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Everest 345 mod c wk 1

assets an item of value
bankruptcy state of financial ruin
bookkeeping process of keeping the accounts for a business
ledger record of all services and charges
accounting reporting financial results to a business
posting entering amounts into record
trial balance first estimate of debits to credits
cash basis payment in cash only
day sheet used to list each day's financial transactions
account statement of financial transactions
debit indicates when a charge has been entered into the account
credit when payments is received on an account
balance difference between the debit and credit
credit balance payment exceeds charge
accounts receivable money owed to the physician
accounts payable money the physician owes to others
checking allows for checks to be written against an account
savings to put money aside for interest
adjustment any changes made into an account; discount, writeoff, or disallowance
aging accounts process of determining how long an account is past due
collection accumulation
fee schedule predetermined charges
delinquent overdue in payment
itemized statement record of all transactions for an account
reconciliation to adjust records against bank statement
endorsement allows for transfer of money from one person to another
disbursement payment of funds
deduction taking away
transaction exchange of goods
peg board write it once system of documenting bills and payments
hospice program designed to provide care for terminally ill
inpatient person in the hospital overnight
medical privileges right to admit and practice medicine at a hospital
cashiers checks written on bank checks
money orders purchased for cash value typed on the check
traveler's checks checks preprinted in specific amounts
claim a demand for something due
coding system for converting services into numbers
coinsurance joint assumption of risk
blank endorsement has signatures of payee; not used in business
ABA number identifies the area and the bank on which the check is written
deductible the amount the insured is responsible to pay
preauthorization obtaining permission before service given
premium amount paid for isurance coverage
risky checks third party checks
rider an exception to insurance contract
ledger card contains all charges and services
super bill patient record of account activity
assignment of benefits patient's authorization giving insurance the right to pay directly to physician
W-4 determines amount of taxes to be withheld from each employees paycheck
Created by: everest