In 2026, a transaction is recorded in 1C 8.3 based on its economic substance and the source document: the appropriate configuration document is selected and posted, and the data in source documents, accounting registers, and tax accounting registers are checked. This data must be available for review during a tax audit (Article 161 of the Tax Code of the Republic of Kazakhstan).
How to Properly Record a Transaction in 1C 8.3
You should begin not with a manual journal entry, but by answering several questions: what happened, between which parties, when the obligation arose, and which source document confirms it. The same amount may represent the purchase of goods, payment for a service, an advance payment, a tax payment, or the purchase of a fixed asset. A separate accounting procedure is used for each situation.
Practical workflow:
- Check the transaction date and the entity for which accounting records are maintained.
- Identify the counterparty, contract, department, and business line if these details are applicable.
- Determine the transaction type: receipt, sale, payment, accrual, transfer, or recognition of an asset.
- Select the 1C document that corresponds to the business transaction.
- Complete the account analytics, tax details, and basis for the transaction.
- Post the document and review all movements generated by it.
- Reconcile the result with the source documents, trial balance, and the relevant tax or management report.
It is reasonable to use a manual transaction only when the required event genuinely cannot be documented using standard documents. Otherwise, an accounting entry may be created without the necessary register movements, causing the amount to be omitted from a report or reflected incompletely.
A systematic review of source documents, registers, and tax analytics is also important because, during a tax audit, the tax authority is entitled to request accounting documentation and access to view data in the accounting and tax accounting software (Article 160 of the Tax Code of the Republic of Kazakhstan). The taxpayer, in turn, is required to provide accounting documentation, documents, and information within the established deadlines (Article 161 of the Tax Code of the Republic of Kazakhstan).
Before posting, it is important to create a backup copy of the infobase or first test the procedure in a test copy. The names of documents, tabs, and commands may vary depending on the configuration, release, and entity settings.
How to Record the Purchase of a Fixed Asset in 1C Kazakhstan
The purchase of a fixed asset generally cannot be reduced to a single entry recording payment to the supplier. You should separately confirm receipt of the asset, account for costs related to its acquisition, determine whether the asset is ready for use, and document its recognition. The payment reflects settlements with the supplier but does not by itself replace the document recognizing the asset.
Before processing the transaction, check:
- the contract, delivery note, acceptance certificate, and other source documents;
- the name and characteristics of the asset;
- the department, place of use, and responsible person;
- the components of the initial cost;
- the proposed subsequent accounting treatment;
- the availability of tax details if they relate to the transaction.
After posting the documents, make sure that the asset appears in the fixed asset analytics, the amount payable to the supplier is recorded correctly, and the cost has not been incorrectly charged immediately to current expenses. Complete the depreciation and tax accounting parameters in accordance with the entity's accounting policy and the applicable rules as of the transaction date.
If the asset is not yet ready for use, the payment or delivery date should not automatically be treated as the commissioning date. The basis and date of recognition must be supported by the entity's documents.
How to Record State Duty and Excise Duty in 1C
For state duty, first determine the purpose of the payment. This determines whether the amount is associated with a specific asset, service, court proceeding, registration action, or another transaction. Then reconcile the payment order, bank statement, and document confirming the basis for payment. You cannot automatically charge every state duty payment to the same expense account: the accounting treatment is determined by the substance of the transaction.
After recording the payment, check whether the settlements have been cleared and whether the amount has been included in the required analytics. If the state duty paid relates to the acquisition or registration of an asset, determine how it should be reflected in the accounting records for that asset in accordance with the accounting policy.
When recording excise duty, you must first determine the entity's role in the transaction and the basis on which the obligation arose. The type of product, direction of movement, transaction date, and supporting documents are important. This information affects the selection of 1C documents, register movements, and completion of reports.
Do not enter the excise duty rate or amount from memory. Use the parameters applicable to the specific transaction and check that the infobase settings are up to date. After posting, reconcile the document data with the tax accounting registers and the draft of the relevant report. If a standard transaction does not produce the expected result, first check the transaction type, item, tax attributes, and accounting policy settings.
How to Record Accruals in 1C Payroll and HR Management
In 1C Payroll and HR Management, the recording procedure depends on whether the matter concerns an employee accrual, deduction, contribution, tax, vacation, sick leave, or a correction relating to prior periods. First, the HR or payroll basis is documented, then the calculation is performed and the result is checked by employee and period.
Before recording, check:
- the employee and the period in which the event is registered;
- the type of accrual or deduction;
- the basis and effective dates;
- the department and method of recording costs;
- the employee's tax parameters;
- that no document for the same event has already been entered.
After the calculation, compare the amount with the underlying source document, payslip, and accrual summary. Then check how payroll is reflected in the accounting records and verify the exchange between the infobases if payroll and accounting are maintained separately.
If 1C reports that an indicator or parameter has not been completed, locate the specified row, column, or field and check whether it has been completed. It is not advisable to bypass such a validation by manually adjusting the result: you must first eliminate the cause of the message and regenerate the document or report.
Frequently Asked Questions
How can I determine which document should be used to record a transaction in 1C? — Determine the economic substance of the transaction and the source document. Then select the standard document that records the transaction in the registers provided by the configuration.
Can I create a manual journal entry immediately? — First check whether a standard document is provided for the transaction. A manual entry is used with due regard to which accounting, tax, and settlement data must be reflected in the registers and reports.
Why has the document been posted, but the amount does not appear in the report? — Check the reporting period, entity, transaction type, analytics, document movements, and accounting settings. The cause may also be incomplete or incorrect details.
How can I correct an incorrectly recorded fixed asset purchase? — First determine at which stage the error occurred: receipt, cost formation, payment, or recognition. Process the correction using documents appropriate to the period and nature of the error after assessing its impact on the registers and reports.
What happens if accounting documents are unavailable during a tax audit? — The taxpayer is served with a request to provide or restore the documents and a notice suspending the audit. The deadline for complying with the request is 30 business days from the day following the date on which it was served (Article 172 of the Tax Code of the Republic of Kazakhstan).
Where can I verify the rules and article numbers for 2026? — Use the current version of the Tax Code of the Republic of Kazakhstan and other applicable regulatory legal acts. The relevant article of the Tax Code of the Republic of Kazakhstan should be selected based on the type of transaction, tax, and the entity's tax status.
Sources
- Tax Code of the Republic of Kazakhstan, Article 160 — rights and obligations of tax authority officials when conducting a tax audit.
- Tax Code of the Republic of Kazakhstan, Article 161 — rights and obligations of the taxpayer when undergoing a tax audit.
- Tax Code of the Republic of Kazakhstan, Article 172 — tax audits in the absence of accounting and other documents.