Verified on release 3.4.5.21 "Trade Management for Kazakhstan" (edition 3.4).
End of month. The director asks: "Why did the money in the account increase by 460,000 ₸, while the profit in the report is 300,000 ₸? Where are the other 160,000?" You open the management balance sheet — the figures don't add up, and manually recalculating turnovers across a dozen items takes too long. This is where the "Movement of Assets and Liabilities" processing comes in handy. It shows which documents and for what amounts your assets (cash, goods, receivables) and liabilities (payables, VAT payable, loans) changed over the period. Next — how to use it to find a discrepancy in five minutes and explain it with numbers.
1. Purpose
The processing breaks down movements by items of assets and liabilities for the selected period: opening balance, receipt, expense, closing balance — with a breakdown down to the source document. This is an analytical tool for the management balance sheet: the processing itself does not post anything, but collects already made movements into a clear table.
2. Where to find it
Via the menu: section "Financial result and controlling" (in some configurations — "Finance" / "Treasury") → group of reports and processings → "Movement of Assets and Liabilities".
Via a navigation link (fastest way): menu "Service" → "Go to navigation link" and insert:
e1cib/list/Обработка.ДвиженияАктивовПассивов
The link opens the object directly, even if the menu item is hidden by role settings in your interface. If the processing doesn't open — your account doesn't have access rights to the financial accounting subsystem; ask your administrator to enable the role.
2a. How to find out your release
Menu "Help" → "About the program". In the window that opens, the top line is the platform version (e.g., 8.3.25.xxxx), below is "Trade Management for Kazakhstan, edition 3.4 (3.4.5.21)". The instructions are written for 3.4.5.21; the behavior is the same on adjacent patches, but the set of form columns may differ slightly.
3. How to fill in (set up the filter)
This is a processing, not a document — you don't "post" it, but set the parameters and click "Generate". Parameters:
| Field | Required | Why and what happens on error |
|---|---|---|
| Period | Yes | The boundaries for which turnovers are calculated. If you don't set the end of the period, the processing will take an open boundary and pull in movements that haven't been posted yet / future movements — the figures will "shift". Set an even interval: from 09/01/2026 to 09/30/2026. |
| Organization | Yes (if there are several in the database) | Splits the data by legal entity. Empty field = summary for all organizations; a director of a single LLP doesn't need such a summary and it's misleading. |
| Asset and Liability item | No | Filter by a specific item (e.g., "Cash", "Customer debt", "VAT payable"). Leave empty to see the whole picture; fill in when looking for a specific discrepancy. |
| Analytics (counterparty, contract, accounting account) | No | Deepens the breakdown. Useful when you need to understand who exactly owes money under the "Customer debt" item. |
| Currency | No | Default — tenge (₸), the management accounting currency. Change only if you keep the balance sheet in another currency. |
| Detail down to document | No (checkbox) | An enabled checkbox expands each line down to the recording documents. This is what turns the summary into a tool for finding errors. |
Workflow: set the period → chose the organization → set a filter by item if needed → enabled detailing → "Generate".
4. Worked example with numbers and postings
Situation. LLP "Astana-Trade" in September 2026 shipped goods to a customer for 1,160,000 ₸ (including VAT 16%), cost of goods — 700,000 ₸. In the same month, the customer fully paid for the delivery to the current account.
The documents "Sale of Goods and Services" and "Receipt of Non-cash Funds" generated postings under Kazakhstan's regulated accounting:
| Operation | Dt | Ct | Amount, ₸ |
|---|---|---|---|
| Revenue from sales | 1210 | 6010 | 1,000,000 |
| VAT on sales (16%) | 1210 | 3130 | 160,000 |
| Cost of goods written off | 7010 | 1330 | 700,000 |
| Payment from customer | 1030 | 1210 | 1,160,000 |
Now let's open the processing for September for "Astana-Trade". It will break down the same events by balance sheet items:
| Item | Type | Opening | Receipt | Expense | Closing |
|---|---|---|---|---|---|
| Cash in current accounts (1030) | Asset | 0 | +1,160,000 | 0 | 1,160,000 |
| Customer debt (1210) | Asset | 0 | +1,160,000 | −1,160,000 | 0 |
| Goods in warehouse (1330) | Asset | 700,000 | 0 | −700,000 | 0 |
| VAT payable (3130) | Liability | 0 | +160,000 | 0 | 160,000 |
| Financial result (6010 − 7010) | Equity | 0 | +300,000 | 0 | 300,000 |
The check that closes the director's question. Assets for the month grew by 1,160,000 (cash) − 700,000 (goods gone) = +460,000 ₸. Liabilities: +160,000 ₸ (VAT payable). Equity (profit): 1,000,000 − 700,000 = +300,000 ₸. The balance checks out: 460,000 = 160,000 + 300,000. Here's the "missing" 160,000 — it's the VAT you owe to the budget, not profit. The processing showed this in a single line.
5. Operation types (viewing modes)
The processing doesn't have "operation types" in the sense of a document, but it provides several data representation modes:
- Balances — only the opening and closing balances of the period;
- Turnovers — receipt and expense for the period for each item;
- Balances and turnovers — full picture (used in the example above);
- With detail down to document — breakdown of each amount down to the recording document;
- With breakdown by analytics — by counterparties, contracts, accounting accounts.
6. What is generated when running it
Key point: this is a processing, it doesn't create postings or make records in registers. It only reads already existing movements — primarily the asset and liability accounting register (management balance sheet) and the associated regulated accounting. Therefore:
- The processing does not generate Dt/Ct postings — these are made by recording documents (sales, receipts, payment orders).
- The processing does not issue ESF and SNT. Electronic invoices (ESF IS) and accompanying waybills for goods are generated from sales/receipt documents; they appear in the balance sheet already as ready-made amounts of debt and VAT.
- The result of the work is a spreadsheet document on the screen that can be printed and exported.
If a line exists in the processing, but the postings behind it are "empty" — this means the document has been posted for management accounting, but not reflected in regulated accounting (a common cause of discrepancies, see section 8).
7. Printable forms
There is no separate form for the processing — the generated spreadsheet document itself is printed:
- Print the current view of the table (Ctrl+P);
- Save as… → export to Excel (.xlsx), PDF, ODF for sending to the director or auditor;
- Copy the selected fragment to clipboard for pasting into a letter.
8. Common errors
"The Organization field value is not filled in" (or the report is empty with several legal entities). → No organization is selected in the header, and the data is split across different LLPs. Select a specific organization and regenerate.
Balance doesn't add up: assets ≠ liabilities + equity. → Almost always the cause is a document posted for operational (management) accounting, but not for regulated accounting, or vice versa. Enable detailing down to document, find the line without a matching posting, and repost the document (the "Post" button with flags for both types of accounting).
VAT in the balance sheet is 12% instead of 16%. → The old rate remains in the item card or in the contract. Since 2026, the base VAT rate in Kazakhstan is 16%. Correct the rate in the sales document and repost it; VAT payable under item 3130 will be recalculated.
"Turnovers for the period do not match the turnover balance sheet". → Different periods or different currencies. Make sure the period matches the turnover balance sheet day-for-day and the currency is tenge.
A line is "stuck" with a balance that doesn't actually exist. → The month isn't closed: the regulated operations haven't been performed (cost calculation, closing 7010/6010 to financial result). Perform the month-end closing and regenerate.
9. FAQ
Will the processing post documents for me? No. It only shows movements already made. Documents (sales, receipts, payments) are what post; the processing reads them.
Does it issue ESF or SNT? No. ESF (ESF IS) and SNT are generated from sales and receipt documents. In the balance sheet you only see their total — the amount of debt and VAT payable under account 3130.
Why is the profit 300,000, but the cash increased by 460,000? Because 160,000 of that money is VAT payable (16% of the base of 1,000,000), which is your liability to the budget, not profit. The processing shows this as a separate liability line.
What VAT rate should apply in 2026? The base rate is 16%. If you see 12%, the rate is outdated: correct it in the document and repost.
Can you see exactly which customers owe money? Yes. Set a filter by the "Customer debt" item (1210) and enable a breakdown by "Counterparty, contract" analytics.
What to do if assets do not equal liabilities? Enable detailing down to document, find the document posted for only one type of accounting, and repost it for both.
What period is best to generate for? For a closed calendar month, matching day-for-day with the turnover balance sheet. An open right boundary of the period will pull in unposted movements and distort the balances.
What currency is the balance sheet calculated in? By default — tenge (₸), the management accounting currency. Select another currency only if you deliberately keep the balance sheet in it.
Can I export the result to the director? Yes: "Save as…" → Excel or PDF. Formatting and totals are preserved.
Does the processing replace the management balance sheet? No, it decodes it: the balance sheet gives the final figures, and the processing shows which turnovers and documents they were made up of.
10. Related documents
- What movements are based on: "Sale of Goods and Services", "Receipt of Goods and Services", "Receipt/Write-off of Non-cash Funds", "Cash Receipt/Expense Order", "Debt Adjustment", month-end closing operations.
- What is checked alongside: the "Management Balance Sheet" report (final figures), the turnover balance sheet for RK accounts (1030, 1210, 1330, 3130, 3310), the counterparty settlements report.
- Where the breakdown leads: double-clicking on a line with detailing takes you directly to the recording document, which you can open, check, and repost.
How to find out your release: "Help" → "About the program" — there you'll find the platform and configuration release. This guide was verified on "Trade Management for Kazakhstan", edition 3.4, release 3.4.5.21. On other releases, the set of form columns may differ slightly, but the logic of movements is the same.