Education

Study Abroad Pass-Through Fee

Recording the payment to a foreign institution for a student's semester abroad.

Account NameTypeDebit ($)Credit ($)
Study Abroad Clearing AccountAsset (+)4,000.00-
Cash in BankAsset (-)-4,000.00

💡 Accountant's Note

If the student pays the home school for an overseas program, the home school records the payment to the foreign partner as a receivable/clearing item until the semester starts.

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