Report "Analysis of Inventory Balances in the Virtual Warehouse" (Accounting for Kazakhstan 3.0)

1. Identification of the Object

Purpose. The report is intended for identifying and analyzing negative goods balances in the virtual warehouse. The virtual warehouse is an accounting mechanism for batch accounting, where goods balances are analyzed by sources of receipt (batches, registering documents). The report allows detecting situations when goods were written off (sold, transferred, consumed) earlier than they were actually received, which is unacceptable in batch accounting and leads to incorrect cost calculation on account 7010 “Cost of Sales”.

Who uses it: accountants of the TMZ section and warehouse workers. When: periodically (weekly/monthly) during balance reconciliation, at month-end closing, as well as when discrepancies in cost or in the turnover balance sheet for account 1330 “Goods” are detected.

Where to find in 1C: section “Nomenclature and Warehouse” → “Analysis of Negative Goods Balances in Virtual Warehouse”.

2. Attributes and Data Structure

2.1 Header Attributes

The report does not have its own header attributes in the metadata structure. All selection parameters and settings are specified through the standard DCS mechanism:

• Period — interval for analyzing balances;
• Organization — for multi-company accounting;
• Warehouse — selection by a specific warehouse/location;
• Nomenclature — selection by product, group, or type of nomenclature;
• Groupings, selections, sorting, conditional formatting — standard DCS settings available to the user via the “Settings…” button.

2.2 Tables

The report does not contain table parts in the metadata object structure. The tabular (resulting) representation is formed dynamically during the execution of the data composition scheme. The typical composition of result columns:

All amounts are displayed in tenge (₸).

2.3 Forms

In the metadata of the object, separate forms are not defined. The report uses an automatically generated report form provided by the 1C:Enterprise platform for objects of the type “Report” with an attached data composition scheme.

• Main (automatic) report form — the only form for the user. It contains the DCS settings panel, result field (tabular document), and command panel (“Generate”, “Settings”, “Select Option”).

3. Key Procedures and Modules

No separate BSL code in the object module is attached — the construction is fully implemented declaratively using DCS tools. Below is a typical set of handlers for reports of this type:

• Object module of the report — usually empty or contains initialization of the composition scheme. The logic of the query is extracted into the text of the main data composition scheme (MainDataCompositionScheme).
• DCS query text — accesses the balances of the batch/warehouse accounting registers (virtual table Balances), with the condition Quantity < 0 OR Amount < 0 for selecting negative balances.
• Report form (automatic) — platform handlers:
  • OnResultComposition — standard composition of the tabular document;
  • conditional formatting in DCS highlights negative values (usually in red).

Requires verification in the specific delivery 3.0.74.2: presence of user report options and predefined settings in the DCS layout.

4. Data Sources and Movements

The report does not generate movements and postings — it is an object of the type “Report”, it only reads data. The accounting and accumulation registers are not changed during its operation.

The report reads balances from the batch/warehouse accounting registers (virtual balance tables), which are filled by goods movement documents. In the context of batch accounting in the RK, negative balances are associated with the following accounts and objects:

Typical scenario of negative balance: the sale of goods (Dr 7010 Cr 1330, Dr 1210 Cr 6010, Dr 1210 Cr 3130) was conducted on a date earlier than the receipt of the batch (Dr 1330 Cr 3310). As a result, a negative balance arises on account 1330 in the context of the batch, which is shown by the report.

5. Related Objects and Input on the Basis

The report, as a reading object, does not participate in “input on the basis” and is not a registrar. Functionally related to:

• Goods movement documents that form balances: “Receipt of Goods and Services”, “Sale of Goods and Services”, “Transfer of Goods”, “Write-off of Inventory”, “Receipt of Inventory”, “Production Report for the Shift”;
• Regulatory operations for month-end closing (cost calculation), the results of which are distorted by negative balances;
• Electronic documents of the RK: ESF (IS ESF) and SCT, issued for operations of sale/movement of goods involved in the analysis;
• Standard reports: “Turnover Balance Sheet for Account 1330”, “Report on Goods by Batches in Warehouses” — for cross-checking.

6. Extension Points

• DCS report options — adding user options (groupings, selections, formatting) without changing the configuration, saved in user settings.
• Configuration extension — overriding the main data composition scheme, adding columns (for example, displaying the responsible manager or the date of the first negative turnover), adding attributes and commands to the form.
• Additional composition handlers — connecting an external handler OnResultComposition for additional formatting of the tabular document.
• Conditional formatting — setting up highlighting of critical rows (for example, negative balances older than N days).
• Integration into the subsystem — including the report in additional sections of the command interface.

Reference: Current Parameters of the RK for 2026

For correct interpretation of amounts and related calculations (cost, VAT, taxes) in the configuration, the norms of Kazakhstan for 2026 are applied:

• VAT rate — 16% (account 3130).
• MPR = 4,325 ₸, MZP = 85,000 ₸.
• Individual Income Tax: 10% up to 8,500 MPR annual income, 15% above; basic tax deduction — 30 MPR/month, 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%.
• Accounting currency — tenge (₸).