Everest 345 mod c wk 1
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| assets | an item of value
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| bankruptcy | state of financial ruin
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| bookkeeping | process of keeping the accounts for a business
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| ledger | record of all services and charges
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| accounting | reporting financial results to a business
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| posting | entering amounts into record
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| trial balance | first estimate of debits to credits
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| cash basis | payment in cash only
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| day sheet | used to list each day's financial transactions
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| account | statement of financial transactions
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| debit | indicates when a charge has been entered into the account
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| credit | when payments is received on an account
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| balance | difference between the debit and credit
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| credit balance | payment exceeds charge
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| accounts receivable | money owed to the physician
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| accounts payable | money the physician owes to others
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| checking | allows for checks to be written against an account
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| savings | to put money aside for interest
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| adjustment | any changes made into an account; discount, writeoff, or disallowance
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| aging accounts | process of determining how long an account is past due
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| collection | accumulation
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| fee schedule | predetermined charges
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| delinquent | overdue in payment
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| itemized statement | record of all transactions for an account
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| reconciliation | to adjust records against bank statement
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| endorsement | allows for transfer of money from one person to another
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| disbursement | payment of funds
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| deduction | taking away
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| transaction | exchange of goods
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| peg board | write it once system of documenting bills and payments
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| hospice | program designed to provide care for terminally ill
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| inpatient | person in the hospital overnight
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| medical privileges | right to admit and practice medicine at a hospital
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| cashiers checks | written on bank checks
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| money orders | purchased for cash value typed on the check
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| traveler's checks | checks preprinted in specific amounts
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| claim | a demand for something due
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| coding | system for converting services into numbers
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| coinsurance | joint assumption of risk
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| blank endorsement | has signatures of payee; not used in business
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| ABA number | identifies the area and the bank on which the check is written
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| deductible | the amount the insured is responsible to pay
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| preauthorization | obtaining permission before service given
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| premium | amount paid for isurance coverage
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| risky checks | third party checks
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| rider | an exception to insurance contract
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| ledger card | contains all charges and services
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| super bill | patient record of account activity
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| assignment of benefits | patient's authorization giving insurance the right to pay directly to physician
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| W-4 | determines amount of taxes to be withheld from each employees paycheck
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everest
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