Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
You are closing the year and sitting down to prepare the corporate income tax return (form 100.00). The line "total annual income" does not match the turnover on account 6010. Or vice versa — depreciation in accounting is one amount, while in tax accounting for groups of fixed assets it is completely different, and you need to quickly understand where the difference came from. Opening the document journal and adding up amounts manually is a dead end. You open the report "Account Turnovers" and switch it to tax accounting. In a couple of seconds, you see the opening balance, debit and credit turnovers, and closing balance for the required account — but not in accounting, rather in tax amounts (resource SummaNU). Next — step by step.
1. Purpose
The report shows the movement of a selected account in tax accounting: opening balance, debit and credit turnovers, closing balance. It breaks down turnovers by corresponding accounts and by sub-accounts. It is needed to reconcile data for the corporate income tax return, find temporary and permanent differences between accounting (BU) and tax (NU) accounting, and decode any amount down to the document.
2. Where to find
Section "Reports" → "Standard Reports" → "Account Turnovers". In the opened report form, in the "Data Type" field (or through the "Show Settings" → "Indicators" tab button), select "Tax Accounting (NU)" — this way "Account Turnovers" become tax-related.
A quick way to open directly — menu "Service" → "Go to Navigation Link" and paste:
e1cib/list/Report.AccountTurnoversTax
2a. How to find out your release
Menu "Help" → "About the Program". In the opened window, you will see the platform version (for example, 8.3.25) and the line "Configuration: Accounting for Kazakhstan, version 3.0 (3.0.74.2)". If your release differs from the one mentioned above, the names of commands and columns may vary slightly.
3. How to fill out (configure)
The report does not create entries — you set the parameters and click "Generate". Key fields:
| Field | Purpose | What will happen if set incorrectly |
|---|---|---|
| Period (mandatory) | The boundaries for which turnovers are calculated. | If you take the wrong quarter/year — amounts will not match the return. For corporate income tax, set the year. |
| Account (mandatory) | The account whose turnovers you are viewing (6010, 7010, 7210, etc.). | Empty field — the report will not be generated, and a requirement to fill in the account will appear. |
| Organization (mandatory when accounting for multiple firms) | Filter by your company. | In a database with multiple organizations, you will get mixed data. |
| Data Type / Indicators → NU | Switches amounts to tax accounting. You can add columns PR (permanent differences) and VR (temporary differences). | If you leave only BU — you will see accounting amounts, not tax ones, and will not notice the difference. |
| Frequency | Breakdown of turnovers by days/months/quarters/for the entire period. | For annual reconciliation, "Year" or "Quarter" is more convenient; otherwise, the table will stretch. |
| Grouping (by sub-accounts, by sub-accounts) | Detailing within the account: by nomenclature, counterparties, articles. | Without grouping, you will see only the total, without breakdown. |
| Filter | Narrow down to a specific counterparty, contract, nomenclature. | If you forget to remove the old filter — part of the turnovers will "disappear". |
Settings are opened by the "Show Settings" button: tabs "Grouping", "Filter", "Indicators", "Formatting". Save your version — the "Save Settings" button.
4. Analyzed example with numbers and entries
Situation. LLP on the general taxation regime. Depreciation has been accrued for a fixed asset over the year. In accounting — linear method 1,200,000 ₸, while in tax accounting based on the cost balance of the group of fixed assets — 900,000 ₸. Expenses are reflected in account 7210 "Administrative Expenses".
The document "Month Closing" → "Depreciation of Fixed Assets" generated the entry (amounts in three accounts):
| Dr | Cr | BU | NU | VR |
|---|---|---|---|---|
| 7210 | 2420 (depreciation of fixed assets) | 1,200,000 | 900,000 | 300,000 |
Now you generate "Account Turnovers" for account 7210 for the year, indicator — NU, grouping by corresponding accounts:
| Account 7210 | Debit (NU) | Credit (NU) |
|---|---|---|
| Opening balance | 0 | — |
| From Cr 2420 (depreciation) | 900,000 | |
| To Dr 5610 (closing to financial result) | 900,000 | |
| Turnover for the period | 900,000 | 900,000 |
| Closing balance | 0 | — |
What you see. In tax accounting, the deductions for depreciation amounted to 900,000 ₸, not 1,200,000. The difference of 300,000 ₸ is temporary (VR): it will reduce deductions for this year but will affect future periods. If you generate the same report with the indicator BU, the turnovers will be 1,200,000 — and here you have a clear reconciliation for the deductions line of the return 100.00.
Second example — income. Sale of goods for 1,160,000 ₸ with VAT 16%: VAT = 160,000 ₸, income excluding VAT = 1,000,000 ₸.
| Dr | Cr | Amount |
|---|---|---|
| 1210 | 6010 | 1,000,000 |
| 1210 | 3130 | 160,000 |
| 7010 | 1330 | 700,000 |
Account turnovers 6010 (NU) for the year will show a credit turnover of 1,000,000 ₸ — exactly this amount of income you transfer to total annual income. VAT (160,000) is not on account 6010 — it is on 3130, so the income in the report is net.
5. Types (variants) of the report
The report provides several presentation modes:
- By corresponding accounts — the classic view of "from which/to which account" the turnovers went.
- By sub-accounts — expands the account into its sub-accounts.
- By sub-accounts (1st, 2nd, 3rd type) — breakdown by nomenclature, counterparties, contracts, expense items.
- With expanded balances — opening and closing balances are shown expanded by analytics.
- With breakdown by periods — monthly/quarterly.
- With columns for PR and VR — next to the NU amount, permanent and temporary differences are displayed.
6. What is generated during formation
The report does not create entries and does not process documents — it is a reading tool. It reads the accounting register "Cost Accounting", resource SummaNU (as well as SummaPR, SummaVR for the difference columns), and sums up movements for the selected account over the period. It does not generate any electronic documents (ESF, SNT) and does not send anything to the IS ESF — they are created by sales/purchase documents, and the report only shows their trace on the account. The result is a tabular document on the screen that can be printed or exported.
7. Print forms
The report does not have a separate "print form" — the generated report itself is printed:
- Print — output of the tabular document to the printer (button "Print" or Ctrl+P).
- Save as... — export to Excel (.xlsx), .mxl, .pdf.
- Send by email — as an attachment from the report form.
- Header/signature settings — through "Formatting".
8. Common errors
"The field 'Account' is not filled" — you clicked "Generate" without selecting an account. Specify the account in the header.
The report is empty, although there were definitely turnovers. Three reasons: (1) the BU indicator was selected instead of NU, and there are only accounting movements for the account; (2) the wrong period; (3) an old filter by counterparty/nomenclature is hanging — open "Show Settings" → "Filter" and clear it.
Amounts in NU are zero, while in BU there are. Tax accounting is not conducted for this account, or the document only processed amounts in BU. Check the account setting (the "Tax Accounting" flag) and the source document itself.
"Account turnovers do not match the return". A common reason — VAT got into the report, or the account was taken together with sub-accounts that are not included in the return. Expand by sub-accounts and sub-accounts and find the extra line.
The difference between BU and NU "does not match" with the VR column. Check that PR and VR are not mixed: add both columns — the BU amount should equal NU + PR + VR for each line.
9. FAQ
What is the difference between "Account Turnovers" and "Account Turnovers (tax accounting)"? They are the same report. "Tax" is the mode in which the indicator is switched to NU (resource SummaNU), not BU. The data comes from the same entries, but from the tax amount.
Why do turnovers in NU differ from BU? Due to temporary (VR) and permanent (PR) differences: depreciation by different norms, expenses not recognized in NU (fines, excessive), reserves. The report helps to find these differences.
How to see the difference between BU and NU in one table? Open "Show Settings" → "Indicators" and enable the BU, NU, PR, VR columns. According to the rule SummaBU = SummaNU + PR + VR, the lines will be transparent.
Which account to look at for income in the corporate income tax return? 6010 "Income from Sales" (and other accounts in section 6). VAT is not there — it is on 3130, so the credit turnover of 6010 in NU is net income.
How to decode the amount down to a specific document? Double-click on the required cell or row — the "Account Card" or movement list will open, and from there — the document itself.
Does the report generate ESF or SNT? No. The report only displays data. ESF and SNT are created by sales/purchase documents and statements in the IS ESF.
Does the VAT rate of 16% affect this report? Not directly — VAT is accounted for on account 3130, not on income/expense accounts. But when reconciling, remember: the amount with VAT on account 1210/3310 will include 16%, while income on 6010 will be without VAT.
Can you see turnovers for all organizations at once? Yes, remove the filter by organization in the settings. But for the return, always fix one organization; otherwise, amounts will mix.
How to save the setting so you don't have to set it every time? The "Save Settings" button, set a name. The next time you open it, select it in "Select Settings".
Why is there no sub-account in the report, although the account has analytics? Grouping by sub-accounts is not enabled. Open "Show Settings" → "Grouping" and add the required type of sub-account.
10. Related documents and reports
The report is based on movements created by documents:
- Sales (goods, services) — turnovers on 6010, 7010, 1210, 3130.
- Receipts (TMC, services) — turnovers on 1330, 3310, 1420.
- Month Closing (depreciation of fixed assets/intangible assets, expense write-off) — turnovers on 7210, 2420, 5610 with BU/NU differences.
Alongside it for analysis, use: "Turnover and Balance Statement by Account" (NU), "Account Analysis" (NU), "Account Card" (NU) — they provide the same slice with different levels of detail.
How to find out your release
Menu "Help" → "About the Program" — there you will find the platform version and configuration release. If it is not 3.0.74.2, some column and command names may differ slightly.
This instruction was prepared for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2.