Chapter 15
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| Debit | show 🗑
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| Post | show 🗑
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| show | Record of all pt's outstanding accounts showing how much each one owes
for services rendered
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| Assets | show 🗑
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| show | Monies that are owed By a business
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| Daysheet | show 🗑
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| show | a decrease in assets
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| show | The owners net worth
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| show | amount of monies due to a creditor
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| Ad lib. | show 🗑
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| Retn | show 🗑
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| p.r.n | show 🗑
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| show | Balance forward
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| show | Paid
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| adj | show 🗑
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| show | Received on account
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| recd | show 🗑
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| show | The activity or occupation of keeping records of financial affairs of a business
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| Accounting | show 🗑
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| Single -entry | show 🗑
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| show | Bookkeeping system of financial records used in business whereby equal accounting debits and credits are recorded
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| Pegboard | show 🗑
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| show | Purchases are not recorded as (expenses) until the bill is actually paid
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| show | A record showing a chronological list of charges, payments,and balances owed for services provided to an individual Pt can be maintain on a ( ledger)
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| show | for minor office expenses, money should be taken from the
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| show | are part of all accounting systems and they document salaries and wages paid
and deductions made
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| disbursement | show 🗑
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| Bookkeeping | show 🗑
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| show | rent due for office space in an example of an entry under accounts payable
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| show | Increases in assets are termed debits. Decreases in
assets are called credits.
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| Single-entry accounting | show 🗑
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| general ledger or journal, | show 🗑
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| show | which consists of all of the patients’ accounts showing the amounts owed for services rendered; should be insured against fire or flood damage
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| accounts payable (A/P) ledger | show 🗑
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| show | contains records showing monies that are available for minor office expenses and monies that have been disbursed
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| show | indicate salaries and wages paid and deductions made
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| Single-entry accounting | show 🗑
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| Double-entry accounting | show 🗑
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| show | are anything owned by the business, such as equipment, furniture, bank accounts, buildings, accounts receivable, and so on
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| show | is original investment money and other property of a corporation that is owned
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| show | are monies that are owed for business expenditures (debts).
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| show | Also called owner’s equity, is the owner’s net worth, which consists of the amount by which the fair market value of all assets exceeds liabilities
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| show | Physicians’ accounts are kept on what is called a ?
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| show | shows one month’s transactions. Each day an entry is made in the general ledger listing incoming receipts, the bank deposit, and miscellaneous cash expenditures.
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| show | To carry forward the Balance
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| show | Journal in which all daily fees and payments are recorded
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| account (C) | show 🗑
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| bank deposit slip | show 🗑
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| show | are known as open accounts in a physician’s practice and these records are kept on all individual patients’ daily financial activities
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| ledger card or patient account | show 🗑
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| show | Fees for office visits
Lab test
Medical supplies and other services for the Pt are ?
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| vouchers. | show 🗑
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| show | Total amounts owed on the PTs account for all business transactions
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| show | When the contracted insurance payment plus the patient responsibility is less than the amount of the charge, the amount over the “allowed amount” is written off the books as a contract adjustment.
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| Uncollectible Debt Adjustment | show 🗑
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| show | A common bookkeeping abbreviation for coinsurance
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| Open account | show 🗑
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| Payable | show 🗑
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| show | Medical practice accounts are kept on a ( cash) basis, which means they are based on money taken in as payment for services
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| Income | show 🗑
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| Refund adjustments transaction | show 🗑
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| show | Automatically when inputting the correct procedure code
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| show | Credit column
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| show | All Pts with outstanding balances
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| show | Records showing the amounts owed by PT for services rendered
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| show | Total amounts owed on the Pt account for all business transactions
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| $50-$200 | show 🗑
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| show | In a manual bookkeeping system copies of the ledger card Canberra used as
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