In 2026, customer payments by bank card in 1C are recorded separately from cash revenue: the acquiring transaction is recorded first, followed, upon receipt of the bank statement, by the amount actually credited and the fee withheld. During a time-and-motion tax inspection, the fiscal report of the cash register is subject to mandatory inspection (Article 165 of the Tax Code of the Republic of Kazakhstan), so the data from the cash register, acquiring records, and bank statement must be reconcilable.
What Card Payments Mean in 1C
When accountants refer to “card payments in 1C,” they usually mean accounting for customer payments made by bank card through a POS terminal or another acquiring channel. Such a transaction differs from an ordinary receipt of funds into a bank account: the customer pays at the time of sale, while the bank may transfer the revenue to the organization later and withhold its fee.
Therefore, a card payment should not automatically be treated either as cash on hand or as funds already received in the current account. It is important to record separately:
- the sale of goods, work, or services;
- the settlement of the customer’s debt;
- the amount to be transferred by the acquiring bank;
- the receipt of funds according to the bank statement;
- the bank fee;
- customer refunds, if any.
If all stages are combined into a single banking transaction, revenue turnover, customer receivables, and fees may be misstated. In addition, it will be more difficult for the accountant to reconcile the cash-register shift data, POS terminal data, and bank statement.
How to Set Up Accounting for Card Payments
Before recording the first transaction, the acquiring settings in the 1C database being used must be checked. The names of sections and documents depend on the configuration and release. For 2026, the current releases are “Accounting for Kazakhstan” 3.0.74.x and “Payroll and Human Resources Management for Kazakhstan” 3.1.37.x.
The accountant will need information about the acquiring bank, the acquiring agreement, the retail outlet or terminal, the payment type, and the account used to record funds that the bank has not yet transferred. It is also necessary to determine the procedure established by the accounting policy for recording the bank fee and the document on the basis of which it is recognized in the accounts.
The following should be checked in the settings and source documents:
- the organization and business unit;
- the bank and acquiring agreement;
- the settlement currency;
- the “bank card” payment type;
- the percentage or other procedure for calculating the fee under the agreement;
- accounts for settlements with the customer and the bank, and for the fee;
- income and expense analytics;
- the procedure for recording refunds.
The fee rate should not be set approximately. It is determined by the agreement with the bank and may depend on the service terms, card category, or payment acceptance channel. If the bank withholds the fee immediately, the amount on the statement will be lower than the card revenue, but this does not in itself indicate a cashier error.
How to Record and Reconcile the Transaction
First, the sale and the customer’s payment method are recorded in 1C. For retail trade, this is based on the cash-register shift data and the retail sales report; for settlements with a specific counterparty, sales and payment documents are used. The document is selected according to the actual business transaction and the accounting scenario provided for in the configuration.
The accountant then compares the card revenue with the terminal report or bank register. At this stage, the amount may be recorded as a receivable from the acquiring bank to the organization. Once the bank statement is received, the actual crediting of funds to the current account is recorded.
If the bank transferred a smaller amount, the difference must be reconciled with the documents. It may be due to a fee, refund, cancelled transaction, or adjustment. Any difference is first reconciled against the bank register and the terms of the agreement and is then recorded according to the identified reason.
The practical verification sequence is as follows:
- Compare the amount of card sales with the cash-register shift total or sales documents.
- Check the POS terminal report and acquiring register.
- Reconcile the expected receipt with the bank statement.
- Separately verify the fee withheld and the bank’s supporting document.
- Ensure that refunds and cancellations have not been included in revenue again.
- Check that there is no unexplained balance in settlements with the acquiring bank.
Particular attention should be paid to the month-end cut-off. The customer’s payment and the bank transfer may fall on different dates, so a temporary acquiring balance does not always indicate an error. Older amounts that are not cleared by a receipt or refund should be reconciled against acquiring registers, bank statements, and refund documents.
Before posting documents, it is useful to review their preliminary results and analytics. If the program automatically suggests accounts or a transaction type, the accountant should compare them with the accounting policy, the agreement with the bank, and the nature of the sale.
Frequently Asked Questions
Can a card payment be immediately recorded as a receipt into the bank account? — Yes, when the funds have actually been credited by the bank and this is confirmed by the statement. If the bank transfers the revenue later, settlements with the acquirer are recorded until the funds are credited.
Why is the amount in the bank statement lower than the terminal revenue? — The bank may have withheld a fee or accounted for a refund, cancellation, or adjustment. The reason is determined from the bank register, bank statement, and terms of the agreement, rather than solely from the difference between the amounts.
Is it necessary to create a separate payment type for bank cards? — A separate setting makes it possible to distinguish acquiring transactions from cash and other payment methods. The name of the payment type and the procedure for its use are determined by the capabilities of the configuration and the database settings.
How should a refund to a customer’s card be accounted for? — The refund is recorded as a separate transaction linked to the original sale and the bank documents. In 1C, the refund and acquiring documents provided for by the installed release and the applicable cash-settlement arrangement are used.
Which provision of the Tax Code of the Republic of Kazakhstan applies to the reconciliation of cash-register data? — During a time-and-motion tax inspection, the tax authority must inspect the cash register’s fiscal report and, where necessary, also inspect cash, accounting books, calculations, and other documents related to the inspected facility (Article 165 of the Tax Code of the Republic of Kazakhstan). Therefore, any discrepancies between the cash-register report, acquiring register, and bank statement must be supported by documentary evidence.
Regulatory Basis
Article 165 of the Tax Code of the Republic of Kazakhstan establishes the list of information and documents inspected by the tax authority during a time-and-motion tax inspection, including the cash register’s fiscal report. The procedure for recording acquiring transactions in 1C is determined by the actual movement of funds, the agreement with the bank, the organization’s accounting policy, and the capabilities of the configuration used.