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General principle

Accountancy definition from wikipedia

double entry principle

double entry definition from wikipedia

What does OpenFlyers?

OpenFlyers' goal is to manage all clients bills and only clients bills (not the suppliers one).

Thus, you got members that make some flights. For each flight, OpenFlyers debit the member account and credit the aircraft account according to the flight hours pricing rules. (in some case, it can also credit the member account and debit another account).

Account presentation

Aircraft accounts

(in French: 7xxxxx account)

Aircraft accounts are only revenues account and should only have credit.

Member accounts

(in French: 411xxx account)

  • Member accounts are debited by bills (flights, fees, ...)
  • Member accounts are also credited by member payments (credit card, check, cash, ...)

When a member account is credited by payments, the other entry (debit) is made on a club account (according to the payment management)

Others accounts

(in French: 512xxx account)

Others accounts are only bank account receiving money.