---
title: "Work-in-Progress (WIP) Inventory Count in 1C:Accounting for Kazakhstan — How to Retain Unfinished Production Costs at Month-End Closing"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-09-23
canonical: https://buhgpt.kz/suraqtar/inventarizaciya-nzp-v-1s-buhgalteriya-dlya-kazahstana-kak-en
source: BuhGPT
---

# Work-in-Progress (WIP) Inventory Count in 1C:Accounting for Kazakhstan — How to Retain Unfinished Production Costs at Month-End Closing

> **TL;DR:** Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). End of the month. You run "Month-end closing," and the entire amount from account 8110 "Main production" — 4 million tenge — goes into cost. But there are unfinished tables sitting on the machines in the w

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Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).

End of the month. You run "Month-end closing," and the entire amount from account 8110 "Main production" — 4 million tenge — goes into cost. But there are unfinished tables sitting on the machines in the workshop: the blanks are cut, the frames are assembled, but painting and assembly are not done yet. The products have not been released, yet the costs for them have already been written off. As a result, cost is overstated, profit is understated, and the production account shows zero, even though work is in full swing. To "hold back" the work-in-progress costs and not send them to expenses prematurely, you enter the document "WIP Inventory count".

1. Purpose

The document records the actual amount of work in progress (WIP) at the end of the month by division and item group. This figure tells the month-end closing: "leave this much cost on the production account, distribute the rest to output." Without it, the program assumes there is no work in progress and writes everything off.

2. Where to find it

Section "Production" → "WIP Inventory count" (in some interfaces — via "All → Inventory count of work in progress"). The "Create" button opens a new document.

A quick way to open the list directly in the program — menu "Tools" → "Go to navigation link" (or Ctrl+click on the line), paste the link:

e1cib/list/Документ.ИнвентаризацияНЗП

2a. How to find out your release

Menu "Help" → "About the program". In the window that opens you can see the platform version (for example, 8.3.24) and the configuration release — that very line "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". It is to this release that this guide is tied; in other versions the location of the fields may differ.

3. How to fill it in — field by field

Header

Field
Req.
Why it matters and what happens if wrong

Organization
✅
Which legal entity you are calculating WIP for. If there are several organizations and the wrong one is selected — the month-end closing of that organization will not see the balance and will write everything off to cost.

Dated (date)
✅
Set the last day of the month you are closing (for example, 09/30/2026). This is critical: the month-end closing takes the inventory data by date within the period being closed. If you set a date in the next month — the document "won't work."

Number
—
Assigned automatically when saved. Do not touch it manually.

Division
✅
The workshop/section for which you record the work in progress. WIP is always "tied" to a division — one workshop has a balance, another does not. An empty field — the document will not be posted.

Tabular section

Column
Req.
Why it matters and what happens if wrong

Item group
✅
The cost direction (for example, "Cabinet furniture"). Later the closing will compare the accumulated costs against it and leave the specified amount. If not filled in — the row will not be posted.

Cost item
—
If you want to detail WIP by items (materials, labor). Usually the amount by group is enough.

WIP amount
✅
The key field. This is the amount of costs that must be left on the production account as work in progress. Overstate it — too little will go to cost, cost is understated. Understate it — excess will be written off to expenses. An empty amount = no WIP.

Tip: click "Fill" → "By WIP balances" (or "By accounting data") — the program will pull up the costs accumulated during the month on the production accounts broken down by item groups. Then you adjust the amounts to the actual measurement: how much is really unfinished.

At the bottom — "Responsible" and "Comment" (for yourself, they do not affect the movements). Click "Post and close".

4. A worked example with numbers

Given. LLP "Mebel Pro", workshop No. 1, item group "Cabinet furniture". For September 2026, costs accumulated on account 8110 "Main production":

- materials (Dr 8110 Cr 1310) — 2,500,000 ₸

- labor (Dr 8110 Cr 3350) — 1,100,000 ₸

- payroll deductions (Dr 8110 Cr 3150/3210) — 400,000 ₸

- Total on 8110 = 4,000,000 ₸

During the month, finished goods (tables) were produced — capitalized to 1320 "Finished goods". But five kitchen sets are still in progress. The accountant, together with the workshop foreman, measured the work in progress: actual WIP balance = 1,200,000 ₸.

Actions. You create a "WIP Inventory count" dated 09/30/2026, division "Workshop No. 1", row: group "Cabinet furniture", WIP amount 1,200,000 ₸. You post it.

Important: the document itself does not make accounting entries. It records the figure 1,200,000 ₸ in the information register "Inventory count of work in progress." The entries are formed later by "Month-end closing", reading this figure.

What the month-end closing will do (the operation "Calculation of output cost"):

- was on 8110: 4,000,000 ₸

- must be left in WIP: 1,200,000 ₸

- therefore distributed to output: 4,000,000 − 1,200,000 = 2,800,000 ₸

Dr
Cr
Amount, ₸
Description

1320
8110
2,800,000
Cost of finished goods produced

—
—
—
The balance of 1,200,000 ₸ is retained on account 8110 as a balance (WIP)

Without the document, the closing would have written off all 4,000,000 ₸ to output, the cost of the tables would have been overstated by 1.2 million, and the sets would have "dissolved" into expenses. With the document, account 8110 retains a correct opening balance for the next month.

5. Types of operation

The document has no separate "Operation type" switch — the task is one: to record the WIP amount. Practical application scenarios:

- inventory count for a single division — one row per group;

- for several item groups within a workshop — several rows;

- with breakdown by cost items — if you need to leave only materials in WIP and write off wages.

A separate document is usually entered for each division.

6. What is generated upon posting

- Accounting entries — none. The document does not move 8110/1320 directly.

- Information register "Inventory count of work in progress" — the WIP amount is recorded by the key Organization + Division + Item group + period. This is the "signal" for the month-end closing.

- Electronic documents (ESF, SNT) — not generated. This is an internal cost accounting document, there is no sale or movement of goods here, and it does not create VAT tax obligations.

The actual accounting entries (Dr 1320 Cr 8110) will appear later — when the routine operation "Month-end closing" is performed for the same period.

7. Printed forms

The "Print" button provides an act of inventory count of work in progress (a tabular form of the document with the division, item groups, and WIP amounts). The form is signed by the members of the inventory commission and the financially responsible person — it confirms the actual measurement of work in progress for documentary substantiation of the balance.

8. Common mistakes

"The 'Division' field is not filled in"
An unfilled header. WIP does not exist without a division — select the workshop and post again.

"'Item group' is not filled in on row 1"
An empty row in the tabular section. Either fill in the group or delete the extra row.

The month-end closing still wrote everything off to cost.
Almost always — the document date is outside the month being closed (you set 10/01 instead of 09/30) or the division/item group does not match the one for which the costs accumulated. Reconcile the date, division, and group with the turnovers of account 8110.

"The WIP amount by group exceeds the amount of costs" / a negative balance at closing.
You specified WIP greater than what is actually accumulated on the production account. The program cannot "leave" more than there is. Reduce the WIP amount to the actual costs by group (check the balance sheet for account 8110).

The document is posted, but the balance does not "hold" between months.
A WIP inventory count is entered anew every month. The previous document does not affect the current period — for October you need your own document dated 10/31.

9. FAQ

1. Does the "WIP Inventory count" document make accounting entries?
No. It records the amount of work in progress in an information register. The entries (Dr 1320 Cr 8110) are formed by "Month-end closing", relying on this figure.

2. What date should the document be created with?
The last day of the month being closed. The date must fall within the period for which you run the month-end closing, otherwise the WIP data will not be picked up.

3. Does it need to be entered every month?
Yes. The work in progress at the end of each month is different, so the document is created monthly, separately for each division.

4. What should be entered in "WIP amount" — the cost of materials or the entire cost of work in progress?
The full amount of costs that needs to be left on the production account: materials + labor + deductions + overhead for the unfinished products. It is precisely this amount that will remain as a balance on 8110.

5. Is an ESF or SNT generated?
No. There is no sale or movement of goods, the document does not create VAT tax obligations, and no electronic documents are issued.

6. What happens if you do not enter the document at all?
The month-end closing will write off all accumulated costs to output. The cost of finished goods will turn out overstated, and the work in progress on the production account will be reset to zero, even though the work is not finished.

7. Can the amounts be filled in automatically?
Yes, with the "Fill" button the program will pull up the costs accumulated during the month on the production accounts. The resulting figures need to be adjusted to the actual measurement of work in progress.

8. How to check that the document worked?
After the month-end closing, check the balance sheet for account 8110: the ending balance by division and group should match the amount from the "WIP Inventory count".

9. Why does an error about exceeding the WIP amount appear at closing?
The specified work in progress is greater than the actually accumulated costs by group. Reduce the WIP amount — you can only leave what is really on the account.

10. One document for all workshops or one for each?
It is more practical to have a separate document for each division, so it is easier to find errors and sign the act for a specific workshop.

10. Related documents

- Basis (where the costs come from): "Demand invoice" (materials into production), "Reflection of wages in accounting" / payroll accrual, overhead cost distribution documents — everything that accumulates turnovers on Dr 8110.

- What uses the result: the routine operation "Month-end closing" → "Calculation of output cost" reads the inventory data and forms entries distributing costs to output / cost.

- Similar in meaning: "Production report per shift" (output of finished goods), "Inventory count of goods in the warehouse" (for inventories on 1330), "Fixed assets inventory count".

How to find out your release: menu "Help" → "About the program" — there the 1C:Enterprise platform version and the configuration release are indicated.

This guide was prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2. In other releases the names of fields and the path in the menu may differ slightly.

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_BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_