Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
The counterparty sent an act for services, and you sit down to enter it manually through "Operation" — and get stuck on the very first line. Which account to debit? 7210 or 7010? And where does the VAT go — 1420 or 1421? Memory fails you, and the chief accountant is not around to ask. This is exactly why the "Chart of Accounts Correspondences" reference guide exists. It’s your personal cheat sheet for standard entries: you describe "Debit such — Credit such — here’s why" once, and then you can find the right combination in a couple of seconds without digging through the chart of accounts.
1. Purpose
"Chart of Accounts Correspondences" is a reference guide-helper. It stores templates for standard entries: a pair "debit account — credit account" and a textual description of the economic operation. The guide itself does not make any entries and does not get into the accounting — it simply helps you quickly and accurately fill out a manual "Operation" (document "Manually Entered Operations").
2. Where to find
There are three ways:
- From a manual operation (main scenario). Section "Operations" → "Manually Entered Operations" → create a document → in the table part, click the account selection button and look for the "Chart of Accounts Correspondences" command nearby (selection by standard entry). Choose the desired line — both debit and credit accounts will be filled in immediately.
- Directly as a list of the reference guide — to manage and edit templates: "Operations" → "Chart of Accounts Correspondences" (in some interfaces — through "All Functions").
- Through the navigation link. "Service" → "Go to navigation link" and paste:
e1cib/list/Reference.ChartOfAccountsCorrespondences
This is the most reliable way to open the reference guide if you cannot find it in the section menu.
2a. How to know your release
Menu "Help" → "About the program". In the opened window at the top — the platform version (for example, 8.3.24), below — configuration release ("Accounting for Kazakhstan, version 3.0, release 3.0.74.2"). Always check the release: the location of commands and the set of standard templates may change between versions.
3. How to fill
Open the reference guide list and click "Create". There are a few fields, but each one works.
| Field | Required | Why and what will happen in case of error |
|---|---|---|
| Content | Yes | The text by which you will later search for the template ("Sale of goods", "Telecommunication services", "Payroll calculation"). If you write vaguely ("entry 1"), you won’t find it, and the purpose of the reference guide is lost. This content is also used in the operation comment. |
| Debit Account | Yes | The debit account from the standard chart of accounts of the RK. If you make a mistake with the account — the entry will go to the wrong place, distorting both the turnover and the tax registers. |
| Credit Account | Yes | The credit account. The logic is the same: an incorrect credit account will "pull" the amount into the wrong section of the balance sheet. |
| Code | auto | Assigned by the program, do not touch it manually. |
Several practical rules:
- Create meaningful, short descriptions — they are visible in the selection list.
- Specify only accounts, without amounts and sub-accounts. You will fill in the sub-accounts (counterparty, contract, nomenclature) in the operation itself — the reference guide only stores the "skeleton" of the entry.
- If one operation has two or three lines (income + VAT + cost), create a separate template for each line — this will make the selection more accurate.
- Group templates (button "Create Group"): "Sales", "Purchases", "Salaries and Taxes", "Bank and Cash".
4. Analyzed example with numbers
You sold goods to a client. You formalize this with a manual operation (for example, retail according to the reconciliation act for the day) and want to enter the entries without errors.
Condition. Sale of goods for 116,000 ₸, including VAT 16% — 16,000 ₸. The cost of goods sold — 70,000 ₸.
First, in the "Chart of Accounts Correspondences" reference guide, you have three templates:
| Content | Debit Account | Credit Account |
|---|---|---|
| Sale of goods to the customer | 1210 | 6010 |
| VAT on sales | 1210 | 3130 |
| Write-off of the cost of goods sold | 7010 | 1330 |
Now in the manual operation, click "Chart of Accounts Correspondences", select these three lines one by one and enter the amounts:
| Debit | Credit | Amount, ₸ | Meaning |
|---|---|---|---|
| 1210 | 6010 | 100,000 | Income from sales recognized (excluding VAT) |
| 1210 | 3130 | 16,000 | VAT accrued payable at the rate of 16% |
| 7010 | 1330 | 70,000 | Cost of goods sold written off |
Check: the buyer owes you 116,000 ₸ (the amount on account 1210: 100,000 + 16,000). Income — 6010 for 100,000 ₸. VAT payable — 3130 for 16,000 ₸. Financial result from the transaction — 100,000 − 70,000 = 30,000 ₸ gross profit.
The reference guide saved you the main thing here — you didn’t have to remember that income is 6010, not 6210, and that VAT in the RK for sales is reflected on 3130. You set it up once — and then you just select.
5. Types of templates (what can be stored)
The reference guide is not tied to the "type of operation" as a document — you fill it with any combinations. In practice, the following blocks are kept:
- Sales: Debit 1210 Credit 6010; Debit 1210 Credit 3130; Debit 7010 Credit 1330.
- Purchases: Debit 1330 Credit 3310; Debit 1420 Credit 3310 (input VAT); Debit 3310 Credit 1030.
- Bank and Cash: Debit 1030 Credit 1210; Debit 3310 Credit 1030; Debit 1010 Credit 1030.
- Salaries and Taxes: Debit 7210 Credit 3350; Debit 3350 Credit 3120 (individual income tax); Debit 3350 Credit 3220 (social security contributions).
- Closing/Other: Debit 6010 Credit 5610; Debit 5610 Credit 7010.
There can be as many templates as needed — this is your internal reference guide for the team.
6. What is formed when recording
It is important not to be misled by expectations: the element of the "Chart of Accounts Correspondences" reference does not create accounting entries, does not make movements in registers, and does not form electronic documents. It does not "post" at all — you simply record a line in the reference guide.
- Entries appear later — when you insert the template into the "Manually Entered Operations" document and record the operation itself.
- ESF and STS have no relation to this reference guide. Electronic invoices are issued from sales/receipts documents and exported to the ESF information system, not from manual operations and not from the correspondence reference.
- No movements in registers are made by recording in the reference guide.
In simpler terms: the reference guide is a hint, and the accounting consequences arise in the document where you transferred this hint.
7. Printed forms
The element of the reference guide does not have a separate printed form — there is no need to print "one correspondence." What is available:
- Print list — standard command "More" → "Print list" in the reference guide list form. This way you can print your table of standard entries and distribute it to the accounting department as a regulation.
- Printed forms (act, invoice, ESF, accounting certificate) relate to those documents where you transferred the correspondence, not to the reference guide itself.
8. Common errors
"The field 'Debit Account' is not filled" / "The field 'Credit Account' is not filled". You are trying to record a template without one of the accounts. Fill in both sides of the entry — the reference guide stores exactly the pair.
"Account not found" when selecting in the operation. The template refers to an account that is not in the current chart of accounts (for example, it remained from an old configuration). Open the template and reselect the account from the current standard chart of the RK (1210, 1330, 6010, 3130, etc.).
Selected correspondence — but the operation "does not match" / the report is empty. A common confusion: you created a template but forgot that it does not post anything by itself. Make sure you recorded and posted the "Manually Entered Operations" document, not just selected a line from the reference guide.
Sub-accounts not filled, red line in the operation. The reference guide does not store sub-accounts — and it shouldn’t. After selection, go to the operation line and fill in the counterparty, contract, nomenclature, warehouse for those accounts where analytics is required.
I can't find the needed template in the selection. The content is vaguely defined. Rename it: write it as you would actually search for it visually ("Service sales", "Return from customer").
9. FAQ
Is it a document or a reference guide? A reference guide. It does not post and does not get into accounting — it only helps fill out a manual operation.
Does it create entries by itself? No. Entries arise when you transfer the template to the "Manually Entered Operations" document and post it.
How to call correspondences directly when entering an operation? In the table part of the operation, next to the account selection, there is a command "Chart of Accounts Correspondences" — select a line, and both accounts (Debit and Credit) will be filled in immediately.
Can I add my own correspondences? Yes, that is the main scenario. Click "Create", specify the content, debit account, and credit account. Create as many as your team needs.
Is it necessary to specify sub-accounts (counterparty, contract, nomenclature)? No, the reference guide only stores accounts. You fill in the analytics in the operation itself — where the account requires it.
Does the reference guide affect month-end closing, VAT, or tax reporting? Directly — no. Reporting is influenced by the entries of posted documents. The reference guide only speeds up and reduces errors in manual input.
Where does the VAT rate of 16% come from? Not from this reference guide. The rate is set in sales/receipts documents and in the invoice. Here you only store the pair of accounts, for example, Debit 1210 Credit 3130 for accrued VAT.
Why does the element not have a printed form? There is no need to print one pair of accounts. You need the entire list — use "More → Print list" in the reference guide list form.
Can I delete unnecessary templates? Yes. Mark the element for deletion and perform "Delete marked objects". This will not affect already posted operations — the accounts are saved in the entries themselves.
Where to get a ready-made set of standard entries for the RK? Some templates come with the configuration, and others you fill in according to your accounting policy: sales (1210/6010, 1210/3130), purchases (1330/3310, 1420/3310), salaries (7210/3350), bank (1030/1210).
10. Related documents
- Based on what it is used: the reference guide is called from the document "Manually Entered Operations" (section "Operations"). This is its main "consumer".
- What is nearby: standard chart of accounts (accounts for templates are taken from there), documents "Sales", "Receipt", "Write-off from current account", "Receipt to current account" — their entries are conveniently repeated in manual operations through these same correspondences.
- What it does not relate to: the ESF and STS have no relation to the reference guide — electronic documents are formed from sales/receipts documents and exported to the ESF information system separately.
How to know your release
"Help" → "About the program": it shows the version of the 1C:Enterprise platform and the configuration release. This manual has been checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). If you have a different release, the names of commands and the set of standard templates may differ slightly.
Prepared for release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).