Accounts — Double-Entry Fee Accounting

Overview

The accounts module implements double-entry bookkeeping for school fee management. Every transaction creates two entries: one debit, one credit.

Account Types

Account Code	Type	Description
ASSET_CASH	Asset	Cash on hand
ASSET_BANK	Asset	Bank account
ASSET_FEE_RECEIVABLE	Asset	Tuition/ fees owed by students
LIABILITY_FEE_ADVANCE	Liability	Fees paid in advance
REVENUE_TUITION	Revenue	Tuition fees received
REVENUE_TRANSPORT	Revenue	Transport fees received
REVENUE_LAB	Revenue	Lab fees received
EXPENSE_SCHOLARSHIP	Expense	Fee waivers/scholarships
EXPENSE_CONCESSION	Expense	Discounts given

Transaction Flow

Record a Fee Payment

Student pays ₹10,000 tuition:

DR  Fee Receivable (Student A)     ₹10,000
CR  Cash / Bank                              ₹10,000

// School Admin API
POST /school-admin/fee/collection/record
{
  "data": {
    "studentId": "uuid",
    "academicYearId": "uuid",
    "entries": [
      { "account": "ASSET_BANK", "entryType": "CR", "amount": 10000 },
      { "account": "ASSET_FEE_RECEIVABLE", "entryType": "DR", "amount": 10000 }
    ],
    "narration": "Tuition fee Q1 2024"
  }
}

Record a Concession

50% scholarship granted to Student B (₹5,000):

DR  Revenue Scholarship     ₹5,000
CR  Fee Receivable (Student B)           ₹5,000

Record a Refund

₹2,000 refund to parent:

DR  Cash / Bank           ₹2,000
CR  Liability Fee Advance            ₹2,000

Fee Ledger View

{
  "data": {
    "studentId": "uuid",
    "academicYear": "2024-25",
    "openingBalance": 30000,
    "transactions": [
      { "date": "2024-04-01", "voucherNo": "FEE/2024/001", "narration": "Tuition Q1", "dr": 10000, "cr": 0, "balance": 20000 },
      { "date": "2024-04-15", "voucherNo": "FEE/2024/002", "narration": "Transport Apr", "dr": 2000, "cr": 0, "balance": 18000 },
      { "date": "2024-05-10", "voucherNo": "FEE/2024/003", "narration": "Payment received", "dr": 0, "cr": 8000, "balance": 10000 }
    ]
  }
}

Reports

Report	Endpoint	Description
Day Book	GET /school-admin/fee/report/day-book	All transactions for a date
Ledger	GET /school-admin/fee/report/ledger/:studentId	Per-student fee history
Collection	GET /school-admin/fee/report/collection	Daily/weekly/monthly collection summary
Outstanding	GET /school-admin/fee/report/outstanding	All students with pending fees
Concession	GET /school-admin/fee/report/concession	Total concessions given

Fee Reminders

Automated reminders sent via SNS → SMS:

// Scheduled job runs daily
const overdueStudents = await db.query.FeeLedger.findMany({
  where: and(
    lt(sumBalance, 0),  // outstanding > 0
    lt(dueDate, today)
  ),
});

// Send reminder SMS
await snsClient.publish({
  PhoneNumber: parentPhone,
  Message: `Reminder: ₹${Math.abs(balance)} fee due for ${studentName}. Please pay at earliest. - ${schoolName}`,
});