In 2026, a month in 1C is closed after documents have been entered, payroll has been calculated, and the routine operations provided for by the configuration have been completed; tax figures are reconciled with tax reporting because the amount determined by the taxpayer or tax agent in tax reporting is recognized as the calculated amount (Article 119 of the Tax Code of the Republic of Kazakhstan).
What a month means in 1C
A month in 1C is the selected accounting period to which source documents, accruals, register entries, and final calculations relate. It is important for the accountant not only to select the correct document date, but also to check the period to which the program assigned the transaction and whether it affected figures that had already been calculated.
Working with a month usually includes several related tasks:
- entering documents for the reporting period;
- recording working time and calculating payroll;
- checking the completeness of business transactions;
- performing routine calculations;
- analyzing errors and incomplete processes;
- reviewing reports after the period has been closed.
The command name, the set of operations, and the available forms depend on the 1C configuration, its version, the connected subsystems, and the user's permissions. Therefore, a universal menu path given without specifying the particular program may be incorrect. Before starting work, determine whether “1C:Accounting for Kazakhstan,” a trade management solution, or a payroll configuration is being used.
How to enter working time for a month
A payroll configuration may be set up so that working time is entered using one document for the entire month. With this setting, the program displays the message: “working time is entered using one document for the entire month”.
If the message appears when posting a document or checking the setting, the accountant should verify the method used to record working time. The document may not correspond to the configured data-entry frequency. Additional documents for individual days or parts of the month should not be created until the current setting has been checked: entering the same information repeatedly may affect the calculation.
Practical verification procedure:
- Determine which document is used to record working time in the configuration.
- Check the document month and organization.
- Reconcile the employees, time types, and completed figures with HR documents and the timesheet.
- Check the working-time entry method setting.
- Post the document again and review the 1C messages.
- After making corrections, recalculate the accruals that depend on time worked.
If the organization uses a different accounting procedure, the setting should be changed only after assessing the consequences. Documents already entered may be included in calculations, so first establish the reason for the message, check the data in a test copy, or refer the matter to the specialist who supports the infobase.
How to verify and close a month
Month-end closing is a sequence of calculations and control procedures, rather than a single business transaction. Before running the processing operation, the accountant should make sure that all documents for the period have been entered, the dates and organizations are specified correctly, and corrections to previously recorded transactions have been approved under the organization's established procedure.
Before closing, it is useful to check:
- unposted documents for the month;
- documents with an incorrect date or organization;
- transactions entered after the month's initial calculation;
- negative balances and unusual turnover;
- employee accruals and working-time data;
- incomplete routine calculations;
- reports that allow source data to be compared with the result.
If the organization is required to maintain separate tax accounting, when verifying the month it must not combine taxable items and related items from categories for which the Tax Code of the Republic of Kazakhstan establishes separate taxation terms. The taxpayer formalizes the procedure for such accounting, including the list of common income and expenses and the methods for allocating them, in its tax accounting policy (Article 210 of the Tax Code of the Republic of Kazakhstan).
If 1C reports that another closing operation is in progress, active sessions must be checked. In certain configurations, the relevant command may be located in the “More” menu and may be named “Active Month-End Closing Sessions”. The location and name of the command depend on the installed configuration and its release.
An active session may mean that the calculation was started by another user or that the previous processing operation has not been completed. A repeat closing operation should not be started concurrently until the status of the current process has been clarified. First determine who is performing the calculation, whether the processing operation has been completed, and whether an incomplete session remains. To terminate a stalled session, involve the infobase administrator or support specialist.
After the operations have been completed, generate control reports and compare them with the data from before closing. Tax amounts must be reconciled with the tax reporting figures: it is the amount determined in tax reporting by the taxpayer or tax agent that is recognized as calculated, while the calculation result takes into account the adjustments, exemptions, deductions, and reductions provided for by the Tax Code of the Republic of Kazakhstan (Article 119 of the Tax Code of the Republic of Kazakhstan).
If a discrepancy is identified, determine which document or calculation caused it, correct the source data, and repeat the affected operations. Manually adjusting the final figure without analyzing the cause may conceal the error and result in a discrepancy between the accounting registers and reporting.
What to do if a period needs to be changed
A previous month may need to be corrected after a late document is received, an error is discovered, or HR data changes. The procedure depends on whether the period has been closed, whether reporting has been prepared, and whether the user is permitted to edit it.
First determine:
- which document contains the error;
- which accruals, registers, and reports it affects;
- whether the source document must be corrected or a separate adjustment transaction is required;
- whether the change affects calculations for subsequent months;
- whether routine operations must be performed again.
If the month is protected against editing, the restriction should be removed in accordance with the organization's established procedure and the access permissions granted. Opening the period may change figures calculated previously, so after making the correction, repeat the affected operations and generate control reports.
If the correction changes a tax reporting figure, the new value must be compared with the calculated amount reported previously. The Tax Code of the Republic of Kazakhstan distinguishes between calculated, assessed, and paid amounts: the calculated amount is determined by the taxpayer or tax agent in reporting; the assessed amount is determined by the tax authority or another authorized body in the prescribed cases; and the transferred or collected amount, taking offsets and refunds into account, is recognized as paid (Article 119 of the Tax Code of the Republic of Kazakhstan).
When separate tax accounting is maintained, a correction should be assigned to the separate category to which the relevant item belongs. This is important, in particular, for types of activities, contracts, sales turnover, types of income, construction projects, and tax rates if the Tax Code of the Republic of Kazakhstan provides separate taxation terms for them (Article 210 of the Tax Code of the Republic of Kazakhstan).
Questions and Answers
Can working time be entered using several documents for one month? — This depends on the settings of the installed configuration. If the program reports that one document is used for the entire month, first check the relevant parameter and the documents already entered.
Why does 1C not start the month-end closing? — This may be caused by a calculation being performed by another user or an incomplete previous session. Check the active closing sessions and processing status, and involve the database administrator if necessary.
Do documents need to be reposted after correcting a month? — Repeat the actions and calculations affected by the correction. Before doing so, determine the document's links to accruals, registers, reporting, and subsequent periods.
Can I open a closed month myself? — A period is opened in accordance with the organization's internal procedure and the access permissions granted. Before making the change, assess its impact on reporting and periods already calculated; afterward, repeat the control procedures.
How should tax figures be checked after closing? — Reconcile the accounting registers with tax reporting and check the adjustments, exemptions, deductions, or reductions applied. The calculated tax amount is determined by the taxpayer or tax agent in tax reporting (Article 119 of the Tax Code of the Republic of Kazakhstan).
Where can I find the month-end closing command? — Its location depends on the configuration, release, and user permissions. Use the built-in help and the documentation for the particular solution installed.
Sources
- Tax Code of the Republic of Kazakhstan, Article 119 “Determination of Calculated, Assessed, and Paid Amounts of Tax, Payments to the Budget, and Social Payments.”
- Tax Code of the Republic of Kazakhstan, Article 210 “Rules for Maintaining Separate Tax Accounting.”