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Allowance for Doubtful Accounts

Section Title:Administrative
Policy Number:624
Policy Name:Allowance for Doubtful Accounts
Approval Authority:President’s Cabinet
College Policy Executive:Chief Planning Officer
Responsible Executive:Vice President for Administration and Finance
Responsible Unit:Business Services
Date Adopted:1993
Date Revised:November 23, 2009, September 2013, January 2014


Policy Statement

The establishment of a doubtful accounts allowance ensures that the receivables are not overstated for financial reporting purposes.

Reason for Policy

To provide guidelines and parameters necessary to establish an allowance for doubtful accounts to reflect the amount of student accounts receivables that is estimated will be uncollectible.

To Whom Does the Policy Apply

Business Services and Bursar

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