--- title: "Cash documents (PKO and RKO) in 1C:Accounting for Kazakhstan 3.0: complete guide" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-23 canonical: https://buhgpt.kz/suraqtar/kassovye-dokumenty-pko-i-rko-v-1s-buhgalteriya-dlya-kazah-en source: BuhGPT --- # Cash documents (PKO and RKO) in 1C:Accounting for Kazakhstan 3.0: complete guide > **TL;DR:** Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). A customer brought cash into the till for goods. You ring up a receipt, and the amount on his slip differs from yours by a couple thousand tenge. Or an accountable person returned the remainder of an advan --- Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). A customer brought cash into the till for goods. You ring up a receipt, and the amount on his slip differs from yours by a couple thousand tenge. Or an accountable person returned the remainder of an advance, and you need not just to "post the money," but to close exactly the advance that was issued. Or the time has come to pay out salary in cash by payroll sheet. All of these are cash documents. Below we'll look at how to fill them out so that the till balances down to the last tiyn, the postings are correct, and the cash settlement limit between legal entities doesn't trigger an audit. 1. Purpose Cash documents record the movement of cash in an organization's till: receipts (Cash Receipt Order, CRO) and disbursements (Cash Disbursement Order, CDO). They generate postings to account 1010 "Cash on hand", maintain the balance of the cash book, and print the standardized forms KO‑1 and KO‑2. 2. Where to find it Section "Bank and cash desk" → "Cash desk" → "Cash documents". Here is the general journal: receipts and disbursements in one list. The "Receipt" button creates a CRO, the "Disbursement" button creates a CDO. A quick way to open the list directly in 1C: menu "Tools" → "Go to navigation link" (or the navigation field), paste: e1cib/list/Документ.Кассы 2a. How to find out your release "Help" → "About the program". In the window that opens you can see the platform version (for example, 8.3.24) and the configuration release — the line "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". If your release differs, individual field labels may be named differently, but the logic is the same. 3. How to fill it out Step by step. In bold — the required attributes, without which the document will not be posted. - Transaction type — you select this first. It determines which fields appear and what the posting will be. Choose the wrong type — and you'll get an incorrect account correspondence (for example, money from the customer will land in "other receipts" bypassing account 1210). - Date and number — the number is assigned automatically in sequence. Don't set the date backdated "at random": the cash book is numbered by day, and inserting an order into a past day will shift the balances and KO‑4. - Cash desk — your cash desk from the directory. It determines the accounting account (1010) and the currency. If there are several cash desks (tenge and foreign currency), the choice of cash desk sets the currency of the entire document. - Amount — the cash amount. This is exactly what will go into the cash book and the receipt. A discrepancy with the counterparty's primary document is the most common cause of "the till doesn't balance". - Counterparty / Individual / Employee — from whom you received or to whom you disbursed. For a payment from a customer, be sure to specify the counterparty and contract, otherwise the advance/payment won't "settle" onto account 1210 for the correct settlement. - Contract and Settlement document (Debt repayment) — you select "Automatically" or a specific document. If you manually repay the wrong document, the program will close someone else's debt, and a discrepancy will show up on the reconciliation statement. - Cash flow item (CF) — required for the cash flow statement. An empty item — the document won't be posted (for the standard message, see section 8). - VAT rate — for types with income (retail revenue). In Kazakhstan in 2026 the rate of 16% is in effect. Choose exactly this one, not the outdated 12%. - Basis, Attachment, Received from / Issue to — attributes for the KO‑1/KO‑2 printed form. They don't affect the postings, but without them the receipt looks unfilled. - Expense items / Accounting accounts (on the "Accounting account" tab or in the table section) — for the "Other receipt/disbursement" types you manually set the corresponding account. This is where it's easiest to make a mistake — double-check the income/expense account. Important about the cash limit. Cash settlements between legal entities (and with sole proprietors) are limited to 1000 MCI per transaction. At an MCI of 4,325 ₸ this is 4,325,000 ₸. A cash payment above the limit is a violation; process such amounts through the bank. 4. Worked example with postings LLP "Altyn Sauda", general regime, VAT payer. On September 5, 2026 the store handed over the day's retail revenue in cash — 580,000 ₸ (VAT-inclusive at 16%). The cost of the goods sold is 350,000 ₸. You draw up a CRO with transaction type "Retail revenue", cash desk — "Main (tenge)", VAT rate — 16%, CF item — "Receipt from sale of goods". VAT calculation: Indicator Formula Amount, ₸ Revenue including VAT — 580,000 VAT 16% 580,000 × 16 ÷ 116 80,000 Income excluding VAT 580,000 − 80,000 500,000 Postings when posting the CRO: Dr Cr Amount, ₸ Description 1010 6010 580,000 Receipt of cash revenue into the till 6010 3130 80,000 VAT payable at 16% separated out Write-off of cost (by the sales document/retail sales report): Dr Cr Amount, ₸ Description 7010 1330 350,000 Cost of goods sold written off Result: the net income on the transaction is 500,000 − 350,000 = 150,000 ₸, VAT payable 80,000 ₸. In the cash book for September 5, the receipt is +580,000 ₸. A second short example — a disbursement. On the same day, 50,000 ₸ was issued to the storekeeper on account for business needs — 50,000 ₸. CDO, type "Issue on account": Dr Cr Amount, ₸ Description 1250 1010 50,000 Money issued to the accountable person 5. Transaction types Receipt (CRO): Type Standard posting Payment from customer Dr 1010 Cr 1210 Retail revenue Dr 1010 Cr 6010; Dr 6010 Cr 3130 Return from accountable person Dr 1010 Cr 1250 Withdrawal of cash from the bank Dr 1010 Cr 1030 Return from supplier Dr 1010 Cr 3310 Loan repayment by employee Dr 1010 Cr 1250/2020 Other receipt Dr 1010 Cr (specify manually) Disbursement (CDO): Type Standard posting Payment to supplier Dr 3310 Cr 1010 Issue on account Dr 1250 Cr 1010 Salary payout by payroll sheet Dr 3350 Cr 1010 Refund to customer Dr 1210 Cr 1010 Cash deposit into the bank (collection) Dr 1030 Cr 1010 Issue of loan to employee Dr 1250/2020 Cr 1010 Payout of deposited salary Dr 3350 Cr 1010 Other disbursement Cr 1010, Dr specify manually 6. What is generated upon posting - Accounting postings in the "Self-supporting" register — correspondence with account 1010 (see the transaction types above). - Movements in the cash register — for the cash flow statement (by CF item). - Mutual settlements — in the settlement registers with counterparties, accountable persons, and employees (closing/creation of debt). - Cash book (KO‑4) — balance and turnover for the day. - Cash documents by themselves do NOT issue an ESF or SNT. The ESF is generated from sales/receipt documents (in the ESF IS), not from the CRO. For retail through a cash register, the fiscal receipt is punched on the cash register, not in the cash order. 7. Printed forms - Cash receipt order (form KO‑1) — for the CRO. - Receipt to the cash receipt order — the tear-off part of KO‑1, given to the depositor. - Cash disbursement order (form KO‑2) — for the CDO. The cash book (KO‑4), cashier's report, and insert sheet are printed separately — from the processing "Cash desk" → "Cash book", not from the order itself. 8. Common mistakes "The 'Cash flow item' field is not filled in". The document won't be posted without a CF item. Open the order, fill in the item (for example, "Payment to suppliers" / "Receipt from customers"), and repost. "The document amount does not match the amount in the payment breakdown". The total of the breakdown lines (several contracts/settlement documents) does not equal the "Amount" field. Check the amounts line by line; most often you forgot the tiyn or an extra line. "Insufficient funds in the till". You are trying to issue a CDO for more than the balance on the date. Check the chronology: perhaps a receipt is dated later than the disbursement, or the order was posted backdated. The "Cash desk" report → balance on date will show the actual amount. "Settlement document not found / not selected". With the "Payment from customer" type with manual repayment, the settlement document is not specified. Set "Automatically" or select a specific sale/invoice. Discrepancy with the counterparty in the amount. If the amount on the counterparty's receipt doesn't match — almost always the money "settled" onto the wrong contract or closed the wrong settlement document. Open the CRO, check the contract and the repayment document, and verify against the reconciliation statement. 9. FAQ What VAT rate applies to cash transactions in 2026? When reflecting retail revenue — 16%. VAT is separated from the VAT-inclusive amount by calculation: amount × 16 ÷ 116. What is the cash settlement limit between legal entities? 1000 MCI per transaction. In 2026, at an MCI of 4,325 ₸, this is 4,325,000 ₸. Process amounts above the limit through the bank. Which account is the cash desk recorded on? On account 1010 "Cash on hand". Cash in foreign currency — on sub-accounts of the same group by currency type. How to pay out salary in cash? First you generate a payout sheet, then a CDO with the type "Salary payout by payroll sheet". Posting Dr 3350 Cr 1010. This closes the debt specifically for this payroll sheet. How does a CRO differ from a "Receipt into the current account"? A CRO is cash in the till (account 1010). A receipt into the account is non-cash through the bank (account 1030). Don't confuse them: the cash desk and the bank are different registers and balances. Does a cash order generate an ESF? No. An ESF is issued from sales/receipt documents in the ESF IS. A cash order only records the movement of cash. Why does retail revenue "not match" the cash register receipts? The cash order reflects accounting revenue, while fiscal receipts reflect the cash register amount. Reconcile against the Z‑report; in case of a discrepancy, a document for a cash shortage/surplus is drawn up. Can a cash order be posted backdated? Technically yes, but this will shift the balances and numbering of the cash book for past days. Do this only if the day is not yet "closed" and the book for it has not been submitted. How to refund money to a customer in cash? A CDO with the type "Refund to customer": Dr 1210 Cr 1010. The refund is linked to the contract and settlement document to correctly reduce its debt/advance. What to do if the till doesn't balance to the tiyn? Check the VAT rounding in retail and the amounts in the payment breakdown. Most often the tiyn "goes astray" because of manually splitting the amount across several settlement documents. 10. Related documents What it is entered on the basis of: - Invoice for payment to customer / Sale — for the CRO "Payment from customer". - Retail sales report — can create a CRO for cash revenue. - Salary payout sheet — for the CDO "Salary payout". - Advance report — the CDO "Issue on account" and the CRO "Return from accountable person" are linked to it. What is entered on the basis of it / what is related: - Advance report — for money issued on account. - Cash book (KO‑4) — consolidates all orders for the day. - Write-off/receipt into the current account — for collection (cash deposit into the bank) and withdrawal of cash from the bank. How to find out your release "Help" → "About the program" — there you'll find the "1C:Enterprise" platform version and the configuration release. This guide is compiled for release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). On adjacent releases the names of individual fields may differ slightly, but the workflow and the postings are the same. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_