bookkeeping
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| Accounts Receivable | show 🗑
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| show | money owed...BY...the practice
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| show | Is an organized and accuraterecord-keeping system offinancial transactions for a business.
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| show | single-entry bookkeeping system
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| The foundation of accounting is this equation: | show 🗑
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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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| show | 'be equal'
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| show | 'charge'
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| the word 'credit' means | show 🗑
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| show | a 'debit' (charge) on one side of the equation and a 'credit' (payment) on the other side of the equation.....the amount of the debit and credit must be equal
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| Most medical offices use the ...type of accounting | show 🗑
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| show | Is a 'write-it-once' bookkeeping system that uses a board with pegs running down the left side.The pegs hold a DAY SHEET, or daily journal, in place on the board.The transactions of the day are recorded on this day sheet.
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| What is a ledger card | show 🗑
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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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| show | 1. daily pt. transactions ....such as...2. charges for services to pts,payments received from pts and insurance carriers and adjustments to pt accounts.
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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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| show | assign charges for various services**how these columns are used depends on the needs of the individual practice.
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| What is an 'adjustment' | show 🗑
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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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| show | accounts receivable
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| What are the 5 sections of a pegboard day sheet? | show 🗑
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| show | 1. a legal document2. should be kept for 7 years3. Is a financial record for each pt.
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| What is an Encounter Form/Charge Slip? | show 🗑
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| show | Ledger cards: provide an overall financial record of a ptEncounter Form: provides documentation of today's financial activity
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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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| show | 1. depends on office policy and the amt of the overpayment2. overpayments under $5 are left on acct as a credit3. over $5 are refunded
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| Adjustment section... | show 🗑
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| How does a credit adjustment differ from a debit adjustment? | show 🗑
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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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| What is a service charge? | show 🗑
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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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| Reason for endorsing check First... | show 🗑
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| show | 1. list of all checks written with amts2. all deposits and their amts3. electronic transactions4. service charges5.all withdrawals and there amts6 NSF charges
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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