Student Counselling Service Fee
Charging a fee for sessions with the campus psychological counselling centre.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Cash / Student Account | Asset (+) | 30.00 | - |
| Student Services Revenue | Revenue (+) | - | 30.00 |
💡 Accountant's Note
Counselling fees recover part of the cost of the student support service. Revenue is recognized per session delivered.
Practitioner & Systems Framework
💻 ERP Architecture
Counselling session fees are charged to the student's account in the SIS when the appointment is confirmed or completed. Revenue is recognised per session (point-in-time) as each session represents a complete performance obligation. The counselling centre maintains appointment records linked to the student account charge. For students receiving free or subsidised counselling (e.g., on financial hardship grounds), a waiver is applied in the SIS with documented approval. Student mental health data is subject to strict confidentiality — financial records must be handled separately from clinical records.
⚠️ Audit Flags
Auditors confirm that revenue is recognised per session and that prepaid session packages are deferred and released as sessions are consumed. Verify that fee waivers are properly documented and approved. Test that student account charges for counselling are not visible alongside academic records — financial and clinical information must be segregated per data protection requirements. Confirm that the counselling service is licensed and that counsellors are appropriately qualified.
📄 Required Documentation
Session booking records, student account charge confirmation, waiver approvals, package deferral schedule (if sessions are pre-sold), data protection compliance documentation, and counsellor qualification records.
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