Month-End Closing in 1C:Accounting for Kazakhstan — Comprehensive Guide

Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).

End of the month. You have closed all sales, reconciled the bank, processed payroll. Look at accounts 90 and 8110 — there are balances hanging. Cost of goods sold has not been written off, depreciation has not been accrued, VAT is "sitting" on 1420/3130 and has not been reconciled. You cannot manually make dozens of entries — you will make a mistake and the balance will not match. You open "Month-End Closing" — a single document that sequentially performs the entire set of regulatory operations and leaves you with clean accounts and ready reports.

1. Purpose

The document "Month-End Closing" performs a set of regulatory operations at the end of the period: accrual of depreciation, write-off of cost of goods sold, calculation and adjustment of VAT, closing expense and income accounts, determining financial results. This is the final chord of the month — after it, the book is closed, and the data is ready for reporting.

2. Where to find

Menu path: section "Operations" → block "Period Closing" → "Month-End Closing" (or through "All Documents" → "Month-End Closing").

1C navigation link: e1cib/list/Document.MonthEndClosing

To open directly: Main Menu (☰) → "Service" → "Go to navigation link", paste the line above and click "Go".

In the "Month-End Closing" interface, it is often arranged as a wizard-processing with a list of operation "tiles". Each tile is essentially a separate document of a regulatory operation, which are gathered under a common closing date.

2a. How to know your release

Main Menu (☰) → "Help" → "About the Program". In the opened window, you will see:

• platform version (for example, 8.3.24.xxxx);
• configuration release — "Accounting for Kazakhstan, version 3.0 (3.0.74.2)".

If your release differs — the set and order of operations may change slightly. Keep the configuration up to date.

3. How to fill

The document is simple in the header but demanding in order. Let's break down the fields.

Order of work:

1. Check that the month is ready for closing. All primary documents are processed, bank and cash are reconciled, payroll is accrued, mutual settlements are verified. Closing does not "fix" primary errors — it amplifies them.
2. Select the organization and period.
3. Run the operations. In the wizard, click "Perform Month-End Closing" — operations will proceed from top to bottom in the correct sequence. Each tile changes color: green — successfully completed, red — error, yellow — warning.
4. Address red issues immediately. Click on the problematic operation — 1C will show the reason (no account, negative balance, article not configured). Until the red issue is resolved, there is no point in proceeding.
5. Check the result with reports "Trial Balance" and "Calculation References" for each operation.

Important about re-closing. If after closing you retroactively processed a document in this month — the operation must be re-closed. Otherwise, the financial result and VAT will not account for late entries.

4. Analyzed example with entries

Conditions (for September 2026, LLP on the general taxation regime, VAT payer, rate 16%):

• For the month, goods were sold for 1,160,000 ₸ including VAT (the sale has already been processed).
• The cost of goods sold is 700,000 ₸ (account 1330 → 7010).
• Depreciation of fixed assets accrued — 50,000 ₸.
• Administrative expenses for the month (7210) — 90,000 ₸.

What is already recorded before closing (from the sales document):

What "Month-End Closing" does:

1. Accrual of depreciation:

2. Write-off of cost of goods sold:

3. Closing income to final income:

4. Closing expenses to final income:

5. Financial result (profit before tax):

Credit balance 5610 = 1,000,000 − 700,000 − 140,000 = 160,000 ₸ profit. It is transferred to 5510 "Retained earnings of the reporting year".

VAT. Accrued VAT payable (160,000 ₸) sits on 3130; when closing the period for VAT, it is reconciled with the deductible VAT (1420). If there is no deductible VAT, 160,000 ₸ remains payable — this amount will go into the VAT declaration (form 300.00).

Result: accounts 6010, 7010, 7210 are zeroed, profit of 160,000 ₸ on 5510, VAT payable of 160,000 ₸ on 3130. The balance matches.

5. Types of operations (what the document does)

The complete set of regulatory operations that "Month-End Closing" collects:

• Accrual of depreciation and amortization of fixed assets and intangible assets.
• Write-off of future expenses (RBP).
• Adjustment of inventory cost (calculation of average/FIFO, distribution of TGR).
• Write-off of cost of sold goods and finished products.
• Closing expense accounts (7010, 7110, 7210, 8th production accounts) — distribution to cost and result.
• Calculation and adjustment of VAT (deduction, proportional method, allocation to deduction/costs).
• Calculation of exchange rate differences on currency balances and liabilities.
• Closing income and expense accounts to 5610 "Final profit (loss)".
• Determining financial results and transferring to 5510.
• Calculation of deferred/current corporate income tax (when using the corresponding mechanisms).

6. What is formed when posting

• Accounting entries for all listed operations (see example above).
• Movements in accumulation registers: "VAT to be refunded", "Accrued VAT", depreciation registers, cost, batch accounting, tax accounting.
• Movements in registers of calculation of financial results.

Electronic documents (ESF/SNT). Important: the document "Month-End Closing" does not issue ESF and SNT. ESF (electronic invoice in the ESF system) and SNT (accompanying invoice for goods) are issued at the moment of sale/movement — from sales and goods movement documents, not during month-end closing. Closing only reconciles the VAT already accrued on these documents. If you forgot to issue an ESF for sales — month-end closing will not fix this; issue the ESF separately.

7. Printed forms

Printing is done not from the closing itself, but from calculation references for each operation. Available:

• Calculation reference "Depreciation" — accrued depreciation on fixed assets/intangible assets.
• Calculation reference "Cost of Goods Sold" — write-off of inventory cost.
• Calculation reference "Write-off of Indirect Expenses" / distribution of costs.
• Calculation reference "Exchange Rate Differences".
• Calculation reference "Financial Results" — closing 5610, determining profit/loss.
• Calculation reference for VAT — amounts to be accrued/deducted.
• Calculation reference "Deferred/Current Corporate Income Tax".

They are printed as an appendix to the accounting policy and for audit.

8. Common errors

"Operation not completed... Negative balance of inventory on account 1330 detected". Sold more than was received. There is nothing to write off the cost. Check if all receipts are processed and if the dates are correct. Process the receipt before the expense — and re-close the month.

"Document 'Month-End Closing' for the previous period is not processed". You cannot close September without closing August. Close the months in order.

"Expense article / distribution method not filled in". An article appeared on the expense account without a distribution rule. Open the "Expense Articles" directory / closing settings and specify the allocation method.

"Entries detected with a retroactive date. Reprocessing required". After closing, you edited a document in this month. Click "Reperform operation" (or redo "Perform Month-End Closing").

"Could not calculate exchange rate differences: currency rate on date not filled in". Load currency rates at the end of the month (section "Directories" → "Currencies" → "Load rates").

Tile is red without explicit text. Click on the operation → "Show entries/messages". Often the reason is an unclosed previous stage; proceed strictly from top to bottom.

9. FAQ

In what order are operations performed during month-end closing? Strictly from top to bottom: first depreciation and RBP, then cost adjustment and cost of goods sold, then closing expense accounts, VAT and exchange rate differences, and finally — financial result and corporate income tax. Manual intervention in the order is not allowed.

Can you close the month without closing the previous one? No. Months are closed sequentially. First, close all preceding periods.

Does "Month-End Closing" generate ESF or SNT? No. ESF and SNT are issued in the ESF system from sales and goods movement documents. Month-end closing only reconciles the already accrued VAT and does not send anything to government systems.

What to do if you processed a document retroactively after closing? You must re-close the month (reperform operations). Otherwise, late entries will not be included in the cost, VAT, and financial result.

What VAT rate is applied during calculation? The current rate in the RK is 16%. VAT is accrued at the time of sale on account 3130 "VAT payable", and month-end closing reconciles it with deductible VAT (1420).

Why is there a balance left on accounts 90/7010/7210 after closing? This means the closing operation did not complete or completed with an error (negative balance, unconfigured article). Check the red tiles and calculation references.

How to cancel month-end closing? Remove the processing from the document "Month-End Closing" (or cancel the execution of operations in the wizard). The entries of regulatory operations will be deleted, and the accounts will "open" back.

Where does the profit go after closing? The financial result is collected on account 5610, then transferred to 5510 "Retained earnings (loss) of the reporting year".

How to check that the month is closed correctly? Build a trial balance: income/expense accounts (6010, 7010, 7110, 7210) and 5610 should have a zero balance, and profit should be on 5510. Additionally, verify the calculation references.

Is it necessary to close the month if there were no sales? Yes, preferably — to accrue depreciation, write off RBP, and correctly determine the loss. An empty month also records the state of accounting.

10. Related documents

On what basis does "Month-End Closing" operate (data sources):

• Documents of sales (goods, services) — form revenue 6010 and VAT 3130.
• Documents... ```