bookkeeping
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each of the black spaces below before clicking
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show | money owed ...TO ...the practice
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Accounts payable | show 🗑
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show | Is an organized and accuraterecord-keeping system offinancial transactions for a business.
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Most medical practices use the | show 🗑
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show | Assets = liabilities + equity
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show | all things of value owned by orrelating to the practice
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Liabilities are | show 🗑
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Equity refers to | show 🗑
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The word 'balance' means | show 🗑
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The word 'debit' means | show 🗑
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show | 'payment'
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Because the 2 sides of the accounting equation must always 'balance', each transaction requires | show 🗑
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show | 'cash basis' type of accountingwhich means that income is considered as income ONLY when money is collected and that payables (money owed) are considered expenses only when money is paid
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What is the 'pegboard' | show 🗑
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show | 'record of the patient's financial activities'
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When a pt. transaction occurs, the bookkeeper places the | show 🗑
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Basic Bookkeeping Tips | show 🗑
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The 'Day Sheet' keeps track of ..... | show 🗑
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show | 1. deposit slip2. distribution columns3. payment section4. adjustment section5. 'posting proofs'
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show | listing financial transacions in a ledger
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The distribution columns are used to | show 🗑
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show | an entry to change an account
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The 'posting proofs' section is where | show 🗑
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show | an error has been made on the day sheet
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The 'day sheet' is important because it keeps track of | show 🗑
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What are the 5 sections of a pegboard day sheet? | show 🗑
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Ledger card is | show 🗑
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What is an Encounter Form/Charge Slip? | show 🗑
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How do ledger cards and encounter forms differ? | show 🗑
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show | the opposite of the normal meaning of that columnTo indicate a credit [brackets] are used
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ROA | show 🗑
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show | make sure you have the correct pts information in front of you
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show | 1. the credit stays on the acct. and is subtracted from the charges on the pts next visit2. the pt is mailed a refund for the amt of the overpayment. How an overpayment is handled depends on office policy and the amt of the overpayment
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How to handle an overpayment | show 🗑
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Adjustment section... | show 🗑
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show | 1. A credit adjustment reduces the pts account balance2. a debit adjustment increases the pts account balance
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show | 1. no day sheets2. printable super bills, billing, receipts, checks, reports, and reminders to pts3. no paper trail4. daily accounting can be printed as needed
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show | a fee charged monthly for using an account
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show | non sufficient funds
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returned check fee | show 🗑
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ABA number | show 🗑
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Receiving Checks - what needs to be done? | show 🗑
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show | It ensures that the bank deposits the payments to the correct payment.
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Bank statement consists of... | show 🗑
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show | 1. cash fund kept in office for small purchases2. the value of petty cash should always remain the same3. petty cash is always a designated sum of $4. when $ is taken from the fund a receipt of voucher is placed in the fund to verify the purchase
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Created by:
CHT