Report "Transactions Between Subaccounts (Tax)" - Technical Description

1. Identification

Purpose. An analytical report on the movement of funds between various objects of analytical accounting (subaccounts) with simultaneous output of indicators of accounting (BU) and tax (NU) accounting for organizations in the Republic of Kazakhstan. It allows for the analysis of turnovers and balances by accounts in terms of subaccounts and corresponding subaccounts, reconciling BU and NU data, and identifying permanent (PR) and temporary (VR) differences. It is used by accountants and tax specialists when preparing tax reporting (monthly/quarterly), as well as during audits and internal control.

Where to find in 1C: section “Reports” → “Turnovers between subaccounts (tax)”. Navigation link: e1cib/list/Report.TurnoversBetweenSubaccountsTax

The report is a data reading tool: it does not generate its own entries and movements in registers, but analyzes already formed movements in the accounting register (see section 5).

2. Attributes and Table Parts

Reports in 1C implement settings through the SCD or through their own attributes of the object. Below are the attributes that define the parameters for report formation.

2.1 Header Attributes (Report Parameters)

The relationship BU = NU + PR + VR is the basic control of the configuration: the sum of tax accounting indicators and differences should equal the sum of accounting. The report allows for a visual check of this identity for each subaccount.

2.2 Table Parts

Grouping

Management of the grouping structure (hierarchy of detail) of data in the report.

AdditionalFields

Additional fields for output in the report besides the main indicators (similar to standard reports — field, representation, usage flag, and placement method set by the attribute PlacementOfAdditionalFields).

In addition to those listed, reports of this family include service table parts for filtering and sorting (Filtering, Sorting), filled from the settings form.

3. Forms

Additionally, general forms of the standard reports subsystem are used (selection of report variant, filter settings form, breakdown form), called from the main form.

4. Key Module Procedures

The attached evidence does not include the source code of the modules (BSL), so below are the typical handlers of this type of object in BK for Kazakhstan 3.0. Specific signatures are specified according to the configurator version 3.0.74.2.

Report form module:

• OnCreateOnServer — initialization of the form, restoration of saved user settings, setting the default period, filling lists of subaccount types.
• GenerateReport (command) → GenerateOnServer — gathering settings in the compiler, initializing layout/SCD, outputting the result in the table document.
• StartPeriodChange / EndPeriodChange — synchronization of fields StartPeriod / EndPeriod.
• OrganizationOnChange, DepartmentOnChange — updating representations (RepresentationListOfOrganizations, RepresentationListOfDepartments).
• TableDocumentProcessBreakdown — processing breakdown of the cell (transition to turnovers between lower-level subaccounts, to the subaccount card, or to entries).
• Handlers of indicators (IndicatorBUOnChange etc.) — managing visibility of sum and quantity columns.

Object / manager module:

• GenerateData (or procedure for filling SCD) — building a query to the accounting register CostAccounting with resources Amount, Quantity, AmountNU, QuantityNU, AmountPR, AmountVR and grouping by subaccount types from ListOfSubaccountTypes and ListOfCorrespondingSubaccountTypes.
• BreakdownSettings — defining available breakdown options.
• Procedures for saving/restoring user settings of the report variant.

5. Data Source, Registers, and Accounted Entries

The report does not perform posting and does not create movements — it reads data from the accounting register.

Main source: accounting register CostAccounting (virtual tables Turnovers, BalancesAndTurnovers). Resources:

• Amount, Quantity — BU indicators;
• AmountNU, QuantityNU — NU indicators;
• AmountPR — permanent differences;
• AmountVR — temporary differences.

Turnovers are collected between subaccounts specified in ListOfSubaccountTypes and corresponding subaccounts from ListOfCorrespondingSubaccountTypes, for the period StartPeriod … EndPeriod, with selection by organization and department.

Typical accounts of the RK chart of accounts, whose turnovers are most often analyzed by this report (in terms of subaccounts):

Example. Sale of goods for a total of 116,000 ₸ with VAT at a rate of 16% (Kazakhstan, 2026):

• Dr 1210 Cr 6010 — 100,000 ₸ (revenue excluding VAT, subaccount: Counterparty, Contract / Nomenclature group);
• Dr 1210 Cr 3130 — 16,000 ₸ (VAT 16%);
• Dr 7010 Cr 1330 — cost (subaccount: Nomenclature group / Nomenclature).

In the report for the subaccount “Counterparties × Nomenclature groups,” turnovers will be shown with BU and NU columns; in case of differences (for example, discrepancies between accounting and tax cost) — PR/VR columns will be filled.

All numerical parameters (VAT rate 16%, MRP = 4,325 ₸, MSP = 85,000 ₸, tax and contribution rates) relate to the RK norms for 2026 and are not stored in the report itself — the report reflects amounts from already posted documents.

6. Related Objects and Input Based On

The report is a reading object — the “input based on” mechanism is not applicable to it. Relationships are expressed through analyzed data and transitions:

• Accounting register CostAccounting — the only data source for the report.
• Chart of accounts CostAccounting (RK accounts: 1210, 1030, 1330, 3310, 3130, 6010, 7010, etc.) — defines accounts and types of subaccounts.
• Plans of characteristics of subaccount types — source of values for ListOfSubaccountTypes / ListOfCorrespondingSubaccountTypes.
• Document-registrars (Sale of goods and services, Receipt, Payment documents, Regulatory operations for tax accounting, etc.) — generate movements reflected in the report; accessible through the breakdown mechanism.
• Adjacent standard reports: “Turnovers between subaccounts,” “Analysis of subaccounts,” “Turnover balance sheet by account,” “Subaccount card” — available as breakdown options.
• Electronic documents (ESF in IS ESF, SNT) — linked to sale/receipt documents, whose amounts enter the report but are not processed directly by the report.

7. Extension Points

• Report variants (SCD / user settings) — adding custom groupings, filters, additional fields, conditional formatting without changing the configuration.
• Configuration extensions (Adopt/&Insert) — overriding form handlers (GenerateOnServer, breakdown processing), adding custom attributes for settings and commands.
• Additional fields — output of arbitrary attributes of subaccounts through the table part AdditionalFields and the attribute PlacementOfAdditionalFields.
• Indicator settings — flexible inclusion of BU/NU/PR/VR and quantitative indicators with flags IndicatorBU, IndicatorNU, IndicatorPR, IndicatorVR, etc.
• Breakdown processing — extending scenarios for transitioning to adjacent reports and document-registrars.

Requires verification (version-specific): the exact composition of resources of the virtual table of the register CostAccounting and the presence of the resource QuantityPR/AmountVR in a specific release, as well as the names of module procedures — specified according to the configurator version 3.0.74.2.