Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
You are closing the year. The auditor requests a complete set of financial statements according to IFRS, including the cash flow statement (CFS, per IAS 7). You generate it in 1C, but the line "Receipts from customers" does not match the turnover on account 1030. Or the final "net change in cash" does not match the actual turnover on cash accounts, and you do not understand where the money has gone. This guide explains how the report is structured, where it gets its figures, and how to make it balance down to the last penny.
1. Purpose
The report shows where the money came from and where it went during the period, broken down into three types of activities: operating, investing, and financing. The form is built according to IFRS (IAS 7) and is part of the financial statements package according to international standards. This is specifically a report: it does not post or change anything in the accounting — it only collects turnovers from cash accounts and distributes them across the lines.
2. Where to find
Path in the interface:
Reports → Regulated Reports → Financial Statements (IFRS) → Cash Flow Statement IFRS.
A quick way to open it directly in 1C: menu "Service" → "Go to navigation link" (or navigation field), paste:
e1cib/list/Report.RegulatedReportCashFlowStatementIFRS
If the IFRS package is set up as a single package, the report opens from the financial statements package form along with the balance sheet and income statement — it automatically takes the unified settings for the period and organization.
2a. How to know your release
"Help" → "About the program" (or the ℹ icon in the upper right corner). In the opened window, you will see two lines: the version of the platform (for example, 8.3.24.xxxx) and the configuration release — "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". The forms of regulated reporting are updated along with the release, so the lines and filling algorithms depend precisely on this number.
3. How to fill
The report is generated in a form with settings at the top, so "filling" here means correctly setting the parameters and checking the auto-fill.
| Attribute | Mandatory? | Why and what happens in case of error |
|---|---|---|
| Organization | Yes | The turnovers from cash accounts are selected based on it. If you make a mistake, you will get someone else's figures or an empty form (if the selected organization has no movements). |
| Period (from… to…) | Yes | Limits for collecting turnovers. Usually a year. If you take the wrong period, the total will not match the cash balance at the beginning/end. |
| Method | Yes | Direct or indirect (see section 5). It affects the structure of the operating part. The auditor usually requests a specific method — clarify in advance. |
| Currency of the report | Yes (default ₸) | Tenge. If you conduct IFRS in another functional currency, the turnovers are recalculated at the exchange rate; an incorrect currency will give a distorted total. |
| Unit of measurement | No | Tenge / thousand tenge / million. It only affects the display, not the essence. |
| Show in thousands | No | Rounding for printing. When submitting to the auditor, clarify the required precision. |
Procedure:
- Open the report, specify Organization and Period.
- Select Method (default — direct).
- Click "Fill". The report will collect turnovers from cash accounts (1010, 1020, 1030, 1040, 1050, 1060) and distribute them across the lines through correspondence.
- Check the control at the bottom of the form: net change in cash = cash at end − cash at beginning. If the equality holds — the report is correct.
- Clarify the disputed line by double-clicking — a list of documents that formed the amount will open.
- Manual adjustments to the lines, if they are provided for in the form, should only be made after auto-filling — otherwise, the next "Fill" will erase them.
Important: the report only sees those turnovers where a cash account is involved. Offsetting, barter, advance settlements without cash movements do not appear in the CFS — these are non-cash transactions, and this is correct according to IAS 7.
4. Detailed example with numbers and entries
LLP "Astana-Trade", VAT at a rate of 16%, operations were performed during the quarter. All primary entries generate banking and goods documents; the CFS then "collects" them.
1) Sale of goods to the customer, payment received in the account. Goods for 11,600,000 ₸ including VAT (10,000,000 + 1,600,000):
| Dr | Cr | Amount |
|---|---|---|
| 1210 | 6010 | 10,000,000 |
| 1210 | 3130 | 1,600,000 |
| 1030 | 1210 | 11,600,000 ← cash inflow |
2) Payment to the supplier for goods 5,800,000 ₸ including VAT (5,000,000 + 800,000):
| Dr | Cr | Amount |
|---|---|---|
| 1330 | 3310 | 5,000,000 |
| 1420 | 3310 | 800,000 |
| 3310 | 1030 | 5,800,000 ← cash outflow |
3) Salary payment (in hand) 1,500,000 ₸:
| Dr | Cr | Amount |
|---|---|---|
| 3350 | 1030 | 1,500,000 ← cash outflow |
4) Payment of taxes and social payments to the budget 900,000 ₸ (VAT, PIT 10%, social tax 6%, OPP 10%, CO 5%, etc.):
| Dr | Cr | Amount |
|---|---|---|
| 3130, 3120, 3150… | 1030 | 900,000 ← cash outflow |
5) Purchase of equipment 2,320,000 ₸ including VAT (2,000,000 + 320,000) — investing activity:
| Dr | Cr | Amount |
|---|---|---|
| 2410 | 3310 | 2,000,000 |
| 1420 | 3310 | 320,000 |
| 3310 | 1030 | 2,320,000 ← cash outflow |
6) Loan received 3,000,000 ₸ and loan repaid 1,000,000 ₸ — financing activity:
| Dr | Cr | Amount |
|---|---|---|
| 1030 | 3010 | 3,000,000 ← inflow |
| 3010 | 1030 | 1,000,000 ← outflow |
How this fits into the report (direct method):
| CFS Line | Amount, ₸ |
|---|---|
| I. Operating activities | |
| Receipts from customers | 11,600,000 |
| Payments to suppliers | (5,800,000) |
| Payments for wages | (1,500,000) |
| Taxes and payments to the budget | (900,000) |
| Net cash flow from operating activities | 3,400,000 |
| II. Investing activities | |
| Acquisition of fixed assets | (2,320,000) |
| Net cash flow from investing activities | (2,320,000) |
| III. Financing activities | |
| Loan received | 3,000,000 |
| Loan repaid | (1,000,000) |
| Net cash flow from financing activities | 2,000,000 |
| Net change in cash | 3,080,000 |
Control (the main thing!). Turnovers on account 1030: inflow 11,600,000 + 3,000,000 = 14,600,000; outflow 5,800,000 + 1,500,000 + 900,000 + 2,320,000 + 1,000,000 = 11,520,000. The difference = 3,080,000 — exactly the "Net change in cash" in the report. If your total does not match the turnover on cash accounts, it means some operation has "hung" on an account that is not in the form, or it has been allocated to the wrong section.
5. Forms of generation (options)
The CFS does not have "types of operations" like a document — instead, there are options for presenting the operating part:
- Direct method — operating inflows/outflows are shown by type (from customers, to suppliers, salaries, taxes). More visual, often requested by regulators and banks.
- Indirect method — operating cash flow is derived from profit before tax with adjustments for depreciation, changes in working assets and liabilities. Requires correctly filled data from the income statement.
The investing and financing parts are formed the same way in both methods — directly.
6. What is formed when working with the report
The report does not post, does not create entries, and does not make movements in registers — this is its fundamental difference from a document. When you click "Fill," it:
- reads turnovers from cash accounts (1010–1060) from the accounting register for the period;
- determines the type of activity by the corresponding account (sales 6010/1210 → operating, fixed assets 2410 → investing, loans 3010/4010 → financing);
- distributes amounts across the lines of the form and calculates the control equality.
No ESF, STS, or other electronic documents are issued by the CFS — electronic documents generate primary documents of sales/inflows, and the report only aggregates their cash trace.
7. Printed forms
- Printing the form of the cash flow statement — standard form of financial reporting according to IFRS (button "Print").
- Saving to a file: Excel (.xlsx / .mxl), PDF — for submission to the auditor or for archiving (button "Save" / "More → Save as").
- As part of the IFRS financial statements package, it is printed together with the balance sheet and income statement as a single package.
8. Common errors
"Mandatory attributes not filled: Organization" — the organization is not selected. Specify it in the header and click "Fill."
The report filled with zeros / is empty. Reasons: incorrect period, the organization has no movements in cash accounts for the period, or IFRS turnovers were not generated. Check the turnover on accounts 1010–1060 for the same period — if there are turnovers there, but not in the report, then the wrong accounting method or organization was selected.
"Net change in cash" does not match the balance on cash accounts. Classic: part of the cash transactions has been allocated to a "non-typical" account, which the form does not relate to any section. Clarify the final line and turnover on 1030 — compare the list of documents. The missing operation is the reason.
The line "Other receipts/payments" is unjustifiably large. This means the correspondence of the cash account was not recognized and fell into "other." Check which account such payments close to — often this is non-standard analytics or a manual entry bypassing standard documents.
Amounts have doubled. Usually due to transferring money between your accounts (1030 ↔ 1010), accounted as both inflow and outflow. Internal movements of cash should not be reflected in the CFS — check the setting to exclude turnovers between cash accounts.
9. FAQ
How to correct a line if the amount ended up in the wrong section? Clarify the line by double-clicking, find the document, check the corresponding account of the cash entry. The section is determined precisely by it: change the account/analytics in the primary document and re-generate the report.
Why is there no VAT listed separately in the report? The direct method shows cash flows "as they are," that is, with VAT included in receipts from customers and payments to suppliers (in the example — considering 16%). VAT payment to the budget falls into the tax line.
Will the offset with the counterparty appear in the report? No. Offsetting debts does not move cash, so it does not appear in the CFS — this is correct according to IAS 7 (non-cash transaction).
Are transfers between the current account and cash included? Internal transfers between your cash accounts are excluded; otherwise, the total will double. Check that such entries do not increase inflows and outflows.
Which method to choose: direct or indirect? If the regulator/bank/auditor has not specified otherwise — take the direct method: it is more visual and less dependent on the accuracy of other forms. The indirect method requires a well-prepared income statement.
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