Policy Number
7.7
Signature
Board of Trustees
Date Approved
Effective Date
Responsible Division
Finance and Administrative Services
Citation
NA
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.