the actual amount on hand, accounting data, the discrepancy, the cashier's receipt, and the commission's signatures. - Inventory list of monetary documents (if forms/vouchers were recounted). The act is printed in two copies — for the accounting department and for the FRP. 8. Common mistakes "The value of the ''Cash desk'' attribute is not filled in" No cash desk is selected. The program has nothing to compare the actual amount against. Specify the particular cash desk in the header. Accounting balance = 0, although there is money in the till The document date is earlier than the posted incoming/outgoing cash orders, or the wrong cash desk is selected. Check the date and the cash desk analytics. The balance is taken strictly as of the document's date and time. A "shortage" appeared, although the recount matched Not all cash orders for the day have been posted (for example, an outgoing cash order for a cash advance). Post all cash documents of the day, then refill the inventory. You reflected the surplus/shortage directly in this document and are waiting for entries The document makes no entries. Draw up an incoming cash order (surplus → 6280) or an outgoing cash order/operation (shortage → 1250) separately. The commission's signatures are blank in the act The table section with commission members and the FRP is not filled in. Add the chairman and at least two members before printing. 9. FAQ Which account is involved in the cash inventory? Account 1010 "Cash on hand". Do not confuse it with 1030 — that is money in current bank accounts, which is inventoried by reconciliation with the bank statement, not by this document. Does the document make entries itself? No. It records the discrepancy and prints the act. You post the surplus and the shortage with cash documents (incoming/outgoing cash orders) or a manual operation. How to recognize a surplus? An incoming cash order for the amount of the surplus: Dr 1010 Cr 6280. This is other income, it increases the CIT base. Where to charge a shortage? To the guilty party (cashier): Dr 1250 Cr 1010. If the guilty party is not identified or recovery is refused — to expenses (7210/7470) that do not reduce taxable income. Do I need to issue an ESF or SNT for this document? No. A cash inventory is not related to a sale or movement of goods, so electronic invoices and accompanying waybills are not drawn up. As of what date is the accounting balance taken? As of the document's date (and time) for the selected cash desk. That's why it's important to post all cash orders of the day before creating the inventory. Can several cash desks be inventoried with one document? No, one inventory — one cash desk. Create a separate document for each cash desk. Which printed form is produced? The INV-15 act "Act of inventory of cash on hand" with FRP receipts and commission signatures; if necessary — a list of monetary documents. Are IIT/OPC withheld if the shortage was deducted from the cashier's salary? The deduction of the shortage from salary itself is a repayment of the employee's debt (Dr 3350 Cr 1250), not income. Taxes (IIT 10% taking into account the 30 MCI deduction, OPC 10%, MCHIC 2%, etc.) are calculated on the accrued salary, not on the amount of the shortage deduction. What to do if there are no discrepancies? Still fill in the document and print the act with a zero discrepancy — it confirms that the inventory was conducted and that the cash desk is in order. 10. Related documents - On the basis of what it is entered: the manager's order (instruction) to conduct the inventory — the order details are entered in the header manually. - What is drawn up based on the results: - Incoming cash order — recognition of a surplus (1010/6280). - Outgoing cash order or Operation (accounting) — write-off of a shortage to the FRP (1250/1010) or to expenses. - Payroll accrual / deductions — if the shortage is repaid by deduction from the cashier's salary. - Related documents: incoming and outgoing cash orders for the period that form the accounting cash balance, against which the actual amount is reconciled. How to find out your release Menu "Help" → "About the program": there you'll find the "1C:Enterprise" platform version and the configuration release. If your release differs from the one specified, the location of individual fields may change slightly, but the logic of the document is the same. This guide was prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_