Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
The counterparty sent a reconciliation act, but your figures do not match. According to one contract, they owe you, while according to another, you owe them. Or an advance payment has arrived, but the sale has already occurred, and the advance is "hanging" separately from the debt. Or the buyer has gone bankrupt, and it's time to write off the hopeless receivable. In all these cases, you do not need to manually adjust the entries — just open "Debt Adjustment". One document closes reciprocal debts, transfers debt from contract to contract, from counterparty to counterparty, and writes off what can no longer be recovered.
1. Purpose
"Debt Adjustment" changes mutual settlements without the movement of money and without shipment. It offsets advances, mutual offsets of reciprocal debts, transfers debts between contracts/counterparties, and writes off receivables or payables. Money does not move — only the balances on the settlement accounts do.
2. Where to find
Menu path: Purchases → Settlements with counterparties → Debt Adjustment or Sales → Settlements with counterparties → Debt Adjustment (the document is visible from both sections). The "Create" button opens a new document.
Quick way: copy the navigation link and open it through Main Menu → File → Open → (or "Go to navigation link"):
e1cib/list/Document.DebtAdjustment
2a. How to know your release
Main Menu → Help → About the program. In the opened window at the top — the platform version (for example, 8.3.24.xxxx), below — the configuration release: "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". This number must match the release in the header of the instruction — otherwise, some fields and printed forms may look different for you.
3. How to fill
The order is the same: first, select the type of operation (it determines the entire further appearance of the document), then the counterparties, and then fill in the table parts using the "Fill" button and adjust the amounts.
| Field | Purpose and what happens in case of error |
|---|---|
| Type of operation (mandatory) | Determines the logic: offset of advance, mutual offset, transfer, write-off. If you select the wrong type, you will get incorrect entries. It changes at the very top of the document. |
| Organization (mandatory) | From whose perspective the adjustment is made. In case of error, the movements will go to the wrong accounting. |
| Debtor / First counterparty (mandatory) | The one who owes you, or the counterparty whose debt you are adjusting. Determines which account (1210, etc.) the balances are taken from. |
| Creditor / Second counterparty | In case of mutual offset and transfer — the second party. For offsetting an advance and writing off one counterparty, usually, it is sufficient. If left empty where needed — the document will not fill in the table part. |
| Date (mandatory) | On this date, the debt balances are taken. If you set it earlier than the sale/payment — "Fill" will find nothing. |
| Sum of mutual settlements | Total amount of the adjustment. It must match the sum of the rows in the table parts, otherwise, the document will not be processed. |
| Table part "Receivables" | Rows of the buyer's debt: contract, settlement document, accounting account (1210), amount, currency. Filled in with the "Fill → Fill with balances of mutual settlements" button. |
| Table part "Payables" | Rows of your debt to the supplier: contract, account (3310, etc.), amount. For mutual offset, it is filled in symmetrically to receivables. |
| Write-off account | Only for write-off operations: where to allocate the written-off debt (for example, 7210 "Administrative expenses", 6280 "Other income", reserve 1290). An error here = distortion of financial results. |
| Article of other income/expenses | For write-off — analytics of income/expense. Without it, the document will be processed, but in reports, it will show "other" without breakdown. |
The main rule for filling: clicked "Fill" → the program pulled the balances → manually reduced the amounts to the required ones, deleted unnecessary rows. The amounts of receivables and payables in mutual offset must match the amount of the offset.
4. Analyzed example with entries
Situation. LLP "Astana-Trade" shipped goods to sole proprietor "Kairat" for 1,160,000 ₸ (including VAT 16% — 160,000 ₸). The debt of sole proprietor "Kairat" to you is a receivable on account 1210. At the same time, you purchased materials from sole proprietor "Kairat" for 580,000 ₸ — this is your debt to him on account 3310. You agreed on a mutual offset of 580,000 ₸.
Type of operation: "Offset of debts" (mutual offset). Debtor and creditor — the same sole proprietor "Kairat" under two contracts.
Fill in:
- Receivables (account 1210) — 580,000 ₸ (from the total of 1,160,000 ₸ we offset part).
- Payables (account 3310) — 580,000 ₸.
Entry upon processing:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 3310 | 1210 | 580,000 | Offset of reciprocal debt with sole proprietor "Kairat" |
After processing: your debt to the supplier is fully closed, the receivable from the buyer decreased from 1,160,000 to 580,000 ₸. Money did not move.
Second example — offset of advance. An advance of 348,000 ₸ came from LLP "Vostok" (went to 3510). Later, goods were shipped for 348,000 ₸ (including VAT 16% — 48,000 ₸), the debt was recorded on 1210. Type of operation "Offset of advances":
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 3510 | 1210 | 348,000 | Offset of received advance against shipment |
The advance is closed, the receivable is zeroed.
5. Types of operations
| Type of operation | What it does |
|---|---|
| Offset of advances | Offsets issued/received advance with reciprocal debt from sales or receipts. Transfers amounts from advance accounts (1610/3510) to settlement accounts (1210/3310). |
| Offset of debt (mutual offset) | Closes reciprocal receivables and payables of one or two counterparties. |
| Transfer of debt | Transfers debt from one contract to another, from counterparty to counterparty, changes the accounting account for settlements. The debt itself remains, its "attachment" changes. |
| Write-off of debt | Writes off hopeless receivables or unclaimed payables to income/expenses or against a reserve. |
| Other adjustments | Manual adjustment of mutual settlements when standard types do not fit. |
6. What is formed upon processing
Accounting entries — on the accounts of settlements in the RK: 1210, 1610, 3310, 3510 and, in case of write-off, 7210/6280/1290. The specific set depends on the type of operation (see examples above).
Movements in registers — accounting register (economic accounting) and registers of mutual settlements, reflecting changes in balances by counterparties, contracts, and settlement documents.
Electronic documents. "Debt Adjustment" does not itself issue ESF and CNT — this is not a sale or shipment operation. ESF is issued for sales/receipts, CNT — for the movement of goods. The offset of advance and mutual offset does not affect VAT at the time of adjustment: VAT has already been accrued by the sales document (Cr 3130). So there is no need to look for the "Issue ESF" button here — it is not present due to the purpose of the document.
Important regarding VAT: when writing off the buyer's receivable, the previously accrued VAT (3130) is not reversed — the obligation to the budget has already arisen at the time of shipment. When writing off payables, the adjustment of the offset VAT is performed separately if such a requirement arises according to accounting policy.
7. Printed forms
From the document, the following are available:
- Debt Adjustment (the form of the document itself);
- Act of offsetting mutual claims — for the mutual offset operation, signed by both parties;
- Accounting certificate — breakdown of the entries made;
- Act of reconciliation of mutual settlements — usually formed by a separate service "Act of reconciliation", but the data of the adjustment gets into it.
Printing is called by the "Print" button on the document form.
8. Common errors
"The sum of mutual settlements is not filled in" / sums do not match. The sum in the header does not equal the sum of the rows in the table parts. Recalculate: in mutual offset, receivables and payables must match the amount of the offset.
"Fill with balances of mutual settlements" pulls empty. The document date is set earlier than the sale/payment, or the wrong contract/counterparty is selected, or the balance has already been settled. Set the date after the base document and check the counterparty.
"Negative balances on account 1210 (3310)". You are trying to offset more than the outstanding debt. Reduce the row amount to the actual balance — check it in "OSV by account" on the date of adjustment.
"Settlement document not selected". In the contract settings, the analytics "By settlement documents" is enabled, but the row is filled without a document. Specify the settlement document (sale/receipt) in the row.
Write-off was done, but VAT is "stuck". You expected that when writing off receivables, VAT on 3130 would also go away. It does not go away — this is normal. If necessary, handle the VAT adjustment separately.
9. FAQ
See the section below — questions are included in the "Frequently Asked Questions" block.
10. Related documents
Based on what it is entered: "Sale of goods and services", "Receipt of goods and services", "Receipt to settlement account" / "Write-off from settlement account" (advances) — through the "Create based on" button. This is convenient when you need to close a specific sale or a specific advance.
What is related afterwards: the data of the adjustment gets into "Act of reconciliation of mutual settlements", into "Turnover and balance statement" for accounts 1210/3310/1610/3510 and into the report "Analysis of subaccounts" by counterparty. When writing off hopeless debt, the related document will be "Inventory of settlements" — its results serve as the basis for the write-off order.
How to know your release
Main Menu → Help → About the program — there you will find the version of the 1C:Enterprise platform and the release of the configuration "Accounting for Kazakhstan". If your number differs from the one indicated in the header, some fields and printed forms may look different.
The instruction has been prepared and verified on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). The VAT rate of 16% is provided according to the current legislation of the RK for 2026.