In 2026, accounting accounts are applied in accordance with the organization's working chart of accounts and accounting policy: for each transaction, the debit, credit and analytics are determined based on its economic substance. Articles 317, 833, 837 and 838 of the Tax Code of the Republic of Kazakhstan regulate specific tax matters and do not establish rules for selecting accounting accounts (Articles 317, 833, 837 and 838 of the Tax Code of the Republic of Kazakhstan).
How Accounting Accounts Work
Each accounting account is intended to record a specific group of assets, liabilities, equity, income, expenses or business processes. An entry in an account does not by itself fully describe a transaction: the accountant must determine the corresponding account, amount, date, substance of the transaction and analytics.
Transactions are recorded using the double-entry method. The same amount is posted to the debit of one account and the credit of another. This relationship creates a correspondence of accounts and makes it possible to verify how a business event affected the accounting figures.
For practical purposes, the organization creates a working chart of accounts that takes into consideration the nature of its activities, its adopted accounting policy and the required level of data detail. When selecting an account, the accountant should consider not only the name of the document or payment, but primarily the economic substance of the transaction.
For example, the receipt of money, recognition of income and receipt of an advance may involve the same counterparty but represent events with different economic meanings. Therefore, selecting an account based solely on the payment purpose or a customary scheme is risky. First, determine what actually occurred, and then determine the debit, credit and required analytics.
What to Check Before Creating an Accounting Entry
Before posting a document, it is useful to check in sequence the source document underlying the transaction, the recognition date, amount, currency and parties to the settlement. The debit and credit accounts are then determined, and the need for additional analytical dimensions is assessed.
Practical control can be organized as follows:
- determine the economic substance of the transaction;
- verify the availability and correctness of the source document;
- compare the transaction with the organization's accounting policy;
- select the debit and credit accounts;
- complete the analytics for the counterparty, agreement, department or another item if required by the settings;
- post the document and check the generated movements;
- compare the result with account turnovers and balances.
Non-standard transactions, corrections and manual accounting entries require particular attention. If the accounting system suggests an account automatically, the accountant should still verify the result. The settings may not take into account the substance of a specific transaction or the analytics adopted by the organization.
Accounting analysis should not be replaced with the technical selection of an account. The same type of document may be used in different business situations, while the same amount may relate to different accounting items. An error in the account correspondence may affect turnovers, balances and the resulting financial statements.
How to Analyze Accounts in 1C
For a detailed analysis of movements in an accounting account, the Kazakhstani 1C configuration provides the “Account Turnovers (Accounting)” report. It can be used to monitor debit and credit turnovers, check account correspondence, and analyze foreign currency and quantitative indicators.
The report can be opened under “Reports” → “Account Turnovers (Accounting)”. It can also be accessed through the context menu of the chart of accounts. Groupings, filters and indicator selection are available in the report settings.
The report should be used for routine reconciliation of transactions, period-end closing and preparation of data for an audit. It is best to begin the review by selecting the period and the required account, and then drill down into the result by corresponding accounts and available analytics. If an unexpected movement is identified, open the registrar document and check its details and generated accounting entries.
During the analysis, it is useful to pay attention to:
- unusual account correspondence;
- turnovers without the expected analytics;
- amounts in an unusual currency or unit of account;
- movements that do not match the source documents;
- balances whose economic substance cannot be explained;
- manual adjustments entered after the main document processing.
For payroll transactions, the settings for recording them in accounting are important. The 1C message “accounting details have been entered (Account, subconto)” indicates that the values used in the document must be checked. Check whether the requisite or parameter determining how payroll is recorded in accounting has been completed and is correct. Simply reposting the document without checking the account and subconto may not eliminate the cause of the message.
How to Organize Account Controls
It is more effective to control accounts throughout the entire accounting cycle, rather than only at the end of the reporting period. After entering documents, the accountant checks the accounting entries, then analyzes turnovers, investigates suspicious movements and only then uses the data for period-end closing and preparation of financial statements.
It is useful for the organization to establish uniform rules for selecting accounts and analytics in its accounting policy and internal instructions. If employees use different account correspondence for the same transaction, the accounting data become inconsistent and reconciliation takes more time.
If an error is identified, its source must first be determined: an incorrect document requisite, incorrect recording settings, missing analytics or a manual accounting entry. The source data are then corrected and the movements are checked again. The correction method is selected based on the nature of the error, the accounting policy and the period in which it was identified.
If a specific account number or a special recording procedure is required for a particular transaction, the accountant compares the economic substance of the transaction with the organization's working chart of accounts and accounting policy. A universal account correspondence that does not take into account the substance of the transaction and the accounting settings may be incorrect.
Frequently Asked Questions
What is an accounting account? — It is a tool for grouping similar business transactions. Debit and credit movements are recorded in the account, and its turnovers and balance are determined.
Can an account automatically selected by 1C be used? — Yes, after verification. The accountant must ensure that the account, account correspondence and analytics are consistent with the economic substance of the transaction and the accounting policy.
Where can movements for a specific account be viewed in 1C? — Use the “Account Turnovers (Accounting)” report under “Reports.” It allows you to review debit and credit turnovers, account correspondence, and foreign currency and quantitative indicators.
What should be checked when a message about a payroll account and subconto appears? — Check the requisite or parameter for the method of recording payroll in accounting. It may be blank or contain a value that is not suitable for the document.
Why do the account turnovers differ from expectations? — Possible causes include incorrect account correspondence, an incorrectly selected period, incomplete analytics, a manual adjustment or an incorrectly completed document. The review should proceed from the account report to the documents that generated the movements.