All 18 Agatabo journal entry types grouped by category — with full debit/credit account patterns and a concrete numeric example for each type.
Every financial operation in Agatabo automatically generates one or more journal entries. Each entry is tagged with a type that identifies what kind of transaction it represents, which accounts it affects, and how it should appear in your reports. This page documents all 18 entry types, organized by category, so you always know exactly what the system is recording on your behalf.
You will encounter these type codes in the Journal Entries ledger view, in export files, and in API responses. The MANUAL_JOURNAL_ENTRY and PERIOD_CLOSE types are the only ones you can trigger directly — all others are created automatically when you perform the corresponding operation.
Description: A member makes a savings contribution. This is the most common transaction type in Agatabo.Accounting:
Dr Cash / Bank Account +10,000Cr Member Savings (SAVINGS) +10,000
Cash (an asset) increases because the organization received money. The member’s savings ledger account (a liability) increases because the organization now owes those funds to the member.Concrete example: Member Jane deposits 10,000 RWF on July 5. Cash account debited 10,000 RWF; Jane’s savings account credited 10,000 RWF.
Description: A member withdraws funds from their savings account. Subject to your organization’s withdrawal policy.Accounting:
Dr Member Savings (SAVINGS) +5,000Cr Cash / Bank Account +5,000
The member’s savings liability decreases (the organization owes less). Cash decreases as funds leave the organization.Concrete example: Member John withdraws 5,000 RWF on August 10. John’s savings account debited 5,000 RWF; cash account credited 5,000 RWF.
Description: A loan is created and funds are disbursed to the borrower. This entry is created atomically when POST /loans succeeds. The exact pattern depends on your disbursement fee and interest timing configuration — see the Loan Disbursement Workflow for all four variants.Accounting (standard — fee from cash, interest with installments):
Dr Loan Receivable 500,000Dr Interest Receivable 60,000Cr Cash / Bank Account 495,000 (principal – fee)Cr Interest Income 60,000Cr Disbursement Fee Income 5,000
The loan receivable (asset) increases by the principal. Interest receivable (asset) tracks all interest owed over the term. Cash decreases by the amount physically given to the borrower. Interest income and fee income are recognized immediately.Concrete example: A 500,000 RWF, 12-month loan at 10% yearly interest with a 1% disbursement fee. Borrower receives 495,000 RWF in cash.
Description: A member makes an installment payment on an outstanding loan.Accounting (interest-first allocation):
Dr Cash / Bank Account 50,000Cr Interest Receivable 5,000 (interest portion)Cr Loan Receivable 45,000 (principal portion)
Cash increases as funds are received. The interest receivable and loan receivable accounts decrease as portions of each are repaid.Concrete example: Monthly installment of 50,000 RWF received. Of this, 5,000 RWF clears outstanding interest; 45,000 RWF reduces the principal balance.
Description: A late payment fee is applied to a delinquent loan. Penalties are added to the loan’s outstanding balance, not collected immediately.Accounting:
Dr Penalty Receivable 2,000Cr Penalty Income 2,000
Penalty receivable (an asset) increases because the organization is owed additional funds. Penalty income is recognized when the penalty is applied.Concrete example: A member misses the July payment. A 2,000 RWF late fee is applied on August 2. The member now owes the missed installment plus the penalty.
Description: Interest earned on outstanding loans during a period, recognized before the actual payment is received (accrual basis accounting). Typically generated at period end.Accounting:
Dr Interest Receivable 8,500Cr Interest Income 8,500
Interest receivable increases to reflect money earned but not yet collected. Interest income is recognized in the period it was earned, not when cash is received.Concrete example: Three active loans generate 8,500 RWF of interest in June. At June 30 close, Agatabo accrues this amount so the Profit & Loss statement reflects June’s true earnings.
Description: An uncollectible loan is removed from the active books after all recovery efforts have failed. This is a last resort.Accounting:
Dr Bad Debt Expense 100,000 (or Loan Loss Reserve)Cr Loan Receivable 100,000
The loan receivable asset is eliminated. The corresponding debit goes to Bad Debt Expense (reducing profit) or reduces a pre-funded Loan Loss Reserve (a liability account).Concrete example: A 100,000 RWF loan has been in default for 18 months. After exhausting all recovery options, the treasurer writes it off. Loan Receivable decreases by 100,000 RWF; Bad Debt Expense increases by 100,000 RWF.
Description: A fee deducted directly by the bank — account maintenance fees, SMS alert fees, transfer charges, or similar.Accounting:
Dr Bank Charge Expense 1,500Cr Cash / Bank Account 1,500
Bank Charge Expense increases (reducing net income). The bank account balance decreases to reflect the deduction.Concrete example: The bank deducts a 1,500 RWF monthly account maintenance fee on June 30. This must be recorded in Agatabo to keep the cash balance accurate for reconciliation.
Description: The organization purchases a fixed asset — furniture, equipment, vehicles, or property — using cash.Accounting:
Dr Fixed Asset (ASSET) 500,000Cr Cash / Bank Account 500,000
The fixed asset ledger account (an asset) increases by the purchase price. Cash decreases by the same amount.Concrete example: A motorcycle worth 500,000 RWF is purchased on June 15. Fixed Assets debited 500,000 RWF; cash account credited 500,000 RWF.
Description: The organization takes ownership of an asset that was pledged as loan collateral, typically after a borrower defaults and the collateral is repossessed (foreclosure).Accounting:
Dr Fixed Asset (ASSET) 350,000Cr Loan Receivable 350,000
The organization now owns an asset instead of a receivable. The loan receivable decreases; the fixed asset account increases by the asset’s estimated value.Concrete example: A defaulted borrower pledged property valued at 350,000 RWF. After default proceedings, the organization takes ownership. Loan Receivable decreases 350,000 RWF; Fixed Assets increases 350,000 RWF.
Description: A fixed asset is donated to the organization at no cost.Accounting:
Dr Fixed Asset (ASSET) 80,000Cr Donation Revenue 80,000
The asset is recorded at its fair market value. Donation Revenue increases net income.Concrete example: A member donates computer equipment with an estimated market value of 80,000 RWF. Fixed Assets debited 80,000 RWF; Donation Revenue credited 80,000 RWF.
Description: The organization sells or discards a fixed asset.Accounting (sale at book value):
Dr Cash / Bank Account 50,000Cr Fixed Asset (ASSET) 50,000
Accounting (sale below book value — loss on disposal):
Dr Cash / Bank Account 30,000Dr Loss on Asset Disposal 20,000Cr Fixed Asset (ASSET) 50,000
Cash increases by the sale proceeds. The fixed asset account decreases by the book value. Any difference between proceeds and book value is recorded as a gain or loss.Concrete example: Old office furniture with a book value of 50,000 RWF is sold for 30,000 RWF. Cash increases 30,000 RWF; Loss on Disposal is recorded for 20,000 RWF; Fixed Assets decreases 50,000 RWF.
The reserve (a liability) increases because the organization is setting these funds aside for a specific purpose. The corresponding debit goes to an allocation expense account or directly reduces retained earnings.Concrete example: The board decides to top up the emergency reserve by 200,000 RWF. Reserve Account credited 200,000 RWF; Retained Earnings debited 200,000 RWF.
Description: Funds are released from a reserve account back into general use — for example, drawing from the emergency fund to cover an unexpected expense.Accounting:
Dr Reserve Account (LIABILITY) 50,000Cr Reserve Release Income 50,000 (or Cash)
The reserve liability decreases as the restriction is lifted. The offsetting credit goes to income or cash depending on whether the release involves a physical cash transfer.Concrete example: 50,000 RWF is released from the emergency reserve to cover an unbudgeted repair. Reserve Account debited 50,000 RWF; cash or release income credited 50,000 RWF.
Description: The organization distributes a portion of its profit to members, typically proportional to each member’s savings balance.Accounting:
Dr Retained Earnings 1,000,000Cr Member Savings — Jane 250,000Cr Member Savings — John 300,000Cr Member Savings — Amina 450,000 (one credit line per member)
Retained earnings decrease as profit is distributed. Each member’s savings account is credited with their allocated dividend amount.Concrete example: A 1,000,000 RWF dividend pool is distributed to three members in proportion to their savings balances. Each member’s savings account is credited with their individual allocation on distribution day.
Description: An accountant-created entry used for corrections, adjusting entries, reclassifications, or transactions not covered by any standard operation.Accounting: Fully customizable — the accountant specifies all debit and credit lines.Concrete example: A deposit was accidentally recorded against the wrong member. A manual entry reverses the original credit and posts a new credit to the correct member’s savings account.
Manual journal entries bypass the normal workflow controls that prevent errors. Use them only when no standard operation covers the situation, always include a clear description explaining why the entry was needed, and review the audit trail after posting.
Description: The automatic closing entry created when you execute POST /period-closing/close. This entry zeros all income and expense account balances and transfers the net result to retained earnings.Accounting (net income scenario):
Dr Interest Income 950,000 (zero out all income accounts)Dr Fee Income 50,000Cr Operating Expenses 200,000 (zero out all expense accounts)Cr Bank Charge Expense 10,000Cr Retained Earnings 790,000 (net income transferred)
All INCOME accounts are debited to zero. All EXPENSE accounts are credited to zero. The difference — the period’s net income — is credited to Retained Earnings. If the period ran at a net loss, Retained Earnings is debited instead.Concrete example: June closes with 1,000,000 RWF of income and 210,000 RWF of expenses. The PERIOD_CLOSE entry zeros all income and expense accounts and credits 790,000 RWF to Retained Earnings.
