Report "Control of Negative Balances" (Reports.ControlOfNegativeBalances)

1. Identification

Purpose. The report is designed to control and identify negative balances of inventory. It helps the accountant and controller detect accounting errors when write-offs (sales, transfers, production handovers) are made before the receipt or in quantities exceeding the actual stock on hand. The report analyzes balances on accounts with quantitative accounting (primarily account 1330 “Goods”, as well as other inventory accounts) by nomenclature, warehouses, organizations, divisions, and counterparties.

It is used regularly: at the end of the period, before generating regulatory reporting (VAT declaration, form 300.00; CIT, etc.) and upon request when discrepancies are identified. A negative balance is a direct indication that the cost of goods sold (account 7010) and income (account 6010) may be distorted, and the data for electronic invoice (ESF)/SNT may be unreliable.

Where to find in 1C: section “Nomenclature and Warehouse” → “Control of Negative Balances of Inventory”. Navigation link: e1cib/list/Report.NegativeBalanceControl

2. Attributes and Settings

The report is built on DCS, so the “attributes” are parameters and configurable indicators of the composition scheme that define the selection and composition of columns. All fields have a fill check attribute DontCheck (optional).

2.1 Header Attributes (Selection and Output Parameters)

2.2 Indicators (Output Column Flags)

The VATIndicator is calculated at the current RK rate for 2026 — 16%. For example, with a cost excluding VAT of 100,000 ₸, the VAT amount = 16,000 ₸, the amount including VAT = 116,000 ₸.

2.3 Table Parts

Grouping — defines the structure of grouping result rows (by which dimensions the data is aggregated).

3. Forms

As with most reports in DCS, custom forms may not be defined — then the auto-generated report form is used. For this object, the following are relevant:

Detailing (field DetailingMode) allows transitioning from a report row to the movements of the register/documents that formed the negative balance.

4. Key Module Procedures

No direct BSL-evidence for the object's modules is attached, so below are typical report handlers in DCS for BK 3.0 (the structure is standard for the configuration).

Object/Manager Module:

• OnResultComposition(DocResult, DataDetailing, StandardProcessing) — intercepts composition: programmatic addition of the scheme, setting period parameters, substituting representations of organization/subdivision lists in the header, calculating indicators and highlighting (conditional formatting) negative values.
• OnUserSettingsComposition / OnVariantLoadOnServer — final adjustment of visibility of indicators (Indicator*) and active groupings.

Form Module:

• OnCreationOnServer — initialization of the period (e.g., current month), filling the default organization list, restoring saved settings.
• OnOpen / BeforeFilling — setting values for StartPeriod, EndPeriod.
• Command handler Generate — starts composition, sets parameters, and outputs to the table document.
• ResultDetailingProcessing — processes clicks on rows (opening movements/documents).

The exact composition of procedures and line numbers is version-specific; requires verification against the module of the specific delivery 3.0.74.2, as BSL-evidence is not attached.

5. Data Formation and Sources (Movements)

The report is not a document and does not generate entries and movements in registers — it only reads accounting data. The source is:

• Accounting Register “Cost Accounting” — balances and turnovers on accounts with quantitative accounting. The main analyzed account is 1330 “Goods”; if necessary, other inventory accounts and related ones are considered:
  • 1210 — short-term receivables from customers;
  • 1030 — cash on current accounts;
  • 3310 — short-term payables to suppliers;
  • 3130 — VAT payable;
  • 6010 — income from sales;
  • 7010 — cost of goods sold.
• Possible accumulation registers by batches/remaining inventory (depending on cost accounting settings).

Control Logic. For each nomenclature/warehouse/organization at the boundaries of the period, the balance by quantity is calculated. Rows where the balance at the end of the period or at any moment within the period becomes negative are highlighted (conditional formatting). This indicates write-offs exceeding the available stock.

Example of impact on accounting (RK numbers, 2026). Sale of goods for 116,000 ₸ including VAT: income excluding VAT 100,000 ₸ (Dr 1210 Cr 6010), VAT 16% — 16,000 ₸ (Dr 1210 Cr 3130), cost (Dr 7010 Cr 1330). If a negative balance arises on account 1330, the cost on account 7010 will be incorrect, and the data entering electronic invoice (ESF) (ESF IS) and SNT will be unreliable. The report identifies such situations before the period closes.

6. Related Objects and Input on Basis

• No input on basis — the report is not a document.
• Related objects:
  • Chart of accounts (accounts 1330, 7010, 6010, etc.);
  • Accounting register “Cost Accounting” and registers for inventory/batches;
  • Directories “Nomenclature”, “Organizations”, “Subdivisions”, “Warehouses”, “Counterparties” — grouping and selection dimensions;
  • Documents of inventory movements (sales, transfers, write-offs, receipts), to which transitions are made through detailing;
  • Period closing and adjustment processes — a typical scenario for eliminating identified negative balances.

7. Extension Points

• Configuration extensions (adapters): overriding OnResultComposition to add custom columns/indicators or your own highlighting logic.
• Data composition scheme: adding data sets, calculated fields, custom groupings, and selections without changing the code.
• Report variants: saving user settings (set of active Indicator*, composition of groupings, period) as predefined or user-defined variants.
• Conditional formatting of DCS: setting rules for highlighting negative values (color, font).
• Additional detailing handlers: extending transitions from report rows to registering documents.
• Integration with period closing procedures: automated launch of control before generating regulatory reporting and electronic documents (ESF, SNT).