Report "Trial Balance Statement by Account (Standard)" - Technical Description

1. Identification

Purpose. A key analytical report of accounting. It generates a turnover balance sheet for one selected account from the standard chart of accounts of the RK for the period: opening balance, turnover on debit and credit, closing balance — with details by sub-accounts and analytical dimensions (organization, department, counterparty, contract, nomenclature, etc.). It is used for reconciling balances, controlling the correctness of entries, preparing regulated reporting, and management analysis. The word "Standard" in the name indicates the connection to the standard chart of accounts (ChartOfAccounts.Standard), as opposed to auxiliary/off-balance sheets.

Where to find in 1C: section "Reports" → "Accounting Reports" → "Turnover balance sheet by account (accounting)." Navigation link: e1cib/list/Report.TurnoverBalanceSheetByAccountStandard.

2. Attributes and Parameters

The report is built on DCS, so the "header attributes" are parameters of the composition scheme and user settings, rather than attributes of the metadata object in the classical sense.

2.1 Header Parameters

2.2 Table Parts (Settings)

• Grouping — a set of analytical dimensions by which the sheet is expanded (sub-accounts of the account: counterparty, contract, nomenclature, article, etc.). The composition of available groupings is determined by the types of sub-accounts of the selected account.
• Selection — conditions for limiting the sample (organization, department, values of sub-accounts, ranges).
• Additional fields — fields displayed in addition to groupings; placed in rows or columns according to AdditionalFieldsPlacement.

The indicators "Currency amount" and "Quantity" are meaningful only for accounts with the corresponding accounting feature. For example, for account 1030 "Cash on current bank accounts" the currency amount is relevant, for 1330 "Goods" — quantity, for 6010 "Revenue from sales" — only the total BU indicator.

3. Forms

A separate selection form is not used — reports in the standard open in the report list of the section. User variants are saved by the report variant storage mechanism.

4. Key Module Procedures

Evidence with the BSL code of the module for this object is not attached. Below is the typical composition of handlers characteristic for reports on DCS in BK 3.0 (report form module and report object module).

Report Form Module:

• OnCreateOnServer — initialization: default period substitution, restoration of the last selected account, setting visibility of indicators.
• AccountOnChange (handler for the "Account" field) — rebuilds available groupings and indicators under the types of sub-accounts and accounting features of the selected account; manages the availability of the "Currency amount" / "Quantity" flags.
• IndicatorsOnChange / handlers for indicator flags — enable/disable corresponding fields in the composition settings.
• PeriodOnChange — synchronizes StartPeriod and EndPeriod with the selected standard period.
• Detailing (handler for the result field) — when DetailingMode is enabled, opens the report by entries / account card for the selected cell.

Report Object Module:

• OnCompositionResult — main handler: sets the parameters of the scheme (Account, period, selections), forms the header from OrganizationListRepresentation / DepartmentListRepresentation, corrects the composer before output if necessary.
• Procedures for forming user settings and restoring indicator values.

The exact list and signatures of procedures are version-specific — clarified by the module of the specific release (requires verification only when working with the source code of the release).

5. Data Source and Movements

The report does not generate movements and is not conducted — it is a read object. It does not create entries and does not write to registers; in 1C terms, the report does not have a posting handler.

Data is read from the accounting register (AccountingRegister.Management / main accounting register of the configuration, where entries of the standard chart of accounts are stored). The report aggregates records from the register by the selected account:

• Opening balance (Dr/Cr) — balance at StartPeriod;
• Turnover for the period (Dr/Cr) — sum of movements in the interval;
• Closing balance (Dr/Cr) — balance at EndPeriod.

For active accounts, the balance is debit, for passive accounts — credit; when ExpandedBalanceIndicator is enabled, debit and credit are displayed separately.

Example interpretation (standard chart of accounts of the RK, values — Kazakhstan 2026):

Sale of goods for 116,000 ₸ with VAT at a rate of 16% (100,000 ₸ base + 16,000 ₸ VAT):

• In the OSV for account 1210 "Short-term accounts receivable" the debit turnover and balance will be reflected;
• for account 6010 "Revenue from sales" — credit turnover of 100,000 ₸;
• for account 3130 "VAT payable" — credit turnover of 16,000 ₸;
• for account 1330 "Goods" — decrease in balance by 70,000 ₸;
• the receipt of payment will close with the entry Dr 1030 "Cash on current accounts" — Cr 1210;
• purchase from the supplier generates Cr 3310 "Short-term accounts payable to suppliers".

Electronic supporting documents (ESF in the ESF IS, SCT) do not directly affect the data of the accounting register and, accordingly, the OSV — they are generated on the side of the registering documents.

OSV is a mirror of entries: if the amounts "do not match," the reason lies in the registering documents, not in the report.

6. Related Objects and Detailings

• Account Type: ChartOfAccounts.Standard — source of values for the "Account" parameter and determinant of available sub-accounts/accounting features.
• Accounting Register — the only data source for the report.
• Detailings (top-down input): from the OSV cell, double-clicking calls related reports — "Account Card," "Account Turnovers," "Account Analysis," "Report by Entries." Input based on documents is absent (the report is not a registrar).
• Source documents of entries that fall into the OSV: sales (with ESF/SCT), receipts, banking and cash documents, payroll documents (individual income tax, social security contributions, etc.), regulatory operations for closing the period.

7. Extension Points

• Report Variants (DCS). User-defined and predefined variants of composition — the main standard method of adaptation without changing the configuration.
• Configuration Extension. Adding attributes/parameters, overriding OnCompositionResult, adding handlers in the form module through extension (borrowing the form and report object module).
• Additional Reports (external). Connecting a modified copy as an external report through the subsystem of additional reports and processing.
• Conditional formatting and user fields using DCS — calculated fields, highlighting deviations, collapsing/expanding analytics.
• Indicator settings — managing the composition (BU, currency amount, quantity, expanded balance) for a specific accounting area.

Direct modification of the report object module in the standard configuration is not recommended — use extensions to maintain the ability to update to future releases of BK 3.0.