Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
A letter has arrived from the statistics department: submit information on the structure of accounts receivable and payable by the deadline. Or your economist is asking for a breakdown of debts — how much is owed by customers, how much you owe to suppliers, the budget, employees, and funds, and what of this is overdue. Collecting this manually from the turnover takes a long time and is easy to make mistakes. This report gathers the picture for you: it takes the balances from the accounts on the required date and categorizes them into groups — as required by the statistical form on the structure of debts.
1. Purpose
The report "Structure of Organizations' Debts by SO" (SO — statistical survey) shows the composition of the organization's accounts receivable and payable on the selected date: to suppliers, customers, the budget, personnel, and funds, highlighting the current and overdue parts. It is used for preparing the statistical form and for internal debt control.
It is important to understand: this is a report, not a document. It does not post or create entries. It reads the ready balances from the accounts that have already been formed by your documents (sales, receipts, payroll, and tax calculations).
2. Where to find
Path in the interface:
- Section "Reports" → group of reports on statistics/debts → "Structure of Organizations' Debts by SO".
If your interface's section panel is configured non-standardly, open the report directly via the navigation link in 1C:
e1cib/list/Report.StructureOfOrganizationsDebtsBySO
To open via the link: in 1C, click "Service and Settings" (gear) → "Functions for Technical Specialist" or use the "Go to Navigation Link" option, paste the line above, and click "Go". The report will open immediately.
2a. How to find out your release
Menu "Help" → "About the Program". In the opened window, you will see two lines:
- Platform version (for example, 8.3.x) — 1C engine;
- Configuration / release — it should say "Accounting for Kazakhstan, version 3.0 (3.0.74.2)".
If the release is lower, the set of indicators and export forms may differ — update before submitting reports.
3. How to fill in (report settings)
The report does not have "document fields" — it has formation parameters. Let's break down each one.
| Parameter | Purpose | What will happen if set incorrectly |
|---|---|---|
| Organization (mandatory) | Determines whose debts to calculate. This is critical in a database with multiple companies. | You will take someone else's balances — the report will be for another organization, and the form will not match. |
| Period / Date (mandatory) | Sets the date for which the debt balances are taken. Usually, this is the end of the reporting month/quarter. | If you shift the date — debts before/after the required moment will be included, amounts will be incorrect. |
| Currency | By default, tenge (₸). Foreign debts are converted to tenge at the exchange rate on the date. | If you forget to revalue foreign contracts — amounts in the report will differ from the turnover. |
| Detailing / grouping | Determines whether to show a breakdown by counterparties and contracts or only summarized totals by groups. | Too coarse a summary — you will not see what the amount consists of and where the error is. |
| Show overdue debts | Highlights debts with expired payment terms according to contracts. | Without this, you will not fill in the "including overdue" column of the statistical form. |
The order of work is simple:
- Select organization.
- Set the date (end of the period).
- If necessary, include overdue and configure grouping.
- Click "Generate".
Before generating, ensure that the month is closed, and calculations with counterparties and the budget have been completed — otherwise, the report will show an incomplete picture.
4. Analyzed example with numbers and entries
Organization LLP "Astana-Snab", report date — 31.03.2026, tenge. The VAT rate in the RK in 2026 is 16%.
What operations formed the balances (entries that are already in the database):
Sale of goods to a customer for 20,000,000 ₸ excluding VAT, VAT 16% = 3,200,000 ₸:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1210 | 6010 | 20,000,000 | Revenue from sales |
| 1210 | 3130 | 3,200,000 | VAT payable (16%) |
| 7010 | 1330 | 13,000,000 | Cost of sales |
Payment from the customer was received partially 11,000,000 ₸:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1030 | 1210 | 11,000,000 | Received in current account |
Receipt of goods from the supplier 8,400,000 ₸ (including VAT):
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1330 | 3310 | 7,241,379 | Goods excluding VAT |
| 1420 | 3310 | 1,158,621 | VAT to be credited (16%) |
Accrued salary and deductions (fund 2,550,000 ₸, PIT and contributions at RK rates 2026):
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 7210 | 3350 | 2,550,000 | Accrued salary |
| 3350 | 3220 | 255,000 | Mandatory pension contributions 10% |
| 3350 | 3120 | 200,700 | PIT 10% (after mandatory pension contributions and deduction of 30 MRP) |
What the report will show on 31.03.2026 (structure of debts):
| Indicator | Account | Amount, ₸ | Including overdue |
|---|---|---|---|
| Total accounts receivable | 12,200,000 | 0 | |
| — customers and clients | 1210 | 12,200,000 | 0 |
| Total accounts payable | 11,361,079 | 0 | |
| — suppliers and contractors | 3310 | 8,400,000 | 0 |
| — VAT payable | 3130 | 3,200,000 | — |
| — wage liabilities | 3350 | 2,094,300 | — |
| — mandatory pension contributions | 3220 | 255,000 | — |
| — PIT | 3120 | 200,700 | — |
Accounts receivable on account 1210: 23,200,000 (sales with VAT) − 11,000,000 (payment) = 12,200,000 ₸. This is the amount you reconcile with the customer's act. If the counterparty sent an act with a different figure — the report immediately shows which part of the shipment has not yet been paid.
5. Types of operations (what the report provides)
The report is not a document, so there are no "types of operations" in the usual sense. But there are several options for presenting data:
- Accounts receivable — debts owed to you (accounts 1210, 1610, 1620, 2110).
- Accounts payable — your debts (3310, 3130, 3350, 3110–3230).
- By terms — current and overdue parts.
- Summarized / detailed — totals by groups or with a breakdown by counterparties and contracts.
6. What is generated during formation
Once again: the report does not make entries and does not create electronic documents (ESF, SCT). It does not write movements in registers. It only reads balances from the accounting register (settlement accounts) on the specified date and groups them.
The result of the formation is a tabular document on the screen, which you can:
- print;
- save to a file;
- use as a data source for the statistical form on debts.
If entries or ESF are needed — they are generated by primary documents (sales, receipts, payment orders), not this report.
7. Printed forms
- Print the tabular document of the report — the "Print" button above the generated report.
- Save to a file:
Excel (.xlsx),.mxl,PDF— via "Save as...". - If the report is connected to the statistical form — export in reporting format for submission via 1C-Reporting.
8. Common mistakes
"Organization not specified" — you clicked "Generate" without selecting a company. Specify the organization in the report header.
The report is empty / zeros everywhere. Most often, the date is set incorrectly (the month has not yet arrived or calculations have not been completed) or the wrong organization is selected. Check the date and organization, ensure that documents are posted.
Amounts do not match with the trial balance for account 1210 / 3310. Most likely, there are unposted documents or unclosed advances (accounts 1610/3510). Check the detailed balance for the account through the "Turnover and Balance Sheet by Account".
Foreign debts are "off". The revaluation of foreign balances on the report date has not been conducted. Perform month-end closing (revaluation of foreign currency assets) and re-generate the report.
Overdue debts are not highlighted. Payment terms in contracts/documents are not filled in. The report determines overdue debts by payment dates — without them, all debts are considered current.
9. FAQ
A couple of question-answer pairs are presented in a separate block below.
10. Related documents
The report is built on the data of these documents — edit them if you need to adjust amounts:
- Sale of goods and services — forms accounts receivable on 1210 and VAT on 3130.
- Receipt of goods and services — forms accounts payable on 3310 and VAT to be credited on 1420.
- Payment order / receipt to the account — settles debts (1030 ↔ 1210/3310).
- Accrual of salary, calculation of taxes, contributions, and deductions — forms liabilities on 3350, 3120, 3220, 3210.
- ESF / SCT — accompany sales and receipts but do not directly affect this report.
- The report's result is used as a source for the statistical form on the structure of debts and for reconciliation with counterparties (reconciliation acts).
How to find out your release: menu "Help" → "About the Program" — there you will find the platform version and configuration release.
The guide has been prepared and verified on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). When transitioning to a new release, verify the composition of indicators and export format.