> ## Documentation Index
> Fetch the complete documentation index at: https://docs.ardoiseeduc.com/llms.txt
> Use this file to discover all available pages before exploring further.

# The school's operations and accounting

> How revenue, expenses, customers, suppliers, cash, bank, payroll and fixed assets turn into entries.

<Note>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.</Note>

Supported operations generate entries according to enabled modules and mappings; opening balances and corrections use manual entries. This page explains the link between your day-to-day work and the accounts.

## School revenue

| Operation | What Ardoise does |
| - | - |
| Tuition fees | Collected and posted to the **tuition revenue** account you configured |
| Registration fees | Posted to the corresponding revenue account |
| Transport, canteen, boarding | Each posted to its own revenue account |

<Note>
  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.
</Note>

## 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.

You associate each method with the right account in the configuration.

## 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.

The **variance** between counted and expected is recorded, never adjusted automatically. A non-zero variance requires a reason. The till can only be closed once per day: a second closing for the same day is refused.

The **founder** (or someone they have delegated financial decisions to) then approves each closing: approving a day with a variance is deciding to absorb it.

## 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.

The screen shows the running debit and credit totals as you type. Ardoise refuses:

* an **unbalanced** entry (debits must equal credits);
* an entry dated in a **closed or locked period** (see [Financial years and periods](/en/comptabilite/exercices-periodes)).

Example: correcting a collection posted to the wrong revenue account.

| Account | Debit | Credit |
| - | - | - |
| Tuition revenue | 50,000 | |
| Transport revenue | | 50,000 |

## 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.

See [Social contribution rates](/en/comptabilite/configuration).

## 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.

<Note>
  Every school uses only part of these features. Enable only what matches your activity.
</Note>


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