---
title: "Guide to \"Cash Flow Movements\" (Cash Flow Statement Items) in 1C:Accounting for Kazakhstan 3.0"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-09-07
canonical: https://buhgpt.kz/suraqtar/spravochnik-dvizheniya-denezhnyh-sredstv-stati-dds-v-1s-b-en
source: BuhGPT
---

# Guide to "Cash Flow Movements" (Cash Flow Statement Items) in 1C:Accounting for Kazakhstan 3.0

> **TL;DR:** Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). You are closing the month and generating the cash flow report (form 4, OCF). And there, half of the payments fall into the "Other payments" line — even though it was a regular payment to a supplier and sala

---

Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).

You are closing the month and generating the cash flow report (form 4, OCF). And there, half of the payments fall into the "Other payments" line — even though it was a regular payment to a supplier and salary payment. Or vice versa: you are making a withdrawal from the current account, but 1C does not allow you to close the document and complains about the unfilled field "Cash flow article". In both cases, you come here — to the "Cash Flow Articles" reference. This is a classifier that sorts each of your payments and receipts into the correct lines of the OCF. Make a mistake here once — and the entire cash flow report will have to be reassembled manually.

1. Purpose

The "Cash Flow Articles" reference (in essence — "Cash Flow Articles", CFA) stores a list of articles that you use to mark each cash inflow and outflow in the bank and cash register. Each article is linked to a type of movement, and the type of movement is linked to a specific line in the cash flow report (operating, investing, financing activities). This is purely an analytical reference: it does not create any entries, but it directly affects how the money will be distributed in form 4.

2. Where to find

You can open the list in two ways:

- Section "Bank and Cash" → block "References and Settings" → "Cash Flow Articles". In some releases, the link is located in the section "References" → "Cash" → "Cash Flow Articles".

- Directly from any payment document — by clicking the selection button in the field "Cash flow article", click "Show all" (+) and you will get to this same reference.

A quick way to open the exact needed list: "Service" (or icon ☰) → "Functions for Technical Specialists" → field "Go to navigation link" and paste:

e1cib/list/Reference.CashFlowArticles

2a. How to know your release

"Help" → "About the Program" (in the "Taxi" interface — icon "i" or main menu → "Help" → "About the Program"). In the opened window, you can see the platform version (for example, 8.3.24) and the configuration release — the line "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". If your release differs, the location of the menu items may shift slightly, but the logic of the reference remains the same.

3. How to fill

Open the reference → "Create". There are few fields, but each affects the report.

Field
Mandatory
Why and what will happen in case of error

Name
Yes
This is what you will see in the selection list when making a payment. Be specific: "Payment to suppliers for goods", "Labor payment", "Taxes and payments to the budget". Vague "Other" will later turn the OCF into a mess.

Type of movement
Yes
The main field. It determines the line and section of the OCF (operating / investing / financing activities). If you make a mistake — the payment will fall into the wrong section, and the totals by types of activities will be incorrect.

Group (folder)
No
The reference is hierarchical. It is convenient to group articles into folders "Current Activities", "Investment", "Financial" for quicker selection. It does not affect the report.

Action steps:

- Click "Create" (or "Create group" if you are creating a folder first).

- Enter Name — briefly and unambiguously.

- Select Type of movement from the list (see section 5). This is a key step.

- "Save and close".

Tip: do not create dozens of almost identical articles. 8–12 articles covering your actual operations are sufficient. The fewer articles — the cleaner the report and the less often employees make mistakes when selecting.

4. Detailed example with entries

You are paying the supplier LLP "Snabservice" for goods: 1,160,000 ₸, including VAT 16% — 160,000 ₸ (cost of goods 1,000,000 ₸). The goods have already been received earlier.

Step 1. In the reference, create an article:

- Name: "Payment to suppliers for goods and services"

- Type of movement: "Payment to suppliers (contractors) for raw materials, materials, works, services" (operating activity).

Step 2. In the document "Withdrawal from the current account", operation type "Payment to supplier", in the field "Cash flow article" select the created article. Amount — 1,160,000 ₸.

Document entry upon processing:

Debit
Credit
Amount, ₸
Description

3310
1030
1,160,000
Debt to supplier paid from current account

Note: VAT in the payment is not highlighted as a separate entry — it was accounted for earlier, upon receipt of the goods (Debit 1330 Credit 3310 — 1,000,000; Debit 1420 Credit 3310 — 160,000). The payment closes the entire liability 3310 in full.

What the article provides. This 1,160,000 ₸ will, thanks to the selected article, appear in the cash flow report in the section "Operating activities" → "Outflow: to suppliers for goods, works, and services". If you left the field empty (or selected "Other"), the amount would fall into the line of other payments and distort the operating cash flow.

Mini-example for budget payments. When transferring taxes and contributions (CIT 10%, social tax 10%, social tax for the unemployed 3.5%, health insurance 2%, mandatory health insurance 3%, social contributions 5%, social tax 6%) create a separate article "Taxes and payments to the budget" with the type of movement "Settlements for taxes and payments to the budget" — then all these transfers will gather in one line of operating activities, rather than spreading across "others".

5. Types of movement (all values)

The type of movement is a listing linked to the lines of the OCF. The values are grouped by three types of activities:

Operating (current) activities:

- Receipt from the sale of products, goods, works, and services

- Receipt of rental, licensing payments, commissions, etc.

- Other receipts from current operations

- Payment to suppliers (contractors) for raw materials, materials, works, services

- Employee labor payments

- Payment of interest on debt obligations

- Settlements for taxes and payments to the budget (CIT, VAT, individual income tax, social payments)

- Other payments from current operations

Investing activities:

- Receipt from the sale of fixed assets (FA, intangible assets)

- Receipt of dividends, interest on financial investments

- Acquisition, creation, modernization of fixed assets

- Acquisition of shares, stocks, provision of loans

Financing activities:

- Receipt of loans and borrowings

- Repayment of loans and borrowings

- Receipt of owner contributions (issuance)

- Payment of dividends

- Other receipts/payments from financial operations

Additionally, there is a service value "Other (not classified)" — use it only for internal transfers between your accounts and cash register, so they do not duplicate flows.

6. What is formed when using

The element of the reference itself does not create any entries: there are no accounting entries, no electronic invoices (ESF), no tax returns (TR) — these are generated by shipping and payment documents, not the classifier. The article works as follows:

- You select it in payment documents (withdrawal/inflow to the account, cash orders).

- When processing these documents, a movement is made in the accumulation register "Cash Flow Movements" (register for OCF) indicating your article and type of movement.

- From this register, the cash flow report (form 4) is built.

So the chain is: reference → field in payment → cash flow register → report line.

7. Printed forms

The element of the reference does not have a separate printed form — it is a classifier, not a document. From the list form, a standard output of the list for printing is available through "More" → "Output list" (to file/to printer). Substantive printed forms (OCF) are obtained already in the report, not in the reference.

8. Common errors

1. "The field 'Cash flow article' is not filled."
Occurs when processing a withdrawal/inflow if mandatory article filling is enabled in the accounting settings. Open the payment document, select or create an appropriate article, and reprocess.

2. All payments fall into "Other payments" in the OCF.
This means that the article does not have or has an incorrect type of movement. Open the article, set the correct type, then reprocess the documents for the period (bulk reprocessing) to update the cash flow register.

3. Internal transfers duplicate cash flow.
Moving money from the account to the cash register or between your accounts is neither an inflow nor an outflow of the business. For such operations, create an article with the type "Other (not classified)" or use the document "Cash Transfer", which does not participate in the OCF.

4. Cannot mark the article for deletion — "Element is in use".
The article is already in processed payment documents. Replace it in the documents with the current one (using the "Find and Replace Values" processing), then delete.

5. Duplicates of articles with the same meaning.
These cause the flow for the same operation to be split into several lines. Keep one, and delete the others after replacing in the documents.

9. FAQ

What is the difference between a cash flow article and an expense article?
A cash flow article classifies the movement of money (for form 4, cash method). An expense article classifies expenses for the profit and loss report (accrual method). Payment to a supplier is a cash flow movement (cash flow article), while the write-off of materials for production is an expense (expense article).

Is it mandatory to fill in the article in every payment document?
It depends on the accounting settings. If you are generating the OCF — always fill it in, otherwise the report will be incomplete. Many make it mandatory so that the accountant does not forget.

Does the cash flow article affect accounting entries?
No. Entries (Debit/Credit) are determined by the type of operation of the document and the accounts. The cash flow article is only analytics for the register and cash flow report.

Where to classify tax and social payment payments?
Create an article with the type "Settlements for taxes and payments to the budget" — it relates to operating activities. This includes CIT, social tax 6%, social tax for the unemployed 10%, social tax for the unemployed 3.5%, health insurance 2%, mandatory health insurance 3%, social contributions 5%, VAT, and CIT.

How to classify dividend payments?
This is financing activity — type of movement "Dividend payment". The withheld CIT is transferred to the budget as a separate payment with the article "Settlements for taxes and payments to the budget".

Receiving and repaying a loan — what type of movement?
Financing activity: "Receipt of loans and borrowings" for inflow and "Repayment of loans and borrowings" for repayment of the principal debt. However, interest on the loan is operating activity ("Payment of interest on debt obligations").

Purchased fixed assets — where to classify its payment?
Investing activity, type "Acquisition, creation, modernization of fixed assets". This also applies to advances to suppliers for fixed assets.

How to transfer money from the bank to the cash register without duplicating in the report?
Use an article with the type "Other (not classified)" or the document "Cash Transfer". Internal transfers should not increase either inflow or outflow in activities.

Can articles be made by departments or projects?
In the cash flow reference itself, there are no divisions by departments — this is separate analytics of documents. Do not mix: for projects, use expense articles/activity directions, and keep the cash flow short and universal.

Why does the amount in the OCF differ from the turnover on account 1030?
Most often due to payments without an article or with the article "Other", as well as due to internal transfers. Check the cash flow register for empty articles and reprocess the documents.

10. Related documents

The reference is not introduced "on the basis of" — you create articles manually and insert them into payment documents. The "Cash Flow Movement" article is used in:

- Withdrawal from the current account and Receipt to the current account — field "Cash flow article".

- Cash expenditure order and Cash receipt order.

- Payment order (as a template for future withdrawal).

- Cash Transfer — usually without an article or with the service "Other".

The total of all these documents is collected in the cash flow report (form 4) in the "Reports" section.

How to know your release: "Help" → "About the Program" — there you will find the platform version and configuration release. This manual has been checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).

---
_BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_