Отчёт «Карточка счёта (налоговый)» — техническое описание

1. Identification

Purpose. The report outputs a detailed card (chronological statement of transactions and balances) for the selected account of the tax chart of accounts across several indicators: accounting (BU), tax accounting (NU), permanent differences (PR), temporary differences (VR), and corresponding quantitative indicators. It is used by accountants and tax specialists for analyzing movements in the tax account, reconciling incoming/outgoing balances and turnovers at the end of the period, preparing tax reporting, and auditing tax calculations in the Republic of Kazakhstan.

Unlike the "Account Card" of the accounting contour, this report relies on the tax chart of accounts and on the accounting register with the tax accounting attribute, which allows analyzing data on NU, PR, and VR according to the standard model of the RK (permanent and temporary differences between BU and NU).

2. Attributes (parameters) and indicators

The report is built on DCS, so the "header attributes" are data composition parameters, and the "table parts" are the composition of output indicators/columns. Below are the parameters from evidence.

2.1 Selection and Period Parameters

2.2 Flags of Displayed Indicators

The relationship of indicators corresponds to the standard model of the RK: BU = NU + PR + VR for each transaction amount.

3. Forms

DCS reports typically contain a minimal set of forms; for this object, the following are relevant:

If the main form is not explicitly defined in a specific delivery, the platform uses the automatically generated report form based on the DCS scheme.

4. Key Module Procedures

There is no direct BSL-evidence for modules attached — below are the typical report handlers for this edition.

Object Module (ObjectModule)

• OnResultComposition(DocResult, DataDetailing, StandardProcessing) — intervention point in composition: programmatic generation of results, layout adjustment, substitution of indicator parameters (BU/NU/PR/VR flags), column management.
• Service functions for preparing composition settings: filling parameters Account, StartPeriod, EndPeriod, Frequency, setting selections by organizations/departments.

Form Module (ReportForm.Form)

• OnCreateOnServer(Error, StandardProcessing) — initialization of default parameters (period, organization from user settings, set of included indicators).
• OnOpen / quick settings handlers — response to changes in indicator flags (NUIndicator, PRIndicator, VRIndicator, etc.), hiding/showing corresponding groups of columns.
• DetailingProcessing — transition from cell to transaction detailing when DetailingMode = True.
• Handlers for account selection and validation of the mandatory parameter Account.

Specific names of procedures and strings are version-specific; clarified according to the delivery code 3.0.74.2.

5. Data Source, Movements, and Transactions

The report does not generate movements and transactions — it only reads accounting data. This is an important distinction from documents: the report does not have a posting procedure and does not write to registers.

The data source is the accounting register with tax accounting support (movements according to the tax chart of accounts ChartOfAccountsRef.Tax). The report selects:

• incoming balances on StartPeriod;
• turnovers (debit/credit) across BU, NU, PR, VR indicators and quantity for the period;
• outgoing balances on EndPeriod;
• correspondence, document-registrar, and analytics (subaccount) for card lines and detailing.

Standard chart of accounts of the RK, based on which data is analyzed (examples of accounts available in the selection parameter Account and in correspondences):

Example of a readable sales transaction (data from RK, 2026). Shipment of goods for a total of 116,000 ₸ with VAT at a rate of 16%:

• Dr 1210 Cr 6010 — 100,000 ₸ (revenue excluding VAT);
• Dr 1210 Cr 3130 — 16,000 ₸ (VAT 16%);
• Dr 7010 Cr 1330 — 70,000 ₸ (cost of goods sold).

For NU accounts, the report will show NU amounts and, if available, PR/VR differences relative to BU data.

6. Related Objects and Input Based On

As a report, the object does not participate in input based on and is not a basis for documents. Connections:

• Chart of accounts ChartOfAccountsRef.Tax — source of values for the parameter Account and structure of analytics (types of subaccount).
• Accounting register (tax accounting) — actual source of turnovers, balances, and detailing.
• Directories "Organizations", "Departments" — selections (OrganizationListRepresentation, DepartmentListRepresentation).
• Document-registrars (sales, receipts, banking and cash operations, regulatory operations on taxes) — accessible through detailing: from a report cell, a specific document opens.
• Electronic documents of the RK — electronic invoice (ESF) and SN — are indirectly related: movements on VAT (account 3130) and sales (6010), analyzed in the report, are generated by documents for which ESF/SN are issued.

7. Extension Points

• Report options (DCS). Adding user options: custom groupings, sets of columns, selections — without changing the configuration.
• Configuration extension. Borrowing the object/form module to override OnResultComposition and form handlers; adding custom settings attributes and columns.
• Handler OnResultComposition — programmatic adjustment of layout, adding calculated columns, conditional formatting (e.g., highlighting discrepancies between BU and NU).
• Common modules of tax accounting — if necessary, to extend the logic of data selection by NU/PR/VR.
• Additional reports (external) — the BSP mechanism "Additional reports and processing" allows connecting a derived report without modifying the standard one.

All modifications are recommended to be conducted through configuration extension to maintain the ability for standard updates of release 3.0.74.2.