--- title: "\"Reference Guide 'Subaccount' in 1C:Accounting for Kazakhstan 3.0 — How to Establish and Use Universal Analytics\"" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/spravochnik-subkonto-v-1s-buhgalteriya-dlya-kazahstana-3--en source: BuhGPT --- # "Reference Guide 'Subaccount' in 1C:Accounting for Kazakhstan 3.0 — How to Establish and Use Universal Analytics" > **TL;DR:** Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). The director asks: "Show me the expenses separately for each store." You open the turnover for account 7210 — and there is one total amount, without breakdown. There is no separate directory for "Stores" in --- Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). The director asks: "Show me the expenses separately for each store." You open the turnover for account 7210 — and there is one total amount, without breakdown. There is no separate directory for "Stores" in the configuration, and you don't want to create a whole subsystem for three retail outlets. This is where the "Subaccount" directory comes in handy — a universal repository of analytical values that you fill in yourself and attach to any account. Below is how it works without errors. 1. Purpose "Subaccount" is a universal directory of analytical accounting values. You use it when you need a breakdown by account (by objects, directions, vehicles, sales points), and there is no ready-made standard directory for it. Values from "Subaccount" become the third dimension of the entry and appear in reports. 2. Where to find This directory usually does not have a direct menu item — it is a service directory. It can be opened in two ways. - Through account analytics settings: section "Main" → "Chart of Accounts" → open the required account → on the subaccount types tab in the "Subaccount type" field, select the one that relies on the "Subaccount" directory → double-click to access the list of values. - Directly via the navigation link (the fastest way): menu "Service" (or icon ☰) → "Go to navigation link", paste: e1cib/list/Directory.Subaccount The list will open immediately. This link can also be saved to "Favorites". 2a. How to know your release Menu "Help" → "About the program" (or icon ℹ️ in the upper right corner). In the opened window, you will see two lines: platform version (for example, 8.3.24.xxxx) and configuration release — "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". Compare the instructions specifically with the configuration release: fields and behavior may change from version to version. 3. How to fill The directory is simple, but it has its logic. Let's break down each field. Field Mandatory Purpose and what will happen in case of error Name Yes This is what you will see in entries and reports. Write it as you want to see it in the turnover: "Store No.1 (Abay)" instead of "m1". It won't allow you to save it empty — an error will occur. Duplicate "twins" ("Store 1" and "Store No.1") will not be tracked by the program: you will get two lines in the report instead of one. Code Filled in automatically Assigned automatically in order. No need to change it manually. A zero or empty code indicates a numbering failure; if you see this, recheck the filling through "More → Set Order". Group (Parent) No If the directory is hierarchical — you can organize values into folders (for example, "Stores" / "Warehouses"). Convenient when there are many values. It does not affect entries, only the convenience of searching. Comment No A free note for yourself (object address, responsible person). Not displayed in reports. Action steps: - Open the list (see section 2). - Click "Create". - Enter Name — clear and unambiguous. - If necessary, select a group. - Click "Save and Close". Important. Creating a value by itself does not do anything. For the analytics to work, the subaccount type that refers to this directory must be attached to the account in the Chart of Accounts. Without this attachment, the subaccount field will simply not appear in documents. 4. Analyzed example with entries Task. You rent premises for two stores. You want to see administrative expenses (account 7210) broken down by points. There is no ready-made directory — you use "Subaccount". Step 1. In the "Subaccount" directory, create two values: "Store No.1 (Abay)" and "Store No.2 (Satpaev)". Step 2. In the Chart of Accounts, add a subaccount type to account 7210 that relies on this directory (for example, "Cost Object"). Step 3. Record the rental service for Store No.1: rent 200,000 ₸ + VAT 16% = 32,000 ₸, total payable 232,000 ₸ (the invoice/ESF from the landlord is available). The "Service Receipt" document will generate the following entries: Dr Cr Amount, ₸ Subaccount (analytics) 7210 3310 200,000 Cost Object: Store No.1 (Abay) 1420 3310 32,000 (VAT to be credited) (1420 — "VAT to be reimbursed", input tax; 3310 — short-term accounts payable to the supplier.) Similarly, record the rent for Store No.2 for 150,000 + VAT 24,000. Step 4. Open "Turnover and Balance Statement for Account 7210" and include grouping by subaccount "Cost Object". The result: Cost Object Debit Turnover, ₸ Store No.1 (Abay) 200,000 Store No.2 (Satpaev) 150,000 Total 350,000 The director received exactly the breakdown he requested — without establishing a separate subsystem. 5. Types of operations The directory, unlike the document, does not have "types of operations" and does not have a "Post" button — it does nothing by itself. Its role is to be an analytical value. Practically, it participates in three scenarios: - Cost analytics — breakdown of accounts 7xxx / 8xxx by objects, directions, cost centers. - Analytics for other accounts — for example, detailing 3390 (other payables) or 1610 (advances) by arbitrary criteria. - Management breakdowns — what is not in standard accounting but is needed by management. 6. What is formed when using The directory does not generate entries, movements in registers, ESF or CST — it is not a document. Electronic documents (ESF through IS ESF, CST) are issued by sales/receipt documents, not by the directory. A value from "Subaccount" "comes to life" only within a document or manual operation: when an account with this type of subaccount participates in an entry, the value is recorded in the measurement of the register "Cost Accounting" (accounting). That is why it is then visible in the OSV, account card, and subaccount analysis. 7. Print forms The element of the directory does not have its own print forms — there is no need to print a "subaccount card". You get the breakdown by values through reports, not through printing the element: - Turnover and Balance Statement for Account (with grouping by subaccount); - Subaccount Analysis; - Subaccount Card; - Turnovers between subaccounts. All of them are in the section "Reports" → "Standard Reports". 8. Common errors "The field 'Name' is not filled" — you are trying to save an empty element. Enter a name and repeat the save. The field for subaccount does not appear in the document. The reason is that the subaccount type is not attached to the account. Go to the Chart of Accounts for the required account and add the subaccount type on the subaccount types tab; after that, the field will appear in the document. "The element cannot be marked for deletion, as there are references to it" — there are already entries for the value. It cannot be deleted, otherwise the analytics will break. If the value is no longer needed — mark it for deletion and delete it only through "Administration" → "Delete marked objects" after closing the period, or simply leave it in the directory. Two similar values appear in the report instead of one ("Store 1" and "Store No.1"). These are duplicates: some entries went to one element, some to another. This is corrected by the "Find and Replace Values" processing — replace the duplicate with the correct element, then mark the extra for deletion. "The value is not in the list of allowed values". A value from another directory is selected in the document, while the subaccount type expects "Subaccount". Check the subaccount type settings in the Chart of Accounts — its value type should specifically point to the "Subaccount" directory. 9. FAQ What is the difference between "Subaccount" and "Subaccount Type"? "Subaccount Type" is a type of analytics (the column itself: "Cost Object"). "Subaccount" is a directory of values for this column ("Store No.1"). You attach the subaccount type to the account, and take values from the directory. Can one "Subaccount" directory be used on multiple accounts? Yes. The same directory can be connected as a value to several accounts through different (or one) subaccount types. Reports will collect turnovers for each account separately. Why doesn't the directory issue ESF? Because it is a directory, not a document. ESF and CST are generated by sales/receipt documents. "Subaccount" only adds an analytical breakdown to their entries. Does the directory affect the calculation of VAT 16%, PIT or WHT? No. Rates (VAT 16%, PIT 10%/15%, WHT 10%, social tax 5%, social tax 6%, etc.) are calculated in specialized documents and registers. The "Subaccount" directory is a management detail, it does not affect tax amounts. How to delete an unnecessary value? Mark it for deletion, then go to "Administration" → "Delete marked objects". If there are entries for the value — the program will not allow deletion while these entries exist. Can the value be renamed retroactively? Yes. The name can be changed at any time, and in all already posted documents and reports it will update automatically — it is a reference, not text in the entry. Is the directory hierarchical? In the standard delivery — usually yes: values can be organized into groups. If the "Create Group" button is not available, then the hierarchy is disabled for this directory, and all values are in a single list. (The presence of hierarchy depends on the settings of the specific release — check in yours.) How does "Subaccount" differ from the directories "Other Income and Expenses" or "Expense Items"? Those directories are specialized, with ready-made fields and strict logic (type of expense, accounting account). "Subaccount" is an empty universal container: only name and group. It is used when an arbitrary breakdown is needed that is not in standard directories. Can the breakdown by subaccount be exported to Excel? Yes. Generate "Subaccount Analysis" or OSV for the account with grouping by subaccount and click "Save As" → Excel format. Does the subaccount value appear in tax reporting (form 300.00, etc.)? No, not directly. The declaration includes amounts from accounts and tax registers. Subaccount is an internal analytical breakdown for management reports. 10. Related documents - Chart of Accounts — here the subaccount type referring to this directory is attached to the account (without this, the directory "will not work"). - Operation (entered manually) — the most common way to manually assign a subaccount value in an entry. - Receipt of services/goods, Sale, Invoice — standard documents in which the value "Subaccount" becomes the analytics of expense accounts. - Standard reports (OSV for the account, Subaccount Analysis, Subaccount Card) — here the result is visible. - Find and Replace Values — processing for merging duplicates. How to know your release Menu "Help" → "About the program" — there you will find the platform version and configuration release. All examples and paths above correspond to release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). In other releases, some field names may differ slightly. The manual is prepared for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_