--- title: "Recording Inventory in \"1C:Accounting for Kazakhstan 3.0\": How to Document Excess Inventory (with Journal Entries and Example)" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/oprihodovanie-tovarov-v-1s-buhgalteriya-dlya-kazahstana-3-en source: BuhGPT --- # Recording Inventory in "1C:Accounting for Kazakhstan 3.0": How to Document Excess Inventory (with Journal Entries and Example) > **TL;DR:** Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). You have closed the inventory at the warehouse — and in fact, there turned out to be more goods than what is recorded in 1C. The warehouse manager found a box that was never accounted for. Or the accountant --- Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). You have closed the inventory at the warehouse — and in fact, there turned out to be more goods than what is recorded in 1C. The warehouse manager found a box that was never accounted for. Or the accountant sorted through the "mismatch" and saw a surplus in one item. The goods physically exist, no one is demanding payment for them, but they are not recorded in the accounting. This is where the document "Goods Receipt" (in the configuration it is also called "Receipt of Inventory") comes into play. It puts on the balance what is already in the warehouse but not reflected in the program. 1. Purpose The document records inventory items that are not in 1C but are physically present in the warehouse. Most often, these are surpluses identified during the inventory. There is no incoming supply from the supplier here — which means there is no input VAT and no electronic invoice (ESF). 2. Where to find - Section "Warehouse" → group "Inventory" → "Goods Receipt". - Or from the document "Inventory of Goods in the Warehouse" — button "Create based on" → "Goods Receipt" (the surpluses will be pulled in automatically). - Open the list directly in 1C: Main Menu → "Functions for Technical Specialist" (or navigation bar) → paste the link: e1cib/list/Document.GoodsReceipt Copy it, click in 1C "Go to navigation link" — the document journal will open. 2a. How to know your release "Help" → "About the Program" (or the ℹ️ icon in the upper right corner). In the opened window, you can see the platform version (for example, 8.3.24.x) and the configuration release — "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". If your release differs, the location of certain fields may change slightly, but the logic of the document remains the same. 3. How to fill Create a new document by clicking the "Create" button. Field Purpose / what will happen in case of error Organization (mandatory) Which legal entity we are accounting for. If there are multiple organizations and the wrong one is selected — the goods will be recorded on the balance of another company, and the reporting will be distorted. Date (mandatory) Date of accounting. Set the date of the inventory, not today's date — otherwise, the surplus will "appear" retroactively and distort the balances as of the date of the recount. Warehouse (mandatory) Where we are accounting for. If you make a mistake with the warehouse — the goods will be recorded where they are physically not present, and the next inventory will again show discrepancies. Inventory Link to the underlying document. It fills in automatically if created "based on". It connects the receipt with the inventory act — this is your justification for auditors. Income Article This will be credited (other income from receipt). By default — "Receipt of Surpluses". Important for form 100.00 and income analytics. The table part "Goods": Column What to specify Nomenclature (mandatory) Specific item of inventory. An empty row will not be processed. Quantity (mandatory) How many units of surplus we are accounting for. Price Estimated cost per unit. Use the actual cost of similar batches or market price. Overstate — you will inflate income and tax; underestimate — when writing off, the cost will be understated. Amount Calculated as Quantity × Price. Accounting Account (mandatory) Inventory account: 1330 "Goods", 1310 "Raw materials and materials", 1350, etc. If you make a mistake with the account — the goods will fall into the wrong group of balance assets. Income Account Usually 6280 "Other income". This is the credit of the entry. Check the total, click "Post and Close". 4. Analyzed example with entries The inventory at the "Main" warehouse revealed a surplus: 10 units of the product "Cable VVG 3×2.5", which is not in 1C. Estimated cost — 5,000 ₸ per unit. Fill in: - Organization: LLP "Example"; Warehouse: "Main"; Date: 31.08.2026. - Nomenclature: "Cable VVG 3×2.5"; Quantity: 10; Price: 5,000 ₸; Amount: 50,000 ₸. - Accounting Account: 1330; Income Account: 6280. Entry upon posting: Dr Cr Amount, ₸ Description 1330 6280 50,000 Receipt of surplus goods identified during the inventory There is no VAT in the entry: there is no supplier, and no input tax either. The income of 50,000 ₸ will increase the taxable base for corporate income tax (form 100.00) as other income. When you later sell this product, the cost will be written off for 50,000 ₸: Dr 7010 Cr 1330, and the revenue will be reflected Dr 1210 Cr 6010 with VAT Dr 1210 Cr 3130 at a rate of 16% — but that is another document ("Sale of Goods and Services"). 5. Types of operations The document has one meaningful scenario — accounting for inventory without a supplier, but it is applied in several situations: - Receipt of surpluses from inventory — the main case (based on "Inventory of Goods in the Warehouse"). - Receipt of previously unaccounted stocks — goods were received, but the receipt was not formalized; the document is entered manually. - Accounting for materials/packaging/spare parts — by selecting the appropriate accounting account (1310, 1350, etc.). The type of inventory is determined not by a separate switch, but by the accounting account in the table row. 6. What is formed upon posting Accounting entries: Dr inventory account (1330/1310/…) — Cr income account (6280). Movements in registers: - Goods in warehouses — receipt of quantity (batch/warehouse accounting). - Goods of organizations — receipt of quantity and amount by organization. - Register Goods Batches in Warehouses (if batch accounting is maintained). Electronic documents: ESF and VAT invoices are not issued with this document. ESF is issued upon sale or to confirm turnover with VAT, VAT invoices — during the movement/turnover of individual goods. Receipt of surplus is an internal operation without a counterparty, so nothing goes out in the ESF system. 7. Printed forms By clicking the "Print" button, the following are available: - "Goods Receipt" — internal form of the document (list of items, quantity, amount, signatures of the responsible person and commission). - "Act of Receipt of Surpluses" — if the document was entered based on the inventory. These forms are attached to the inventory act as justification for accounting for the goods. 8. Frequent errors - "The field 'Warehouse' is not filled!" — no warehouse selected. Fill in the header before posting. - "In line 1 of the 'Goods' list, the nomenclature is not filled" — empty row in the table. Delete it or specify the item. - "The accounting account in line 1 is not filled" — the inventory account is not specified. Indicate 1330 (or the required inventory account). - "The document date is earlier than the date of the data modification prohibition" — the period is closed. Change the date or remove the prohibition ("Administration" → "User and Rights Settings" → "Prohibition Dates for Modification"). - Duplicate surplus — you have already created a receipt "based on" the inventory, and then added the goods manually. Check if the document has been posted twice. 9. FAQ Is it necessary to charge VAT when receiving goods? No. There is no supplier and turnover from sales here, so no input VAT arises and no ESF is issued. VAT will appear later — when selling this product at a rate of 16%. At what price should the surplus be accounted for? At the actual cost of similar batches, and in its absence — at the current market price. This amount will become both income and future cost when writing off. What account should be placed in the credit of the entry? 6280 "Other income". Surpluses are recognized as other income of the organization. Is an ESF or VAT invoice formed? No. The document does not create electronic documents in the ESF system. This is an internal operation without a counterparty. Can materials be received instead of goods? Yes. Specify in the row account 1310 "Raw materials and materials" (or another inventory account) — the document is universal for any stocks. How to link the receipt with the inventory? Enter the document through "Create based on" from "Inventory of Goods in the Warehouse" — the surpluses and amounts will be pulled in automatically, and the link to the act will remain in the "Inventory" field. Will this income appear in the tax declaration? Yes. Income from the receipt of surpluses increases taxable income for corporate income tax and is reflected in form 100.00. What to do if you need to account for a shortage instead? A shortage is not a receipt. Use the document "Write-off of Goods" (also entered based on the inventory). The goods were received in the wrong warehouse — how to correct it? Cancel the posting, correct the warehouse, and post again, or issue a "Transfer of Goods" to the correct warehouse. Does the document affect batch accounting? Yes, if you have batch accounting enabled — the received goods become a new batch with the document date as the receipt date. 10. Related documents - Based on what it is entered: "Inventory of Goods in the Warehouse" (button "Create based on" → "Goods Receipt"). - What is done based on / next in the chain: the received goods are written off in "Sale of Goods and Services", "Request-Invoice", "Transfer of Goods" or "Write-off of Goods". - Counter document for shortages: "Write-off of Goods" — formalizes the negatives of the same inventory. How to know your release "Help" → "About the Program" — it indicates the version of the "1C:Enterprise" platform and the configuration release. This guide is prepared for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2. In neighboring releases, the location of certain fields may differ, but the procedure for working with the document remains. Prepared for release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_