Its the same with absences. I feel that the answer to the question "is X here?" should be and only be "Yes/No" there is no, "they are on their way", or "they're sick" or "they're on Mars." The question is here so the answer is a simple here or not here. Where they are on the planet is not important, that is a matter that THEY have to deal with not you. If they have a legit reason for being late they will talk to the lecturer when they get here or after class. Your job is to look out for number one. I don't want to sound like I'm self-centered by writing this, but its starting to get on my nerves.
Oh best yet has been students who don't come to class and attendance is taken on the honor system, a teacher passes out the list and you have to check of sign your name. I know that you want to be a good friend and all but its not your problem to sign someone else in. The rules have no meaning if no one follows them. I have a great respect for teachers that actually check the attendance and like a few weeks ago found that some signatures were signed in the same handwriting and thus counted all the names written in this hand to be absent from class. We are not in elementary school, do we really have to take roll in every class aloud? Come on man up and be an adult.