I have a computer institute , I want to implement Tally7.2 then what should I considered the back year student dues, is it current assets in new fiscal year or not?

I have a computer institute , i want to implement Tally7.2 then what should i considered the back year student dues, is it current assets in new fiscal year or not?

Usually current assets are those that are collectible within one year however the life of company which has loss of IT systems is considered two months