Directory "Bank Accounts" - Technical Description (Accounting for Kazakhstan 3.0)

1. Identification

Purpose. The catalog BankAccounts is designed for accounting of current, currency, deposit, and other bank accounts of organizations and counterparties. It is a key element for the preparation of payment documents (payment orders, warrants), bank statements, setting up data exchange with the "Client-Bank" system, and automating the calculation of bank fees. The catalog is subordinate to the owner — it stores details for both the organization's own accounts and those of counterparties. Multiple accounts for one organization are supported through a functional option; when creating an account, the currency is automatically validated, and before deletion, links to accounting entries are tracked.

Where to find in 1C: section "Bank and Cash" → "Bank Accounts". Navigation link: e1cib/list/Catalog.BankAccounts

2. Attributes and Table Parts

2.1 Header Attributes

2.2 Bank Commission Block Attributes

2.3 Table Parts

In the standard composition of the catalog, there are no developed table parts — commission and exchange attributes are stored in the header. Bank exchange settings (1C:DirectBank formats / export-import) are stored in related resources and information registers, not in the table part of the catalog itself.

3. Forms

4. Key Module Procedures

No direct BSL-evidence for procedures is attached; below are standard handlers of this type of object in BK 3.0.

Object Module (ObjectModule):

• FillProcessing — initializes CurrencyOfFunds with the currency of regulated accounting (tenge) upon creation, substitutes bank/owner from the input context.
• FillCheckProcessing — controls the filling of the Bank attribute (ShowError), the correctness of the account number/IBAN, and the consistency of opening/closing dates.
• BeforeSaving — normalizes the account number, checks the uniqueness of the "Owner + AccountNumber" pair.
• BeforeDeleting — controls the presence of related accounting entries and movements on the account (blocks deletion of the used account).

Manager Module (ManagerModule):

• Procedures for generating printed forms of payment documents considering the flags MonthInWords and AmountWithoutFractionalPart.
• Functions for selecting the default account for the organization/counterparty.

Forms:

• ElementForm.OnOpening / OnCreatingOnServer — controls the visibility of the commission block (by CommissionPercentage) and VAT fields (by IncludeVAT).
• IncludeVATOnChange — enables the availability of the VATRate attribute.
• Handlers for selecting a bank with auto-filling correspondent details.

Requires verification (version-specific): the exact composition of DirectBank/exchange handlers in 3.0.74.2.

5. Posting and Movements

The catalog is not posted and does not generate movements on its own. It serves as a measurement/analytics in cash operation documents. Entries and registers are generated by documents that refer to the account.

Standard documents and entries (chart of accounts of the RK, amounts in ₸):

• Receipt to the account from the customer: Dr 1030 (money in current accounts) — Cr 1210 (short-term receivables from customers)

• Payment to the supplier from the account: Dr 3310 (payables to suppliers) — Cr 1030 (money in current accounts)

• Writing off bank commission (by attributes BUExpenseAccount, CashFlowMovementArticle): Dr BUExpenseAccount — Cr 1030 when IncludeVAT = True and at a rate of 16%, VAT is highlighted: Dr 1420 (VAT to be refunded) — Cr 1030 for the VAT amount; tax to be paid accumulates on account 3130 (VAT payable).

Example of commission calculation. Commission of 5,000 ₸ with CommissionPercentage and IncludeVAT = True, VAT rate 16%:

• VAT = 5,000 × 16 / 116 ≈ 689.66 ₸
• Amount without VAT ≈ 4,310.34 ₸

Registers affected by documents for the account:

• Accounting register "Cost Accounting" (entries for 1030 and corresponding accounts);
• Accumulation register "Cash Funds" / "CashFlowMovements" (analytics by account and cash flow article);
• Registers of mutual settlements with counterparties (1210/3310);
• VAT accounting registers (when highlighting tax on commission).

6. Related Objects and Input Based On

Owner / references to the catalog:

• Catalog.Organizations, Catalog.Counterparties — owners of bank accounts;
• Catalog.Banks — the bank of the account and the bank for settlements;
• Catalog.Currencies — currency of the account;
• Catalog.CounterpartyContracts, Catalog.CashFlowMovementArticles, Catalog.VATRates — commission block.

Documents using the account as an attribute:

• Payment order (outgoing/incoming);
• Payment warrant (write-off/reception);
• Bank statement / upload from "Client-Bank";
• Documents of receipt and sale indicating the settlement account.

Input based on: the catalog itself is usually not a basis for inputting documents; on the contrary, the bank account is selected in payment documents and statements. Electronic documents of the RK — ESF (IS ESF) and SNT — are issued based on documents of sale/receipt, where the bank account participates as a settlement attribute.

7. Extension Points

• Functional options. The multiplicity of accounts for the organization and the bank commission block are managed by functional options — extensions should check their status before accessing the corresponding attributes.
• Event subscriptions (BeforeSaving, BeforeDeleting) — for additional validation of IBAN/BIC and control of closing used accounts.
• Form extensions (ElementForm, SelectionForm) — adding exchange attributes, custom checks, integration with external banking APIs.
• Bank exchange settings — implementation points for custom export/import formats and DirectBank.
• Defined types — when adding an account as analytics in custom documents/registers.

When making modifications, comply with the tax norms of the RK 2026: VAT rate 16%, MRP = 4,325 ₸, MZP = 85,000 ₸ — use current values from registers/constants, not "hardcoded" numbers.