Kabale University2022-12-062022-12-062020http://hdl.handle.net/20.500.12493/847This policy is of great importance as there are cases of student drop outs hence student debtors and other customers that may not clear outstanding bills at the end of an accounting period.This policy is about fees collection and any other outstanding balances from customers to zero. Despite the best efforts to collect the outstanding income, it is deemed to be irrecoverable if it is referred to as a bad debt and would normally be written off to the Statement of Comprehensive Income and Other Incomes as a reduction in income for accounting purposes.enAttribution-NonCommercial-NoDerivs 3.0 United StatesDebt, Bad Debts, Debtor,Accounting, management policyOther