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Ch 46 Vocabulary

Superbill An itemized charge slip usually also containing diagnosis codes and procedure codes required for insurance billing.
Accounting Systematic recording and reporting of financial transactions
Day Sheet The record of daily transactions in the pegboard or "write-it-once system" and also in computer medical billing programs
Cash basis of accounting Accounting method in which incomeis entered when payment is received
Charge slip A form used to keep track of charges and payments at the time of a patient visit.
Ledger A book, card, or computer account used to record financial transactions
Petty Cash A cash account kept in a business office to pay for incidentials, such as postage due and other small items
Reconciling Making sure that two financial records agree, such as a bank statement and bank balance
ABA routing number A nine-digit number that identifies a bank; the number is printed at the beginning of the magnetic ink character recognition line at the bottom of a check. It also appears in fractional form at the top right of the check under the check number.
Cashier's check A check drawn on a bank instead of an individuals account
Credit A posting that is subtracted from an account balance
Invoice An itemized bill for items whose cost has not been prepaid
MICR line A line of numbers containing the ABA transit routing number and the account number that appears at the bottom left of a check. These numbers are read by a magnetic ink character recognition (MICR) system.
Payee The person to whom a check is made out
Certified Check A check on an individual account that a bank assumes responsibility for, usually by withdrawing funds to cover the check from the checking account at the time the check is certified.
Bookkeeping The process of keeping detailed records of financial transactions
Assets In accounting, a combination of property owned and money owed to a business
Accounts Payable The outstanding bills of a business, such as a medical office
Accounts Receivable Total amount owed to a business for goods and services
Accrual basis of accounting Accounting method in which income is entered at the time of sale or provision of service
Adjustment A charge to a patients account that is neither a charge nor a payment
Disbursement Money paid out
Fee Schedule List of charges(fees) for specific procedures that may be performed in a medical office
Debit A posting that is added to an account balance
Liabilities Legal Responsibilities. In accounting, the amount owed by a business to creditors.
Created by: sahubbard