Education

Student Health Insurance (Pass-Through)

Recording the collection of insurance premiums from students to be paid to the provider.

Account NameTypeDebit ($)Credit ($)
Cash / Student AccountAsset (+)1,200.00-
Health Insurance PayableLiability (+)-1,200.00

💡 Accountant's Note

The school acts as an agent. The money is not revenue; it is a liability until it is sent to the insurance company.

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