Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
A customer walks up to the cash desk and hands over cash for goods. Or an employee returns an unspent advance. Or a founder deposits money to replenish the cash desk. In all these cases the money physically goes into the cash drawer — and you need a document that records the receipt and, at the same time, produces the slip you hand to whoever paid. This is exactly the Incoming cash order (PKO). Without it, the cash in the till gets "stuck" — the balance in 1C won't match the actual money in the safe, and during a State Revenue Committee inspection such a discrepancy comes with a fine.
Let's break down the object as a whole: where it lives, how to fill in each field, which postings are generated, and where people most often trip up.
1. Purpose
The PKO records the receipt of cash into the organization's cash desk. It simultaneously prints the unified receipt for the payer and makes an accounting posting to the debit of account 1010 "Cash on hand". Every cash receipt goes only through a PKO.
2. Where to find it
Three paths, pick any:
- Section "Bank and cash desk" → "Cash desk" → "Cash documents" → the "Incoming cash order" button (or "Create" → "Incoming cash order").
- Section "Bank and cash desk" → "Incoming cash order" — a direct link in the navigation panel.
- Through the "Cash documents" journal, where PKO and RKO (outgoing) orders are mixed together and differ by color / operation type.
1C navigation link (menu "Tools" → "Go to navigation link", paste and click "Go"):
e1cib/list/Документ.ПриходныйКассовыйОрдер
This way you'll open the list of all PKOs without wandering through the sections.
2a. How to find out your release
Menu "Help" → "About the program" (or the ℹ️ icon). In the window that opens there are two key lines:
- Platform version — for example, 8.3.24.xxxx ("1C:Enterprise" itself).
- Configuration — "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)".
It's precisely the second line that should match the one indicated at the top of this guide. If your release is older — the fields and printed forms may differ, update via "Configuration → Update".
3. How to fill it in
You open a new PKO. At the top — the "header", below — the details that change depending on the operation type. Let's go through it in order.
Header (always filled in)
| Field | Why, and what happens if you get it wrong |
|---|---|
| Organization (required) | Into whose cash desk the money comes. If there's a single organization in your database — it's substituted automatically. Get it wrong and the money "enters" the wrong company, and both cash desks will diverge from the actual figures. |
| Number | Assigned automatically when recorded. Don't touch it manually: continuous numbering is needed for the cash book, and gaps in it are interpreted by the inspector against your favor. |
| dated (date) (required) | The date of the actual receipt of money. Set the day the money really went into the cash desk, not when you sat down to post the document backdated. The date determines the row in the cash book and the end-of-day balance. |
| Operation type (required) | The main switch. It determines both the set of fields below and the posting. Details — in section 5. Choose incorrectly and you'll get the wrong account correspondence. |
| Amount (required) | How much cash you received. In tenge. The amount in words on the receipt is generated from this figure. |
| Cash desk | From the "Cash desks" reference book. If there are several cash desks (main, retail outlet) — it's important to choose the right one, the balance is calculated for each separately. |
The "Payment details" / "Payment breakdown" details
Here — from whom and for what. The composition changes to match the operation type:
- Payer / Counterparty (required for settlements with customers and suppliers) — who deposited the money. For the "Payment from customer" operation it's pulled from the "Counterparties" reference book. If you don't fill it in — their debt won't be closed, and there will be nothing to link the ESF to.
- Contract — under which contract the payment is made. It determines which debt (1210) is repaid. If there are several contracts and you choose the wrong one — an advance under one and a debt under another will hang.
- Cash flow item (CFI) (required for a correct cash flow statement) — "Receipt from the sale of goods, works, services", "Other receipts", etc. Without it the Cash Flow Statement will be incomplete.
- Basis document — on the breakdown tab you can specify a particular sale / invoice, and then the program will itself split the amount between debt repayment and advance.
- VAT rate / VAT amount — for retail revenue and advances the rate 16% is filled in (in effect since 2026; older databases might have 12% — correct it). It affects the VAT breakdown on the receipt and the VAT movements.
The lower part (for printing)
| Field | Why |
|---|---|
| Received from | The payer's full name or title — printed on the receipt. |
| Basis | Text such as "Payment for goods under waybill No. …", "Return of an accountable amount", etc. — printed in the body of the order. |
| Enclosure | List of the attached documents (power of attorney, invoice). |
| Comment | An internal note, not printed. |
Once filled in — click "Post and close" (or "Post", to print the receipt right away).
4. A worked example with postings
Situation. On September 6, 2026 the customer LLP "Astana-Stroy" pays 116,000 ₸ in cash into the cash desk for shipped goods. The sale has already been posted, and a debt of exactly this amount hangs on account 1210. VAT rate 16%.
You fill in the PKO:
- Operation type — "Payment from customer";
- Counterparty — LLP "Astana-Stroy", contract "Supply of goods No. 14";
- Amount — 116,000 ₸;
- CFI — "Receipt from the sale of goods, works, services";
- Received from — "Director of LLP «Astana-Stroy» Akhmetov A. A.";
- Basis — "Payment for goods under waybill No. 87 dated 02.09.2026".
Posting when posted:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1010 | 1210 | 116,000 | Cash received from the customer, accounts receivable repaid |
The customer's debt is closed, and there is 116,000 ₸ more in the cash desk. VAT is not broken out as a separate posting here — it was already accrued at the moment of the sale (Dr 1210 Cr 6010 / 3130). The PKO only closes the settlements.
For comparison — retail revenue without a prior sale (operation type "Retail revenue", amount 116,000 ₸, incl. VAT 16%):
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1010 | 6010 | 100,000 | Revenue from sales recognized |
| 1010 | 3130 | 16,000 | VAT of 16% accrued on the revenue |
(in the standard scheme VAT is broken out as Dr 1010 Cr 6010 for the full amount and a reversal/accrual of VAT Dr 6010 Cr 3130 — the result is the same: income 100,000, VAT 16,000).
5. Operation types
The "Operation type" switch sets the document's logic. In "Accounting for Kazakhstan 3.0" the following are available:
| Operation type | When it's used | Typical correspondence |
|---|---|---|
| Payment from customer | The customer pays cash for goods/services | Dr 1010 Cr 1210 |
| Retail revenue | Receipt of cash revenue from a retail outlet | Dr 1010 Cr 6010 (+ VAT to 3130) |
| Return from an accountable person | The employee returned an unspent advance | Dr 1010 Cr 1250 |
| Receipt of cash at the bank | Cash was withdrawn from the current account to the cash desk | Dr 1010 Cr 1030 |
| Return from a supplier | The supplier returned a previously issued advance | Dr 1010 Cr 3310 (1610) |
| Receipt of a loan / other receipts | Founder's contribution, loan, damage compensation, etc. | Dr 1010 Cr 3010 / 3390 / 6280 |
| Other receipt | Operations not covered by the templates | Dr 1010 Cr (account you choose yourself) |
6. What is generated when posted
Accounting postings. Always to the debit of 1010 "Cash on hand", the credit — depending on the operation type (1210, 6010, 1250, 1030, 3310, etc.). You can view it with the "Dr/Cr" button in the posted document.
Register movements. The PKO writes data to the registers of mutual settlements with counterparties (for the "Payment from customer" operation — closing the debt), to the cash flow register (for the Cash Flow Statement by the selected CFI), and for retail revenue — to the VAT registers.
Electronic documents. The PKO itself does not generate an ESF or SNT — these are documents on the sale/receipt of goods, not on the movement of money. But if a cash payment closes a sale for which you are obliged to issue an ESF (an invoice in the ESF Information System), then the ESF is issued from the sales document, not from the PKO. An SNT (accompanying waybill for goods) also relates to the movement of goods, not to the cash desk. For retail revenue when using a cash register the fiscal receipt is punched on the cash register separately — the PKO does not replace it.
7. Printed forms
From the posted document via the "Print" button:
- Incoming cash order (KO-1) — the unified form with a tear-off receipt. You give the receipt with the signature and seal (the "Paid" stamp) to the payer, and the order itself stays with the cash documents.
- Receipt — a separate printout of only the tear-off part.
Both forms pull in the amount in words, "Received from", "Basis", "Enclosure".
8. Common mistakes
"The 'Organization' field is not filled in" — you created the document in a database with several organizations and did not select whose cash desk the money comes into. Fill in the "Organization" field in the header.
"The cash flow item is not filled in" (or a warning when posting) — without the CFI the Cash Flow Statement will go astray. Choose an item in the payment breakdown.
"The document cannot be posted: the document date is earlier than the modification-lock date" — you are posting the PKO in a closed period. Either the period has already been submitted — then use the current date, or lift the lock date (Administration → Modification-lock dates) if you have the authority.
The cash desk "goes into the negative" / "Insufficient funds" — this concerns outgoing orders, but the cause often lies in the PKO: the receipt was posted with a later date or time than the expenditure. Check the date and time of the documents within a single day — the receipt must be earlier than the related expenditure.
VAT on the receipt is calculated at 12% — the old rate remains in the database. Since 2026 a rate of 16% is in effect in Kazakhstan: check the rate in the breakdown row and in the "VAT rates" reference book.
The customer's debt was not closed — you chose the wrong contract or did not specify a basis document, and the payment "hung" as an advance. Open the payment breakdown, specify the correct contract/sale and repost.
9. FAQ
How do you break out VAT in an incoming cash order? For retail revenue and advances, specify a VAT rate of 16% in the breakdown row — the program will itself break out the tax amount and show it on the receipt. For a payment from a customer for already-shipped goods, VAT is not broken out separately in the PKO: it was accrued in the sale.
What posting is generated by an incoming cash order? Always a debit to 1010 "Cash on hand". The credit depends on the operation type: 1210 (payment from customer), 6010 (retail revenue), 1250 (return from an accountable person), 1030 (receipt of cash from the bank).
Does the PKO generate an ESF? No. The electronic invoice is issued from the sales document in the ESF Information System. The PKO records only the movement of money.
How do you print the receipt for an incoming order? Post the document and click "Print" → "Incoming cash order" (the form with a tear-off receipt) or "Receipt". The receipt is given to the payer.
Can a PKO be posted backdated? Technically yes, if the period is not closed by a modification-lock date. But you must not violate the chronology of the cash book: the receipt must precede the related expenditures, otherwise the cash desk will go into the negative.
How does the PKO differ from the RKO? The PKO records the receipt of cash (Dr 1010), the RKO — its issuance (Cr 1010). They lie in the same "Cash documents" journal.
How do you record cash revenue from a retail outlet? Operation type "Retail revenue", specify the amount including VAT 16% and a CFI. Posting Dr 1010 Cr 6010 with VAT broken out to 3130. Remember: the fiscal cash-register receipt is punched separately.
Why wasn't the customer's debt closed after the PKO? The contract/basis document is not specified or was chosen incorrectly in the payment breakdown — the payment was credited as an advance. Open the breakdown, specify the required contract and repost.
How do you deposit a founder's money or a loan into the cash desk? Operation type "Other receipts" / "Receipt of a loan". The credit — the loan or contribution account (3010, 3390). Be sure to fill in the basis for printing.
Where can you view the cash desk balance after posting? The "Cash book" report (Bank and cash desk → Cash book) or the account 1010 balance sheet (turnover-balance statement).
10. Related documents
The PKO is entered on the basis of:
- A sale (of goods, services) — so that the payment is immediately linked to a specific shipment and closes the debt on 1210;
- An invoice for payment to the customer — when depositing an advance in cash.
On the basis of the PKO the following are entered:
- as a rule, nothing further is required — the PKO completes the "shipment → payment" chain;
- if a return needs to be processed — an Outgoing cash order (RKO) for returning money to the customer.
Related objects of the cash block: Outgoing cash order, Cash book, Retail sales report, the Sale and Invoice for payment documents.
How to find out your release (reminder)
"Help" → "About the program" → the "Configuration" line. All examples and rates in this guide are current for release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0) and the tax norms of Kazakhstan for 2026 (VAT 16%, MCI 4,325 ₸, minimum wage 85,000 ₸). When switching to a newer release, verify the set of fields and printed forms.
The guide is prepared for "Accounting for Kazakhstan", release 3.0.74.2 (edition 3.0).