Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
You are closing the month — and administrative expenses are lumped together with production costs. Or you start the payroll calculation, and the program stops: "The value of the attribute 'Department' is not filled in." Or you submit tax return form 200.00 for a separate branch, and the employees' income went to the wrong tax authority. In all three cases, the root cause is the same — the list of the organization's departments is entered incorrectly or not entered at all. Let's figure out how to put things in order here once and for all.
1. Purpose
"Departments of organizations" is the structure of your company within 1C: workshops, departments, warehouses, stores, branches. A department is an analytical account (subaccount) that the program uses to allocate expenses, salaries, and taxes on employees' income. A correct list of departments provides accurate cost accounting by workshops and the correct tax return form 200.00 for separate departments.
2. Where to find
Three ways:
- Through the payroll/personnel section:
Payroll and Personnel→Directories and Settings→Departments(orSettings→Organizations→ organization card →Departments). - Through enterprise settings:
Main→Organizations→ open organization → linkDepartments. - Direct transition:
Service→Go to navigation linkand paste:
e1cib/list/Document.DepartmentsOfOrganizations
The button Create — new department. The list is hierarchical, so subordinate departments can be "nested" within higher-level ones.
2a. How to find out your release
Help → About the program (or the "i" icon in the upper right corner). In the opened window — the platform version (1C:Enterprise 8.3…) and the line Accounting for Kazakhstan, version 3.0 (3.0.74.2). Match the manual with this line: the location of fields may change between releases.
3. How to fill in
There are few fields, but each affects accounting.
| Field | Mandatory | Why and what will happen in case of error |
|---|---|---|
| Name | Mandatory | This way the department is visible in documents and reports. Write it recognizably: "Workshop No. 1", "Administration", "Abay Store". Vague "Department" will later be indistinguishable from another "Department". |
| Organization | Mandatory (in a database with multiple legal entities) | Binding to the legal entity. If you make a mistake, the department will not appear in the documents of the needed organization, and salaries and expenses will not be allocated. |
| Higher-level department | Optional | Builds hierarchy (workshop → section → team). Necessary for consolidated reports by "tree". If left empty, the department will be at the top level. |
| Code | Automatically filled | Unique number. Do not edit manually without necessity — sorting and connections go by code. |
| Territorially separate department (flag) | As needed | Set if it is a branch/object in another locality or district, for which you separately pay individual income tax (IIT), social contributions, and submit a separate application to tax return form 200.00. |
| Registration data (tax authority, registration details) | For separate departments | Indicated if the separation flag is set. Based on this data, the program addresses taxes on employees' income to the correct tax committee. An error here means money and reports will go "the wrong way". |
The exact composition of the registration data block for a separate department depends on the release — check according to your version if you manage branches (this is the only version-dependent place).
Order of actions: Create → select organization → enter name → if necessary, specify higher-level department → for a branch, set the separation flag and fill in registration data → Save and close.
4. An example with entries
Important: the list element of departments does not create accounting entries. Entries appear in other documents, but it is the department that manages which account and which analytics the amounts will be allocated to. Let's show this with a live calculation.
LLP "April", VAT payer. There are two departments in the database: "Administration" and "Workshop No. 1". Two invoices for rent for September 2026 arrive. We reflect this with the document "Service Receipt".
Office rent — 232,000 ₸ (including VAT 16% = 32,000 ₸), department "Administration":
| Dr | Cr | Amount, ₸ | Analytics |
|---|---|---|---|
| 7210 "Administrative Expenses" | 3310 "Accounts Payable to Suppliers" | 200,000 | Department: Administration |
| 1420 "VAT Recoverable" | 3310 "Accounts Payable to Suppliers" | 32,000 | — |
Workshop rent — 348,000 ₸ (including VAT 16% = 48,000 ₸), department "Workshop No. 1":
| Dr | Cr | Amount, ₸ | Analytics |
|---|---|---|---|
| 8410 "Overhead Expenses" | 3310 "Accounts Payable to Suppliers" | 300,000 | Department: Workshop No. 1 |
| 1420 "VAT Recoverable" | 3310 "Accounts Payable to Suppliers" | 48,000 | — |
Note: the same operation (rent) went to different accounts due to the department — administrative expense versus production overhead. When closing the month, 8410 will be allocated to the cost of production of the workshop, while 7210 will go directly to the financial result. If you had not set up "Workshop No. 1" as a separate department, both amounts would have merged, and the cost would have been distorted.
The same mechanism works in payroll: for an employee of "Workshop No. 1" with a salary of 300,000 ₸, social contributions 10% (30,000 ₸), social tax 2% (6,000 ₸), deduction of 30 MRP (30 × 4,325 = 129,750 ₸), IIT base = 300,000 − 30,000 − 6,000 − 129,750 = 134,250 ₸, IIT 10% = 13,425 ₸. The accrual is recorded in the debit of the expense account for department "Workshop No. 1", and in tax return form 200.00, income will be accounted specifically for this department.
5. Types of departments
There are no separate "types of operations" like in payment documents — the object is uniform. However, by purpose, departments are divided as follows:
- Non-separated (ordinary) — workshop, department, warehouse within the main registration. The separation flag is off.
- Territorially separate — branch/object in another locality with its own registration; taxes on salaries are paid and declared at its location.
- Higher-level / subordinate — any department can be made a "parent" of another, forming a structure tree for consolidated reports.
6. What is formed
The list of departments itself is normative reference information, therefore:
- Does not create accounting entries. The recorded department immediately becomes available as a subaccount on expense accounts (7010, 7110, 7210, 8110, 8410, etc.) and in payroll documents.
- Does not issue electronic documents (ESF, SCT) — these are done by sales and transfer documents; ESF and SCT are signed and sent to the ESF information system already indicating the sending department.
- Affects movements in registers of expense accounting, accruals, and deductions, and for separate departments — on the addressing of amounts in tax registers for tax return form 200.00 (application for separate departments).
7. Printed forms
There is no separate printed form for the list element — you cannot print the "department card" with the Print button. Departments are output indirectly:
- in staffing tables and personnel orders,
- in pay slips and summary of accruals/deductions (grouping by departments),
- in tax return form 200.00 and its application for separate departments,
- in turnover and balance sheets for expense accounts with selection/grouping "by departments".
8. Common mistakes
"The field 'Name' is not filled in" — you are saving an empty line. Enter the name and repeat Save.
"The value of the attribute 'Department' is not filled in" when processing payroll or an expense document. This means the department is not specified for the employee (in personnel acceptance) or in the document itself. Open the necessary document/employee and specify the department.
"The department is used in documents and cannot be marked for deletion / deleted" — there are already movements for the department. Do not delete it: remove it from use (close it in the staffing table) and leave it in the directory for history; deletion will break old reports.
Duplicate departments ("Workshop 1", "Workshop No. 1", "first workshop") — 1C does not consider them as one object, and expenses are scattered across three lines. Create one standard, and transfer employees and documents to it.
Incorrect organization in the department — it does not appear in the selection lists for the needed legal entity. Correct the "Organization" field before any movements appear.
9. FAQ
Is a department a directory or a document?
In the interface, it is a hierarchical list of the organization's departments; it opens via the link e1cib/list/Document.DepartmentsOfOrganizations. For the user, it is an ordinary list: Create, Save and close.
Can a department be deleted? Only if there are no movements for it. If there are — do not delete, otherwise past reports and entries will "hang". Just stop using it.
How to transfer an employee to another department? Through the personnel document "Personnel Transfer", not by editing the directory. This way, the history and allocation of expenses will remain correct.
Is it mandatory to set the "separate department" flag? No. Set it only for branches/objects in another locality, for which you separately pay IIT, social contributions, social tax 6%, and submit a separate application to tax return form 200.00.
Why are workshop expenses not allocated to cost? Check that expenses are allocated to production accounts (8110/8410) with the department specified, not to 7210. The department manages this choice.
Does the department affect VAT and ESF? On the amount of VAT (16% rate in 2026) — no. But in ESF and SCT, the department is indicated as the place of shipment/structural unit, so keep the list up to date.
Can a tree of workshops and sections be built? Yes. Fill in the "Higher-level department" field — you will get a hierarchy that is convenient for building consolidated reports and payroll reports.
What happens if two identical departments are created? 1C will consider them different objects: expenses, salaries, and reports will be divided between the duplicates. Maintain one standard and do not create copies.
Is a separate department needed for each warehouse? Not necessarily. Warehouses are a separate directory. Create a department where expense/salary analytics or separate tax registration is needed.
10. Related documents
A department itself is not entered based on anything, but it is used almost everywhere:
- Personnel: "Hiring", "Personnel Transfer", "Staffing Table" — employee's department.
- Payroll: "Salary Accrual", tax and contribution calculations — allocation by departments and in tax return form 200.00.
- Expenses and production: "Receipt of Goods and Services", "Request-Invoice", "Advance Report", "Accrual of Depreciation" — department as a subaccount of expenses.
- Sales and logistics: "Sales", transfers, ESF and SCT — sending department.
How to find out your release: Help → About the program — there you will find the platform and configuration line.
The manual is prepared for 1C: Accounting for Kazakhstan, version 3.0, release 3.0.74.2.