Short answer: the exchange rate difference on the account you assigned to special-procedure accounts continues to accrue because the account was added to the settings only after the "Payment orders" documents had already been posted. The program applied the new rule only to documents posted after the settings change, while the previously posted documents remained calculated under the old logic — hence the extra exchange rate difference. The solution is to repost the "old" payment orders so that the program recalculates the entries taking into account the current list of special-procedure accounts.
Why this happens
In 1C:Accounting for Kazakhstan, the revaluation of currency balances and the recognition of exchange rate differences depend on how the account is configured. Special-procedure accounts are excluded from the automatic calculation of the exchange rate difference, since their movements and valuation are performed under special rules. But the settings are applied at the moment the document is posted: the program "remembers" the rules in effect and generates register entries based on them.
- The "Payment orders" documents posted before the settings change generated entries under the old logic — as for an ordinary currency account, with subsequent revaluation.
- The documents posted after the account was added to the special-procedure list already take the new rule into account and produce no exchange rate difference on it.
- As a result, for one and the same account some operations are calculated "the old way" and some "the new way," and a discrepancy appears in the reports in the form of an extra exchange rate difference.
That is, the error is not in the very fact of assigning the account to the special procedure, but in the fact that the settings change did not "reach" the previously posted documents automatically.
How to fix it: step-by-step procedure
- Identify the period in which you changed the settings of special-procedure accounts. It is from the beginning of that period (or better — from the beginning of the month/quarter in which currency settlements were made) that you need to check the documents.
- Find the "Payment orders" documents for the problematic currency account that were created and posted before the account was added to the list of special-procedure accounts.
- Repost these documents. After reposting, the program will regenerate the entries taking into account the current settings, and the exchange rate difference on these accounts will stop accruing.
- Repost all documents for the period sequentially (by date), rather than selectively one or two, so that no "inconsistency" remains between the operations.
- Generate the reports again (the balance sheet for the account, the account analysis) and make sure the extra exchange rate difference has disappeared.
For bulk reposting it is convenient to use the group reposting of documents for the period — this is more reliable than manually opening each document, especially if there are many operations.
If the discrepancy persists
If the difference still remains after reposting, check the following:
- The account is actually in the list. Make sure the required account is correctly reflected in the list of special-procedure accounts — without typos in the account number, with the correct subaccount and attribute.
- All documents have been reposted. Check that all documents for the period in which the settings were changed have been reposted, not just one or two. An unclosed chain of entries leaves the old calculations in force.
- Other documents on the account. Besides "Payment orders," other currency operations may have gone through the account — they should also be checked and, if necessary, reposted in chronological order.
- The scheduled revaluation operation. After reposting the primary documents, run the period closing / revaluation of currency funds again so that the final amounts of the exchange rate difference are recalculated.
Common mistakes
- Changing the settings of special-procedure accounts "retroactively" but forgetting to repost the previously entered documents — and then being surprised by the discrepancy.
- Reposting only one or two "suspicious" documents instead of the entire chain for the period.
- Reposting documents out of date order, which causes the entries to be generated incorrectly.
- Editing the exchange rate difference amounts manually instead of eliminating the cause — this masks the problem and leads to new discrepancies at the next period closing.
- Not re-running the scheduled revaluation after reposting the primary documents.
What to check
- The date from which the account was added to the list of special-procedure accounts, and the correctness of the list itself.
- All "Payment orders" documents for the problematic account posted before this date — whether they have been reposted.
- The completeness of reposting: whether the entire period in which the settings were changed is covered, rather than individual documents.
- The balance sheet and the account analysis after reposting — whether the extra exchange rate difference has disappeared.
- The result of the repeated period closing / currency revaluation.
This procedure eliminates the cause rather than the effect: the program recalculates the entries once according to the current settings, and thereafter no exchange rate difference will be generated on the special-procedure accounts.