--- title: "Guide to \"Types of Revenue Recognition\" in Accounting for Kazakhstan 3.0: How to Configure and Avoid Confusing Income 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-vidy-postupleniya-v-buhgalterii-dlya-kazahsta-en source: BuhGPT --- # Guide to "Types of Revenue Recognition" in Accounting for Kazakhstan 3.0: How to Configure and Avoid Confusing Income Analytics > **TL;DR:** Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). The manager requests a simple report: how much money came in from sales for the month, how much was received as loan repayments, and how much came from accountable persons. You open the cash report, and eve --- Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). The manager requests a simple report: how much money came in from sales for the month, how much was received as loan repayments, and how much came from accountable persons. You open the cash report, and everything is lumped together: 1030 "Cash in current accounts" is increasing, but it's not clear where exactly it's coming from. The reason is that the receipts are not categorized by type. This is what the directory "Types of Receipts" is responsible for — a small classifier that determines whether your cash and income analytics will be readable or turn into a mess. 1. Purpose "Types of Receipts" is a user-defined directory-classifier. You enter types of receipts (payment from customers, loan repayment, receipt from an accountable person, other receipts) and then select them in cash receipt documents. The directory itself does not create entries — it serves as an analytical breakdown, based on which reports and explanations are built. 2. Where to find The directory is hidden in sections related to cash and settings: - Cash (Bank and Cash) → Directories → Types of Receipts — the main path. - Or through Main → All Functions → Directories → Types of Receipts (if the "All Functions" mode is enabled in settings). - The quickest way is to open it directly via the navigation link. Copy it, then Service → "Go to Navigation Link" (or the shortcut that opens the link input) and paste: e1cib/list/Directory.TypesOfReceipts You will also encounter the "Type of Receipt" field directly in the cash receipt document forms (receipt to account, cash receipt) and in manual cash operations — there, a specific element from this directory is selected. In different builds of 3.0, the set of documents where this field is displayed in the header may vary — this is the only thing you should double-check in your release. 2a. How to know your release Help → About the Program (or the "i" icon in the upper right corner). In the opened window, you will see two lines: the platform version (for example, 8.3.24.xxxx) and the configuration release — "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". Focus specifically on the configuration release: all fields and forms described below are for 3.0.74.2. 3. How to fill The directory is simple, but because of this, it is often filled out carelessly. Let's break down each field. Field Mandatory Purpose / what happens in case of error Name Yes This is what you will select in documents and see in reports. Write according to the essence of the operation: "Payment from customers", "Loan repayment", "Receipt from an accountable person". If you write vaguely ("Receipt 1", "Other"), the analytics will become useless. Code Automatically filled Assigned by the program upon saving. Do not change it manually; the uniqueness of the code guarantees that elements will not "merge" during data exchange. Group (parent) No If the directory is hierarchical, group the types: "Operational", "Financial", "Other". This helps when there are more than 10-15 elements. Comment / Full Name No A place for clarification on when to select this type. Useful if several accountants are working in the database. Deletion Mark — Do not delete used types directly. Mark for deletion; otherwise, documents where the type has already been selected will "hang" with a broken link. Order of actions: Create → enter Name → if necessary, select a group → Save and Close. That's it, the element is ready for selection in documents. The main rule: create only those types that are actually needed for reports. Each unnecessary type increases the risk that two accountants will categorize the same receipt differently. 4. Analyzed example with entries Situation. LLP "Astana-Trade" shipped goods to a customer for 1,160,000 ₸, including VAT 16% — 160,000 ₸. Three days later, the money arrived in the current account. You need this receipt to appear in reports under the type "Payment from customers for goods". Step 1. Sale (document "Sale of Goods and Services") generates income and VAT: Dr Cr Amount, ₸ Content 1210 6010 1,000,000 Income from sales (excluding VAT) 1210 3130 160,000 VAT payable 16% 7010 1330 (cost) Cost of goods written off Step 2. Receipt of money in the current account. In the cash receipt document, you specify the customer, contract, amount 1,160,000 ₸, and in the "Type of Receipt" field, select the created element "Payment from customers for goods". The entry: Dr Cr Amount, ₸ Content 1030 1210 1,160,000 Payment received from the customer What the directory provided. The entry is the same — 1030/1210. But thanks to the selected type of receipt, in the cash movement report, these 1,160,000 ₸ will appear in the "Payment from customers" line, rather than being mixed, for example, with loan repayments, which you would classify under "Financial Receipts" (the entry would be different — 1030/3010 or 1030/2020 depending on the operation). Thus, the manager immediately sees that 1,160,000 ₸ is revenue, not borrowed money. 5. What types of receipts are usually entered The directory does not have "types of operations" in the sense of documents — you fill it with elements yourself. A practical minimal set for a trading LLP: - Payment from customers for goods (receipt to receivables 1210). - Payment from customers for services. - Advance from a customer (receipt to advances 1210/3510). - Repayment from an accountable person (to 1250). - Loan / credit received (to 3010, 4010). - Repayment of issued loan (to 2020). - Return from supplier (to 1610/3310). - Other receipts — as a "catch-all" line for extreme cases. 6. What is formed when using The directory does not create any entries, ESF, VAT, or movements in registers — it is a classifier. Everything is generated by documents in which you selected the type of receipt: - Entries — from the cash receipt document (for example, 1030 Cr 1210) and from the related sale (1210/6010, 1210/3130). - Movements in registers — "Settlements with counterparties", "Cash", VAT registers (formed by the sale and cash receipt documents, not by the directory). - ESF (ESF Information System) and VAT are issued from sale/shipment documents, not from cash receipts and certainly not from the directory. Receipt of payment for electronic documents is not required. The role of the type of receipt here is to become a value of analytics in these movements so that reports can group by it. 7. Print forms The directory element does not have its own print forms — there is nothing to print from the classifier. Documents that use it are printed: expense-revenue orders, payment documents, and for sales — invoices, tax invoices/ESF. The list of types of receipts can be printed from the list form using the standard button "Print → List" (tabular document with all elements). 8. Common errors "The 'Type of Receipt' field is not filled" (or the document is processed, but the amount appears in the cash report as ""). → Open the cash receipt document, select the required element from the directory, and reprocess. "Element of the directory 'Types of Receipts' not found" after an update or exchange. → This means the element has been marked for deletion or deleted, and the document references it. Remove the deletion mark from the element or select an active type in the document. Duplicates in reports: "Payments from customers" and "Payment from customers". → A classic mistake from two accountants. Find the duplicate, and through "More → Replace and Merge" (link search and replace processing), merge the elements, marking the extra for deletion. Cannot mark for deletion — "Element is in use". → It is selected in documents. This is normal: either leave it, or replace it in all documents with another type through link control, and only then delete. 9. FAQ Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). Check your release in Help → About the Program. How to know your release? Menu Help → About the Program. There you will find the platform version and configuration release (for example, 3.0.74.2). All instructions above are for this release. Signature: the manual is relevant for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_