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.
School revenue
Under the normal system, tuition paid in advance is first recorded as deferred revenue, then recognised progressively over the period it covers. Under the minimal treasury system, it is recognised on collection.
Customers and receivables
Every invoice to a family (tuition, transport and so on) is a receivable from that customer. When the family pays, the receivable decreases and treasury increases. The receivables report lets you track unpaid invoices and their age.Suppliers and payables
A purchase from a supplier (canteen restocking, supplies and so on) creates a payable to that supplier, recorded as an expense. Settling the invoice reduces both the payable and treasury.Cash desk, bank and electronic money
Ardoise distinguishes the means of collection:- Cash → cash desk account;
- Bank transfer → bank account;
- Mobile Money (MTN MoMo, Moov Flooz) → electronic money account.
Till closing
Every day the school takes cash ends with a till closing: the physical count of the drawer, compared with what the system recorded. The Till closing screen is available in the Cashier and Accountant portals. The count is blind: the cashier enters only the amount counted, and the expected total is shown only after the closing is posted. Ardoise computes that expected total on its side, from the day’s cash:- in: fee payments in cash, counter sales, cash top-ups of canteen wallets;
- out: cash refunds and salary advances handed over in cash the same day.
Manual journal entries
The automated flows do not produce everything: opening balances, corrections and year-end adjustments are entered by hand. The accountant posts them from the Manual entry tab of the Accountant portal. A manual entry carries:- a date, a reference and a memo;
- at least two lines, each with an account from the chart of accounts, an amount in debit or credit, and an optional cost centre.
- an unbalanced entry (debits must equal credits);
- an entry dated in a closed or locked period (see Financial years and periods).
Expenses
Running costs (rent, electricity, water, internet, maintenance, supplies, bank charges) are recorded in their corresponding expense account, either through a supplier invoice or through an approved expense request.Payroll and social charges
When a payroll run is validated and paid, Ardoise records:- the staff cost (the gross salary);
- the employee withholdings (contributions, tax);
- the net salary paid;
- the employer share of social contributions.
Fixed assets and depreciation
With the Fixed assets and Depreciation modules enabled, the acquisition of a durable good (computer, vehicle, furniture) is recorded as an asset. The depreciation charge is then posted period by period, when the accountant runs it: an expense reflecting the wear on the asset, which never drops below its residual value.Stock / inventory
Stock movements in and out (canteen, stores) are always tracked in quantity. If the Stock / inventory module is enabled, they are additionally valued in the accounts; otherwise tracking stays purely operational and generates no entry.Cost centres (management accounting)
If enabled, management accounting lets you attach a dimension (for example “Primary”, “Secondary”, “Administration”) to certain entries, without affecting the general ledger.Every school uses only part of these features. Enable only what matches your activity.