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Allowance for Doubtful Accounts

Section:600
Section Title:Administrative
Policy Number:624
Policy Name:Allowance for Doubtful Accounts
Approval Authority:President鈥檚 Senior Leadership Team
Responsible Executive:Vice President with Oversight of the Office of the Controller
Responsible Unit:Business Services
Date Adopted:1993
Date Revised:November 23, 2009, September 2013, January 2014, November 2024*

Policy

*Non-substantive amendments

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 the Office of Student Accounts

Related Documents

None

Contacts

Office of the Controller
(201) 684-7117