Ledger
The Ledger is your academy's general ledger — a complete, chronological record of every real money-movement event, recorded using standard double-entry accounting. Every transaction posts as a balanced pair: one debit and one credit of equal amount.
Go to Finance → Ledger (admin only).
📖 What Posts to the Ledger
The Ledger automatically records money movements from across the platform — you never enter ledger transactions manually. It captures:
- Student payments — every invoice marked paid (manual, bulk, online gateway, bank-transfer proof approval, partial payments, and installments)
- Package purchases and store orders — same coverage as student payments
- Payroll payouts — instructor and staff pay
- Expense payments — when an expense is marked paid
- Credit note payouts — refunds paid out to members
- Gateway processing fees & costs — see Gateway Fees below
Each ledger entry links back to its source document (invoice number, receipt number, voucher number, or credit note number) so you can always trace a figure back to the original transaction.
💳 Account Balances
The top of the Ledger page shows a stat tile per account, with the running balance for the selected period:
Account | What it tracks |
|---|---|
Cash on Hand | Money collected in cash |
Bank / Gateway | Money collected via bank transfer or online payment gateway |
Revenue — Class Fees & Packages | Income from class fees and package purchases |
Revenue — Store | Income from store orders |
Processing Fee Revenue | Surcharges charged to members for using certain payment methods |
Gateway Fee Expense | The real cost your academy pays the payment gateway for processing a transaction — see below |
Refunds | Money paid out via Credit Notes |
Payroll Expense | Instructor and staff payouts |
Vendor Expense | Operational expenses paid |
Only accounts with activity in the selected period are shown.
🔍 Browsing Entries
Below the account tiles, the All / Refunds / Payroll / Expenses / Student Payments / Instructor Payments / Store Orders / Packages tabs filter the transaction list by type.
Use the search box to find a specific transaction by description, invoice number, receipt number, or voucher number. Use the date filter to narrow to a specific period.
Each row shows the date, account, transaction type, description, linked document numbers, and the debit/credit amount. Every transaction always appears as two rows (its debit leg and credit leg) grouped together.
💳 Gateway Fees
When a member pays online, two separate fees can apply — understanding the difference matters for reading your Ledger correctly:
Processing fee (what you charge the member)
If you've configured a surcharge for a payment method under Settings → Payment Gateway → Method Fees, that extra amount is charged to the member on top of the invoice. It's revenue for your academy — it posts to Processing Fee Revenue.
Gateway cost (what the gateway charges you)
Separately, your payment gateway takes a real cut of every transaction that passes through it — this is a genuine cost to your academy, whether or not you pass a surcharge on to members. It posts to Gateway Fee Expense.
If you don't charge members a surcharge but the gateway still takes its cut, that cost is still recorded — it comes out of your Bank / Gateway balance just like it comes out of your real bank account. Making it visible here is the whole point: without it, your Ledger would overstate how much you actually keep from an online payment.
Card payments recorded manually
If you take a card payment on a physical terminal outside REMMU's own gateway (via Mark as Paid, selecting Credit Card or Debit Card), you can optionally enter the processing fee your terminal charged for that transaction. This is a one-time figure per transaction — REMMU doesn't store a fixed rate — and it posts the same Gateway Fee Expense entry so the cost is visible in your books.
Gateway Fees on the Expenses page
Every gateway cost — whether from an online payment or a manually-entered card fee — also appears as a read-only row under a Gateway Fees category on your Expenses page, alongside your other operational costs. These rows are generated automatically and can't be edited or deleted directly (they mirror the Ledger, which is the source of truth) — this gives you one itemized place to review all gateway costs for reporting.
📤 Exporting
Click Export CSV to download the currently filtered set of ledger entries — useful for handing off to an accountant or importing into other bookkeeping software.
The Ledger is admin-only and read-only — there's no way to manually add, edit, or delete a ledger entry from the UI. This is by design: every entry is a byproduct of a real transaction elsewhere in the system (a payment, a payout, an expense), so the Ledger always reflects what actually happened.