All of this is U.S.-specific:  *Some history on this:*  A specific college (I think it was actually a truck driver's school) reported that student's were attending classes that they weren't.  This caused financial-aid (i.e. funding) issues and seemed to be unethical and possibly illegal.  (See the web-site:  [https://www.insidehighered.com/blogs/confessions-community-college-dean/attendance-policies][1]) 
So many schools were forced to take attendance (when I went to college, they didn't typically at the University level).  So then one has the obligation to attend lectures that had been basically miss-at-your-own-risk.  If I were the professor, I would typically always allow a student to attend a funeral, especially if it were a one-day-event.  For out of town or overseas funerals, the situation gets more complicated.

Also, in my post-academia work-world, I would think most managers would generally allow an employee to miss in this situation, though for certain jobs/situations that would not always be true.


  [1]: https://www.insidehighered.com/blogs/confessions-community-college-dean/attendance-policies