Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
End of the quarter. The chief accountant requests the Cash Flow Statement (CFS), you generate it — and half of the amounts fall into the "Other Receipts" and "Other Payments" lines. Bank credit mixed with revenue, the purchase of fixed assets went into current activities. The report does not match, the auditor asks questions. The reason is almost always the same: payment documents for the quarter were filled out without a cash flow article or the first one that came to hand. The "Cash Flow Articles" directory is exactly the classifier that sorts each of your payments into sections of the CFS. Fill it out correctly once — and the report will compile itself.
1. Purpose
The directory stores a list of articles by which you allocate receipts and payments of money. Each article is linked to the type of cash flow (operating, investing, financing activities). The Cash Flow Statement is built based on these articles. The directory itself does not perform any calculations or postings — it classifies movements that create payment documents.
2. Where to find
Three ways, choose the convenient one:
- Through the section: "Bank and Cash" → in the "Directories" block → "Cash Flow Articles".
- Through "All Functions" / main menu: "Directories" → "Bank and Cash".
- Directly in the document: in any payment document, the "Cash Flow Article" field has a selection button → "Show All" → "Create" — you can create an article without leaving the payment.
The fastest way is the navigation link. Copy it, in 1C press "Service" → "Go to Navigation Link" (or Ctrl+click on the address line) and paste:
e1cib/list/Directory.CashFlowArticles
2a. How to know your release
The menu "Help" → "About the Program" (or the "i" icon in the upper right corner). In the opened window: at the top — the platform version (for example, 8.3.24.xxxx), below — configuration release "Accounting for Kazakhstan", version 3.0. If your release is older than 3.0.74.2, some fields may look different, but the logic of the directory is the same throughout version 3.0.
3. How to fill
You open the list and click "Create". There are few fields, but each affects the report.
| Field | What it is and why | If filled incorrectly |
|---|---|---|
| Name (mandatory) | How the article is named in lists and documents. Write according to the meaning of the payment: "Payment to suppliers for goods", "Receipts from customers", "Salary payment", "Loan repayment". | Abstract "Other" or "Payment" — later you won't distinguish one article from another, and the allocation of payments will turn into a lottery. |
| Code | Assigned automatically. You can set your own (for example, "01", "02") for sorting. | Does not affect accounting at all, only the order in the list. |
| Type of cash flow (mandatory by meaning) | Key field. Determines which section of the CFS the amount will fall into: Operating (current), Investing, Financing activities. There is also a value for internal money transfers. | Main reason for a distorted CFS. If you set the loan to "Operating" instead of "Financing" — it will inflate revenue from current activities. |
| Group (parent) | The directory is hierarchical. Articles can be conveniently grouped into folders: "Operating Activities", "Investing", "Financing". | Not critical, but without grouping, it's hard to search in a long list. |
Filled — "Save and Close". That's it, the article is ready for use in payment documents.
Important about the type of movement. It is precisely by it that the CFS is compiled using the direct method. Sort the articles like this:
- Operating (current): revenue from customers, payment to suppliers, salaries, taxes (individual income tax, pension contributions, social tax, VAT payable), rent, utilities.
- Investing: purchase/sale of fixed assets and intangible assets, issuance and return of loans to third parties, purchase of shares.
- Financing: receipt and repayment of loans and borrowings, contributions from founders, payment of dividends, buyback of own shares.
4. Analyzed example with postings
The directory itself does not make postings. It "comes to life" within the payment document. I will show with a cross-sectional example for one day of an LLP on the general taxation regime.
Operation 1. Receipt from the customer. The customer repaid the debt for the shipped goods — 1,160,000 ₸ (including VAT 16%). You create the document "Receipt of cashless funds", operation type "Payment from customer", in the Cash Flow Article field you set "Receipts from customers" (type of movement — Operating).
Document posting:
| Debit | Credit | Amount, ₸ | Content |
|---|---|---|---|
| 1030 | 1210 | 1,160,000 | Money received in the current account from the customer |
Operation 2. Payment to the supplier for goods. You transfer to the supplier 812,000 ₸. Document "Write-off of cashless funds", type "Payment to supplier", cash flow article — "Payment to suppliers for goods" (Operating).
| Debit | Credit | Amount, ₸ | Content |
|---|---|---|---|
| 3310 | 1030 | 812,000 | Goods paid to the supplier |
Operation 3. Receipt of a loan. The bank credited a loan of 5,000,000 ₸. "Receipt of cashless funds", type "Receipt of loan", cash flow article — "Receipt of loans and borrowings" (Financing).
| Debit | Credit | Amount, ₸ | Content |
|---|---|---|---|
| 1030 | 3010 (loan) | 5,000,000 | Bank loan credited |
What is visible in the CFS. When you generate the "Cash Flow Statement" for the period, the amounts will be distributed as follows:
- Section "Operating Activities": inflow 1,160,000 (from customers) − outflow 812,000 (to suppliers) = +348,000 ₸.
- Section "Financing Activities": inflow +5,000,000 ₸ (loan) — and it does not mix with revenue.
If in operation 3 you mistakenly selected an article with the type "Operating", the report would show an inflow from current activities of +5,348,000 ₸. The analyst would conclude that the business generates a huge operating flow, although this is borrowed money. This is the cost of one incorrect checkbox in the directory.
5. Types of cash flow
These are the "types of operations" of the directory — the reason it exists. Enumeration values:
| Type of movement | CFS Section | Typical articles |
|---|---|---|
| Operating (current) activities | Section I | Revenue, payment to suppliers, salaries, taxes, rent |
| Investing activities | Section II | Purchase/sale of fixed assets and intangible assets, loans issued |
| Financing activities | Section III | Loans, borrowings received, dividends, contributions from founders |
| Internal transfer / other | Transactions between your accounts and cash | Transfer from the current account to cash and back |
6. What is formed when using
Note: this is a directory, not a document. It does not post, does not create accounting entries, does not generate electronic invoices (ESF) or tax returns — electronic documents (ESF through the ESF information system, tax returns) are issued from sales and receipt documents, not from here. The role of the directory is analytical:
- The article is inserted into the "Cash Flow Article" attribute of payment documents (receipt/write-off of cashless funds, PCO, RCO);
- When these documents are posted, the article is written into the accumulation register "Cash Flow Movements" along with the type of movement;
- Based on this register, the Cash Flow Statement is built;
- In the breakdown of transactions for accounts 1030, 1010, etc., you see the article as an analytic.
In simpler terms: the directory is a label that you stick on each payment, and the payment document collects these labels into a report.
7. Printed forms
The directory element does not have its own printed form — it is a classifier, not a blank form. "On paper," articles manifest indirectly:
- Cash Flow Statement (direct method) — here articles form the lines of sections I–III.
- Turnover and balance sheet for the account and Account Analysis for cash accounts (1030, 1010) — with selection and grouping by cash flow article.
- Account card 1030 — a column with the article in the breakdown.
8. Common errors
"The field 'Cash Flow Article' is not filled in" — when posting a payment document. The program will not allow posting without an article (with control enabled). Open the document, fill in the "Cash Flow Article" field, repost it. To avoid catching this on every payment, set default articles for typical operations.
CFS does not match / everything in "Others". This means that some payments were posted without an article or with an article without a type of movement. Open the article's field "Type of movement" — it should not be empty. Finding "article-less" payments is easiest through the turnover balance for account 1030 with grouping by cash flow article: an empty line "" indicates the culprits. Repost them with the correct article.
The loan ended up in operating activities. A classic. The article "Receipt of loans and borrowings" has the type "Operating". Correct the type to "Financing" and repost documents for the period (or use group reposting).
Duplicate articles. Users create "Payment to supplier", "Payment to suppliers", "payment to suppliers." — three articles for one. The report gets fragmented. Keep one, mark duplicates for deletion through "More" → "Mark for deletion", transfer excess payments to the main article.
Cannot delete the article — "Object is in use". The article is linked to posted documents. First, remove the links (reselect the article in documents through link search: "More" → "Related documents"), then delete.
9. FAQ
Q: Is it mandatory to fill in the cash flow article in every payment? A: If the control of cash flow articles is enabled in the accounting policy settings — yes, without it the document will not be posted. Even if control is off, fill it in: without an article, the payment will not fall into the CFS in the required section and will settle in "others".
Q: How does the cash flow article differ from the expense article? A: The expense article classifies expenses (accounts 7000s, 8000s) for the profit and loss statement. The cash flow article classifies cash movements for the CFS. Rent payment: cash flow article "Rent" (operating), while the expense by act is the expense article "Rent of premises". Different reports, different directories.
Q: What type of movement should be used for VAT payment (account 3130), individual income tax, pension contributions, social tax? A: All taxes and mandatory payments (VAT payable — 3130, individual income tax, pension contributions 10%, social tax 6%) — these are operating activities. They do not belong to investing/financing.
Q: What about dividend payments and contributions from founders? A: Both are financing activities. Dividends are an outflow, contributions from founders to capital are an inflow.
Q: Where to classify the purchase of fixed assets or a vehicle? A: Investing activities. Payment to the supplier for fixed assets in the CFS stands separately from payment for goods, so create a separate article "Acquisition of fixed assets".
Q: Transfer of money from the current account to cash — what article? A: This is an internal transfer between your accounts. Use an article with the corresponding type of movement (internal transfer). In the CFS, such transactions are collapsed and do not distort the total for activities.
Q: Can I set a default cash flow article so I don't have to select it manually? A: Yes. For typical operations (payment to supplier, receipt from customer), the article is automatically inserted based on the type of document operation if it is configured. Also, when uploading a bank statement, you can set rules for inserting the article based on the purpose of the payment.
Q: I corrected the type of movement for the article. Will the report update itself? A: Not completely. The directory has been corrected, but the register "Cash Flow Movements" retains data at the time of posting documents. Repost the payment documents for the period (group reposting in "Operations" → "Group reposting"), then re-generate the CFS.
Q: Does the cash flow article affect accounting entries and taxes? A: No. The article does not affect postings, VAT 16%, individual income tax, and other taxes at all — it is purely an analytical breakdown for the CFS. An error in the article distorts only the...
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