Reference Guide "Cash Flow Items" (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Purpose. The catalog is designed for the classification and detailing of the enterprise's cash flows when reflecting cash and bank operations. It is used by accountants and finance professionals for analytical accounting of cash inflows and outflows by types of activities (operating, investing, financing). It is a mandatory measure when processing documents related to cash movements (cash orders, bank statements, advance reports) and serves as the basis for forming the Cash Flow Statement (CFS) using the indirect/direct method according to IFRS standards. It includes a versioning mechanism to track changes in the classifier.

Where to find in 1C: section "Cash" → "Money movement articles". Also available from payment document forms by selecting the attribute "CFS Article".

2. Attributes and Table Parts

2.1 Header Attributes

Standard attributes: Code, Name, Parent (hierarchy), ThisIsGroup, DeletionMark, Predefined.

2.2 Table Parts

AdditionalAttributes

Storage of user-defined properties of catalog items, configurable through the "Properties" subsystem (BSP).

3. Forms

4. Key Module Procedures

In evidence, software modules (BSL) are not attached. For this type of catalog in the standard configuration, standard handlers are used:

• Element form module

  • OnCreateOnServer — connecting the "Properties" subsystem (PropertyManagement.OnCreateOnServer) for displaying additional attributes; setting field availability.
  • OnReadOnServer / BeforeWriteOnServer — servicing versioning and additional information.
  • Connect_BeforeExecutingCommand / Connect_ExecuteCommand — command handlers of the "Properties" subsystem.

• Object module

  • FillingProcessing — filling in attributes when creating a new item (including default values for the activity segment).
  • FillingCheckProcessing — control of the mandatory attribute ActivitySegment (ShowError mode).

• Manager module

  • FormGettingProcessing — selection of the required form (element/group/selection) depending on the context.

The catalog is not a registrar and does not generate its own entries — posting procedures are absent.

5. Posting and Movements

The catalog is not posted and does not create movements independently. It serves as analytics (subaccount/measure) in documents and registers of cash accounting. The value of the CFS article enters the movements when processing payment documents.

Where the article value goes:

• Accumulation register "MoneyMovements" (managerial/regulatory turnover register of CFS) — as a measure determining the line of the CFS.
• Entries of the accounting register "Cost Accounting" — as a subaccount value for cash accounts.

Typical entries of documents using the CFS article (chart of accounts of the RK):

• Receipt of payment from the customer to the current account:
  • Dr 1030 "Cash on current bank accounts" — Cr 1210 "Short-term receivables from customers"; CFS article with movement type "Receipt", segment "Operating activity".
• Payment to the supplier from the current account:
  • Dr 3310 "Short-term payables to suppliers" — Cr 1030; CFS article with movement type "Outflow", segment "Operating activity".
• Payment of VAT to the budget:
  • Dr 3130 "VAT payable" — Cr 1030; outflow, operating activity. When selling at a VAT rate of 16% (RK rate for 2026).

For reflecting revenue and cost of goods sold, accounts 6010 "Revenue from sales" and 7010 "Cost of goods sold" are used; goods are accounted for on 1330 "Goods"; these entries are generated by sales documents, and the CFS article appears in payment documents related to debt repayment.

Electronic documents (ESF via IS ESF, SNT) are generated by sales/receipt documents and do not directly affect the CFS article, but the activity segment of the article is considered when analyzing cash flows for these operations.

6. Related Objects and Input on Basis

Used as an attribute (CFS analytics) in documents:

• Cash documents: CashReceipt (PCR), CashWithdrawal (CWR).
• Bank documents: NonCashReceipt, NonCashWithdrawal, bank statement.
• Others: AdvanceReport, documents for cash movement, acquiring operations.

Related catalogs and enumerations:

• Enumeration.ActivitySegments, Enumeration.MoneyMovementTypes.
• Catalog.MoneyMovements (detailed analytics).
• PlanOfCharacteristicTypes.AdditionalAttributesAndInformation (additional properties).

Input on basis: for this catalog, standard input on basis is not provided. Items are created manually or transferred during updates/initial filling of the classifier; if necessary, they are filled from the settings of accounting policies and rules for forming the CFS.

7. Extension Points

• Additional attributes and information (BSP "Properties" subsystem) — adding user-defined properties (e.g., "CFS Code for the bank", report line code) without changing the configuration.
• Versioning of objects — accounting for the history of changes in the article classifier.
• Configuration extensions (Extensions) — adding attributes, changing forms, connecting handlers FillingCheckProcessing/FillingProcessing without removing from support.
• CFS rules — mapping articles to lines of the Cash Flow Statement in reporting settings (direct/indirect method).
• Additional form handlers through Connect_* commands of the "Properties" subsystem.

Requires verification for a specific version: the exact composition of form control elements and the presence of predefined elements of the classifier may differ within the release 3.0.74.2 with enabled/disabled functional options (accounting by activity segments, management CFS).