Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
The warehouse manager counted the goods in the warehouse and brought you a report: two bags of flour are missing, while there are three more bags of sugar than in the database. The program shows one set of numbers, while the actual stock on the shelves shows another. You need to officially record this discrepancy, calculate the excess and shortage in tenge, and then account for the excess and write off the shortage. This is where the work with the document "Inventory of Goods in the Warehouse" begins.
1. Purpose
The document records the results of the inventory of goods in the warehouse: how much is recorded in the accounting and how much was found in reality. It does not create accounting entries — it is a reporting document. Based on it, you will enter the accounting of excess and write off the shortage, as well as print the inventory list and reconciliation report.
2. Where to find
Section "Warehouse" → group "Inventory" → "Inventory of Goods in the Warehouse" → button "Create".
Quick way: copy the navigation link and paste it into 1C via "Service" → "Go to navigation link" (or Ctrl+F11 in some builds):
e1cib/list/Document.InventoryOfGoodsInWarehouse
2a. How to find out your release
"Help" → "About the program" (the "?" icon at the top right). In the opened window: at the top, the platform version (for example, 8.3.24), below — "Accounting for Kazakhstan, version 3.0", configuration release (for example, 3.0.74.2). If your release differs, the layout of fields and printed forms may vary slightly.
3. How to fill out
Header
| Field | Purpose and what will happen if you make a mistake |
|---|---|
| Organization (mandatory) | Which legal entity we are accounting for. If there are multiple organizations and you choose the wrong one, the balances will pull in from another entity, and the discrepancy will be fictitious. |
| Date (mandatory) | The date on which the balance is recorded. The accounting quantity will be pulled for this specific date and time. If you set a future date, you will see "future" balances. |
| Warehouse (mandatory) | The storage location. The accounting balances will be filled based on this warehouse. If you choose the wrong warehouse, you will compare the actual stock of one warehouse with the accounting of another, and everything will be "off". |
| Responsible person | The materially responsible person (warehouse manager). This will appear in the inventory list and order. |
Table part "Goods"
- Click "Fill" → "Fill by warehouse balances". The program will pull all the nomenclature that is recorded in the warehouse on the date of the document and will set the "Accounting Quantity" and accounting cost.
- In the "Quantity" column (actual), enter what you actually counted. By default, it equals the accounting quantity — do not forget to correct it where there is a discrepancy.
- The "Deviation" columns and amounts will be calculated automatically: minus — shortage, plus — excess.
Key point: "Accounting Quantity" should not be changed manually — it is a "snapshot" of the database. Only correct the actual quantity. If an item is not in the database but is in the warehouse, add a row manually; this will be a pure excess.
Tab "Additional" / "Conducting Inventory"
Here you fill in the details of the order: order number and date, inventory deadlines, reason, supporting document. This information does not affect the amounts but will appear in the printed forms INV-3 and INV-22. If left blank, the printed forms will show dashes.
Tab "Inventory Commission"
List of commission members and the chairperson. Needed for printing the inventory list and report — without them, the signatures on the form will be empty.
4. Detailed example with numbers
Condition. LLP "Dala-Astyk", warehouse "Main", date 31.08.2026. Counted:
| Nomenclature | Accounting Quantity | Actual Quantity | Deviation | Price, ₸ | Deviation Amount, ₸ |
|---|---|---|---|---|---|
| Flour, bags | 100 | 98 | −2 | 1,500 | −3,000 (shortage) |
| Sugar, bags | 50 | 53 | +3 | 800 | +2,400 (excess) |
The document "Inventory" is conducted without entries — it only recorded the discrepancy. Next, by clicking the "Create based on" button, you will enter two documents.
Accounting for goods (excess sugar, 2,400 ₸):
| Debit | Credit | Amount, ₸ |
|---|---|---|
| 1330 "Goods" | 6280 "Other Income" | 2,400 |
Write-off of goods (shortage of flour, 3,000 ₸):
| Debit | Credit | Amount, ₸ |
|---|---|---|
| 7470 "Other Expenses" (or 1250 if there is a guilty party) | 1330 "Goods" | 3,000 |
VAT adjustment for shortage. For shortages exceeding the norms of natural loss, the previously accounted VAT must be excluded from the offset. At a rate of 16%, this is 3,000 × 16% = 480 ₸. This is processed separately (VAT offset adjustment / reduction of offset in declaration form 300.00). Keep this in mind — this is a common tax mistake.
In summary: the excess increased the value of inventories and generated other income, the shortage went to expenses, and the offset VAT for the shortage was restored.
5. Types of operations (results)
There is no separate "operation type" switch for the document — the outcome depends on the deviations:
- Excess (actual greater than accounting) → accounting, Debit 1330 Credit 6280.
- Shortage (actual less than accounting) → write-off, Debit 7470/1250 Credit 1330.
- Miscount — when one item has an excess, and another has a shortage within the same group. The mutual offset is processed manually through accounting and write-off.
- Match — no deviations, the document simply records the fact of the check (for reporting and printing the inventory list).
6. What is generated upon conducting
- Accounting entries — the document "Inventory" does not create them. Entries are made by the underlying documents (accounting, write-off).
- Movements in registers — the document only writes informational/supporting movements (inventory data), it does not change the inventory balances.
- Electronic documents (ESF, CNT) — are not generated. Inventory is not a sale or transfer, so neither ESF through the ESF IS nor CNT are issued for it. ESF/CNT will only appear with subsequent sale or transfer of goods.
7. Printed forms
By clicking the "Print" button, the following are available:
- Inventory list of TMZ (INV-3) — what the commission actually counted.
- Reconciliation report (INV-19) — discrepancies between accounting and actual for each item.
- Order for conducting inventory (INV-22) — if the tab with order details is filled out.
8. Common mistakes
"The field 'Organization' is not filled out" — you did not select a legal entity in the header. Fill it in and conduct again.
"The field 'Warehouse' is not filled out" — without a warehouse, the program has no source for accounting balances. Specify the warehouse and click "Fill by balances".
The table filled in, but the accounting quantity is zero — the goods were accounted for in another warehouse, or the document date is earlier than the receipt date. Check the warehouse and date.
No deviations, although there definitely are — you did not correct the "Quantity" column (it is equal to the accounting quantity by default). Enter the actual fact.
Forgot to restore VAT for the shortage — at the end of the quarter, the tax authority will charge VAT and penalties. Process the offset adjustment for 16% of the shortage amount.
9. FAQ
Does the inventory create entries? No. This is a reporting document. Entries are created by accounting for excess and writing off shortages, which you enter based on it.
How are excesses accounted for? Debit 1330 "Goods" — Credit 6280 "Other Income" at the accounting (market) value.
How is the shortage written off? Debit 7470 "Other Expenses" (or Debit 1250 if there is a guilty party) — Credit 1330 "Goods".
Is it necessary to issue ESF or CNT for the inventory? No. This is neither a sale nor a transfer; electronic documents are not issued.
What about VAT for the shortage? Previously offset VAT for shortages exceeding the loss norms is excluded from the offset — 16% of the shortage amount. This is a separate adjustment.
Why can't "Accounting Quantity" be changed? This is the balance from the database on the document date. Only change the actual quantity; otherwise, you will distort the deviation.
Why did the accounting quantity come out as zero? The goods are in another warehouse or the document date is earlier than the receipt date. Check the warehouse and date.
How to process a miscount? The mutual offset of excess and shortage for homogeneous items is done manually: based on the inventory, accounting and write-off are entered.
Where to get the reconciliation report? Click the "Print" button → "Reconciliation report (INV-19)".
What date to take for balances? The date of the document. Usually, this is the last day of the inventory; set the actual date of the count.
10. Related documents
Based on what it is entered: usually created directly (by the order for inventory).
What is entered based on it (button "Create based on"):
- Accounting for goods — account for excess (Debit 1330 Credit 6280).
- Write-off of goods — write off the shortage (Debit 7470/1250 Credit 1330).
How to find out your release: "Help" → "About the program" — there you will find the platform and configuration release.
The manual is prepared for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2.