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The document outlines definitions, statutory and regulatory authority, and required system and tracking practices for accounts receivable (AR). It details internal controls, segregation of duties, safeguarding of funds, reconciliation processes, departmental workflows at cash collection points, and records retention expectations, including handling overdue debtors, interest and penalties, and allowance/write-off procedures.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":21,"@type":70,"position":76},"https://docshare.wps.com/template/invoices/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/cash-receipting-guidelines-invoicing-and-collecting-of-receivables/248338/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/cash-receipting-guidelines-invoicing-and-collecting-of-receivables/248338.png","ImageObject",442,249,{"name":88,"@type":89},"Rhys","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-16","2026-09-12",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of these guidelines for campus departments?","Question",{"text":108,"@type":109},"They help departments develop written internal procedures for cash receipting and for invoicing/billing, collecting, and writing off receivables.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What internal controls and safeguards does the document emphasize for cash handling?",{"text":113,"@type":109},"It specifies internal controls, segregation of duties, safeguarding of funds, and reconciliation procedures aligned with accounting and statutory guidelines.",{"name":115,"@type":106,"acceptedAnswer":116},"How does the document address accounts receivable (AR) processes and overdue debtors?",{"text":117,"@type":109},"It covers AR system tracking requirements, billing and aging, reconciliation, due-date departmental actions, handling delinquent debtors, and assessing interest and penalties, including allowance and write-offs.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},248338,1790289388,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":20,"category_name":21,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":30,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":140},687207024643,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","GUIDELINES TO DEPARTMENTS FOR CASH RECEIPTING AND THE INVOICING AND COLLECTING OF RECEIVABLES  \nTABLE OF CONTENTS  \nINTRODUCTION ......................................................................................................................................... 4  \nCASH RECEIPTING...................................................................................................................................... 5  \nDefinitions ............................................................................................................................................. 5  \nGeneral.................................................................................................................................................. 5  \nInternal Controls ................................................................................................................................... 5  \nSegregation of Duties ............................................................................................................................ 6  \nSafeguarding of Funds .......................................................................................................................... 6  \nProcedures at Cash Collection Point ..................................................................................................... 7  \nA. Receipt Book ............................................................................................................................. 7  \nB. Cash Register............................................................................................................................. 7  \nC. Mail Receipts ............................................................................................................................. 7  \nD. Change Funds, Cash Drawers and Other Items......................................................................... 7  \nDaily Close-out and Preparation of Deposit Procedures ...................................................................... 8  \nReconciliation Procedures .................................................................................................................... 8  \nDepartmental Management Procedures .............................................................................................. 8  \nRecords Retention................................................................................................................................. 8  \nACCOUNTS RECEIVABLE – Invoicing/Billing and Collections..................................................................... 9  \nDefinitions ............................................................................................................................................. 9  \nStatutory and Regulatory Authority...................................................................................................... 9  \nECU Collections ................................................................................................................................... 10  \nGeneral................................................................................................................................................ 10  \nInternal Controls ................................................................................................................................. 10  \nSegregation of Duties.......................................................................................................................... 10  \nSystem Requirements for Tracking Accounts Receivable (AR) ........................................................... 10  \nA. Required Tasks of AR System .................................................................................................. 10  \nB. Minimum Identifying Information Regarding Debtors Must be Maintained in AR System ... 11  \nBilling Accounts Receivable................................................................................................................. 12  \nAg","cbCaiilHdCCMZI2u","https://ap.wps.com/l/cbCaiilHdCCMZI2u","pdf",470245,"English","# INTRODUCTION\n# CASH RECEIPTING\n## Definitions\n## Internal Controls\n## Segregation of Duties\n## Safeguarding of Funds\n## Procedures at Cash Collection Point\n## Daily Close-out and Preparation of Deposit Procedures\n## Reconciliation Procedures\n## Departmental Management Procedures\n## Records Retention\n# ACCOUNTS RECEIVABLE - Invoicing/Billing and Collections\n## Definitions\n## Statutory and Regulatory Authority\n## ECU Collections\n## Internal Controls\n## Segregation of Duties\n## System Requirements for Tracking Accounts Receivable (AR)\n## Billing Accounts Receivable\n## Aging Accounts Receivable\n## Reconciliation Procedures\n## Departmental Procedures When an Account Approaches and/or Reaches Its Due Date\n## Providing Services or Doing Business with Delinquent Debtors\n## Assessing Interest and Penalties on Past Due Accounts\n## Allowance for Doubtful Accounts and Write-Offs\n## Records Retention\n# RESOURCES AVAILABLE TO DEPARTMENTS\n## Written Information and Websites\n## ECU Contacts\n# APPENDIX","[{\"question\":\"What is the purpose of these guidelines for campus departments?\",\"answer\":\"They help departments develop written internal procedures for cash receipting and for invoicing/billing, collecting, and writing off receivables.\"},{\"question\":\"What internal controls and safeguards does the document emphasize for cash handling?\",\"answer\":\"It specifies internal controls, segregation of duties, safeguarding of funds, and reconciliation procedures aligned with accounting and statutory guidelines.\"},{\"question\":\"How does the document address accounts receivable (AR) processes and overdue debtors?\",\"answer\":\"It covers AR system tracking requirements, billing and aging, reconciliation, due-date departmental actions, handling delinquent debtors, and assessing interest and penalties, including allowance and write-offs.\"}]","Cash Receipting Guidelines - Invoicing and Collecting of Receivables | PDF",1789245452,6]