Student ID / Campus Card Fee
Charging a new student for their campus ID card and smart card production.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Cash / Student Account | Asset (+) | 20.00 | - |
| Administrative Fee Revenue | Revenue (+) | - | 20.00 |
💡 Accountant's Note
ID card fees cover production and administrative costs. They are recognized immediately since the card is produced and handed over at point of payment.
Practitioner & Systems Framework
💻 ERP Architecture
ID card fees are charged through the SIS or the campus card system at enrolment or upon card replacement. Revenue is recognised immediately as the card is produced and issued (point-in-time performance obligation). The campus card system records card production costs (blank cards, printing, encoding) which are typically expensed as consumed. Replacement cards (lost, damaged) attract a separate replacement fee, also recognised immediately. The campus card system integrates with the SIS for student identity verification and with access control and payment systems across campus.
⚠️ Audit Flags
Auditors confirm that card fees are charged at the approved rate and recognised immediately. Verify that replacement fee revenue is separate from initial enrolment card fees in the management accounts. Test that the card production cost is reasonable relative to the fee charged. Confirm that the campus card database is reconciled to the SIS student register — every active student should have a current card on record.
📄 Required Documentation
Fee schedule, SIS charge records, campus card system production log, replacement card fee records, card cost analysis, and campus card system reconciliation to SIS enrolment.
Automate this entry with the JEH Accounting Suite
Stop doing manual entry. Our VBA-powered ERP automatically generates your ledgers, Trial Balance, and Financial Statements.
No Subscriptions. Own your data.
Expert Analysis by Qusai Ahmad
General Accountant Supervisor & IFRS Specialist
Specialized in SAP GUI automation and Middle Eastern tax compliance. Building digital tools for the next generation of finance leaders.