How to process debtor journals and adjustments

How to process debtor journals and adjustments

Debtor journals allow you to write off debts, pass corrections, hand over accounts to collectors, or reallocate credits within a family. This article covers all four journal types available in d6 Finances.

Finances > Debtors:  Journals

Debtor Write-Off Journal

Use this journal to write off an amount against a General Ledger account or project.

  1. Select Debtor Write-Off Journal and choose the direction: School Debtors, Collector, or Other Debtors to Ledger Account/Project.

  2. Choose the debtor account and click Continue. Learners or other debtors with outstanding balances will display.

  3. Enter the journal date, select the General Ledger account (usually your Bad Debts account), and enter the total amount to write off (or leave blank and select months — the system will calculate the total).

  4. Select the approval reason (Governing Body, Financial Committee, or Department of Education) and add a description with meeting details.

  5. Select the months to write off. The balance indicator must show green before you can continue.

  6. Click Continue — the journal posts automatically.

Debtor Journal (Correction)

Use this journal to pass a correction against a school debtor or other debtor account.

  1. Select Debtor Journal and choose the direction (School Debtors to Ledger Account/Project is the usual option for corrections).

  2. Choose the debtor account and click Continue. All learners in the family will appear with their balances.

  3. Enter the journal date, select the General Ledger account or Project, and enter the total. For a zero-rand adjustment, use your Suspense account.

  4. Add a statement description and remark. The balance indicator must show green before continuing.

  5. Select the months to journalise and click Continue — the journal posts automatically.

Debtor Handover Journal

Use this journal to hand over a debtor account to a collector, transfer between collectors, or return an account to school debtors.

  1. Select Debtor Handover Journal and choose the direction: School Debtors to Collector, Collector to Collector, or Collector to School Debtors.

  2. For Collector-to-Collector or Collector-to-School: select the “from” collector, then select and move the family to the right-hand column. Click Continue.

  3. Enter the journal date, select the target collector (or “School Debtors” if returning), and enter or select the months to journalise.

  4. Add a description. The balance indicator must show green. Click Continue — the journal posts automatically.

Note: There is currently no option to hand over other debtor accounts to collectors.

Allocate a credit within a family (zero-rand journal)

Use a zero-rand journal to move credits between learners, payment options, or dates within the same family without increasing or decreasing the account total.

  1. Enter the journal date and select your Suspense account. Always choose Credited (Debit Debtor) under Account is.

  2. The total column will always be zero.

  3. Select Re-allocation as the reason and add a description.

  4. From the learner fee/project/date list, select the amount and month to re-allocate from one learner, then select the destination learner, month, and amount.

  5. The balance indicator must show zero and green before you can continue. Click Continue — the journal posts automatically.

Frequently asked questions

What does the red/green balance indicator mean?

The top block shows the total amount you entered or selected. The bottom block checks that the total and selected months balance. Red means there is a discrepancy — you cannot continue until it is green. If you see an error message, click Continue on the error to return to the previous screen and correct the amounts.

Can I reverse or edit a journal after clicking Continue?

No. Once you click Continue, the journal is automatically posted and cannot be edited. Always verify all selections — date, amounts, months, learner, and ledger account — before clicking Continue.

Which ledger account should I use for a write-off?

Use your Bad Debts account for learner write-offs. You may have a separate Bad Debts account for other debtors. For zero-rand adjustments (credit reallocations), always use your Suspense account.

Last updated: April 2026  |  Version 4.0

© Copyright d6 group (Pty) Ltd.
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