Refundable Enrolment Deposits Opening Balance 8605 8605 Non-Current – Item LN.020 - Closing Balance Report the balance of refundable enrolment deposits as at the end of the calendar year Chart of Accounts Codes Account/Transaction Description Tuition Boarding Refundable Enrolment Deposits Closing Balance 8110 8110 Current – Refundable Enrolment Deposits Closing Balance 8610 8610 Non-Current – Loans for Recurrent purposes Item LN.030 Balance –Opening Report the balance of recurrent loans as at the beginning of the calendar year Do not report the credit balance of your overdraft account Chart of Accounts Codes Account/Transaction Description Tuition Boarding Bank Overdraft Opening Balance - Current 8010 8010 Bank Loan for Recurrent Purposes Opening 8050 8050 Balance - Current Bank Loan for Recurrent Purposes Opening 8550 8550 Balance Non-Current – Other Loan for Recurrent Purposes Opening 8070 8070 Balance Current – Other Loan for Recurrent Purposes Opening 8570 8570 Balance Non-Current – Item LN.040 - Closing Balance Report the balance of recurrent loans as at the end of the calendar year Do not report the credit balance of your overdraft account Chart of Accounts Codes Account/Transaction Description Tuition Boarding Bank Overdraft Closing Balance - Current 8015 8015 Bank Loan for Recurrent Purposes Closing 8055 8055 Balance - Current Bank Loan for Recurrent Purposes Closing 8555 8555 Balance Non-Current –
Refundable Enrolment Deposits Opening Balance – Non-Current 8605 8605 Item LN.020 - Closing Balance Report the balance of refundable enrolment deposits as at the end of the calendar year Chart of Accounts Codes Account/Transaction Description Tuition Boarding Refundable Enrolment Deposits Closing Balance – Current 8110 8110 Refundable Enrolment Deposits Closing Balance – Non-Current 8610 8610 Loans for Recurrent purposes Item LN.030 –Opening Balance Report the balance of recurrent loans as at the beginning of the calendar year Do not report the credit balance of your overdraft account Chart of Accounts Codes Account/Transaction Description Tuition Boarding Bank Overdraft Opening Balance - Current 8010 8010 Bank Loan for Recurrent Purposes Opening Balance - Current 8050 8050 Bank Loan for Recurrent Purposes Opening Balance – Non-Current 8550 8550 Other Loan for Recurrent Purposes Opening Balance – Current 8070 8070 Other Loan for Recurrent Purposes Opening Balance – Non-Current 8570 8570 Item LN.040 - Closing Balance Report the balance of recurrent loans as at the end of the calendar year Do not report the credit balance of your overdraft account Chart of Accounts Codes Account/Transaction Description Tuition Boarding Bank Overdraft Closing Balance - Current 8015 8015 Bank Loan for Recurrent Purposes Closing Balance - Current 8055 8055 Bank Loan for Recurrent Purposes Closing Balance – Non-Current 8555 8555