In 2026, expenses for goods, work, and services in 1C are recorded according to their economic substance and allocated to the relevant accounting object; for tax purposes, costs must be related to activities aimed at generating income, while expenses without the actual performance of work, provision of services, or shipment of goods are not deductible (Article 286 of the Tax Code of the RK).
How to Record Expenses Correctly in 1C
Before entering a document, the accountant needs to determine the economic substance of the transaction. The purchase of goods for resale, the acquisition of materials, contractor services, and general administrative expenses are recorded differently. The same name on a supplier’s document does not necessarily mean the same accounting method in the system.
For each transaction, check the following in sequence:
- who the supplier or contractor is;
- under which agreement the delivery or work was performed;
- what exactly was acquired: goods, materials, services, or work;
- which department, project, or accounting object the expense relates to;
- which account and analytics should be used;
- whether the transaction is supported by source documents;
- whether the recording date corresponds to the actual substance of the transaction.
If a contractor has performed work for a specific object under an agreement, a document recording the receipt of work or a certificate of completed work is created in 1C, the counterparty and agreement are specified, and the costs are then linked to the relevant accounting object. After posting the document, make sure that the amount has been recorded in the account specified by the accounting policy and that the required analytics have been retained.
Account 7010 may be used for costs that form the cost of sales. However, it must not be selected automatically for every purchase: the purpose of the account depends on the nature of the transaction, the configuration settings, and the organization’s adopted accounting policy.
Receipt and Issue of Goods in 1C
Queries such as “receipt and issue of goods in 1C,” “receipt issue 1C,” and “1C receipt issue” usually refer to two related processes: the receipt of inventory from a supplier and its subsequent disposal. It is important to maintain the correct item, unit of measurement, warehouse, and valuation between these processes.
When goods are received, the accountant checks the supplier, agreement, warehouse, inventory items, quantity, and amount. If the same item has been entered in the directory several times under different names, the balances may be split and reports may present a distorted picture. Therefore, new inventory item records should be created only after checking the directory.
The issue of goods is documented using a document that corresponds to the actual transaction: sale to a customer, transfer to production, write-off, or another type of disposal available in the configuration being used. One process must not be substituted for another solely to reduce the warehouse balance. The document must show why the goods were disposed of and which source document served as the basis for the disposal.
After posting the receipt and issue, it is useful to compare:
- the quantity in the document with the warehouse movement;
- the transaction amount with the accounting entries;
- the agreement and counterparty with the source documents;
- inventory balances with the actual data;
- cost analytics with the department, project, or accounting object.
If goods have been received but do not appear in the report, check the report date, selected warehouse, organization, document posting, and filters. If an issue has been recorded but the balance has not decreased, there may be errors in the item, characteristic, unit of measurement, or storage location.
How to Allocate Work and Services to a Specific Accounting Object
For a manufacturing or contracting company, simply recording a certificate is not sufficient. When work relates to a specific agreement—for example, a contractor has prepared or painted equipment—the costs must be assigned to the accounting object whose cost they form.
The practical procedure is as follows:
- Create a document recording the receipt of work or a certificate of completed work.
- Specify the contractor and agreement corresponding to the source document.
- Select the cost item and account in accordance with the accounting policy.
- Complete the accounting object, project, order, or department analytics available in the configuration.
- Post the document and review the generated movements.
- Check the cost and production cost report for the relevant accounting object.
The name of the analytical dimension depends on the 1C configuration and its settings. In one database, expenses may be allocated by order; in another, by project, department, or another analytical dimension. Therefore, before entering documents in bulk, it is best to post one test transaction and trace the amount all the way through to the final report.
If the required field is missing from the document, first check the accounting settings and the available account analytics. System customization is not always required: the field may be hidden by form settings, functionality, or user permissions. Changing the accounting structure without consulting the responsible accountant and a 1C specialist is risky because it affects subsequent documents and reports.
How to Check Expenses and Find an Error
A posted document does not by itself guarantee correct accounting. The main check consists of three levels: the source document, 1C movements, and the final report. The amount, counterparty, agreement, and substance of the transaction must match at every level.
Pay particular attention to expenses that must be allocated among several accounting objects. The allocation method must comply with the accounting policy and be applied consistently. If the allocation basis is not configured in the system or is completed incorrectly, the entire amount may be assigned to one accounting object or remain without the required analytics.
When looking for an error, work from the document to the report:
- open the original transaction and check the details;
- review the movements after posting;
- make sure that the required account and analytics have been used;
- generate the report without unnecessary filters;
- then add filters by agreement, accounting object, or department;
- compare the result with the source documents.
Before closing the period, it is advisable to check for incomplete analytics, negative warehouse balances, unposted documents, and expenses not allocated among accounting objects. For tax accounting purposes, costs unrelated to activities aimed at generating income, as well as expenses for transactions without the actual performance of work, provision of services, or shipment of goods, must be excluded separately (Article 286 of the Tax Code of the RK). If expenses were recognized for tax purposes in previous periods, they are subject to exclusion, in particular, for transactions established by a court judgment that has entered into force as having no actual supply, transactions with a taxpayer declared inactive, and transactions declared invalid by a court judgment that has entered into force (Article 287 of the Tax Code of the RK). Therefore, system movements alone are not sufficient to conclude that an expense is recognized for tax purposes.
Frequently Asked Questions
How do I record the receipt and issue of goods in 1C? — A receipt is recorded using a receipt document, while an issue is recorded using a document corresponding to the reason for the disposal of the goods. In both cases, check the item, warehouse, quantity, amount, and movements after posting.
Why is the expense shown in the document but not under the required accounting object? — This may be caused by incomplete accounting object analytics or the selection of a different agreement, project, or department. Check the document movements and the analytical settings of the account used.
Can all expenses be allocated directly to account 7010? — No. The account is selected based on the economic substance of the transaction and the accounting policy; account 7010 is used when the expense relates to the cost of sales.
How do I include a contractor’s certificate in the cost of a specific agreement? — In the document recording the receipt of work, specify the contractor, agreement, cost account, and available analytics for the specific accounting object. After posting, check that the amount is reflected in the report for that accounting object.
Why do receipts and issues in 1C not match the balances? — Check the reporting period, organization, warehouse, inventory item record, characteristic, unit of measurement, and document posting. A discrepancy also occurs when receipts and disposals are recorded using different analytical dimensions.