Nomenclature Financial Accounting Groups" reference book (UT for Kazakhstan 3.4.5.21)

1. Identification

Purpose. The catalog stores named groups (profiles) of financial accounting settings that are assigned to items and/or item types. A catalog element is not the item itself, but a classifier that groups items with identical rules for reflection in statutory/management accounting: inventory, income and expense accounts, tax behavior (VAT rate and type), and analytics of items. Thanks to this grouping, there is no need to specify accounts and tax parameters on each item card — they are defined once at the group level, and the item simply references it. The catalog is one of the "keys" of the mechanism for configuring how documents are reflected in postings (along with settlement financial accounting groups, expense/income items, and account determination rules).

2. Header attributes and tabular sections

The catalog is simple; hierarchy is usually not used (a flat list of profiles). Below is the typical set of attributes for objects of this purpose in UT KZ 3.4.

Standard attributes

Accounting setup attributes

The exact list of attributes and whether the accounts are stored directly in the catalog or in the related "Item accounting accounts" information register requires verification in the specific 3.4.5.21 build — in different 3.4 releases some settings are stored in the register, with the catalog serving as a dimension.

Tabular sections

In the standard version there are no tabular sections: the catalog stores an atomic profile. The detailing "group × price type/warehouse/organization" is moved to related information registers.

3. Forms

4. Key module procedures

No separate BSL evidence for this object is attached (only the purpose facet is present in the source). Below are typical handlers for a catalog of this kind; specific module:line paths should be verified in the Configurator of the 3.4.5.21 build.

Object module (FillingProcessing, BeforeWrite, FillCheckProcessing)

• FillCheckProcessing — controls the mandatory nature of accounting accounts and VAT rate before writing; prevents creating a profile without a revenue/cost of sales account.
• BeforeWrite — normalizes attributes, checks consistency (e.g., for the "Service" type, the 1330 inventory account should not be required).

Item form module

• OnCreateAtServer — populating default values (16% rate, accounts 1330/6010/7010/3130), configuring field visibility depending on the item type.
• OnChangeItemType (field handler) — redefining the availability and values of accounts when switching between "Goods/Service".

Common modules of the accounting mechanism

• Account determination procedures (type ReflectionOfDocumentsInStatutoryAccounting / ItemAccounting), which return the set of accounts by reference to the financial accounting group when posting sales/receipt documents.

The presence and exact names of procedures are version-specific and should be verified in the Configurator.

5. Posting and movements

The catalog itself does not generate movements — it is a classifier. It affects postings through documents that reference the item financial accounting group. When posting documents, the configuration substitutes accounts and tax parameters from the group. Below is the standard logic for the KZ chart of accounts.

Goods receipt (from supplier)

Sale of goods (to customer)

Payment

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

Affected registers (typical UT set):

• Goods/cost accumulation registers ("Goods in warehouses", "Cost of goods");
• Settlement registers ("Settlements with customers", "Settlements with suppliers");
• VAT registers / data for ESF and SNT;
• "Reflection of documents in statutory accounting" register (postings are generated here based on accounts from the financial accounting group).

KZ electronic documents: based on the sale, an ESF is generated (ESF IS), and for the movement/turnover of excisable and traceable goods — an SNT. The VAT rate in the ESF is taken from the group settings (16% by default).

6. Related objects and creation based on

Use of the catalog (references to the group):

• Catalog.Items — "Financial accounting group" attribute;
• Catalog.ItemTypes — default value inherited by items;
• Goods movement documents: "Purchase of goods and services", "Sale of goods and services", "Goods transfer", "Goods receipt/write-off", "Goods return".

Related setup objects:

• "Item accounting accounts" information register (if accounts are stored outside the catalog);
• Catalog.VATRates — source of the 16% / 0% / "Without VAT" rate;
• Settlement financial accounting groups (analogous mechanism for counterparties/contracts);
• Income and expense items.

Creation based on. Creation based on is not typical for a classifier catalog: elements are created manually in the settings list or supplied as predefined. Based on documents that use the group, ESF/SNT and payment documents are generated — but this relates to documents, not to the catalog itself.

7. Extension points

• Configuration extension (Extensions). Adding profile attributes (additional analytics, accounts for management accounting), borrowing item/list forms, overriding OnCreateAtServer.
• Event subscriptions. BeforeWrite/OnWrite for the catalog to check consistency of accounts and rates.
• Additional attributes and information (properties subsystem) — without changing the configuration.
• Overridable common modules of the account determination mechanism — adjusting account substitution rules during posting.
• Account determination handlers — for non-standard logic (import, commission, services) considering the 16% VAT rate and accounts 1330/6010/7010/3130.

When making customizations, consider that some settings may be stored in an information register rather than in the catalog's attributes — extend whichever object actually holds the accounts in the 3.4.5.21 build.