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SYSTEM ACCOUNTING PROCEDURES MANUAL (SAP)
www.cccs.eduSAP-1 Adoption of Accounting Procedures 4. SAP-2 Standard Tuition Refund Policy 5 . SAP-3 Accounts Receivable, Sponsored Students 6 . SAP-4 Allowance for Doubtful Accounts - Revised 07/11 7 . SAP-5 Accounts Receivable Write-Off Policy - Revised 5/02 10 . SAP-6 Deleted 6/02 Accounting for Multi- Year Operating Leases with