Accounting & Charts of Accounts Policy

Policy Number
Board of Trustees
Date Approved
Effective Date
Responsible Division
Finance and Administrative Services

For all accounting procedures including the creation and maintenance of the financial chart of accounts, the College follows the North Carolina Community College System Accounting Procedures Manual and Reference Guide (the “Manual”). The Manual is used to ensure that college financial records are kept in compliance with generally accepted accounting principles and practices approved by the State Board of Community Colleges.