In 2026, liabilities in 1C are checked by settlement accounts, counterparties, contracts, and source documents: the closing balance must be traceable down to the documents recording the accrual and settlement. Such reconciliation is particularly important for tax liabilities because, if they remain unpaid, recovery may be made against funds in the taxpayer's bank accounts and then against funds in the bank accounts of its debtors in the cases provided for by the Tax Code of the RK (Articles 185 and 186 of the Tax Code of the RK).
What liabilities 1C shows
In 1C, a balance arises when an accrual, sale, receipt, payment, or offset is recorded on different dates or under different analytical dimensions. For example, a sale has already been posted, but the customer's payment has not yet been recorded. In another case, funds have been transferred to a supplier in advance, but the receipt of goods or services has not yet been recorded.
Accountants need to distinguish between several groups of settlements:
- accounts receivable from customers and other debtors;
- accounts payable to suppliers and other creditors;
- advances paid and received;
- liabilities for taxes and other mandatory payments;
- liabilities for wages, pension contributions, and social payments;
- internal settlements between divisions or related parties, if such settlements are provided for in the organization's accounting.
An amount in a report does not always indicate that a payment is overdue. It may represent a current liability, an advance, a document being processed, or a technical discrepancy in the analytics. Therefore, the composition of the balance and the documents on the basis of which it was recorded are established first, and then its settlement date is checked.
How to check a balance and obtain a breakdown of the amount
It is convenient to start with the trial balance for the relevant account. The report is generated for the period being checked and includes the available analytics: counterparty, contract, settlement document, division, or another applicable dimension. Command names and report locations may differ depending on the 1C configuration and release.
Practical checking procedure:
- Determine the type of balance and the corresponding settlement account.
- Reconcile the opening balance with the closing balance of the previous period.
- Drill down from the turnovers to the documents recording the accrual and payment.
- Check the dates, amounts, organization, counterparty, contract, and transaction type.
- Make sure that the payment is allocated to the same analytical object as the accrual.
- Compare the final amount with a reconciliation statement, bank statement, source documents, or information from a government authority's information system, depending on the type of debt.
The reconciliation statement and documents confirming mutual settlements are also of practical importance for tax procedures. When recovering tax liabilities from a debtor's accounts, the tax authority sends the debtor a notice requesting confirmation of the accounts receivable. The debtor submits a jointly prepared reconciliation statement and/or, if it cannot be prepared, documents confirming the mutual settlements (Article 186 of the Tax Code of the RK).
If the report simultaneously shows debit and credit balances for the same counterparty, this may be caused by different analytics: for example, the documents may have been allocated to different contracts or settlement objects. Such amounts must not be offset automatically until the accountant has established the economic basis and checked the documents for each amount.
Why incorrect balances appear
One common reason is that the payment and accrual were recorded using different details. Even if the counterparty matches, the amount may remain unsettled if a different contract, settlement document, transaction type, or organization was selected. Correcting the issue with a manual entry without conducting an analysis is risky: the report may appear correct, while the link to the source documents remains broken.
The following should also be checked:
- whether the same document was entered twice;
- whether a banking transaction was omitted;
- whether the advance and settlement of the liability were classified correctly;
- whether the documents were posted and whether they were changed retroactively;
- whether the routine operations provided for by the configuration were performed;
- whether the report period matches the date of the business transaction;
- whether a balance remained after data migration or changes to the accounting settings.
After a correction, the document should be reposted in accordance with the procedure permitted by the organization, and the report should be generated again. If the period has already been closed, changes to prior-period documents must be agreed with the responsible accountant, and their effect on reporting, tax calculations, and subsequent periods must be assessed.
Taxes and social payments: a separate check
Liabilities for taxes, pension contributions, and social payments require more than checking the accounting account. The accrual, calculation document, transfer statement, payment order, and actual debit of funds by the bank must be compared. The period, payment purpose, and recipient details are checked separately for each obligation.
For tax liabilities, it should be taken into account that if they remain unpaid in an amount exceeding the established threshold, the tax authority forcibly recovers funds from the taxpayer's bank accounts. A collection order is issued against the taxpayer's bank accounts, except for accounts that cannot be subject to recovery under the Civil Code of the RK, and is withdrawn after the liabilities have been settled in full (Article 185 of the Tax Code of the RK).
If recovery from funds in the taxpayer's bank accounts does not result in the settlement of the tax liabilities, recovery may be made, in accordance with the prescribed procedure, against funds in the bank accounts of its debtors. The amount is limited to the confirmed accounts receivable; confirmation is provided by a reconciliation statement, a tax audit report, or a court judgment that has entered into legal force (Article 186 of the Tax Code of the RK).
If, when creating a payment order for social contributions, a message appears stating that no data was found for entry in the tabular section, the accounting policy settings of the individual entrepreneur and the availability of entries in the tax, contribution, and deduction calculation document should be checked. The transaction type in the transfer statement should also be checked. When entries have been created in the registers but do not appear in the statement and payment document, a technical diagnostic assessment of the database settings, documents, and registers is required.
A payment made by another organization under an agency agreement is recorded with due regard to the actual payer and the documentary basis for the transaction. The counterparty, amount, date, and accounting accounts are checked in the document. Simply writing off the liability without recording the settlements between the parties may distort the status of mutual settlements.
Before contacting a specialist, it is useful to save the error message, the date it appeared, the document name, and the sequence of actions. The cost of an update, technical analysis, exchange setup, or report customization depends on the nature of the task and the support terms.
Frequently asked questions
How can I see who owes the organization? — Generate a report for customer settlement accounts and drill down into the debit balance by counterparties, contracts, and documents. Then compare the amounts with sales, payments, source documents, and reconciliation statements.
Why has the balance in 1C not been settled even though payment was made? — Usually, the accrual and payment were recorded under different analytical objects, or the wrong transaction type was selected. Compare the organization, counterparty, contract, settlement document, amount, and date in both documents.
Can a debt be corrected with a manual transaction? — Only after identifying the cause and confirming the basis. A manual entry may conceal an error in the documents and prevent settlements from being correctly itemized.
What should I do if the balance appeared after database migration? — Compare the opening balances with the source system and check the analytics and opening balance entry documents. If there are widespread discrepancies, sequentially compare balances by accounts, counterparties, contracts, and settlement documents, and then perform a technical analysis of the migration.
How can I check liabilities to the state budget? — Compare accruals and payments in 1C with the information in the tax authority's information system for the specific obligation. Check each tax or payment separately by period, purpose, and details, and confirm the bank debit with a statement.
Sources
- Tax Code of the Republic of Kazakhstan, Article 185 “Recovery of tax liabilities from funds held in the bank accounts of a taxpayer (tax agent)”.
- Tax Code of the Republic of Kazakhstan, Article 186 “Recovery of a taxpayer's (tax agent's) tax liabilities from the accounts of its debtors”.