Custom Database

No need to design a databse table like this

the above display format can be very easily build using reporting tools or using a crosstabbed logic query

You just need to keep a table as per below

Table Name
-------------
StudentPayment
Columns
----------
StudentID  int
StudentName varchar(100)
PaymentDate datetime

This will store a single instance of payment done by Student on a day. Using this you can build your desired report by applying crosstabing/pivot logic and roling upto month/year level using date functions

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