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Bookkeeping is the responsibility of the _______.


A) administrative dental assistant
B) dentist
C) accountant
D) office manager

E) C) and D)
F) All of the above

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Accounts payable can be defined as a:


A) system of recording all financial transactions.
B) system that records all financial transactions between a patient and the dental practice.
C) system that records all monies the dental practice owes others.
D) method used to verify and classify all transactions.

E) A) and D)
F) B) and D)

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All the following are components of the financial record,except:


A) patient information.
B) responsible party.
C) insurance coverage.
D) treatment plans and associated costs.

E) C) and D)
F) B) and D)

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Superbills are regularly used as routing slips.Routing slips must be kept from the sight of all unauthorized personnel.


A) The first statement is true;the second statement is false.
B) The first statement is false;the second statement is true.
C) Both statements are true.
D) Both statements are false.

E) A) and C)
F) None of the above

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All the following components are part of the pegboard system,except the:


A) receipt.
B) ledger card.
C) accounts receivable report.
D) daily journal.

E) A) and B)
F) C) and D)

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Which of the following is not included in the billing statement?


A) Date of service
B) Patient's Social Security number
C) Patient identification
D) List of transactions

E) A) and B)
F) C) and D)

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B

Knowledge of how to properly make entries and use receipts and superbills is required by the administrative dental assistant for use of which type of bookkeeping?


A) Accounts receivable
B) Computerized bookkeeping
C) Pegboard system
D) QuickBooks Accounting

E) B) and C)
F) A) and D)

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What is the last step in the daily routine for managing patient transactions?


A) Document payments.
B) Document patient treatments.
C) Complete end of day procedures.
D) Post financial transactions.

E) A) and D)
F) B) and C)

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Match each task with the time frame in which it should be completed.

Premises
Produce routing slips.
Process payments.
Balance daysheet.
Complete insurance processing.
Prepare a daily schedule.
Review charts with office staff (mini-staff meeting).
Account for all transactions (audit report).
Fill the schedule,if needed,from the call list.
Process payments.
Pull and review patient's charts.
Responses
Day of Appointment
Day Before
End of Day

Correct Answer

Produce routing slips.
Process payments.
Balance daysheet.
Complete insurance processing.
Prepare a daily schedule.
Review charts with office staff (mini-staff meeting).
Account for all transactions (audit report).
Fill the schedule,if needed,from the call list.
Process payments.
Pull and review patient's charts.

A "one-write system" is an example of a(n) __________ system.


A) computerized bookkeeping
B) manual bookkeeping
C) one-step accounts payable and receivable
D) automated billing

E) All of the above
F) C) and D)

Correct Answer

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What is the purpose of production reports?


A) Categorize the monies that patients and insurance companies owe the dental practice
B) Identify what types of procedures have been performed and by whom
C) Help to determine the financial health of the dental practice
D) Identify the cost it takes to operate a business

E) C) and D)
F) B) and D)

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B

Cash from a deposit can be used to quickly and easily replenish the petty cash fund.

A) True
B) False

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Money that remains unpaid,in overdue accounts,_______.


A) depreciates
B) appreciates
C) stagnates
D) none of the above

E) All of the above
F) None of the above

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A

The administrative dental assistant should pull patients' clinical records,confirm appointments,and prepare the daily schedule _______.


A) a week in advance
B) the day before treatment
C) before patients arrive
D) as patients arrive

E) A) and B)
F) A) and D)

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Fill in the blank: A(n) _______ system calculates the amount of money owed to the dental practice by accounting for charges and payments.


A) accounts payable
B) accounts receivable
C) pegboard
D) bookkeeping

E) All of the above
F) C) and D)

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When transactions are posted in a computerized accounting system,the information is stored in the patient's database and is used to generate:


A) the patient's ledger.
B) the patient's billing statement.
C) the insurance claim.
D) all of the above.

E) C) and D)
F) B) and C)

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Patients commonly pay their bills around their payday.If the patient usually is paid on the 1st of the month,when would be the best date for the office to send out bills?


A) Bills should be sent so they will arrive around the 10th of the month.
B) Bills should be sent so they will arrive around the 23rd of the month.
C) All bills should be mailed on the first day of the month.
D) Bills should be sent out bimonthly in alphabetic order.

E) A) and D)
F) A) and C)

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_______ are used to illustrate different financial and patient trends.

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Why is an audit report necessary?


A) It is used to report business,income,and payroll taxes.
B) It identifies mistakes so they can be Corrected.
C) It protects the employer against embezzlement.
D) Both B and C

E) A) and B)
F) None of the above

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Which of the following should be kept to complete the audit report,if a one-write system is used?


A) The NCR deposit slip
B) The receipt
C) The charge slip
D) The patient's ledger card

E) A) and B)
F) A) and C)

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