New to accounting

[freefika]

I am a software developer and am developing an accounting system for a training institute. Let me give you a briefing about the institute. The only income the institute can receive is through its courses and services provided.

Ok now im getting confused with the basic DEBITS AND CREDITS. I had a concept before starting this that a debit increases the account and a credit decreases an account. My perception was

Scenario A student comes in to the institute and enrolls into a course. He pays cash 5000. The journal entry would be

Account name Debit Credit
Cash 5000
Course 5000

this is because hte cash is coming in.

However, i spoke to my incharge, the person guiding me throught hte process and he said something totally opposite. He said for the above transaction, the journal entry would be

Account Name Debit Credit
Cash 5000
Course 5000

THe student registering is the debtor and we are the creditor.

I am very confused at this point and do not know how to end this confusion. Can anyone help?!

[GambitVII]

What you wrote down is exactly identical to what you first wrote down. To be sure, did you mean for your second post

Account Name
Course- Debit 5000
Cash- Credit 5000
?

"if its basically the opposite of what you posted on the first one this is what I think what you meant to post."

[ciapk]

Dear,

What I understand the school is using accrual basis of accounting, so they want first entry being Course Fee receivable debit and course fee income credit at the time of accrual, and at the time of cash receipt, Cash debit and course fee receivable credit.