💰 Billing — Cashier Manual

The Billing module is the SGA's invoicing and collection system. It manages the entire financial cycle: invoice generation (FAC-YYYY-NNNN), full or partial payment, issuance of QR-verifiable receipts, refunds, payment arrangements, cash reconciliation, and financial analytics.

👤 Primary profile: Cashier / Financial Administration

Access: Administrative Management → Cashier → Payments

Required permissions:

Permission	Scope
Billing management	Create, edit, delete, collect, refund
Billing query	Read-only: list, dashboard, queries

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1. Invoice Lifecycle

Each SGA invoice follows a cycle of three accounting statuses:

Status	Indicator	Accounting meaning
Pending	🟡 Yellow	Account receivable — no cash movement recorded
Partial	🟠 Orange	Account receivable with payment(s) — outstanding balance
Paid	🟢 Green	Account settled — receipt generated (REC-XXXXXX)

Automatic numbering

The system automatically generates:

• Invoice number: FAC-YYYY-NNNN (e.g., FAC-2026-0001) — sequential per year
• Receipt number: FAC-YYYY-NNNN/N (e.g., FAC-2026-0001/1, /2, /3...) — increments with each transaction

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2. Billing List

When accessing the module, the master list of all invoices for the school year is displayed with search by student name.

Available filters

Filter	Description
School Year	Academic period (e.g., 2026-2027)
Level	Filter by educational level (Preschool, Primary, Secondary)
Section	Specific grade/section (e.g., 11th A) — loaded based on the year
Status	Pending, Partial, Paid, or Overdue
From / To	Due date range
Currency	Córdobas (NIO), Dollars (USD), or other configured currency
Search	Free text — search by student name (accent-insensitive)

Table columns

Column	Description
Invoice No.	Identifier FAC-YYYY-NNNN
Student	Student's full name
School Year	Period it belongs to
Section	Student's grade
Concepts	Detail of invoiced items
Amount	Total invoice amount
Total Paid	Sum of registered partial transactions
Outstanding Balance	Difference: Amount − Total Paid
Status	Color badge according to the lifecycle
Payment Date	Date the full payment was recorded
Due Date	Payment deadline

Toolbar

Icon	Action	Description
🔍	Search	Activates quick text search
➕	New Charge	Creates an individual invoice
📋	Advance Payment	Generates multiple future installments for a student
👥	Mass Generate	Creates batch charges for an entire section
📊	Dashboard	Accesses the financial analytics panel
🧾	Cash Reconciliation	Generates the cash closing report by date range
📄	Export to Excel	Downloads the filtered list in Excel format
📷	Verify QR	Opens the scanner to validate receipts

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3. Actions per Invoice

Each table row has a context menu (⋮) with actions depending on the status:

Action	Available when	Description
Payments	Always	Transaction panel: history, progress bar, register new payment
Pay	Pending / Partial	Quick form to cover the full balance
Refund	Paid	Generates a refund as an accounting expense
Student	Always	Navigates to the student's record
Edit	Pending / Partial	Modifies concept, amount, or due date
Delete	Only if no payments exist	Deletes the invoice from the system

Accounting integrity rules

• A Paid invoice cannot be edited or deleted — this protects the integrity of the issued receipt and accounting record.
• An invoice with registered payments cannot be deleted — transactions must be voided first.
• A payment cannot exceed the invoice's outstanding balance.

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4. Register a Payment (Partial Payment)

The payments panel is the heart of the cash flow. It shows the collection progress and allows registering partial transactions.

Pending Invoice (0%)

Paid Invoice (100%)

Step-by-step procedure

1. In the list, locate the invoice → ⋮ menu → Payments
2. In the payments panel, complete:

Field	Required	Description
Amount	✅	Amount to pay (cannot exceed the outstanding balance)
Payment method	✅	Cash, Transfer, Card, Check, etc.
Date	✅	Transaction date (default: today)
Reference	—	Bank reference number or receipt (max. 20 characters)
Note	—	Internal note about the transaction

3. Press "Register Payment"
4. The system automatically:
   • Creates a transaction record with receipt number FAC-YYYY-NNNN/N
   • Updates the visual progress bar
   • Changes the status: Pending → Partial or Partial → Paid
   • Sends a push notification to the student's guardian

For cashiers

Each payment generates an independent printable receipt. Use "Pay" (⋮ menu) only when the parent covers the full balance in a single transaction. For any partial amount, use "Payments".

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5. Process Full Payment

Quick shortcut for when the parent covers 100% of the balance in a single transaction.

Field	Description
Total	Outstanding balance (read-only)
Payment Date	Transaction date (default: today)
Payment Method	Cash, Transfer, Card, etc.
Reference	Bank receipt (optional, max. 20 characters)

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6. Create Individual Charge

To invoice a specific student, use the ➕ button on the toolbar.

Form fields

Field	Required	Description
Student	✅	Select the enrolled student
Currency	✅	Invoicing currency (NIO by default)
Due date	✅	Payment deadline
Description	—	Note visible on the invoice and receipt

Detail lines (Concepts)

Each invoice can have multiple concept lines:

Field	Description
Concept	Charge type: Enrollment, Monthly Fee, Uniform, Transportation, etc.
Amount	Amount per concept
+ Button	Adds an additional line

The total amount of the invoice is the automatic sum of all detail lines.

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7. Advance Payments (Multiple Installments)

This feature allows generating multiple future installments for a single student. Ideal for planning the full year's monthly fee collection.

Procedure

1. Press the 📋 Advance Payment button on the toolbar
2. Select the student
3. Select the concept (e.g., Monthly Fee)
4. Add installments with their due dates:

Installment	Amount	Due Date
Installment 1	C$ 2,500.00	02/01/2026
Installment 2	C$ 2,500.00	03/01/2026
Installment 3	C$ 2,500.00	04/01/2026
...	...	...

5. Each installment generates an independent invoice with its own FAC-YYYY-NNNN

Accounting

Unlike mass generation (by section), advance payments are per individual student and allow planning the full year's accounts receivable with different amounts and dates per installment.

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8. Mass Charge Generation

Creates invoices for all enrolled students in a section (or entire level) in a single step. Ideal for recurring charges like the monthly fee.

Configuration

Field	Required	Description
School Year	✅	Academic period
Level	—	Optional filter (Preschool, Primary, Secondary)
Section	—	Specific grade. If left empty, applies to the entire level
Currency	✅	Invoicing currency
Due Date	✅	Payment deadline for all charges

Details (concept lines)

Field	Description
Concept	Select from the list of concepts
Amount	Amount per student
+ Button	Adds additional lines (e.g., monthly fee + transportation)

Preview step

Before confirming, the "PREVIEW" button shows:

• Number of students who will receive the invoice
• Students who already have that charge (automatically excluded)
• Students with a type 2 payment arrangement (reduced amount applied)

Mandatory verification

Always use the "Preview" button before confirming. Mass generation cannot be easily undone — you would have to delete each invoice individually.

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9. Payment Arrangements

Payment arrangements allow establishing special conditions for students with particular financial situations.

Access: Administrative Management → Cashier → Payment Arrangements

Arrangement types

Type	Name	Effect
Type 1	Authorized late payment	Allows payment after the due date without penalty. It is informational — does not alter amounts
Type 2	Reduced amount	The student pays a specific reduced amount. Applied automatically during mass generation

Arrangement fields

Field	Description
Student	Beneficiary student
School Year	Validity period
Type	Type 1 (late) or Type 2 (reduced)
Reduced Amount	Type 2 only — the amount the student will pay
Description	Justification for the arrangement
Active	Toggle to enable/disable

Integration with mass generation

When a mass charge is generated, the system automatically detects students with a Type 2 arrangement and applies the reduced amount instead of the standard amount. Students with a Type 1 arrangement receive the same amount.

Export

The payment arrangements list can be exported to Excel from the download button on the toolbar.

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10. Refunds

When a parent requests a payment refund, the system allows generating an accounting refund.

Requirements

• The invoice must be in Paid status (✅)
• The refund amount cannot exceed the paid amount minus previous refunds

Procedure

1. In the list, locate the paid invoice → ⋮ menu → Refund
2. The system shows:
   • Student name
   • Amount paid
   • Previous refunds (if any)
   • Balance available for refund
3. Enter the amount to refund and the justification
4. Upon confirmation, the system generates an Expense record (Refund type) with PAID status

Accounting record

The refund does not cancel or modify the original invoice — it is recorded as an independent expense in the Expenses module. This maintains accounting traceability: the income (charge) and the expense (refund) remain as separate records in the cash book.

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11. Payment Receipts and QR Verification

Print formats

Each transaction (partial payment or full payment) generates a printable receipt in two formats:

Voucher Format (Standard Receipt)

Letter-type receipt with:

• Institutional header (logo, name, tax ID, phone)
• Receipt number (FAC-YYYY-NNNN/N)
• Student data and section
• Concept table with amounts
• Financial summary: Invoice Total, Total Paid, Outstanding Balance
• QR code for verification with digital signature
• "PAID IN FULL" stamp when the balance is zero

POS Format (Thermal Printer)

Format optimized for 80mm thermal paper with the same information in a compact monospace design. Includes verification QR.

QR Verification System

Each receipt includes a digitally signed QR code with a security code that guarantees its authenticity.

How to verify a receipt?

1. Press the 📷 Verify QR button on the toolbar
2. Scan the QR using:
   • USB scanner (gun type) — automatic keyboard reading
   • Device camera — using the browser's built-in camera
3. The system validates the digital signature and shows:
   • ✅ Verified: Receipt data (student, amount, date, number)
   • ❌ Invalid: Alert for unrecognized or tampered receipt

Practical QR use

The QR is useful for verifying receipts presented by parents. If a parent says "I already paid" and shows a receipt, the office staff can instantly scan it to confirm its authenticity without searching through the system.

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12. Cash Reconciliation

Cash reconciliation (cash closing) generates a report of all transactions recorded in a specific period.

Procedure

1. Press the 🧾 Cash Reconciliation button on the toolbar
2. Select the date range (From / To)
3. The system generates an HTML report that opens in a new window with:
   • School letterhead
   • Closing period
   • Detail of all transactions (income)
   • Totals by payment method
   • Grand total
   • Signature line for the cashier in charge
4. Use the browser's Print button to generate the PDF

For the cashier

Cash reconciliation is the document presented at the end of the day or shift. It includes all charges recorded in the period, grouped by payment method (cash, transfer, card). Daily closing is recommended for reconciling with cash on hand.

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13. Financial Dashboard

The dashboard presents a complete overview of the school's financial health. Access: 📊 button on the toolbar or from the Dashboards → Payments Dashboard menu.

Dashboard filters

Filter	Description
School Year	Period to analyze
Section	Optional filter by grade
Currency	Amount currency
From / To	Date range

KPI Indicators

KPI	Description
Total Collected	Sum of all completed charges
Total Pending	Accumulated uncollected amount
Partial Payments	Number of invoices with incomplete payments
Collection Rate	Effectiveness percentage: Collected / (Collected + Pending) × 100
Overdue Payments	Count and amount of invoices past their due date

Analytical charts

Chart	Type	Description
Distribution by Status	Pie / Donut	Paid vs. Partial vs. Pending vs. Overdue (with lifecycle colors)
Revenue Trend	Smooth line (area)	Accumulated revenue over time
By Payment Method	Donut	Cash, Transfer, Card, Check
By Concept	Donut	Enrollment, Monthly Fee, Uniform, Transportation, etc.
Revenue by Section	Grouped bars	Collected vs. Pending by section (with data zoom)
By Grade	Pie	Distribution of charges by level/grade

Top 10 Debtors

Table with the students with the largest pending debt:

Column	Description
Student	Student name
Section	Current grade
Pending Amount	Total owed balance
Pending Invoices	Number of unsettled invoices
Days Overdue	Maximum days since the due date (with color badge by severity)

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14. Export to Excel

The billing list is exported to Excel with all applied filters. Use the 📄 button on the toolbar.

File contents

The generated Excel includes 15 columns:

Column	Description
ID / Invoice No.	Invoice identifier
Student	Full name
School Year	Academic period
Section	Student's grade
Concepts	Invoiced items
Amount	Total amount
Currency	Currency code
Total Paid	Sum of transactions
Outstanding Balance	Difference
Status	Paid / Partial / Pending / Overdue
Due Date	Payment deadline
Payment Date	Settlement date
Payment Method	Last method used
Reference	Bank receipt
Description	Invoice notes

Excel format

• Color-coded cells by status: 🟢 Paid, 🔵 Partial, 🟡 Pending, 🔴 Overdue
• Alternating shaded rows for readability
• Totals row with SUM formulas at the bottom
• Filters applied at the time of export are preserved

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15. Expenses Module (Related)

Access: Administrative Management → Cashier → Expenses

The Expenses module manages the school's money outflows: vendor payments, purchases, services, and refunds (generated from the Billing module).

Includes:

• CRUD for expenses with types, vendors, and beneficiaries
• Status flow: Pending → Paid / Canceled
• Expense receipt printing (standard and POS formats)
• QR verification (reuses the same digital signature system)
• Expense cash reconciliation (shared with billing)

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Module Navigation

View	Description
Billing list	Master list of invoices
Financial dashboard	Financial analytics panel
Payment arrangements	Payment arrangements by student
Expenses	Money outflow module

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Frequently Asked Questions — Cashier

Question	Answer
Can I modify a charge that has already been paid?	No. Paid charges are immutable to protect the integrity of the receipt and accounting record.
What if the parent pays less than the total?	Register the amount as a payment. The invoice changes to Partial status and the remaining balance stays pending. Each payment generates its own receipt.
Can I register a payment with a past date?	Yes. The date field allows selecting the actual transaction date. Useful for retroactive records of payments received on previous days.
Do parents receive a notification?	Yes. When generating a charge or registering a payment, the guardian receives an automatic push notification.
How do I print a receipt?	In the Payments panel, each transaction has print buttons: Voucher (letter) or POS (thermal).
How do I verify if a receipt is authentic?	Use the Verify QR button on the toolbar. Scan the receipt's QR code with the USB scanner or the device camera.
Can I issue a refund?	Yes. From the paid invoice menu → Refund. An independent accounting expense is generated that does not modify the original invoice.
How do I generate the daily cash closing?	Use the Cash Reconciliation button, select the shift dates, and generate the report for printing.
What is a type 2 payment arrangement?	It is an authorized discount for a student. When mass charges are generated, the system automatically applies the reduced amount configured in the arrangement.
Can I charge in dollars?	Yes. The system supports multiple currencies. Select the currency when creating the charge or in mass generation.
How do I export the delinquent list?	Filter by "Pending" status, apply the desired date range, and use the Export to Excel button. Also check the Top 10 Debtors in the Dashboard.
Can I generate monthly installments for a student?	Yes. Use the Advance Payment feature (📋) to create multiple installments with different due dates for a single student.