Register of Incoming and Outgoing Cash Documents (Form KO-3) in 1C:Accounting for Kazakhstan 3.0

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

The tax authority sent a request: show the cash document registration journal for the quarter. Or an auditor came and asks to verify whether all cash receipt orders (ПКО) and cash expenditure orders (РКО) are numbered consecutively, without gaps or holes. You open the cash register — and there are hundreds of orders, you can't manually compile them into a register. This is where this report is needed. It instantly organizes all cash receipt and expenditure orders into a single numbered list — with numbers, dates, amounts, and purposes. This is the official form KO-3, which can be printed and filed.

1. Purpose

The report collects all processed cash receipt orders (ПКО) and cash expenditure orders (РКО) for the period into one register in the form KO-3. It is needed to control the continuous numbering of orders, quickly find the required document, and present the register to auditors. The report itself does not process or change anything — it only reads the already entered cash documents.

2. Where to find

Path in the interface:

Bank and Cash → section Cash → Journal of Registration of Cash Receipt and Expenditure Documents.

If you do not see the item in the section — click Navigation Settings and add the report to the panel, or open it through the menu All Functions → Reports.

A quick way — navigation link. Copy it, in 1C click Service → "Go to Navigation Link" (or Shift+F11) and paste:

e1cib/list/Report.JournalRegistrationCashReceiptAndExpenditureDocuments

2a. How to know your release

Menu "Help" → "About the Program" (or the "i" icon in the upper right corner). It indicates the platform version (for example, 8.3.24) and the configuration release — the line "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". The release is important: the layout of fields and the composition of the printed form change from version to version, and this instruction describes 3.0.74.2.

3. How to fill

The report is not filled out like a document — it is configured before generation. There are few fields, but each one affects the result.

Order of actions:

1. Open the report.
2. Set the Period — for example, month or quarter.
3. Select Organization (if there is only one in the database — it will be automatically filled).
4. If necessary, select Cash Register and Currency.
5. Click Generate (F5).
6. Check the result and, if necessary, click Print or export to Excel using the table save button.

4. Analyzed Example

LLP "Astana Trade", cash register in tenge. For the period from 01.09.2026 to 30.09.2026, the following documents were entered:

The report KO-3 will arrange them into two blocks — cash receipts and cash expenditures — with totals. Total for receipts: 950 000 ₸, for expenditures: 614 000 ₸.

The journal itself does not create entries. But the entries have already formed the original orders, and it is their amounts that the report shows. Based on these figures:

ПКО КА-000012 (payment from the buyer, amount 928 000 ₸ includes VAT 16% = 128 000 ₸):

• Dr 1010 Cr 1210 — 928 000 ₸ (money received in cash from the buyer)

РКО КА-000008 (disbursement to accountable person):

• Dr 1250 Cr 1010 — 150 000 ₸ (money issued to the accountable person)

ПКО КА-000013 (return of accountable amounts):

• Dr 1010 Cr 1250 — 22 000 ₸ (the accountable person returned the remainder to the cash register)

РКО КА-000009 (payment to supplier):

• Dr 3310 Cr 1010 — 464 000 ₸ (debt to the supplier settled)

Account 1010 — "Cash in the cash register". Its turnovers must match the totals of the journal KO-3: receipts 950 000 ₸, expenditures 614 000 ₸.

5. "Types of Operations" of the Report

The report does not have types of operations in the sense of documents. It covers two types of cash documents that get into the journal:

• Cash Receipt Orders (ПКО) — all operations of cash inflow: payments from customers, returns of accountable amounts, receipts from bank accounts, contributions from founders, etc.
• Cash Expenditure Orders (РКО) — all disbursements: accountable amounts, payments to suppliers, salary payments, cash deposits in banks, returns to customers.

The selection is based on processed documents for the period. Orders marked for deletion and unprocessed orders do not get into the journal.

6. What is formed when generating

It is important to understand the nature of the object here. This is a report, not a document. When you click "Generate", it:

• does not create entries — movements on account 1010 are made by the ПКО and РКО themselves;
• does not form electronic documents — electronic invoices (ЭСФ) and sales tax invoices (СНТ) are issued from sales/income documents, not from the cash journal;
• does not make movements in registers — it only reads data from the "Cash" register (cash funds) for the period.

The result of the report's work is a tabular document on the screen, which can be printed or saved to a file.

7. Printed Forms

The report itself is the printed form — standard form KO-3 "Journal of Registration of Cash Receipt and Expenditure Documents". Available on the screen:

• Print — output of form KO-3 to the printer;
• Save the tabular document in Excel (.xlsx), PDF, .mxl formats via the standard save button;
• Preview before printing.

8. Common Errors

"Organization not specified" (or the report is empty with a filled period). Reason: there are several organizations in the database, and the report header field is not filled or the wrong one is selected. Specify the correct organization and regenerate.

The report is empty, although there are orders in the database. Three reasons: (1) documents are not processed — open the cash register and process them; (2) order dates are outside the selected period — extend the period; (3) the wrong cash register is selected. Check the filters.

The totals of the journal do not match the cash book. Usually, the reason is different filters: the journal is generated for all cash registers, while the cash book is for one. Set the same selections (one cash register, the same period).

There are "gaps" in the numbering (order No. … is missing). If the cash register filter is not set, the report interferes with the numbering of different cash registers. Filter by a specific cash register. If the gap is real — then the order is marked for deletion or not processed; check the cash document journal.

Amounts in different currencies are mixed. With a multi-currency cash register, set a currency filter, otherwise tenge and other currencies will incorrectly sum into one column.

9. FAQ

See the section below — the same questions are highlighted separately.

10. Related Documents

The report is not entered "based on" and nothing is created on its basis — it reads data. Sources that get into it:

• Cash Inflow (ПКО) — section "Bank and Cash";
• Cash Outflow (РКО) — section "Bank and Cash".

For related purposes and for verification, use:

• Cash Book (КО-4) — page-by-page accounting of cash movements;
• Turnover and Balance Statement for account 1010 — control of cash balance and turnover;
• Report on Cash Operations — detailing of receipts and expenditures.

How to know your release. Menu "Help" → "About the Program": it indicates the version of the 1C:Enterprise platform and the configuration release "Accounting for Kazakhstan, version 3.0". Compare with the instructions.

Material prepared for release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).