How to post journal entries for a re-admission fee paid by student

1) First admission entry

Bank A/c Dr
To School fees A/c Cr
( fees receipt)

School fees A/c Dr
To Income & Expenditure A/c Cr
( Transfer entry)

 

2) Refund entry

School fees refund A/c Dr
To Bank A/c Cr
To Recovery A/c Cr
( school fees refunded after some deduction)

Recovery A/c Dr
To Income & Expenditure A/c Cr
( Recovery is your income transfer entry)

 

3) Readmission

Bank A/c Dr
To school fees A/c Cr
( fees received)

School fees A/c Dr
To Income & Expenditure A/c Cr
( transfer entry)

I hope you have prepared Receipt & Payment A/c also along with Income & Expenditure A/c , show all receipts & refund entry in receipt & payment A/c  also.
 

I am not CA , I am a B.COM , graduate same has been mentioned in my profile also , however I had answered your query, please Confirm with CA also , as you specifically  mentioned  CA to reply your query .