Section 10.0: Accounts Receivable Print Entire Section Table of Contents Section 10 Introduction 10.1 Types of Accounts Receivable 10.1.1 Student Receivables 10.1.2 Employee Receivables 10.1.3 State, Federal, and Similar Receivables Billing 10.1.4 Auxiliary and Service Enterprises 10.1.5 Fines and Fees 10.1.6 Other/Miscellaneous Receivables 10.2 Billing, Collection, and Analysis 10.2.1 Billing and Collections 10.2.2 Aging Accounts Receivable 10.2.3 Analysis and Reporting 10.3 Uncollectible Accounts 10.3.1 Provision for Uncollectible Accounts (Bad Debts) GAAP Basis 10.3.2 Statutory (Budget Basis) Reserve for Compliance Reporting 10.3.3 Assigning Uncollectible Receivables to Third Party Collection Agencies 10.3.4 Write-Off of Uncollectible Accounts Receivable 10.4 Other Accounts Receivable Issues 10.4.1 Death of a Debtor 10.4.2 Bankruptcy 10.4.3 Loan Funds 10.4.4 Non-Sufficient Funds (NSF) – Returned Checks 10.5 Control Standards 10.5.1 Maintenance of Records-Physical Security 10.5.2 Breakdown of Control Standard 10.5.3 Reconciliation and Review 10.5.4 Division of Responsibility 10.6 Collection Dates, Past Due Notices, Sample Forms and Agreements 10.6.1 Past Due Notices 10.6.2 Sample Request for Write-Off 10.6.3 Student Financial Responsibility Agreement (Example) ↑ Top
