FinancialAccountingGroupsIncomeExpenses" reference (UT for Kazakhstan 3.4)

1. Identification

Purpose. The catalog stores financial accounting settings groups for income and expenses — analytical keys that link operational documents (sales, receipts, write-offs, services rendered) with statutory/financial accounting parameters: income and expense accounts, income/expense items, business lines, and posting reflection rules. This is a classic "settings" catalog of the financial accounting subsystem: by itself it does not generate movements, but it is to its elements that items, item types, agreements, and organizations are "linked" so that when the period is closed and postings are generated, the system knows which accounting account (6010, 7010, etc.) and which item to assign the amount to.

Where to find it in 1C. Section "Service subsystems" → "Financial accounting settings groups for income/expenses". Navigation link: e1cib/list/Catalog.ГруппыФинансовогоУчетаДоходовРасходов.

The catalog belongs to service (settings) subsystems, so it is accessible in the interface to users with financial accounting administration rights and is not usually shown to a regular sales manager.

2. Attributes and Tabular Sections

The catalog is built according to the standard "financial accounting settings" scheme: header attributes define the group's identification, while account reflection parameters are moved out into separate information registers (reflection rules) linked to the catalog item. Below is the purpose of the fields.

2.1. Standard attributes

2.2. Header attributes

2.3. Tabular sections / related record sets

Account reflection rules in Trade Management for Kazakhstan are typically defined not by catalog columns, but by related information registers (e.g., "Income and Expense Accounting Accounts"), where the following are specified for each group:

Requires verification in the specific build: the exact composition of tabular sections vs. moving rules to an information register may differ between 3.4.x branches — verify against the version 3.4.5.21 configurator.

3. Forms

4. Key Module Procedures

The attached evidence does not provide the module program code (BSL) — only the purpose facet is given. Therefore, below are the typical handlers for a catalog of this kind; when customizing, verify against the actual modules of build 3.4.5.21.

Object module (ObjectModule):

• FillingProcessing(FillingData, ...) — pre-fills items/accounts when entering based on a source or by default.
• FillCheckProcessing(Cancel, CheckedAttributes) — checks that the income/expense account and item are filled before posting the record.
• BeforeWrite(Cancel) — validation of settings consistency (e.g., the income account must belong to the income class of the RK chart of accounts).

Manager module (ManagerModule):

• GetFinancialAccountingGroup(...) / helper functions for selecting the setting for a document — return an item by organization/item/operation.
• Procedures for filling printed/service data handlers.

Item form module:

• OnCreateAtServer — configures field visibility depending on the organization's accounting policy.
• OnChange handlers for "Organization", "IncomeItem", "ExpenseItem" attributes — synchronization of dependent fields and account availability.

5. Posting and Movements

The catalog is a settings object, is not a document, and does not generate its own register movements. Its items participate in the posting of other objects: when sales/receipt documents are posted and during period-close scheduled operations, the system uses the financial accounting group to determine the accounts and items for postings.

Typical postings to which the settings group is "connected" (RK chart of accounts, VAT rate 16%):

Sale of goods to a customer (document "Sales of goods and services"):

Receipt of goods from a supplier:

Payment / cash receipt:

VAT calculation example (RK 2026 rate = 16%). Shipment of goods worth 1,000,000 ₸ excluding VAT: VAT = 1,000,000 × 16% = 160,000 ₸; amount receivable from customer — 1,160,000 ₸ (Dr 1210 Cr 6010 — 1,000,000 ₸; Dr 1210 Cr 3130 — 160,000 ₸).

It is precisely the income account (6010) and expense/cost of sales account (7010) fields, set in the financial accounting group, that are substituted into these postings. Electronic documents are generated by separate mechanisms: ESF (electronic invoice in the ESF information system) and SNT (goods waybill) are issued for sales/transfer documents and use the same amounts and VAT rate.

6. Related Objects and Entry Based On

Reference the catalog (use the financial accounting group as an attribute/setting):

• "Items" and "Item Types" catalogs — determination of income/expense accounts for a product/service.
• "Customer/Supplier Agreements" — override of the setting per counterparty.
• "Income Items", "Expense Items" — financial result analytics.
• Sales, receipt, service rendering, write-off documents — read the setting when posted.
• Information registers of the financial accounting subsystem ("Income and Expense Accounting Accounts").

Entry based on. Entry based on is not typical for a settings catalog; filling is usually done manually by the financial accounting administrator or via predefined supplied data. Reverse entry (creating documents based on the group) is not provided.

7. Extension Points

• Configuration extensions (without removal from support): adding group attributes (e.g., an additional analytical attribute), subscribing to BeforeWrite/FillCheckProcessing events.
• Overridable financial accounting modules: rules for selecting the group and accounts can be further configured in the common modules of the financial accounting subsystem.
• Additional attributes and information (properties mechanism) — for industry-specific analytics without modifying metadata.
• Accounting account information registers — the main standard point for configuring the "group → RK accounts" correspondence (6010/7010/3130, etc.) without code modification.
• When RK tax parameters change for 2026 (VAT 16%, IIT, OPV, etc.), rate catalogs and accounting policy are configured, while the financial accounting group only routes amounts to the required accounts.

Requires verification: the presence of predefined items and the exact composition of information registers in build 3.4.5.21 — verify against the configurator.