Verified on release 3.0.74.2 of "Accounting for Kazakhstan" (edition 3.0).
The storekeeper brought you the monthly warehouse report: at the start there were 100 bags of cement, 200 came in, 250 went to production, and 50 remained at the end. But in 1C, account 1310 shows a completely different balance. Before arguing with the financially responsible person, you need a single document that consolidates the receipts and expenditures of materials by warehouse and by responsible person over the period, shows the derived balance, and generates the entries. This is the "Material Ledger." Below is how to compile it so that the figures match both the storekeeper and the trial balance.
1. Purpose
The "Material Ledger" records the movement of materials (inventory) by warehouse and financially responsible person over the period: opening balance, receipts, expenditure/write-off, and closing balance. The document generates accounting entries for the expenditure part and movements in the inventory accounting registers, and produces a printed ledger signed by the financially responsible person.
2. Where to find it
Menu: the "Warehouse" section (or "Inventory" depending on the interface setting) → the "Reports of responsible persons / Material ledgers" block → the "Create" button.
If you don't see the item — enable it via "Main" → "Settings" → "Functionality" → the "Inventory" tab, or open the list directly.
1C navigation link (copy and paste into "Service" → "Go to navigation link" or into the address bar via Ctrl+Shift+N):
e1cib/list/Документ.МатериальнаяВедомость
2a. How to find out your release
"Help" → "About the program" (or the "i" icon in the top-right corner). In the window that opens, at the top is the platform version (for example, 8.3.24.x), and below is the configuration release: "Accounting for Kazakhstan," edition 3.0, version 3.0.74.2. The instructions below are written for this release; in other versions the field layout may differ slightly.
3. How to fill it out
Open a new document and go from top to bottom.
Header
| Field | Why it matters and what happens if you get it wrong |
|---|---|
| Organization (REQUIRED) | Which legal entity the movement belongs to. If the database has one organization, it will be filled in automatically. Get it wrong — the entries will go to the wrong company, and the balances won't match for anyone. |
| Date (REQUIRED) | The date on which the movement and balance are recorded. Set the last day of the reporting month. If you set a date in a closed period — you'll get a rejection when posting. |
| Number | Assigned automatically upon saving. Don't touch it manually — you'll disrupt the numbering. |
| Warehouse (REQUIRED) | The storage location for which you count the movement. Wrong warehouse — the expenditure will be written off from other balances and go negative. |
| Responsible person | Who is responsible for the valuables. Needed for the printed ledger and for reconciliation by person. When the storekeeper changes, this field is what shows who is accountable. |
| Division | Where to allocate the movement (needed for cost analytics when writing off to production). |
The "Materials" table section
Fill in rows — one per item. The "Fill" → "By balances" button helps you quickly enter the balances (it pulls up what is on record in the warehouse).
| Column | Why |
|---|---|
| Item (REQUIRED) | The specific material. Without it, the row won't post. |
| Quantity | The number of units in the movement. For expenditure — how much went out; the program won't let you write off more than there is if negative balance is prohibited. |
| Price / Amount | The cost. For write-offs it is pulled up according to the valuation method (average / FIFO) set in the accounting policy. |
| VAT % | For rows of receipt from a supplier — 16% (the current RK rate for 2026). Don't enter 12% — that's an outdated value. VAT is not charged for internal movement. |
| Accounting account | Usually 1310 ("Raw materials and supplies") or 1330 ("Goods"). Pulled from the item settings; a wrong account means the movement will bypass the correct balance sheet line. |
| Cost account / Write-off account | Where you allocate the expenditure: 8110 (main production), 7210 (administrative expenses), 7110 (selling expenses). |
Auto-filling the opening balance for the period in this release is done via the "Fill" button; the auto-substitution behavior when the date is changed manually requires verification on your specific build.
At the bottom is the "Comment" field (for yourself) and "Responsible" (who posted the document in 1C). After filling in — "Post and close."
4. Worked example with entries
Initial data. LLP "Astana Stroy," "Main" warehouse, responsible person — Ivanov A. Reporting month — September 2026. Material — cement M400.
- Opening balance: 100 bags totaling 500,000 ₸ (5,000 ₸ each).
- Receipt from supplier: 200 bags at 5,500 ₸ excluding VAT = 1,100,000 ₸; VAT 16% = 176,000 ₸; total payable 1,276,000 ₸.
- Expenditure to production: 250 bags.
- Closing balance: 50 bags.
Calculation of write-off cost (monthly average): (500,000 + 1,100,000) / (100 + 200) = 5,333.33 ₸ per bag. Write-off of 250 bags = 250 × 5,333.33 = 1,333,333 ₸.
Entries the document will generate:
| Operation | Dr | Cr | Amount, ₸ |
|---|---|---|---|
| Cement received from supplier | 1310 | 3310 | 1,100,000 |
| VAT recorded as recoverable (16%) | 1420 | 3310 | 176,000 |
| Cement written off to production | 8110 | 1310 | 1,333,333 |
Closing balance on account 1310: 500,000 + 1,100,000 − 1,333,333 = 266,667 ₸ (50 bags × 5,333.33). This is exactly the amount you reconcile with the trial balance for account 1310 — and with Ivanov's records.
Input VAT in the RK is recorded on account 1420 ("VAT recoverable"), not on 3130 — 3130 ("VAT payable") is used for output VAT upon sale.
5. Types of operation
The document covers three material movement scenarios:
- Receipt of materials — receipt from a supplier or from another source (with 16% VAT if the supplier is a VAT payer).
- Internal transfer — movement between warehouses/divisions within the organization (without VAT).
- Expenditure / write-off — issue to production (8110), for administrative (7210) or selling (7110) needs, or write-off of a shortage.
A single ledger conveniently consolidates all warehouse turnover for the period and derives the closing balance.
6. What is generated upon posting
Accounting entries — for receipt (Dr 1310/1330 Cr 3310), for input VAT (Dr 1420 Cr 3310), and for expenditure (Dr 8110/7210/7110 Cr 1310/1330). The exact accounts depend on the item accounting account settings.
Register movements:
- the inventory accounting register (inventory) — receipt and expenditure in quantity and amount;
- the batch register (with the FIFO method) — write-off by batches;
- if there is input VAT — the VAT accounting register for subsequent offset.
Electronic documents. The "Material Ledger" itself is an internal warehouse document, so it does not issue an ESF or SNT. The ESF (via the ESF IS) and the accompanying waybill for goods (SNT) are drawn up separately — for a sale or for a receipt from a supplier. The ledger merely reflects the result of movement in the warehouse.
7. Printed forms
The "Print" button in the document header:
- Material ledger — the main form with the opening balance, receipts, expenditure, and closing balance, with space for the signature of the responsible person and the accountant;
- Statement of material movement (by item);
- for write-off — Materials write-off act (form Z-2 / industry equivalent).
8. Common mistakes
"Insufficient inventory in the warehouse. Item: Cement M400, warehouse: Main, short by 30 pcs." You are writing off more than is on record. Check the balance with the "Statement of goods in warehouses" report as of the document date, record the missing receipt with an earlier date, or reduce the quantity.
"Document not posted. Period closed for editing (Data change prohibition date)." The date falls within a closed period. Either move the date to an open period, or remove/shift the prohibition date in "Administration" → "User and rights settings" → "Data change prohibition dates."
"The 'Accounting account' field is not filled in row 1." The item has no account configured. Open the item card → "Item accounting accounts" and set 1310 or 1330, then refill the row.
The closing balance "shifts" after reposting. Usually the cause is that the valuation method (average) is recalculated during month-end closing. Run "Month-end closing" and reconcile the balances after it, not before.
VAT in the receipt is set to 12%. An outdated rate. As of 2026, 16% applies — correct it in the row, otherwise the amount payable to the supplier and the VAT recoverable amount won't match.
9. FAQ
Q: How does the "Material Ledger" differ from the "Inventory Write-off"? A: The "Inventory Write-off" records only the disposal in a single operation. The "Material Ledger" consolidates the entire warehouse and responsible-person turnover for the period — opening balance, receipts, expenditure, and closing balance — and provides a single printed form for the storekeeper's signature.
Q: Which VAT rate should be used in 2026? A: 16%. It applies only to rows of receipt from a VAT-paying supplier. Internal transfer and write-off are not subject to VAT.
Q: Which account does input VAT go to? A: To 1420 ("VAT recoverable"), with subsequent offset. Account 3130 is output VAT payable; it has nothing to do with the receipt of materials.
Q: Is an ESF issued for this document? A: No. The ledger is an internal warehouse document. The ESF and SNT are drawn up as separate documents for a sale or receipt.
Q: How do I fill in the opening balances without entering them manually? A: The "Fill" → "By balances" button pulls up what is on record in the warehouse as of the document date. Then you add the receipt and expenditure rows.
Q: Why won't the program let me write off a material? A: Negative balance is prohibited, and you are writing off more than there is. Either record a receipt, or reduce the quantity, or (if this is intentional) allow negative balances in the settings — but it's better to find the missing receipt.
Q: How do I change the responsible person when the storekeeper changes? A: As of the handover date, generate a ledger for the former responsible person (derive the closing balance), then record a receipt of these same balances to the new responsible person. The printed form serves as the handover act.
Q: Can the document be entered on the basis of a receipt? A: Direct "on the basis of" entry for consolidating turnover is usually not required — the receipt is pulled up automatically with the "Fill" button. Record the sale and receipt from a supplier with the dedicated documents.
Q: Why doesn't the closing balance match the trial balance for account 1310? A: Most likely the month is not closed and the average cost has not been recalculated. Run "Month-end closing" and reconcile after it.
Q: Which account should be used to record goods rather than materials? A: Goods for resale — account 1330; raw materials and supplies for production — 1310. The account is taken from the item card.
10. Related documents
What the data comes from:
- "Receipt of inventory and services" — the source of the receipt (Dr 1310/1330 Cr 3310, VAT 16% on 1420);
- "Inventory transfer" — movements between warehouses;
- "Inventory count" — adjustment of actual balances.
What is drawn up alongside / after:
- "Inventory write-off" and "Demand-waybill" — detailed issue to production;
- "Sale of inventory and services" + ESF/SNT — when selling materials to a buyer (Dr 1210 Cr 6010, cost of goods Dr 7010 Cr 1330, VAT Dr 1210 Cr 3130);
- "Month-end closing" — calculation of average cost and adjustment of write-offs.
How to find out your release: "Help" → "About the program" — the platform version and configuration release are indicated there.
This material was prepared for "Accounting for Kazakhstan," edition 3.0, release 3.0.74.2.