---
title: "Reference Guide “Accounting Check Rules” in 1C: Accounting for Kazakhstan 3.0 — Complete Manual"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-10-14
canonical: https://buhgpt.kz/suraqtar/spravochnik-pravila-proverki-ucheta-v-1s-buhgalteriya-dly-en
source: BuhGPT
---

# Reference Guide “Accounting Check Rules” in 1C: Accounting for Kazakhstan 3.0 — Complete Manual

> **TL;DR:** Verified on release 3.0.74.2 of “Accounting for Kazakhstan” (version 3.0). You have closed the month, but a credit balance has appeared in account 1210 “Short-term trade receivables” in the trial balance. Or the VAT data in account 3130 differs from the accounting registers. M

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Verified on release 3.0.74.2 of “Accounting for Kazakhstan” (version 3.0).
You have closed the month, but a credit balance has appeared in account 1210 “Short-term trade receivables” in the trial balance. Or the VAT data in account 3130 differs from the accounting registers. Manually reconciling hundreds of rows takes a long time. In this situation, you can open the “Accounting Check” processing tool, select the available checks, and run the analysis. The set of checks, their grouping, and the level of detail in the results are determined by how the mechanism is implemented in the installed release. Tax accounting is based on accounting data unless otherwise established by the Tax Code of the Republic of Kazakhstan (Article 202 of the Tax Code of the Republic of Kazakhstan).
1. Purpose
The mechanism is intended to verify accounting data according to the rules provided by the configuration: for example, to identify atypical balances, discrepancies between interrelated indicators, and incomplete transactions. If the “Accounting Check Rules” reference guide is available in the configuration, its items are used by the checking mechanism in accordance with their software implementation. The set of fields, execution conditions, and recommendation texts may differ between rules and releases.
The result of such a check helps identify areas that the accountant should analyze. It does not replace the reconciliation of primary documents, accounting data, invoices, tax registers, and tax forms: all these objects are accounting documentation used for tax accounting (Article 202 of the Tax Code of the Republic of Kazakhstan).
2. Where to Find It
The standard user path in release 3.0.74.2 is: “Reports” → “Accounting Check”. The availability of the command depends on the interface, enabled functionality, and user permissions. In the processing form, the accountant selects the available control sections and specifies the run parameters.
If the reference guide can be viewed in the installed configuration and the user has the required permissions, it can be found through “Functions for Technical Specialists” among the configuration reference guides. This command is usually available to users with extended permissions.
The object serves a technical purpose: the set of supplied rules is determined by the configuration and may change after an update. Therefore, it is safer for the accountant to manage the checks to be run through the available settings in the check form without editing technical data.
3. How to Complete It
First, open the supplied rule in view mode and compare the fields actually available with the control task. You should not create or modify an item using a universal template: the content of the item card and the method of executing the rule depend on the specific release and software implementation.
Setting Item
How to Work with It
What to Pay Attention To
Name
Use clear wording if the field can be edited.
The name should allow the accountant to understand the subject of the control and distinguish the rule from adjacent checks.
Check Section or Group
Select a value from the available list if this field is provided.
The group determines the rule’s position in the form or report. The exact effect of the field depends on the implementation.
Object or Area Being Checked
Match the value with the data that the rule is intended to analyze.
This may be an account, register, document, or another configuration object. The available options are defined by the program.
Trigger Condition
Review the condition as presented in the item card or software module.
Not every rule allows the user to modify the algorithm through the form. Changes to technical logic require assessment by a configuration specialist.
Error Text or Explanation
Use specific wording if editing is provided.
It is useful for the text to identify the detected discrepancy and the accounting area that needs to be analyzed.
Correction Recommendation
Specify the sequence of analysis without automatically concluding what caused the error.
A single discrepancy may be caused by different documents, analytics, or the sequence in which transactions were recorded.
Use of the Rule
Change the indicator only when it is actually available in the form.
In some versions of the mechanism, the set of checks to be run is controlled using section checkboxes directly in the processing tool.
Priority or Importance
Complete this only if the corresponding field is available.
The purpose and effect of such a field are determined by the specific rule implementation.
Practical advice. Before changing technical settings, save the original values and verify the result on a working copy of the infobase. After updating the configuration, compare the modified settings with the supplied version again.
4. Types of Rules (What the Reference Guide May Contain)
The available set of rules should be reviewed directly in the check form of the installed release. In practice, controls may be organized in the following areas:
- Balance checks — identify balances that require analysis based on the purpose of the account and its analytics.

- Data consistency checks — compare interrelated indicators from accounts, documents, and registers if such comparison is provided by the algorithm.

- Inventory balance checks — help identify negative quantitative or value balances and verify the sequence of warehouse transactions.

- VAT checks — analyze the information available to the program regarding the VAT rate, documents, and amounts. Transactions taxed at the standard rate in 2026 are subject to a rate of 16 %.

- Tax and social payment checks — compare calculated indicators within the algorithms included in the configuration.

- Period completion checks — help identify balances and transactions requiring analysis before the month is finally closed.

If an organization is required to maintain separate tax accounting, objects in separately accounted categories may not be combined when calculating tax liabilities; the procedure for such accounting must be established in the tax accounting policy (Article 210 of the Tax Code of the Republic of Kazakhstan). Therefore, the results of an automated check should be considered in light of the adopted separate accounting procedure.
5. What Is Generated During Operation
After running the check, the accountant receives the results of the data analysis for the selected sections and parameters. The content of the results depends on the period, organization, available checks, and information in the infobase.
- List of messages shows the checks for which the program detected a condition provided by the algorithm.

- Result details may include links to related documents, accounts, registers, or amounts if such detail is implemented for the specific rule.

- Explanations and recommendations help identify the accounting area for subsequent analysis.

- Work results are displayed in the “Accounting Check” form to the extent provided by the installed release.

For example, if a rule compares a sale with electronic invoice information, the result may indicate a document containing a discrepancy. The accountant should verify the transaction date, parties to the transaction, amounts, rate, status of the electronic document, and links between the objects. For tax accounting purposes, transaction results are recognized when the transactions occur, including from the date work is performed, services are rendered, or goods are shipped or transferred, rather than from the date of payment (Article 204 of the Tax Code of the Republic of Kazakhstan).
6. Print Forms
The result is analyzed in the “Accounting Check” processing form:
- Check Results Report contains messages and available explanations to the extent provided by the configuration.

- If the form has standard output commands, the result can be printed or saved in one of the formats supported by the program.

Before outputting the report, expand the required groups and verify the organization, period, and set of selected sections. These parameters affect the list of displayed rows. Use the saved report as a working breakdown and confirm conclusions using accounting documentation.
7. Common Errors
The rule is not displayed in the required section. Check whether the group is completed, whether the rule is available to the user, and whether the corresponding section is enabled in the processing form. Field names and the grouping procedure depend on the implementation in the release.
The VAT check shows discrepancies for current documents. For transactions taxed at the standard rate in 2026, verify the application of the 16 % VAT rate, the transaction date, document details, and the status of the accounting registers. For “Accounting for Kazakhstan,” the current branch is 3.0.74.x; this article was prepared using version 3.0.74.2.
A different rate is specified in documents from previous periods. Do not replace it automatically solely because of the current year. Match the rate to the transaction date and tax period. Under the accrual method, the result of a transaction is recognized when it occurs, rather than on the payment date (Article 204 of the Tax Code of the Republic of Kazakhstan).
A credit balance has been detected in account 1210. Check settlements by counterparty and agreement, sales and payment documents, analytics, debt transfers, and advance offsets. Determine the cause based on the substance of the transaction and the adopted accounting procedure, rather than solely on the balance indicator.
The check does not find a known discrepancy. Check whether the required section and rule are enabled and whether the organization and period have been selected correctly. Then determine whether the algorithm covers the specific object and condition that you expect it to check.
A negative inventory balance has been detected. Compare receipt and sales dates, warehouse, item, characteristics, and quantity. After correcting the documents, restore the posting sequence for the affected period and rerun the check. Inventory tax accounting is maintained in accordance with the rules established by the Tax Code of the Republic of Kazakhstan and applicable accounting requirements (Article 204 of the Tax Code of the Republic of Kazakhstan).
8. Frequently Asked Questions
What does the “Accounting Check Rules” reference guide do? — If it is provided by the installed release and available to the user, it contains technical data for the control mechanism. The actual set of rules and whether they can be edited must be determined from the configuration.
What does the accountant receive after running the check? — A list of detected discrepancies with available explanations and breakdowns. The level of detail down to a document, account, register, or amount depends on the specific rule.
Can I add my own check? — Only if the installed configuration and user permissions provide such a mechanism. Merely creating a reference guide item may not be sufficient: execution of the condition may be determined by software code. The change should first be tested on a copy of the database and for a limited period.
Why does the VAT check apply 16 % while documents from previous years show a different rate? — For 2026 transactions taxed at the standard rate, VAT of 16 % applies. Documents from previous periods are analyzed based on the transaction date and the rules of the corresponding period. The accrual method links recognition of a transaction to when it occurs, rather than to payment (Article 204 of the Tax Code of the Republic of Kazakhstan).
The check found a credit balance in account 1210 — what should I review? — Check sales and payment documents, agreements, settlement analytics, debt transfers, and advance offsets. After correcting the primary data, regenerate the trial balance and run the check again.
How can I temporarily exclude individual checks? — Clear the checkbox for the available section or rule in the processing form if such a setting is provided. Before closing the next period, recheck the set of enabled sections.
Why does the individual income tax check show a deduction discrepancy? — In 2026, the basic individual income tax deduction is 30 MCI per month. With an MCI of 4 325 ₸, this is 129 750 ₸. Compare the month of application, eligibility for the deduction, calculation settings, and payroll recalculation results.
The rule detected a sale without a linked electronic invoice — what should I do? — Open the sale, compare its details with the electronic invoice, and check the exchange status with the Electronic Invoicing Information System. An invoice forms part of the accounting documentation used for tax accounting (Article 202 of the Tax Code of the Republic of Kazakhstan).
Where can I view the result after running the check? — In the “Accounting Check” processing form. Expand the section containing the messages and select the required row to open the available details.
The tax check shows a discrepancy in the mandatory pension contribution base — what should I review? — Compare the accrued income, accrual type, calculation period, withholding settings, and employee recalculation results. For 2026 calculations, take into account the minimum wage of 85 000 ₸ and use a current release from payroll configuration branch 3.1.37.x.
9. Related Objects
Data used for the analysis:
- The “Accounting Check” processing tool provides a form for selecting parameters and running the available rules.

- The chart of accounts and accounting data may be used to analyze balances and turnovers. As a general rule, tax accounting is based on accounting data (Article 202 of the Tax Code of the Republic of Kazakhstan).

- VAT, inventory, and settlement registers may be involved in checks if access to them is provided by the corresponding algorithm.

Documents and transactions that may appear in the check results:
- Sales and purchase documents — when the discrepancies in amounts, VAT, quantity, or accounting data provided by the rule are detected.

- Invoices and electronic accompanying documents — when checking their availability, status, or consistency with accounting data within the implemented algorithm.

- Payroll documents — when analyzing calculated indicators for individual income tax and social payments if such checks are included in the configuration being used.

- Month-end closing transactions — when checking balances and the sequence of routine operations.

The automated result should be compared with primary documents, accounting documentation, tax registers, and forms. The taxpayer organizes tax accounting so as to consolidate information about taxable items, calculate taxes, and prepare tax reporting (Article 202 of the Tax Code of the Republic of Kazakhstan).
Signature
This manual was prepared for “Accounting for Kazakhstan,” version 3.0, release 3.0.74.2. Values for Kazakhstan for 2026: VAT 16 %, MCI 4 325 ₸, minimum wage 85 000 ₸, and the basic individual income tax deduction of 30 MCI per month. The installed release number can be viewed through “Help” → “About”.
Sources
- Tax Code of the Republic of Kazakhstan, Article 202 — tax accounting and the composition of accounting documentation.

- Tax Code of the Republic of Kazakhstan, Article 204 — tax accounting rules and application of the accrual method.

- Tax Code of the Republic of Kazakhstan, Article 210 — rules for maintaining separate tax accounting.

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