--- title: "Inventory of Fixed Assets in 1C:Accounting for Kazakhstan — How to Fill Out, Conduct, and Document Surpluses and Shortages" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/inventarizaciya-os-v-1s-buhgalteriya-dlya-kazahstana-kak--en source: BuhGPT --- # Inventory of Fixed Assets in 1C:Accounting for Kazakhstan — How to Fill Out, Conduct, and Document Surpluses and Shortages > **TL;DR:** Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). End of September. The director's order has arrived: to conduct the annual inventory of fixed assets. The commission visited the offices, warehouse, and production shop, listing everything that is on the bal --- Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). End of September. The director's order has arrived: to conduct the annual inventory of fixed assets. The commission visited the offices, warehouse, and production shop, listing everything that is on the balance sheet. And here comes the discrepancy: there is an air conditioner in the director's office that is not listed in any fixed asset card. And the laptop that is registered to manager Akhmetov is missing — he has resigned and did not return everything. You need to document the fact, compare it with the accounting records, and formalize the result so that the auditor does not find fault. This is exactly why the document "Inventory of Fixed Assets" is opened. Immediately important: this document does not create any journal entries. It records the results of the reconciliation — what is listed in the accounting, what was actually found, and where the discrepancies are. Based on it, you will formalize the surpluses (Acceptance of Fixed Assets) and shortages (Write-off of Fixed Assets), and these will create movements in the accounts. 1. Purpose The document compares the accounting data for fixed assets with the actual availability. It shows for each item: whether it is listed, whether it was found, and whether there is a discrepancy. It serves as the basis for formalizing surpluses and writing off shortages and as a source for the inventory list and reconciliation statement. 2. Where to find Section "Fixed Assets and Intangible Assets" → block "Accounting for Fixed Assets" → "Inventory of Fixed Assets". A journal will open, with the button "Create". To go directly to the list from 1C: "Service" → "Links" → "Go to navigation link" (or the navigation bar at the top of the window) and paste: e1cib/list/Document.InventoryOfFixedAssets 2a. How to find out your release "Help" → "About the program" (or the "i" icon in the upper right corner). There are two lines: platform version (for example, 8.3.24.x) and configuration release — "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". If your release is higher, the fields and printed forms may have changed slightly, but the logic of the document remains the same. 3. How to fill out — step by step Header Field Purpose and what will happen in case of error Organization (mandatory) The organization for which the inventory is being conducted. If there are several companies and you choose the wrong one, the table will be filled with foreign fixed assets, and the discrepancies will be false. Date (mandatory) The date on which the availability is recorded. When filling out, the program takes the balances of fixed assets as of this date. If you set a future date, objects that have not yet been accepted for accounting will be pulled in; if a past date is set, you will not see recent arrivals. Location / Division Limits the selection to one division or responsible person. If left blank, ALL fixed assets of the organization will be included, and the list will be inflated. Responsible person (MOL) The materially responsible person to whom the fixed assets are assigned. This is necessary both for selection and for the printed form of the inventory list (it is signed by the MOL). Tab "Conducting Inventory" Here are the grounds and deadlines — they do not affect accounting but are mandatory for printed forms and for the auditor: - Document basis — order for conducting the inventory: number and date. - Start date / End date of the inventory. - Reason — planned, annual, change of MOL, reorganization, etc. Tab "Inventory Commission" A list of commission members, marked with a checkbox for the chairperson. The printed inventory list and reconciliation statement without the commission are considered invalid — therefore, if you plan to print, fill in the commission. Table part "Fixed Assets" (mandatory) Click "Fill" → "Fill by balances". The program will pull all fixed assets based on the selected criteria and fill in the columns: - Inventory number, fixed asset - Availability according to accounting data (listed / not listed) - Actual availability — you fill this in based on the results of the inspection Check the "available" box for the objects that were found. Leave the missing ones blank — these will be future shortages. For objects that are not in the accounting records but are physically present, add them manually as a new line and mark them as a surplus. The "Discrepancy" column will be calculated automatically. 4. An example with journal entries LLP "Astana Stroy", annual inventory on 09.05.2026, division "Administrative Department", MOL — Akhmetov A. The commission established: Item According to accounting Actually Result Lathe listed found match Dell Laptop (initial cost 320,000 ₸) listed not found shortage Samsung Air Conditioner not listed found surplus In the document "Inventory of Fixed Assets," this is only recorded — there are no journal entries. Next, we formalize two documents based on it. Surplus — "Acceptance of Fixed Assets". The air conditioner was valued by the commission at market value 450,000 ₸: Debit Credit Amount Description 2410 6280 450,000 ₸ surplus of fixed assets recognized (other income) Shortage — "Write-off of Fixed Assets". For the laptop: initial cost 320,000 ₸, accumulated depreciation 120,000 ₸, residual value 200,000 ₸. The culprit has been identified — Akhmetov, the damage is attributed to him: Debit Credit Amount Description 2420 2410 120,000 ₸ accumulated depreciation written off 7410 2410 200,000 ₸ residual value written off 1250 6280 200,000 ₸ damage attributed to the guilty party (at residual value) If the culprit is not identified — do not make the entry for account 1250, the shortage remains an expense on account 7410 (7470). Note: VAT is not charged on inventory, ESF and SCT are not issued. This is an internal operation, there is no sale. The rate of 16% and electronic documents (ESF, SCT) are not applicable here. 5. Types of operations The document does not have a separate "Type of Operation" field — it is singular and records the results of the reconciliation. However, at the end of the inventory, there can be three outcomes, each processed by its own document: - Match — nothing needs to be formalized. - Surplus (found unaccounted fixed asset) → Acceptance of Fixed Assets. - Shortage (listed but not found) → Write-off of Fixed Assets (with or without a culprit). 6. What is generated upon conducting - No journal entries — the document is informational. - ESF / SCT are not created. - A movement is generated in the service register of inventory information (records the established fact and discrepancies) — this is needed so that printed forms and subsequent documents "Write-off of Fixed Assets" / "Acceptance of Fixed Assets" capture the data from this inventory. All actual journal entries (tables from section 4) appear only after conducting the subsequent documents. 7. Printed forms By clicking the "Print" button: - Inventory list of fixed assets (form INV-1) — what was actually found. - Reconciliation statement of the results of the inventory of fixed assets (form INV-18) — discrepancies between accounting and actual. - Order for conducting the inventory (form INV-22) — if the basis and commission are filled in. 8. Common errors "The field 'Organization' is not filled in" — the organization has not been selected. Fill in the header before clicking "Fill". After "Fill," the table is empty — there are no accepted fixed assets for the specified date for the organization/division, or the selection by MOL/division is incorrectly set. Check the date (availability is taken as of that date) and remove unnecessary selections. "The document cannot be processed: actual availability is not filled in" — you have not marked any lines. For each line, you need to indicate the fact (found / not found). Surplus was not recognized, although the line was added — a fixed asset card was not created for the manually added object, and "Acceptance of Fixed Assets" was not entered. The inventory only recorded the fact — recognition is done with a separate document. Shortage "stuck" without journal entries — you are waiting for entries from the inventory itself. There will be none: enter "Write-off of Fixed Assets" based on it and process it. 9. FAQ 10. Related documents Based on what it is entered: a standalone document, does not require a separate basis; it is actually initiated by the director's order (the order details are manually entered in the "Conducting Inventory" tab). What is entered based on "Inventory of Fixed Assets": - Acceptance of Fixed Assets — recognition of surpluses. - Write-off of Fixed Assets — formalization of shortages. - Transfer of Fixed Assets — if, based on the reconciliation, the object was found in another division and the location/MOL needs to be corrected. Related objects: directory "Fixed Assets", document "Depreciation", information register "Location of Fixed Assets". How to find out your release: "Help" → "About the program" — there you will find the platform and configuration release. This material was prepared for "Accounting for Kazakhstan," version 3.0, release 3.0.74.2. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_