Standard Chart of Accounts mapping

• 1010 Cash: Asset account. Debited on deposit, credited on withdrawal or loan release.
• 1200 Loans Receivable: Asset account. Debited on loan disbursement, credited on payments.
• 2010 Savings Deposits: Liability account. Credited on member deposits, debited on withdrawals.
• 3010 Share Capital: Equity account. Represents member capital contributions.
• 4010 Interest Income: Revenue account. Credited on loan interest payments.

Ledger Corrections (Edit & Delete)

Admins can modify description/amounts or delete invalid entries. Deleting a transaction automatically reverses its balance impact on the member's account and the cooperative's asset reserves.

Credit Score Risk Rating

The system parses applicant financial data (salary, employment, savings-to-loan ratio) to generate a credit score and rating (e.g. Safe, Low Risk, Medium Risk, High Risk) for instant committee assessment.

Automatic disbursement

Clicking **Approve** on a loan application automatically posts a `Loan Disbursement` transaction to the Smart Ledger, generates the double-entry accounting voucher, and increases the member's savings/cash balance.

Voucher Printing

Click **Print Voucher** to generate a PDF layout containing double-entry debit/credit breakdown, sign-offs, and verification fields suitable for physical archiving.

Signer Input Methods

Signers can input signatures by drawing on the touch pad, typing their name in a cursive signature font, or uploading an image file of their physical signature.

Multi-Factor Authentication (MFA) modes

Secure approvals using Consent Checkboxes, SMS OTP code verification, Email OTP verification, or security PINs.

SHA-256 Ledger proof Registry

Every signed document triggers a cryptographic hash receipt logging the IP, timestamp, user agent, and verification factors to an immutable audit ledger.

Member Dividends & Patronage Pool (30% of Net Surplus)

• Interest on Share Capital (70% of 30% Pool): Distributed in proportion to member share capital contributions.
• Patronage Refund (30% of 30% Pool): Distributed in proportion to interest paid on loans borrowed.

Statutory Funds Allocation (100% Net Surplus)

• General Reserve Fund (50%): Mandated solvency shield and buffer.
• Member Dividends & Patronage (30%): Returned directly to active members (70/30 split).
• Education & Training Fund / CETF (10%): Seminar and member development fund.
• Optional Fund / OF (7%): Future expansion and building reserve.
• Community Development Fund / CDF (3%): Civic and community assistance projects.

Voice dictation & Meeting Calls

Click the microphone button to transcribe spoken words into chat messages. Click **Start Video Call** to launch an instant Jitsi web conference.

Smart transaction Parsing

Instruct the AI in plain language. E.g. *"Record withdrawal of 3,500 for Rosalie Zamora"*. The AI parses this intent and opens the pre-filled transaction form.

Core Connections

Integrates **Mambu** (core ledger), **Brankas** (local bank payments), **Shufti Pro** (digital biometric KYC), **Finscore** (telco-scoring risk analysis), and **Twilio** (SMS notifications).