Organizations (Kazakhstan Accounting 3.0.74.2) — Technical Description of the Object

⚠️ Important Discrepancy by Object Type

The object is passed as Document.Organizations in the task, and the type "Document" is specified in META. However, the attached evidence (facets polya and naznachenie) and the typical structure of "Accounting for Kazakhstan 3.0" clearly describe Reference.Organizations:

• The purpose directly begins with the words "Reference Organizations — the central element of the configuration, storing a list of legal entities and individuals...";
• The set of attributes (BIN/IIN, parent organization, default bank account, default cash register, VAT certificate) are attributes of the reference element, not a primary document;
• The object has no tabular parts of movements, there is no attribute Conducted, the object does not participate in conducting.

In the typical "Accounting for Kazakhstan," the object Document.Organizations does not exist; information about organizations is maintained by the reference Reference.Organizations. Therefore, below the object is described as a reference — this corresponds to the actual evidence and the real configuration. See the line "Conducting and movements" with this correction (section 5).

Accordingly, the navigation link should lead to the reference list: e1cib/list/Reference.Organizations (the provided link e1cib/list/Document.Organizations will not work).

1. Identification

Purpose. The central element of the configuration: stores a list of legal entities and individuals (sole proprietors) on behalf of which accounting and tax records are maintained. The reference value is selected in almost all primary documents (receipts, sales, payment orders, cash documents, payroll, tax calculations). Supports the hierarchy "parent organization → separate divisions" and initializes accounting policy when creating a new element. Critical for multi-organization (multi-firm) accounting.

2. Attributes and Tabular Parts

2.1 Attributes (from evidence)

Evidence truncated (symbol "…"). In addition to those listed, the element contains standard attributes of the organization reference: Code, Name (short working), LegalIndividual (indicator "Legal entity / Sole proprietor"), contact information (legal/factual address, phones, e-mail), attributes of the director and chief accountant, as well as a link to the logo/facsimile file for printed forms. The exact complete composition is clarified according to the configurator of the specific version.

2.2 Tabular Parts

In the typical configuration, the "Organizations" reference does not have independent application tabular parts of movements. Historical (periodic) information — accounting policy, responsible persons, bank accounts, applicable tax regimes — is stored not in the tabular parts of the element, but in subordinate objects and information registers (see section 6).

3. Forms

4. Key Module Procedures

BSL-evidence for the task is not attached, so below are typical handlers characteristic of the organization reference in BK 3.0. Specific procedure names and lines are clarified according to the module in the configurator.

Object module (Reference.Organizations.ObjectModule):

• FillProcessing — filling in default attributes when creating a new element (prefix, indicator of legal entity/sole proprietor).
• FillCheckProcessing — control of mandatory attributes; in particular, for sole proprietors, the filling of SoleProprietor (attribute with ShowError), format control, and control digit of BIN/IIN are checked.
• BeforeSaving / OnSaving — recording changes, initializing related records (accounting policy, responsible persons) upon the first recording of the organization, updating service constants/session parameters when changing the only organization.

Element form module:

• OnCreatingOnServer — setting visibility and availability of groups of attributes depending on the indicator "Legal entity/Sole proprietor," VAT payer / non-payer, resident / non-resident.
• Handlers OnChanging attributes (IdentificationNumber, VATCertificateNumber, VAT payer indicator) — switching the availability of the VAT block and checking the correctness of the entered values.
• Commands to transition to accounting policy, responsible persons, bank accounts, EDI/ESF settings.

5. Conducting and Movements

The "Organizations" reference is not conducted and does not generate independent movements in registers — it has no ConductingProcessing procedure and Conducted attribute. (This is why the initial classification of the object as "Document" with the expectation of "entries" is incorrect.)

The organization acts as a dimension (analytics) and a source of attributes for documents that are indeed conducted. Through the selected organization in documents, the RK chart of accounts, VAT payer status, and certificate data (for ESF/SNT), default bank account and cash register, accounting policy, and tax parameters are inherited. Below are the standard entries of documents in the context of the selected organization (accounts — according to the typical RK chart of accounts, rates — norms of Kazakhstan 2026):

• Sale of goods. Reflection of revenue and VAT at the rate of 16%:
  • Debit 1210 "Short-term receivables from customers" — Credit 6010 "Revenue from sales" (for the amount excluding VAT);
  • Debit 1210 — Credit 3130 "VAT payable" (VAT 16%);
  • Debit 7010 "Cost of sales" — Credit 1330 "Goods" (write-off of cost).
  • Example: sale for 116,000 ₸ including VAT → revenue 100,000 ₸ (Credit 6010), VAT 16,000 ₸ (Credit 3130).
• Receipt of goods and services: Debit 1330 — Credit 3310 "Short-term payables to suppliers"; incoming VAT 16% — Debit 1420/3130 (to offset) — Credit 3310.
• Payment from customer / to supplier (by MainBankAccount): Debit 1030 "Money in current bank accounts" — Credit 1210; or Debit 3310 — Credit 1030.
• Electronic documents. Based on the VAT payer certificate data, ESF (export to the ESF IS) and SNT — accompanying invoices for goods are formed.

Settlements with personnel (norms of RK, 2026), where the organization is the employer and tax agent:

• MPR = 4,325 ₸, MZP = 85,000 ₸.
• IPN 10% up to 8,500 MPR annual income and 15% above; basic tax deduction — 30 MPR per month, but not more than 360 MPR per year.
• OPV 10% (base ceiling — 50 MZP), OPVR 3.5%, VOSMS 2%, OSMS 3%, SO 5%, social tax 6%.

All amounts are in tenge (₸).

6. Related Objects and Input Based On

• Organization's accounting policy — register(s) of information/subordinate object, initialized when creating the organization; sets the tax system, method of inventory accounting, applicable chart of accounts, VAT parameters.
• Responsible persons of the organization (director, chief accountant, cashier) — register of information with history to date; used in printed forms and ESF/SNT.
• Bank accounts (Reference.BankAccounts) and Cash Registers (Reference.CashRegisters) — subordinate/related objects; MainBankAccount and MainCashRegister are substituted in payment and cash documents.
• Individuals (Reference.Individuals) — mandatory link for sole proprietors through the attribute SoleProprietor.
• Types of activities, Counterparties (tax committee) ```