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MOP

SUMMER QUARTER

QuestionAnswer
Accounts receivable The total amount of money owed for services rendered
Aging accounts An analysis of accounts receivable indicating 60, 90, and 120 days delinquency
Account balance The money owed on an account
Bankruptcy The state of being legally unable to pay one's debts; destitution
Bill A statement of fees owed for services rendered
Bonding An obligationof an insurance company or bonding agency to protect an employer against financial loss caused by the acts of omissions of employees
Charging Fees for professional services rendered
Charge slip/transaction slip A transaction or fee slip completed by a physician at the time a patient receives medical treatment
Check A written order to pay a sum of money; the most common form of money exchange other than cash
Collateral Any possession, such as automobile, furniture, stock, or bonds, etc., that secures the discharge of an obligation
Collection rate The proportion of money that is owed to money that is collected on accounts receivable
Credit An entry on an account constituting an addition to a revenue, net worth or liability account; the balance in a person's favor in an account
Cycle billing Sending itemized statements on the basis of an alphabetical break-down to portions of the accounts receivable at certain times of the month
Debits An entry on an account constituting an addition to an expense or asset account or a deduction from a revenue, a net worth, or a liability account
Created by: stefaneks