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It sets routing for invoice and pledge documentation, posting responsibilities, and a structured collection sequence based on days past due (30, 60, and 90). The policy defines treatment for accounts 180 days past due, including referral to a contracted collection agency or allowance adjustments, and governs write-offs after specified collection periods with executive approval. It also specifies how adjustments and payments are posted and how monthly reconciliations and credit-balance reviews are performed.",{"@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/csula-foundation-accounts-receivable-policy-processing-invoicing-collections-allowances/280476/",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/csula-foundation-accounts-receivable-policy-processing-invoicing-collections-allowances/280476.png","ImageObject",442,249,{"name":88,"@type":89},"Margaret","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-17","2026-09-16",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"How should invoice requests and pledge documentation be handled?","Question",{"text":108,"@type":109},"Invoice requests route directly to the CSULA Foundation. The CSULA Foundation prepares all invoices and pledge documents and mails them to the addressee.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What is the collection notice sequence for past-due accounts?",{"text":113,"@type":109},"Collections letters follow a sequence: First Notice at 30 days past due, Second Notice at 60 days past due, and Final Notice at 90 days past due.",{"name":115,"@type":106,"acceptedAnswer":116},"When can an invoice or pledge be written off and who approves it?",{"text":117,"@type":109},"After one year of collection, an invoice or pledge can be written off against the Allowance for Doubtful Accounts if further collection action would not be productive. All write-offs must be approved by the Executive Director, CSULA Foundation.","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},280476,1789548965,{"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":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"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":125,"read_time":9},137451207643,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","California State University, Los Angeles (CSULA) Foundation  \nPolicies and Procedures  \nSubject: Accounts Receivable Policy Approved: January 26, 2012  \n1.0 PROCESSING ACCOUNTS RECEIVABLE  \nAccounts Receivable records should be accurate, complete and maintained in a manner indicative of the length of time a debt is outstanding.  \n2.0 PROCEDURE  \n2.1 Invoicing and Pledge Documentation  \nInvoice requests should route directly to the CSULA Foundation. All invoices and pledge documents are prepared by the CSULA Foundation and mailed to the addressee.  \n2.2 Posting Invoices/Pledges  \nBusiness Financial Services post invoices and pledges to the financial system.  \n2.3 Collection Efforts  \nPast due notices and copies of invoices are sent by the CSULA Foundation to debtors to allow for timely identification of errors in addition to prompting collections.  \nCollection letters are sent to the debtor/donors in the following sequence:  \n• First Notice 30 days past due  \n• Second Notice 60 days past due  \n• Final Notice 90 days past due  \nWhen the external account (other than the affiliated entities) is 180 days past due, it is referred to the collection agency contracted with the CSULA Foundation or is written off in accordance with the procedure described in Section 2.4.  \n2.4 Allowances for Doubtful Accounts Receivable  \nBefore the closing of the fiscal year, the CSULA Foundation and Business Financial Services shall analyze and evaluate all invoices/pledges that are older than 180 days past due. Allowance for Doubtful Accounts should be adjusted to reflect the balance of the invoices/pledges that are older than 180 days past due.  \nWrite Offs  \nIf it is determined that further collection action would not be productive and after one year of collection, an invoice or pledge can be written off against the Allowance for Doubtful Accounts. All write offs must be approved by the Executive Director, CSULA Foundation.  \nIn the case of unpaid invoices, the Accounting Technician will inform the CSULA Foundation and a Credit Hold will be placed in the system to prevent the Foundation from providing further services to the vendor.  \nAll old outstanding balances need to be cleared and advance payments need to be made before further services can be provided to the vendor.  \n2.5 Posting of Adjustments  \nPayments, partial payments, credits, and other authorized adjustment to AR are posted against the corresponding invoices in order to maintain accurate aging of the AR subsidiary ledger.  \n2.6 Reconciliation of Accounts Receivable Subsidiary Ledger  \nThe AR subsidiary ledger is reconciled to the general ledger control account on a monthly basis.  \nAny discrepancies will be reported to Business Financial Services in writing or via email with any applicable supporting documentation. Business Financial Services will make any necessary adjustments before closing of the following month-end.  \n2.7 Review of Credit Balances  \nA review of credit balances is performed periodically by reviewing the AR subsidiary ledger or the accounts receivable aging schedule.","cbCaib2wSxX1YVYo","https://ap.wps.com/l/cbCaib2wSxX1YVYo","pdf",21747,"English","# Processing Accounts Receivable\n# Procedure\n## Invoicing and Pledge Documentation\n## Posting Invoices/Pledges\n## Collection Efforts\n## Allowances for Doubtful Accounts Receivable\n## Posting of Adjustments\n## Reconciliation of Accounts Receivable Subsidiary Ledger\n## Review of Credit Balances","[{\"question\":\"How should invoice requests and pledge documentation be handled?\",\"answer\":\"Invoice requests route directly to the CSULA Foundation. The CSULA Foundation prepares all invoices and pledge documents and mails them to the addressee.\"},{\"question\":\"What is the collection notice sequence for past-due accounts?\",\"answer\":\"Collections letters follow a sequence: First Notice at 30 days past due, Second Notice at 60 days past due, and Final Notice at 90 days past due.\"},{\"question\":\"When can an invoice or pledge be written off and who approves it?\",\"answer\":\"After one year of collection, an invoice or pledge can be written off against the Allowance for Doubtful Accounts if further collection action would not be productive. All write-offs must be approved by the Executive Director, CSULA Foundation.\"}]","CSULA Foundation Accounts Receivable Policy - Processing, Invoicing, Collections, Allowances | PDF"]