---
title: Ledger
slug: ledger
docTags: 
createdAt: 2026-07-12T14:26:24.221Z
---

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](docId\:Ob8wkt_7rLMRxTi2T7kEQ) 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](docId\:hV0ua8QgZfseBecfvmnlK)                              |
| **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**.

:::hint{type="info"}
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](docId\:hg_ul4EtSe9SOKztjWtsI) 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.

***

:::hint{type="warning"}
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.
:::