Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
The counterparty sent a reconciliation act, but you have a debt on another contract. Or the accountant entered a sale — and the buyer's advance was not credited because the document pulled the "Main contract," while the money came under "Supply Contract No. 15." All of this can be fixed in one place — in the counterparty's contract card. How the contract is filled out determines which account the calculations will fall on, whether the advance will be credited, in which currency the debt will be calculated, and whether the document will enter the electronic invoice (ESF).
First, an important clarification: "Counterparty Contracts" is a reference book, not a document. It does not create entries by itself. Entries are generated by documents (sales, receipts, payment orders), and the contract is a "setting" by which they calculate mutual settlements. Therefore, below, the analysis of entries is provided based on documents that refer to the contract.
1. Purpose
The contract stores the terms of working with a specific counterparty: type of relationship (buyer/supplier), currency, procedure for mutual settlements, and accounting accounts for settlements. One counterparty can have several contracts, and the debt is calculated separately for each. This is the analytical breakdown on accounts 1210, 3310, 1610, 3510.
2. Where to find
Three working paths:
- From the counterparty card. "Buyers and Sellers" (or "Purchases") → "Counterparties" → open the counterparty → link "Contracts" on the navigation panel.
- From the document. In any sale/receipt, the "Contract" field — use the selection button to create a new one or select an existing one.
- Direct list. The "Reference Books" menu does not always show contracts separately, so it is more reliable to open via the navigation link.
1C navigation link (Service / "File" → "Go to navigation link," or Ctrl+click):
e1cib/list/Document.CounterpartyContracts
2a. How to find out your release
"Help" → "About the program." In the opened window at the top — version of the platform (for example, 8.3.24), below — configuration release ("Accounting for Kazakhstan, version 3.0 (3.0.74.2)"). The instructions are tied specifically to the release: in other versions, the composition of fields may differ.
3. How to fill out
Mandatory fields
| Field | Purpose and what happens in case of error |
|---|---|
| Name | Your internal name for searching. Write it in a way that distinguishes: "Supply of goods No. 15 from 12.01.2026," not "Main." A poor name — and in documents, you will select the wrong contract, and the advance will not be credited. |
| Organization | For which of your organizations the contract is. In case of error, the debt will not be assigned to the correct company, and the reporting will diverge. |
| Counterparty | With whom the contract is. Rarely changes; better not to touch after entries. |
| Type of contract | Key field. Determines what and where it moves. If you make a mistake — the document will pull the wrong account and will not allow you to select the contract. |
Type of contract — everything depends on it
- With the buyer — you are selling. Settlements on 1210, received advances on 3510.
- With the supplier — you are buying. Settlements on 3310, issued advances on 1610.
- With the consignor (sale) / With the commission agent (purchase) — intermediary schemes.
- Other — loans, other settlements; here you set the accounts yourself.
If in the sale the contract is of the type "With the supplier" — the program will simply not show it in the list. This is the first sign that the type is selected incorrectly.
Contract details and calculations
- Contract number and Date — details of the paper/electronic contract. They appear in printed forms of the invoice and in the ESF.
- Currency of settlements (MANDATORY by meaning) — tenge by default. If you set USD — amounts in documents will be recalculated at the exchange rate, and exchange differences will appear. If you mistakenly set the currency — you will get "extra" revaluations and incorrect debt in ₸.
- Conducting mutual settlements — "By the contract as a whole" (balance for the entire contract) or "By settlement documents" (each invoice/waybill is settled address-wise). The second option is needed when it is important to see which specific waybill is unpaid.
- Payment term — number of days; used in the report on overdue debts. It does not affect entries but affects the analytics of debts.
Accounting accounts for settlements
The section with accounts expands. By default for the buyer — 1210 (settlements) and 3510 (received advances), for the supplier — 3310 and 1610. They should be changed consciously: for example, for long-term debt — 1420/4110. If the account is set incorrectly, the document will be processed, but the debt will not be recorded correctly, and the reconciliation will not match.
Electronic documents (ESF / SNT)
In the contract or through related registers, the signs for issuing ESF (electronic invoice in the ESF IS) and, if necessary, SNT (accompanying waybill for goods) are set. The issuance itself comes from the sales document, but the contract stores the details that are substituted in the ESF (contract number and date, payment terms).
4. An analyzed example with entries
Situation. LLP "Astra" (VAT payer) sells LLP "Beryozka" goods for 1,160,000 ₸ with VAT 16%. The cost of the batch is 700,000 ₸. You are working under the contract "Supply No. 15 from 15.01.2026," type — With the buyer, currency — tenge, settlement account 1210.
Breakdown of the amount:
| Indicator | Amount, ₸ |
|---|---|
| Cost excluding VAT | 1,000,000 |
| VAT 16% | 160,000 |
| Total including VAT | 1,160,000 |
| Cost price | 700,000 |
The contract does not create entries. They are made by the document "Sale of Goods and Services", in which this contract is selected:
| Dr | Cr | Amount, ₸ | Content |
|---|---|---|---|
| 1210 | 6010 | 1,000,000 | Income from the sale of goods |
| 1210 | 3130 | 160,000 | VAT payable 16% |
| 7010 | 1330 | 700,000 | Cost of goods written off |
The debt of 1,160,000 ₸ is recorded on account 1210 in the breakdown of contract "Supply No. 15."
A week later, "Beryozka" pays. The document "Receipt to Bank Account" with the same contract:
| Dr | Cr | Amount, ₸ | Content |
|---|---|---|---|
| 1030 | 1210 | 1,160,000 | Payment from the buyer closed the debt |
The payment "found" the debt only because the payment order indicated the same contract. If you indicated another — the debt of 1,160,000 would remain on 1210, and an advance would appear on 3510 for the second contract. Hence the discrepancies in the reconciliation act.
5. Types of operations (types of contracts)
The reference book does not have "types of operations" as a document, but the type of contract sets the logic:
- With the buyer — settlements 1210 / advances 3510;
- With the supplier — settlements 3310 / advances 1610;
- With the consignor (sale of goods, services);
- With the commission agent (purchase);
- Other (loans, guarantees, deposits — accounts are set manually).
6. What is "formed" when using
The contract itself when recording entries and movements does not create — it is a reference book. It participates as analytics (subaccount "Contracts") in the movements of documents:
- entries on 1210/3310/1610/3510 in the breakdown of the contract;
- records of the register "Mutual Settlements with Counterparties" — here the balance is calculated and advances are credited;
- contract details are pulled into ESF (ESF IS) and, if necessary, into SNT, which are issued from the sales document.
7. Printed forms
From the contract card and related documents, the following are available:
- Print of the contract itself — if a layout is configured for the type of contract (standard or connected through "Contracts" in advanced mode);
- Invoice — generated based on the contract;
- Reconciliation act of mutual settlements — for a specific contract;
- contract details are displayed in printed forms of waybill, invoice (ESF) and act.
8. Common mistakes
"The 'Contract' field is not filled in when processing the sale. → The document requires a contract with the appropriate type. Create a contract with the type "With the buyer" directly from the "Contract" field.
The contract is not visible in the selection list in the document. → The type does not match: "With the supplier" will not be substituted in the sale. Check the type of contract and organization — it must match the organization of the document.
"The currency of the contract differs from the currency of the document." → The contract is set to, for example, USD, while you are paying in tenge. Either correct the currency in the contract to ₸, or conduct settlements in the currency of the contract and set the exchange rate.
The advance was not credited, amounts hang on both 1210 and 3510. → Payment and sale were processed under different contracts. Bring both documents to one contract and reprocess.
"Accounting accounts for settlements with the counterparty are not filled in." → The contract has an empty section for accounts. Fill in 1210/3510 (buyer) or 3310/1610 (supplier).
9. FAQ
Are counterparty contracts a document or a reference book? A reference book. It does not create entries; it stores the terms of settlements that documents use.
How many contracts can be created for one counterparty? As many as you want. The debt is calculated separately for each — this is convenient when you both buy and sell with one counterparty.
How is VAT calculated in documents under the contract in 2026? At the rate of 16% (the standard VAT rate in the RK from 2026), VAT payable goes to account 3130. The contract itself does not set the rate — it is taken from the nomenclature/document.
What is the difference between "by the contract as a whole" and "by settlement documents"? In the first case, the total balance is calculated; in the second, each invoice/waybill is settled address-wise. The second mode is needed for accurate crediting of specific documents.
Can the type of contract be changed after entries have been made? Technically yes, but it is not necessary: the logic of accounts will change, and old movements will not be recalculated. Create a new contract.
Why is my contract not selectable in the sale? Not the right type (needs to be "With the buyer") or a different organization. Check both attributes.
Where are the accounting accounts for settlements set? Directly in the contract card, in the accounts section. By default, 1210/3510 for the buyer, 3310/1610 for the supplier; if necessary, change to long-term (1420/4110).
Does the contract affect the issuance of ESF? Yes. The number, date, and terms of the contract are pulled into the ESF and SNT. The ESF is issued from the sales document, but the details are taken from the contract.
How to delete an unnecessary contract? Only if there are no movements on it: mark for deletion and run "Delete marked objects." If there are entries — the program will not allow deletion.
10. Related documents
Based on the contract, the following are entered: Invoice, Sale of Goods and Services, Receipt of Goods and Services, Payment Documents (receipt/write-off from the settlement account), Reconciliation Act, ESF, SNT.
The contract is used in: documents of mutual settlements (sale, receipt, advance reports), reports "Debts of Buyers/Suppliers," "Reconciliation Act," in the register "Mutual Settlements with Counterparties."
How to find out your release: "Help" → "About the program" — there you will find the version of the platform and the configuration release.
The manual is prepared for "Accounting for Kazakhstan," version 3.0, release 3.0.74.2. In other releases, the composition of fields and printed forms may differ.