This page concerns Ardoise School in the OHADA scope, subject to enabled modules and permissions. School, school accounting and payroll are not offered in Austria. Check local requirements; CountryConfig does not certify compliance.
Not every class is useful to every school. A small school will mostly use classes 4 to 7; a school with significant equipment will also use class 2. Class 9 is optional.
Class 1 - Long-term resources
Purpose: the school’s long-term resources: its capital, its reserves, its borrowings.- Typical families: capital, reserves, retained earnings, result, equipment grants, borrowings.
- School examples: a bank loan to construct a building, an equipment grant, earnings carried forward from previous years.
- In Ardoise: the year’s result is recorded here at closing; borrowings can be recorded here by the accountant.
- What the founder configures: generally nothing directly. The accountant manages this class.
Class 2 - Fixed assets
Purpose: the school’s durable goods: buildings, equipment, vehicles, software.- Typical families: intangible assets (licences, software), tangible assets (land, buildings, equipment, transport), financial assets, depreciation.
- School examples: computers, classroom furniture, a school transport vehicle, management software.
- In Ardoise: with the Fixed assets and Depreciation modules enabled, you record the acquisition of an asset, then run its depreciation charge period by period (monthly, for example). The calculation is straight-line and never drops below residual value; the entry is posted when you run it, not automatically in the background.
- What the founder configures: asset categories and useful life (see Fixed assets).
Class 3 - Inventory
Purpose: the goods and supplies held.- Typical families: goods, raw materials, supplies, finished products, write-downs.
- School examples: canteen stock, library/stores supplies, uniforms.
- In Ardoise: canteen/bookshop stock is tracked and valued if the corresponding module is enabled.
- What the founder configures: enabling stock tracking where relevant.
Class 4 - Third parties
Purpose: relationships with outside people and organisations.- Typical families: customers, suppliers, staff, social bodies, the State, suspense accounts.
- School examples: families (customers), canteen suppliers, salaries owed, social contributions and taxes payable.
- In Ardoise: this is the class used most day to day: family invoices, supplier invoices, payroll and taxes are all tracked here.
- What the founder configures: social contribution rates in the accounting configuration.
Class 5 - Treasury
Purpose: available money: bank, cash desk, electronic money.- Typical families: banks, cash desk, electronic money instruments, items for collection.
- School examples: the bank account, the cashier’s till, the Mobile Money account (MTN MoMo, Moov Flooz).
- In Ardoise: every receipt and payment updates the treasury. The module distinguishes the cash desk, the bank and electronic money.
- What the founder configures: the account associated with each payment method (see Configuration).
Class 6 - Expenses
Purpose: what the school consumes in order to operate.- Typical families: purchases, transport, external services, staff costs, taxes and duties, financial charges, depreciation charges.
- School examples: salaries, rent, electricity, water, internet, maintenance, supplies, bank charges.
- In Ardoise: expenses (supplier invoices, payroll, charges) are recorded in this class.
- What the founder configures: the expense accounts associated with purchases.
Class 7 - Revenue
Purpose: what the school earns.- Typical families: sales, work and services sold, ancillary revenue, grants, financial income.
- School examples: tuition fees, registration fees, transport, canteen, boarding, supplies sold.
- In Ardoise: school revenue (tuition, canteen, transport and so on) is recorded in this class, according to the mappings you have configured.
- What the founder configures: the account for each revenue category (see Accounting mappings).
Class 8 - Other expenses and revenue
Purpose: operations outside ordinary activity, and the result.- Typical families: book values and proceeds from disposal of fixed assets, non-ordinary expenses and revenue, profit-sharing, taxes on the result.
- School examples: the sale of an old vehicle, an exceptional donation.
- In Ardoise: mainly used at closing and for asset disposals.
Class 9 - Commitments and management accounting
Purpose: off-balance-sheet commitments and management accounting (costs by centre).- Typical families: commitments received/given (deposits, guarantees), management accounting.
- In Ardoise: optional and disabled by default. A school that enables the module can record its off-balance-sheet commitments (a bank guarantee, for example) and cost centres.
- What the founder configures: only if the school needs it.
The founder does not need to know every account in every class. Ardoise applies the classes automatically; you only configure the business mappings that concern you.